Towerview 13F-HR Quarterly holdings report by institutional manager

The Securities and Exchange Commission has not necessarily reviewed the information in this filing and has not determined if it is accurate and complete.
The reader should not assume that the information is accurate and complete.

UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 13F

FORM 13F INFORMATION TABLE

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COLUMN 1	COLUMN 2	COLUMN 3	COLUMN 4	COLUMN 5			COLUMN 6	COLUMN 7	COLUMN 8
			VALUE	SHRS OR	SH/	PUT/	INVESTMENT	OTHER	VOTING AUTHORITY
NAME OF ISSUER	TITLE OF CLASS	CUSIP	(x$1000)	PRN AMT	PRN	CALL	DISCRETION	MANAGER	SOLE	SHARED	NONE
CHAIN BRIDGE I CLASS A ORD	COM	G2061X102	6,546	648,728	SH		SOLE	0	648,728	0	0
CHAIN BRIDGE I WTS EXP 11/10/2026	COM	G2061X110	42	345,900	SH		SOLE	0	345,900	0	0
STEALTHGAS INC	COM	Y81669106	4,544	1,775,000	SH		SOLE	0	1,775,000	0	0
ALICO INC	COM	016230104	1,836	65,000	SH		SOLE	0	65,000	0	0
BARNES & NOBLE ED INC	COM	06777U101	3,612	1,505,000	SH		SOLE	0	1,505,000	0	0
CANTALOUPE INC COM	COM	138103106	696	200,000	SH		SOLE	0	200,000	0	0
CHILDRENS PL INC NEW COM	COM	168905107	2,409	78,000	SH		SOLE	0	78,000	0	0
CORNING INC	COM	219350105	11,608	400,000	SH		SOLE	0	400,000	0	0
CRUCIBLE ACQUISITION CORP COM CL A	COM	22877P108	4,134	415,059	SH		SOLE	0	415,059	0	0
GARRETT MOTION INC PFD CONV SER A	COM	366505204	471	66,200	SH		SOLE	0	66,200	0	0
GYRODYNE LLC	COM	403829104	994	103,500	SH		SOLE	0	103,500	0	0
HUDSON EXECUTIVE INVES III COM CL A	COM	44376L107	3,356	340,908	SH		SOLE	0	340,908	0	0
HUDSON EXECUTIVE INVES III WTS EX 02/22/2026	COM	44376L115	3	60,000	SH		SOLE	0	60,000	0	0
HUDSON EXECUTIVE INVS II COM CL A	COM	443760103	3,187	323,591	SH		SOLE	0	323,591	0	0
HUDSON EXECUTIVE INVS II WTS EX 013127	COM	443760111	1	32,366	SH		SOLE	0	32,366	0	0
IMEDIA BRANDS INC COM CL A	COM	452465206	41	64,200	SH		SOLE	0	64,200	0	0
INTEL CORP COM	COM	458140100	515	20,000	SH		SOLE	0	20,000	0	0
JBG SMITH PPTYS COM	COM	46590V100	186	10,000	SH		SOLE	0	10,000	0	0
LANDS END INC NEW	COM	51509F105	5,300	686,584	SH		SOLE	0	686,584	0	0
MONUMENT CIRCLE ACQUISITN CORP COM CL A	COM	61531M101	3,751	380,000	SH		SOLE	0	380,000	0	0
MONUMENT CIRCLE ACQUISITN WTS EX 011426	COM	61531M119	1	30,000	SH		SOLE	0	30,000	0	0
REDWIRE CORPORATION COM	COM	75776W103	1,131	475,345	SH		SOLE	0	475,345	0	0
SAGA COMMUNICATIONS INC	COM	786598300	30,364	1,161,144	SH		SOLE	0	1,161,144	0	0
SERITAGE GROWTH PPTYS CL A	COM	81752R100	5,232	580,000	SH		SOLE	0	580,000	0	0
TLG ACQUISITION ONE CORP COM CL A	COM	87257M108	7,804	791,501	SH		SOLE	0	791,501	0	0
TLG ACQUISITION ONE CORP WTS EXP 01/25/2028	COM	87257M116	8	154,342	SH		SOLE	0	154,342	0	0
TCW SPECIAL PURPOSE ACQU CORP COM CL A	COM	87301L106	5,741	585,235	SH		SOLE	0	585,235	0	0
TASTEMAKER ACQUISITION CORP COM CL A	COM	876545104	12,712	1,275,047	SH		SOLE	0	1,275,047	0	0
TEJON RANCH CO	COM	879080109	54,936	3,815,000	SH		SOLE	0	3,815,000	0	0
WALGREENS BOOTS ALLIANCE INC COM	COM	931427108	1,570	50,000	SH		SOLE	0	50,000	0	0
WARNER BROS DISCOVERY INC	COM	934423104	1,150	100,000	SH		SOLE	0	100,000	0	0