Punch & Associates Investment Management 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

OMB APPROVAL

OMB Number:		3235-0006
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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
180 DEGREE CAP CORP	COM NEW	68235B208	3,384,835	760,637	SH		SOLE		760,637	0	0
3M CO	COM	88579Y101	1,790,842	17,892	SH		SOLE		17,892	0	0
A10 NETWORKS INC	COM	002121101	16,844,500	1,154,524	SH		SOLE		1,154,524	0	0
ABBOTT LABS	COM	002824100	213,788	1,961	SH		SOLE		1,961	0	0
ABBVIE INC	COM	00287Y109	215,568	1,600	SH		SOLE		1,600	0	0
ACCENTURE PLC IRELAND	SHS CLASS A	G1151C101	10,872,705	35,235	SH		SOLE		35,235	0	0
ACRES COMMERCIAL REALTY CORP	COM NEW	00489Q102	6,612,559	748,027	SH		SOLE		748,027	0	0
ADDUS HOMECARE CORP	COM	006739106	12,799,497	138,074	SH		SOLE		138,074	0	0
AGILYSYS INC	COM	00847J105	9,668,630	140,860	SH		SOLE		140,860	0	0
AGNC INVT CORP	COM	00123Q104	9,155,694	903,820	SH		SOLE		903,820	0	0
ALAMO GROUP INC	COM	011311107	12,937,182	70,345	SH		SOLE		70,345	0	0
ALLIED MOTION TECHNOLOGIES I	COM	019330109	12,564,627	314,588	SH		SOLE		314,588	0	0
ALPHABET INC	CAP STK CL C	02079K107	987,369	8,162	SH		SOLE		8,162	0	0
ALPHABET INC	CAP STK CL A	02079K305	13,645,040	113,994	SH		SOLE		113,994	0	0
ALPS ETF TR	ALERIAN MLP	00162Q452	11,534,275	294,167	SH		SOLE		294,167	0	0
ALTA EQUIPMENT GROUP INC	COMMON STOCK	02128L106	14,217,051	820,372	SH		SOLE		820,372	0	0
AMERICAN TOWER CORP NEW	COM	03027X100	4,580,361	23,617	SH		SOLE		23,617	0	0
AMERIPRISE FINL INC	COM	03076C106	11,531,646	34,717	SH		SOLE		34,717	0	0
AMES NATL CORP	COM	031001100	878,173	48,706	SH		SOLE		48,706	0	0
APPLE INC	COM	037833100	2,044,093	10,538	SH		SOLE		10,538	0	0
ARBOR REALTY TRUST INC	COM	038923108	10,178,085	686,780	SH		SOLE		686,780	0	0
ARCOSA INC	COM	039653100	25,136,563	331,748	SH		SOLE		331,748	0	0
ARLINGTON ASSET INVST CORP	CL A NEW	041356205	5,901,347	1,274,589	SH		SOLE		1,274,589	0	0
ARROWMARK FINANCIAL CORP	COM	861780104	898,939	53,942	SH		SOLE		53,942	0	0
ASTRONOVA INC	COM	04638F108	7,195,565	496,246	SH		SOLE		496,246	0	0
AT&T INC	COM	00206R102	7,093,551	444,737	SH		SOLE		444,737	0	0
AVIAT NETWORKS INC	COM NEW	05366Y201	16,659,072	499,223	SH		SOLE		499,223	0	0
AVID BIOSERVICES INC	COM	05368M106	14,400,582	1,030,822	SH		SOLE		1,030,822	0	0
B. RILEY FINANCIAL INC	COM	05580M108	30,883,661	671,676	SH		SOLE		671,676	0	0
BANK AMERICA CORP	COM	060505104	303,971	10,595	SH		SOLE		10,595	0	0
BAR HBR BANKSHARES	COM	066849100	9,269,896	376,213	SH		SOLE		376,213	0	0
BARINGS BDC INC	COM	06759L103	12,172,664	1,552,636	SH		SOLE		1,552,636	0	0
BCE INC	COM NEW	05534B760	7,160,408	157,061	SH		SOLE		157,061	0	0
BERKSHIRE HATHAWAY INC DEL	CL A	084670108	1,035,620	2	SH		SOLE		2	0	0
BERKSHIRE HATHAWAY INC DEL	CL B NEW	084670702	15,077,065	44,214	SH		SOLE		44,214	0	0
BLACKSTONE SECD LENDING FD	COMMON STOCK	09261X102	7,980,032	291,668	SH		SOLE		291,668	0	0
BLUELINX HLDGS INC	COM NEW	09624H208	46,926,494	500,389	SH		SOLE		500,389	0	0
BOEING CO	COM	097023105	8,422,545	39,887	SH		SOLE		39,887	0	0
BOSTON SCIENTIFIC CORP	COM	101137107	422,497	7,811	SH		SOLE		7,811	0	0
BRIDGEWATER BANCSHARES INC	COM	108621103	6,001,605	609,300	SH		SOLE		609,300	0	0
BRIGHTSPIRE CAPITAL INC	COM CL A	10949T109	310,926	46,200	SH		SOLE		46,200	0	0
BRIGHTVIEW HLDGS INC	COM	10948C107	10,417,239	1,450,869	SH		SOLE		1,450,869	0	0
BRISTOL-MYERS SQUIBB CO	COM	110122108	204,640	3,200	SH		SOLE		3,200	0	0
BRT APARTMENTS CORP	COM	055645303	210,177	10,615	SH		SOLE		10,615	0	0
BRUNSWICK CORP	COM	117043109	10,372,118	119,715	SH		SOLE		119,715	0	0
BUILDERS FIRSTSOURCE INC	COM	12008R107	20,737,831	152,484	SH		SOLE		152,484	0	0
CAPITAL SOUTHWEST CORP	COM	140501107	16,697,093	846,709	SH		SOLE		846,709	0	0
CARRIER GLOBAL CORPORATION	COM	14448C104	7,128,631	143,404	SH		SOLE		143,404	0	0
CELCUITY INC	COM	15102K100	658,800	60,000	SH		SOLE		60,000	0	0
CHARLES & COLVARD LTD	COM	159765106	1,983,068	2,076,511	SH		SOLE		2,076,511	0	0
CHEVRON CORP NEW	COM	166764100	295,818	1,880	SH		SOLE		1,880	0	0
CINTAS CORP	COM	172908105	10,119,365	20,358	SH		SOLE		20,358	0	0
CION INVT CORP	COM	17259U204	16,862,514	1,624,520	SH		SOLE		1,624,520	0	0
CIVEO CORP CDA	COM NEW	17878Y207	6,000,288	308,023	SH		SOLE		308,023	0	0
CIVITAS RESOURCES INC	COM NEW	17888H103	14,999,362	216,223	SH		SOLE		216,223	0	0
CLIMB GLOBAL SOLUTIONS INC	COM	946760105	6,972,580	145,687	SH		SOLE		145,687	0	0
COLUMBUS MCKINNON CORP N Y	COM	199333105	12,584,947	309,593	SH		SOLE		309,593	0	0
COSTCO WHSL CORP NEW	COM	22160K105	221,274	411	SH		SOLE		411	0	0
CSW INDUSTRIALS INC	COM	126402106	16,197,489	97,464	SH		SOLE		97,464	0	0
CVS HEALTH CORP	COM	126650100	5,829,715	84,330	SH		SOLE		84,330	0	0
DEERE & CO	COM	244199105	9,813,467	24,219	SH		SOLE		24,219	0	0
DHI GROUP INC	COM	23331S100	9,590,052	2,503,930	SH		SOLE		2,503,930	0	0
DIAMOND HILL INVT GROUP INC	COM NEW	25264R207	3,819,990	22,300	SH		SOLE		22,300	0	0
DIGI INTL INC	COM	253798102	17,077,760	433,556	SH		SOLE		433,556	0	0
DISNEY WALT CO	COM	254687106	7,191,828	80,554	SH		SOLE		80,554	0	0
DISTRIBUTION SOLUTIONS GRP I	COM	520776105	9,853,448	189,271	SH		SOLE		189,271	0	0
DLH HLDGS CORP	COM	23335Q100	5,945,205	580,020	SH		SOLE		580,020	0	0
DOCGO INC	COM	256086109	18,454,206	1,969,499	SH		SOLE		1,969,499	0	0
DOUGLAS DYNAMICS INC	COM	25960R105	8,245,946	275,969	SH		SOLE		275,969	0	0
EASTERLY GOVT PPTYS INC	COM	27616P103	2,629,389	181,337	SH		SOLE		181,337	0	0
ECOLAB INC	COM	278865100	976,343	5,230	SH		SOLE		5,230	0	0
ELECTROMED INC	COM	285409108	4,471,050	417,465	SH		SOLE		417,465	0	0
ELEVANCE HEALTH INC	COM	036752103	10,865,545	24,456	SH		SOLE		24,456	0	0
EMERSON ELEC CO	COM	291011104	228,867	2,532	SH		SOLE		2,532	0	0
ENSTAR GROUP LIMITED	SHS	G3075P101	10,926,284	44,736	SH		SOLE		44,736	0	0
EOG RES INC	COM	26875P101	9,029,998	78,906	SH		SOLE		78,906	0	0
EPSILON ENERGY LTD	COM	294375209	1,016,816	190,415	SH		SOLE		190,415	0	0
EQUITY COMWLTH	COM SH BEN INT	294628102	78,187	3,859	SH		SOLE		3,859	0	0
EQUITY COMWLTH	6.5% CNV PFD D	294628201	1,941,271	76,428	SH		SOLE		76,428	0	0
ETSY INC	COM	29786A106	6,218,035	73,491	SH		SOLE		73,491	0	0
EVOLUTION PETE CORP	COM	30049A107	3,589,294	444,770	SH		SOLE		444,770	0	0
FASTENAL CO	COM	311900104	240,443	4,076	SH		SOLE		4,076	0	0
FIRST TR HIGH YIELD OPPRT 20	COM	33741Q107	11,969,533	872,415	SH		SOLE		872,415	0	0
FIRST TR MLP & ENERGY INCOM	COM	33739B104	2,280,348	295,765	SH		SOLE		295,765	0	0
FIRST WESTN FINL INC	COM	33751L105	4,901,863	263,541	SH		SOLE		263,541	0	0
FISERV INC	COM	337738108	13,307,145	105,487	SH		SOLE		105,487	0	0
FLEXSTEEL INDS INC	COM	339382103	3,758,937	196,700	SH		SOLE		196,700	0	0
FRANKLIN COVEY CO	COM	353469109	26,311,929	602,379	SH		SOLE		602,379	0	0
GAMBLING COM GROUP LIMITED	ORDINARY SHARES	G3R239101	2,949,530	288,040	SH		SOLE		288,040	0	0
GENTHERM INC	COM	37253A103	8,610,753	152,376	SH		SOLE		152,376	0	0
GLOBAL SHIP LEASE INC NEW	COM CL A	Y27183600	37,051,193	1,909,855	SH		SOLE		1,909,855	0	0
GLOBE LIFE INC	COM	37959E102	483,424	4,410	SH		SOLE		4,410	0	0
GREEN BRICK PARTNERS INC	COM	392709101	26,055,495	458,723	SH		SOLE		458,723	0	0
GREENLIGHT CAPITAL RE LTD	CLASS A	G4095J109	2,441,107	231,714	SH		SOLE		231,714	0	0
HACKETT GROUP INC	COM	404609109	9,352,467	418,455	SH		SOLE		418,455	0	0
HARVARD BIOSCIENCE INC	COM	416906105	15,715,943	2,862,649	SH		SOLE		2,862,649	0	0
HEALTHSTREAM INC	COM	42222N103	20,717,091	843,530	SH		SOLE		843,530	0	0
HERITAGE CRYSTAL CLEAN INC	COM	42726M106	34,312,640	907,982	SH		SOLE		907,982	0	0
HERITAGE GLOBAL INC	COM	42727E103	8,829,053	2,438,965	SH		SOLE		2,438,965	0	0
HILLMAN SOLUTIONS CORP	COM	431636109	13,089,070	1,452,727	SH		SOLE		1,452,727	0	0
HONEYWELL INTL INC	COM	438516106	249,603	1,203	SH		SOLE		1,203	0	0
IAC INC	COM NEW	44891N208	8,685,039	138,297	SH		SOLE		138,297	0	0
INFUSYSTEM HLDGS INC	COM	45685K102	8,773,999	911,111	SH		SOLE		911,111	0	0
INTEL CORP	COM	458140100	568,748	17,008	SH		SOLE		17,008	0	0
INTUITIVE SURGICAL INC	COM NEW	46120E602	205,164	600	SH		SOLE		600	0	0
ISHARES INC	CORE MSCI EMKT	46434G103	3,817,371	77,447	SH		SOLE		77,447	0	0
ISHARES TR	CORE S&P TTL STK	464287150	190,788	1,950	SH		SOLE		1,950	0	0
ISHARES TR	SELECT DIVID ETF	464287168	17,675	156	SH		SOLE		156	0	0
ISHARES TR	CORE S&P500 ETF	464287200	131,039	294	SH		SOLE		294	0	0
ISHARES TR	CORE US AGGBD ET	464287226	97,852	999	SH		SOLE		999	0	0
ISHARES TR	IBOXX INV CP ETF	464287242	3,136	29	SH		SOLE		29	0	0
ISHARES TR	S&P 500 GRWT ETF	464287309	6,509,036	92,353	SH		SOLE		92,353	0	0
ISHARES TR	S&P 500 VAL ETF	464287408	7,755,084	48,111	SH		SOLE		48,111	0	0
ISHARES TR	1 3 YR TREAS BD	464287457	7,865	97	SH		SOLE		97	0	0
ISHARES TR	CORE S&P MCP ETF	464287507	118,637	454	SH		SOLE		454	0	0
ISHARES TR	S&P MC 400GR ETF	464287606	22,500	300	SH		SOLE		300	0	0
ISHARES TR	RUS 2000 VAL ETF	464287630	2,230	16	SH		SOLE		16	0	0
ISHARES TR	RUSSELL 2000 ETF	464287655	43,259	231	SH		SOLE		231	0	0
ISHARES TR	CORE S&P US VLU	464287663	5,791	74	SH		SOLE		74	0	0
ISHARES TR	U.S. TECH ETF	464287721	7,761	71	SH		SOLE		71	0	0
ISHARES TR	CORE S&P SCP ETF	464287804	108,242	1,086	SH		SOLE		1,086	0	0
ISHARES TR	DOW JONES US ETF	464287846	10,130	94	SH		SOLE		94	0	0
ISHARES TR	SP SMCP600VL ETF	464287879	4,787,474	50,347	SH		SOLE		50,347	0	0
ISHARES TR	IBOXX HI YD ETF	464288513	4,955	66	SH		SOLE		66	0	0
ISHARES TR	MSCI KLD400 SOC	464288570	156,556	1,860	SH		SOLE		1,860	0	0
ISHARES TR	ISHS 1-5YR INVS	464288646	79,960	1,594	SH		SOLE		1,594	0	0
ISHARES TR	MSCI USA ESG SLC	464288802	38,392	410	SH		SOLE		410	0	0
ISHARES TR	MICRO-CAP ETF	464288869	37,927	347	SH		SOLE		347	0	0
ISHARES TR	CORE DIV GRWTH	46434V621	32,533	631	SH		SOLE		631	0	0
ISHARES TR	CORE MSCI EURO	46434V738	3,337,028	63,405	SH		SOLE		63,405	0	0
ISSUER DIRECT CORP	COM NEW	46520M204	1,221,951	65,032	SH		SOLE		65,032	0	0
JOHNSON & JOHNSON	COM	478160104	10,995,638	66,431	SH		SOLE		66,431	0	0
JPMORGAN CHASE & CO	COM	46625H100	11,167,767	76,786	SH		SOLE		76,786	0	0
KARAT PACKAGING INC	COM	48563L101	1,011,050	55,400	SH		SOLE		55,400	0	0
KENNEDY-WILSON HOLDINGS INC	COM	489398107	9,312,101	570,245	SH		SOLE		570,245	0	0
KIMBERLY-CLARK CORP	COM	494368103	211,784	1,534	SH		SOLE		1,534	0	0
KINDER MORGAN INC DEL	COM	49456B101	9,728,644	564,962	SH		SOLE		564,962	0	0
KKR & CO INC	COM	48251W104	11,295,321	201,702	SH		SOLE		201,702	0	0
LEGACY HOUSING CORP	COM	52472M101	13,162,783	567,606	SH		SOLE		567,606	0	0
LENDINGTREE INC	NOTE 0.500% 7/1	52603BAD9	2,798,950	3,635,000	PRN		SOLE		3,635,000	0	0
LILLY ELI & CO	COM	532457108	2,585,487	5,513	SH		SOLE		5,513	0	0
LINCOLN EDL SVCS CORP	COM	533535100	3,685,432	546,800	SH		SOLE		546,800	0	0
LIQUIDITY SVCS INC	COM	53635B107	5,692,500	345,000	SH		SOLE		345,000	0	0
LOGAN RIDGE FINANCE CORP	COM	541098109	3,551,289	171,477	SH		SOLE		171,477	0	0
LUMENT FINANCE TRUST INC	COM	55025L108	3,007,248	1,582,762	SH		SOLE		1,582,762	0	0
LUNA INNOVATIONS INC	COM	550351100	11,175,283	1,225,360	SH		SOLE		1,225,360	0	0
MADDEN STEVEN LTD	COM	556269108	6,411,586	196,133	SH		SOLE		196,133	0	0
MALIBU BOATS INC	COM CL A	56117J100	3,604,853	61,453	SH		SOLE		61,453	0	0
MASTERCRAFT BOAT HLDGS INC	COM	57637H103	8,007,312	261,250	SH		SOLE		261,250	0	0
MATCH GROUP INC NEW	COM	57667L107	9,929,540	237,265	SH		SOLE		237,265	0	0
MCDONALDS CORP	COM	580135101	561,011	1,880	SH		SOLE		1,880	0	0
MERCK & CO INC	COM	58933Y105	230,780	2,000	SH		SOLE		2,000	0	0
MICROSOFT CORP	COM	594918104	17,345,902	50,936	SH		SOLE		50,936	0	0
MOTOROLA SOLUTIONS INC	COM NEW	620076307	288,237	983	SH		SOLE		983	0	0
NOODLES & CO	COM CL A	65540B105	3,148,707	931,570	SH		SOLE		931,570	0	0
NORTHERN TECHNOLOGIES INTL C	COM	665809109	5,626,363	525,337	SH		SOLE		525,337	0	0
NUVEEN PFD & INCOME TERM FD	COM	67075A106	6,434,293	383,222	SH		SOLE		383,222	0	0
NVE CORP	COM NEW	629445206	8,720,880	89,500	SH		SOLE		89,500	0	0
NVIDIA CORPORATION	COM	67066G104	846,040	2,000	SH		SOLE		2,000	0	0
OAKTREE SPECIALTY LENDING CO	COM	67401P405	15,172,280	780,869	SH		SOLE		780,869	0	0
OLO INC	CL A	68134L109	284,434	44,030	SH		SOLE		44,030	0	0
OPTEX SYS HLDGS INC	COM NEW	68384X209	1,433,826	455,183	SH		SOLE		455,183	0	0
ORACLE CORP	COM	68389X105	13,313,798	111,796	SH		SOLE		111,796	0	0
PAR PAC HOLDINGS INC	COM NEW	69888T207	28,701,491	1,078,598	SH		SOLE		1,078,598	0	0
PAYPAL HLDGS INC	COM	70450Y103	223,412	3,348	SH		SOLE		3,348	0	0
PERFORMANT FINL CORP	COM	71377E105	6,966,270	2,580,100	SH		SOLE		2,580,100	0	0
PFIZER INC	COM	717081103	639,259	17,428	SH		SOLE		17,428	0	0
PHX MINERALS INC	CL A	69291A100	3,104,927	995,169	SH		SOLE		995,169	0	0
PIMCO ENERGY & TACTICAL CR O	COM SHS BEN INT	69346N107	17,475,322	1,108,840	SH		SOLE		1,108,840	0	0
PLUMAS BANCORP	COM	729273102	1,281,628	35,910	SH		SOLE		35,910	0	0
PORTMAN RIDGE FIN CORP	COM NEW	73688F201	2,319,660	116,041	SH		SOLE		116,041	0	0
POTBELLY CORP	COM	73754Y100	11,550,178	1,315,510	SH		SOLE		1,315,510	0	0
PROCTER AND GAMBLE CO	COM	742718109	582,530	3,839	SH		SOLE		3,839	0	0
PRO-DEX INC COLO	COM NEW	74265M205	1,229,562	64,375	SH		SOLE		64,375	0	0
QUEST RESOURCE HLDG CORP	COM NEW	74836W203	2,648,261	406,175	SH		SOLE		406,175	0	0
QUIPT HOME MEDICAL CORP	COM	74880P104	1,351,020	253,000	SH		SOLE		253,000	0	0
RADNET INC	COM	750491102	33,812,356	1,036,553	SH		SOLE		1,036,553	0	0
REPUBLIC SVCS INC	COM	760759100	11,055,842	72,180	SH		SOLE		72,180	0	0
RESEARCH SOLUTIONS INC	COM	761025105	775,200	380,000	SH		SOLE		380,000	0	0
RF INDS LTD	COM PAR $0.01	749552105	4,223,247	1,017,650	SH		SOLE		1,017,650	0	0
ROPER TECHNOLOGIES INC	COM	776696106	432,720	900	SH		SOLE		900	0	0
ROYCE MICRO-CAP TR INC	COM	780915104	6,713,051	767,206	SH		SOLE		767,206	0	0
ROYCE VALUE TR INC	COM	780910105	813,331	58,937	SH		SOLE		58,937	0	0
SELECT WATER SOLUTIONS INC	CL A COM	81617J301	17,927,607	2,213,285	SH		SOLE		2,213,285	0	0
SEMLER SCIENTIFIC INC	COM	81684M104	4,046,773	154,222	SH		SOLE		154,222	0	0
SILVERCREST ASSET MGMT GROUP	CL A	828359109	5,718,600	282,400	SH		SOLE		282,400	0	0
SPDR S&P 500 ETF TR	TR UNIT	78462F103	1,566,080	3,533	SH		SOLE		3,533	0	0
SPDR SER TR	PRTFLO S&P500 HI	78468R788	264,862	7,143	SH		SOLE		7,143	0	0
SPDR SER TR	PORTFOLIO S&P600	78468R853	9,288	239	SH		SOLE		239	0	0
SPROUTS FMRS MKT INC	COM	85208M102	21,334,788	580,855	SH		SOLE		580,855	0	0
SRH TOTAL RETURN FUND INC	COM	101507101	5,234,392	394,156	SH		SOLE		394,156	0	0
SS&C TECHNOLOGIES HLDGS INC	COM	78467J100	7,729,672	127,552	SH		SOLE		127,552	0	0
STONEX GROUP INC	COM	861896108	42,406,491	510,430	SH		SOLE		510,430	0	0
STREAMLINE HEALTH SOLUTIONS	COM	86323X106	1,835,419	1,445,212	SH		SOLE		1,445,212	0	0
STRYKER CORPORATION	COM	863667101	379,532	1,244	SH		SOLE		1,244	0	0
TARGET CORP	COM	87612E106	8,425,388	63,877	SH		SOLE		63,877	0	0
TECHTARGET INC	COM	87874R100	6,753,082	216,932	SH		SOLE		216,932	0	0
TELADOC HEALTH INC	NOTE 1.250% 6/0	87918AAF2	3,855,750	4,850,000	PRN		SOLE		4,850,000	0	0
THERMO FISHER SCIENTIFIC INC	COM	883556102	10,115,820	19,388	SH		SOLE		19,388	0	0
TILE SHOP HLDGS INC	COM	88677Q109	4,580,472	826,800	SH		SOLE		826,800	0	0
TOPGOLF CALLAWAY BRANDS CORP	COM	131193104	26,250,029	1,322,420	SH		SOLE		1,322,420	0	0
TRANSCAT INC	COM	893529107	10,452,352	122,522	SH		SOLE		122,522	0	0
U HAUL HOLDING COMPANY	COM	023586100	858,570	15,520	SH		SOLE		15,520	0	0
U HAUL HOLDING COMPANY	COM SER N	023586506	8,117,825	160,210	SH		SOLE		160,210	0	0
UFP TECHNOLOGIES INC	COM	902673102	8,529,400	44,000	SH		SOLE		44,000	0	0
UNITEDHEALTH GROUP INC	COM	91324P102	18,687,792	38,881	SH		SOLE		38,881	0	0
UNIVERSAL TECHNICAL INST INC	COM	913915104	9,137,508	1,322,360	SH		SOLE		1,322,360	0	0
US BANCORP DEL	COM NEW	902973304	540,336	16,354	SH		SOLE		16,354	0	0
VANGUARD ADMIRAL FDS INC	500 GRTH IDX F	921932505	48,277	190	SH		SOLE		190	0	0
VANGUARD ADMIRAL FDS INC	500 VAL IDX FD	921932703	51,692	332	SH		SOLE		332	0	0
VANGUARD ADMIRAL FDS INC	SMLLCP 600 IDX	921932828	671,177	7,304	SH		SOLE		7,304	0	0
VANGUARD INDEX FDS	S&P 500 ETF SHS	922908363	2,249,196	5,522	SH		SOLE		5,522	0	0
VANGUARD INDEX FDS	REAL ESTATE ETF	922908553	7,938	95	SH		SOLE		95	0	0
VANGUARD INDEX FDS	SML CP GRW ETF	922908595	92,585	403	SH		SOLE		403	0	0
VANGUARD INDEX FDS	SM CP VAL ETF	922908611	786,399	4,755	SH		SOLE		4,755	0	0
VANGUARD INDEX FDS	MID CAP ETF	922908629	122,875	558	SH		SOLE		558	0	0
VANGUARD INDEX FDS	LARGE CAP ETF	922908637	29,088	143	SH		SOLE		143	0	0
VANGUARD INDEX FDS	VALUE ETF	922908744	17,762	125	SH		SOLE		125	0	0
VANGUARD INDEX FDS	SMALL CP ETF	922908751	287,237	1,444	SH		SOLE		1,444	0	0
VANGUARD INDEX FDS	TOTAL STK MKT	922908769	142,574	647	SH		SOLE		647	0	0
VANGUARD SCOTTSDALE FDS	VNG RUS1000VAL	92206C714	453,533	6,553	SH		SOLE		6,553	0	0
VANGUARD SCOTTSDALE FDS	VNG RUS1000IDX	92206C730	10,164	50	SH		SOLE		50	0	0
VANGUARD WHITEHALL FDS	HIGH DIV YLD	921946406	517,744	4,881	SH		SOLE		4,881	0	0
VERRA MOBILITY CORP	CL A COM STK	92511U102	15,875,921	805,067	SH		SOLE		805,067	0	0
VIEMED HEALTHCARE INC	COM	92663R105	4,809,951	491,815	SH		SOLE		491,815	0	0
VIRTUS CONVERTIBLE & INC 202	COM	92838R105	9,205,443	1,067,917	SH		SOLE		1,067,917	0	0
VISA INC	COM CL A	92826C839	213,732	900	SH		SOLE		900	0	0
VITESSE ENERGY INC	COMMON STOCK	92852X103	10,654,818	475,662	SH		SOLE		475,662	0	0
WASTE MGMT INC DEL	COM	94106L109	9,518,906	54,889	SH		SOLE		54,889	0	0
WAYFAIR INC	NOTE 0.625%10/0	94419LAM3	4,749,082	5,580,000	PRN		SOLE		5,580,000	0	0
WELLS FARGO CO NEW	COM	949746101	454,969	10,660	SH		SOLE		10,660	0	0
WESTERN ASSET GLOBAL CORP DE	COM	95790C107	9,170,873	741,980	SH		SOLE		741,980	0	0
WESTERN ASSET HIGH YIELD DEF	COM	95768B107	10,312,634	877,671	SH		SOLE		877,671	0	0
WILLIAMS COS INC	COM	969457100	8,764,288	268,596	SH		SOLE		268,596	0	0
XPEL INC	COM	98379L100	10,036,085	119,165	SH		SOLE		119,165	0	0
XYLEM INC	COM	98419M100	225,240	2,000	SH		SOLE		2,000	0	0