B. Riley Financial (RILY) 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
AST SPACEMOBILE INC	COM CL A	00217D100	1,029,482	202,654	SH		DFND	1	202,654	0	0
ALTA EQUIPMENT GROUP INC	COMMON STOCK	02128L106	78,927,120	4,979,629	SH		DFND		4,979,629	0	0
ALTA EQUIPMENT GROUP INC	COMMON STOCK	02128L106	16,184,974	1,021,134	SH		DFND	1	1,021,134	0	0
ALTENERGY ACQUISITION CORP	COM CL A	02157M108	1,555,213	149,900	SH		DFND	1	149,900	0	0
ANZU SPECIAL ACQUISITIN CORP	COM CL A	03737A101	254,898	25,363	SH		DFND	1	25,363	0	0
THE ARENA GROUP HOLDINGS INC	COM	040044109	14,592,511	3,433,532	SH		DFND		3,433,532	0	0
THE ARENA GROUP HOLDINGS INC	COM	040044109	4,926,859	1,159,261	SH		DFND	1	1,159,261	0	0
ARES CAPITAL CORP	NOTE 4.625% 3/0	04010LAW3	10,069	10,000	SH		DFND	1	10,000	0	0
ARROWROOT ACQUISITION CORP	*W EXP 03/02/202	04282M110	5,169	43,040	SH		DFND	1	43,040	0	0
B RILEY PRIN 250 MERGER CORP	UNIT 04/06/2026	05602L203	6,102,000	600,000	SH		DFND		600,000	0	0
BABCOCK & WILCOX ENTERPRISES	COM	05614L209	92,452,814	15,256,240	SH		DFND		15,256,240	0	0
BABCOCK & WILCOX ENTERPRISES	COM	05614L209	72,916,338	12,032,399	SH		DFND	1	12,032,399	0	0
CHARAH SOLUTIONS INC	COM	15957P303	549,421	262,881	SH		DFND	1	262,881	0	0
DEEP MEDICINE ACQUISITION CO	RIGHT 09/30/2028	243733110	6,892	47,499	SH		DFND	1	47,499	0	0
DIVERSIFIED HEALTHCARE TR	COM SH BEN INT	25525P107	3,397,032	2,516,320	SH		DFND	1	2,516,320	0	0
DOUBLEDOWN INTERACTIVE CO LT	ADS	25862B109	30,336,153	3,801,523	SH		DFND		3,801,523	0	0
DOUBLEDOWN INTERACTIVE CO LT	ADS	25862B109	484,825	60,755	SH		DFND	1	60,755	0	0
EOS ENERGY ENTERPRISES INC	*W EXP 05/06/202	29415C119	234,000	325,000	SH		DFND		325,000	0	0
FAZE HOLDINGS INC	COMMON STOCK	31423J102	5,072,949	11,028,151	SH		DFND		11,028,151	0	0
FAZE HOLDINGS INC	*W EXP 03/01/202	31423J110	7,800	156,001	SH		DFND		156,001	0	0
FOREST ROAD ACQUISITION COR	CL A	34619V103	1,366,293	137,454	SH		DFND	1	137,454	0	0
FUBOTV INC	COM	35953D104	605,000	500,000	SH		DFND	1	500,000	0	0
GREENLIGHT BIOSCIENCS HLDS P	*W EXP 02/02/202	39536G113	15,284	299,100	SH		DFND	1	299,100	0	0
IMEDIA BRANDS INC	COM CL A	452465206	46,838	91,911	SH		DFND	1	91,911	0	0
INSEEGO CORP	NOTE 3.250% 5/0	45782BAD6	10,429	18,000	SH		DFND	1	18,000	0	0
INNOVATE CORP	COM	45784J105	3,225,126	1,085,901	SH		DFND	1	1,085,901	0	0
INNOVATE CORP	COM	45784J105	68,025	22,904	SH		DFND		22,904	0	0
JOURNEY MED CORP	COM	48115J109	1,216,430	774,796	SH		DFND	1	774,796	0	0
LIFEMD INC	COM	53216B104	1,567,477	922,045	SH		DFND	1	922,045	0	0
THE LION ELECTRIC COMPANY	*W EXP 12/16/202	536221120	826,673	1,399,006	SH		DFND	1	1,399,006	0	0
LOGISTICS INNOVTN TECHNLGS C	*W EXP 06/15/202	54141L118	1,367	12,432	SH		DFND	1	12,432	0	0
MSP RECOVERY INC	*W EXP 05/20/202	553745126	2,198	110,446	SH		DFND	1	110,446	0	0
MARCHEX INC	CL B	56624R108	4,102,218	2,253,966	SH		DFND	1	2,253,966	0	0
MONTEREY CAP ACQUISITION COR	*W EXP 01/01/202	61244M117	3,244	49,900	SH		DFND	1	49,900	0	0
NEOGENOMICS INC	NOTE 0.250% 1/1	64049MAB6	24,090	33,000	SH		DFND	1	33,000	0	0
NEXTNAV INC	COMMON STOCK	65345N106	1,053,014	518,726	SH		DFND	1	518,726	0	0
NEXTNAV INC	COMMON STOCK	65345N106	1,154,899	568,916	SH		DFND		568,916	0	0
NEXTNAV INC	*W EXP 10/28/202	65345N114	31,799	55,974	SH		DFND	1	55,974	0	0
PERPETUA RESOURCES CORP	COM	714266103	7,987,750	1,795,000	SH		DFND	1	1,795,000	0	0
QUANTUM CORP	COM NEW	747906501	3,485,358	3,030,746	SH		DFND	1	3,030,746	0	0
REVELATION BIOSCIENCES INC	*W EXP 01/10/202	76135L119	1,620	100,000	SH		DFND	1	100,000	0	0
SEQUANS COMMUNICATIONS S A	SPONSORED ADS	817323207	693,138	346,569	SH		DFND	1	346,569	0	0
SPLUNK INC	NOTE 1.125% 6/1	848637AF1	176,882	207,000	SH		DFND	1	207,000	0	0
SYNCHRONOSS TECHNOLOGIES INC	COM	87157B103	11,355,669	12,080,499	SH		DFND	1	12,080,499	0	0
TRANSACT TECHNOLOGIES INC	COM	892918103	6,887,198	1,112,633	SH		DFND	1	1,112,633	0	0
YOTTA ACQUISITION CORPORATIO	*W EXP 03/15/202	98741Y111	7,500	100,000	SH		DFND	1	100,000	0	0
YOTTA ACQUISITION CORPORATIO	RIGHT 03/15/2027	98741Y129	11,740	78,268	SH		DFND	1	78,268	0	0
ALSP ORCHID ACQUISITION CORP	CLASS A ORD	G0231L107	114,552	11,100	SH		DFND	1	11,100	0	0
ALSP ORCHID ACQUISITION CORP	*W EXP 11/03/202	G0231L123	1,424	36,900	SH		DFND	1	36,900	0	0
BLUERIVER ACQUISITION CORP	*W EXP 01/04/202	G1261Q115	300	10,000	SH		DFND	1	10,000	0	0
INFINT ACQUISITION CORP	*W EXP 99/99/999	G47862126	7,040	100,000	SH		DFND	1	100,000	0	0
KISMET ACQUISITION TWO CORP	*W EXP 06/30/202	G52807115	673	29,909	SH		DFND	1	29,909	0	0
LAMF GLOBAL VENTURES CORP I	CLASS A ORD	G5338L108	985,090	94,267	SH		DFND	1	94,267	0	0
TAILWIND INTERNATNAL ACQ COR	COM CL A	G8662F101	164,308	16,252	SH		DFND	1	16,252	0	0
VAHANNA TECH EDGE ACQSTN I C	*W EXP 11/30/202	G9320Z117	5,832	157,613	SH		DFND	1	157,613	0	0
LILIUM N V	CLASS A ORD SHS	N52586109	5,995,493	9,223,836	SH		DFND	1	9,223,836	0	0