Gabelli Investor Funds NPORT-P The Gabelli ABC Fund (Sep 2024 report)

1

The

Gabelli

ABC

Fund

Schedule

of

Investments

—

September

30,

2024

(Unaudited)

Shares

Market

Value

COMMON

STOCKS

 —

65.8%

Aerospace

and

Defense

 —

0.1%

20,000‌

Heroux-Devtek

Inc.†

.................................

$

474,694‌

Automotive

 —

0.1%

35,000‌

Iveco

Group

NV

........................................

351,344‌

40,000‌

Pinewood

Technologies

Group

plc

............

189,579‌

540,923‌

Broadcasting

 —

1.5%

9,000‌

Cogeco

Inc.

..............................................

398,078‌

2,000‌

Liberty

Media

Corp.-Liberty

Formula

One,

Cl. A†

...................................................

143,060‌

172,000‌

Sinclair

Inc.

..............................................

2,631,600‌

228,000‌

TEGNA

Inc.

..............................................

3,597,840‌

6,770,578‌

Building

and

Construction

 —

30.7%

1,500‌

Johnson

Controls

International

plc

............

116,415‌

814,000‌

Lennar

Corp.,

Cl. B

...................................

140,773,160‌

140,889,575‌

Business

Services

 —

0.7%

10,000‌

Applus

Services

SA†

................................

141,147‌

79,200‌

Dawson

Geophysical

Co.

..........................

125,136‌

19,000‌

McGrath

RentCorp

...................................

2,000,320‌

7,000‌

Perficient

Inc.†

.........................................

528,360‌

40,000‌

Steel

Connect

Inc.†

..................................

422,000‌

3,216,963‌

Cable

and

Satellite

 —

0.8%

1,000‌

Charter

Communications

Inc.,

Cl. A†

.........

324,080‌

55,000‌

Liberty

Latin

America

Ltd.,

Cl. A†

..............

526,900‌

500,000‌

WideOpenWest

Inc.†

................................

2,625,000‌

3,475,980‌

Computer

Software

and

Services

 —

3.1%

150,000‌

Augmedix

Inc.†

........................................

352,500‌

19,000‌

Digi

International

Inc.†

.............................

523,070‌

5,000‌

Envestnet

Inc.†

........................................

313,100‌

100‌

Esker

SA

..................................................

29,454‌

1,200‌

Fiserv

Inc.†

..............................................

215,580‌

10,000‌

Fuji

Soft

Inc.

.............................................

627,588‌

10,000‌

Gen

Digital

Inc.

.........................................

274,300‌

44,000‌

HashiCorp

Inc.,

Cl. A†

..............................

1,489,840‌

200,000‌

Instructure

Holdings

Inc.†

........................

4,710,000‌

6,000‌

Playtech

plc†

............................................

60,323‌

150,000‌

PowerSchool

Holdings

Inc.,

Cl. A†

............

3,421,500‌

3,500‌

Rocket

Internet

SE†

..................................

58,440‌

3,000‌

Rockwell

Automation

Inc.

.........................

805,380‌

1,500‌

Smartsheet

Inc.,

Cl. A†

.............................

83,040‌

6,000‌

Squarespace

Inc.,

Cl. A†

...........................

278,580‌

55,000‌

Stratasys

Ltd.†

.........................................

457,050‌

25,000‌

Thoughtworks

Holding

Inc.†

.....................

110,500‌

Shares

Market

Value

35,700‌

WalkMe

Ltd.†

...........................................

$

499,800‌

14,310,045‌

Consumer

Products

 —

0.7%

10,000‌

Bang

&

Olufsen

A/S†

................................

13,529‌

3,800‌

Capri

Holdings

Ltd.†

.................................

161,272‌

24,200‌

Energizer

Holdings

Inc.

.............................

768,592‌

5,800‌

iRobot

Corp.†

...........................................

50,402‌

1,000‌

Manitex

International

Inc.†

.......................

5,630‌

140,000‌

Vector

Group

Ltd.

.....................................

2,088,800‌

7,000‌

Vista

Outdoor

Inc.†

..................................

274,260‌

3,362,485‌

Diversified

Industrial

 —

1.2%

2,200‌

Haynes

International

Inc.

..........................

130,988‌

20,000‌

Iteris

Inc.†

...............................................

142,800‌

60,000‌

Myers

Industries

Inc.

................................

829,200‌

30,000‌

Spirit

AeroSystems

Holdings

Inc.,

Cl. A†

...

975,300‌

37,000‌

Steel

Partners

Holdings

LP†

.....................

1,515,150‌

3,000‌

Target

Hospitality

Corp.†

..........................

23,340‌

15,000‌

United

States

Steel

Corp.

..........................

529,950‌

12,500‌

Valmet

Oyj

...............................................

400,178‌

90,000‌

Velan

Inc.†

...............................................

545,676‌

26,500‌

Wartsila

OYJ

Abp

.....................................

592,919‌

5,685,501‌

Electronics

 —

1.3%

15,000‌

Rogers

Corp.†

..........................................

1,695,150‌

370,000‌

Vizio

Holding

Corp.,

Cl. A†

........................

4,132,900‌

12,400‌

Yamada

Holdings

Co.

Ltd.

.........................

38,712‌

5,866,762‌

Energy

and

Utilities

 —

5.2%

50,500‌

Alerion

Cleanpower

SpA

...........................

938,775‌

34,000‌

ALLETE

Inc.

.............................................

2,182,460‌

16,000‌

Alvopetro

Energy

Ltd.

...............................

61,281‌

20,000‌

APA

Corp.

................................................

489,200‌

10,000‌

Atlantica

Sustainable

Infrastructure

plc

.....

219,800‌

32,000‌

ChampionX

Corp.

.....................................

964,800‌

5,000‌

DMC

Global

Inc.†

.....................................

64,900‌

3,000‌

Encavis

AG†

.............................................

58,106‌

20,000‌

Endesa

SA

................................................

437,023‌

46,992‌

Energy

Transfer

LP

...................................

754,222‌

3,000‌

EQT

Corp.

................................................

109,920‌

30,000‌

Greenvolt-Energias

Renovaveis

SA†

..........

277,174‌

200,000‌

Gulf

Coast

Ultra

Deep

Royalty

Trust†

.........

2,650‌

2,800‌

Hess

Corp.

...............................................

380,240‌

20,500‌

Marathon

Oil

Corp.

...................................

545,915‌

50,000‌

National

Fuel

Gas

Co.

................................

3,030,500‌

1,000‌

Neoen

SA

.................................................

43,413‌

26,000‌

ONEOK

Inc.

..............................................

2,369,380‌

14,000‌

Primo

Water

Corp.

....................................

353,500‌

58,000‌

Severn

Trent

plc

.......................................

2,048,689‌

27,500‌

Southwest

Gas

Holdings

Inc.

....................

2,028,400‌

2

The

Gabelli

ABC

Fund

Schedule

of

Investments

(Continued)

—

September

30,

2024

(Unaudited)

Shares

Market

Value

COMMON

STOCKS

(Continued)

Energy

and

Utilities

(Continued)

20,000‌

Southwestern

Energy

Co.†

........................

$

142,200‌

100,000‌

Tellurian

Inc.†

..........................................

96,800‌

120,000‌

TXNM

Energy

Inc.

....................................

5,252,400‌

34,000‌

UGI

Corp.

.................................................

850,680‌

23,702,428‌

Entertainment

 —

2.3%

34,500‌

Atlanta

Braves

Holdings

Inc.,

Cl. A†

..........

1,454,175‌

25,000‌

Atlanta

Braves

Holdings

Inc.,

Cl. C†

..........

995,000‌

6,000‌

Endeavor

Group

Holdings

Inc.,

Cl. A

.........

171,360‌

129,500‌

Fox

Corp.,

Cl. B

........................................

5,024,600‌

170,000‌

IMAX

China

Holding

Inc.†

.........................

179,538‌

85‌

Liberty

Media

Corp.-Liberty

Live,

Cl. A†

....

4,208‌

6,500‌

Madison

Square

Garden

Sports

Corp.†

.....

1,353,690‌

40,000‌

Manchester

United

plc,

Cl. A†

...................

647,200‌

140,000‌

MultiChoice

Group†

..................................

883,230‌

10,713,001‌

Environmental

Services

 —

0.7%

50,000‌

Stericycle

Inc.†

........................................

3,050,000‌

Equipment

and

Supplies

 —

0.1%

43,000‌

DS

Smith

plc

............................................

265,484‌

Financial

Services

 —

3.1%

39,500‌

AllianceBernstein

Holding

LP

....................

1,378,155‌

1,000‌

Brookfield

Asset

Management

Ltd.,

Cl. A

...

47,290‌

3,800‌

Brookfield

Corp.

.......................................

201,970‌

2,119‌

CNFinance

Holdings

Ltd.,

ADR†

................

2,649‌

3,000‌

Enstar

Group

Ltd.†

...................................

964,770‌

23,500‌

Equitable

Holdings

Inc.

.............................

987,705‌

12,000‌

Fanhua

Inc.,

ADR†

....................................

17,040‌

2,319‌

First

Bank

.................................................

35,249‌

41,000‌

First

Horizon

Corp.

...................................

636,730‌

1,000‌

Horizon

Bancorp

Inc.

................................

15,550‌

46,000‌

KKR

&

Co.

Inc.

.........................................

6,006,680‌

654‌

LCNB

Corp.

..............................................

9,856‌

800‌

Mastercard

Inc.,

Cl. A

...............................

395,040‌

10,000‌

Nuvei

Corp.

..............................................

333,500‌

625‌

Sampo

Oyj,

Cl. A

......................................

29,082‌

7,000‌

SouthState

Corp.

......................................

680,260‌

16,000‌

Valley

National

Bancorp

............................

144,960‌

500‌

Village

Bank

and

Trust

Financial

Corp.

.......

38,125‌

52,000‌

Webster

Financial

Corp.

............................

2,423,720‌

14,348,331‌

Food

and

Beverage

 —

0.6%

50,000‌

Britvic

plc

.................................................

852,306‌

2,000‌

Pernod

Ricard

SA

.....................................

301,886‌

18,300‌

Remy

Cointreau

SA

..................................

1,422,889‌

2,500‌

The

J.M.

Smucker

Co.

..............................

302,750‌

2,879,831‌

Shares

Market

Value

Health

Care

 —

3.1%

8,500‌

Amedisys

Inc.†

........................................

$

820,335‌

33,000‌

Axonics

Inc.†

...........................................

2,296,800‌

13,200‌

Biohaven

Ltd.†

.........................................

659,604‌

400‌

Bio-Rad

Laboratories

Inc.,

Cl. A†

..............

133,832‌

8,500‌

Bioventus

Inc.,

Cl. A†

...............................

101,575‌

10,000‌

Catalent

Inc.†

...........................................

605,700‌

6,000‌

Globus

Medical

Inc.,

Cl. A†

.......................

429,240‌

50‌

GRAIL

Inc.†

.............................................

688‌

500‌

ICU

Medical

Inc.†

.....................................

91,110‌

140,000‌

Idorsia

Ltd.†

............................................

246,801‌

300‌

Illumina

Inc.†

...........................................

39,123‌

433,000‌

Myrexis

Inc.†

...........................................

2,858‌

77,000‌

Perrigo

Co.

plc

.........................................

2,019,710‌

4,000‌

PetIQ

Inc.†

...............................................

123,080‌

12,000‌

QIAGEN

NV

..............................................

546,840‌

6,000‌

QuidelOrtho

Corp.†

...................................

273,600‌

12,000‌

R1

RCM

Inc.†

..........................................

170,040‌

42,000‌

Revance

Therapeutics

Inc.†

......................

217,980‌

99,000‌

SurModics

Inc.†

.......................................

3,839,220‌

5,000‌

TherapeuticsMD

Inc.†

..............................

8,300‌

140,000‌

Viatris

Inc.

...............................................

1,625,400‌

14,251,836‌

Hotels

and

Gaming

 —

0.1%

27,000‌

Entain

plc

.................................................

275,497‌

500‌

Everi

Holdings

Inc.†

.................................

6,570‌

282,067‌

Machinery

 —

0.9%

32,405‌

Astec

Industries

Inc.

.................................

1,035,016‌

25,000‌

CFT

SpA†(a)

.............................................

128,012‌

255,000‌

CNH

Industrial

NV

....................................

2,830,500‌

3,993,528‌

Metals

and

Mining

 —

1.8%

200,000‌

Ampco-Pittsburgh

Corp.†

.........................

400,000‌

5,000‌

Endeavour

Mining

plc

...............................

118,822‌

32,500‌

Freeport-McMoRan

Inc.

............................

1,622,400‌

4,257‌

Kinross

Gold

Corp.

...................................

39,880‌

30,500‌

Newmont

Corp.

........................................

1,630,225‌

83,000‌

Pan

American

Silver

Corp.

........................

1,732,210‌

100,000‌

Sierra

Metals

Inc.†

...................................

57,000‌

10,000‌

Vulcan

Materials

Co.

.................................

2,504,300‌

8,104,837‌

Publishing

 —

0.1%

53,500‌

Lee

Enterprises

Inc.†

................................

465,985‌

35,000‌

The

E.W.

Scripps

Co.,

Cl. A†

.....................

78,575‌

544,560‌

Real

Estate

 —

0.0%

500‌

American

Tower

Corp.,

REIT

.....................

116,280‌

4,000‌

Healthcare

Realty

Trust

Inc.,

REIT

.............

72,600‌

188,880‌

3

The

Gabelli

ABC

Fund

Schedule

of

Investments

(Continued)

—

September

30,

2024

(Unaudited)

Shares

Market

Value

COMMON

STOCKS

(Continued)

Retail

 —

4.1%

15,500‌

Albertsons

Companies

Inc.,

Cl. A

..............

$

286,440‌

35,000‌

Bapcor

Ltd.

..............................................

128,487‌

466,407‌

Chuy's

Holdings

Inc.†

..............................

17,443,622‌

12,000‌

Macy's

Inc.

..............................................

188,280‌

296,000‌

Sportsman's

Warehouse

Holdings

Inc.†

....

802,160‌

101,770‌

The

Bon-Ton

Stores

Inc.†(a)

.....................

10‌

18,848,999‌

Semiconductors

 —

0.0%

500‌

Silicon

Motion

Technology

Corp.,

ADR

......

30,370‌

1,000‌

Tower

Semiconductor

Ltd.†

......................

44,260‌

74,630‌

Specialty

Chemicals

 —

0.3%

1,200‌

Linde

plc

..................................................

572,232‌

36,000‌

Mativ

Holdings

Inc.

..................................

611,640‌

18,000‌

SGL

Carbon

SE†

.......................................

107,797‌

1,291,669‌

Telecommunications

 —

2.6%

7,000‌

Frontier

Communications

Parent

Inc.†

......

248,710‌

280,000‌

HKBN

Ltd.

................................................

111,656‌

121,000‌

Juniper

Networks

Inc.

...............................

4,716,580‌

120,000‌

Koninklijke

KPN

NV

..................................

490,098‌

145,000‌

Liberty

Global

Ltd.,

Cl. A†

.........................

3,060,950‌

30,000‌

Liberty

Global

Ltd.,

Cl. C†

.........................

648,300‌

2,081‌

Liberty

Latin

America

Ltd.,

Cl. C†

..............

19,749‌

95,000‌

Orange

Belgium

SA†

................................

1,567,204‌

61,000‌

Parrot

SA†

...............................................

140,558‌

100,000‌

Pharol

SGPS

SA†

.....................................

4,920‌

140,000‌

Spirent

Communications

plc†

...................

319,317‌

241,632‌

Telefonica

Deutschland

Holding

AG

...........

576,946‌

6,000‌

Telephone

and

Data

Systems

Inc.

..............

139,500‌

12,044,488‌

Wireless

Communications

 —

0.6%

9,500‌

Millicom

International

Cellular

SA†

...........

257,640‌

27,000‌

Millicom

International

Cellular

SA,

SDR†

...

733,233‌

35,800‌

United

States

Cellular

Corp.†

....................

1,956,470‌

2,947,343‌

Wireless

Telecommunications

Services

 —

0.0%

400,000‌

NII

Holdings

Inc.,

Escrow†

.......................

140,000‌

TOTAL

COMMON

STOCKS

..................

302,265,418‌

CLOSED-END

FUNDS

 —

0.1%

235,000‌

Altaba

Inc.,

Escrow†

.................................

334,875‌

Shares

Market

Value

RIGHTS

 —

0.3%

Computer

Software

and

Services

 —

0.0%

1,000‌

Flexion

Therapeutics

Inc.,

CVR†

................

$

200‌

Health

Care

 —

0.1%

60,000‌

ABIOMED

Inc.,

CVR†

................................

105,000‌

65,000‌

Adamas

Pharmaceuticals

Inc.,

CVR†

.........

3,250‌

65,000‌

Adamas

Pharmaceuticals

Inc.,

CVR†

.........

3,250‌

50,000‌

Akouos

Inc.,

CVR†

...................................

25,000‌

10,000‌

Albireo

Pharma

Inc.,

CVR†

.......................

22,500‌

411,000‌

Alimera

Sciences

Inc.,

CVR†

.....................

4,110‌

187,969‌

Ambit

Biosciences

Corp.,

CVR†(a)

............

0‌

195,960‌

Chinook

Therapeutics

Inc.,

CVR†

..............

97,980‌

4,000‌

CinCor

Pharma

Inc.,

CVR†

........................

12,000‌

3,000‌

Decibel

Therapeutics

Inc.,

CVR†

...............

900‌

28,000‌

Epizyme

Inc.,

CVR†

..................................

560‌

18,000‌

Fusion

Pharmaceuticals

Inc.,

CVR†

...........

9,000‌

500,000‌

Gracell

Biotechnologies

Inc.,

CVR†

...........

20,000‌

30,000‌

Icosavax

Inc.,

CVR†

.................................

9,000‌

640,000‌

Innocoll,

CVR†(a)

.....................................

1‌

150,000‌

Ipsen

SA/Clementia,

CVR†(a)

....................

0‌

3,000‌

Landos

Biopharma

Inc.,

CVR†

..................

7,530‌

35,000‌

Mirati

Therapeutics

Inc.,

CVR†

..................

17,500‌

95,400‌

Ocera

Therapeutics,

CVR†

........................

5,962‌

3,000‌

Opiant

Pharmaceuticals

Inc.,

CVR†

...........

1,500‌

140,000‌

Paratek

Pharmaceuticals

Inc.,

CVR†

..........

2,800‌

11,000‌

Prevail

Therapeutics

Inc.,

CVR†

................

2,200‌

2,000‌

Radius

Health

Inc.,

CVR†

..........................

200‌

800‌

Sigilon

Therapeutics

Inc.,

CVR†

................

6,040‌

12,000‌

Tobira

Therapeutics

Inc.,

CVR†(a)

.............

0‌

356,283‌

Metals

and

Mining

 —

0.2%

10,000‌

Kinross

Gold

Corp.,

CVR†(a)

....................

0‌

2,200,000‌

Pan

American

Silver

Corp.,

CVR†

..............

935,000‌

935,000‌

Paper

and

Forest

Products

 —

0.0%

75,000‌

Resolute

Forest

Products

Inc.,

CVR†

.........

150,000‌

TOTAL

RIGHTS

...............................

1,441,483‌

WARRANTS

 —

0.0%

Diversified

Industrial

 —

0.0%

102,000‌

Ampco-Pittsburgh

Corp.,

expire

08/01/25†

10,455‌

4

The

Gabelli

ABC

Fund

Schedule

of

Investments

(Continued)

—

September

30,

2024

(Unaudited)

Principal

Amount

Market

Value

U.S.

GOVERNMENT

OBLIGATIONS

 —

33.8%

$

156,283,000‌

U.S.

Treasury

Bills,

4.535%

to

5.310%††,

10/03/24

to

04/03/25(b)

........................

$

155,073,848‌

TOTAL

INVESTMENTS

BEFORE

SECURITIES

SOLD

SHORT

—

100.0%

(Cost

$336,522,788)

.............................

$

459,126,079‌

Shares

Market

Value

SECURITIES

SOLD

SHORT

—

(26.6)%

Building

and

Construction

—

(26.5)%

649,000‌

Lennar

Corp.,

Cl. A

.........................

$

121,674,520‌

Energy

and

Utilities

—

(0.1)%

4,500‌

ConocoPhillips

.............................

473,760‌

TOTAL

SECURITIES

SOLD

SHORT

(Proceeds

received

$34,187,253)(c)

....

$

122,148,280‌

(a)

Security

is

valued

using

significant

unobservable

inputs

and

is

classified

as

Level

3

in

the

fair

value

hierarchy.

(b)

At

September

30,

2024,

$76,110,000

of

the

principal

amount

was

reserved

and/or

pledged

with

the

custodian

for

securities

sold

short

and

forward

foreign

exchange

contracts.

(c)

At

September

30,

2024,

these

proceeds

are

being

held

at

Pershing

LLC.

†

Non-income

producing

security.

††

Represents

annualized

yields

at

dates

of

purchase.

ADR

American

Depositary

Receipt

CVR

Contingent

Value

Right

REIT

Real

Estate

Investment

Trust

SDR

Swedish

Depositary

Receipt

As

of

September

30,

2024,

forward

foreign

exchange

contracts

outstanding

were

as

follows:

Currency

Purchased

Currency

Sold

Counterparty

Settlement

Date

Unrealized

Appreciation/

(Depreciation)

USD

7,246,247

EUR

6,500,000

State

Street

Bank

and

Trust

Co.

10/31/24

$

820‌

USD

3,331,830

GBP

2,500,000

State

Street

Bank

and

Trust

Co.

10/31/24

(10,493‌)

USD

1,109,346

CAD

1,500,000

State

Street

Bank

and

Trust

Co.

10/31/24

(573‌)

TOTAL

FORWARD

FOREIGN

EXCHANGE

CONTRACTS

$

(10,246‌)