GABELLI & Co INVESTMENT ADVISERS 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
Expires:	Oct 31, 2018
Estimated average burden
hours per response:		23.8

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
ABBOTT LABS	COM	002824100	257	4,500	SH		SOLE		4,500	0	0
ACOR 1 3/4 6/15/21	CONVERTIBLE BOND	00484MAA4	215	250,000	PRN		SOLE		250,000	0	0
ACTUA CORP COM	COM	005094107	1,944	124,620	SH		SOLE		124,620	0	0
ADOBE SYSTEMS INC COM	COM	00724F101	1,752	10,000	SH		SOLE		10,000	0	0
ADVANCED ACCELERATOR APPLIC SP	COM	00790T100	16,737	205,059	SH		SOLE		205,059	0	0
AETNA INC (B:AET) COM	COM	00817Y108	2,029	11,250	SH		SOLE		11,250	0	0
AKAMAI TECHNOLOGIES INC COM	COM	00971T101	2,927	45,000	SH		SOLE		45,000	0	0
AKORN INC	COM	009728106	20,296	629,719	SH		SOLE		629,719	0	0
ALAMOS GOLD INC NEW COM CL A	COM	011532108	123	18,847	SH		SOLE		18,847	0	0
ALLERGAN PLC SHS	COM	G0177J108	278	1,700	SH		SOLE		1,700	0	0
ALLIANCE BERNSTEIN HLDGS LP UN	COM	01881G106	200	8,000	SH		SOLE		8,000	0	0
ALTABA INC	COM	021346101	34,401	492,494	SH		SOLE		492,494	0	0
AMD 2 1/8 9/1/26	CONVERTIBLE BOND	007903BD8	227	150,000	PRN		SOLE		150,000	0	0
AMERCIAN TOWER CORP 5.500 2/1	CONVERTIBLE PREF	03027X407	221	1,750	SH		SOLE		1,750	0	0
AMERICAN EXPRESS CO	COM	025816109	278	2,800	SH		SOLE		2,800	0	0
AMPLIFY SNACK BRANDS COM	COM	03211L102	10,680	889,222	SH		SOLE		889,222	0	0
ATLANTIC COAST FINL CORP COM	COM	048426100	3,836	406,800	SH		SOLE		406,800	0	0
AVIRAGEN THERAPEUTICS INC	COM	053761102	127	224,477	SH		SOLE		224,477	0	0
AVISTA CORP COM	COM	05379B107	1,030	20,000	SH		SOLE		20,000	0	0
AXALTA COATING SYS LTD COM	COM	G0750C108	2,010	62,100	SH		SOLE		62,100	0	0
BANCROFT FUND LTD COM	MUTUAL FUNDS	059695106	1,228	56,446	SH		SOLE		56,446	0	0
BANK OF AMERICA	COM	060505104	3,756	127,229	SH		SOLE		127,229	0	0
BANK OF NEW YORK MELLON CORP	COM	064058100	539	10,000	SH		SOLE		10,000	0	0
BARD C R INC COM	COM	067383109	64,541	194,629	SH		SOLE		194,629	0	0
BARRACUDA NETWORKS INC	COM	068323104	4,341	157,850	SH		SOLE		157,850	0	0
BAZAARVOICE INC COM	COM	073271108	5,281	968,950	SH		SOLE		968,950	0	0
BEAR ST FINL INC COM	COM	073844102	1,038	101,432	SH		SOLE		101,432	0	0
BMRN 1 1/2 10/15/20	CONVERTIBLE BOND	09061GAF8	208	175,000	PRN		SOLE		175,000	0	0
BROADSOFT INC COM	COM	11133B409	13,275	241,800	SH		SOLE		241,800	0	0
BTO CN 3 1/4 10/1/18	CONVERTIBLE BOND	11777QAB6	531	500,000	PRN		SOLE		500,000	0	0
BUFFALO WILD WINGS INC	COM	119848109	12,472	79,772	SH		SOLE		79,772	0	0
CALATLANTIC GROUP INC	COM	128195104	16,161	286,593	SH		SOLE		286,593	0	0
CALGON CARBON CORP COM	COM	129603106	8,130	381,684	SH		SOLE		381,684	0	0
CALPINE CORP COM NEW	COM	131347304	12,211	807,103	SH		SOLE		807,103	0	0
CAVIUM INC COM	COM	14964U108	10,018	119,498	SH		SOLE		119,498	0	0
CBS CORP CLASS A	COM	124857103	552	9,242	SH		SOLE		9,242	0	0
CENTURYLINK, INC.	COM	156700106	570	34,188	SH		SOLE		34,188	0	0
CHARTER COMMUNICATIONS INC	COM	16119P108	437	1,302	SH		SOLE		1,302	0	0
CHEVRON CORP	COM	166764100	1,077	8,600	SH		SOLE		8,600	0	0
CHIPOTLE MEXICAN GRILL INC CL	COM	169656105	1,879	6,500	SH		SOLE		6,500	0	0
CLEAR CHANNEL OUTDOOR HLDGS CL	COM	18451C109	78	17,000	SH		SOLE		17,000	0	0
CLF 1 1/2 1/15/25	CONVERTIBLE BOND	185899AA9	332	300,000	PRN		SOLE		300,000	0	0
CLOVIS ONCOLOGY INC COM	COM	189464100	2,360	34,700	SH		SOLE		34,700	0	0
COMMUNITY HEALTH SYSTEMS-CVR	WARRANT AND RIGH	203668116	3	471,530	SH		SOLE		471,530	0	0
CORCEPT THERAPEUTICS INC OC-CO	COM	218352102	307	17,000	SH		SOLE		17,000	0	0
CURTISS WRIGHT CORP	COM	231561101	609	5,000	SH		SOLE		5,000	0	0
DELL TECHNOLOGIES INC COM CL V	COM	24703L103	7,154	88,022	SH		SOLE		88,022	0	0
DEVON ENERGY CORP NEW	COM	25179M103	960	23,200	SH		SOLE		23,200	0	0
DISH NETWORK CORPORATION	COM	25470M109	306	6,400	SH		SOLE		6,400	0	0
EATON CORP PLC SHS	COM	G29183103	624	7,900	SH		SOLE		7,900	0	0
ENTELLUS MED INC COM	COM	29363K105	1,046	42,901	SH		SOLE		42,901	0	0
ENZYMOTEC LTD SHS	COM	M4059L101	2,270	191,550	SH		SOLE		191,550	0	0
EVOLENT HEALTH INC CL A	COM	30050B101	135	11,000	SH		SOLE		11,000	0	0
EXACTECH INC COM	COM	30064E109	5,155	104,256	SH		SOLE		104,256	0	0
FREEPORT MCMORAN COPPER&GOLD C	COM	35671D857	2,188	115,400	SH		SOLE		115,400	0	0
GABELLI GLB SML & MD CP VAL CO	MUTUAL FUNDS	36249W104	1,004	78,828	SH		SOLE		78,828	0	0
GABELLI GLOBAL UTIL & INCOMECO	MUTUAL FUNDS	36242L105	2,178	102,258	SH		SOLE		102,258	0	0
GABELLI GO ANYWHERE TRUST	MUTUAL FUNDS	36250J109	1,720	99,007	SH		SOLE		99,007	0	0
GABELLI GOLD NAT RES & INCOM	MUTUAL FUNDS	36465A109	58	11,220	SH		SOLE		11,220	0	0
GABELLI MULTIMEDIA TRST INC	MUTUAL FUNDS	36239Q109	923	100,331	SH		SOLE		100,331	0	0
GAMCO INVESTORS INC COM	PRIVATE INVESTME	361438104	65,024	2,193,055	SH		SOLE		2,193,055	0	0
GAMCO NAT RESOURCE GOLD X	MUTUAL FUNDS	36465E101	71	10,612	SH		SOLE		10,612	0	0
GDL FUND	MUTUAL FUNDS	361570104	6,979	717,293	SH		SOLE		717,293	0	0
GENER8 MARITIME INC COM	COM	Y26889108	1,982	299,324	SH		SOLE		299,324	0	0
GENERAL CABLE CORP	COM	369300108	6,864	231,885	SH		SOLE		231,885	0	0
GENERAL COMMUNICATIONS INC CL	COM	369385109	7,384	189,232	SH		SOLE		189,232	0	0
GGP INC COM	COM	36174X101	2,916	124,672	SH		SOLE		124,672	0	0
GRIFOLS SA SP ADR REP B NVT	COM	398438408	1,588	69,275	SH		SOLE		69,275	0	0
GRUPO TELEVISA SA DE CV ADR (B	COM	40049J206	252	13,500	SH		SOLE		13,500	0	0
GYRODYNE LLC COM	COM	403829104	1,770	87,994	SH		SOLE		87,994	0	0
HC2 HLDGS INC COM	COM	404139107	221	37,100	SH		SOLE		37,100	0	0
HERC HLDGS INC COM	COM	42704L104	1,917	30,625	SH		SOLE		30,625	0	0
HEWLETT PACKARD ENTERPRISE CCO	COM	42824C109	2,381	165,807	SH		SOLE		165,807	0	0
HSN INC COM	COM	404303109	8,877	220,000	SH		SOLE		220,000	0	0
I AM CAP ACQ WARRANT 5/22/24	WARRANT AND RIGH	45074Q116	66	200,000	SH		SOLE		200,000	0	0
I AM CAP ACQUISITION CO COM	COM	45074Q108	1,970	200,000	SH		SOLE		200,000	0	0
I AM CAP ACQUISITION RIGHT	WARRANT AND RIGH	45074Q124	60	200,000	SH		SOLE		200,000	0	0
ICAHN ENTERPRISES LP DEPOSITRY	COM	451100101	409	7,715	SH		SOLE		7,715	0	0
ICPT 3 1/4 7/1/23	CONVERTIBLE BOND	45845PAA6	161	200,000	PRN		SOLE		200,000	0	0
IGNYTA INC COM	COM	451731103	14,350	537,454	SH		SOLE		537,454	0	0
INCYTE GENOMICS INC COM	COM	45337C102	985	10,400	SH		SOLE		10,400	0	0
INDUSTREA ACQUISITION CORP CL	COM	45579J104	6,036	620,982	SH		SOLE		620,982	0	0
INDUSTREA ACQUISITION CORP WT	WARRANT AND RIGH	45579J112	114	600,482	SH		SOLE		600,482	0	0
INTEL CORP 3.25 8/1/39 144A	CONVERTIBLE BOND	458140AF7	391	175,000	PRN		SOLE		175,000	0	0
INTERNAP CORP COM PAR	COM	45885A409	157	10,000	SH		SOLE		10,000	0	0
IONS 1.000 11/15/21	CONVERTIBLE BOND	464337AJ3	530	500,000	PRN		SOLE		500,000	0	0
ISHARES TR NASDQ BIO INDX	MUTUAL FUNDS	464287556	240	2,250	SH		SOLE		2,250	0	0
IXYS CORP DEL COM	COM	46600W106	14,353	599,300	SH		SOLE		599,300	0	0
KINDRED HEALTHCARE INC COM	COM	494580103	2,131	219,700	SH		SOLE		219,700	0	0
LATTICE SEMICONDUCTOR CORP COM	COM	518415104	922	159,574	SH		SOLE		159,574	0	0
LENNAR B SHARES	COM	526057302	7,971	154,236	SH		SOLE		154,236	0	0
LIBERTY BRAVES GROUP C	COM	531229888	252	11,339	SH		SOLE		11,339	0	0
LIBERTY EXPEDIA HOLDINGS SER A	COM	53046P109	275	6,200	SH		SOLE		6,200	0	0
LIBERTY GLOBAL PLC SHS CL A	COM	G5480U104	700	19,524	SH		SOLE		19,524	0	0
LIBERTY GLOBAL PLC SHS CL C	COM	G5480U120	1,610	47,567	SH		SOLE		47,567	0	0
LIBERTY SIRIUS GROUP C	COM	531229607	24,327	613,400	SH		SOLE		613,400	0	0
LIBERTY VENTURES - SER A	COM	53071M856	499	9,200	SH		SOLE		9,200	0	0
LORAL SPACE & COMMUNICATNS ICO	COM	543881106	5,694	129,268	SH		SOLE		129,268	0	0
MATTEL INC	COM	577081102	206	13,400	SH		SOLE		13,400	0	0
MBIA INC	COM	55262C100	178	24,300	SH		SOLE		24,300	0	0
MGM RESORTS INTERNATIONAL	COM	552953101	200	6,000	SH		SOLE		6,000	0	0
MIC 2.875 07/15/19	CONVERTIBLE BOND	55608BAA3	335	325,000	PRN		SOLE		325,000	0	0
MICROSOFT CORP	COM	594918104	885	10,350	SH		SOLE		10,350	0	0
MODERN MEDIA ACQUISITION COM	COM	60765P103	3,780	384,939	SH		SOLE		384,939	0	0
MONDELEZ INTERNATIONAL	COM	609207105	659	15,400	SH		SOLE		15,400	0	0
MONEYGRAM INTERNATIONAL INC CO	COM	60935Y208	1,479	112,227	SH		SOLE		112,227	0	0
MONSANTO CO NEW COM	COM	61166W101	23,478	201,046	SH		SOLE		201,046	0	0
MUELLER INDS INC COM	COM	624756102	230	6,500	SH		SOLE		6,500	0	0
NASDAQ STOCK MARKET INC COM	COM	631103108	230	3,000	SH		SOLE		3,000	0	0
NATIONAL ENERGY SERVICES REUSH	COM	G6375R107	5,659	568,707	SH		SOLE		568,707	0	0
NATIONAL FUEL GAS CO N J COM	COM	636180101	313	5,700	SH		SOLE		5,700	0	0
NEW YORK REIT INC COM	CONVERTIBLE PREF	64976L109	1,418	360,833	SH		SOLE		360,833	0	0
NEWMONT MINING CORP HOLDING CO	COM	651639106	338	9,000	SH		SOLE		9,000	0	0
NXP SEMICONDUCTORS N V COM	COM	N6596X109	49,697	424,437	SH		SOLE		424,437	0	0
NXSTAGE MEDICAL INC COM	COM	67072V103	8,156	336,590	SH		SOLE		336,590	0	0
OPKO HEALTH INC COM	COM	68375N103	49	10,000	SH		SOLE		10,000	0	0
ORBITAL ATK INC COM	COM	68557N103	16,623	126,408	SH		SOLE		126,408	0	0
OSPREY ENERGY ACQ WARRANTS EXP	WARRANT AND RIGH	688397116	190	270,800	SH		SOLE		270,800	0	0
OSPREY ENERGY ACQUISITION COCL	COM	688397108	5,199	541,600	SH		SOLE		541,600	0	0
OSPREY ENERGY ACQUISITION COUN	UNITS	688397207	255	25,600	SH		SOLE		25,600	0	0
PANDORA MEDIA INC COM	COM	698354107	227	47,000	SH		SOLE		47,000	0	0
PENSARE ACQUISITION CORP COM	COM	70957E105	958	99,153	SH		SOLE		99,153	0	0
PEPSICO INC	COM	713448108	1,199	10,000	SH		SOLE		10,000	0	0
POST HOLDINGS INC	COM	737446104	1,188	15,000	SH		SOLE		15,000	0	0
QUALCOMM INC COM	COM	747525103	1,394	21,775	SH		SOLE		21,775	0	0
REGAL ENTERTAINMENT GROUP	COM	758766109	9,784	425,200	SH		SOLE		425,200	0	0
RITE AID CORP COM	COM	767754104	1,173	595,330	SH		SOLE		595,330	0	0
ROCKWELL COLLINS INC COM	COM	774341101	7,872	58,046	SH		SOLE		58,046	0	0
RYLAND GROUP 1.625 05/15/18	CONVERTIBLE BOND	783764AQ6	225	125,000	PRN		SOLE		125,000	0	0
RYMAN HOSPITALITY PPTYS INC CO	COM	78377T107	303	4,395	SH		SOLE		4,395	0	0
SCRIPPS E W CO OHIO CL A	COM	811054402	242	15,500	SH		SOLE		15,500	0	0
SCRIPPS NETWORKS INTERAC	COM	811065101	12,150	142,307	SH		SOLE		142,307	0	0
SIGMA DESIGNS INC COM	COM	826565103	178	25,550	SH		SOLE		25,550	0	0
SILVER SPRING NETWORKS INC COM	COM	82817Q103	2,858	175,994	SH		SOLE		175,994	0	0
SNYDERS LANCE INC COM	COM	833551104	856	17,100	SH		SOLE		17,100	0	0
SOCIAL CAPITAL HEDOSOPHIE HO	COM	G8250R111	573	54,100	SH		SOLE		54,100	0	0
SONY CORP-ADR (B:SNE US)	COM	835699307	877	19,500	SH		SOLE		19,500	0	0
SPARTON CORP COM	COM	847235108	4,164	180,561	SH		SOLE		180,561	0	0
SPDR S&P 500 ETF TR	COM	78462F903	490	100	SH	Put	SOLE		0	0	0
SPWR 0 3/4 6/1/18	CONVERTIBLE BOND	867652AG4	346	350,000	PRN		SOLE		350,000	0	0
SPWR 4 1/15/23	CONVERTIBLE BOND	867652AL3	172	200,000	PRN		SOLE		200,000	0	0
STRAIGHT PATH COMMUNICATNS ICL	COM	862578101	11,174	61,469	SH		SOLE		61,469	0	0
SUCAMPO PHARMACEUTICALS INC CL	COM	864909106	2,978	165,900	SH		SOLE		165,900	0	0
SUNSHINE BANCORP INC COM	COM	86777J108	1,773	77,300	SH		SOLE		77,300	0	0
TELEPHONE & DATA SYS	COM	879433829	445	16,000	SH		SOLE		16,000	0	0
TEXAS INSTRUMENTS INC	COM	882508104	282	2,700	SH		SOLE		2,700	0	0
TEXTRON INC	COM	883203101	306	5,400	SH		SOLE		5,400	0	0
TIME INC NEW COM	COM	887228104	8,988	487,153	SH		SOLE		487,153	0	0
TIME WARNER INC COM	COM	887317303	44,341	484,756	SH		SOLE		484,756	0	0
TRIBUNE MEDIA CO - A	COM	896047503	10,855	255,595	SH		SOLE		255,595	0	0
TWENTY FIRST CENTY FOX B	COM	90130A200	4,588	134,471	SH		SOLE		134,471	0	0
TWIN DISC INC COM	COM	901476101	259	9,750	SH		SOLE		9,750	0	0
TWO 6 1/4 1/15/22	CONVERTIBLE BOND	90187BAA9	534	500,000	PRN		SOLE		500,000	0	0
UNITED STATES CELLULAR CORP	COM	911684108	384	10,200	SH		SOLE		10,200	0	0
VANECK VECTORS GOLD MINERS ETF	ETF - EQUITY	92189F106	400	17,200	SH		SOLE		17,200	0	0
VEON LTD ADR	COM	91822M106	69	18,000	SH		SOLE		18,000	0	0
VIACOM INC NEW CL A	COM	92553P102	363	10,400	SH		SOLE		10,400	0	0
VIDEOCON D2H LTD ADR	COM	92657J101	255	26,790	SH		SOLE		26,790	0	0
WEATHERFORD INTERNATIONAL PLC	COM	G48833100	210	50,300	SH		SOLE		50,300	0	0
WELLS FARGO CV PFD L 7.500	CONVERTIBLE PREF	949746804	327	250	SH		SOLE		250	0	0
WELLS FARGO & CO NEW	COM	949746101	4,968	81,893	SH		SOLE		81,893	0	0
WESTAR ENERGY INC	COM	95709T100	11,422	216,332	SH		SOLE		216,332	0	0
WGL HLDGS INC COM	COM	92924F106	1,605	18,700	SH		SOLE		18,700	0	0
XCERRA CORP COM	COM	98400J108	3,385	345,735	SH		SOLE		345,735	0	0
XYLEM INC	COM	98419M100	232	3,400	SH		SOLE		3,400	0	0
ZIMMER BIOMET HLDG	COM	98956P102	205	1,700	SH		SOLE		1,700	0	0