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
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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
ABBOTT LABS	COM	002824100	210	3,500	SH		SOLE		3,500	0	0
ACOR 1 3/4 6/15/21	CONVERTIBLE BOND	00484MAA4	231	250,000	PRN		SOLE		250,000	0	0
ACTUA CORP COM	COM	005094107	711	618,255	SH		SOLE		618,255	0	0
ADOBE SYSTEMS INC COM	COM	00724F101	2,161	10,000	SH		SOLE		10,000	0	0
AETNA INC (B:AET) COM	COM	00817Y108	25,485	150,800	SH		SOLE		150,800	0	0
AKAMAI TECHNOLOGIES INC COM	COM	00971T101	3,194	45,000	SH		SOLE		45,000	0	0
AKORN INC	COM	009728106	8,571	458,121	SH		SOLE		458,121	0	0
ALAMOS GOLD INC NEW COM CL A	COM	011532108	98	18,847	SH		SOLE		18,847	0	0
ALLERGAN PLC SHS	COM	G0177J108	337	2,000	SH		SOLE		2,000	0	0
ALTABA INC	COM	021346101	35,941	485,428	SH		SOLE		485,428	0	0
AMD 2 1/8 9/1/26	CONVERTIBLE BOND	007903BD8	219	150,000	PRN		SOLE		150,000	0	0
AMERICAN EXPRESS CO	COM	025816109	261	2,800	SH		SOLE		2,800	0	0
AMTRUST FINL SVCS INC COM	COM	032359309	2,154	175,000	SH		SOLE		175,000	0	0
ATLANTIC COAST FINL CORP COM	COM	048426100	4,722	458,411	SH		SOLE		458,411	0	0
AVISTA CORP COM	COM	05379B107	1,025	20,000	SH		SOLE		20,000	0	0
AXALTA COATING SYS LTD COM	COM	G0750C108	1,186	39,300	SH		SOLE		39,300	0	0
BANCROFT FUND LTD COM	MUTUAL FUNDS	059695106	1,185	56,446	SH		SOLE		56,446	0	0
BANK OF AMERICA	COM	060505104	4,415	147,229	SH		SOLE		147,229	0	0
BANK OF AMERICA CV PFD L 7.250	CONVERTIBLE PREF	060505682	223	175	SH		SOLE		175	0	0
BANK OF NEW YORK MELLON CORP	COM	064058100	515	10,000	SH		SOLE		10,000	0	0
BEAR ST FINL INC COM	COM	073844102	1,200	117,113	SH		SOLE		117,113	0	0
BLACKHAWK NETWORK HOLDINGS I	COM	09238E104	28,487	637,302	SH		SOLE		637,302	0	0
BLUE BUFFALO PET PRODUCTS IN	COM	09531U102	28,908	726,154	SH		SOLE		726,154	0	0
BTO CN 3 1/4 10/1/18	CONVERTIBLE BOND	11777QAB6	506	500,000	PRN		SOLE		500,000	0	0
CAA 1 5/8 5/15/18	CONVERTIBLE BOND	783764AQ6	213	125,000	PRN		SOLE		125,000	0	0
CALLIDUS SOFTWARE INC COM	COM	13123E500	19,391	539,401	SH		SOLE		539,401	0	0
CAVIUM INC COM	COM	14964U108	22,470	283,073	SH		SOLE		283,073	0	0
CBS CORP CLASS A	COM	124857103	475	9,242	SH		SOLE		9,242	0	0
CHARTER COMMUNICATIONS INC	COM	16119P108	405	1,302	SH		SOLE		1,302	0	0
CHEVRON CORP	COM	166764100	981	8,600	SH		SOLE		8,600	0	0
CHIPOTLE MEXICAN GRILL INC CL	COM	169656105	2,100	6,500	SH		SOLE		6,500	0	0
CLEAR CHANNEL OUTDOOR HLDGS CL	COM	18451C109	96	19,500	SH		SOLE		19,500	0	0
CLF 1 1/2 1/15/25	CONVERTIBLE BOND	185899AA9	297	275,000	PRN		SOLE		275,000	0	0
CLOVIS ONCOLOGY INC COM	COM	189464100	2,117	40,100	SH		SOLE		40,100	0	0
COMMERCEHUB INC SER C	COM	20084V306	3,063	136,180	SH		SOLE		136,180	0	0
COMMERCEHUB INC SERIES A	COM	20084V108	1,386	61,594	SH		SOLE		61,594	0	0
COMMUNITY HEALTH SYSTEMS-CVR	WARRANT AND RIGH	203668116	5	471,530	SH		SOLE		471,530	0	0
CORCEPT THERAPEUTICS INC OC-CO	COM	218352102	240	14,600	SH		SOLE		14,600	0	0
CSRA INC COM	COM	12650T104	23,658	573,800	SH		SOLE		573,800	0	0
CURTISS WRIGHT CORP	COM	231561101	675	5,000	SH		SOLE		5,000	0	0
DELL TECHNOLOGIES INC COM CL V	COM	24703L103	5,420	74,033	SH		SOLE		74,033	0	0
DEVON ENERGY CORP NEW	COM	25179M103	738	23,200	SH		SOLE		23,200	0	0
DISCOVERY INC-C	COM	25470F302	3,384	173,349	SH		SOLE		173,349	0	0
DISH NETWORK CORPORATION	COM	25470M109	349	9,200	SH		SOLE		9,200	0	0
DR PEPPER SNAPPLE GROUP INC CO	COM	26138E109	3,836	32,400	SH		SOLE		32,400	0	0
DST SYS INC DEL COM	COM	233326107	24,572	293,745	SH		SOLE		293,745	0	0
DYNEGY INC COM NEW	COM	26817R108	4,879	360,891	SH		SOLE		360,891	0	0
EATON CORP PLC SHS	COM	G29183103	631	7,900	SH		SOLE		7,900	0	0
EVOLENT HEALTH INC CL A	COM	30050B101	157	11,000	SH		SOLE		11,000	0	0
EXAS 1.000 01/15/25	CONVERTIBLE BOND	30063PAA3	335	375,000	PRN		SOLE		375,000	0	0
FREEPORT MCMORAN COPPER&GOLD C	COM	35671D857	2,028	115,400	SH		SOLE		115,400	0	0
GABELLI GLB SML & MD CP VAL CO	MUTUAL FUNDS	36249W104	943	78,828	SH		SOLE		78,828	0	0
GABELLI GLOBAL UTIL & INCOMECO	MUTUAL FUNDS	36242L105	1,931	103,838	SH		SOLE		103,838	0	0
GABELLI GO ANYWHERE TRUST	MUTUAL FUNDS	36250J109	1,685	100,153	SH		SOLE		100,153	0	0
GABELLI GOLD NAT RES & INCOM	MUTUAL FUNDS	36465A109	56	11,547	SH		SOLE		11,547	0	0
GABELLI MULTIMEDIA TRST INC	MUTUAL FUNDS	36239Q109	952	102,730	SH		SOLE		102,730	0	0
GAMCO INVESTORS INC COM	PRIVATE INVESTME	361438104	37,897	1,526,250	SH		SOLE		1,526,250	0	0
GAMCO NAT RESOURCE GOLD X	MUTUAL FUNDS	36465E101	69	10,854	SH		SOLE		10,854	0	0
GCI LIBERTY INC COM CLASS A	COM	36164V305	6,380	120,699	SH		SOLE		120,699	0	0
GDL FUND	MUTUAL FUNDS	361570104	6,756	724,877	SH		SOLE		724,877	0	0
GENER8 MARITIME INC COM	COM	Y26889108	3,325	588,565	SH		SOLE		588,565	0	0
GENERAL CABLE CORP	COM	369300108	11,268	380,660	SH		SOLE		380,660	0	0
GENUINE PARTS CO	COM	372460105	449	5,000	SH		SOLE		5,000	0	0
GGP INC COM	COM	36174X101	2,729	133,372	SH		SOLE		133,372	0	0
GORDON POINTE ACQUISTION CO	COM	382788206	3,862	373,900	SH		SOLE		373,900	0	0
GRUPO TELEVISA SA DE CV ADR (B	COM	40049J206	527	33,000	SH		SOLE		33,000	0	0
GYRODYNE LLC COM	COM	403829104	1,804	87,994	SH		SOLE		87,994	0	0
HARDINGE INC COM	COM	412324303	346	18,900	SH		SOLE		18,900	0	0
HC2 HLDGS INC COM	COM	404139107	195	37,100	SH		SOLE		37,100	0	0
HERC HLDGS INC COM	COM	42704L104	1,989	30,625	SH		SOLE		30,625	0	0
HRG GROUP INC COM	COM	40434J100	6,022	365,216	SH		SOLE		365,216	0	0
I AM CAP ACQ WARRANT 5/22/24	WARRANT AND RIGH	45074Q116	80	200,000	SH		SOLE		200,000	0	0
I AM CAP ACQUISITION CO COM	COM	45074Q108	1,990	200,000	SH		SOLE		200,000	0	0
I AM CAP ACQUISITION RIGHT	WARRANT AND RIGH	45074Q124	64	200,000	SH		SOLE		200,000	0	0
ICAHN ENTERPRISES LP DEPOSITRY	COM	451100101	440	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
INCYTE GENOMICS INC COM	COM	45337C102	1,408	16,900	SH		SOLE		16,900	0	0
INDUSTREA ACQUISITION CORP CL	COM	45579J104	6,092	620,982	SH		SOLE		620,982	0	0
INDUSTREA ACQUISITION CORP WT	WARRANT AND RIGH	45579J112	330	600,482	SH		SOLE		600,482	0	0
INTEL CORP 3.25 8/1/39	CONVERTIBLE BOND	458140AF7	433	175,000	PRN		SOLE		175,000	0	0
INTERNAP CORP COM PAR	COM	45885A409	110	10,000	SH		SOLE		10,000	0	0
IONS 1.000 11/15/21	CONVERTIBLE BOND	464337AJ3	495	500,000	PRN		SOLE		500,000	0	0
KAPSTONE PAPER & PACKAGING CCO	COM	48562P103	10,109	294,647	SH		SOLE		294,647	0	0
KINDRED HEALTHCARE INC COM	COM	494580103	3,404	372,031	SH		SOLE		372,031	0	0
LATTICE SEMICONDUCTOR CORP COM	COM	518415104	950	170,574	SH		SOLE		170,574	0	0
LENNAR B SHARES	COM	526057302	8,740	183,263	SH		SOLE		183,263	0	0
LIBERTY BRAVES GROUP C	COM	531229888	259	11,339	SH		SOLE		11,339	0	0
LIBERTY EXPEDIA HOLDINGS SER A	COM	53046P109	244	6,200	SH		SOLE		6,200	0	0
LIBERTY GLOBAL PLC SHS CL A	COM	G5480U104	611	19,524	SH		SOLE		19,524	0	0
LIBERTY GLOBAL PLC SHS CL C	COM	G5480U120	1,447	47,567	SH		SOLE		47,567	0	0
LIBERTY SIRIUS GROUP C	COM	531229607	25,057	613,400	SH		SOLE		613,400	0	0
LORAL SPACE & COMMUNICATNS ICO	COM	543881106	5,526	132,668	SH		SOLE		132,668	0	0
MGM RESORTS INTERNATIONAL	COM	552953101	210	6,000	SH		SOLE		6,000	0	0
MIC 2.875 07/15/19	CONVERTIBLE BOND	55608BAA3	322	325,000	PRN		SOLE		325,000	0	0
MICROSEMI CORP COM	COM	595137100	15,260	235,792	SH		SOLE		235,792	0	0
MICROSOFT CORP	COM	594918104	945	10,350	SH		SOLE		10,350	0	0
MODERN MEDIA ACQUISITION COM	COM	60765P103	3,830	384,939	SH		SOLE		384,939	0	0
MONDELEZ INTERNATIONAL	COM	609207105	643	15,400	SH		SOLE		15,400	0	0
MONEYGRAM INTERNATIONAL INC CO	COM	60935Y208	856	99,327	SH		SOLE		99,327	0	0
MONSANTO CO NEW COM	COM	61166W101	33,083	283,509	SH		SOLE		283,509	0	0
MULESOFT INC A	COM	625207105	8,085	183,827	SH		SOLE		183,827	0	0
NASDAQ STOCK MARKET INC COM	COM	631103108	259	3,000	SH		SOLE		3,000	0	0
NATIONAL ENERGY SERVICES REUSH	COM	G6375R107	4,554	458,607	SH		SOLE		458,607	0	0
NATIONAL FUEL GAS CO N J COM	COM	636180101	314	6,100	SH		SOLE		6,100	0	0
NEBULA ACQUISITION CORP UNIT E	UNITS	629076209	2,091	206,600	SH		SOLE		206,600	0	0
NEW YORK REIT INC	COM	64976L208	1,535	71,366	SH		SOLE		71,366	0	0
NEWMONT MINING CORP HOLDING CO	COM	651639106	352	9,000	SH		SOLE		9,000	0	0
NXP SEMICONDUCTORS N V COM	COM	N6596X109	57,644	492,687	SH		SOLE		492,687	0	0
NXP SEMICONDUCTORS N V	COM	N6596X909	600	100	SH	Call	SOLE		0	0	0
NXSTAGE MEDICAL INC COM	COM	67072V103	8,697	349,830	SH		SOLE		349,830	0	0
OPKO HEALTH INC COM	COM	68375N103	32	10,000	SH		SOLE		10,000	0	0
ORBITAL ATK INC COM	COM	68557N103	22,141	166,966	SH		SOLE		166,966	0	0
ORBOTECH LTD ORD	COM	M75253100	10,484	168,600	SH		SOLE		168,600	0	0
OSPREY ENERGY ACQ WARRANTS EXP	WARRANT AND RIGH	688397116	216	283,600	SH		SOLE		283,600	0	0
OSPREY ENERGY ACQUISITION COCL	COM	688397108	5,456	567,200	SH		SOLE		567,200	0	0
PANDORA MEDIA INC COM	COM	698354107	236	47,000	SH		SOLE		47,000	0	0
PENSARE ACQUISITION CORP COM	COM	70957E105	1,764	181,453	SH		SOLE		181,453	0	0
PEPSICO INC	COM	713448108	1,092	10,000	SH		SOLE		10,000	0	0
PHH CORP COM NEW	COM	693320202	2,049	195,858	SH		SOLE		195,858	0	0
PLY GEM HLDGS INC COM	COM	72941W100	2,007	92,913	SH		SOLE		92,913	0	0
POST HOLDINGS INC	COM	737446104	1,136	15,000	SH		SOLE		15,000	0	0
QUALCOMM INC COM	COM	747525103	2,021	36,475	SH		SOLE		36,475	0	0
RITE AID CORP COM	COM	767754104	999	594,614	SH		SOLE		594,614	0	0
ROCKWELL COLLINS INC COM	COM	774341101	18,139	134,512	SH		SOLE		134,512	0	0
RSP PERMIAN INC COM	COM	74978Q105	5,036	107,422	SH		SOLE		107,422	0	0
RYMAN HOSPITALITY PPTYS INC CO	COM	78377T107	302	3,895	SH		SOLE		3,895	0	0
SCHULMAN A INC COM	COM	808194104	13,199	306,957	SH		SOLE		306,957	0	0
SCRIPPS E W CO OHIO CL A	COM	811054402	186	15,500	SH		SOLE		15,500	0	0
SIGMA DESIGNS INC COM	COM	826565103	1,364	220,069	SH		SOLE		220,069	0	0
SOCIAL CAPITAL HEDOSOPHIE HO	COM	G8250R111	572	54,100	SH		SOLE		54,100	0	0
SONY CORP-ADR (B:SNE US)	COM	835699307	943	19,500	SH		SOLE		19,500	0	0
SPARTON CORP COM	COM	847235108	3,274	188,061	SH		SOLE		188,061	0	0
SPWR 0 3/4 6/1/18	CONVERTIBLE BOND	867652AG4	344	350,000	PRN		SOLE		350,000	0	0
SPWR 4 1/15/23	CONVERTIBLE BOND	867652AL3	160	200,000	PRN		SOLE		200,000	0	0
TELEPHONE & DATA SYS	COM	879433829	448	16,000	SH		SOLE		16,000	0	0
TEXAS INSTRUMENTS INC	COM	882508104	301	2,900	SH		SOLE		2,900	0	0
TEXTRON INC	COM	883203101	318	5,400	SH		SOLE		5,400	0	0
THERMO FISHER SCIENTIFIC INC	COM	883556102	206	1,000	SH		SOLE		1,000	0	0
TIGENIX SPONSORED ADS	COM	88675R109	214	4,965	SH		SOLE		4,965	0	0
TIME WARNER INC COM	COM	887317303	45,621	482,356	SH		SOLE		482,356	0	0
TRIBUNE MEDIA CO - A	COM	896047503	17,896	441,765	SH		SOLE		441,765	0	0
TWENTY FIRST CENTY FOX B	COM	90130A200	1,851	50,900	SH		SOLE		50,900	0	0
TWIN DISC INC COM	COM	901476101	212	9,750	SH		SOLE		9,750	0	0
TWO 6 1/4 1/15/22	CONVERTIBLE BOND	90187BAA9	518	500,000	PRN		SOLE		500,000	0	0
U S G CORP COM NEW	COM	903293405	259	6,400	SH		SOLE		6,400	0	0
U S GEOTHERMAL INC COM NEW	COM	90338S201	1,567	292,410	SH		SOLE		292,410	0	0
UNITED STATES CELLULAR CORP	COM	911684108	450	11,200	SH		SOLE		11,200	0	0
UNITEDHEALTH GROUP INC COM	COM	91324P102	214	1,000	SH		SOLE		1,000	0	0
VALIDUS HOLDINGS LTD COM SHS	COM	G9319H102	13,853	205,388	SH		SOLE		205,388	0	0
VANECK VECTORS GOLD MINERS ETF	ETF - EQUITY	92189F106	475	21,600	SH		SOLE		21,600	0	0
VAXART INC	COM	92243A200	100	18,843	SH		SOLE		18,843	0	0
VEON LTD ADR	COM	91822M106	48	18,000	SH		SOLE		18,000	0	0
VIACOM INC NEW CL A	COM	92553P102	444	11,200	SH		SOLE		11,200	0	0
VIDEOCON D2H LTD ADR	COM	92657J101	981	119,585	SH		SOLE		119,585	0	0
WEATHERFORD INTERNATIONAL PLC	COM	G48833100	116	50,550	SH		SOLE		50,550	0	0
WELLS FARGO CV PFD L 7.500	CONVERTIBLE PREF	949746804	322	250	SH		SOLE		250	0	0
WELLS FARGO & CO NEW	COM	949746101	4,240	80,893	SH		SOLE		80,893	0	0
WESTAR ENERGY INC	COM	95709T100	8,604	163,611	SH		SOLE		163,611	0	0
WGL HLDGS INC COM	COM	92924F106	1,564	18,700	SH		SOLE		18,700	0	0
XCERRA CORP COM	COM	98400J108	1,338	114,830	SH		SOLE		114,830	0	0
XEROX CORP	COM	984121608	2,847	98,925	SH		SOLE		98,925	0	0
XL GROUP LTD COM	COM	G98294104	18,034	326,350	SH		SOLE		326,350	0	0