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
3D SYSTEMS CORP	EQUITY	88554D205	71,003	25,001	SH		SOLE		25,001	0	0
7GC & CO HOLDINGS CL A -CW26	WARRANT	06682J118	103	12,711	SH		SOLE		12,711	0	0
AARON'S CO INC/THE	EQUITY	00258W108	5,887,415	591,700	SH		SOLE		591,700	0	0
ABBVIE INC	EQUITY	00287Y109	394,960	2,000	SH		SOLE		2,000	0	0
ADVANCED MICRO DEVICES	EQUITY	007903107	328,160	2,000	SH		SOLE		2,000	0	0
AGRICULTURE & NATURAL SOLUTI	EQUITY	G0131Y100	516,465	49,900	SH		SOLE		49,900	0	0
AGRICULTURE & NATURAL SOLU-W	WARRANT	G0131Y118	6,487	24,950	SH		SOLE		24,950	0	0
AI TRANSPORTATION ACQUISITIO	EQUITY	G01490112	1,046,952	99,900	SH		SOLE		99,900	0	0
AI TRANSPORTATION ACQUIS-RTS	EQUITY RIGHT	G01490104	16,983	99,900	SH		SOLE		99,900	0	0
ALBERTSONS COS INC - CLASS A	EQUITY	013091103	14,295,130	773,546	SH		SOLE		773,546	0	0
ALCHEMY INVESTMENTS ACQUI-28	WARRANT	G0232F133	1,024	12,050	SH		SOLE		12,050	0	0
ALCHEMY INVESTMENTS ACQUISIT	EQUITY	G0232F109	261,967	24,100	SH		SOLE		24,100	0	0
ALGONQUIN POWER & UTILITIES	EQUITY	015857105	1,100,628	201,950	SH		SOLE		201,950	0	0
ALIGHT INC - CLASS A	EQUITY	01626W101	416,990	56,350	SH		SOLE		56,350	0	0
ALLETE INC	EQUITY	018522300	12,648,640	197,050	SH		SOLE		197,050	0	0
ALPHA STAR ACQ CORP - RIGHTS	EQUITY RIGHT	G0230C132	9,678	90,200	SH		SOLE		90,200	0	0
ALPHA STAR ACQUISITION -CW23	WARRANT	G0230C116	1,299	90,200	SH		SOLE		90,200	0	0
AMEDISYS INC	EQUITY	023436108	19,367,723	200,681	SH		SOLE		200,681	0	0
AMERICAN OUTDOOR BRANDS INC	EQUITY	02875D109	198,230	21,500	SH		SOLE		21,500	0	0
ANEW MEDICAL INC WTS	WARRANT	49876K111	4,000	100,000	SH		SOLE		100,000	0	0
ANSYS INC	EQUITY	03662Q105	6,170,907	19,367	SH		SOLE		19,367	0	0
APPLE INC	EQUITY	037833100	349,500	1,500	SH		SOLE		1,500	0	0
APPLIED MATERIALS INC	EQUITY	038222105	495,023	2,450	SH		SOLE		2,450	0	0
APPLIED OPTOELECTRONICS INC	EQUITY	03823U102	157,410	11,000	SH		SOLE		11,000	0	0
ARCADIUM LITHIUM PLC	EQUITY	G0508H110	187,960	65,951	SH		SOLE		65,951	0	0
ARLO TECHNOLOGIES INC	EQUITY	04206A101	121,100	10,000	SH		SOLE		10,000	0	0
ARROWROOT ACQUISITION -CW26	WARRANT	45175Q114	3,246	12,250	SH		SOLE		12,250	0	0
ATLANTA BRAVES HLDS A IN-A	EQUITY	047726104	687,045	16,300	SH		SOLE		16,300	0	0
ATLANTA BRAVES HLDS C IN-C	EQUITY	047726302	5,234,337	131,516	SH		SOLE		131,516	0	0
ATLANTICA SUSTAINABLE INFRAS	EQUITY	G0751N103	2,583,749	117,550	SH		SOLE		117,550	0	0
AUGMEDIX INC	EQUITY	05105P107	2,380,903	1,013,150	SH		SOLE		1,013,150	0	0
AVANGRID INC	EQUITY	05351W103	6,429,674	179,650	SH		SOLE		179,650	0	0
AVANTOR INC	EQUITY	05352A100	284,389	10,993	SH		SOLE		10,993	0	0
AXONICS INC	EQUITY	05465P101	17,907,593	257,293	SH		SOLE		257,293	0	0
BALLY'S CORP	EQUITY	05875B106	3,237,825	187,700	SH		SOLE		187,700	0	0
BANK OF AMERICA CORP 7.250 PERP SR:L CVT	PREFERRED CONVER	060505682	350,078	275	SH		SOLE		275	0	0
BANK OF NEW YORK MELLON CORP	EQUITY	064058100	395,230	5,500	SH		SOLE		5,500	0	0
BANNIX ACQUISITION CORP-CW23	WARRANT	066644113	1,314	65,718	SH		SOLE		65,718	0	0
BANNIX ACQUISITION CORP-RTS	EQUITY RIGHT	066644121	7,755	65,718	SH		SOLE		65,718	0	0
BARNES GROUP INC	EQUITY	067806109	2,442,785	60,450	SH		SOLE		60,450	0	0
BAUSCH HEALTH COS INC	EQUITY	071734107	93,840	11,500	SH		SOLE		11,500	0	0
BECTON DICKINSON AND CO	EQUITY	075887109	271,238	1,125	SH		SOLE		1,125	0	0
BELLEVUE LIFE SCIENCES-RTS	EQUITY RIGHT	079174124	2,271	20,800	SH		SOLE		20,800	0	0
BELLEVUE LIFE SCIENCES-WRNT	WARRANT	079174116	499	20,800	SH		SOLE		20,800	0	0
BIOMOTION SCIENCES-CW29	WARRANT	G1281K114	1,209	38,150	SH		SOLE		38,150	0	0
BLACK HAWK ACQUISITION CORP	EQUITY UNIT	G1148A127	247,029	23,400	SH		SOLE		23,400	0	0
BLUE OCEAN ACQUISITION A -23	WARRANT	G1330L121	681	42,300	SH		SOLE		42,300	0	0
BLUEACACIA LTD - RIGHTS	EQUITY RIGHT	G11728139	2,016	64,600	SH		SOLE		64,600	0	0
BLUEACACIA LTD CL A -CW23	WARRANT	G11728113	882	32,300	SH		SOLE		32,300	0	0
BROADCOM INC	EQUITY	11135F101	1,024,650	5,940	SH		SOLE		5,940	0	0
CAESARS ENTERTAINMENT INC	EQUITY	12769G100	342,268	8,200	SH		SOLE		8,200	0	0
CAPRI HOLDINGS LTD	EQUITY	G1890L107	13,510,774	318,350	SH		SOLE		318,350	0	0
CATALENT INC	EQUITY	148806102	15,121,301	249,650	SH		SOLE		249,650	0	0
CHAMPIONX CORP	EQUITY	15872M104	5,449,160	180,735	SH		SOLE		180,735	0	0
CHEMED CORP	EQUITY	16359R103	240,388	400	SH		SOLE		400	0	0
CHURCHILL CAPITAL CORP IX	EQUITY UNIT	G21301125	3,739,803	372,900	SH		SOLE		372,900	0	0
CHUY'S HOLDINGS INC	EQUITY	171604101	1,170,620	31,300	SH		SOLE		31,300	0	0
CISCO SYSTEMS INC	EQUITY	17275R102	239,490	4,500	SH		SOLE		4,500	0	0
CLEAR CHANNEL OUTDOOR HOLDIN	EQUITY	18453H106	88,000	55,000	SH		SOLE		55,000	0	0
CLIMATEROCK - CLASS A -27	WARRANT	G2311X118	1,041	34,703	SH		SOLE		34,703	0	0
CLIMATEROCK -RTS	EQUITY RIGHT	G2311X134	6,267	69,406	SH		SOLE		69,406	0	0
COMTECH TELECOMMUNICATIONS	EQUITY	205826209	144,007	29,939	SH		SOLE		29,939	0	0
CONSOLIDATED COMMUNICATIONS	EQUITY	209034107	2,342,968	504,950	SH		SOLE		504,950	0	0
CORNING INC	EQUITY	219350105	754,005	16,700	SH		SOLE		16,700	0	0
DELL TECHNOLOGIES -C	EQUITY	24703L202	320,058	2,700	SH		SOLE		2,700	0	0
DESKTOP METAL INC-A	EQUITY	25058X303	1,770,864	379,200	SH		SOLE		379,200	0	0
DISCOVER FINANCIAL SERVICES	EQUITY	254709108	1,816,756	12,950	SH		SOLE		12,950	0	0
DISTOKEN ACQUISITION CORP-28	WARRANT	G27740102	525	31,050	SH		SOLE		31,050	0	0
DISTOKEN ACQUISITION RIGHTS	EQUITY RIGHT	G27740136	3,416	31,050	SH		SOLE		31,050	0	0
DT CLOUD STAR ACQUISITION CO	EQUITY UNIT	G2853N122	1,170,440	116,000	SH		SOLE		116,000	0	0
ELEVANCE HEALTH INC	EQUITY	036752103	312,000	600	SH		SOLE		600	0	0
ENDEAVOR GROUP HOLD-CLASS A	EQUITY	29260Y109	19,189,464	671,900	SH		SOLE		671,900	0	0
ENSTAR GROUP LTD	EQUITY	G3075P101	2,974,708	9,250	SH		SOLE		9,250	0	0
ENVESTNET INC	EQUITY	29404K106	3,221,799	51,450	SH		SOLE		51,450	0	0
EQV VENTURES ACQUISITION COR	EQUITY UNIT	G3106N125	1,142,943	115,100	SH		SOLE		115,100	0	0
ESH ACQUISITION CORP - RIGHT	EQUITY RIGHT	296424112	23,464	252,850	SH		SOLE		252,850	0	0
ESH ACQUISITION CORP-A	EQUITY	296424104	2,682,739	252,850	SH		SOLE		252,850	0	0
EUREKA ACQUISITION CORP	EQUITY UNIT	G32168117	911,624	89,200	SH		SOLE		89,200	0	0
EVERI HOLDINGS INC	EQUITY	30034T103	5,928,768	451,200	SH		SOLE		451,200	0	0
EVOLENT HEALTH INC - A	EQUITY	30050B101	289,870	10,250	SH		SOLE		10,250	0	0
FIRST BANCSHARES INC/MS	EQUITY	318916103	979,547	30,487	SH		SOLE		30,487	0	0
FORTINET INC	EQUITY	34959E109	271,425	3,500	SH		SOLE		3,500	0	0
FOX CORP - CLASS B	EQUITY	35137L204	8,733,337	225,086	SH		SOLE		225,086	0	0
FRONTIER COMMUNICATIONS PARE	EQUITY	35909D109	1,799,595	50,650	SH		SOLE		50,650	0	0
FTAI AVIATION LTD	EQUITY	G3730V105	332,250	2,500	SH		SOLE		2,500	0	0
GABELLI CONVERT & INC SEC	EXCHANGE TRADED	36240B109	64,500	17,575	SH		SOLE		17,575	0	0
GAN LTD	EQUITY	G3728V109	935,477	528,518	SH		SOLE		528,518	0	0
GARRETT MOTION INC	EQUITY	366505105	1,305,119	159,550	SH		SOLE		159,550	0	0
GENERAL MOTORS CO	EQUITY	37045V100	659,148	14,700	SH		SOLE		14,700	0	0
GLOBAL LIGHTS ACQUISITION CO	EQUITY UNIT	G3937F127	212,000	20,000	SH		SOLE		20,000	0	0
GLOBALINK INVESTMENT -CW23	WARRANT	37892F125	1,323	52,900	SH		SOLE		52,900	0	0
GLOBALINK INVESTMENT INC-RTS	EQUITY RIGHT	37892F117	6,348	52,900	SH		SOLE		52,900	0	0
GOLDEN ENTERTAINMENT INC	EQUITY	381013101	282,931	8,900	SH		SOLE		8,900	0	0
GOLDEN STAR ACQUISITIO-RIGHT	EQUITY RIGHT	G4023C119	20,020	57,200	SH		SOLE		57,200	0	0
GRAF ACQUISITION CORP-CW28	WARRANT	65488A119	1,219	17,240	SH		SOLE		17,240	0	0
GRAHAM HOLDINGS CO-CLASS B	EQUITY	384637104	262,129	319	SH		SOLE		319	0	0
GRIFOLS SA-ADR	DEPOSITORY RECEI	398438408	690,225	77,728	SH		SOLE		77,728	0	0
GRUPO TELEVISA SA-SPON ADR	DEPOSITORY RECEI	40049J206	301,376	117,725	SH		SOLE		117,725	0	0
GYRODYNE LLC	EQUITY	403829104	1,351,786	173,084	SH		SOLE		173,084	0	0
HASHICORP INC-CL A	EQUITY	418100103	25,792,855	761,750	SH		SOLE		761,750	0	0
HAYMAKER ACQUISITION CORP 4	EQUITY	G4375F108	413,608	38,800	SH		SOLE		38,800	0	0
HAYMAKER ACQUISITION CORP-28	WARRANT	G4375F116	3,104	19,400	SH		SOLE		19,400	0	0
HAYNES INTERNATIONAL INC	EQUITY	420877201	9,264,424	155,600	SH		SOLE		155,600	0	0
HCA HEALTHCARE INC	EQUITY	40412C101	304,823	750	SH		SOLE		750	0	0
HEARTLAND FINANCIAL USA INC	EQUITY	42234Q102	3,113,964	54,920	SH		SOLE		54,920	0	0
HEICO CORP-CLASS A	EQUITY	422806208	4,763,705	23,379	SH		SOLE		23,379	0	0
HESS CORP	EQUITY	42809H107	35,379,431	260,526	SH		SOLE		260,526	0	0
HEWLETT PACKARD ENTERPRISE	EQUITY	42824C109	306,900	15,000	SH		SOLE		15,000	0	0
HORIZON SPACE ACQUISITION-28	WARRANT	G4619M117	1,029	67,700	SH		SOLE		67,700	0	0
HORIZON SPACE ACQUISITION-RT	EQUITY RIGHT	G4619M125	5,416	67,700	SH		SOLE		67,700	0	0
ICC HOLDINGS INC	EQUITY	44931Q104	940,134	41,000	SH		SOLE		41,000	0	0
IMAX CORP 0.500 04/01/26 CVT	BOND CONVERTIBLE	45245EAJ8	502,250	500,000	PRN		SOLE		500,000	0	0
INFINERA CORP	EQUITY	45667G103	11,582,776	1,708,427	SH		SOLE		1,708,427	0	0
INTEL CORP	EQUITY	458140100	219,351	9,350	SH		SOLE		9,350	0	0
INTERNATIONAL GAME TECHNOLOG	EQUITY	G4863A108	2,275,905	106,850	SH		SOLE		106,850	0	0
INTEVAC INC	EQUITY	461148108	847,246	249,190	SH		SOLE		249,190	0	0
ITERIS INC	EQUITY	46564T107	5,837,307	817,550	SH		SOLE		817,550	0	0
JAWS MUSTANG ACQ C -CW26	WARRANT	G50737124	290	12,567	SH		SOLE		12,567	0	0
JET.AI INC	EQUITY	47714H100	2,919	27,028	SH		SOLE		27,028	0	0
JOHNSON & JOHNSON	EQUITY	478160104	324,120	2,000	SH		SOLE		2,000	0	0
JUNIPER NETWORKS INC	EQUITY	48203R104	16,231,272	416,400	SH		SOLE		416,400	0	0
JVSPAC ACQUISITION CORP	EQUITY UNIT	G5212E139	876,736	82,400	SH		SOLE		82,400	0	0
KELLANOVA	EQUITY	487836108	21,968,697	272,193	SH		SOLE		272,193	0	0
KINS TECH GROUP CL A -CW25	WARRANT	23248B117	20,880	83,053	SH		SOLE		83,053	0	0
KLOTHO NEUROSCIENCES INC	EQUITY	49876K103	6,545	10,000	SH		SOLE		10,000	0	0
LENNAR CORP - B SHS	EQUITY	526057302	7,160,062	41,402	SH		SOLE		41,402	0	0
LIBERTY BROAD C	EQUITY	530307305	1,488,760	19,262	SH		SOLE		19,262	0	0
LIBERTY GLOBAL LTD-A	EQUITY	G61188101	242,765	11,500	SH		SOLE		11,500	0	0
LIBERTY MEDIA CORP - C - -LIBERTY-C	EQUITY	531229722	1,073,618	20,916	SH		SOLE		20,916	0	0
LIONS GATE ENTERTAINMENT-A	EQUITY	535919401	103,160	13,175	SH		SOLE		13,175	0	0
M3-BRIGADE ACQUISITION V COR	EQUITY UNIT	G63212123	576,725	57,500	SH		SOLE		57,500	0	0
MACY'S INC	EQUITY	55616P104	1,215,191	77,450	SH		SOLE		77,450	0	0
MADISON SQUARE GARDEN SPORTS	EQUITY	55825T103	536,894	2,578	SH		SOLE		2,578	0	0
MAGNACHIP SEMICONDUCTOR CORP	EQUITY	55933J203	767,491	164,345	SH		SOLE		164,345	0	0
MANCHESTER UNITED PLC-CL A	EQUITY	G5784H106	1,233,903	76,261	SH		SOLE		76,261	0	0
MANITEX INTERNATIONAL INC	EQUITY	563420108	1,594,416	283,200	SH		SOLE		283,200	0	0
MARATHON OIL CORP	EQUITY	565849106	14,611,295	548,678	SH		SOLE		548,678	0	0
MARKFORGED HOLDING CORP	EQUITY	57064N201	761,602	159,665	SH		SOLE		159,665	0	0
MARS ACQUISITION CORP-RIGHTS	EQUITY RIGHT	G5870E124	6,795	30,200	SH		SOLE		30,200	0	0
MATTERPORT INC	EQUITY	577096100	2,355,525	523,450	SH		SOLE		523,450	0	0
MCGRATH RENTCORP	EQUITY	580589109	3,018,483	28,671	SH		SOLE		28,671	0	0
MCKESSON CORP	EQUITY	58155Q103	222,489	450	SH		SOLE		450	0	0
META PLATFORMS INC-CLASS A	EQUITY	30303M102	905,028	1,581	SH		SOLE		1,581	0	0
MICRON TECHNOLOGY INC	EQUITY	595112103	394,098	3,800	SH		SOLE		3,800	0	0
MKS INSTRUMENTS INC	EQUITY	55306N104	241,336	2,220	SH		SOLE		2,220	0	0
MOUNTAIN & CO I ACQ -CW23	WARRANT	G6301J112	217	21,700	SH		SOLE		21,700	0	0
MOUNTAIN CREST ACQUISITI-RTS	EQUITY RIGHT	62404B115	5,605	54,100	SH		SOLE		54,100	0	0
N-ABLE INC	EQUITY	62878D100	202,430	15,500	SH		SOLE		15,500	0	0
NET LEASE OFFICE PROPERTY	EQUITY	64110Y108	3,037,504	99,200	SH		SOLE		99,200	0	0
NORTHVIEW ACQUISITION -23	WARRANT	66718N111	1,974	52,650	SH		SOLE		52,650	0	0
NORTHVIEW ACQUISITION CO-RTS	EQUITY RIGHT	66718N129	5,381	105,300	SH		SOLE		105,300	0	0
NUVEI CORP-SUBORDINATE VTG	EQUITY	67079A102	5,299,315	158,900	SH		SOLE		158,900	0	0
NXP SEMICONDUCTORS NV	EQUITY	N6596X109	1,200,050	5,000	SH		SOLE		5,000	0	0
OCULIS HOLDING AG -30	WARRANT	H5870P110	45,982	21,896	SH		SOLE		21,896	0	0
PARAMOUNT GLOBAL-CLASS A	EQUITY	92556H107	218,600	10,000	SH		SOLE		10,000	0	0
PARAMOUNT GLOBAL-CLASS B	EQUITY	92556H206	1,469,277	138,350	SH		SOLE		138,350	0	0
PERFICIENT INC	EQUITY	71375U101	13,216,850	175,104	SH		SOLE		175,104	0	0
PETIQ INC	EQUITY	71639T106	8,890,992	288,950	SH		SOLE		288,950	0	0
PLAYAGS INC	EQUITY	72814N104	4,302,732	377,764	SH		SOLE		377,764	0	0
POWERSCHOOL HOLDINGS INC-A	EQUITY	73939C106	7,506,771	329,100	SH		SOLE		329,100	0	0
PROPERTYGURU GROUP LTD	EQUITY	G7258M108	517,563	78,300	SH		SOLE		78,300	0	0
PROTO LABS INC	EQUITY	743713109	425,865	14,500	SH		SOLE		14,500	0	0
R1 RCM INC	EQUITY	77634L105	11,030,821	778,463	SH		SOLE		778,463	0	0
REVANCE THERAPEUTICS INC	EQUITY	761330109	4,358,562	839,800	SH		SOLE		839,800	0	0
ROTH CH ACQUISITION V -CW23	WARRANT	77867R118	498	10,550	SH		SOLE		10,550	0	0
SERITAGE GROWTH PROP- A	EQUITY	81752R100	3,412,589	733,890	SH		SOLE		733,890	0	0
SHARECARE INC	EQUITY	81948W104	1,551,776	1,092,800	SH		SOLE		1,092,800	0	0
SILICON MOTION TECHNOL-ADR	DEPOSITORY RECEI	82706C108	1,834,895	30,209	SH		SOLE		30,209	0	0
SINCLAIR INC	EQUITY	829242106	188,190	12,300	SH		SOLE		12,300	0	0
SIRIUS XM HOLDINGS INC	EQUITY	829933100	4,895,763	207,009	SH		SOLE		207,009	0	0
SMARTSHEET INC-CLASS A	EQUITY	83200N103	5,906,912	106,700	SH		SOLE		106,700	0	0
SOLARWINDS CORP	EQUITY	83417Q204	169,650	13,000	SH		SOLE		13,000	0	0
SOLVENTUM CORP	EQUITY	83444M101	209,160	3,000	SH		SOLE		3,000	0	0
SONY GROUP CORP - SP ADR	DEPOSITORY RECEI	835699307	880,332	9,116	SH		SOLE		9,116	0	0
SOUTHWEST GAS HOLDINGS INC	EQUITY	844895102	2,526,280	34,250	SH		SOLE		34,250	0	0
SOUTHWESTERN ENERGY CO	EQUITY	845467109	3,584,990	504,218	SH		SOLE		504,218	0	0
SPARK I ACQUISITION CORP	EQUITY	G8316B100	265,346	25,300	SH		SOLE		25,300	0	0
SPARK I ACQUISITION CORP-28	WARRANT	G8316B118	1,645	12,650	SH		SOLE		12,650	0	0
SPIRIT AEROSYSTEMS HOLD-CL A	EQUITY	848574109	4,401,854	135,400	SH		SOLE		135,400	0	0
SPORTSMAN'S WAREHOUSE HOLDIN	EQUITY	84920Y106	2,116,342	780,938	SH		SOLE		780,938	0	0
SPORTSMAP TECH ACQ -CW27	WARRANT	456948116	630	24,900	SH		SOLE		24,900	0	0
SPRING VALLEY ACQUISITION-AW	WARRANT	G83752116	2,406	64,850	SH		SOLE		64,850	0	0
SPRING VALLEY ACQUISIT-RIGHT	EQUITY RIGHT	G83752132	12,970	129,700	SH		SOLE		129,700	0	0
SQUARESPACE INC - CLASS A	EQUITY	85225A107	13,447,474	289,629	SH		SOLE		289,629	0	0
STAR HOLDINGS	EQUITY	85512G106	817,252	59,050	SH		SOLE		59,050	0	0
STERICYCLE INC	EQUITY	858912108	16,891,693	276,913	SH		SOLE		276,913	0	0
STERLING CHECK CORP	EQUITY	85917T109	4,708,486	281,608	SH		SOLE		281,608	0	0
STRATASYS LTD	EQUITY	M85548101	1,181,715	142,204	SH		SOLE		142,204	0	0
SUNCAR TECHNOLOGY GROUP -28	WARRANT	G85727116	10,428	47,400	SH		SOLE		47,400	0	0
SURMODICS INC	EQUITY	868873100	4,709,327	121,437	SH		SOLE		121,437	0	0
TAIWAN SEMICONDUCTOR-SP ADR	DEPOSITORY RECEI	874039100	260,505	1,500	SH		SOLE		1,500	0	0
TEGNA INC	EQUITY	87901J105	7,978,242	505,592	SH		SOLE		505,592	0	0
TELEFONICA SA-SPON ADR	DEPOSITORY RECEI	879382208	223,560	46,000	SH		SOLE		46,000	0	0
TELEPHONE AND DATA SYSTEMS	EQUITY	879433829	1,565,888	67,350	SH		SOLE		67,350	0	0
TELESAT CORP	EQUITY	879512309	1,181,494	89,711	SH		SOLE		89,711	0	0
TELLURIAN INC	EQUITY	87968A104	3,613,282	3,732,729	SH		SOLE		3,732,729	0	0
TENCENT MUSIC ENTERTAINM-ADR	DEPOSITORY RECEI	88034P109	301,250	25,000	SH		SOLE		25,000	0	0
TENET HEALTHCARE CORP	EQUITY	88033G407	349,020	2,100	SH		SOLE		2,100	0	0
TERRITORIAL BANCORP INC	EQUITY	88145X108	540,176	51,741	SH		SOLE		51,741	0	0
TETRA TECH INC 2.250 08/15/28 CVT	BOND CONVERTIBLE	88162GAB9	393,840	300,000	PRN		SOLE		300,000	0	0
TEVA PHARMACEUTICAL-SP ADR	DEPOSITORY RECEI	881624209	270,300	15,000	SH		SOLE		15,000	0	0
TEXAS INSTRUMENTS INC	EQUITY	882508104	557,739	2,700	SH		SOLE		2,700	0	0
TEXTRON INC	EQUITY	883203101	239,166	2,700	SH		SOLE		2,700	0	0
THE CIGNA GROUP	EQUITY	125523100	311,796	900	SH		SOLE		900	0	0
THOUGHTWORKS HOLDING INC	EQUITY	88546E105	63,206	14,300	SH		SOLE		14,300	0	0
T-MOBILE US INC	EQUITY	872590104	2,383,458	11,550	SH		SOLE		11,550	0	0
TMT ACQUISITION CORP-CL A	EQUITY	G89229119	1,052,626	93,650	SH		SOLE		93,650	0	0
TMT ACQUISITION CORP-RT	EQUITY RIGHT	G89229135	25,566	93,650	SH		SOLE		93,650	0	0
TRAILBLAZER MERGER CORP I	EQUITY	89278D109	1,220,450	110,950	SH		SOLE		110,950	0	0
TRAILBLAZER MERGER CORP-RTS	EQUITY RIGHT	89278D125	17,752	110,950	SH		SOLE		110,950	0	0
TTEC HOLDINGS INC	EQUITY	89854H102	270,020	46,000	SH		SOLE		46,000	0	0
TXNM ENERGY INC	EQUITY	69349H107	4,215,007	96,299	SH		SOLE		96,299	0	0
UNITED STATES STEEL CORP	EQUITY	912909108	14,027,777	397,050	SH		SOLE		397,050	0	0
UNIVERSAL DISPLAY CORP	EQUITY	91347P105	365,226	1,740	SH		SOLE		1,740	0	0
US CELLULAR CORP	EQUITY	911684108	2,445,588	44,750	SH		SOLE		44,750	0	0
VECTOR GROUP LTD	EQUITY	92240M108	986,958	66,150	SH		SOLE		66,150	0	0
VILLAGE BANK AND TRUST FINAN	EQUITY	92705T200	224,938	2,950	SH		SOLE		2,950	0	0
VIMEO INC	EQUITY	92719V100	159,075	31,500	SH		SOLE		31,500	0	0
VISTA OUTDOOR INC	EQUITY	928377100	5,183,514	132,300	SH		SOLE		132,300	0	0
VIZIO HOLDING CORP-A	EQUITY	92858V101	9,677,666	866,398	SH		SOLE		866,398	0	0
VODAFONE GROUP PLC-SP ADR	DEPOSITORY RECEI	92857W308	165,330	16,500	SH		SOLE		16,500	0	0
WARNER BROS DISCOVERY INC	EQUITY	934423104	191,293	23,187	SH		SOLE		23,187	0	0
WELLS FARGO & COMPANY 7.500 PERP SR:L CVT	PREFERRED CONVER	949746804	320,550	250	SH		SOLE		250	0	0
WIDEOPENWEST INC	EQUITY	96758W101	661,253	125,953	SH		SOLE		125,953	0	0
ZAPP ELECTRIC VEHICLES -28	WARRANT	G9889X115	434	43,850	SH		SOLE		43,850	0	0