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	82,003	25,001	SH		SOLE		25,001	0	0
7GC & CO HOLDINGS CL A -CW26	WARRANT	06682J118	141	12,711	SH		SOLE		12,711	0	0
A SPAC III ACQUISITION CORP	EQUITY UNIT	G0544A137	1,039,224	103,200	SH		SOLE		103,200	0	0
ABBVIE INC	EQUITY	00287Y109	266,550	1,500	SH		SOLE		1,500	0	0
ADVANCE AUTO PARTS INC	EQUITY	00751Y106	307,385	6,500	SH		SOLE		6,500	0	0
ADVANCED MICRO DEVICES	EQUITY	007903107	459,002	3,800	SH		SOLE		3,800	0	0
AGRICULTURE & NATURAL SOLUTI	EQUITY	G0131Y100	523,451	49,900	SH		SOLE		49,900	0	0
AGRICULTURE & NATURAL SOLU-W	WARRANT	G0131Y118	6,737	24,950	SH		SOLE		24,950	0	0
AI TRANSPORTATION ACQUIS-RTS	EQUITY RIGHT	G01490104	12,987	99,900	SH		SOLE		99,900	0	0
ALBERTSONS COS INC - CLASS A	EQUITY	013091103	9,471,783	482,270	SH		SOLE		482,270	0	0
ALCHEMY INVESTMENTS ACQUI-28	WARRANT	G0232F133	1,086	12,050	SH		SOLE		12,050	0	0
ALCHEMY INVESTMENTS ACQUISIT	EQUITY	G0232F109	263,654	24,100	SH		SOLE		24,100	0	0
ALGONQUIN POWER & UTILITIES	EQUITY	015857105	1,346,223	302,522	SH		SOLE		302,522	0	0
ALIGHT INC - CLASS A	EQUITY	01626W101	808,256	116,800	SH		SOLE		116,800	0	0
ALLETE INC	EQUITY	018522300	13,316,400	205,500	SH		SOLE		205,500	0	0
ALTAIR ENGINEERING INC - A	EQUITY	021369103	2,831,405	25,950	SH		SOLE		25,950	0	0
AMAZON.COM INC	EQUITY	023135106	4,826,580	22,000	SH		SOLE		22,000	0	0
AMEDISYS INC	EQUITY	023436108	17,472,082	192,445	SH		SOLE		192,445	0	0
AMERICAN OUTDOOR BRANDS INC	EQUITY	02875D109	327,660	21,500	SH		SOLE		21,500	0	0
ANEW MEDICAL INC WTS	WARRANT	49876K111	4,620	100,000	SH		SOLE		100,000	0	0
ANSYS INC	EQUITY	03662Q105	8,202,179	24,315	SH		SOLE		24,315	0	0
APPLE INC	EQUITY	037833100	375,630	1,500	SH		SOLE		1,500	0	0
APPLIED MATERIALS INC	EQUITY	038222105	455,364	2,800	SH		SOLE		2,800	0	0
APPLOVIN CORP-CLASS A	EQUITY	03831W108	388,596	1,200	SH		SOLE		1,200	0	0
ARCADIUM LITHIUM PLC	EQUITY	G0508H110	13,260,029	2,584,801	SH		SOLE		2,584,801	0	0
ARLO TECHNOLOGIES INC	EQUITY	04206A101	111,900	10,000	SH		SOLE		10,000	0	0
ARROWROOT ACQUISITION -CW26	WARRANT	45175Q114	245	12,250	SH		SOLE		12,250	0	0
ASML HOLDING NV-NY REG SHS	DEPOSITORY RECEI	N07059210	277,232	400	SH		SOLE		400	0	0
ASPEN TECHNOLOGY INC	EQUITY	29109X106	1,160,780	4,650	SH		SOLE		4,650	0	0
ATLANTA BRAVES HLDS A IN-A	EQUITY	047726104	1,073,040	26,300	SH		SOLE		26,300	0	0
ATLANTA BRAVES HLDS C IN-C	EQUITY	047726302	6,037,658	157,806	SH		SOLE		157,806	0	0
AVANTOR INC	EQUITY	05352A100	231,623	10,993	SH		SOLE		10,993	0	0
AVID BIOSERVICES INC	EQUITY	05368M106	2,543,483	205,950	SH		SOLE		205,950	0	0
BALLY'S CORP	EQUITY	05875B106	4,490,390	251,000	SH		SOLE		251,000	0	0
BANCROFT FUND LTD	EXCHANGE TRADED	059695106	495,880	28,000	SH		SOLE		28,000	0	0
BANK OF AMERICA CORP 7.250 PERP SR:L CVT	PREFERRED CONVER	060505682	335,294	275	SH		SOLE		275	0	0
BANK OF NEW YORK MELLON CORP	EQUITY	064058100	1,114,035	14,500	SH		SOLE		14,500	0	0
BANNIX ACQUISITION CORP-CW23	WARRANT	066644113	1,814	65,718	SH		SOLE		65,718	0	0
BANNIX ACQUISITION CORP-RTS	EQUITY RIGHT	066644121	6,322	65,718	SH		SOLE		65,718	0	0
BARNES GROUP INC	EQUITY	067806109	12,204,186	258,235	SH		SOLE		258,235	0	0
BATTALION OIL CORP	EQUITY	07134L107	58,738	34,150	SH		SOLE		34,150	0	0
BAUSCH HEALTH COS INC	EQUITY	071734107	86,242	10,700	SH		SOLE		10,700	0	0
BECTON DICKINSON AND CO	EQUITY	075887109	255,229	1,125	SH		SOLE		1,125	0	0
BELLEVUE LIFE SCIENCES-RTS	EQUITY RIGHT	079174124	2,704	20,800	SH		SOLE		20,800	0	0
BELLEVUE LIFE SCIENCES-WRNT	WARRANT	079174116	996	20,800	SH		SOLE		20,800	0	0
BERRY GLOBAL GROUP INC	EQUITY	08579W103	4,625,263	71,521	SH		SOLE		71,521	0	0
BLACK HAWK ACQUISITION COR-A	EQUITY	G1148A101	242,892	23,400	SH		SOLE		23,400	0	0
BM TECHNOLOGIES -CW23	WARRANT	05591L115	80,298	137,850	SH		SOLE		137,850	0	0
BM TECHNOLOGIES INC	EQUITY	05591L107	1,158,930	237,000	SH		SOLE		237,000	0	0
BOEING CO/THE	EQUITY	097023105	672,600	3,800	SH		SOLE		3,800	0	0
BROADCOM INC	EQUITY	11135F101	1,348,150	5,815	SH		SOLE		5,815	0	0
CAESARS ENTERTAINMENT INC	EQUITY	12769G100	290,754	8,700	SH		SOLE		8,700	0	0
CHAMPIONX CORP	EQUITY	15872M104	7,323,627	269,350	SH		SOLE		269,350	0	0
CHEMED CORP	EQUITY	16359R103	211,920	400	SH		SOLE		400	0	0
CHURCHILL CAPITAL CORP IX	EQUITY UNIT	G21301125	3,864,285	372,900	SH		SOLE		372,900	0	0
CHURCHILL DOWNS INC	EQUITY	171484108	534,160	4,000	SH		SOLE		4,000	0	0
CISCO SYSTEMS INC	EQUITY	17275R102	976,800	16,500	SH		SOLE		16,500	0	0
CLEAR CHANNEL OUTDOOR HOLDIN	EQUITY	18453H106	75,350	55,000	SH		SOLE		55,000	0	0
CLIMATEROCK - CLASS A -27	WARRANT	G2311X118	757	34,703	SH		SOLE		34,703	0	0
CLIMATEROCK -RTS	EQUITY RIGHT	G2311X134	4,817	69,406	SH		SOLE		69,406	0	0
CLOROX COMPANY	EQUITY	189054109	324,820	2,000	SH		SOLE		2,000	0	0
CNH INDUSTRIAL NV	EQUITY	N20944109	895,070	79,000	SH		SOLE		79,000	0	0
COPART INC	EQUITY	217204106	803,460	14,000	SH		SOLE		14,000	0	0
CORNING INC	EQUITY	219350105	774,576	16,300	SH		SOLE		16,300	0	0
CROSS COUNTRY HEALTHCARE INC	EQUITY	227483104	5,250,964	289,150	SH		SOLE		289,150	0	0
DANA INC	EQUITY	235825205	356,048	30,800	SH		SOLE		30,800	0	0
DELL TECHNOLOGIES -C	EQUITY	24703L202	311,148	2,700	SH		SOLE		2,700	0	0
DESKTOP METAL INC-A	EQUITY	25058X303	907,604	387,865	SH		SOLE		387,865	0	0
DISCOVER FINANCIAL SERVICES	EQUITY	254709108	6,332,423	36,555	SH		SOLE		36,555	0	0
DISTOKEN ACQUISITION CORP-28	WARRANT	G27740102	550	31,050	SH		SOLE		31,050	0	0
DISTOKEN ACQUISITION RIGHTS	EQUITY RIGHT	G27740136	3,419	31,050	SH		SOLE		31,050	0	0
DT CLOUD STAR ACQUISITION CO	EQUITY	G2853N106	1,168,120	116,000	SH		SOLE		116,000	0	0
DT CLOUD STAR ACQUISITION RIGHT	EQUITY RIGHT	G2853N114	15,480	116,000	SH		SOLE		116,000	0	0
ELEVANCE HEALTH INC	EQUITY	036752103	221,340	600	SH		SOLE		600	0	0
ENDEAVOR GROUP HOLD-CLASS A	EQUITY	29260Y109	12,204,665	390,050	SH		SOLE		390,050	0	0
ENSTAR GROUP LTD	EQUITY	G3075P101	3,558,653	11,050	SH		SOLE		11,050	0	0
EQUITY COMMONWEALTH	EQUITY	294628102	200,984	113,550	SH		SOLE		113,550	0	0
EQV VENTURES ACQUISITION	WARRANT	G3106N117	13,812	38,366	SH		SOLE		38,366	0	0
EQV VENTURES ACQUISITION C-A	EQUITY	G3106N109	1,148,698	115,100	SH		SOLE		115,100	0	0
ESH ACQUISITION CORP - RIGHT	EQUITY RIGHT	296424112	22,757	252,850	SH		SOLE		252,850	0	0
ESH ACQUISITION CORP-A	EQUITY	296424104	2,723,195	252,850	SH		SOLE		252,850	0	0
EUREKA ACQUISITION CORP	EQUITY	G32168109	876,947	89,200	SH		SOLE		89,200	0	0
EUREKA ACQUISITION CORP-RTS	EQUITY RIGHT	G32168125	17,033	89,200	SH		SOLE		89,200	0	0
EVERI HOLDINGS INC	EQUITY	30034T103	6,405,956	474,164	SH		SOLE		474,164	0	0
FIRST BANCSHARES INC/MS	EQUITY	318916103	1,067,045	30,487	SH		SOLE		30,487	0	0
FORD MOTOR CO	EQUITY	345370860	178,200	18,000	SH		SOLE		18,000	0	0
FORTINET INC	EQUITY	34959E109	330,680	3,500	SH		SOLE		3,500	0	0
FOX CORP - CLASS B	EQUITY	35137L204	10,294,290	225,061	SH		SOLE		225,061	0	0
FRONTIER COMMUNICATIONS PARE	EQUITY	35909D109	18,359,770	529,100	SH		SOLE		529,100	0	0
FTAI AVIATION LTD	EQUITY	G3730V105	360,100	2,500	SH		SOLE		2,500	0	0
GABELLI CONVERT & INC SEC	EXCHANGE TRADED	36240B109	1,310,640	344,000	SH		SOLE		344,000	0	0
GABELLI DIVIDEND & INCOME TR	EXCHANGE TRADED	36242H104	15,117,900	626,000	SH		SOLE		626,000	0	0
GABELLI GLBL UTIL & INC TR	EXCHANGE TRADED	36242L105	7,302,150	486,810	SH		SOLE		486,810	0	0
GABELLI GLOBAL SMALL & M	EXCHANGE TRADED	36249W104	967,719	82,711	SH		SOLE		82,711	0	0
GABELLI LOVE OUR PLANET & PE	EXCHANGE TRADED	36261K103	212,004	7,800	SH		SOLE		7,800	0	0
GABELLI MULTIMEDIA TRUST INC	EXCHANGE TRADED	36239Q109	1,929,316	432,582	SH		SOLE		432,582	0	0
GAMCO NATURAL RESOURCES GOLD	EXCHANGE TRADED	36465E101	69,854	13,205	SH		SOLE		13,205	0	0
GAN LTD	EQUITY	G3728V109	846,879	465,318	SH		SOLE		465,318	0	0
GARRETT MOTION INC	EQUITY	366505105	1,773,492	196,400	SH		SOLE		196,400	0	0
GDL FUND	EXCHANGE TRADED	361570104	14,810,021	1,846,636	SH		SOLE		1,846,636	0	0
GENERAL ELECTRIC	EQUITY	369604301	400,296	2,400	SH		SOLE		2,400	0	0
GENERAL MOTORS CO	EQUITY	37045V100	783,069	14,700	SH		SOLE		14,700	0	0
GLOBAL LIGHTS ACQUISITION CO	EQUITY	G3937F101	213,200	20,000	SH		SOLE		20,000	0	0
GLOBAL LIGHTS ACQUISITION-RIGHTS	EQUITY RIGHT	G3937F119	3,002	20,000	SH		SOLE		20,000	0	0
GOLDEN ENTERTAINMENT INC	EQUITY	381013101	565,640	17,900	SH		SOLE		17,900	0	0
GOLDEN STAR ACQUISITIO-RIGHT	EQUITY RIGHT	G4023C119	18,876	57,200	SH		SOLE		57,200	0	0
GOODYEAR TIRE & RUBBER CO	EQUITY	382550101	349,200	38,800	SH		SOLE		38,800	0	0
GRAF ACQUISITION CORP-CW28	WARRANT	65488A119	1,724	17,240	SH		SOLE		17,240	0	0
GRAHAM HOLDINGS CO-CLASS B	EQUITY	384637104	1,850,214	2,122	SH		SOLE		2,122	0	0
GRIFOLS SA-ADR	DEPOSITORY RECEI	398438408	578,296	77,728	SH		SOLE		77,728	0	0
GRUPO TELEVISA SA-SPON ADR	DEPOSITORY RECEI	40049J206	646,926	385,075	SH		SOLE		385,075	0	0
GSR III ACQUISITION CORP	EQUITY UNIT	G4R103123	5,839,050	581,000	SH		SOLE		581,000	0	0
GYRODYNE LLC	EQUITY	403829104	1,561,218	173,084	SH		SOLE		173,084	0	0
HAGERTY INC-A	EQUITY	405166109	996,845	103,300	SH		SOLE		103,300	0	0
HASHICORP INC-CL A	EQUITY	418100103	24,749,430	723,456	SH		SOLE		723,456	0	0
HAYMAKER ACQUISITION CORP 4	EQUITY	G4375F108	417,876	38,800	SH		SOLE		38,800	0	0
HAYMAKER ACQUISITION CORP-28	WARRANT	G4375F116	2,716	19,400	SH		SOLE		19,400	0	0
HEARTLAND FINANCIAL USA INC	EQUITY	42234Q102	5,246,911	85,587	SH		SOLE		85,587	0	0
HEICO CORP-CLASS A	EQUITY	422806208	4,350,364	23,379	SH		SOLE		23,379	0	0
HESS CORP	EQUITY	42809H107	31,524,035	237,005	SH		SOLE		237,005	0	0
HEWLETT PACKARD ENTERPRISE	EQUITY	42824C109	320,250	15,000	SH		SOLE		15,000	0	0
HEXCEL CORP	EQUITY	428291108	250,800	4,000	SH		SOLE		4,000	0	0
HORIZON SPACE ACQUISITION-28	WARRANT	G4619M117	1,016	67,700	SH		SOLE		67,700	0	0
HORIZON SPACE ACQUISITION-RT	EQUITY RIGHT	G4619M125	7,786	67,700	SH		SOLE		67,700	0	0
ICC HOLDINGS INC	EQUITY	44931Q104	954,480	41,000	SH		SOLE		41,000	0	0
INFINERA CORP	EQUITY	45667G103	12,133,473	1,781,476	SH		SOLE		1,781,476	0	0
INNOVID CORP	EQUITY	457679108	3,564,315	1,153,500	SH		SOLE		1,153,500	0	0
INTERNATIONAL GAME TECHNOLOG	EQUITY	G4863A108	1,740,057	98,531	SH		SOLE		98,531	0	0
INTEVAC INC	EQUITY	461148108	943,126	277,390	SH		SOLE		277,390	0	0
IROBOT CORP	EQUITY	462726100	585,125	75,500	SH		SOLE		75,500	0	0
JETBLUE AIRWAYS CORP	EQUITY	477143101	498,324	63,400	SH		SOLE		63,400	0	0
JOHNSON & JOHNSON	EQUITY	478160104	289,240	2,000	SH		SOLE		2,000	0	0
JUNIPER NETWORKS INC	EQUITY	48203R104	17,826,874	476,018	SH		SOLE		476,018	0	0
JVSPAC ACQUISITION CORP-A	EQUITY	G5212E105	858,608	82,400	SH		SOLE		82,400	0	0
JVSPAC ACQUISITION CORP-RTS	EQUITY RIGHT	G5212E113	24,357	82,400	SH		SOLE		82,400	0	0
KELLANOVA	EQUITY	487836108	27,715,464	342,293	SH		SOLE		342,293	0	0
KINS TECH GROUP CL A -CW25	WARRANT	23248B117	18,604	83,053	SH		SOLE		83,053	0	0
KKR & CO INC	EQUITY	48251W104	5,028,940	34,000	SH		SOLE		34,000	0	0
KLOTHO NEUROSCIENCES INC	EQUITY	49876K103	4,850	10,000	SH		SOLE		10,000	0	0
KYNDRYL HOLDINGS INC	EQUITY	50155Q100	280,260	8,100	SH		SOLE		8,100	0	0
LENNAR CORP - B SHS	EQUITY	526057302	5,691,304	43,067	SH		SOLE		43,067	0	0
LIBERTY BROAD C	EQUITY	530307305	6,137,273	82,093	SH		SOLE		82,093	0	0
LIBERTY GLOBAL LTD-A	EQUITY	G61188101	606,100	47,500	SH		SOLE		47,500	0	0
LIBERTY MEDIA CORP - C - -LIBERTY-C	EQUITY	531229722	1,423,543	20,916	SH		SOLE		20,916	0	0
LIONS GATE ENTERTAINMENT-A	EQUITY	535919401	123,617	14,475	SH		SOLE		14,475	0	0
M3-BRIGADE ACQUISITION -30	WARRANT	G63212115	5,175	28,750	SH		SOLE		28,750	0	0
M3-BRIGADE ACQUISITION V-A	EQUITY	G63212107	578,450	57,500	SH		SOLE		57,500	0	0
MACY'S INC	EQUITY	55616P104	247,178	14,600	SH		SOLE		14,600	0	0
MADISON SQUARE GARDEN SPORTS	EQUITY	55825T103	1,496,484	6,631	SH		SOLE		6,631	0	0
MAGNACHIP SEMICONDUCTOR CORP	EQUITY	55933J203	533,836	132,795	SH		SOLE		132,795	0	0
MANCHESTER UNITED PLC-CL A	EQUITY	G5784H106	1,101,638	63,495	SH		SOLE		63,495	0	0
MANITEX INTERNATIONAL INC	EQUITY	563420108	1,642,560	283,200	SH		SOLE		283,200	0	0
MARINUS PHARMACEUTICALS INC	EQUITY	56854Q200	53,510	100,000	SH		SOLE		100,000	0	0
MARKFORGED HOLDING CORP	EQUITY	57064N201	984,908	313,665	SH		SOLE		313,665	0	0
MARS ACQUISITION CORP-RIGHTS	EQUITY RIGHT	G5870E124	11,476	30,200	SH		SOLE		30,200	0	0
MATTERPORT INC	EQUITY	577096100	3,072,942	648,300	SH		SOLE		648,300	0	0
MCDONALD'S CORP	EQUITY	580135101	666,747	2,300	SH		SOLE		2,300	0	0
MCGRATH RENTCORP	EQUITY	580589109	2,322,613	20,771	SH		SOLE		20,771	0	0
MEDTRONIC PLC	EQUITY	G5960L103	239,640	3,000	SH		SOLE		3,000	0	0
META PLATFORMS INC-CLASS A	EQUITY	30303M102	924,520	1,579	SH		SOLE		1,579	0	0
MICRON TECHNOLOGY INC	EQUITY	595112103	319,808	3,800	SH		SOLE		3,800	0	0
MICROSOFT CORP	EQUITY	594918104	885,150	2,100	SH		SOLE		2,100	0	0
MKS INSTRUMENTS INC	EQUITY	55306N104	231,746	2,220	SH		SOLE		2,220	0	0
MONEYLION INC	EQUITY	60938K304	1,057,923	12,300	SH		SOLE		12,300	0	0
N-ABLE INC	EQUITY	62878D100	144,770	15,500	SH		SOLE		15,500	0	0
NATIONAL FUEL GAS CO	EQUITY	636180101	1,517,000	25,000	SH		SOLE		25,000	0	0
NET LEASE OFFICE PROPERTY	EQUITY	64110Y108	3,501,856	112,203	SH		SOLE		112,203	0	0
NEW ERA HELIUM INC -29	WARRANT	64428N117	5,064	10,550	SH		SOLE		10,550	0	0
NORDSTROM INC	EQUITY	655664100	1,825,740	75,600	SH		SOLE		75,600	0	0
NXP SEMICONDUCTORS NV	EQUITY	N6596X109	1,039,250	5,000	SH		SOLE		5,000	0	0
OCULIS HOLDING AG -30	WARRANT	H5870P110	118,019	21,896	SH		SOLE		21,896	0	0
PACTIV EVERGREEN INC	EQUITY	69526K105	2,817,038	161,250	SH		SOLE		161,250	0	0
PARAMOUNT GLOBAL-CLASS A	EQUITY	92556H107	2,791,960	125,200	SH		SOLE		125,200	0	0
PARAMOUNT GLOBAL-CLASS B	EQUITY	92556H206	5,706,453	545,550	SH		SOLE		545,550	0	0
PATTERSON COS INC	EQUITY	703395103	2,245,065	72,750	SH		SOLE		72,750	0	0
PERRIGO CO PLC	EQUITY	G97822103	385,650	15,000	SH		SOLE		15,000	0	0
PFIZER INC	EQUITY	717081103	883,449	33,300	SH		SOLE		33,300	0	0
PLAYAGS INC	EQUITY	72814N104	4,835,267	419,364	SH		SOLE		419,364	0	0
PROCTER & GAMBLE CO/THE	EQUITY	742718109	469,420	2,800	SH		SOLE		2,800	0	0
PROFIRE ENERGY INC	EQUITY	74316X101	881,507	347,050	SH		SOLE		347,050	0	0
PROTO LABS INC	EQUITY	743713109	566,805	14,500	SH		SOLE		14,500	0	0
RETAIL OPPORTUNITY INVESTMEN	EQUITY	76131N101	3,007,620	173,250	SH		SOLE		173,250	0	0
REVANCE THERAPEUTICS INC	EQUITY	761330109	3,217,840	1,058,500	SH		SOLE		1,058,500	0	0
REVELYST INC	EQUITY	690045109	1,573,014	81,800	SH		SOLE		81,800	0	0
SANDY SPRING BANCORP INC	EQUITY	800363103	308,784	9,160	SH		SOLE		9,160	0	0
SERITAGE GROWTH PROP- A	EQUITY	81752R100	1,873,001	454,612	SH		SOLE		454,612	0	0
SHEPHERD AVE CAPITAL ACQUISI	EQUITY UNIT	G8089R126	2,036,064	203,200	SH		SOLE		203,200	0	0
SILICON MOTION TECHNOL-ADR	DEPOSITORY RECEI	82706C108	1,746,301	32,309	SH		SOLE		32,309	0	0
SINCLAIR INC	EQUITY	829242106	641,162	39,725	SH		SOLE		39,725	0	0
SIRIUS XM HOLDINGS INC	EQUITY	829933100	397,951	17,454	SH		SOLE		17,454	0	0
SMARTSHEET INC-CLASS A	EQUITY	83200N103	17,996,836	321,200	SH		SOLE		321,200	0	0
SOLARWINDS CORP	EQUITY	83417Q204	185,250	13,000	SH		SOLE		13,000	0	0
SONY GROUP CORP - SP ADR	DEPOSITORY RECEI	835699307	963,521	45,535	SH		SOLE		45,535	0	0
SOUTHWEST GAS HOLDINGS INC	EQUITY	844895102	1,272,780	18,000	SH		SOLE		18,000	0	0
SPARK I ACQUISITION CORP	EQUITY	G8316B100	269,192	25,300	SH		SOLE		25,300	0	0
SPARK I ACQUISITION CORP-28	WARRANT	G8316B118	1,269	12,650	SH		SOLE		12,650	0	0
SPECTRUM BRANDS HOLDINGS INC	EQUITY	84790A105	718,165	8,500	SH		SOLE		8,500	0	0
SPIRIT AEROSYSTEMS HOLD-CL A	EQUITY	848574109	12,079,895	354,457	SH		SOLE		354,457	0	0
SPORTSMAN'S WAREHOUSE HOLDIN	EQUITY	84920Y106	1,972,163	738,638	SH		SOLE		738,638	0	0
SPORTSMAP TECH ACQ -CW27	WARRANT	456948116	996	24,900	SH		SOLE		24,900	0	0
SPRING VALLEY ACQUISITION-AW	WARRANT	G83752116	3,372	64,850	SH		SOLE		64,850	0	0
SPRING VALLEY ACQUISIT-RIGHT	EQUITY RIGHT	G83752132	9,118	129,700	SH		SOLE		129,700	0	0
STAR HOLDINGS	EQUITY	85512G106	574,557	59,050	SH		SOLE		59,050	0	0
STARBUCKS CORP	EQUITY	855244109	1,259,250	13,800	SH		SOLE		13,800	0	0
STATE STREET CORP	EQUITY	857477103	304,265	3,100	SH		SOLE		3,100	0	0
STRATASYS LTD	EQUITY	M85548101	1,264,194	142,204	SH		SOLE		142,204	0	0
SUMMIT MATERIALS INC -CL A	EQUITY	86614U100	14,016,200	277,000	SH		SOLE		277,000	0	0
SUNCAR TECHNOLOGY GROUP -28	WARRANT	G85727116	15,168	47,400	SH		SOLE		47,400	0	0
SUNRISE COMMUNICAT-CL A	DEPOSITORY RECEI	867975104	310,176	7,200	SH		SOLE		7,200	0	0
SURMODICS INC	EQUITY	868873100	5,117,785	129,237	SH		SOLE		129,237	0	0
TAIWAN SEMICONDUCTOR-SP ADR	DEPOSITORY RECEI	874039100	296,235	1,500	SH		SOLE		1,500	0	0
TEGNA INC	EQUITY	87901J105	6,782,590	370,836	SH		SOLE		370,836	0	0
TELEFONICA SA-SPON ADR	DEPOSITORY RECEI	879382208	265,320	66,000	SH		SOLE		66,000	0	0
TELEPHONE AND DATA SYSTEMS	EQUITY	879433829	4,129,016	121,050	SH		SOLE		121,050	0	0
TELESAT CORP	EQUITY	879512309	1,654,045	100,611	SH		SOLE		100,611	0	0
TENCENT MUSIC ENTERTAINM-ADR	DEPOSITORY RECEI	88034P109	283,750	25,000	SH		SOLE		25,000	0	0
TENET HEALTHCARE CORP	EQUITY	88033G407	265,083	2,100	SH		SOLE		2,100	0	0
TERRITORIAL BANCORP INC	EQUITY	88145X108	503,440	51,741	SH		SOLE		51,741	0	0
TESLA INC	EQUITY	88160R101	363,456	900	SH		SOLE		900	0	0
TEVA PHARMACEUTICAL-SP ADR	DEPOSITORY RECEI	881624209	330,600	15,000	SH		SOLE		15,000	0	0
TEXAS INSTRUMENTS INC	EQUITY	882508104	600,032	3,200	SH		SOLE		3,200	0	0
TEXAS PACIFIC LAND CORP	EQUITY	88262P102	1,393,510	1,260	SH		SOLE		1,260	0	0
TEXTRON INC	EQUITY	883203101	206,523	2,700	SH		SOLE		2,700	0	0
THE CAMPBELL'S COMPANY	EQUITY	134429109	376,920	9,000	SH		SOLE		9,000	0	0
THE CIGNA GROUP	EQUITY	125523100	248,526	900	SH		SOLE		900	0	0
T-MOBILE US INC	EQUITY	872590104	2,538,395	11,500	SH		SOLE		11,500	0	0
TRAILBLAZER MERGER CORP-RTS	EQUITY RIGHT	89278D125	26,628	110,950	SH		SOLE		110,950	0	0
TRIUMPH GROUP INC	EQUITY	896818101	2,330,634	124,900	SH		SOLE		124,900	0	0
TTEC HOLDINGS INC	EQUITY	89854H102	979,038	196,200	SH		SOLE		196,200	0	0
TXNM ENERGY INC	EQUITY	69349H107	1,032,521	20,999	SH		SOLE		20,999	0	0
UNITED STATES STEEL CORP	EQUITY	912909108	12,463,793	366,690	SH		SOLE		366,690	0	0
UNITEDHEALTH GROUP INC	EQUITY	91324P102	252,930	500	SH		SOLE		500	0	0
UNIVERSAL DISPLAY CORP	EQUITY	91347P105	254,388	1,740	SH		SOLE		1,740	0	0
UNIVERSAL STAINLESS & ALLOY	EQUITY	913837100	1,019,295	23,150	SH		SOLE		23,150	0	0
US CELLULAR CORP	EQUITY	911684108	2,907,072	46,350	SH		SOLE		46,350	0	0
VILLAGE BANK AND TRUST FINAN	EQUITY	92705T200	229,658	2,950	SH		SOLE		2,950	0	0
VIMEO INC	EQUITY	92719V100	201,600	31,500	SH		SOLE		31,500	0	0
VODAFONE GROUP PLC-SP ADR	DEPOSITORY RECEI	92857W308	267,435	31,500	SH		SOLE		31,500	0	0
VOR BIOPHARMA INC	EQUITY	929033108	33,300	30,000	SH		SOLE		30,000	0	0
VULCAN MATERIALS CO	EQUITY	929160109	205,784	800	SH		SOLE		800	0	0
WALMART INC	EQUITY	931142103	225,875	2,500	SH		SOLE		2,500	0	0
WARNER BROS DISCOVERY INC	EQUITY	934423104	605,682	57,302	SH		SOLE		57,302	0	0
WELLS FARGO & COMPANY 7.500 PERP SR:L CVT	PREFERRED CONVER	949746804	298,578	250	SH		SOLE		250	0	0
WENDY'S CO/THE	EQUITY	95058W100	211,900	13,000	SH		SOLE		13,000	0	0
WESTWOOD HOLDINGS GROUP INC	EQUITY	961765104	159,610	11,000	SH		SOLE		11,000	0	0
WIDEOPENWEST INC	EQUITY	96758W101	624,727	125,953	SH		SOLE		125,953	0	0
WOLFSPEED INC	EQUITY	977852102	66,600	10,000	SH		SOLE		10,000	0	0
XEROX HOLDINGS CORP	EQUITY	98421M106	101,160	12,000	SH		SOLE		12,000	0	0
ZAPP ELECTRIC VEHICLES -28	WARRANT	G9889X115	333	43,850	SH		SOLE		43,850	0	0
ZUORA INC - CLASS A	EQUITY	98983V106	7,720,736	778,300	SH		SOLE		778,300	0	0