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
A T & T INC (NEW)	COM	00206R102	5,812	203,631	SH		SOLE		203,631	0	0
ACOR 1 3/4 6/15/21	CONVERTIBLE BOND	00484MAA4	167	200,000	PRN		SOLE		200,000	0	0
AKORN INC	COM	009728106	354	104,569	SH		SOLE		104,569	0	0
ALAMOS GOLD INC NEW COM CL A	COM	011532108	68	18,847	SH		SOLE		18,847	0	0
ALLERGAN PLC SHS	COM	G0177J108	239	1,790	SH		SOLE		1,790	0	0
ALTABA INC	COM	021346101	29,279	505,328	SH		SOLE		505,328	0	0
AMCI ACQUISITION CORP UNIT EX	UNITS	00165R200	3,881	390,100	SH		SOLE		390,100	0	0
AMD 2 1/8 9/1/26	CONVERTIBLE BOND	007903BD8	347	150,000	PRN		SOLE		150,000	0	0
AMERICAN MIDSTREAM PARTNERS CO	COM	02752P100	199	65,800	SH		SOLE		65,800	0	0
APPTIO INC CL A	COM	03835C108	13,157	346,613	SH		SOLE		346,613	0	0
ARRIS INTERNATIONAL PLC	COM	G0551A103	15,671	512,629	SH		SOLE		512,629	0	0
ASPEN INSURANCE HOLDINGS LTDSH	COM	G05384105	9,556	227,576	SH		SOLE		227,576	0	0
ATHENAHEALTH INC COM	COM	04685W103	13,820	104,749	SH		SOLE		104,749	0	0
AVISTA CORP COM	COM	05379B107	2,827	66,559	SH		SOLE		66,559	0	0
BANCROFT FUND LTD COM	MUTUAL FUNDS	059695106	1,135	60,941	SH		SOLE		60,941	0	0
BANK OF AMERICA	COM	060505104	2,889	117,229	SH		SOLE		117,229	0	0
BANK OF AMERICA CV PFD L 7.250	CONVERTIBLE PREF	060505682	220	175	SH		SOLE		175	0	0
BANK OF NEW YORK MELLON CORP	COM	064058100	894	19,000	SH		SOLE		19,000	0	0
BELMOND LTD CL A	COM	G1154H107	12,850	513,400	SH		SOLE		513,400	0	0
BOJANGLES INC COM	COM	097488100	180	11,200	SH		SOLE		11,200	0	0
CAESARS ENTMT CORP COM	COM	127686103	657	96,750	SH		SOLE		96,750	0	0
CBS CORP CLASS A	COM	124857103	458	10,450	SH		SOLE		10,450	0	0
CHIPOTLE MEXICAN GRILL INC CL	COM	169656105	2,807	6,500	SH		SOLE		6,500	0	0
CIGNA CORP NEW	COM	125523100	1,326	6,982	SH		SOLE		6,982	0	0
CITIGROUP INC	COM	172967424	443	8,500	SH		SOLE		8,500	0	0
CIVITAS SOLUTIONS INC COM	COM	17887R102	2,653	151,500	SH		SOLE		151,500	0	0
CLEAR CHANNEL OUTDOOR HLDGS CL	COM	18451C109	130	25,000	SH		SOLE		25,000	0	0
CLVS 2 1/2 9/15/21	CONVERTIBLE BOND	189464AB6	191	225,000	PRN		SOLE		225,000	0	0
CM SEVEN STAR ACQUISITION COSH	COM	G2345N102	2,403	237,900	SH		SOLE		237,900	0	0
CNH INDUSTRIAL NV	COM	N20944109	221	24,000	SH		SOLE		24,000	0	0
COASTAL FINANCIAL CORP/WA	COM	19046P209	1,218	80,000	SH		SOLE		80,000	0	0
COHEN & STEERS INC COM	COM	19247A100	343	10,000	SH		SOLE		10,000	0	0
COHU INC COM	COM	192576106	414	25,778	SH		SOLE		25,778	0	0
COMMUNITY HEALTH SYSTEMS-CVR	WARRANT AND RIGH	203668116	0	471,530	SH		SOLE		471,530	0	0
CONAGRA BRANDS INC	COM	205887102	256	12,000	SH		SOLE		12,000	0	0
CONNECTICUT WTR SVC INC COM	COM	207797101	1,110	16,600	SH		SOLE		16,600	0	0
CONVERGEONE HLDGS INC COM CL A	COM	212481105	1,379	111,400	SH		SOLE		111,400	0	0
CORCEPT THERAPEUTICS INC OC-CO	COM	218352102	195	14,600	SH		SOLE		14,600	0	0
DELL TECHNOLOGIES INC CL C	COM	24703L202	1,830	41,028	SH		SOLE		41,028	0	0
DISCOVERY INC-C	COM	25470F302	1,109	48,050	SH		SOLE		48,050	0	0
DISH NETWORK CORPORATION	COM	25470M109	217	8,700	SH		SOLE		8,700	0	0
DUN & BRADSTREET CORP	COM	26483E100	25,112	175,927	SH		SOLE		175,927	0	0
EATON CORP PLC SHS	COM	G29183103	542	7,900	SH		SOLE		7,900	0	0
EDTECHX HLDGS ACQUISITION COCO	COM	28138X103	912	94,000	SH		SOLE		94,000	0	0
ELECTRO SCIENTIFIC INDS INC CO	COM	285229100	4,275	142,706	SH		SOLE		142,706	0	0
ESSENDANT INC COM	COM	296689102	193	15,313	SH		SOLE		15,313	0	0
ESTERLINE TECHNOLOGIES CORP CO	COM	297425100	15,417	126,945	SH		SOLE		126,945	0	0
EXACT SCIENCES CORP COM	COM	30063P105	262	4,150	SH		SOLE		4,150	0	0
FALCON MINERALS CORP	COM	30607B109	667	78,514	SH		SOLE		78,514	0	0
FORUM MERGER II CORP UNIT EX 0	UNITS	34986F202	3,733	368,900	SH		SOLE		368,900	0	0
GABELLI CV SECURITIES FUND	MUTUAL FUNDS	36240B109	1,572	357,988	SH		SOLE		357,988	0	0
GABELLI DIV&INC TR COM	MUTUAL FUNDS	36242H104	10,690	584,174	SH		SOLE		584,174	0	0
GABELLI GLB SML & MD CP VAL CO	MUTUAL FUNDS	36249W104	771	78,828	SH		SOLE		78,828	0	0
GABELLI GLOBAL UTIL & INCOMECO	MUTUAL FUNDS	36242L105	5,770	358,370	SH		SOLE		358,370	0	0
GABELLI GO ANYWHERE TRUST	MUTUAL FUNDS	36250J109	1,539	103,497	SH		SOLE		103,497	0	0
GABELLI GOLD NAT RES & INCOM	MUTUAL FUNDS	36465A109	47	12,720	SH		SOLE		12,720	0	0
GABELLI MULTIMEDIA TRST INC	MUTUAL FUNDS	36239Q109	2,147	304,037	SH		SOLE		304,037	0	0
GAMCO INVESTORS INC COM	PRIVATE INVESTME	361438104	50,949	3,016,501	SH		SOLE		3,016,501	0	0
GAMCO NAT RESOURCE GOLD X	MUTUAL FUNDS	36465E101	58	11,708	SH		SOLE		11,708	0	0
GCI LIBERTY INC COM CLASS A	COM	36164V305	1,401	34,037	SH		SOLE		34,037	0	0
GCP APPLIED TECHNOLOGIES INCCO	COM	36164Y101	209	8,500	SH		SOLE		8,500	0	0
GDL FUND	MUTUAL FUNDS	361570104	15,310	1,669,541	SH		SOLE		1,669,541	0	0
GENERAL ELEC CO	COM	369604103	257	34,000	SH		SOLE		34,000	0	0
GENERAL ELECTRIC CO	COM	369604903	216	100	SH	Call	SOLE		0	0	0
GENWORTH FINL INC COM CL A	COM	37247D106	1,642	352,405	SH		SOLE		352,405	0	0
GORDON POINTE ACQUISITION COCO	COM	382788107	3,739	373,900	SH		SOLE		373,900	0	0
GORDON POINTE ACQUISITION COWT	WARRANT AND RIGH	382788115	87	223,900	SH		SOLE		223,900	0	0
GRIFOLS SA SP ADR REP B NVT	COM	398438408	5,109	278,271	SH		SOLE		278,271	0	0
GRUPO TELEVISA SA DE CV ADR (B	COM	40049J206	403	32,000	SH		SOLE		32,000	0	0
GYRODYNE LLC COM	COM	403829104	1,522	87,994	SH		SOLE		87,994	0	0
HC2 HLDGS INC COM	COM	404139107	98	37,100	SH		SOLE		37,100	0	0
HLX 4 1/8 9/15/23	CONVERTIBLE BOND	42330PAJ6	182	200,000	PRN		SOLE		200,000	0	0
HOMETOWN BANKSHARES CORP COM	COM	43787N108	420	35,436	SH		SOLE		35,436	0	0
ICAHN ENTERPRISES LP DEPOSITRY	COM	451100101	411	7,200	SH		SOLE		7,200	0	0
ICPT 3 1/4 7/1/23	CONVERTIBLE BOND	45845PAA6	185	200,000	PRN		SOLE		200,000	0	0
IMPERVA INC COM	COM	45321L100	22,261	399,730	SH		SOLE		399,730	0	0
INFRAREIT INC COM	COM	45685L100	1,997	95,000	SH		SOLE		95,000	0	0
INTEGRATED DEVICE TECH INC COM	COM	458118106	16,127	332,992	SH		SOLE		332,992	0	0
INTEL CORP 3.25 8/1/39	CONVERTIBLE BOND	458140AF7	401	175,000	PRN		SOLE		175,000	0	0
INTERACTIVE BROKERS	COM	45841N107	1,749	32,000	SH		SOLE		32,000	0	0
INTERNAP CORP COM PAR	COM	45885A409	42	10,000	SH		SOLE		10,000	0	0
INTERNATIONAL SPEEDWAY A	COM	460335201	1,823	41,560	SH		SOLE		41,560	0	0
INVESTMENT TECHNOLOGY GRP NECO	COM	46145F105	2,804	92,720	SH		SOLE		92,720	0	0
KKR & CO INC CL A	COM	48251W104	2,403	122,410	SH		SOLE		122,410	0	0
LENNAR B SHARES	COM	526057302	3,561	113,650	SH		SOLE		113,650	0	0
LF CAP ACQUISITION CORP CL A	COM	50200K108	3,315	339,000	SH		SOLE		339,000	0	0
LF CAP ACQUISITION CORP UNIT E	UNITS	50200K207	1,102	108,993	SH		SOLE		108,993	0	0
LF CAP ACQUISITION CORP WT EXP	WARRANT AND RIGH	50200K116	146	339,000	SH		SOLE		339,000	0	0
LIBERTY BRAVES GROUP C	COM	531229888	282	11,339	SH		SOLE		11,339	0	0
LIBERTY SIRIUS GROUP C	COM	531229607	22,499	608,400	SH		SOLE		608,400	0	0
LORAL SPACE & COMMUNICATNS ICO	COM	543881106	5,450	146,318	SH		SOLE		146,318	0	0
MB FINANCIAL INC NEW COM	COM	55264U108	1,351	34,100	SH		SOLE		34,100	0	0
MBT FINL CORP COM	COM	578877102	890	95,700	SH		SOLE		95,700	0	0
MEGALITH FINANCIAL ACQUISITION	COM	58518F109	3,982	410,500	SH		SOLE		410,500	0	0
MGM RESORTS INTERNATIONAL	COM	552953101	267	11,000	SH		SOLE		11,000	0	0
MINDBODY INC COM CL A	COM	60255W105	6,694	183,900	SH		SOLE		183,900	0	0
MODERN MEDIA ACQUISITION COM	COM	60765P103	3,926	384,939	SH		SOLE		384,939	0	0
MONEYGRAM INTERNATIONAL INC CO	COM	60935Y208	320	159,857	SH		SOLE		159,857	0	0
NASDAQ STOCK MARKET INC COM	COM	631103108	489	6,000	SH		SOLE		6,000	0	0
NATIONAL FUEL GAS CO N J COM	COM	636180101	368	7,200	SH		SOLE		7,200	0	0
NAVIGATORS GROUP INC COM	COM	638904102	3,679	52,947	SH		SOLE		52,947	0	0
NEBULA ACQUISITION CORP COM CL	COM	629076100	2,544	260,895	SH		SOLE		260,895	0	0
NEBULA ACQUISITION CORP WT EXP	WARRANT AND RIGH	629076118	97	86,965	SH		SOLE		86,965	0	0
NEWMONT MINING CORP HOLDING CO	COM	651639106	312	9,000	SH		SOLE		9,000	0	0
NUTRI SYS INC NEW COM	COM	67069D108	7,218	164,500	SH		SOLE		164,500	0	0
NXP SEMICONDUCTORS N V COM	COM	N6596X109	9,589	130,861	SH		SOLE		130,861	0	0
NXSTAGE MEDICAL INC COM	COM	67072V103	11,936	417,045	SH		SOLE		417,045	0	0
OPKO HEALTH INC COM	COM	68375N103	30	10,000	SH		SOLE		10,000	0	0
ORBOTECH LTD ORD	COM	M75253100	16,292	288,153	SH		SOLE		288,153	0	0
PACIFIC BIOSCIENCES CALIF INCO	COM	69404D108	3,619	489,050	SH		SOLE		489,050	0	0
PANDORA MEDIA INC COM	COM	698354107	1,675	207,100	SH		SOLE		207,100	0	0
PENSARE ACQUISITION CORP COM	COM	70957E105	1,838	181,453	SH		SOLE		181,453	0	0
PNC FINANCIAL CORP	COM	693475105	421	3,600	SH		SOLE		3,600	0	0
RDUS 3.000 09/01/24	CONVERTIBLE BOND	750469AA6	152	200,000	PRN		SOLE		200,000	0	0
RED HAT INC	COM	756577102	36,607	208,418	SH		SOLE		208,418	0	0
RENT A CTR INC NEW COM	COM	76009N100	3,122	192,840	SH		SOLE		192,840	0	0
RESOLUTE ENERGY CORP COM NEW	COM	76116A306	255	8,800	SH		SOLE		8,800	0	0
RYMAN HOSPITALITY PPTYS INC CO	COM	78377T107	540	8,100	SH		SOLE		8,100	0	0
SCRIPPS E W CO OHIO CL A	COM	811054402	260	16,500	SH		SOLE		16,500	0	0
SHIRE PLC ADR	COM	82481R106	45,423	260,994	SH		SOLE		260,994	0	0
SI FINL GROUP INC MD COM	COM	78425V104	2,970	233,326	SH		SOLE		233,326	0	0
SOCIAL CAP HEDOSOPHIA HLDGS CL	COM	G8250R103	1,091	109,122	SH		SOLE		109,122	0	0
SOCIAL CAPITAL HEDOSOPHIE HO	COM	G8250R111	2,262	221,146	SH		SOLE		221,146	0	0
SONY CORP-ADR (B:SNE US)	COM	835699307	927	19,200	SH		SOLE		19,200	0	0
SPARTON CORP COM	COM	847235108	3,512	193,085	SH		SOLE		193,085	0	0
SPWR 4 1/15/23	CONVERTIBLE BOND	867652AL3	418	525,000	PRN		SOLE		525,000	0	0
TAHOE RES INC COM	COM	873868103	1,033	283,029	SH		SOLE		283,029	0	0
TELEPHONE & DATA SYS	COM	879433829	664	20,400	SH		SOLE		20,400	0	0
TENZING ACQUISITION CORP	COM	G8708A124	1,959	194,500	SH		SOLE		194,500	0	0
TESARO INC COM	COM	881569107	19,238	259,100	SH		SOLE		259,100	0	0
TESLA MOTORS 1.250 03/1/21	CONVERTIBLE BOND	88160RAC5	447	400,000	PRN		SOLE		400,000	0	0
TEXAS INSTRUMENTS INC	COM	882508104	284	3,000	SH		SOLE		3,000	0	0
TEXAS PAC LD TR SUB CTF PROP I	COM	882610108	217	400	SH		SOLE		400	0	0
TEXTRON INC	COM	883203101	248	5,400	SH		SOLE		5,400	0	0
THE MEDICINES CO. 2.5 1/15/22	CONVERTIBLE BOND	584688AE5	215	250,000	PRN		SOLE		250,000	0	0
TKK SYMPHONY ACQUISITION CORUN	UNITS	G88950111	2,105	208,580	SH		SOLE		208,580	0	0
TKK SYMPHONY ACQUISTION COR	COM	G88950103	1,197	124,000	SH		SOLE		124,000	0	0
TRANSOCEAN LTD ZUG NAMEN AKT	COM	H8817H100	227	32,710	SH		SOLE		32,710	0	0
TRAVELPORT WORLDWIDE LTD SHS	COM	G9019D104	6,252	400,250	SH		SOLE		400,250	0	0
TRIBUNE MEDIA CO - A	COM	896047503	23,792	524,288	SH		SOLE		524,288	0	0
TRINITY MERGER CORP COM CL A	COM	89653L106	4,227	423,100	SH		SOLE		423,100	0	0
TRINITY MERGER CORP WT EXP 051	WARRANT AND RIGH	89653L114	169	423,100	SH		SOLE		423,100	0	0
TWENTY FIRST CENTY FOX B	COM	90130A200	37,895	793,123	SH		SOLE		793,123	0	0
TWO 6 1/4 1/15/22	CONVERTIBLE BOND	90187BAA9	490	500,000	PRN		SOLE		500,000	0	0
U S G CORP COM NEW	COM	903293405	17,804	417,342	SH		SOLE		417,342	0	0
UNITED TECHNOLOGIES CORP	COM	913017109	658	6,175	SH		SOLE		6,175	0	0
VECTOIQ ACQUISITION CORP COM	COM	92243N103	2,962	305,400	SH		SOLE		305,400	0	0
VECTOIQ ACQUISITION CORP UNIT	UNITS	92243N202	369	36,600	SH		SOLE		36,600	0	0
VECTOIQ ACQUISITION CORP WT EX	WARRANT AND RIGH	92243N111	121	242,600	SH		SOLE		242,600	0	0
VECTREN INC.	COM	92240G101	27,971	388,594	SH		SOLE		388,594	0	0
VEON LTD ADR	COM	91822M106	51	22,000	SH		SOLE		22,000	0	0
VERIZON COMMUNICATIONS	COM	92343V104	1,518	27,000	SH		SOLE		27,000	0	0
VIACOM INC NEW CL A	COM	92553P102	339	12,200	SH		SOLE		12,200	0	0
VULCAN MATLS CO COM	COM	929160109	237	2,400	SH		SOLE		2,400	0	0
WEATHERFORD INTERNATIONAL PLC	COM	G48833100	31	55,000	SH		SOLE		55,000	0	0
WELLS FARGO CV PFD L 7.500	CONVERTIBLE PREF	949746804	315	250	SH		SOLE		250	0	0
WELLS FARGO & CO NEW	COM	949746101	3,764	81,693	SH		SOLE		81,693	0	0
WRIGHT MED GROUP N V CVR	WARRANT AND RIGH	N96617126	0	23,569	SH		SOLE		23,569	0	0
XEROX CORP	COM	984121608	1,111	56,200	SH		SOLE		56,200	0	0