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
58.COM INC-ADR	COM	31680Q104	3,878	71,900	SH		SOLE		71,900	0	0
ABBVIE INC COM	COM	00287Y109	253	2,577	SH		SOLE		2,577	0	0
ACACIA COMMUNICATIONS INC COM	COM	00401C108	6,784	100,962	SH		SOLE		100,962	0	0
ADESTO TECHNOLOGIES CORP COM	COM	00687D101	4,314	344,052	SH		SOLE		344,052	0	0
ADVANCED DISP SVCS INC DEL COM	COM	00790X101	11,423	378,607	SH		SOLE		378,607	0	0
AGBA ACQUISITION LTD RT	WARRANT AND RIGH	G0120M125	14	87,800	SH		SOLE		87,800	0	0
AGBA ACQUISITION LTD WT EXP 05	WARRANT AND RIGH	G0120M117	25	87,800	SH		SOLE		87,800	0	0
ALUSSA ENERGY ACQ CO	COM	G0232J127	2,525	252,200	SH		SOLE		252,200	0	0
ALUSSA ENERGY ACQ CORP	COM	G0232J101	1,544	156,800	SH		SOLE		156,800	0	0
AMCI ACQUISITION CORP CLASS A	COM	00165R101	354	34,680	SH		SOLE		34,680	0	0
AMCI ACQUISITION CORP WT EXP 0	WARRANT AND RIGH	00165R119	134	243,300	SH		SOLE		243,300	0	0
ANDINA ACQUISITION CORP III RT	WARRANT AND RIGH	G04415132	61	243,600	SH		SOLE		243,600	0	0
ANDINA ACQUISITION CORP III SH	COM	G04415108	2,499	243,600	SH		SOLE		243,600	0	0
ANDINA ACQUISITION CORP III WT	WARRANT AND RIGH	G04415124	105	243,600	SH		SOLE		243,600	0	0
APEX TECHNOLOGY ACQUISITN	UNITS	03768F201	1,030	89,711	SH		SOLE		89,711	0	0
APEX TECHNOLOGY ACQUISITN COCO	COM	03768F102	1,849	180,600	SH		SOLE		180,600	0	0
APEX TECHNOLOGY ACQUISITN COWT	WARRANT AND RIGH	03768F110	68	39,750	SH		SOLE		39,750	0	0
API GROUP CORP	COM	00187Y100	131	10,805	SH		SOLE		10,805	0	0
ARLO TECHNOLOGIES INC COM	COM	04206A101	26	10,000	SH		SOLE		10,000	0	0
AVANTOR INC SR A COV PFD	CONVERTIBLE PREF	05352A209	375	6,500	SH		SOLE		6,500	0	0
AVID TECHNOLOGY INC	COM	05367P100	73	10,000	SH		SOLE		10,000	0	0
BANCROFT FUND LTD COM	MUTUAL FUNDS	059695106	1,510	63,300	SH		SOLE		63,300	0	0
BANK OF AMERICA CV PFD L 7.250	CONVERTIBLE PREF	060505682	270	200	SH		SOLE		200	0	0
BANK OF NEW YORK MELLON CORP	COM	064058100	734	19,000	SH		SOLE		19,000	0	0
BAUSCH HEALTH COMPANIES INC CO	COM	071734107	375	20,500	SH		SOLE		20,500	0	0
BECTON DICKINSON & CO COM	COM	075887109	227	950	SH		SOLE		950	0	0
BIO RAD LABS INC CL A	COM	090572207	226	500	SH		SOLE		500	0	0
BITAUTO HLDGS LTD SPONSORED AD	COM	091727107	1,344	84,800	SH		SOLE		84,800	0	0
BRISTOL MYERS SQUIBB CO CONTNG	WARRANT AND RIGH	110122157	1,369	382,329	SH		SOLE		382,329	0	0
BRUNSWICK CORP	COM	117043109	282	4,400	SH		SOLE		4,400	0	0
CAESARS ENTMT CORP COM	COM	127686103	22,501	1,855,021	SH		SOLE		1,855,021	0	0
CENTRAL EUROPN MEDIA ENTRPRICO	COM	G20045202	1,629	460,126	SH		SOLE		460,126	0	0
CHENIERE ENERGY, INC. 4.250 0	CONVERTIBLE BOND	16411RAG4	159	250,000	PRN		SOLE		250,000	0	0
CHURCHILL CAPITAL CORP III	COM	17144C203	627	55,400	SH		SOLE		55,400	0	0
CIGNA CORP NEW	COM	125523100	244	1,300	SH		SOLE		1,300	0	0
CIIG MERGER CORP UNIT 1 CL A &	COM	12559C202	2,709	264,300	SH		SOLE		264,300	0	0
CINCINNATI BELL INC NEW COM NE	COM	171871502	1,224	82,400	SH		SOLE		82,400	0	0
CINCINNATI BELL PFD CVT 6.75	CONVERTIBLE PREF	171871403	3,018	62,973	SH		SOLE		62,973	0	0
CITIC CAPITAL ACQ	COM	G21513125	3,213	319,700	SH		SOLE		319,700	0	0
CITIGROUP INC	COM	172967424	358	7,000	SH		SOLE		7,000	0	0
CLEAR CHANNEL OUTDOOR HLDG	COM	18453H106	94	90,000	SH		SOLE		90,000	0	0
CNH INDUSTRIAL NV	COM	N20944109	213	30,250	SH		SOLE		30,250	0	0
COASTAL FINANCIAL CORP/WA	COM	19046P209	694	47,800	SH		SOLE		47,800	0	0
COLL 2 5/8 2/15/26	CONVERTIBLE BOND	19459JAA2	180	200,000	PRN		SOLE		200,000	0	0
CORCEPT THERAPEUTICS INC OC-CO	COM	218352102	246	14,600	SH		SOLE		14,600	0	0
CRAFT BREW ALLIANCE INC COM	COM	224122101	3,453	224,336	SH		SOLE		224,336	0	0
CVS HEALTH CORP	COM	126650100	227	3,500	SH		SOLE		3,500	0	0
DELPHI TECHNOLOGIES PLC SHS	COM	G2709G107	4,206	295,966	SH		SOLE		295,966	0	0
DISCOVERY INC-C	COM	25470F302	865	44,908	SH		SOLE		44,908	0	0
DISH NETWORK CORPORATION	COM	25470M109	311	9,000	SH		SOLE		9,000	0	0
DISNEY WALT PRODTNS	COM	254687106	268	2,400	SH		SOLE		2,400	0	0
E TRADE FINANCIAL CORP COM NEW	COM	269246401	7,248	145,750	SH		SOLE		145,750	0	0
EL PASO ELEC CO COM NEW	COM	283677854	28,541	425,991	SH		SOLE		425,991	0	0
ENERGIZER HLDGS INC NEW	COM	29272W109	499	10,500	SH		SOLE		10,500	0	0
EVOLENT HEALTH INC CL A	COM	30050B101	130	18,300	SH		SOLE		18,300	0	0
FACEBOOK INC CL A	COM	30303M102	238	1,050	SH		SOLE		1,050	0	0
FALCON MINERALS CORP	COM	30607B109	329	102,714	SH		SOLE		102,714	0	0
FERRO CORP	COM	315405100	722	60,434	SH		SOLE		60,434	0	0
FINSERV ACQUISITION CORP	COM	318085206	1,956	186,300	SH		SOLE		186,300	0	0
FITBIT INC CL A	COM	33812L102	7,313	1,132,087	SH		SOLE		1,132,087	0	0
FLXN 3 3/8 5/1/24	CONVERTIBLE BOND	33938JAB2	171	200,000	PRN		SOLE		200,000	0	0
FLYING EAGLE ACQ COR	COM	34407Y202	1,340	115,000	SH		SOLE		115,000	0	0
FLYING EAGLE ACQUISITION CORCO	COM	34407Y103	865	78,800	SH		SOLE		78,800	0	0
FOLEY TRASIMENE ACQUISTN CORUN	UNITS	34431F203	1,133	106,200	SH		SOLE		106,200	0	0
FORESCOUT TECHNOLOGIES INC COM	COM	34553D101	4,290	202,348	SH		SOLE		202,348	0	0
FORUM MERGER II CORP WT EXP 09	WARRANT AND RIGH	34986F111	250	53,175	SH		SOLE		53,175	0	0
FOX CORP CL B	COM	35137L204	1,507	56,163	SH		SOLE		56,163	0	0
FRONT YD RESIDENTIAL CORP COM	COM	35904G107	610	70,112	SH		SOLE		70,112	0	0
FUSION ACQUISITION CORP	COM	36118H204	2,155	212,151	SH		SOLE		212,151	0	0
GABELLI CV SECURITIES FUND	MUTUAL FUNDS	36240B109	1,833	357,988	SH		SOLE		357,988	0	0
GABELLI DIV&INC TR COM	MUTUAL FUNDS	36242H104	11,307	642,465	SH		SOLE		642,465	0	0
GABELLI GLB SML & MD CP VAL CO	MUTUAL FUNDS	36249W104	734	82,711	SH		SOLE		82,711	0	0
GABELLI GLOBAL UTIL & INCOMECO	MUTUAL FUNDS	36242L105	6,165	389,449	SH		SOLE		389,449	0	0
GABELLI GO ANYWHERE TRUST	MUTUAL FUNDS	36250J109	1,078	111,487	SH		SOLE		111,487	0	0
GABELLI MULTIMEDIA TRST INC	MUTUAL FUNDS	36239Q109	2,095	322,246	SH		SOLE		322,246	0	0
GAIN CAP HLDGS INC COM	COM	36268W100	2,675	444,300	SH		SOLE		444,300	0	0
GAMCO INVESTORS INC COM	COM	361438104	39,022	2,931,791	SH		SOLE		2,931,791	0	0
GAMCO NAT RESOURCE GOLD X	MUTUAL FUNDS	36465E101	64	13,205	SH		SOLE		13,205	0	0
GCI LIBERTY INC COM CLASS A	COM	36164V305	652	9,164	SH		SOLE		9,164	0	0
GCP APPLIED TECHNOLOGIES INCCO	COM	36164Y101	286	15,400	SH		SOLE		15,400	0	0
GDL FUND	MUTUAL FUNDS	361570104	14,334	1,741,664	SH		SOLE		1,741,664	0	0
GENERAL ELEC CO	COM	369604103	154	22,500	SH		SOLE		22,500	0	0
GENWORTH FINL INC COM CL A	COM	37247D106	991	429,019	SH		SOLE		429,019	0	0
GIGCAPITAL2 INC COM	COM	375036100	2,063	203,500	SH		SOLE		203,500	0	0
GIGCAPITAL2 INC RT	WARRANT AND RIGH	375036126	55	203,500	SH		SOLE		203,500	0	0
GIGCAPITAL2 INC WT EXP 022826	WARRANT AND RIGH	375036118	102	203,500	SH		SOLE		203,500	0	0
GILAT SATELLITE NETWORKS LTDSH	COM	M51474118	1,743	273,653	SH		SOLE		273,653	0	0
GLORY STAR NEW MEDIA GROUP H	WARRANT AND RIGH	G39973113	6	157,880	SH		SOLE		157,880	0	0
GREENROSE ACQ CORP	COM	395392202	1,434	143,300	SH		SOLE		143,300	0	0
GRIFOLS SA SP ADR REP B NVT	COM	398438408	5,453	298,971	SH		SOLE		298,971	0	0
GRUBHUB INC COM	COM	400110102	380	5,400	SH		SOLE		5,400	0	0
GRUPO TELEVISA SA DE CV ADR (B	COM	40049J206	186	35,500	SH		SOLE		35,500	0	0
GS ACQUISITION HOLDINGS CORP	COM	36258Q204	5,544	527,500	SH		SOLE		527,500	0	0
GYRODYNE LLC COM	COM	403829104	1,412	87,994	SH		SOLE		87,994	0	0
HCA HEALTHCARE INC	COM	40412C101	243	2,500	SH		SOLE		2,500	0	0
HEALTHCARE MERGER CORP	COM	42227L201	2,297	222,600	SH		SOLE		222,600	0	0
HEALTHCARE MERGER CORP A	COM	42227L102	2,544	253,900	SH		SOLE		253,900	0	0
HEXCEL CORP NEW COM	COM	428291108	804	17,778	SH		SOLE		17,778	0	0
HLX 4 1/8 9/15/23	CONVERTIBLE BOND	42330PAJ6	175	200,000	PRN		SOLE		200,000	0	0
ICAHN ENTERPRISES LP DEPOSITRY	COM	451100101	349	7,200	SH		SOLE		7,200	0	0
ICPT 2.000 05/15/26	CONVERTIBLE BOND	45845PAB4	252	350,000	PRN		SOLE		350,000	0	0
ICPT 3 1/4 7/1/23	CONVERTIBLE BOND	45845PAA6	151	200,000	PRN		SOLE		200,000	0	0
INFN 2 1/8 9/1/24	CONVERTIBLE BOND	45667GAC7	299	350,000	PRN		SOLE		350,000	0	0
INTERACTIVE BROKERS	COM	45841N107	1,337	32,000	SH		SOLE		32,000	0	0
INTERNATIONAL GAME TECH PLC SH	COM	G4863A108	134	15,000	SH		SOLE		15,000	0	0
INTERPRIVATE ACQ COR	COM	46064A202	3,040	299,200	SH		SOLE		299,200	0	0
JUNIPER INDL HLDGS INC UNIT EX	UNITS	48205G205	1,520	147,600	SH		SOLE		147,600	0	0
JWS/U ACQUISITION CORP	COM	G50744120	1,510	144,800	SH		SOLE		144,800	0	0
KKR & CO INC CL A	COM	48251W104	3,533	114,410	SH		SOLE		114,410	0	0
LEGG MASON INC COM	COM	524901105	13,952	280,451	SH		SOLE		280,451	0	0
LENNAR B SHARES	COM	526057302	6,592	143,014	SH		SOLE		143,014	0	0
LF CAP ACQUISITION CORP CL A	COM	50200K108	3,621	338,393	SH		SOLE		338,393	0	0
LF CAP ACQUISITION CORP WT EXP	WARRANT AND RIGH	50200K116	305	338,393	SH		SOLE		338,393	0	0
LIBERTY SIRIUS GROUP C	COM	531229607	17,784	516,225	SH		SOLE		516,225	0	0
LION GROUP HOLDING LTD ADS	COM	53620U102	50	16,400	SH		SOLE		16,400	0	0
LION GROUP HOLDING LTD WT EXP	WARRANT AND RIGH	53620U110	24	153,900	SH		SOLE		153,900	0	0
LIV CAP ACQUISITION CORP UNIT	UNITS	G5510C124	1,072	104,600	SH		SOLE		104,600	0	0
LOGMEIN INC COM	COM	54142L109	14,718	173,619	SH		SOLE		173,619	0	0
LORAL SPACE & COMMUNICATNS ICO	COM	543881106	2,186	111,998	SH		SOLE		111,998	0	0
LUV 1 1/4 5/1/25	CONVERTIBLE BOND	844741BG2	270	225,000	PRN		SOLE		225,000	0	0
MACQUARIE INFRASTRUCTURE COMPA	COM	55608B105	666	21,700	SH		SOLE		21,700	0	0
MANNING & NAPIER INC	COM	56382Q102	34	12,000	SH		SOLE		12,000	0	0
MEET GROUP INC COM	COM	58513U101	3,396	544,298	SH		SOLE		544,298	0	0
MEGALITH FINANCIAL ACQUISITION	COM	58518F109	2,303	210,400	SH		SOLE		210,400	0	0
MIC 2 10/1/23	CONVERTIBLE BOND	55608BAB1	284	325,000	PRN		SOLE		325,000	0	0
MONOCLE ACQUISITION CORP COM	COM	609754106	1,808	176,000	SH		SOLE		176,000	0	0
MONOCLE ACQUISITION CORP WT EX	WARRANT AND RIGH	609754114	66	102,000	SH		SOLE		102,000	0	0
MSC INDL DIRECT INC CL A	COM	553530106	655	9,000	SH		SOLE		9,000	0	0
MSG NETWORK INC CL A	COM	553573106	109	11,000	SH		SOLE		11,000	0	0
NASDAQ STOCK MARKET INC COM	COM	631103108	657	5,500	SH		SOLE		5,500	0	0
NATIONAL FUEL GAS CO N J COM	COM	636180101	281	6,700	SH		SOLE		6,700	0	0
NAVISTAR INTL CORP COM	COM	63934E108	1,730	61,349	SH		SOLE		61,349	0	0
NEE 4.872 9/1/22 CV PFD	CONVERTIBLE PREF	65339F796	341	7,000	SH		SOLE		7,000	0	0
NEW PROVIDENCE ACQ C	COM	64822P205	3,486	330,465	SH		SOLE		330,465	0	0
NEWMONT CORP	COM	651639106	593	9,600	SH		SOLE		9,600	0	0
OIS 1 1/2 2/15/23	CONVERTIBLE BOND	678026AH8	103	200,000	PRN		SOLE		200,000	0	0
OPKO HEALTH INC COM	COM	68375N103	34	10,000	SH		SOLE		10,000	0	0
OPTION CARE HEALTH INC	COM	68404L201	1,565	112,728	SH		SOLE		112,728	0	0
PACIFIC BIOSCIENCES CALIF INCO	COM	69404D108	2,532	733,892	SH		SOLE		733,892	0	0
PERRIGO COMPANY	COM	G97822103	249	4,500	SH		SOLE		4,500	0	0
PIVOTAL INVT CORP II COM CL A	COM	72582K100	1,673	164,800	SH		SOLE		164,800	0	0
PIVOTAL INVT CORP II UNIT EX 0	UNITS	72582K209	409	39,700	SH		SOLE		39,700	0	0
PIVOTAL INVT CORP II WT EXP 06	WARRANT AND RIGH	72582K118	43	54,932	SH		SOLE		54,932	0	0
PNC FINANCIAL CORP	COM	693475105	379	3,600	SH		SOLE		3,600	0	0
PORTOLA PHARMACEUTICALS INC CO	COM	737010108	9,388	521,822	SH		SOLE		521,822	0	0
PROSHARES TRUST ULTRASHORT SP5	ETF - EQUITY	74347B383	243	12,500	SH		SOLE		12,500	0	0
QIAGEN NV SHS NEW	COM	N72482123	411	9,600	SH		SOLE		9,600	0	0
RDUS 3.000 09/01/24	CONVERTIBLE BOND	750469AA6	297	400,000	PRN		SOLE		400,000	0	0
RTI BIOLOGICS INC COM	COM	74975N105	891	280,131	SH		SOLE		280,131	0	0
SCRIPPS E W CO OHIO CL A	COM	811054402	126	14,400	SH		SOLE		14,400	0	0
SOCIAL CAP HDOSPHIA HLDG CO UN	UNITS	G8250T117	1,869	148,800	SH		SOLE		148,800	0	0
SOCIAL CAP HEDSPIA HLDG CO IUN	UNITS	G8251K123	2,137	180,000	SH		SOLE		180,000	0	0
SONY CORP-ADR (B:SNE US)	COM	835699307	1,279	18,500	SH		SOLE		18,500	0	0
SPWR 4 1/15/23	CONVERTIBLE BOND	867652AL3	502	625,000	PRN		SOLE		625,000	0	0
TAUBMAN CTRS INC COM	COM	876664103	1,364	36,113	SH		SOLE		36,113	0	0
TBPH 3 1/4 11/1/23	CONVERTIBLE BOND	88339KAA0	583	600,000	PRN		SOLE		600,000	0	0
TD AMERITRADE HLDG CORP COM	COM	87236Y108	3,889	106,904	SH		SOLE		106,904	0	0
TECH DATA CORP COM	COM	878237106	21,764	150,197	SH		SOLE		150,197	0	0
TELEPHONE & DATA SYS	COM	879433829	360	18,100	SH		SOLE		18,100	0	0
TENZING ACQUISITION CORP ORD S	COM	G8708A116	1,288	119,800	SH		SOLE		119,800	0	0
TENZING ACQUISITION CORP WT EX	WARRANT AND RIGH	G8708A108	91	194,500	SH		SOLE		194,500	0	0
TERRAFORM PWR INC COM CL A	COM	88104R209	1,139	61,757	SH		SOLE		61,757	0	0
TEXAS INSTRUMENTS INC	COM	882508104	419	3,300	SH		SOLE		3,300	0	0
TEXAS PAC LD TR SUB CTF PROP I	COM	882610108	238	400	SH		SOLE		400	0	0
TEXTRON INC	COM	883203101	296	9,000	SH		SOLE		9,000	0	0
TIFFANY & CO NEW COM	COM	886547108	11,813	96,873	SH		SOLE		96,873	0	0
TREBIA ACQUISITION CORP	COM	G9027T125	1,381	132,122	SH		SOLE		132,122	0	0
TRINE ACQUISITION CORP COM CL	COM	89628U108	1,035	99,000	SH		SOLE		99,000	0	0
TRINE ACQUISITION CORP WT EXP	WARRANT AND RIGH	89628U116	77	49,500	SH		SOLE		49,500	0	0
TWO 6 1/4 1/15/22	CONVERTIBLE BOND	90187BAA9	344	350,000	PRN		SOLE		350,000	0	0
TWTR 1/4 6/15/24	CONVERTIBLE BOND	90184LAF9	189	200,000	PRN		SOLE		200,000	0	0
T-MOBILE US INC	COM	872590104	1,198	11,500	SH		SOLE		11,500	0	0
T-MOBILE US INC RT	WARRANT AND RIGH	872590112	2	11,000	SH		SOLE		11,000	0	0
UNION ACQUISITION CORP II SHS	COM	G9402Q100	2,937	293,700	SH		SOLE		293,700	0	0
UNION ACQUISITION CORP II WT E	WARRANT AND RIGH	G9402Q126	103	293,700	SH		SOLE		293,700	0	0
VECO 2.7 1/15/23	CONVERTIBLE BOND	922417AD2	185	200,000	PRN		SOLE		200,000	0	0
VEON LTD ADR	COM	91822M106	76	42,000	SH		SOLE		42,000	0	0
VERIZON COMMUNICATIONS	COM	92343V104	1,489	27,000	SH		SOLE		27,000	0	0
VIACOMCBS INC CL A	COM	92556H107	318	12,435	SH		SOLE		12,435	0	0
VULCAN MATLS CO COM	COM	929160109	278	2,400	SH		SOLE		2,400	0	0
WELLS FARGO CV PFD L 7.500	CONVERTIBLE PREF	949746804	329	250	SH		SOLE		250	0	0
WILLIS TOWERS WATSON PUB LTD S	COM	G96629103	1,910	9,700	SH		SOLE		9,700	0	0
WRIGHT MEDICAL GROUP	COM	N96617118	14,098	474,368	SH		SOLE		474,368	0	0
YATRA ONLINE INC ORD SHS	COM	G98338109	267	392,544	SH		SOLE		392,544	0	0
YUNHONG INTL UNIT EX	UNITS	G98882114	1,361	135,400	SH		SOLE		135,400	0	0