# EDGAR Filing Document

**Accession Number:** 0001584639
**File Stem:** 0001420506-26-000343
**Filing Date:** 2026-2
**Character Count:** 23711
**Document Hash:** fe1f0765cb0441b33eb1a4b1f810ea01
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001420506-26-000343.hdr.sgml**: 20260213

**ACCESSION NUMBER**: 0001420506-26-000343

**CONFORMED SUBMISSION TYPE**: 13F-HR

**PUBLIC DOCUMENT COUNT**: 2

**CONFORMED PERIOD OF REPORT**: 20251231

**FILED AS OF DATE**: 20260213

**DATE AS OF CHANGE**: 20260213

**EFFECTIVENESS DATE**: 20260213

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Yakira Capital Management, Inc.
- **CENTRAL INDEX KEY:** 0001584639

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 13F-HR
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 028-15952
- **FILM NUMBER:** 26629708

**BUSINESS ADDRESS:**
- **STREET 1:** 1555 POST ROAD EAST
- **STREET 2:** SUITE 202
- **CITY:** WESTPORT
- **STATE:** CT
- **ZIP:** 06880
- **BUSINESS PHONE:** (203) 341-0606

**MAIL ADDRESS:**
- **STREET 1:** 1555 POST ROAD EAST
- **STREET 2:** SUITE 202
- **CITY:** WESTPORT
- **STATE:** CT
- **ZIP:** 06880

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** BK Management I, Inc.
- **DATE OF NAME CHANGE:** 20130819

### FORM 13F COVER PAGE

**Report for the Calendar Year or Quarter Ended:** 12-31-2025

**Check here if Amendment** [ ] **Amendment Number:** 

**This Amendment (Check only one.):** [ ] is a restatement.

[ ] adds new holdings entries.

**Institutional Investment Manager Filing this Report:**

**Name:** Yakira Capital Management Inc.<br>**Address:** 1555 Post Road East<br>Suite 202<br>Westport, CT 06880

**Form 13F File Number:** 028-15952

**CRD Number (if applicable):** 000159398

**SEC File Number (if applicable):** 801-74073

The institutional investment manager filing this report and the person by whom it is signed hereby represent that the person signing the report is authorized to submit it, that all information contained herein is true, correct and complete, and that it is understood that all required items, statements, schedules, lists, and tables, are considered integral parts of this form.

**Person Signing this Report on Behalf of Reporting Manager:**

**Name:** Nicholas Sabatini<br>**Title:** CFO  CCO<br>**Phone:** (203) 341-0702

**Signature, Place, and Date of Signing:**

Nicholas Sabatini CFO  CCO  Westport, CT  02-13-2026<br>[Signature]  [City, State]  [Date]

**Report Type (Check only one.):**

[x] **13F HOLDINGS REPORT.** (Check here if all holdings of this reporting manager are reported in this report.)

[ ] **13F NOTICE.** (Check here if no holdings are reported in this report, and all holdings are reported by other reporting manager(s).)

[ ] **13F COMBINATION REPORT.** (Check here if a portion of the holdings for this reporting manager are reported in this report and a portion are reported by other reporting manager(s).)

### Form 13F Summary Page

**Report Summary:**

**Number of Other Included Managers:** 0

**Form 13F Information Table Entry Total:** 186

**Form 13F Information Table Value Total:** $297281476

      (round to nearest dollar)

**List of Other Included Managers:**

Provide a numbered list of the name(s) and Form 13F file number(s) of all institutional investment managers with respect to which this report is filed, other than the manager filing this report.

[If there are no entries in this list, state “NONE” and omit the column headings and list entries.]

**NONE**

### FORM 13F INFORMATION TABLE

---

|  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| NAME OF ISSUER | TITLE OF CLASS | CUSIP | FIGI | VALUE (x$1000) | SHRS OR PRN AMT | SH/PRN | PUT/CALL | INVESTMENT DISCRETION | OTHER MANAGER | VOTING AUTHORITY | VOTING AUTHORITY | VOTING AUTHORITY |
| NAME OF ISSUER | TITLE OF CLASS | CUSIP | FIGI | VALUE (x$1000) | SHRS OR PRN AMT | SH/PRN | PUT/CALL | INVESTMENT DISCRETION | OTHER MANAGER | SOLE | SHARED | NONE |
| 1RT ACQUISITION CORP. | UNIT 06/26/2030 | G6757R121 |  | 260001 | 25000 | SH |  | SOLE |  | 25000 | 0 | 0 |
| AA MISSION ACQUISITION CORP | UNIT 07/23/2032 | G1000S117 |  | 201701 | 20000 | SH |  | SOLE |  | 20000 | 0 | 0 |
| ABOVE FOOD INGREDIENTS INC | *W EXP 06/28/202 | 00373V118 |  | 15298 | 43710 | SH |  | SOLE |  | 43710 | 0 | 0 |
| ABRDN ASIA PACIFIC INCOME FU | COM NEW | 003009867 |  | 285861 | 18635 | SH |  | SOLE |  | 18635 | 0 | 0 |
| AFFINITY BANCSHARES INC | COM | 00832E103 |  | 1428847 | 69802 | SH |  | SOLE |  | 69802 | 0 | 0 |
| AI INFRASTRUCTURE ACQUISI | UNIT 99/99/9999 | G01336125 |  | 661700 | 65000 | SH |  | SOLE |  | 65000 | 0 | 0 |
| AIR LEASE CORP | CL A | 00912X302 |  | 1581665 | 24625 | SH |  | SOLE |  | 24625 | 0 | 0 |
| ALCHEMY INVTS ACQUISITN CORP | *W EXP 11/30/202 | G0232F133 |  | 5250 | 24999 | SH |  | SOLE |  | 24999 | 0 | 0 |
| ALLIANCE ENTERTAINMENT HOLDI | *W EXP 02/10/202 | 01861F110 |  | 25631 | 30164 | SH |  | SOLE |  | 30164 | 0 | 0 |
| ALPS GROUP INC | ORD SHS | G0231P108 |  | 15212 | 17498 | SH |  | SOLE |  | 17498 | 0 | 0 |
| APARTMENT INVT  MGMT CO | CL A | 03748R747 |  | 1390162 | 234034 | SH |  | SOLE |  | 234034 | 0 | 0 |
| ASTRIA THERAPEUTICS INC | COM | 04635X102 |  | 2043036 | 156076 | SH |  | SOLE |  | 156076 | 0 | 0 |
| AUSTRALIAN OILSEEDS HLDGS LT | SHS | G07041109 |  | 29924 | 58105 | SH |  | SOLE |  | 58105 | 0 | 0 |
| AUSTRALIAN OILSEEDS HLDGS LT | *W EXP 03/22/202 | G07041117 |  | 4080 | 259897 | SH |  | SOLE |  | 259897 | 0 | 0 |
| AVADEL PHARMACEUTICALS PLC | COM SHS | G29687103 |  | 5714953 | 265195 | SH |  | SOLE |  | 265195 | 0 | 0 |
| AVIDITY BIOSCIENCES INC | COM | 05370A108 |  | 5839356 | 80956 | SH |  | SOLE |  | 80956 | 0 | 0 |
| BANKFINANCIAL CORP | COM | 06643P104 |  | 4430868 | 369239 | SH |  | SOLE |  | 369239 | 0 | 0 |
| BATTALION OIL CORP | COM | 07134L107 |  | 53238 | 47113 | SH |  | SOLE |  | 47113 | 0 | 0 |
| BIG TREE CLOUD HLDGS LTD | *W EXP 06/07/202 | G1263B116 |  | 2934 | 137134 | SH |  | SOLE |  | 137134 | 0 | 0 |
| BIONTECH SE | SPONSORED ADS | 09075V102 |  | 346528 | 3640 | SH |  | SOLE |  | 3640 | 0 | 0 |
| BITCOIN DEPOT INC | *W EXP 06/30/202 | 09174P113 |  | 7835 | 69768 | SH |  | SOLE |  | 69768 | 0 | 0 |
| BLACK HAWK ACQUISITION CORP | USD CL A SHS | G1148A101 |  | 1012320 | 89984 | SH |  | SOLE |  | 89984 | 0 | 0 |
| BLACK HAWK ACQUISITION CORP | RIGHT 06/20/2025 | G1148A119 |  | 23394 | 17996 | SH |  | SOLE |  | 17996 | 0 | 0 |
| BLACKROCK CORPOR HI YLD FD I | COM | 09255P107 |  | 7985908 | 897293 | SH |  | SOLE |  | 897293 | 0 | 0 |
| BLACKROCK INVT QUALITY MUN T | COM | 09247D105 |  | 770818 | 68823 | SH |  | SOLE |  | 68823 | 0 | 0 |
| BLACKROCK MULTI SECTOR INC T | COM | 09258A107 |  | 3976861 | 304507 | SH |  | SOLE |  | 304507 | 0 | 0 |
| BLACKROCK MUNIYIELD PA QLTY | COM | 09255G107 |  | 217368 | 19618 | SH |  | SOLE |  | 19618 | 0 | 0 |
| BLAIZE HLDGS INC | *W EXP 01/13/203 | 092915115 |  | 10573 | 26439 | SH |  | SOLE |  | 26439 | 0 | 0 |
| BLUEPORT ACQUISITION LTD | UNIT 10/22/2030 | G1196A128 |  | 459196 | 45510 | SH |  | SOLE |  | 45510 | 0 | 0 |
| BOREALIS FOODS INC | *W EXP 02/07/202 | 09973D113 |  | 12099 | 241490 | SH |  | SOLE |  | 241490 | 0 | 0 |
| BRIGHTHOUSE FINL INC | COM | 10922N103 |  | 3224534 | 49769 | SH |  | SOLE |  | 49769 | 0 | 0 |
| CANNAE HLDGS INC | COM | 13765N107 |  | 602191 | 38283 | SH |  | SOLE |  | 38283 | 0 | 0 |
| CANTALOUPE INC | COM | 138103106 |  | 739227 | 69607 | SH |  | SOLE |  | 69607 | 0 | 0 |
| CANTOR EQUITY PARTNERS I INC | SHS CL A | G1827K107 |  | 991594 | 95254 | SH |  | SOLE |  | 95254 | 0 | 0 |
| CANTOR EQUITY PARTNERS II IN | CL A ORD SHS | G1827P106 |  | 180160 | 16000 | SH |  | SOLE |  | 16000 | 0 | 0 |
| CANTOR EQUITY PARTNERS III I | SHS CL A | G1828A108 |  | 688500 | 67500 | SH |  | SOLE |  | 67500 | 0 | 0 |
| CANTOR EQUITY PARTNERS IV IN | SHS CL A | G1828E100 |  | 771000 | 75000 | SH |  | SOLE |  | 75000 | 0 | 0 |
| CANTOR EQUITY PARTNERS V INC | SHS CL A S | G1828S109 |  | 512500 | 50000 | SH |  | SOLE |  | 50000 | 0 | 0 |
| CARTESIAN GROWTH CORP III | COM CL A | G19307100 |  | 2159623 | 209774 | SH |  | SOLE |  | 209774 | 0 | 0 |
| CARTESIAN GROWTH CORP III | *W EXP 05/02/203 | G19307126 |  | 51468 | 65148 | SH |  | SOLE |  | 65148 | 0 | 0 |
| CHART INDS INC | COM | 16115Q308 |  | 11172512 | 54175 | SH |  | SOLE |  | 54175 | 0 | 0 |
| CIDARA THERAPEUTICS INC | COM NEW | 171757206 |  | 1620669 | 7337 | SH |  | SOLE |  | 7337 | 0 | 0 |
| CLEARBRIDGE ENERGY MIDSTRM O | COM | 18469P209 |  | 1144871 | 25641 | SH |  | SOLE |  | 25641 | 0 | 0 |
| CN HEALTHY FOOD TECH GROUP C | COM | 462837105 |  | 114283 | 20741 | SH |  | SOLE |  | 20741 | 0 | 0 |
| CN HEALTHY FOOD TECH GROUP C | *W EXP 09/30/203 | 462837113 |  | 13833 | 153706 | SH |  | SOLE |  | 153706 | 0 | 0 |
| COHEN  STEERS INFRASTRUCTUR | COM | 19248A109 |  | 4986671 | 206830 | SH |  | SOLE |  | 206830 | 0 | 0 |
| COHEN CIRCLE ACQUISIT CORP I | UNIT 07/01/2030 | G2254C105 |  | 1564501 | 150000 | SH |  | SOLE |  | 150000 | 0 | 0 |
| COMERICA INC | COM | 200340107 |  | 3199372 | 36804 | SH |  | SOLE |  | 36804 | 0 | 0 |
| COMMSCOPE HLDG CO INC | COM | 20337X109 |  | 181300 | 10000 | SH |  | SOLE |  | 10000 | 0 | 0 |
| CONFLUENT INC | CLASS A COM | 20717M103 |  | 3873230 | 128083 | SH |  | SOLE |  | 128083 | 0 | 0 |
| CORNERSTONE STRATEGIC INVEST | COM | 21924B302 |  | 4073051 | 487207 | SH |  | SOLE |  | 487207 | 0 | 0 |
| CORNERSTONE TOTAL RETURN FD | COM | 21924U300 |  | 6396434 | 798556 | SH |  | SOLE |  | 798556 | 0 | 0 |
| CROSS CTRY HEALTHCARE INC | COM | 227483104 |  | 903669 | 111564 | SH |  | SOLE |  | 111564 | 0 | 0 |
| CYBERARK SOFTWARE LTD | SHS | M2682V108 |  | 8787382 | 19700 | SH |  | SOLE |  | 19700 | 0 | 0 |
| DATA STORAGE CORP | COM NEW | 23786R201 |  | 174674 | 34116 | SH |  | SOLE |  | 34116 | 0 | 0 |
| DAYFORCE INC | COM | 15677J108 |  | 10463700 | 151297 | SH |  | SOLE |  | 151297 | 0 | 0 |
| DIAMOND HILL INVT GROUP INC | COM NEW | 25264R207 |  | 1619235 | 9553 | SH |  | SOLE |  | 9553 | 0 | 0 |
| DMC GLOBAL INC | COM | 23291C103 |  | 131793 | 19700 | SH |  | SOLE |  | 19700 | 0 | 0 |
| DUNE ACQUISITION CORP II | UNIT 04/04/2030 | G2867S125 |  | 774000 | 75000 | SH |  | SOLE |  | 75000 | 0 | 0 |
| ECD AUTOMOTIVE DESIGN INC | *W EXP 12/12/202 | 27877D112 |  | 9393 | 903200 | SH |  | SOLE |  | 903200 | 0 | 0 |
| ELECTRONIC ARTS INC | COM | 285512109 |  | 9372617 | 45870 | SH |  | SOLE |  | 45870 | 0 | 0 |
| ELME COMMUNITIES | SH BEN INT | 939653101 |  | 8270603 | 475322 | SH |  | SOLE |  | 475322 | 0 | 0 |
| EMMIS ACQUISITION CORP. | SHS CL A | G3037D105 |  | 1250934 | 125722 | SH |  | SOLE |  | 125722 | 0 | 0 |
| EMMIS ACQUISITION CORP. | RIGHT 09/12/2030 | G3037D113 |  | 19048 | 125722 | SH |  | SOLE |  | 125722 | 0 | 0 |
| EON RESOURCES INC | *W EXP 02/04/202 | 40472A128 |  | 10687 | 225000 | SH |  | SOLE |  | 225000 | 0 | 0 |
| ESGL HLDGS LTD | *W EXP 10/19/202 | G3R95P116 |  | 30001 | 300000 | SH |  | SOLE |  | 300000 | 0 | 0 |
| ESH ACQUISITION CORP | RIGHT 06/13/2028 | 296424112 |  | 55187 | 220747 | SH |  | SOLE |  | 220747 | 0 | 0 |
| ESTRELLA IMMUNOPHARMA INC | *W EXP 09/29/202 | 297584112 |  | 2325 | 46485 | SH |  | SOLE |  | 46485 | 0 | 0 |
| EUDA HEALTH HOLDINGS LTD | *W EXP 11/22/202 | G3142E121 |  | 8728 | 87282 | SH |  | SOLE |  | 87282 | 0 | 0 |
| EUREKA ACQUISITION CORP | SHS CL A | G32168109 |  | 819000 | 75000 | SH |  | SOLE |  | 75000 | 0 | 0 |
| EUREKA ACQUISITION CORP | RIGHT 07/03/2026 | G32168125 |  | 28500 | 75000 | SH |  | SOLE |  | 75000 | 0 | 0 |
| EURONET WORLDWIDE INC | COM | 298736109 |  | 651348 | 8558 | SH |  | SOLE |  | 8558 | 0 | 0 |
| EXACT SCIENCES CORP | COM | 30063P105 |  | 7923914 | 78022 | SH |  | SOLE |  | 78022 | 0 | 0 |
| FIGX CAP ACQUISITION CORP. | UNIT 06/17/2030 | G3473K126 |  | 763500 | 75000 | SH |  | SOLE |  | 75000 | 0 | 0 |
| FIRST FNDTN INC | COM | 32026V104 |  | 366852 | 59554 | SH |  | SOLE |  | 59554 | 0 | 0 |
| FIRST TR SR FLTG RATE INCOME | COM | 33733U108 |  | 501587 | 49810 | SH |  | SOLE |  | 49810 | 0 | 0 |
| FLAG SHIP ACQUISITION CORP | RIGHT 03/31/2026 | G3530C117 |  | 68818 | 313955 | SH |  | SOLE |  | 313955 | 0 | 0 |
| FLUSHING FINL CORP | COM | 343873105 |  | 487564 | 32140 | SH |  | SOLE |  | 32140 | 0 | 0 |
| FRONTIER COMMUNICATIONS PARE | COM | 35909D109 |  | 9333355 | 245163 | SH |  | SOLE |  | 245163 | 0 | 0 |
| FUSEMACHINES INC | COM SHS | 36118R103 |  | 18973 | 11499 | SH |  | SOLE |  | 11499 | 0 | 0 |
| FUSEMACHINES INC | *W EXP 10/22/203 | 36118R111 |  | 3658 | 58999 | SH |  | SOLE |  | 58999 | 0 | 0 |
| FUTURECREST ACQUISITION CORP | UNIT 99/99/9999 | G3730U123 |  | 102400 | 10000 | SH |  | SOLE |  | 10000 | 0 | 0 |
| GCI LIBERTY INC | COM SER C | 36164V800 |  | 287187 | 7718 | SH |  | SOLE |  | 7718 | 0 | 0 |
| GCL GLOBAL HLDGS LTD | *W EXP 02/13/203 | G3777K111 |  | 8400 | 280000 | SH |  | SOLE |  | 280000 | 0 | 0 |
| GEN DIGITAL INC | RIGHT 99/99/9999 | 668771116 |  | 710896 | 157278 | SH |  | SOLE |  | 157278 | 0 | 0 |
| GIBO HOLDINGS LTD. | *W EXP 05/08/203 | G38617117 |  | 1965 | 49999 | SH |  | SOLE |  | 49999 | 0 | 0 |
| GIGCAPITAL7 CORP | ORD SHS CL A | G38648104 |  | 6787338 | 643960 | SH |  | SOLE |  | 643960 | 0 | 0 |
| GIGCAPITAL7 CORP | *W EXP 08/29/202 | G38648120 |  | 454774 | 1109205 | SH |  | SOLE |  | 1109205 | 0 | 0 |
| GIGCAPITAL8 CORP | ORD CL A | G3864J100 |  | 9375720 | 948000 | SH |  | SOLE |  | 948000 | 0 | 0 |
| GIGCAPITAL8 CORP | RIGHT 09/30/2030 | G3864J118 |  | 293879 | 948000 | SH |  | SOLE |  | 948000 | 0 | 0 |
| GLOBA TERRA ACQUISITION COR | UNIT 99/99/9999 | G3933N108 |  | 4932939 | 479858 | SH |  | SOLE |  | 479858 | 0 | 0 |
| GRAF GLOBAL CORP | UNIT 05/31/2032 | G4036C114 |  | 549050 | 50000 | SH |  | SOLE |  | 50000 | 0 | 0 |
| HAYMAKER ACQUISITION CORP IV | CLASS A | G4375F108 |  | 341400 | 30000 | SH |  | SOLE |  | 30000 | 0 | 0 |
| HAYMAKER ACQUISITION CORP IV | *W EXP 05/31/202 | G4375F116 |  | 23251 | 15000 | SH |  | SOLE |  | 15000 | 0 | 0 |
| HELPORT AI LTD | *W EXP 03/31/202 | G4R52R111 |  | 7960 | 50000 | SH |  | SOLE |  | 50000 | 0 | 0 |
| HIGHLAND OPPS  INCOME FD | HIGHLAND INCOME | 43010E404 |  | 93617 | 15655 | SH |  | SOLE |  | 15655 | 0 | 0 |
| HOLOGIC INC | COM | 436440101 |  | 7685281 | 103172 | SH |  | SOLE |  | 103172 | 0 | 0 |
| IAC INC | COM NEW | 44891N208 |  | 7929089 | 202790 | SH |  | SOLE |  | 202790 | 0 | 0 |
| IB ACQUISITION CORP | RIGHT 03/28/2026 | 44934N116 |  | 15681 | 200000 | SH |  | SOLE |  | 200000 | 0 | 0 |
| IF BANCORP INC | COM | 44951J105 |  | 964897 | 35790 | SH |  | SOLE |  | 35790 | 0 | 0 |
| INDIGO ACQUISITION CORP | UNIT 07/01/2030 | G4791J122 |  | 272142 | 26865 | SH |  | SOLE |  | 26865 | 0 | 0 |
| INTERNATIONAL MNY EXPRESS IN | COM | 46005L101 |  | 532608 | 34675 | SH |  | SOLE |  | 34675 | 0 | 0 |
| IRON HORSE ACQUISIT CORP II | UNIT 07/11/2030 | 46283H202 |  | 1491750 | 150000 | SH |  | SOLE |  | 150000 | 0 | 0 |
| ITHAX ACQUISITION CORP III | UNIT 11/17/2030 | G4977S128 |  | 498750 | 50000 | SH |  | SOLE |  | 50000 | 0 | 0 |
| JACKSON ACQUISITION CO II | COM SHS CL A | G4992A110 |  | 1563001 | 150000 | SH |  | SOLE |  | 150000 | 0 | 0 |
| JACKSON ACQUISITION CO II | RIGHT 99/99/9999 | G4992A136 |  | 30000 | 120000 | SH |  | SOLE |  | 120000 | 0 | 0 |
| JAMF HLDG CORP | COM | 47074L105 |  | 2065936 | 158796 | SH |  | SOLE |  | 158796 | 0 | 0 |
| K WAVE MEDIA LTD | *W EXP 05/14/203 | G53151125 |  | 3522 | 117000 | SH |  | SOLE |  | 117000 | 0 | 0 |
| KEEN VISION ACQUISITION CORP | SHS | G52443119 |  | 2735401 | 232800 | SH |  | SOLE |  | 232800 | 0 | 0 |
| KEEN VISION ACQUISITION CORP | *W EXP 03/15/202 | G52443127 |  | 11896 | 232800 | SH |  | SOLE |  | 232800 | 0 | 0 |
| KENVUE INC | COM | 49177J102 |  | 825534 | 47857 | SH |  | SOLE |  | 47857 | 0 | 0 |
| LAKESHORE ACQUISITION III CO | UNIT 99/99/9999 | G5353S129 |  | 1543500 | 150000 | SH |  | SOLE |  | 150000 | 0 | 0 |
| LAUNCH ONE ACQUISITION CORP | UNIT 99/99/9999 | G5S86M118 |  | 1071500 | 100000 | SH |  | SOLE |  | 100000 | 0 | 0 |
| LAUNCH TWO ACQUISITION CORP. | ORD SHS CL A | G5S87A105 |  | 4196000 | 400000 | SH |  | SOLE |  | 400000 | 0 | 0 |
| LAUNCH TWO ACQUISITION CORP. | *W EXP 10/09/202 | G5S87A113 |  | 47007 | 148899 | SH |  | SOLE |  | 148899 | 0 | 0 |
| LEGATO MERGER CORP III | UNIT 99/99/9999 | G5451A129 |  | 564000 | 50000 | SH |  | SOLE |  | 50000 | 0 | 0 |
| LENSAR INC | COM | 52634L108 |  | 1505469 | 129447 | SH |  | SOLE |  | 129447 | 0 | 0 |
| LIBERTY BROADBAND CORP | COM SER A | 530307107 |  | 4723232 | 97830 | SH |  | SOLE |  | 97830 | 0 | 0 |
| LIBERTY LIVE HOLDINGS INC | COM SER A | 530909100 |  | 2732369 | 33526 | SH |  | SOLE |  | 33526 | 0 | 0 |
| LINKBANCORP INC | COM | 53578P105 |  | 1145662 | 138700 | SH |  | SOLE |  | 138700 | 0 | 0 |
| LIONSGATE STUDIOS CORP | COM | 53626N102 |  | 165811 | 18161 | SH |  | SOLE |  | 18161 | 0 | 0 |
| LIVEWIRE GROUP INC | *W EXP 09/26/202 | 53838J113 |  | 1904 | 30421 | SH |  | SOLE |  | 30421 | 0 | 0 |
| LMP CAP  INCOME FD INC | COM | 50208A102 |  | 1350998 | 91222 | SH |  | SOLE |  | 91222 | 0 | 0 |
| MAGNACHIP SEMICONDUCTOR CORP | COM | 55933J203 |  | 251685 | 98700 | SH |  | SOLE |  | 98700 | 0 | 0 |
| MERSANA THERAPEUTICS INC | COM | 59045L205 |  | 944940 | 32663 | SH |  | SOLE |  | 32663 | 0 | 0 |
| MESHFLOW ACQUISITION CORP | UNIT 11/19/2030 | G6032N127 |  | 750000 | 75000 | SH |  | SOLE |  | 75000 | 0 | 0 |
| MKDWELL TECH INC | *W EXP 07/31/202 | G6209W116 |  | 1516 | 100400 | SH |  | SOLE |  | 100400 | 0 | 0 |
| MONROE CAP CORP | COM | 610335101 |  | 826883 | 129809 | SH |  | SOLE |  | 129809 | 0 | 0 |
| MULTISENSOR AI HOLDINGS INC | *W EXP 12/19/202 | 456948116 |  | 2983 | 104998 | SH |  | SOLE |  | 104998 | 0 | 0 |
| NEW AMER ACQUISITION I CORP | UNIT 99/99/9999 | 023634207 |  | 1521078 | 146117 | SH |  | SOLE |  | 146117 | 0 | 0 |
| NEW GOLD INC CDA | COM | 644535106 |  | 1201109 | 137900 | SH |  | SOLE |  | 137900 | 0 | 0 |
| NORFOLK SOUTHN CORP | COM | 655844108 |  | 5687784 | 19700 | SH |  | SOLE |  | 19700 | 0 | 0 |
| NUVEEN DOW 30 DYNMC OVERWRT | SHS | 67075F105 |  | 345700 | 22654 | SH |  | SOLE |  | 22654 | 0 | 0 |
| NUVEEN FLOATING RATE INCOME | COM | 67072T108 |  | 622531 | 79506 | SH |  | SOLE |  | 79506 | 0 | 0 |
| NUVEEN GLOBAL HIGH INCOME FD | SHS | 67075G103 |  | 9003527 | 713999 | SH |  | SOLE |  | 713999 | 0 | 0 |
| OAK WOODS ACQUISITION CORP | *W EXP 99/99/999 | 67190B112 |  | 4764 | 120000 | SH |  | SOLE |  | 120000 | 0 | 0 |
| OAK WOODS ACQUISITION CORP | RIGHT 03/23/2028 | 67190B120 |  | 29976 | 120000 | SH |  | SOLE |  | 120000 | 0 | 0 |
| ONEMEDNET CORP | *W EXP 11/07/202 | 68270C111 |  | 31559 | 336102 | SH |  | SOLE |  | 336102 | 0 | 0 |
| OXLEY BRIDGE ACQ LTD | UNIT 06/17/2030 | G6858G123 |  | 510751 | 50000 | SH |  | SOLE |  | 50000 | 0 | 0 |
| PB BANKSHARES INC | COM | 69318V103 |  | 3164341 | 147836 | SH |  | SOLE |  | 147836 | 0 | 0 |
| PELICAN ACQUISITION CORP | UNIT 05/13/2030 | G6993G129 |  | 1557075 | 150000 | SH |  | SOLE |  | 150000 | 0 | 0 |
| PIONEER ACQUISITION I CORP | UNIT 06/16/2030 | G7117W123 |  | 255500 | 25000 | SH |  | SOLE |  | 25000 | 0 | 0 |
| POTLATCHDELTIC CORPORATION | COM | 737630103 |  | 7346372 | 184675 | SH |  | SOLE |  | 184675 | 0 | 0 |
| PROFUSA INC | COM | 74319X108 |  | 7821 | 74626 | SH |  | SOLE |  | 74626 | 0 | 0 |
| REAL MESSENGER CORP. | *W EXP 11/19/202 | G7410G114 |  | 17500 | 350000 | SH |  | SOLE |  | 350000 | 0 | 0 |
| REPARE THERAPEUTICS INC | COM | 760273102 |  | 693162 | 266601 | SH |  | SOLE |  | 266601 | 0 | 0 |
| REPUBLIC DIGITAL ACQUISITION | UNIT 99/99/9999 | G7515A111 |  | 1041000 | 100000 | SH |  | SOLE |  | 100000 | 0 | 0 |
| RF ACQUISITION CORP II | RIGHT 05/01/2026 | G75389117 |  | 52423 | 436866 | SH |  | SOLE |  | 436866 | 0 | 0 |
| RITHM PPTY TR INC | COM NEW SHS | 38983D854 |  | 771998 | 46562 | SH |  | SOLE |  | 46562 | 0 | 0 |
| RIVERNORTH DOUBLELINE STRATE | COM | 76882G107 |  | 751974 | 94588 | SH |  | SOLE |  | 94588 | 0 | 0 |
| RIVERNORTH OPPORTUNITIES FD | COM | 76881Y109 |  | 5243883 | 446668 | SH |  | SOLE |  | 446668 | 0 | 0 |
| SABA CAPITAL INCOME  OPRNT | SHS NEW | 78518H202 |  | 906225 | 129276 | SH |  | SOLE |  | 129276 | 0 | 0 |
| SBC MED GROUP HLDGS INC | *W EXP 09/17/202 | 73245B115 |  | 42286 | 208303 | SH |  | SOLE |  | 208303 | 0 | 0 |
| SC II ACQUISITION CORP | UNIT 11/06/2030 | G7866D128 |  | 4405625 | 437500 | SH |  | SOLE |  | 437500 | 0 | 0 |
| SCAGE FUTURE | *W EXP 05/15/203 | G7840J118 |  | 13365 | 206250 | SH |  | SOLE |  | 206250 | 0 | 0 |
| SCHMID GROUP N.V. | EURO SHS CL A | N68722102 |  | 507371 | 81900 | SH |  | SOLE |  | 81900 | 0 | 0 |
| SCYNEXIS INC | COM NEW | 811292200 |  | 120031 | 189802 | SH |  | SOLE |  | 189802 | 0 | 0 |
| SEALED AIR CORP NEW | COM | 81211K100 |  | 1020215 | 24625 | SH |  | SOLE |  | 24625 | 0 | 0 |
| SERITAGE GROWTH PPTYS | CL A | 81752R100 |  | 3239776 | 996854 | SH |  | SOLE |  | 996854 | 0 | 0 |
| SILICON VY ACQUISITION CORP | UNIT 12/08/2030 | G81306105 |  | 497249 | 50000 | SH |  | SOLE |  | 50000 | 0 | 0 |
| SILVER PEGASUS ACQUISITION C | UNIT 06/26/2030 | G8192J128 |  | 824001 | 80000 | SH |  | SOLE |  | 80000 | 0 | 0 |
| SIM ACQUISITION CORP. I | UNIT 06/17/2029 | G8431T127 |  | 1069759 | 99999 | SH |  | SOLE |  | 99999 | 0 | 0 |
| SOHO HOUSE  CO INC | COM CL A | 586001109 |  | 3265687 | 364474 | SH |  | SOLE |  | 364474 | 0 | 0 |
| SOUTHLAND HLDGS INC | *W EXP 02/14/202 | 84445C118 |  | 4424 | 51436 | SH |  | SOLE |  | 51436 | 0 | 0 |
| STARZ ENTERTAINMENT CORP. | COM | 855919106 |  | 143747 | 12286 | SH |  | SOLE |  | 12286 | 0 | 0 |
| STONEBRIDGE ACQUISITION II C | UNIT 09/09/2030 | G85096124 |  | 652600 | 65000 | SH |  | SOLE |  | 65000 | 0 | 0 |
| SUNCAR TECHNOLOGY GROUP INC | *W EXP 05/17/202 | G85727116 |  | 3916 | 93215 | SH |  | SOLE |  | 93215 | 0 | 0 |
| SUNOCOCORP LLC | COM SHS LLC | 86765Q106 |  | 2859373 | 58023 | SH |  | SOLE |  | 58023 | 0 | 0 |
| SYNOVUS FINL CORP | COM NEW | 87161C501 |  | 2917964 | 58301 | SH |  | SOLE |  | 58301 | 0 | 0 |
| TEGNA INC | COM | 87901J105 |  | 626303 | 32267 | SH |  | SOLE |  | 32267 | 0 | 0 |
| TEVOGEN BIO HLDGS INC | *W EXP 02/14/202 | 88165K119 |  | 2764 | 65500 | SH |  | SOLE |  | 65500 | 0 | 0 |
| TOTAL RETURN SECURITIES FUND | COM | 870875101 |  | 1194339 | 192016 | SH |  | SOLE |  | 192016 | 0 | 0 |
| TRAILBLAZER MERGER CORP I | RIGHT 04/21/2028 | 89278D125 |  | 17980 | 74118 | SH |  | SOLE |  | 74118 | 0 | 0 |
| TRANSLATIONAL DEV ACQUISITIO | UNIT 99/99/9999 | G9008W121 |  | 638700 | 60000 | SH |  | SOLE |  | 60000 | 0 | 0 |
| TREEHOUSE FOODS INC | COM | 89469A104 |  | 2604548 | 110409 | SH |  | SOLE |  | 110409 | 0 | 0 |
| TWO HBRS INVT CORP | COM | 90187B804 |  | 517125 | 49250 | SH |  | SOLE |  | 49250 | 0 | 0 |
| UNITED SEC BANCSHARES CALIF | COM | 911460103 |  | 621148 | 61683 | SH |  | SOLE |  | 61683 | 0 | 0 |
| VERDE CLEAN FUELS INC | *W EXP 02/15/202 | 923372114 |  | 5220 | 63393 | SH |  | SOLE |  | 63393 | 0 | 0 |
| VIRTUS TOTAL RETURN FD INC | COM | 92835W107 |  | 1774540 | 281673 | SH |  | SOLE |  | 281673 | 0 | 0 |
| VISIONWAVE HOLDINGS INC | *W EXP 07/14/203 | 927950113 |  | 603138 | 515503 | SH |  | SOLE |  | 515503 | 0 | 0 |
| VOYAGER ACQUISITION CORP | UNIT 99/99/9999 | G93A7H120 |  | 2154500 | 200000 | SH |  | SOLE |  | 200000 | 0 | 0 |
| VSEE HEALTH INC | *W EXP 99/99/999 | 92919Y110 |  | 7116 | 88840 | SH |  | SOLE |  | 88840 | 0 | 0 |
| WEN ACQUISITION CORP | UNIT 05/16/2030 | G9R39C129 |  | 1360753 | 133016 | SH |  | SOLE |  | 133016 | 0 | 0 |
| WINTERGREEN ACQUISITION CORP | UNIT 05/21/2030 | G9717M125 |  | 343018 | 33400 | SH |  | SOLE |  | 33400 | 0 | 0 |
| YORKVILLE ACQUISITION CORP. | UNIT 06/06/2030 | G98659108 |  | 102600 | 10000 | SH |  | SOLE |  | 10000 | 0 | 0 |
| ZOOZ STRATEGY LTD | *W EXP 04/02/202 | M2573A197 |  | 5333 | 133655 | SH |  | SOLE |  | 133655 | 0 | 0 |

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