# EDGAR Filing Document

**Accession Number:** 0001584639
**File Stem:** 0001420506-25-001887
**Filing Date:** 2025-8
**Character Count:** 24586
**Document Hash:** e04aa532a593ed6fc49ccddd2b610c6a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001420506-25-001887.hdr.sgml**: 20250813

**ACCESSION NUMBER**: 0001420506-25-001887

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

**PUBLIC DOCUMENT COUNT**: 2

**CONFORMED PERIOD OF REPORT**: 20250630

**FILED AS OF DATE**: 20250813

**DATE AS OF CHANGE**: 20250813

**EFFECTIVENESS DATE**: 20250813

**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:** 251209330

**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:** 06-30-2025

**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  08-13-2025<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:** 194

**Form 13F Information Table Value Total:** $294328039

      (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 |
| ABOVE FOOD INGREDIENTS INC | *W EXP 06/28/202 | 00373V118 |  | 9117 | 175000 | SH |  | SOLE |  | 175000 | 0 | 0 |
| ABRDN EMERGING MARKETS EX CH | COM | 00301W105 |  | 230840 | 38862 | SH |  | SOLE |  | 38862 | 0 | 0 |
| ABRDN JAPAN EQUITY FUND INC | COM | 00306J109 |  | 900042 | 119369 | SH |  | SOLE |  | 119369 | 0 | 0 |
| AFFINITY BANCSHARES INC | COM | 00832E103 |  | 2301525 | 125219 | SH |  | SOLE |  | 125219 | 0 | 0 |
| AI TRANSN ACQUISITION CORP | RIGHT 09/01/2028 | G01490104 |  | 5250 | 35000 | SH |  | SOLE |  | 35000 | 0 | 0 |
| AI TRANSN ACQUISITION CORP | ORD SHS | G01490112 |  | 385000 | 35000 | SH |  | SOLE |  | 35000 | 0 | 0 |
| ALCHEMY INVTS ACQUISITN CORP | *W EXP 11/30/202 | G0232F133 |  | 2822 | 24999 | SH |  | SOLE |  | 24999 | 0 | 0 |
| ALIBABA GROUP HLDG LTD | SPONSORED ADS | 01609W102 |  | 337395 | 2975 | SH |  | SOLE |  | 2975 | 0 | 0 |
| ALLETE INC | COM NEW | 018522300 |  | 2519232 | 39320 | SH |  | SOLE |  | 39320 | 0 | 0 |
| ALLIANCE ENTERTAINMENT HOLDI | *W EXP 02/10/202 | 01861F110 |  | 5430 | 30164 | SH |  | SOLE |  | 30164 | 0 | 0 |
| ALUMIS INC | COM | 022307102 |  | 70122 | 23374 | SH |  | SOLE |  | 23374 | 0 | 0 |
| ANGI INC | CL A New | 00183L201 |  | 301950 | 19787 | SH |  | SOLE |  | 19787 | 0 | 0 |
| ANSYS INC | COM | 03662Q105 |  | 3459517 | 9850 | SH |  | SOLE |  | 9850 | 0 | 0 |
| AUSTRALIAN OILSEEDS HLDGS LT | *W EXP 11/16/202 | G07041117 |  | 6553 | 304797 | SH |  | SOLE |  | 304797 | 0 | 0 |
| AVIDXCHANGE HOLDINGS INC | COM | 05368X102 |  | 2083860 | 212856 | SH |  | SOLE |  | 212856 | 0 | 0 |
| AZEK CO INC | CL A | 05478C105 |  | 5111563 | 94049 | SH |  | SOLE |  | 94049 | 0 | 0 |
| BATTALION OIL CORP | COM | 07134L107 |  | 60776 | 47113 | SH |  | SOLE |  | 47113 | 0 | 0 |
| BAUSCH PLUS LOMB CORP | COMMON SHARES | 071705107 |  | 303575 | 23334 | SH |  | SOLE |  | 23334 | 0 | 0 |
| BIG TREE CLOUD HLDGS LTD | *W EXP 06/07/202 | G1263B116 |  | 2194 | 137134 | SH |  | SOLE |  | 137134 | 0 | 0 |
| BITCOIN DEPOT INC | *W EXP 06/30/202 | 09174P113 |  | 27761 | 69768 | SH |  | SOLE |  | 69768 | 0 | 0 |
| BLACK HAWK ACQUISITION CORP | USD CL A SHS | G1148A101 |  | 955630 | 89984 | SH |  | SOLE |  | 89984 | 0 | 0 |
| BLACK HAWK ACQUISITION CORP | RIGHT 06/20/2025 | G1148A119 |  | 24971 | 17996 | SH |  | SOLE |  | 17996 | 0 | 0 |
| BLACKROCK CORE BD TR | SHS BEN INT | 09249E101 |  | 2085756 | 214584 | SH |  | SOLE |  | 214584 | 0 | 0 |
| BLACKROCK TECH AND PRIVATE E | SHS BEN INT | 09260Q108 |  | 5915497 | 805926 | SH |  | SOLE |  | 805926 | 0 | 0 |
| BLAIZE HLDGS INC | *W EXP 01/13/203 | 092915115 |  | 24525 | 63834 | SH |  | SOLE |  | 63834 | 0 | 0 |
| BLUEPRINT MEDICINES CORP | COM | 09627Y109 |  | 5681579 | 44325 | SH |  | SOLE |  | 44325 | 0 | 0 |
| BOREALIS FOODS INC | *W EXP 02/07/202 | 09973D113 |  | 21758 | 241490 | SH |  | SOLE |  | 241490 | 0 | 0 |
| BOWEN ACQUISITION CORP | RIGHT 99/99/9999 | G12729128 |  | 12243 | 57479 | SH |  | SOLE |  | 57479 | 0 | 0 |
| BRIDGE INVT GROUP HLDGS INC | COM CL A | 10806B100 |  | 2729507 | 272678 | SH |  | SOLE |  | 272678 | 0 | 0 |
| BROOKLINE BANCORP INC DEL | COM | 11373M107 |  | 408939 | 38762 | SH |  | SOLE |  | 38762 | 0 | 0 |
| CANTALOUPE INC | COM | 138103106 |  | 612374 | 55721 | SH |  | SOLE |  | 55721 | 0 | 0 |
| CANTOR EQUITY PARTNERS I INC | SHS CL A | G1827K107 |  | 1358397 | 114151 | SH |  | SOLE |  | 114151 | 0 | 0 |
| CANTOR EQUITY PARTNERS II IN | CL A ORD SHS | G1827P106 |  | 496350 | 45000 | SH |  | SOLE |  | 45000 | 0 | 0 |
| CANTOR EQUITY PARTNERS III I | SHS CL A | G1828A108 |  | 712125 | 67500 | SH |  | SOLE |  | 67500 | 0 | 0 |
| CAPRI HOLDINGS LIMITED | SHS | G1890L107 |  | 778800 | 44000 | SH |  | SOLE |  | 44000 | 0 | 0 |
| CARTESIAN GROWTH CORP III | UNIT 02/28/2032 | G19307118 |  | 2532500 | 250000 | SH |  | SOLE |  | 250000 | 0 | 0 |
| CHAMPIONX CORPORATION | COM | 15872M104 |  | 6281042 | 252860 | SH |  | SOLE |  | 252860 | 0 | 0 |
| CHINA FD INC | COM | 169373107 |  | 408492 | 27434 | SH |  | SOLE |  | 27434 | 0 | 0 |
| CLIMATEROCK | *W EXP 99/99/999 | G2311X118 |  | 14 | 143749 | SH |  | SOLE |  | 143749 | 0 | 0 |
| CLIMATEROCK | RIGHT 10/31/2028 | G2311X134 |  | 33063 | 287500 | SH |  | SOLE |  | 287500 | 0 | 0 |
| CONNECTM TECHNOLOGY SOLUTION | COM | 207944109 |  | 12383 | 50856 | SH |  | SOLE |  | 50856 | 0 | 0 |
| CORNERSTONE STRATEGIC INVEST | COM | 21924B302 |  | 9725884 | 1197769 | SH |  | SOLE |  | 1197769 | 0 | 0 |
| CORNERSTONE TOTAL RETURN FD | COM | 21924U300 |  | 15436853 | 1991852 | SH |  | SOLE |  | 1991852 | 0 | 0 |
| CROSS CTRY HEALTHCARE INC | COM | 227483104 |  | 1390725 | 106569 | SH |  | SOLE |  | 106569 | 0 | 0 |
| DANA INC | COM | 235825205 |  | 1138760 | 66400 | SH |  | SOLE |  | 66400 | 0 | 0 |
| DENALI CAPITAL ACQUISITN COR | *W EXP 99/99/999 | G6256B114 |  | 6650 | 95000 | SH |  | SOLE |  | 95000 | 0 | 0 |
| DIH HLDG US INC | *W EXP 04/20/202 | 23290B114 |  | 6175 | 325000 | SH |  | SOLE |  | 325000 | 0 | 0 |
| DISTOKEN ACQUISITION CORP | *W EXP 11/30/202 | G27740102 |  | 18000 | 150000 | SH |  | SOLE |  | 150000 | 0 | 0 |
| DISTOKEN ACQUISITION CORP | RIGHT 99/99/9999 | G27740136 |  | 43500 | 150000 | SH |  | SOLE |  | 150000 | 0 | 0 |
| DMC GLOBAL INC | COM | 23291C103 |  | 158782 | 19700 | SH |  | SOLE |  | 19700 | 0 | 0 |
| DT CLOUD ACQUISITION CORP | RIGHT 02/14/2029 | G28524133 |  | 46750 | 275000 | SH |  | SOLE |  | 275000 | 0 | 0 |
| DUN  BRADSTREET HLDGS INC | COM | 26484T106 |  | 12833107 | 1411783 | SH |  | SOLE |  | 1411783 | 0 | 0 |
| DUNE ACQUISITION CORP II | UNIT 04/04/2030 | G2867S125 |  | 765000 | 75000 | SH |  | SOLE |  | 75000 | 0 | 0 |
| EASTMAN KODAK CO | COM NEW | 277461406 |  | 384477 | 68049 | SH |  | SOLE |  | 68049 | 0 | 0 |
| ECD AUTOMOTIVE DESIGN INC | *W EXP 12/12/202 | 27877D112 |  | 23661 | 990000 | SH |  | SOLE |  | 990000 | 0 | 0 |
| ELEVATION ONCOLOGY INC | COM | 28623U101 |  | 96583 | 263097 | SH |  | SOLE |  | 263097 | 0 | 0 |
| EMBRACE CHANGE ACQUISITN COR | ORDINARY SHARES | G3034H109 |  | 1633500 | 135000 | SH |  | SOLE |  | 135000 | 0 | 0 |
| EMBRACE CHANGE ACQUISITN COR | *W EXP 10/25/202 | G3034H125 |  | 4700 | 235000 | SH |  | SOLE |  | 235000 | 0 | 0 |
| EMBRACE CHANGE ACQUISITN COR | RIGHT 10/25/2026 | G3034H141 |  | 26837 | 235000 | SH |  | SOLE |  | 235000 | 0 | 0 |
| ENSTAR GROUP LIMITED | SHS | G3075P101 |  | 6006044 | 17856 | SH |  | SOLE |  | 17856 | 0 | 0 |
| ENTERPRISE BANCORP INC MASS | COM | 293668109 |  | 1189160 | 29999 | SH |  | SOLE |  | 29999 | 0 | 0 |
| EON RESOURCES INC | *W EXP 02/04/202 | 40472A128 |  | 11498 | 225000 | SH |  | SOLE |  | 225000 | 0 | 0 |
| ESGL HLDGS LTD | *W EXP 10/19/202 | G3R95P116 |  | 9300 | 300000 | SH |  | SOLE |  | 300000 | 0 | 0 |
| ESH ACQUISITION CORP | RIGHT 99/99/9999 | 296424112 |  | 18360 | 249793 | SH |  | SOLE |  | 249793 | 0 | 0 |
| ESSA BANCORP INC | COM | 29667D104 |  | 756716 | 39006 | SH |  | SOLE |  | 39006 | 0 | 0 |
| ESTRELLA IMMUNOPHARMA INC | *W EXP 09/29/202 | 297584112 |  | 2208 | 46485 | SH |  | SOLE |  | 46485 | 0 | 0 |
| EUDA HEALTH HOLDINGS LTD | *W EXP 11/22/202 | G3142E121 |  | 11347 | 87282 | SH |  | SOLE |  | 87282 | 0 | 0 |
| EUREKA ACQUISITION CORP | SHS CL A | G32168109 |  | 781875 | 75000 | SH |  | SOLE |  | 75000 | 0 | 0 |
| EUREKA ACQUISITION CORP | RIGHT 01/03/2026 | G32168125 |  | 16500 | 75000 | SH |  | SOLE |  | 75000 | 0 | 0 |
| EVERI HLDGS INC | COM | 30034T103 |  | 5185055 | 364119 | SH |  | SOLE |  | 364119 | 0 | 0 |
| FIGX CAP ACQUISITION CORP. | UNIT 06/17/2030 | G3473K126 |  | 751125 | 75000 | SH |  | SOLE |  | 75000 | 0 | 0 |
| FIRST FINANCIAL NORTHWEST IN | COM | 32022K102 |  | 328913 | 344773 | SH |  | SOLE |  | 344773 | 0 | 0 |
| FIRST TR EXCHNG TRADED FD VI | CONFLUENCE BDC | 33740F110 |  | 144983 | 34603 | SH |  | SOLE |  | 34603 | 0 | 0 |
| FLAG SHIP ACQUISITION CORP | UNIT 05/22/2029 | G3530C133 |  | 3315333 | 313955 | SH |  | SOLE |  | 313955 | 0 | 0 |
| FOOT LOCKER INC | COM | 344849104 |  | 2401000 | 98000 | SH |  | SOLE |  | 98000 | 0 | 0 |
| FOUR LEAF ACQUISITION CORP | COM CL A | 35088F107 |  | 250507 | 21486 | SH |  | SOLE |  | 21486 | 0 | 0 |
| FOUR LEAF ACQUISITION CORP | *W EXP 03/15/202 | 35088F115 |  | 645 | 21486 | SH |  | SOLE |  | 21486 | 0 | 0 |
| FRANKLIN LTD DURATION INCOME | COM | 35472T101 |  | 148963 | 23203 | SH |  | SOLE |  | 23203 | 0 | 0 |
| FRONTIER COMMUNICATIONS PARE | COM | 35909D109 |  | 6484187 | 178137 | SH |  | SOLE |  | 178137 | 0 | 0 |
| GCL GLOBAL HLDGS LTD | *W EXP 02/13/203 | G3777K111 |  | 26264 | 280000 | SH |  | SOLE |  | 280000 | 0 | 0 |
| GEN DIGITAL INC | RIGHT 99/99/9999 | 668771116 |  | 440450 | 54919 | SH |  | SOLE |  | 54919 | 0 | 0 |
| GIBO HOLDINGS LTD. | *W EXP 05/08/203 | G38617117 |  | 1740 | 49999 | SH |  | SOLE |  | 49999 | 0 | 0 |
| GIGCAPITAL7 CORP | ORD SHS CL A | G38648104 |  | 18197178 | 1753100 | SH |  | SOLE |  | 1753100 | 0 | 0 |
| GIGCAPITAL7 CORP | *W EXP 08/29/202 | G38648120 |  | 263085 | 1753900 | SH |  | SOLE |  | 1753900 | 0 | 0 |
| GRAF GLOBAL CORP | UNIT 05/31/2032 | G4036C114 |  | 513500 | 50000 | SH |  | SOLE |  | 50000 | 0 | 0 |
| HARBORONE BANCORP INC NEW | COM NEW | 41165Y100 |  | 1969996 | 168664 | SH |  | SOLE |  | 168664 | 0 | 0 |
| HAYMAKER ACQUISITION CORP IV | CLASS A | G4375F108 |  | 333000 | 30000 | SH |  | SOLE |  | 30000 | 0 | 0 |
| HAYMAKER ACQUISITION CORP IV | *W EXP 05/31/202 | G4375F116 |  | 5400 | 15000 | SH |  | SOLE |  | 15000 | 0 | 0 |
| HELPORT AI LTD | *W EXP 03/31/202 | G4R52R111 |  | 10975 | 50000 | SH |  | SOLE |  | 50000 | 0 | 0 |
| HESS CORP | COM | 42809H107 |  | 4791406 | 34585 | SH |  | SOLE |  | 34585 | 0 | 0 |
| HIGHLAND OPPS  INCOME FD | HIGHLAND INCOME | 43010E404 |  | 467350 | 89875 | SH |  | SOLE |  | 89875 | 0 | 0 |
| HORIZON SPACE ACQUSTN I CORP | *W EXP 12/27/202 | G4619M117 |  | 10000 | 250000 | SH |  | SOLE |  | 250000 | 0 | 0 |
| HORIZON SPACE ACQUSTN I CORP | RIGHT 12/27/2024 | G4619M125 |  | 37500 | 250000 | SH |  | SOLE |  | 250000 | 0 | 0 |
| IAC INC | COM NEW | 44891N208 |  | 6676803 | 178811 | SH |  | SOLE |  | 178811 | 0 | 0 |
| IB ACQUISITION CORP | COM SHS | 44934N108 |  | 2094000 | 200000 | SH |  | SOLE |  | 200000 | 0 | 0 |
| IB ACQUISITION CORP | RIGHT 09/28/2025 | 44934N116 |  | 8220 | 200000 | SH |  | SOLE |  | 200000 | 0 | 0 |
| ICAD INC | COM NEW | 44934S206 |  | 2864126 | 751739 | SH |  | SOLE |  | 751739 | 0 | 0 |
| INHIBRX BIOSCIENCES INC | COM | 45720N103 |  | 301354 | 21118 | SH |  | SOLE |  | 21118 | 0 | 0 |
| INMODE LTD | SHS | M5425M103 |  | 418760 | 29000 | SH |  | SOLE |  | 29000 | 0 | 0 |
| INTERPUBLIC GROUP COS INC | COM | 460690100 |  | 1446768 | 59100 | SH |  | SOLE |  | 59100 | 0 | 0 |
| INVESCO EXCHANGE TRADED FD T | S EQL WGT | 46137V357 |  | 619915 | 3411 | SH |  | SOLE |  | 3411 | 0 | 0 |
| INVESCO PA VALUE MUN INC TR | COM | 46132K109 |  | 603278 | 59968 | SH |  | SOLE |  | 59968 | 0 | 0 |
| IRON HORSE ACQUISITIONS CORP | COM | 462837105 |  | 1607765 | 153706 | SH |  | SOLE |  | 153706 | 0 | 0 |
| IRON HORSE ACQUISITIONS CORP | *W EXP 99/99/999 | 462837113 |  | 9222 | 153706 | SH |  | SOLE |  | 153706 | 0 | 0 |
| IRON HORSE ACQUISITIONS CORP | RIGHT 99/99/9999 | 462837121 |  | 76607 | 153706 | SH |  | SOLE |  | 153706 | 0 | 0 |
| JACKSON ACQUISITION CO II | COM SHS CL A | G4992A110 |  | 1545000 | 150000 | SH |  | SOLE |  | 150000 | 0 | 0 |
| JACKSON ACQUISITION CO II | RIGHT 99/99/9999 | G4992A136 |  | 33600 | 120000 | SH |  | SOLE |  | 120000 | 0 | 0 |
| JUNIPER NETWORKS INC | COM | 48203R104 |  | 1605386 | 40205 | SH |  | SOLE |  | 40205 | 0 | 0 |
| JVSPAC ACQUISITION CORP | RIGHT 11/26/2026 | G5212E113 |  | 43151 | 49599 | SH |  | SOLE |  | 49599 | 0 | 0 |
| K WAVE MEDIA LTD | *W EXP 05/14/203 | G53151125 |  | 15982 | 117000 | SH |  | SOLE |  | 117000 | 0 | 0 |
| KEEN VISION ACQUISITION CORP | SHS | G52443119 |  | 2646936 | 232800 | SH |  | SOLE |  | 232800 | 0 | 0 |
| KEEN VISION ACQUISITION CORP | *W EXP 03/15/202 | G52443127 |  | 12571 | 232800 | SH |  | SOLE |  | 232800 | 0 | 0 |
| KELLANOVA | COM | 487836108 |  | 9816626 | 123433 | SH |  | SOLE |  | 123433 | 0 | 0 |
| KELLANOVA | COM | 487836108 |  | 994125 | 12500 | SH | Put | SOLE |  | 12500 | 0 | 0 |
| LAKESHORE ACQUISITION III CO | UNIT 99/99/9999 | G5353S129 |  | 1530000 | 150000 | SH |  | SOLE |  | 150000 | 0 | 0 |
| LAUNCH ONE ACQUISITION CORP | UNIT 99/99/9999 | G5S86M118 |  | 1055000 | 100000 | SH |  | SOLE |  | 100000 | 0 | 0 |
| LAUNCH TWO ACQUISITION CORP. | ORD SHS CL A | G5S87A105 |  | 4168000 | 400000 | SH |  | SOLE |  | 400000 | 0 | 0 |
| LAUNCH TWO ACQUISITION CORP. | *W EXP 10/09/202 | G5S87A113 |  | 68806 | 148899 | SH |  | SOLE |  | 148899 | 0 | 0 |
| LEGATO MERGER CORP III | UNIT 99/99/9999 | G5451A129 |  | 529000 | 50000 | SH |  | SOLE |  | 50000 | 0 | 0 |
| LENSAR INC | COM | 52634L108 |  | 1704817 | 129447 | SH |  | SOLE |  | 129447 | 0 | 0 |
| LIBERTY BROADBAND CORP | COM SER A | 530307107 |  | 959712 | 9811 | SH |  | SOLE |  | 9811 | 0 | 0 |
| LIBERTY BROADBAND CORP | COM SER A | 530307107 |  | 5282280 | 54000 | SH | Call | SOLE |  | 54000 | 0 | 0 |
| LIONSGATE STUDIOS CORP | COM | 53626N102 |  | 215034 | 37011 | SH |  | SOLE |  | 37011 | 0 | 0 |
| LIVEWIRE GROUP INC | *W EXP 09/26/202 | 53838J113 |  | 1551 | 30421 | SH |  | SOLE |  | 30421 | 0 | 0 |
| LMP CAP  INCOME FD INC | COM | 50208A102 |  | 487001 | 31218 | SH |  | SOLE |  | 31218 | 0 | 0 |
| LMP CAP  INCOME FD INC | RIGHT 07/11/2025 | 50208A110 |  | 11810 | 166110 | SH |  | SOLE |  | 166110 | 0 | 0 |
| MAG SILVER CORP | COM | 55903Q104 |  | 2464815 | 116650 | SH |  | SOLE |  | 116650 | 0 | 0 |
| MAGNACHIP SEMICONDUCTOR CORP | COM | 55933J203 |  | 392826 | 98700 | SH |  | SOLE |  | 98700 | 0 | 0 |
| METAL SKY STAR ACQUISITION C | RIGHT 12/31/2025 | G6053N113 |  | 10000 | 200000 | SH |  | SOLE |  | 200000 | 0 | 0 |
| METAL SKY STAR ACQUISITION C | *W EXP 03/31/202 | G6053N121 |  | 2841 | 189400 | SH |  | SOLE |  | 189400 | 0 | 0 |
| MKDWELL TECH INC | *W EXP 07/31/202 | G6209W116 |  | 1185 | 100400 | SH |  | SOLE |  | 100400 | 0 | 0 |
| MULTISENSOR AI HOLDINGS INC | *W EXP 12/19/202 | 456948116 |  | 3714 | 114998 | SH |  | SOLE |  | 114998 | 0 | 0 |
| NEW HORIZON AIRCRAFT LTD | *W EXP 02/14/202 | 64550A115 |  | 8471 | 29291 | SH |  | SOLE |  | 29291 | 0 | 0 |
| NEW MTN FIN CORP | NOTE  7.500%10/1 | 647551AE0 |  | 4550850 | 4500000 | SH |  | SOLE |  | 4500000 | 0 | 0 |
| NUVEEN CR STRATEGIES INCOME | COM SHS | 67073D102 |  | 1364322 | 253121 | SH |  | SOLE |  | 253121 | 0 | 0 |
| NUVEEN FLOATING RATE INCOME | COM | 67072T108 |  | 3661132 | 432247 | SH |  | SOLE |  | 432247 | 0 | 0 |
| NV5 GLOBAL INC | COM | 62945V109 |  | 2705894 | 117189 | SH |  | SOLE |  | 117189 | 0 | 0 |
| OAK WOODS ACQUISITION CORP | CL A | 67190B104 |  | 1404000 | 120000 | SH |  | SOLE |  | 120000 | 0 | 0 |
| OAK WOODS ACQUISITION CORP | *W EXP 99/99/999 | 67190B112 |  | 3600 | 120000 | SH |  | SOLE |  | 120000 | 0 | 0 |
| OAK WOODS ACQUISITION CORP | RIGHT 03/23/2028 | 67190B120 |  | 26172 | 120000 | SH |  | SOLE |  | 120000 | 0 | 0 |
| OLD PT FINANCIAL CORPORATION | COM | 680194107 |  | 1278608 | 32576 | SH |  | SOLE |  | 32576 | 0 | 0 |
| ONEMEDNET CORP | *W EXP 11/07/202 | 68270C111 |  | 10554 | 390899 | SH |  | SOLE |  | 390899 | 0 | 0 |
| OXLEY BRIDGE ACQ LTD | UNIT 06/17/2030 | G6858G123 |  | 500500 | 50000 | SH |  | SOLE |  | 50000 | 0 | 0 |
| PARAMOUNT GLOBAL | CLASS B COM | 92556H206 |  | 1522419 | 118017 | SH |  | SOLE |  | 118017 | 0 | 0 |
| PELICAN ACQUISITION CORP | UNIT 05/13/2030 | G6993G129 |  | 1524000 | 150000 | SH |  | SOLE |  | 150000 | 0 | 0 |
| PIONEER ACQUISITION I CORP | UNIT 06/16/2030 | G7117W123 |  | 250125 | 25000 | SH |  | SOLE |  | 25000 | 0 | 0 |
| PLAYAGS INC | COM | 72814N104 |  | 7072363 | 566242 | SH |  | SOLE |  | 566242 | 0 | 0 |
| PROVIDENT BANCORP INC | COM NEW | 74383L105 |  | 1690834 | 135375 | SH |  | SOLE |  | 135375 | 0 | 0 |
| PS INTL GROUP LTD | SHS | G7308J105 |  | 5977 | 15658 | SH |  | SOLE |  | 15658 | 0 | 0 |
| PSYENCE BIOMEDICAL LTD | *W EXP 01/25/202 | 74449F118 |  | 1560 | 76843 | SH |  | SOLE |  | 76843 | 0 | 0 |
| RADIUS RECYCLING INC | CL A | 806882106 |  | 3562325 | 119984 | SH |  | SOLE |  | 119984 | 0 | 0 |
| REAL MESSENGER CORP. | *W EXP 11/19/202 | G7410G114 |  | 15715 | 350000 | SH |  | SOLE |  | 350000 | 0 | 0 |
| REDFIN CORP | COM | 75737F108 |  | 2935999 | 262377 | SH |  | SOLE |  | 262377 | 0 | 0 |
| REPUBLIC DIGITAL ACQUISITION | UNIT 99/99/9999 | G7515A111 |  | 1070000 | 100000 | SH |  | SOLE |  | 100000 | 0 | 0 |
| RF ACQUISITION CORP II | UNIT 05/01/2026 | G75389125 |  | 4872740 | 459866 | SH |  | SOLE |  | 459866 | 0 | 0 |
| RITHM PPTY TR INC | COM | 38983D300 |  | 755168 | 279692 | SH |  | SOLE |  | 279692 | 0 | 0 |
| RIVERNORTH CAP AND INCM FD I | RIGHT 07/07/2025 | 76882B124 |  | 1330 | 24175 | SH |  | SOLE |  | 24175 | 0 | 0 |
| SAGE THERAPEUTICS INC | COM | 78667J108 |  | 1665622 | 182634 | SH |  | SOLE |  | 182634 | 0 | 0 |
| SBC MED GROUP HLDGS INC | *W EXP 09/17/202 | 73245B115 |  | 40223 | 208303 | SH |  | SOLE |  | 208303 | 0 | 0 |
| SCAGE FUTURE | *W EXP 05/15/203 | G7840J118 |  | 16521 | 206250 | SH |  | SOLE |  | 206250 | 0 | 0 |
| SCHMID GROUP N.V. | EURO SHS CL A | N68722102 |  | 510805 | 184406 | SH |  | SOLE |  | 184406 | 0 | 0 |
| SCYNEXIS INC | COM NEW | 811292200 |  | 128078 | 189802 | SH |  | SOLE |  | 189802 | 0 | 0 |
| SERITAGE GROWTH PPTYS | CL A | 81752R100 |  | 3358672 | 1090478 | SH |  | SOLE |  | 1090478 | 0 | 0 |
| SIM ACQUISITION CORP. I | UNIT 06/17/2029 | G8431T127 |  | 1055889 | 99999 | SH |  | SOLE |  | 99999 | 0 | 0 |
| SIRIUSXM HOLDINGS INC | COMMON STOCK | 829933100 |  | 236246 | 10285 | SH |  | SOLE |  | 10285 | 0 | 0 |
| SKECHERS U S A INC | CL A | 830566105 |  | 2675945 | 42408 | SH |  | SOLE |  | 42408 | 0 | 0 |
| SOUTHERN STS BANCSHARES INC | COM | 843878307 |  | 1854870 | 51000 | SH |  | SOLE |  | 51000 | 0 | 0 |
| SOUTHLAND HLDGS INC | *W EXP 02/14/202 | 84445C118 |  | 16460 | 51436 | SH |  | SOLE |  | 51436 | 0 | 0 |
| SPDR S 500 ETF TR | TR UNIT | 78462F103 |  | 8279190 | 13400 | SH | Call | SOLE |  | 13400 | 0 | 0 |
| SPDR S 500 ETF TR | TR UNIT | 78462F103 |  | 8279190 | 13400 | SH | Put | SOLE |  | 13400 | 0 | 0 |
| SPRINGWORKS THERAPEUTICS INC | COM | 85205L107 |  | 2447897 | 52094 | SH |  | SOLE |  | 52094 | 0 | 0 |
| STARZ ENTERTAINMENT CORP. | COM | 855919106 |  | 197436 | 12286 | SH |  | SOLE |  | 12286 | 0 | 0 |
| STERLING BANCORP INC | COM | 85917W102 |  | 5603 | 560283 | SH |  | SOLE |  | 560283 | 0 | 0 |
| SUNCAR TECHNOLOGY GROUP INC | *W EXP 05/17/202 | G85727116 |  | 6525 | 93215 | SH |  | SOLE |  | 93215 | 0 | 0 |
| SURMODICS INC | COM | 868873100 |  | 2231756 | 75118 | SH |  | SOLE |  | 75118 | 0 | 0 |
| TEVOGEN BIO HLDGS INC | *W EXP 02/14/202 | 88165K119 |  | 4578 | 65500 | SH |  | SOLE |  | 65500 | 0 | 0 |
| THERATECHNOLOGIES INC | COM NEW | 88338H704 |  | 56640 | 24000 | SH |  | SOLE |  | 24000 | 0 | 0 |
| THERAVANCE BIOPHARMA INC | COM | G8807B106 |  | 139221 | 12622 | SH |  | SOLE |  | 12622 | 0 | 0 |
| THIRD HARMONIC BIO INC | COM | 88427A107 |  | 1594427 | 293633 | SH |  | SOLE |  | 293633 | 0 | 0 |
| THUNDER PWR HLDGS INC | COM | 31561T102 |  | 2139 | 20178 | SH |  | SOLE |  | 20178 | 0 | 0 |
| TOTAL RETURN SECURITIES FUND | COM | 870875101 |  | 883650 | 139377 | SH |  | SOLE |  | 139377 | 0 | 0 |
| TRAILBLAZER MERGER CORP I | RIGHT 04/21/2028 | 89278D125 |  | 27653 | 74118 | SH |  | SOLE |  | 74118 | 0 | 0 |
| TRANSLATIONAL DEV ACQUISITIO | UNIT 99/99/9999 | G9008W121 |  | 621000 | 60000 | SH |  | SOLE |  | 60000 | 0 | 0 |
| TRIUMPH GROUP INC NEW | COM | 896818101 |  | 4709624 | 182898 | SH |  | SOLE |  | 182898 | 0 | 0 |
| VERDE CLEAN FUELS INC | *W EXP 02/15/202 | 923372114 |  | 10859 | 63393 | SH |  | SOLE |  | 63393 | 0 | 0 |
| VIRTUS TOTAL RETURN FD INC | COM | 92835W107 |  | 4231316 | 679184 | SH |  | SOLE |  | 679184 | 0 | 0 |
| VOYAGER ACQUISITION CORP | UNIT 99/99/9999 | G93A7H120 |  | 2107360 | 200000 | SH |  | SOLE |  | 200000 | 0 | 0 |
| VSEE HEALTH INC | *W EXP 99/99/999 | 92919Y110 |  | 7512 | 211600 | SH |  | SOLE |  | 211600 | 0 | 0 |
| WALGREENS BOOTS ALLIANCE INC | COM | 931427108 |  | 3803714 | 331334 | SH |  | SOLE |  | 331334 | 0 | 0 |
| WEN ACQUISITION CORP | UNIT 05/16/2030 | G9R39C129 |  | 1405979 | 133016 | SH |  | SOLE |  | 133016 | 0 | 0 |
| WESTERN ASSET HIGH YIELD DEF | COM | 95768B107 |  | 187367 | 15640 | SH |  | SOLE |  | 15640 | 0 | 0 |
| WINTERGREEN ACQUISITION CORP | UNIT 05/21/2030 | G9717M125 |  | 337006 | 33400 | SH |  | SOLE |  | 33400 | 0 | 0 |
| YORKVILLE ACQUISITION CORP. | UNIT 06/06/2030 | G98659108 |  | 225000 | 20000 | SH |  | SOLE |  | 20000 | 0 | 0 |
| ZOOZ PWR LTD | *W EXP 04/02/202 | M2573A197 |  | 10845 | 150004 | SH |  | SOLE |  | 150004 | 0 | 0 |

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