# EDGAR Filing Document

**Accession Number:** 0001276470
**File Stem:** 0001013594-26-000248
**Filing Date:** 2026-2
**Character Count:** 18782
**Document Hash:** 2ec98d8fbfc41baeddeecbea3e78774c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001013594-26-000248.hdr.sgml**: 20260217

**ACCESSION NUMBER**: 0001013594-26-000248

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

**PUBLIC DOCUMENT COUNT**: 2

**CONFORMED PERIOD OF REPORT**: 20251231

**FILED AS OF DATE**: 20260217

**DATE AS OF CHANGE**: 20260217

**EFFECTIVENESS DATE**: 20260217

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** CORSAIR CAPITAL MANAGEMENT, L.P.
- **CENTRAL INDEX KEY:** 0001276470

**ORGANIZATION NAME:**
- **EIN:** 043683843
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 13F-HR
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 028-10823
- **FILM NUMBER:** 26637823

**BUSINESS ADDRESS:**
- **STREET 1:** 18 EAST 48TH STREET
- **STREET 2:** 20TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10017
- **BUSINESS PHONE:** 2129493000

**MAIL ADDRESS:**
- **STREET 1:** 18 EAST 48TH STREET
- **STREET 2:** 20TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10017

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CORSAIR CAPITAL MANAGEMENT LLC
- **DATE OF NAME CHANGE:** 20040114

### 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:** CORSAIR CAPITAL MANAGEMENT L.P.<br>**Address:** 18 EAST 48TH STREET<br>20TH FLOOR<br>NEW YORK, NY 10017

**Form 13F File Number:** 028-10823

**CRD Number (if applicable):** 000157029

**SEC File Number (if applicable):** 801-73636

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:** Jay R. Petschek<br>**Title:** Managing Member of the General Partner<br>**Phone:** 212-949-3000

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

/s/ Jay R. Petschek  New York, NY  02-17-2026<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:** 152

**Form 13F Information Table Value Total:** $643988639

      (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 |
| ACACIA RESH CORP | ACACIA TCH COM | 003881307 |  | 623353 | 166672 | SH |  | SOLE |  | 166672 | 0 | 0 |
| AERCAP HOLDINGS NV | SHS | N00985106 |  | 1143036 | 7951 | SH |  | SOLE |  | 7951 | 0 | 0 |
| ALEXANDER  BALDWIN INC NEW | COM | 014491104 |  | 1444800 | 70000 | SH |  | SOLE |  | 70000 | 0 | 0 |
| ALIGHT INC | COM CL A | 01626W101 |  | 24700841 | 12667098 | SH |  | SOLE |  | 12667098 | 0 | 0 |
| ALPHABET INC | CAP STK CL A | 02079K305 |  | 12344720 | 39440 | SH |  | SOLE |  | 39440 | 0 | 0 |
| ALTO INGREDIENTS INC | COM | 021513106 |  | 720576 | 250200 | SH |  | SOLE |  | 250200 | 0 | 0 |
| AMAZON COM INC | COM | 023135106 |  | 1038921 | 4501 | SH |  | SOLE |  | 4501 | 0 | 0 |
| AMPLITECH GROUP INC | COM NEW | 03211Q200 |  | 513449 | 171722 | SH |  | SOLE |  | 171722 | 0 | 0 |
| ANTERO MIDSTREAM CORP | COM | 03676B102 |  | 747251 | 42004 | SH |  | SOLE |  | 42004 | 0 | 0 |
| AON PLC | SHS CL A | G0403H108 |  | 14150841 | 40101 | SH |  | SOLE |  | 40101 | 0 | 0 |
| API GROUP CORP | COM STK | 00187Y100 |  | 27494784 | 718630 | SH |  | SOLE |  | 718630 | 0 | 0 |
| APOLLO GLOBAL MGMT INC | COM | 03769M106 |  | 2436600 | 16832 | SH |  | SOLE |  | 16832 | 0 | 0 |
| APPLE INC | COM | 037833100 |  | 2442934 | 8986 | SH |  | SOLE |  | 8986 | 0 | 0 |
| APPLOVIN CORP | COM CL A | 03831W108 |  | 404292 | 600 | SH |  | SOLE |  | 600 | 0 | 0 |
| AQUESTIVE THERAPEUTICS INC | COM | 03843E104 |  | 387600 | 60000 | SH |  | SOLE |  | 60000 | 0 | 0 |
| ASP ISOTOPES INC | COM | 00218A105 |  | 80250 | 15000 | SH |  | SOLE |  | 15000 | 0 | 0 |
| BABCOCK  WILCOX ENTERPRISES | COM | 05614L209 |  | 317000 | 50000 | SH |  | SOLE |  | 50000 | 0 | 0 |
| BEL FUSE INC | CL B | 077347300 |  | 1227103 | 7234 | SH |  | SOLE |  | 7234 | 0 | 0 |
| BERKSHIRE HATHAWAY INC DEL | CL B NEW | 084670702 |  | 10327950 | 20547 | SH |  | SOLE |  | 20547 | 0 | 0 |
| BGC GROUP INC | CL A | 088929104 |  | 1230000 | 137738 | SH |  | SOLE |  | 137738 | 0 | 0 |
| BLUE OWL CAPITAL INC | COM CL A | 09581B103 |  | 1120500 | 75000 | SH |  | SOLE |  | 75000 | 0 | 0 |
| BRITISH AMERN TOB PLC | SPONSORED ADR | 110448107 |  | 622990 | 11003 | SH |  | SOLE |  | 11003 | 0 | 0 |
| BROADWIND INC | COM NEW | 11161T207 |  | 141500 | 50000 | SH |  | SOLE |  | 50000 | 0 | 0 |
| BROOKFIELD CORP | CL A LTD VT SH | 11271J107 |  | 688396 | 15001 | SH |  | SOLE |  | 15001 | 0 | 0 |
| CAPITAL ONE FINL CORP | COM | 14040H105 |  | 1207195 | 4981 | SH |  | SOLE |  | 4981 | 0 | 0 |
| CARECLOUD INC | COM | 14167R100 |  | 321232 | 110011 | SH |  | SOLE |  | 110011 | 0 | 0 |
| CBL  ASSOC PPTYS INC | COMMON STOCK | 124830878 |  | 635771 | 17183 | SH |  | SOLE |  | 17183 | 0 | 0 |
| CELESTICA INC | COM | 15101Q207 |  | 591220 | 2000 | SH |  | SOLE |  | 2000 | 0 | 0 |
| CHURCHILL CAP CORP X | SHS CL A | G2130T108 |  | 390000 | 25000 | SH |  | SOLE |  | 25000 | 0 | 0 |
| CHURCHILL DOWNS INC | COM | 171484108 |  | 2313489 | 20333 | SH |  | SOLE |  | 20333 | 0 | 0 |
| CINEVERSE CORP | COM CL A | 172406308 |  | 1621852 | 768650 | SH |  | SOLE |  | 768650 | 0 | 0 |
| CIPHER MINING INC | COM | 17253J106 |  | 898220 | 60855 | SH |  | SOLE |  | 60855 | 0 | 0 |
| CLARIVATE PLC | ORD SHS | G21810109 |  | 66800 | 20000 | SH |  | SOLE |  | 20000 | 0 | 0 |
| CNX RES CORP | COM | 12653C108 |  | 806440 | 21932 | SH |  | SOLE |  | 21932 | 0 | 0 |
| CODA OCTOPUS GROUP INC | COM NEW | 19188U206 |  | 134273 | 14438 | SH |  | SOLE |  | 14438 | 0 | 0 |
| COMPOSECURE INC | COM CL A | 20459V105 |  | 3682480 | 191000 | SH | Call | SOLE |  | 191000 | 0 | 0 |
| COMPOSECURE INC | COM CL A | 20459V105 |  | 24406552 | 1265900 | SH | Call | SOLE |  | 1265900 | 0 | 0 |
| COMPOSECURE INC | COM CL A | 20459V105 |  | 80938944 | 4198078 | SH |  | SOLE |  | 4198078 | 0 | 0 |
| COMSTOCK HLDG COS INC | CL A NEW | 205684202 |  | 527966 | 45436 | SH |  | SOLE |  | 45436 | 0 | 0 |
| COMSTOCK INC | COM SHS | 205750409 |  | 2068444 | 550118 | SH |  | SOLE |  | 550118 | 0 | 0 |
| CRH PLC | ORD | G25508105 |  | 329971 | 2644 | SH |  | SOLE |  | 2644 | 0 | 0 |
| DANAOS CORPORATION | SHS | Y1968P121 |  | 1186762 | 12601 | SH |  | SOLE |  | 12601 | 0 | 0 |
| DELCATH SYS INC | COM NEW | 24661P807 |  | 202000 | 20000 | SH |  | SOLE |  | 20000 | 0 | 0 |
| DIGI PWR X INC | COM SUB VTG | 25380B102 |  | 204000 | 80000 | SH |  | SOLE |  | 80000 | 0 | 0 |
| DLOCAL LTD | CLASS A COM | G29018101 |  | 848612 | 60015 | SH |  | SOLE |  | 60015 | 0 | 0 |
| DUOS TECHNOLOGIES GROUP INC | COM | 266042407 |  | 787748 | 70022 | SH |  | SOLE |  | 70022 | 0 | 0 |
| EASTMAN KODAK CO | COM NEW | 277461406 |  | 461941 | 54603 | SH |  | SOLE |  | 54603 | 0 | 0 |
| ELECTROMED INC | COM | 285409108 |  | 744715 | 25574 | SH |  | SOLE |  | 25574 | 0 | 0 |
| ENCORE CAP GROUP INC | COM | 292554102 |  | 285174 | 5247 | SH |  | SOLE |  | 5247 | 0 | 0 |
| ENTRAVISION COMMUNICATIONS C | CL A | 29382R107 |  | 649007 | 221504 | SH |  | SOLE |  | 221504 | 0 | 0 |
| ENVIRI CORP | COM | 415864107 |  | 896000 | 50000 | SH |  | SOLE |  | 50000 | 0 | 0 |
| EVOLV TECHNOLOGIES HLDNGS IN | COM CL A | 30049H102 |  | 501823 | 70087 | SH |  | SOLE |  | 70087 | 0 | 0 |
| EXPAND ENERGY CORPORATION | COM | 165167735 |  | 371030 | 3362 | SH |  | SOLE |  | 3362 | 0 | 0 |
| FIVE POINT HOLDINGS LLC | COM CL A | 33833Q106 |  | 643208 | 115064 | SH |  | SOLE |  | 115064 | 0 | 0 |
| FREQUENCY ELECTRS INC | COM | 358010106 |  | 3234169 | 60070 | SH |  | SOLE |  | 60070 | 0 | 0 |
| FTAI AVIATION LTD | SHS | G3730V105 |  | 492125 | 2500 | SH |  | SOLE |  | 2500 | 0 | 0 |
| GARRETT MOTION INC | COM | 366505105 |  | 880738 | 50530 | SH |  | SOLE |  | 50530 | 0 | 0 |
| GBANK FINL HLDGS INC | COM | 36166F100 |  | 526244 | 15528 | SH |  | SOLE |  | 15528 | 0 | 0 |
| GENWORTH FINL INC | COM SHS | 37247D106 |  | 387423 | 42904 | SH |  | SOLE |  | 42904 | 0 | 0 |
| GODADDY INC | CL A | 380237107 |  | 11574182 | 93280 | SH |  | SOLE |  | 93280 | 0 | 0 |
| GOLAR LNG LTD | SHS | G9456A100 |  | 558262 | 15003 | SH |  | SOLE |  | 15003 | 0 | 0 |
| GREENLIGHT CAPITAL RE LTD | CLASS A | G4095J109 |  | 518917 | 35591 | SH |  | SOLE |  | 35591 | 0 | 0 |
| GRIFFON CORP | COM | 398433102 |  | 335034 | 4549 | SH |  | SOLE |  | 4549 | 0 | 0 |
| HALLADOR ENERGY COMPANY | COM | 40609P105 |  | 618971 | 32509 | SH |  | SOLE |  | 32509 | 0 | 0 |
| HARROW INC | COM | 415858109 |  | 490000 | 10000 | SH |  | SOLE |  | 10000 | 0 | 0 |
| HARVARD BIOSCIENCE INC | COM | 416906105 |  | 741493 | 1108692 | SH |  | SOLE |  | 1108692 | 0 | 0 |
| IAC INC | COM NEW | 44891N208 |  | 560108 | 14325 | SH |  | SOLE |  | 14325 | 0 | 0 |
| INDUSTRIAL LOGISTICS PPTYS T | COM SHS BEN INT | 456237106 |  | 701081 | 126549 | SH |  | SOLE |  | 126549 | 0 | 0 |
| INNOVIZ TECHNOLOGIES LTD | SHS | M5R635108 |  | 21328 | 25000 | SH |  | SOLE |  | 25000 | 0 | 0 |
| INTEGRA RES CORP | COM | 45826T509 |  | 1904750 | 475000 | SH |  | SOLE |  | 475000 | 0 | 0 |
| INTEL CORP | COM | 458140100 |  | 369148 | 10004 | SH |  | SOLE |  | 10004 | 0 | 0 |
| INVESCO QQQ TR | UNIT SER 1 | 46090E103 |  | 8196124 | 13342 | SH |  | SOLE |  | 13342 | 0 | 0 |
| IOVANCE BIOTHERAPEUTICS INC | COM | 462260100 |  | 819000 | 300000 | SH |  | SOLE |  | 300000 | 0 | 0 |
| IQVIA HLDGS INC | COM | 46266C105 |  | 731005 | 3243 | SH |  | SOLE |  | 3243 | 0 | 0 |
| IREN LIMITED | ORDINARY SHARES | Q4982L109 |  | 5386569 | 142615 | SH |  | SOLE |  | 142615 | 0 | 0 |
| ISHARES TR | RUS 2000 GRW ETF | 464287648 |  | 2740417 | 8484 | SH |  | SOLE |  | 8484 | 0 | 0 |
| ISHARES TR | S MC 400GR ETF | 464287606 |  | 758861 | 7833 | SH |  | SOLE |  | 7833 | 0 | 0 |
| JAKKS PAC INC | COM NEW | 47012E403 |  | 336418 | 19930 | SH |  | SOLE |  | 19930 | 0 | 0 |
| KAZIA THERAPEUTICS LTD | SPONSORED ADS | 48669G303 |  | 470246 | 70000 | SH |  | SOLE |  | 70000 | 0 | 0 |
| KINDER MORGAN INC DEL | COM | 49456B101 |  | 324822 | 11816 | SH |  | SOLE |  | 11816 | 0 | 0 |
| KKR  CO INC | COM | 48251W104 |  | 998678 | 7834 | SH |  | SOLE |  | 7834 | 0 | 0 |
| LAUREATE EDUCATION INC | COMMON STOCK | 518613203 |  | 62316099 | 1850790 | SH |  | SOLE |  | 1850790 | 0 | 0 |
| LEGACY ED INC | COM | 52474R207 |  | 305078 | 29939 | SH |  | SOLE |  | 29939 | 0 | 0 |
| LIFEWAY FOODS INC | COM | 531914109 |  | 349542 | 14426 | SH |  | SOLE |  | 14426 | 0 | 0 |
| LIMBACH HLDGS INC | COM | 53263P105 |  | 24238053 | 311343 | SH |  | SOLE |  | 311343 | 0 | 0 |
| LIQUIDIA CORPORATION | COM NEW | 53635D202 |  | 689800 | 20000 | SH |  | SOLE |  | 20000 | 0 | 0 |
| M/I HOMES INC | COM | 55305B101 |  | 558886 | 4368 | SH |  | SOLE |  | 4368 | 0 | 0 |
| MADISON SQUARE GRDN SPRT COR | CL A | 55825T103 |  | 600327 | 2321 | SH |  | SOLE |  | 2321 | 0 | 0 |
| MAREX GROUP PLC | ORD | G5S37H101 |  | 500982 | 13060 | SH |  | SOLE |  | 13060 | 0 | 0 |
| MARVELL TECHNOLOGY INC | COM | 573874104 |  | 425240 | 5004 | SH |  | SOLE |  | 5004 | 0 | 0 |
| MEDALLION FINL CORP | COM | 583928106 |  | 595266 | 57849 | SH |  | SOLE |  | 57849 | 0 | 0 |
| MICRON TECHNOLOGY INC | COM | 595112103 |  | 2854385 | 10001 | SH |  | SOLE |  | 10001 | 0 | 0 |
| MICROSOFT CORP | COM | 594918104 |  | 11337987 | 23444 | SH |  | SOLE |  | 23444 | 0 | 0 |
| MIRION TECHNOLOGIES INC | COM CL A | 60471A101 |  | 23008253 | 982419 | SH |  | SOLE |  | 982419 | 0 | 0 |
| MODULAR MED INC | COM NEW | 60785L207 |  | 36410 | 100000 | SH |  | SOLE |  | 100000 | 0 | 0 |
| MONEYHERO LIMITED | ORD SHS | G6202B101 |  | 323656 | 256870 | SH |  | SOLE |  | 256870 | 0 | 0 |
| MORGAN STANLEY | COM NEW | 617446448 |  | 1387397 | 7815 | SH |  | SOLE |  | 7815 | 0 | 0 |
| M-TRON INDS INC | COM | 55380K109 |  | 305217 | 5735 | SH |  | SOLE |  | 5735 | 0 | 0 |
| NATHANS FAMOUS INC NEW | COM | 632347100 |  | 444083 | 4746 | SH |  | SOLE |  | 4746 | 0 | 0 |
| NATIONAL PRESTO INDS INC | COM | 637215104 |  | 856429 | 8022 | SH |  | SOLE |  | 8022 | 0 | 0 |
| NEBIUS GROUP N.V. | SHS CLASS A | N97284108 |  | 1641539 | 19611 | SH |  | SOLE |  | 19611 | 0 | 0 |
| NET LEASE OFFICE PROPERTIES | COM | 64110Y108 |  | 498185 | 19317 | SH |  | SOLE |  | 19317 | 0 | 0 |
| NEXTNAV INC | COMMON STOCK | 65345N106 |  | 429146 | 25790 | SH |  | SOLE |  | 25790 | 0 | 0 |
| NVIDIA CORPORATION | COM | 67066G104 |  | 932687 | 5001 | SH |  | SOLE |  | 5001 | 0 | 0 |
| OMEGA FLEX INC | COM | 682095104 |  | 589772 | 20033 | SH |  | SOLE |  | 20033 | 0 | 0 |
| ONITY GROUP INC | COM NEW | 675746606 |  | 1236467 | 27003 | SH |  | SOLE |  | 27003 | 0 | 0 |
| OPPENHEIMER HLDGS INC | CL A NON VTG | 683797104 |  | 646345 | 8941 | SH |  | SOLE |  | 8941 | 0 | 0 |
| OWLET INC | CL A NEW | 69120X206 |  | 1690058 | 104389 | SH |  | SOLE |  | 104389 | 0 | 0 |
| PAYPAL HLDGS INC | COM | 70450Y103 |  | 583800 | 10000 | SH |  | SOLE |  | 10000 | 0 | 0 |
| PERMA-FIX ENVIRONMENTAL SVCS | COM NEW | 714157203 |  | 272561 | 21649 | SH |  | SOLE |  | 21649 | 0 | 0 |
| PERMA-PIPE INTL HLDGS INC | COM | 714167103 |  | 254326 | 8377 | SH |  | SOLE |  | 8377 | 0 | 0 |
| PITNEY BOWES INC | COM | 724479100 |  | 1273632 | 120495 | SH |  | SOLE |  | 120495 | 0 | 0 |
| POWER SOLUTIONS INTL INC | COM NEW | 73933G202 |  | 1207882 | 21139 | SH |  | SOLE |  | 21139 | 0 | 0 |
| PRIORITY TECHNOLOGY HLDGS IN | COM | 74275G107 |  | 492854 | 90432 | SH |  | SOLE |  | 90432 | 0 | 0 |
| PROFOUND MED CORP | COM NEW | 74319B502 |  | 207925 | 26420 | SH |  | SOLE |  | 26420 | 0 | 0 |
| QUICKLOGIC CORP | COM NEW | 74837P405 |  | 264019 | 43930 | SH |  | SOLE |  | 43930 | 0 | 0 |
| RAVE RESTAURANT GROUP INC | COM | 754198109 |  | 489727 | 148402 | SH |  | SOLE |  | 148402 | 0 | 0 |
| RESOLUTE HLDGS MGMT INC | COM | 76134H101 |  | 42890787 | 207774 | SH |  | SOLE |  | 207774 | 0 | 0 |
| ROBINHOOD MKTS INC | COM CL A | 770700102 |  | 316680 | 2800 | SH |  | SOLE |  | 2800 | 0 | 0 |
| RTX CORPORATION | COM | 75513E101 |  | 622826 | 3396 | SH |  | SOLE |  | 3396 | 0 | 0 |
| S GLOBAL INC | COM | 78409V104 |  | 4180197 | 7999 | SH |  | SOLE |  | 7999 | 0 | 0 |
| SEADRILL LTD | COM | G7997W102 |  | 415304 | 12003 | SH |  | SOLE |  | 12003 | 0 | 0 |
| SENESTECH INC | COM NEW | 81720R604 |  | 81675 | 38166 | SH |  | SOLE |  | 38166 | 0 | 0 |
| SHIFT4 PMTS INC | CL A | 82452J109 |  | 633415 | 10059 | SH |  | SOLE |  | 10059 | 0 | 0 |
| SOFI TECHNOLOGIES INC | COM | 83406F102 |  | 209492 | 8002 | SH |  | SOLE |  | 8002 | 0 | 0 |
| SPDR GOLD TR | GOLD SHS | 78463V107 |  | 1442568 | 3640 | SH |  | SOLE |  | 3640 | 0 | 0 |
| SPX TECHNOLOGIES INC | COM | 78473E103 |  | 20138440 | 100662 | SH |  | SOLE |  | 100662 | 0 | 0 |
| SELECT SECTOR SPDR TR | STATE STREET ENE | 81369Y506 |  | 298305 | 6672 | SH |  | SOLE |  | 6672 | 0 | 0 |
| SPDR S 500 ETF TR | TR UNIT | 78462F103 |  | 26258693 | 38507 | SH |  | SOLE |  | 38507 | 0 | 0 |
| ST JOE CO | COM | 790148100 |  | 1187637 | 20004 | SH |  | SOLE |  | 20004 | 0 | 0 |
| SPDR S MIDCAP 400 ETF TR | UTSER1 S | 78467Y107 |  | 360158 | 597 | SH |  | SOLE |  | 597 | 0 | 0 |
| SUNRISE RLTY TR INC | COM | 867981102 |  | 478139 | 50704 | SH |  | SOLE |  | 50704 | 0 | 0 |
| SUPERCOM LTD NEW | ORD SHS | M87095309 |  | 1073068 | 118571 | SH |  | SOLE |  | 118571 | 0 | 0 |
| TALEN ENERGY CORP | COM | 87422Q109 |  | 749680 | 2000 | SH |  | SOLE |  | 2000 | 0 | 0 |
| TECK RESOURCES LTD | CL B | 878742204 |  | 502318 | 10489 | SH |  | SOLE |  | 10489 | 0 | 0 |
| TECOGEN INC NEW | COM NEW | 87876P201 |  | 271784 | 55017 | SH |  | SOLE |  | 55017 | 0 | 0 |
| TEEKAY CORPORATION LTD | SHS | G8726T105 |  | 530196 | 58715 | SH |  | SOLE |  | 58715 | 0 | 0 |
| THRYV HLDGS INC | COM NEW | 886029206 |  | 121000 | 20000 | SH |  | SOLE |  | 20000 | 0 | 0 |
| TRUMP MEDIA  TECHNOLOGY GRO | COM | 25400Q105 |  | 132400 | 10000 | SH |  | SOLE |  | 10000 | 0 | 0 |
| TURNING PT BRANDS INC | COM | 90041L105 |  | 2522902 | 23274 | SH |  | SOLE |  | 23274 | 0 | 0 |
| UNITED NAT FOODS INC | COM | 911163103 |  | 505050 | 15000 | SH |  | SOLE |  | 15000 | 0 | 0 |
| VELO3D INC | COM NEW | 92259N302 |  | 274800 | 20000 | SH |  | SOLE |  | 20000 | 0 | 0 |
| VERSABANK NEW | COM | 92512J106 |  | 367175 | 24511 | SH |  | SOLE |  | 24511 | 0 | 0 |
| VERTIV HOLDINGS CO | COM CL A | 92537N108 |  | 96161360 | 593552 | SH |  | SOLE |  | 593552 | 0 | 0 |
| VERTIV HOLDINGS CO | COM CL A | 92537N108 |  | 11421705 | 70500 | SH | Call | SOLE |  | 70500 | 0 | 0 |
| VISHAY PRECISION GROUP INC | COM | 92835K103 |  | 962577 | 25002 | SH |  | SOLE |  | 25002 | 0 | 0 |
| VOYA FINANCIAL INC | COM | 929089100 |  | 2781233 | 37337 | SH |  | SOLE |  | 37337 | 0 | 0 |
| WEBULL CORP | ORD SHS | G9572D103 |  | 93240 | 12000 | SH |  | SOLE |  | 12000 | 0 | 0 |
| WILLIS LEASE FIN CORP | COM | 970646105 |  | 1627951 | 12002 | SH |  | SOLE |  | 12002 | 0 | 0 |
| WILLOW LANE ACQUISITION CORP | ORD SHS CL A | G9675P102 |  | 704402 | 55728 | SH |  | SOLE |  | 55728 | 0 | 0 |
| YATRA ONLINE INC | ORD SHS | G98338109 |  | 35600 | 20000 | SH |  | SOLE |  | 20000 | 0 | 0 |
| ZEDGE INC | CL B | 98923T104 |  | 43198 | 13170 | SH |  | SOLE |  | 13170 | 0 | 0 |

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