# EDGAR Filing Document

**Accession Number:** 0000932724
**File Stem:** 0001140361-26-021336
**Filing Date:** 2026-5
**Character Count:** 34923
**Document Hash:** 1b2db4d4b3e1f45239c3655c29741880
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-26-021336.hdr.sgml**: 20260514

**ACCESSION NUMBER**: 0001140361-26-021336

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

**PUBLIC DOCUMENT COUNT**: 2

**CONFORMED PERIOD OF REPORT**: 20260331

**FILED AS OF DATE**: 20260514

**DATE AS OF CHANGE**: 20260514

**EFFECTIVENESS DATE**: 20260514

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** GABELLI & Co INVESTMENT ADVISERS, INC.
- **CENTRAL INDEX KEY:** 0000932724

**ORGANIZATION NAME:**
- **EIN:** 000000000

**FILING VALUES:**
- **FORM TYPE:** 13F-HR
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 028-10598
- **FILM NUMBER:** 26979629

**BUSINESS ADDRESS:**
- **STREET 1:** ONE CORPORATE CENTER
- **CITY:** RYE
- **STATE:** NY
- **ZIP:** 10580
- **BUSINESS PHONE:** 914-921-5000

**MAIL ADDRESS:**
- **STREET 1:** ONE CORPORATE CENTER
- **CITY:** RYE
- **STATE:** NY
- **ZIP:** 10580

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** GABELLI SECURITIES, INC.
- **DATE OF NAME CHANGE:** 20130812

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** GABELLI SECURITIES INC
- **DATE OF NAME CHANGE:** 19941114

### FORM 13F COVER PAGE

**Report for the Calendar Year or Quarter Ended:** 03-31-2026

**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:** GABELLI  Co INVESTMENT ADVISERS INC.<br>**Address:** One Corporate Center<br>Rye, NY 10580

**Form 13F File Number:** 028-10598

**CRD Number (if applicable):** 000137024

**SEC File Number (if applicable):** 801-65243

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:** Douglas R. Jamieson<br>**Title:** President<br>**Phone:** 914-921-5020

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

/s/ Douglas R. Jamieson  Greenwich, CT  05-04-2026<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:** 297

**Form 13F Information Table Value Total:** $674148997

      (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 |
| 7GC  CO HOLDINGS CL A -CW26 | WARRANT | 06682J118 |  | 167 | 12711 | SH |  | SOLE |  | 12711 | 0 | 0 |
| A SPAC III ACQUISITION CORP RIGHTS | EQUITY RIGHT | G0544A145 |  | 18576 | 103200 | SH |  | SOLE |  | 103200 | 0 | 0 |
| ABBVIE INC | EQUITY | 00287Y109 |  | 293612 | 1350 | SH |  | SOLE |  | 1350 | 0 | 0 |
| ADVANCE AUTO PARTS INC | EQUITY | 00751Y106 |  | 305950 | 5800 | SH |  | SOLE |  | 5800 | 0 | 0 |
| ADVANCED MICRO DEVICES | EQUITY | 007903107 |  | 834063 | 4100 | SH |  | SOLE |  | 4100 | 0 | 0 |
| AES CORP | EQUITY | 00130H105 |  | 6597643 | 468250 | SH |  | SOLE |  | 468250 | 0 | 0 |
| AFFINITY BANCSHARES INC | EQUITY | 00832E103 |  | 622167 | 27950 | SH |  | SOLE |  | 27950 | 0 | 0 |
| AGRICULTURE  NATURAL SOLUTI | EQUITY | G0131Y100 |  | 563371 | 49900 | SH |  | SOLE |  | 49900 | 0 | 0 |
| AGRICULTURE  NATURAL SOLU-W | WARRANT | G0131Y118 |  | 4990 | 24950 | SH |  | SOLE |  | 24950 | 0 | 0 |
| AI INFRASTRUCTURE AC-A | EQUITY | G01336109 |  | 1299888 | 129600 | SH |  | SOLE |  | 129600 | 0 | 0 |
| AI INFRASTRUCTURE ACQ RIGHTS | EQUITY RIGHT | G01336117 |  | 32400 | 129600 | SH |  | SOLE |  | 129600 | 0 | 0 |
| AIFEEX/SHEPHERD AVE CAPITAL ACQ-RIGHTS | EQUITY RIGHT | G8089R118 |  | 40640 | 203200 | SH |  | SOLE |  | 203200 | 0 | 0 |
| AIR LEASE CORP | EQUITY | 00912X302 |  | 13543627 | 208556 | SH |  | SOLE |  | 208556 | 0 | 0 |
| ALCHEMY INVESTMENTS ACQUI-28 | WARRANT | G0232F133 |  | 1928 | 12050 | SH |  | SOLE |  | 12050 | 0 | 0 |
| ALGONQUIN POWER  UTILITIES | EQUITY | 015857105 |  | 380680 | 62000 | SH |  | SOLE |  | 62000 | 0 | 0 |
| ALIGN TECHNOLOGY INC | EQUITY | 016255101 |  | 278574 | 1625 | SH |  | SOLE |  | 1625 | 0 | 0 |
| ALPHABET INC-CL A | EQUITY | 02079K305 |  | 205605 | 715 | SH |  | SOLE |  | 715 | 0 | 0 |
| AMAZON.COM INC | EQUITY | 023135106 |  | 4581940 | 22000 | SH |  | SOLE |  | 22000 | 0 | 0 |
| AMERICAN OUTDOOR BRANDS INC | EQUITY | 02875D109 |  | 281937 | 30186 | SH |  | SOLE |  | 30186 | 0 | 0 |
| AMICUS THERAPEUTICS INC | EQUITY | 03152W109 |  | 11240336 | 777340 | SH |  | SOLE |  | 777340 | 0 | 0 |
| APARTMENT INVT  MGMT CO -A | EQUITY | 03748R747 |  | 1544362 | 379450 | SH |  | SOLE |  | 379450 | 0 | 0 |
| APELLIS PHARMACEUTICALS INC | EQUITY | 03753U106 |  | 8070138 | 200600 | SH |  | SOLE |  | 200600 | 0 | 0 |
| APEX TECH ACQUISITION INC | EQUITY UNIT | G0R21F121 |  | 3443440 | 344000 | SH |  | SOLE |  | 344000 | 0 | 0 |
| APPLE INC | EQUITY | 037833100 |  | 380685 | 1500 | SH |  | SOLE |  | 1500 | 0 | 0 |
| APPLIED MATERIALS INC | EQUITY | 038222105 |  | 957012 | 2800 | SH |  | SOLE |  | 2800 | 0 | 0 |
| ARCELLX INC | EQUITY | 03940C100 |  | 17498568 | 152400 | SH |  | SOLE |  | 152400 | 0 | 0 |
| ARISTA NETWORKS INC | EQUITY | 040413205 |  | 319228 | 2600 | SH |  | SOLE |  | 2600 | 0 | 0 |
| ARLO TECHNOLOGIES INC | EQUITY | 04206A101 |  | 284600 | 20000 | SH |  | SOLE |  | 20000 | 0 | 0 |
| ASML HOLDING NV-NY REG SHS | DEPOSITORY RECEI | N07059210 |  | 528332 | 400 | SH |  | SOLE |  | 400 | 0 | 0 |
| ATLANTA BRAVES HLDS A IN-A | EQUITY | 047726104 |  | 1131600 | 24000 | SH |  | SOLE |  | 24000 | 0 | 0 |
| ATLANTA BRAVES HLDS C IN-C | EQUITY | 047726302 |  | 3314289 | 77618 | SH |  | SOLE |  | 77618 | 0 | 0 |
| AVERIN CAPITAL ACQUISITION C | EQUITY UNIT | G0679A126 |  | 1025000 | 102500 | SH |  | SOLE |  | 102500 | 0 | 0 |
| BANCROFT FUND LTD | EXCHANGE TRADED | 059695106 |  | 553575 | 25700 | SH |  | SOLE |  | 25700 | 0 | 0 |
| BANK OF AMERICA CORP 7.250 PERP SR:L CVT | PREFERRED CONVER | 060505682 |  | 387257 | 325 | SH |  | SOLE |  | 325 | 0 | 0 |
| BANK OF NEW YORK MELLON CORP | EQUITY | 064058100 |  | 1150711 | 9700 | SH |  | SOLE |  | 9700 | 0 | 0 |
| BELLEVUE LIFE SCIENCES-WRNT | WARRANT | 68840D110 |  | 1148 | 20800 | SH |  | SOLE |  | 20800 | 0 | 0 |
| BIOMOTION SCIENCES-CW29 | WARRANT | G1281K114 |  | 774 | 38150 | SH |  | SOLE |  | 38150 | 0 | 0 |
| BLUEPORT ACQUISITION LTD | EQUITY UNIT | G1196A128 |  | 1098230 | 108200 | SH |  | SOLE |  | 108200 | 0 | 0 |
| BOEING CO/THE | EQUITY | 097023105 |  | 756314 | 3800 | SH |  | SOLE |  | 3800 | 0 | 0 |
| BRIDGEBIO PHARMA INC | EQUITY | 10806X102 |  | 334170 | 4500 | SH |  | SOLE |  | 4500 | 0 | 0 |
| BRIGHTHOUSE FINANCIAL INC | EQUITY | 10922N103 |  | 2847294 | 47550 | SH |  | SOLE |  | 47550 | 0 | 0 |
| BRIGHTSPRING HEALTH SERV 6.750 02/01/27 CVT | PREFERRED CONVER | 10950A205 |  | 213060 | 1500 | SH |  | SOLE |  | 1500 | 0 | 0 |
| BRIGHTSPRING HEALTH SERVICES | EQUITY | 10950A106 |  | 213050 | 5000 | SH |  | SOLE |  | 5000 | 0 | 0 |
| BRIGHTSTAR LOTTERY PLC | EQUITY | G4863A108 |  | 1690649 | 132704 | SH |  | SOLE |  | 132704 | 0 | 0 |
| BROADCOM INC | EQUITY | 11135F101 |  | 967219 | 3125 | SH |  | SOLE |  | 3125 | 0 | 0 |
| CAESARS ENTERTAINMENT INC | EQUITY | 12769G100 |  | 798186 | 30200 | SH |  | SOLE |  | 30200 | 0 | 0 |
| CANNAE HOLDINGS INC | EQUITY | 13765N107 |  | 1314941 | 115650 | SH |  | SOLE |  | 115650 | 0 | 0 |
| CANTALOUPE INC | EQUITY | 138103106 |  | 2470085 | 228500 | SH |  | SOLE |  | 228500 | 0 | 0 |
| CANTOR EQUITY PARTNERS III-A | EQUITY | G1828A108 |  | 142278 | 13800 | SH |  | SOLE |  | 13800 | 0 | 0 |
| CANTOR EQUITY PARTNERS-CL A | EQUITY | G1827P106 |  | 1002196 | 96400 | SH |  | SOLE |  | 96400 | 0 | 0 |
| CARTESIAN GROWTH CORP III - CL A | EQUITY | G19307100 |  | 2498118 | 243600 | SH |  | SOLE |  | 243600 | 0 | 0 |
| CARTESIAN GROWTH CORP III - WARRANTS | WARRANT | G19307126 |  | 82824 | 121800 | SH |  | SOLE |  | 121800 | 0 | 0 |
| CENTESSA PHARMACEUTICALS-ADR | DEPOSITORY RECEI | 152309100 |  | 373368 | 9400 | SH |  | SOLE |  | 9400 | 0 | 0 |
| CHART INDUSTRIES INC | EQUITY | 16115Q308 |  | 26680674 | 129048 | SH |  | SOLE |  | 129048 | 0 | 0 |
| CHECK POINT SOFTWARE TECH | EQUITY | M22465104 |  | 442835 | 3100 | SH |  | SOLE |  | 3100 | 0 | 0 |
| CHURCHILL CAPITAL CORP IX | EQUITY | G21301109 |  | 2666262 | 249650 | SH |  | SOLE |  | 249650 | 0 | 0 |
| CHURCHILL CAPITAL CORP IX WARRANTS | WARRANT | G21301117 |  | 7526 | 16725 | SH |  | SOLE |  | 16725 | 0 | 0 |
| CHURCHILL CAPITAL CORP XI | EQUITY UNIT | G2131A124 |  | 1810150 | 176600 | SH |  | SOLE |  | 176600 | 0 | 0 |
| CHURCHILL DOWNS INC | EQUITY | 171484108 |  | 359320 | 4000 | SH |  | SOLE |  | 4000 | 0 | 0 |
| CISCO SYSTEMS INC | EQUITY | 17275R102 |  | 1280235 | 16500 | SH |  | SOLE |  | 16500 | 0 | 0 |
| CLEAR CHANNEL OUTDOOR HOLDIN | EQUITY | 18453H106 |  | 1801864 | 760280 | SH |  | SOLE |  | 760280 | 0 | 0 |
| CLEARWATER ANALYTICS HDS-A | EQUITY | 185123106 |  | 18502341 | 782340 | SH |  | SOLE |  | 782340 | 0 | 0 |
| CLOROX COMPANY | EQUITY | 189054109 |  | 207260 | 2000 | SH |  | SOLE |  | 2000 | 0 | 0 |
| CNH INDUSTRIAL NV | EQUITY | N20944109 |  | 825000 | 75000 | SH |  | SOLE |  | 75000 | 0 | 0 |
| COHEN CIRCLE ACQ II -WARRANTS | WARRANT | G2254C113 |  | 16218 | 24950 | SH |  | SOLE |  | 24950 | 0 | 0 |
| COHEN CIRCLE ACQUISIT II - A | EQUITY | G2254C121 |  | 1019956 | 99800 | SH |  | SOLE |  | 99800 | 0 | 0 |
| COLOMBIER ACQSTN CORP III | EQUITY UNIT | G2284A129 |  | 1728564 | 169800 | SH |  | SOLE |  | 169800 | 0 | 0 |
| COLUMBUS ACQUISITION CORP RIGHTS | EQUITY RIGHT | G2295P115 |  | 52092 | 144700 | SH |  | SOLE |  | 144700 | 0 | 0 |
| COPART INC | EQUITY | 217204106 |  | 464800 | 14000 | SH |  | SOLE |  | 14000 | 0 | 0 |
| CRANE HARBOR ACQUISITIO-CL A | EQUITY | G25014104 |  | 1867044 | 188400 | SH |  | SOLE |  | 188400 | 0 | 0 |
| CRANE HARBOR ACQUISITION-RTS | EQUITY RIGHT | G25014112 |  | 33912 | 188400 | SH |  | SOLE |  | 188400 | 0 | 0 |
| CROSS COUNTRY HEALTHCARE INC | EQUITY | 227483104 |  | 729910 | 77650 | SH |  | SOLE |  | 77650 | 0 | 0 |
| CROWN RESERVE ACQUISITION CO | EQUITY UNIT | G2574F101 |  | 1554480 | 153000 | SH |  | SOLE |  | 153000 | 0 | 0 |
| CSG SYSTEMS INTL INC | EQUITY | 126349109 |  | 7640505 | 95578 | SH |  | SOLE |  | 95578 | 0 | 0 |
| CYABRA INC | EQUITY | 23249H105 |  | 20526 | 11095 | SH |  | SOLE |  | 11095 | 0 | 0 |
| CYTOKINETICS INC | EQUITY | 23282W605 |  | 894926 | 13578 | SH |  | SOLE |  | 13578 | 0 | 0 |
| CYTOMX THERAPEUTICS INC | EQUITY | 23284F105 |  | 51700 | 11000 | SH |  | SOLE |  | 11000 | 0 | 0 |
| DAY ONE BIOPHARMACEUTICALS I | EQUITY | 23954D109 |  | 6975504 | 325350 | SH |  | SOLE |  | 325350 | 0 | 0 |
| DELL TECHNOLOGIES -C | EQUITY | 24703L202 |  | 443151 | 2700 | SH |  | SOLE |  | 2700 | 0 | 0 |
| DIAMOND HILL INVESTMENT GRP | EQUITY | 25264R207 |  | 3507914 | 20383 | SH |  | SOLE |  | 20383 | 0 | 0 |
| DIGITALBRIDGE GROUP INC | EQUITY | 25401T603 |  | 9141439 | 592830 | SH |  | SOLE |  | 592830 | 0 | 0 |
| DMC GLOBAL INC | EQUITY | 23291C103 |  | 112692 | 21630 | SH |  | SOLE |  | 21630 | 0 | 0 |
| DRUGS MADE IN AMERICA ACQ-RT | EQUITY RIGHT | G2851K112 |  | 14360 | 179500 | SH |  | SOLE |  | 179500 | 0 | 0 |
| DRUGS MADE IN AMERICA ACQUIS | EQUITY | G2851K104 |  | 1789615 | 179500 | SH |  | SOLE |  | 179500 | 0 | 0 |
| DRUGS MADE IN AMERICA AC-RTS | EQUITY RIGHT | G2847J112 |  | 2905 | 48100 | SH |  | SOLE |  | 48100 | 0 | 0 |
| DT CLOUD STAR ACQUISITION CO | EQUITY RIGHT | G2853N114 |  | 15184 | 116000 | SH |  | SOLE |  | 116000 | 0 | 0 |
| EAGLE NUCLEAR ENERGY CORP | EQUITY | 269710109 |  | 113702 | 14805 | SH |  | SOLE |  | 14805 | 0 | 0 |
| EAGLE NUCLEAR ENERGY WARRANTS | WARRANT | 269710117 |  | 34820 | 25050 | SH |  | SOLE |  | 25050 | 0 | 0 |
| ELECTRONIC ARTS INC | EQUITY | 285512109 |  | 28123867 | 137950 | SH |  | SOLE |  | 137950 | 0 | 0 |
| ELI LILLY  CO | EQUITY | 532457108 |  | 321920 | 350 | SH |  | SOLE |  | 350 | 0 | 0 |
| ELME COMMUNITIES | EQUITY | 939653101 |  | 1165076 | 579640 | SH |  | SOLE |  | 579640 | 0 | 0 |
| EMMIS ACQUISITION CORP RIGHTS | EQUITY RIGHT | G3037D113 |  | 43864 | 313311 | SH |  | SOLE |  | 313311 | 0 | 0 |
| EMMIS ACQUISITION CORP-CL A | EQUITY | G3037D105 |  | 1578855 | 157100 | SH |  | SOLE |  | 157100 | 0 | 0 |
| ENHABIT INC | EQUITY | 29332G102 |  | 3589005 | 254720 | SH |  | SOLE |  | 254720 | 0 | 0 |
| ENTEGRIS INC | EQUITY | 29362U104 |  | 304824 | 2600 | SH |  | SOLE |  | 2600 | 0 | 0 |
| EQV VENTURES ACQ CORP II -A | EQUITY | G3106Q102 |  | 3281773 | 325250 | SH |  | SOLE |  | 325250 | 0 | 0 |
| EQV VENTURES ACQ CORP II -WARRANTS | WARRANT | G3106Q128 |  | 32525 | 108416 | SH |  | SOLE |  | 108416 | 0 | 0 |
| ESH ACQUISITION CORP - RIGHT | EQUITY RIGHT | 296424112 |  | 30342 | 252850 | SH |  | SOLE |  | 252850 | 0 | 0 |
| EUREKA ACQUISITION CORP-RTS | EQUITY RIGHT | G32168125 |  | 24539 | 89200 | SH |  | SOLE |  | 89200 | 0 | 0 |
| EURONET WORLDWIDE INC | EQUITY | 298736109 |  | 1014864 | 15291 | SH |  | SOLE |  | 15291 | 0 | 0 |
| EUROPEAN WAX CENTER INC-A | EQUITY | 29882P106 |  | 417316 | 72200 | SH |  | SOLE |  | 72200 | 0 | 0 |
| EW SCRIPPS CO NEW | EQUITY | 811054402 |  | 898380 | 241500 | SH |  | SOLE |  | 241500 | 0 | 0 |
| FIFTH ERA ACQUISITION CORP I RIGHTS | EQUITY RIGHT | G3415K135 |  | 52350 | 174500 | SH |  | SOLE |  | 174500 | 0 | 0 |
| FIFTH ERA ACQUISITION CORP-A | EQUITY | G3415K101 |  | 1797350 | 174500 | SH |  | SOLE |  | 174500 | 0 | 0 |
| FLUSHING FINANCIAL CORP | EQUITY | 343873105 |  | 365322 | 23784 | SH |  | SOLE |  | 23784 | 0 | 0 |
| FONAR CORP | EQUITY | 344437405 |  | 1001312 | 53950 | SH |  | SOLE |  | 53950 | 0 | 0 |
| FORD MOTOR CO | EQUITY | 345370860 |  | 207720 | 18000 | SH |  | SOLE |  | 18000 | 0 | 0 |
| FORTINET INC | EQUITY | 34959E109 |  | 286020 | 3500 | SH |  | SOLE |  | 3500 | 0 | 0 |
| FORTRESS VALUE ACQUIS V-CL A | EQUITY | G3645T104 |  | 476425 | 47500 | SH |  | SOLE |  | 47500 | 0 | 0 |
| FOX CORP - CLASS B | EQUITY | 35137L204 |  | 7588574 | 142911 | SH |  | SOLE |  | 142911 | 0 | 0 |
| FUTURECREST ACQUISITION-CL A | EQUITY | G3730U107 |  | 131786 | 13100 | SH |  | SOLE |  | 13100 | 0 | 0 |
| GABELLI CONVERT  INC SEC | EXCHANGE TRADED | 36240B109 |  | 1459052 | 340900 | SH |  | SOLE |  | 340900 | 0 | 0 |
| GABELLI DIVIDEND  INCOME TR | EXCHANGE TRADED | 36242H104 |  | 16858180 | 626000 | SH |  | SOLE |  | 626000 | 0 | 0 |
| GABELLI GLBL UTIL  INC TR | EXCHANGE TRADED | 36242L105 |  | 9324846 | 486810 | SH |  | SOLE |  | 486810 | 0 | 0 |
| GABELLI GLOBAL SMALL  M | EXCHANGE TRADED | 36249W104 |  | 1242319 | 82711 | SH |  | SOLE |  | 82711 | 0 | 0 |
| GABELLI HEALTHCARE  WELLNESS | EXCHANGE TRADED | 36246K103 |  | 90500 | 10000 | SH |  | SOLE |  | 10000 | 0 | 0 |
| GABELLI LOVE OUR PLANET  PE | EXCHANGE TRADED | 36261K103 |  | 211514 | 6100 | SH |  | SOLE |  | 6100 | 0 | 0 |
| GABELLI MULTIMEDIA TRUST INC | EXCHANGE TRADED | 36239Q109 |  | 1700047 | 432582 | SH |  | SOLE |  | 432582 | 0 | 0 |
| GALAXYEDGE ACQUISITION CORP | EQUITY UNIT | G3710B129 |  | 1967024 | 196500 | SH |  | SOLE |  | 196500 | 0 | 0 |
| GAMCO NATURAL RESOURCES GOLD | EXCHANGE TRADED | 36465E101 |  | 110262 | 13205 | SH |  | SOLE |  | 13205 | 0 | 0 |
| GAMEHAUS HOLDINGS INC | EQUITY | G3731B108 |  | 10182 | 11440 | SH |  | SOLE |  | 11440 | 0 | 0 |
| GCI LIBERTY INC-CL C | EQUITY | 36164V800 |  | 2397961 | 64444 | SH |  | SOLE |  | 64444 | 0 | 0 |
| GDL FUND | EXCHANGE TRADED | 361570104 |  | 15382478 | 1846636 | SH |  | SOLE |  | 1846636 | 0 | 0 |
| GE AEROSPACE | EQUITY | 369604301 |  | 681048 | 2400 | SH |  | SOLE |  | 2400 | 0 | 0 |
| GE VERNOVA INC | EQUITY | 36828A101 |  | 523740 | 600 | SH |  | SOLE |  | 600 | 0 | 0 |
| GEN DIGITAL INC - CVR | EQUITY RIGHT | 668771116 |  | 18039 | 38300 | SH |  | SOLE |  | 38300 | 0 | 0 |
| GIGCAPITAL8 CORP-A | EQUITY | G3864J100 |  | 2989714 | 299871 | SH |  | SOLE |  | 299871 | 0 | 0 |
| GIGCAPITAL8 CORP-RTS | EQUITY RIGHT | G3864J118 |  | 89961 | 299871 | SH |  | SOLE |  | 299871 | 0 | 0 |
| GILEAD SCIENCES INC | EQUITY | 375558103 |  | 278740 | 2000 | SH |  | SOLE |  | 2000 | 0 | 0 |
| GOLDEN ENTERTAINMENT INC | EQUITY | 381013101 |  | 4410576 | 165252 | SH |  | SOLE |  | 165252 | 0 | 0 |
| GOODYEAR TIRE  RUBBER CO | EQUITY | 382550101 |  | 464100 | 70000 | SH |  | SOLE |  | 70000 | 0 | 0 |
| GRAHAM HOLDINGS CO-CLASS B | EQUITY | 384637104 |  | 2213902 | 2094 | SH |  | SOLE |  | 2094 | 0 | 0 |
| GREAT LAKES DREDGE  DOCK CO | EQUITY | 390607109 |  | 4312815 | 253695 | SH |  | SOLE |  | 253695 | 0 | 0 |
| GREENLAND MINES LTD | EQUITY | 49876K103 |  | 3300 | 10000 | SH |  | SOLE |  | 10000 | 0 | 0 |
| GRIFOLS SA-ADR | DEPOSITORY RECEI | 398438408 |  | 623379 | 77728 | SH |  | SOLE |  | 77728 | 0 | 0 |
| GRUPO TELEVISA SA-SPON ADR | DEPOSITORY RECEI | 40049J206 |  | 1149305 | 394950 | SH |  | SOLE |  | 394950 | 0 | 0 |
| GSR IV ACQUISITION CORP-CL A | EQUITY | G4R12K107 |  | 2707097 | 269900 | SH |  | SOLE |  | 269900 | 0 | 0 |
| GSR IV ACQUISITION CORP-RTS | EQUITY RIGHT | G4R12K115 |  | 94465 | 38557 | SH |  | SOLE |  | 38557 | 0 | 0 |
| GYRODYNE LLC | EQUITY | 403829104 |  | 1407173 | 173084 | SH |  | SOLE |  | 173084 | 0 | 0 |
| HAGERTY INC-A | EQUITY | 405166109 |  | 1087749 | 103300 | SH |  | SOLE |  | 103300 | 0 | 0 |
| HAYMAKER ACQUISITION CORP 4 | EQUITY | G4375F108 |  | 444648 | 38800 | SH |  | SOLE |  | 38800 | 0 | 0 |
| HAYMAKER ACQUISITION CORP-28 | WARRANT | G4375F116 |  | 57230 | 19400 | SH |  | SOLE |  | 19400 | 0 | 0 |
| HCA HEALTHCARE INC | EQUITY | 40412C101 |  | 236620 | 500 | SH |  | SOLE |  | 500 | 0 | 0 |
| HEWLETT PACKARD ENTERPRISE | EQUITY | 42824C109 |  | 416675 | 17500 | SH |  | SOLE |  | 17500 | 0 | 0 |
| HEXCEL CORP | EQUITY | 428291108 |  | 388464 | 4800 | SH |  | SOLE |  | 4800 | 0 | 0 |
| HOLOGIC INC | EQUITY | 436440101 |  | 23304397 | 308300 | SH |  | SOLE |  | 308300 | 0 | 0 |
| ICHOR HOLDINGS LTD | EQUITY | G4740B105 |  | 219067 | 4700 | SH |  | SOLE |  | 4700 | 0 | 0 |
| IHS HOLDING LTD | EQUITY | G4701H109 |  | 3491849 | 424283 | SH |  | SOLE |  | 424283 | 0 | 0 |
| INFINITE EAGLE CL-A | EQUITY | G4802J103 |  | 1399000 | 139900 | SH |  | SOLE |  | 139900 | 0 | 0 |
| INFLECTION POINT ACQ RIGHTS | EQUITY RIGHT | G47875110 |  | 49980 | 142800 | SH |  | SOLE |  | 142800 | 0 | 0 |
| INFLECTION POINT ACQUISITI-A | EQUITY | G47875102 |  | 1458702 | 142800 | SH |  | SOLE |  | 142800 | 0 | 0 |
| INTERNATIONAL MONEY EXPRESS | EQUITY | 46005L101 |  | 4309450 | 272750 | SH |  | SOLE |  | 272750 | 0 | 0 |
| JACKSON ACQUISITION CO II - RIGHTS | EQUITY RIGHT | G4992A136 |  | 47257 | 408800 | SH |  | SOLE |  | 408800 | 0 | 0 |
| JACKSON ACQUISITION CO-CL A | EQUITY | G4992A110 |  | 2330859 | 220100 | SH |  | SOLE |  | 220100 | 0 | 0 |
| JANUS HENDERSON GROUP PLC | EQUITY | G4474Y214 |  | 11375887 | 221450 | SH |  | SOLE |  | 221450 | 0 | 0 |
| JETBLUE AIRWAYS CORP | EQUITY | 477143101 |  | 368628 | 83400 | SH |  | SOLE |  | 83400 | 0 | 0 |
| JOHNSON  JOHNSON | EQUITY | 478160104 |  | 244440 | 1000 | SH |  | SOLE |  | 1000 | 0 | 0 |
| KENNEDY-WILSON HOLDINGS INC | EQUITY | 489398107 |  | 2008192 | 185600 | SH |  | SOLE |  | 185600 | 0 | 0 |
| KENVUE INC | EQUITY | 49177J102 |  | 12802424 | 742600 | SH |  | SOLE |  | 742600 | 0 | 0 |
| KINS TECH GROUP CL A -CW25 | WARRANT | 23248B117 |  | 2658 | 83053 | SH |  | SOLE |  | 83053 | 0 | 0 |
| KKR  CO INC | EQUITY | 48251W104 |  | 1110000 | 12000 | SH |  | SOLE |  | 12000 | 0 | 0 |
| KYNDRYL HOLDINGS INC | EQUITY | 50155Q100 |  | 165312 | 12600 | SH |  | SOLE |  | 12600 | 0 | 0 |
| LAFAYETTE DIGITAL ACQUISITIO | EQUITY UNIT | G5345D123 |  | 2543784 | 255400 | SH |  | SOLE |  | 255400 | 0 | 0 |
| LAKESHORE ACQUISITION III CO | EQUITY | G5353S103 |  | 1173170 | 113900 | SH |  | SOLE |  | 113900 | 0 | 0 |
| LAKESHORE ACQUISITION III CO - RIGHTS | EQUITY RIGHT | G5353S137 |  | 20513 | 113900 | SH |  | SOLE |  | 113900 | 0 | 0 |
| LEGGETT  PLATT INC | EQUITY | 524660107 |  | 659490 | 66750 | SH |  | SOLE |  | 66750 | 0 | 0 |
| LIBERTY BROAD A | EQUITY | 530307107 |  | 6277500 | 125000 | SH |  | SOLE |  | 125000 | 0 | 0 |
| LIBERTY BROAD C | EQUITY | 530307305 |  | 10929687 | 217290 | SH |  | SOLE |  | 217290 | 0 | 0 |
| LIBERTY GLOBAL LTD-A | EQUITY | G61188101 |  | 574275 | 47500 | SH |  | SOLE |  | 47500 | 0 | 0 |
| LIBERTY LIVE HOLDINGS-C | EQUITY | 530909308 |  | 3298932 | 35054 | SH |  | SOLE |  | 35054 | 0 | 0 |
| LIFEWAY FOODS INC | EQUITY | 531914109 |  | 569582 | 29451 | SH |  | SOLE |  | 29451 | 0 | 0 |
| LIGHTWAVE ACQUISITION CORP-A | EQUITY | G5490M100 |  | 565080 | 55400 | SH |  | SOLE |  | 55400 | 0 | 0 |
| LIGHTWAVE ACQUISITION CORP-WARRANTS | WARRANT | G5490M126 |  | 6651 | 27700 | SH |  | SOLE |  | 27700 | 0 | 0 |
| LINKBANCORP INC | EQUITY | 53578P105 |  | 918651 | 110150 | SH |  | SOLE |  | 110150 | 0 | 0 |
| LIONSGATE STUDIOS HOLDING CO | EQUITY | 53626N102 |  | 199184 | 20770 | SH |  | SOLE |  | 20770 | 0 | 0 |
| LUMENTUM HOLDINGS INC | EQUITY | 55024U109 |  | 281104 | 400 | SH |  | SOLE |  | 400 | 0 | 0 |
| M3-BRIGADE ACQUISITION -30 | WARRANT | G63212115 |  | 8576 | 28750 | SH |  | SOLE |  | 28750 | 0 | 0 |
| M3-BRIGADE ACQUISITION V-A | EQUITY | G63212107 |  | 431211 | 40150 | SH |  | SOLE |  | 40150 | 0 | 0 |
| M3-BRIGADE ACQUISITION VI - WARRANTS | WARRANT | G63221116 |  | 30990 | 89800 | SH |  | SOLE |  | 89800 | 0 | 0 |
| M3-BRIGADE ACQUISITION-CL A | EQUITY | G63221108 |  | 2707470 | 269400 | SH |  | SOLE |  | 269400 | 0 | 0 |
| MADISON SQUARE GARDEN SPORTS | EQUITY | 55825T103 |  | 2274869 | 7078 | SH |  | SOLE |  | 7078 | 0 | 0 |
| MAGNACHIP SEMICONDUCTOR CORP | EQUITY | 55933J203 |  | 216930 | 77475 | SH |  | SOLE |  | 77475 | 0 | 0 |
| MANCHESTER UNITED PLC-CL A | EQUITY | G5784H106 |  | 950246 | 56495 | SH |  | SOLE |  | 56495 | 0 | 0 |
| MASIMO CORP | EQUITY | 574795100 |  | 15768176 | 88650 | SH |  | SOLE |  | 88650 | 0 | 0 |
| MCDONALD'S CORP | EQUITY | 580135101 |  | 714817 | 2300 | SH |  | SOLE |  | 2300 | 0 | 0 |
| MCGRATH RENTCORP | EQUITY | 580589109 |  | 2777733 | 25188 | SH |  | SOLE |  | 25188 | 0 | 0 |
| MERCK  CO. INC. | EQUITY | 58933Y105 |  | 324783 | 2700 | SH |  | SOLE |  | 2700 | 0 | 0 |
| META PLATFORMS INC-CLASS A | EQUITY | 30303M102 |  | 909687 | 1590 | SH |  | SOLE |  | 1590 | 0 | 0 |
| MICROSOFT CORP | EQUITY | 594918104 |  | 1299297 | 3510 | SH |  | SOLE |  | 3510 | 0 | 0 |
| MILLICOM INTL CELLULAR S.A. | EQUITY | L6388F110 |  | 374700 | 5000 | SH |  | SOLE |  | 5000 | 0 | 0 |
| MISSION PRODUCE INC | EQUITY | 60510V108 |  | 1183360 | 86000 | SH |  | SOLE |  | 86000 | 0 | 0 |
| MISTER CAR WASH INC | EQUITY | 60646V105 |  | 1457734 | 209144 | SH |  | SOLE |  | 209144 | 0 | 0 |
| MKS INC | EQUITY | 55306N104 |  | 510178 | 2220 | SH |  | SOLE |  | 2220 | 0 | 0 |
| N-ABLE INC | EQUITY | 62878D100 |  | 72385 | 15500 | SH |  | SOLE |  | 15500 | 0 | 0 |
| NATIONAL FUEL GAS CO | EQUITY | 636180101 |  | 2489940 | 26500 | SH |  | SOLE |  | 26500 | 0 | 0 |
| NATIONAL STORAGE AFFILIATES | EQUITY | 637870106 |  | 716381 | 18982 | SH |  | SOLE |  | 18982 | 0 | 0 |
| NET LEASE OFFICE PROPERTY | EQUITY | 64110Y108 |  | 994925 | 86365 | SH |  | SOLE |  | 86365 | 0 | 0 |
| NEW ERA HELIUM INC -29 | WARRANT | 64428N117 |  | 19201 | 10550 | SH |  | SOLE |  | 10550 | 0 | 0 |
| NMP ACQUISITION CORP - A | EQUITY | G6375X104 |  | 2241296 | 220600 | SH |  | SOLE |  | 220600 | 0 | 0 |
| NMP ACQUISITION CORP - RIGHTS | EQUITY RIGHT | G6375X112 |  | 44120 | 220600 | SH |  | SOLE |  | 220600 | 0 | 0 |
| NORFOLK SOUTHERN CORP | EQUITY | 655844108 |  | 14958440 | 52120 | SH |  | SOLE |  | 52120 | 0 | 0 |
| NVIDIA CORP | EQUITY | 67066G104 |  | 392400 | 2250 | SH |  | SOLE |  | 2250 | 0 | 0 |
| NXP SEMICONDUCTORS NV | EQUITY | N6596X109 |  | 1023672 | 5200 | SH |  | SOLE |  | 5200 | 0 | 0 |
| OLAPLEX HOLDINGS INC | EQUITY | 679369108 |  | 954400 | 470148 | SH |  | SOLE |  | 470148 | 0 | 0 |
| ON24 INC | EQUITY | 68339B104 |  | 1386720 | 171200 | SH |  | SOLE |  | 171200 | 0 | 0 |
| ONEIM ACQUISITION CORP | EQUITY UNIT | G6S74K122 |  | 496401 | 49100 | SH |  | SOLE |  | 49100 | 0 | 0 |
| ONESTREAM INC | EQUITY | 68278B107 |  | 9800928 | 408372 | SH |  | SOLE |  | 408372 | 0 | 0 |
| OTG ACQUISITION CORP I WARRANTS | WARRANT | G6791A118 |  | 33663 | 134600 | SH |  | SOLE |  | 134600 | 0 | 0 |
| OTG ACQUISITION CORP I-CL A | EQUITY | G6791A100 |  | 2708152 | 269200 | SH |  | SOLE |  | 269200 | 0 | 0 |
| OUTFRONT MEDIA INC | EQUITY | 69007J304 |  | 212000 | 8000 | SH |  | SOLE |  | 8000 | 0 | 0 |
| OXLEY BRIDGE ACQ LTD-WARRANTS | WARRANT | G6858G115 |  | 6980 | 34900 | SH |  | SOLE |  | 34900 | 0 | 0 |
| OXLEY BRIDGE ACQUISITIO-CL A | EQUITY | G6858G107 |  | 707074 | 69800 | SH |  | SOLE |  | 69800 | 0 | 0 |
| OYSTER ENTERPRISES II ACQ - RIGHTS | EQUITY RIGHT | G6861F138 |  | 31338 | 250700 | SH |  | SOLE |  | 250700 | 0 | 0 |
| OYSTER ENTERPRISES II ACQ-A | EQUITY | G6861F104 |  | 2549644 | 250700 | SH |  | SOLE |  | 250700 | 0 | 0 |
| PANTAGES CAPITAL ACQUISITION | EQUITY | G8089R100 |  | 1605536 | 153200 | SH |  | SOLE |  | 153200 | 0 | 0 |
| PEAKSTONE REALTY TRUST | EQUITY | 39818P799 |  | 1582418 | 75750 | SH |  | SOLE |  | 75750 | 0 | 0 |
| PENUMBRA INC | EQUITY | 70975L107 |  | 16974102 | 51692 | SH |  | SOLE |  | 51692 | 0 | 0 |
| PFIZER INC | EQUITY | 717081103 |  | 702000 | 25000 | SH |  | SOLE |  | 25000 | 0 | 0 |
| PRESIDIO PUBCO INC WARRANTS | WARRANT | 74102N119 |  | 31076 | 38366 | SH |  | SOLE |  | 38366 | 0 | 0 |
| PROASSURANCE CORP | EQUITY | 74267C106 |  | 4395587 | 177815 | SH |  | SOLE |  | 177815 | 0 | 0 |
| PROCTER  GAMBLE CO/THE | EQUITY | 742718109 |  | 404432 | 2800 | SH |  | SOLE |  | 2800 | 0 | 0 |
| PROSHARES ULTRASHORT S | EXCHANGE TRADED | 74350P667 |  | 421400 | 5600 | SH |  | SOLE |  | 5600 | 0 | 0 |
| PROTO LABS INC | EQUITY | 743713109 |  | 826790 | 14500 | SH |  | SOLE |  | 14500 | 0 | 0 |
| QUANTUMSPHERE ACQUISITION CO | EQUITY UNIT | G7387B122 |  | 698664 | 67700 | SH |  | SOLE |  | 67700 | 0 | 0 |
| REVOLUTION MEDICINES INC | EQUITY | 76155X100 |  | 1303150 | 13400 | SH |  | SOLE |  | 13400 | 0 | 0 |
| RIBBON ACQUISITION CORP | EQUITY | G7552W109 |  | 1462992 | 139200 | SH |  | SOLE |  | 139200 | 0 | 0 |
| RIBBON ACQUISITION CORP - RIGHTS | EQUITY RIGHT | G7552W117 |  | 31152 | 177000 | SH |  | SOLE |  | 177000 | 0 | 0 |
| SCOTTS MIRACLE-GRO CO | EQUITY | 810186106 |  | 425670 | 7000 | SH |  | SOLE |  | 7000 | 0 | 0 |
| SEALED AIR CORP | EQUITY | 81211K100 |  | 25933623 | 616733 | SH |  | SOLE |  | 616733 | 0 | 0 |
| SELECT MEDICAL HOLDINGS CORP | EQUITY | 81619Q105 |  | 2291189 | 140650 | SH |  | SOLE |  | 140650 | 0 | 0 |
| SEMRUSH HOLDINGS INC-A | EQUITY | 81686C104 |  | 3341099 | 279824 | SH |  | SOLE |  | 279824 | 0 | 0 |
| SERITAGE GROWTH PROP- A | EQUITY | 81752R100 |  | 2173968 | 773654 | SH |  | SOLE |  | 773654 | 0 | 0 |
| SILICON LABORATORIES INC | EQUITY | 826919102 |  | 2424948 | 11650 | SH |  | SOLE |  | 11650 | 0 | 0 |
| SILICON VALLEY ACQUISIT-CL A | EQUITY | G81306121 |  | 2376567 | 240300 | SH |  | SOLE |  | 240300 | 0 | 0 |
| SILICON VALLEY ACQUISITION WARRANTS | WARRANT | G81306113 |  | 32550 | 114250 | SH |  | SOLE |  | 114250 | 0 | 0 |
| SILVER PEGASUS ACQUISITION C | EQUITY UNIT | G8192J128 |  | 993366 | 95700 | SH |  | SOLE |  | 95700 | 0 | 0 |
| SINCLAIR INC | EQUITY | 829242106 |  | 375260 | 29000 | SH |  | SOLE |  | 29000 | 0 | 0 |
| SKYWATER TECHNOLOGY INC | EQUITY | 83089J108 |  | 3716796 | 135600 | SH |  | SOLE |  | 135600 | 0 | 0 |
| SNAP INC - A | EQUITY | 83304A106 |  | 368000 | 80000 | SH |  | SOLE |  | 80000 | 0 | 0 |
| SONY GROUP CORP - SP ADR | DEPOSITORY RECEI | 835699307 |  | 705146 | 34065 | SH |  | SOLE |  | 34065 | 0 | 0 |
| SOULPOWER ACQUISITION CO-A | EQUITY | G82745103 |  | 4137925 | 403700 | SH |  | SOLE |  | 403700 | 0 | 0 |
| SOULPOWER ACQUISITION CORP | EQUITY RIGHT | G82745137 |  | 102978 | 572100 | SH |  | SOLE |  | 572100 | 0 | 0 |
| SPARK I ACQUISITION CORP-28 | WARRANT | G8316B118 |  | 2277 | 12650 | SH |  | SOLE |  | 12650 | 0 | 0 |
| SPECTRUM BRANDS HOLDINGS INC | EQUITY | 84790A105 |  | 589600 | 8000 | SH |  | SOLE |  | 8000 | 0 | 0 |
| SPHERE ENTERTAINMENT CO | EQUITY | 55826T102 |  | 284108 | 2420 | SH |  | SOLE |  | 2420 | 0 | 0 |
| SPORTSMAN'S WAREHOUSE HOLDIN | EQUITY | 84920Y106 |  | 896732 | 635980 | SH |  | SOLE |  | 635980 | 0 | 0 |
| SPORTSMAP TECH ACQ -CW27 | WARRANT | 456948116 |  | 974 | 24900 | SH |  | SOLE |  | 24900 | 0 | 0 |
| SS SPDR BB CONV SEC ETF | EXCHANGE TRADED | 78464A359 |  | 205920 | 2250 | SH |  | SOLE |  | 2250 | 0 | 0 |
| STAAR SURGICAL CO | EQUITY | 852312305 |  | 2500190 | 133700 | SH |  | SOLE |  | 133700 | 0 | 0 |
| STAR HOLDINGS | EQUITY | 85512G106 |  | 447009 | 59050 | SH |  | SOLE |  | 59050 | 0 | 0 |
| STARBUCKS CORP | EQUITY | 855244109 |  | 1236342 | 13800 | SH |  | SOLE |  | 13800 | 0 | 0 |
| STATE STREET CORP | EQUITY | 857477103 |  | 316400 | 2500 | SH |  | SOLE |  | 2500 | 0 | 0 |
| STRATASYS LTD | EQUITY | M85548101 |  | 816801 | 104584 | SH |  | SOLE |  | 104584 | 0 | 0 |
| STUBHUB HOLDINGS INC-CLASS A | EQUITY | 86384P109 |  | 837096 | 134150 | SH |  | SOLE |  | 134150 | 0 | 0 |
| SUNCAR TECHNOLOGY GROUP -28 | WARRANT | G85727116 |  | 11850 | 47400 | SH |  | SOLE |  | 47400 | 0 | 0 |
| SUNOPTA INC | EQUITY | 8676EP108 |  | 2471569 | 381415 | SH |  | SOLE |  | 381415 | 0 | 0 |
| TAIWAN SEMICONDUCTOR-SP ADR | DEPOSITORY RECEI | 874039100 |  | 675900 | 2000 | SH |  | SOLE |  | 2000 | 0 | 0 |
| TALKSPACE INC | EQUITY | 87427V103 |  | 2212054 | 427450 | SH |  | SOLE |  | 427450 | 0 | 0 |
| TELEPHONE AND DATA SYSTEMS | EQUITY | 879433829 |  | 463100 | 11000 | SH |  | SOLE |  | 11000 | 0 | 0 |
| TELESAT CORP | EQUITY | 879512309 |  | 1929858 | 53311 | SH |  | SOLE |  | 53311 | 0 | 0 |
| TENCENT MUSIC ENTERTAINM-ADR | DEPOSITORY RECEI | 88034P109 |  | 129920 | 14000 | SH |  | SOLE |  | 14000 | 0 | 0 |
| TENET HEALTHCARE CORP | EQUITY | 88033G407 |  | 254759 | 1350 | SH |  | SOLE |  | 1350 | 0 | 0 |
| TERNS PHARMACEUTICALS INC | EQUITY | 880881107 |  | 10844504 | 205700 | SH |  | SOLE |  | 205700 | 0 | 0 |
| TESLA INC | EQUITY | 88160R101 |  | 334575 | 900 | SH |  | SOLE |  | 900 | 0 | 0 |
| TEVA PHARMACEUTICAL-SP ADR | DEPOSITORY RECEI | 881624209 |  | 361440 | 12000 | SH |  | SOLE |  | 12000 | 0 | 0 |
| TEXAS INSTRUMENTS INC | EQUITY | 882508104 |  | 1019235 | 5250 | SH |  | SOLE |  | 5250 | 0 | 0 |
| TEXAS PACIFIC LAND CORP | EQUITY | 88262P102 |  | 1637232 | 3450 | SH |  | SOLE |  | 3450 | 0 | 0 |
| TEXTRON INC | EQUITY | 883203101 |  | 236412 | 2700 | SH |  | SOLE |  | 2700 | 0 | 0 |
| THE CIGNA GROUP | EQUITY | 125523100 |  | 240075 | 900 | SH |  | SOLE |  | 900 | 0 | 0 |
| T-MOBILE US INC | EQUITY | 872590104 |  | 2415345 | 11500 | SH |  | SOLE |  | 11500 | 0 | 0 |
| TOWER SEMICONDUCTOR LTD | EQUITY | M87915274 |  | 350960 | 2000 | SH |  | SOLE |  | 2000 | 0 | 0 |
| TRAILBLAZER ACQUISITION CORP | EQUITY UNIT | G9009S129 |  | 136144 | 13400 | SH |  | SOLE |  | 13400 | 0 | 0 |
| TRI POINTE HOMES INC | EQUITY | 87265H109 |  | 7056043 | 150996 | SH |  | SOLE |  | 150996 | 0 | 0 |
| TWO HARBORS INVESTMENT CORP | EQUITY | 90187B804 |  | 1363377 | 119385 | SH |  | SOLE |  | 119385 | 0 | 0 |
| TXNM ENERGY INC | EQUITY | 69349H107 |  | 20238034 | 346186 | SH |  | SOLE |  | 346186 | 0 | 0 |
| UNIVERSAL DISPLAY CORP | EQUITY | 91347P105 |  | 293312 | 3200 | SH |  | SOLE |  | 3200 | 0 | 0 |
| UY SCUTI ACQUISITION CORP | EQUITY | G93Y0A104 |  | 599964 | 57800 | SH |  | SOLE |  | 57800 | 0 | 0 |
| UY SCUTI ACQUISITION CORP RIGHTS | EQUITY RIGHT | G93Y0A112 |  | 9248 | 57800 | SH |  | SOLE |  | 57800 | 0 | 0 |
| VERIS RESIDENTIAL INC | EQUITY | 554489104 |  | 2686145 | 142350 | SH |  | SOLE |  | 142350 | 0 | 0 |
| VERSANT MEDIA GROUP INC | EQUITY | 925283103 |  | 381010 | 10292 | SH |  | SOLE |  | 10292 | 0 | 0 |
| VISIONWAVE HOLDINGS INC WTS | WARRANT | 927950113 |  | 56524 | 65718 | SH |  | SOLE |  | 65718 | 0 | 0 |
| VODAFONE GROUP PLC-SP ADR | DEPOSITORY RECEI | 92857W308 |  | 390520 | 26000 | SH |  | SOLE |  | 26000 | 0 | 0 |
| VULCAN MATERIALS CO | EQUITY | 929160109 |  | 217840 | 800 | SH |  | SOLE |  | 800 | 0 | 0 |
| WALMART INC | EQUITY | 931142103 |  | 310700 | 2500 | SH |  | SOLE |  | 2500 | 0 | 0 |
| WARNER BROS DISCOVERY INC | EQUITY | 934423104 |  | 25488097 | 928190 | SH |  | SOLE |  | 928190 | 0 | 0 |
| WEBSTER FINANCIAL CORP | EQUITY | 947890109 |  | 8835916 | 127282 | SH |  | SOLE |  | 127282 | 0 | 0 |
| WELLS FARGO  COMPANY 7.500 PERP SR:L CVT | PREFERRED CONVER | 949746804 |  | 317625 | 275 | SH |  | SOLE |  | 275 | 0 | 0 |
| WENDY'S CO/THE | EQUITY | 95058W100 |  | 90350 | 13000 | SH |  | SOLE |  | 13000 | 0 | 0 |
| WESTERN DIGITAL CORP | EQUITY | 958102105 |  | 216392 | 800 | SH |  | SOLE |  | 800 | 0 | 0 |
| WESTIN ACQUISITION CORP | EQUITY UNIT | G9584S122 |  | 1502748 | 148200 | SH |  | SOLE |  | 148200 | 0 | 0 |
| WESTWOOD HOLDINGS GROUP INC | EQUITY | 961765104 |  | 184332 | 11192 | SH |  | SOLE |  | 11192 | 0 | 0 |
| WHITE PEARL ACQUISITION CO-A | EQUITY | G96193100 |  | 468350 | 47500 | SH |  | SOLE |  | 47500 | 0 | 0 |
| WHITE PEARL ACQUISITION CORP | EQUITY UNIT | G96193118 |  | 1912650 | 186600 | SH |  | SOLE |  | 186600 | 0 | 0 |
| WHITESTONE REIT | EQUITY | 966084204 |  | 794580 | 49200 | SH |  | SOLE |  | 49200 | 0 | 0 |
| WILLSCOT HOLDINGS CORP | EQUITY | 971378104 |  | 390600 | 22500 | SH |  | SOLE |  | 22500 | 0 | 0 |
| XEROX HOLDINGS CORP | EQUITY | 98421M106 |  | 15480 | 12000 | SH |  | SOLE |  | 12000 | 0 | 0 |
| ZIM INTEGRATED SHIPPING SERV | EQUITY | M9T951109 |  | 728578 | 27650 | SH |  | SOLE |  | 27650 | 0 | 0 |

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