# EDGAR Filing Document

**Accession Number:** 0001276470
**File Stem:** 0001013594-26-000609
**Filing Date:** 2026-5
**Character Count:** 18631
**Document Hash:** 22fd00c45b3108fbfa48eed63770da9c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001013594-26-000609.hdr.sgml**: 20260515

**ACCESSION NUMBER**: 0001013594-26-000609

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

**PUBLIC DOCUMENT COUNT**: 2

**CONFORMED PERIOD OF REPORT**: 20260331

**FILED AS OF DATE**: 20260515

**DATE AS OF CHANGE**: 20260515

**EFFECTIVENESS DATE**: 20260515

**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:** 26988758

**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:** 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:** 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  05-15-2026<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:** 151

**Form 13F Information Table Value Total:** $673025829

      (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 |  | 801692 | 166672 | SH |  | SOLE |  | 166672 | 0 | 0 |
| ALPHABET INC | CAP STK CL A | 02079K305 |  | 11341366 | 39440 | SH |  | SOLE |  | 39440 | 0 | 0 |
| AMERICAN HOMES 4 RENT | CL A | 02665T306 |  | 642160 | 23000 | SH |  | SOLE |  | 23000 | 0 | 0 |
| APARTMENT INVT  MGMT CO | CL A | 03748R747 |  | 81400 | 20000 | SH |  | SOLE |  | 20000 | 0 | 0 |
| BGC GROUP INC | CL A | 088929104 |  | 1210158 | 123738 | SH |  | SOLE |  | 123738 | 0 | 0 |
| COMSTOCK HLDG COS INC | CL A NEW | 205684202 |  | 932530 | 49236 | SH |  | SOLE |  | 49236 | 0 | 0 |
| ENTRAVISION COMMUNICATIONS C | CL A | 29382R107 |  | 643017 | 216504 | SH |  | SOLE |  | 216504 | 0 | 0 |
| FIVE POINT HOLDINGS LLC | COM CL A | 33833Q106 |  | 508510 | 105064 | SH |  | SOLE |  | 105064 | 0 | 0 |
| GODADDY INC | CL A | 380237107 |  | 716088 | 8662 | SH |  | SOLE |  | 8662 | 0 | 0 |
| MADISON SQUARE GRDN SPRT COR | CL A | 55825T103 |  | 745969 | 2321 | SH |  | SOLE |  | 2321 | 0 | 0 |
| OWLET INC | CL A NEW | 69120X206 |  | 135634 | 26388 | SH |  | SOLE |  | 26388 | 0 | 0 |
| OPPENHEIMER HLDGS INC | CL A NON VTG | 683797104 |  | 797448 | 8941 | SH |  | SOLE |  | 8941 | 0 | 0 |
| BEL FUSE INC | CL B | 077347300 |  | 1432187 | 7234 | SH |  | SOLE |  | 7234 | 0 | 0 |
| TECK RESOURCES LTD | CL B | 878742204 |  | 542806 | 10489 | SH |  | SOLE |  | 10489 | 0 | 0 |
| BERKSHIRE HATHAWAY INC DEL | CL B NEW | 084670702 |  | 9846122 | 20547 | SH |  | SOLE |  | 20547 | 0 | 0 |
| GREENLIGHT CAP RE LTD | CLASS A | G4095J109 |  | 615368 | 35591 | SH |  | SOLE |  | 35591 | 0 | 0 |
| ALTO INGREDIENTS INC | COM | 021513106 |  | 1259368 | 260200 | SH |  | SOLE |  | 260200 | 0 | 0 |
| AMAZON COM INC | COM | 023135106 |  | 1249828 | 6001 | SH |  | SOLE |  | 6001 | 0 | 0 |
| AMPLITECH GROUP INC | COM NEW | 03211Q200 |  | 132472 | 69722 | SH |  | SOLE |  | 69722 | 0 | 0 |
| ANTERO MIDSTREAM CORP | COM | 03676B102 |  | 957691 | 42004 | SH |  | SOLE |  | 42004 | 0 | 0 |
| APOLLO GLOBAL MGMT INC | COM | 03769M106 |  | 1429741 | 12832 | SH |  | SOLE |  | 12832 | 0 | 0 |
| APPLE INC | COM | 037833100 |  | 2280557 | 8986 | SH |  | SOLE |  | 8986 | 0 | 0 |
| APPLIED OPTOELECTRONICS INC | COM | 03823U102 |  | 676720 | 8000 | SH |  | SOLE |  | 8000 | 0 | 0 |
| AQUESTIVE THERAPEUTICS INC | COM | 03843E104 |  | 290500 | 70000 | SH |  | SOLE |  | 70000 | 0 | 0 |
| CHURCHILL DOWNS INC | COM | 171484108 |  | 1646853 | 18333 | SH |  | SOLE |  | 18333 | 0 | 0 |
| CNX RES CORP | COM | 12653C108 |  | 845479 | 21932 | SH |  | SOLE |  | 21932 | 0 | 0 |
| ELECTROMED INC | COM | 285409108 |  | 598687 | 25574 | SH |  | SOLE |  | 25574 | 0 | 0 |
| EXPAND ENERGY CORPORATION | COM | 165167735 |  | 369080 | 3362 | SH |  | SOLE |  | 3362 | 0 | 0 |
| GARRETT MOTION INC | COM | 366505105 |  | 827280 | 45530 | SH |  | SOLE |  | 45530 | 0 | 0 |
| GRIFFON CORP | COM | 398433102 |  | 330621 | 4549 | SH |  | SOLE |  | 4549 | 0 | 0 |
| INTL GNRL INSURANCE HLDNGS L | SHS | G4809J106 |  | 351746 | 14517 | SH |  | SOLE |  | 14517 | 0 | 0 |
| IQVIA HLDGS INC | COM | 46266C105 |  | 501899 | 2943 | SH |  | SOLE |  | 2943 | 0 | 0 |
| JAKKS PAC INC | COM NEW | 47012E403 |  | 477482 | 23970 | SH |  | SOLE |  | 23970 | 0 | 0 |
| KINDER MORGAN INC DEL | COM | 49456B101 |  | 396190 | 11816 | SH |  | SOLE |  | 11816 | 0 | 0 |
| KKR  CO INC | COM | 48251W104 |  | 724645 | 7834 | SH |  | SOLE |  | 7834 | 0 | 0 |
| LIFEWAY FOODS INC | COM | 531914109 |  | 278999 | 14426 | SH |  | SOLE |  | 14426 | 0 | 0 |
| LIMBACH HLDGS INC | COM | 53263P105 |  | 24300321 | 311343 | SH |  | SOLE |  | 311343 | 0 | 0 |
| LIQUIDIA CORPORATION | COM NEW | 53635D202 |  | 566100 | 15000 | SH |  | SOLE |  | 15000 | 0 | 0 |
| M/I HOMES INC | COM | 55305B101 |  | 534862 | 4368 | SH |  | SOLE |  | 4368 | 0 | 0 |
| MEDALLION FINANCIAL CORP | COM | 583928106 |  | 495187 | 57849 | SH |  | SOLE |  | 57849 | 0 | 0 |
| MICROSOFT CORP | COM | 594918104 |  | 8678265 | 23444 | SH |  | SOLE |  | 23444 | 0 | 0 |
| NATHANS FAMOUS INC | COM | 632347100 |  | 478065 | 4746 | SH |  | SOLE |  | 4746 | 0 | 0 |
| NATIONAL PRESTO INDS INC | COM | 637215104 |  | 1099495 | 8022 | SH |  | SOLE |  | 8022 | 0 | 0 |
| NET LEASE OFFICE PROPERTIES | COM | 64110Y108 |  | 222532 | 19317 | SH |  | SOLE |  | 19317 | 0 | 0 |
| ONITY GROUP INC | COM NEW | 675746606 |  | 471358 | 12003 | SH |  | SOLE |  | 12003 | 0 | 0 |
| PITNEY BOWES INC | COM | 724479100 |  | 480620 | 43495 | SH |  | SOLE |  | 43495 | 0 | 0 |
| POWER SOLUTIONS INTL INC | COM NEW | 73933G202 |  | 404182 | 6639 | SH |  | SOLE |  | 6639 | 0 | 0 |
| RAVE RESTAURANT GROUP INC | COM | 754198109 |  | 385050 | 145302 | SH |  | SOLE |  | 145302 | 0 | 0 |
| RESOLUTE HLDGS MGMT INC | COM | 76134H101 |  | 42050469 | 259091 | SH |  | SOLE |  | 259091 | 0 | 0 |
| ROCKWELL MED INC | COM NEW | 774374300 |  | 44660 | 50000 | SH |  | SOLE |  | 50000 | 0 | 0 |
| RTX CORPORATION | COM | 75513E101 |  | 655088 | 3396 | SH |  | SOLE |  | 3396 | 0 | 0 |
| S GLOBAL INC | COM | 78409V104 |  | 2777045 | 6529 | SH |  | SOLE |  | 6529 | 0 | 0 |
| SEADRILL LTD | COM | G7997W102 |  | 546137 | 12003 | SH |  | SOLE |  | 12003 | 0 | 0 |
| SPX TECHNOLOGIES INC | COM | 78473E103 |  | 19526540 | 97662 | SH |  | SOLE |  | 97662 | 0 | 0 |
| ST JOE CO | COM | 790148100 |  | 1256251 | 20004 | SH |  | SOLE |  | 20004 | 0 | 0 |
| TALEN ENERGY CORP | COM | 87422Q109 |  | 638460 | 2000 | SH |  | SOLE |  | 2000 | 0 | 0 |
| TEEKAY CORPORATION LTD | SHS | G8726T105 |  | 594810 | 48715 | SH |  | SOLE |  | 48715 | 0 | 0 |
| TURNING PT BRANDS INC | COM | 90041L105 |  | 2019950 | 23274 | SH |  | SOLE |  | 23274 | 0 | 0 |
| VOYA FINANCIAL INC | COM | 929089100 |  | 2038464 | 29837 | SH |  | SOLE |  | 29837 | 0 | 0 |
| ALIGHT INC | COM CL A | 01626W101 |  | 2214727 | 3800801 | SH |  | SOLE |  | 3800801 | 0 | 0 |
| APPLOVIN CORP | COM CL A | 03831W108 |  | 238800 | 600 | SH |  | SOLE |  | 600 | 0 | 0 |
| CINEVERSE CORP | COM CL A | 172406308 |  | 2687160 | 1119650 | SH |  | SOLE |  | 1119650 | 0 | 0 |
| GENWORTH FINL INC | COM SHS | 37247D106 |  | 348380 | 42904 | SH |  | SOLE |  | 42904 | 0 | 0 |
| MIRION TECHNOLOGIES INC | COM CL A | 60471A101 |  | 18263169 | 982419 | SH |  | SOLE |  | 982419 | 0 | 0 |
| VERTIV HOLDINGS CO | COM CL A | 92537N108 |  | 144622748 | 577152 | SH |  | SOLE |  | 577152 | 0 | 0 |
| MORGAN STANLEY | COM NEW | 617446448 |  | 1286115 | 7815 | SH |  | SOLE |  | 7815 | 0 | 0 |
| INDUSTRIAL LOGISTICS PPTYS T | COM SHS BEN INT | 456237106 |  | 718798 | 126549 | SH |  | SOLE |  | 126549 | 0 | 0 |
| API GROUP CORP | COM STK | 00187Y100 |  | 28713688 | 708630 | SH |  | SOLE |  | 708630 | 0 | 0 |
| LAUREATE ED INC | COMMON STOCK | 518613203 |  | 63784724 | 1830790 | SH |  | SOLE |  | 1830790 | 0 | 0 |
| NEXTNAV INC | COMMON STOCK | 65345N106 |  | 317036 | 19790 | SH |  | SOLE |  | 19790 | 0 | 0 |
| SELECT SECTOR SPDR TR | STATE STREET ENE | 81369Y506 |  | 408727 | 6672 | SH |  | SOLE |  | 6672 | 0 | 0 |
| SPDR GOLD TR | GOLD SHS | 78463V107 |  | 1566256 | 3640 | SH |  | SOLE |  | 3640 | 0 | 0 |
| MAREX GROUP PLC | ORD | G5S37H101 |  | 582215 | 13060 | SH |  | SOLE |  | 13060 | 0 | 0 |
| CBL  ASSOC PPTYS INC | COMMON STOCK | 124830878 |  | 1044643 | 27183 | SH |  | SOLE |  | 27183 | 0 | 0 |
| IREN LIMITED | ORDINARY SHARES | Q4982L109 |  | 4460342 | 130115 | SH |  | SOLE |  | 130115 | 0 | 0 |
| ISHARES TR | RUS 2000 GRW ETF | 464287648 |  | 2662364 | 8484 | SH |  | SOLE |  | 8484 | 0 | 0 |
| ISHARES TR | RUS MD CP GR ETF | 464287481 |  | 788156 | 7833 | SH |  | SOLE |  | 7833 | 0 | 0 |
| AERCAP HOLDINGS NV | SHS | N00985106 |  | 1090718 | 7951 | SH |  | SOLE |  | 7951 | 0 | 0 |
| DANAOS CORPORATION | SHS | Y1968P121 |  | 1419377 | 12601 | SH |  | SOLE |  | 12601 | 0 | 0 |
| AON PLC | SHS CL A | G0403H108 |  | 12943801 | 40101 | SH |  | SOLE |  | 40101 | 0 | 0 |
| NEBIUS GROUP N.V. | SHS CLASS A | N97284108 |  | 2034837 | 19611 | SH |  | SOLE |  | 19611 | 0 | 0 |
| STATE STR SPDR S 500 ETF T | TR UNIT | 78462F103 |  | 25042642 | 38507 | SH |  | SOLE |  | 38507 | 0 | 0 |
| INVESCO QQQ TR | UNIT SER 1 | 46090E103 |  | 7700736 | 13342 | SH |  | SOLE |  | 13342 | 0 | 0 |
| STATE STR SPDR S MIDCAP 40 | UTSER1 S | 78467Y107 |  | 368206 | 597 | SH |  | SOLE |  | 597 | 0 | 0 |
| ASSERTIO HOLDINGS INC | COM NEW | 04546C304 |  | 486964 | 25549 | SH |  | SOLE |  | 25549 | 0 | 0 |
| BABCOCK  WILCOX ENTERPRISES | COM | 05614L209 |  | 734500 | 50000 | SH |  | SOLE |  | 50000 | 0 | 0 |
| BRANCHOUT FOOD INC | COM | 105230106 |  | 330000 | 100000 | SH |  | SOLE |  | 100000 | 0 | 0 |
| BROOKFIELD CORP | CL A LTD VT SH | 11271J107 |  | 607090 | 15001 | SH |  | SOLE |  | 15001 | 0 | 0 |
| CAPITAL ONE FINL CORP | COM | 14040H105 |  | 908684 | 4981 | SH |  | SOLE |  | 4981 | 0 | 0 |
| CELANESE CORP DEL | COM | 150870103 |  | 591930 | 9000 | SH |  | SOLE |  | 9000 | 0 | 0 |
| CELESTICA INC | COM | 15101Q207 |  | 563360 | 2000 | SH |  | SOLE |  | 2000 | 0 | 0 |
| CIPHER DIGITAL INC | COM | 17253J106 |  | 860424 | 66855 | SH |  | SOLE |  | 66855 | 0 | 0 |
| CODA OCTOPUS GROUP INC | COM NEW | 19188U206 |  | 163149 | 14438 | SH |  | SOLE |  | 14438 | 0 | 0 |
| COMSTOCK INC | COM SHS | 205750409 |  | 1601610 | 525118 | SH |  | SOLE |  | 525118 | 0 | 0 |
| CPI AEROSTRUCTURES INC | COM NEW | 125919308 |  | 39200 | 10000 | SH |  | SOLE |  | 10000 | 0 | 0 |
| CREDIT ACCEP CORP MICH | COM | 225310101 |  | 508152 | 1200 | SH |  | SOLE |  | 1200 | 0 | 0 |
| CREDO TECHNOLOGY GROUP HOLDI | ORDINARY SHARES | G25457105 |  | 469350 | 5000 | SH |  | SOLE |  | 5000 | 0 | 0 |
| DLOCAL LTD | CLASS A COM | G29018101 |  | 622755 | 48015 | SH |  | SOLE |  | 48015 | 0 | 0 |
| ECHOSTAR CORP | CL A | 278768106 |  | 468280 | 4000 | SH |  | SOLE |  | 4000 | 0 | 0 |
| ENCORE CAP GROUP INC | COM | 292554102 |  | 367920 | 5247 | SH |  | SOLE |  | 5247 | 0 | 0 |
| FREQUENCY ELECTRS INC | COM | 358010106 |  | 2658698 | 60070 | SH |  | SOLE |  | 60070 | 0 | 0 |
| FTAI INFRASTRUCTURE INC | COMMON STOCK | 35953C106 |  | 490000 | 2000 | SH |  | SOLE |  | 2000 | 0 | 0 |
| GBANK FINL HLDGS INC | COM | 36166F100 |  | 362009 | 13528 | SH |  | SOLE |  | 13528 | 0 | 0 |
| GLOBAL PMTS INC | COM | 37940X102 |  | 538400 | 8000 | SH |  | SOLE |  | 8000 | 0 | 0 |
| GOLAR LNG LTD | SHS | G9456A100 |  | 1488187 | 27503 | SH |  | SOLE |  | 27503 | 0 | 0 |
| GPGI INC | COM CL A | 20459V105 |  | 144764992 | 8465789 | SH |  | SOLE |  | 8465789 | 0 | 0 |
| HALLADOR ENERGY COMPANY | COM | 40609P105 |  | 667627 | 41009 | SH |  | SOLE |  | 41009 | 0 | 0 |
| HALOZYME THERAPEUTICS INC | COM | 40637H109 |  | 646300 | 10000 | SH |  | SOLE |  | 10000 | 0 | 0 |
| HARROW INC | COM | 415858109 |  | 669940 | 19000 | SH |  | SOLE |  | 19000 | 0 | 0 |
| HARVARD BIOSCIENCE INC | COM | 416906204 |  | 607825 | 124810 | SH |  | SOLE |  | 124810 | 0 | 0 |
| INTEL CORP | COM | 458140100 |  | 309087 | 7004 | SH |  | SOLE |  | 7004 | 0 | 0 |
| INVITATION HOMES INC | COM | 46187W107 |  | 646100 | 26000 | SH |  | SOLE |  | 26000 | 0 | 0 |
| IOVANCE BIOTHERAPEUTICS INC | COM | 462260100 |  | 1228500 | 350000 | SH |  | SOLE |  | 350000 | 0 | 0 |
| IRIDIUM COMMUNICATIONS INC | COM | 46269C102 |  | 554800 | 20000 | SH |  | SOLE |  | 20000 | 0 | 0 |
| KLARNA GROUP PLC | SHS | G5279N105 |  | 523600 | 40000 | SH |  | SOLE |  | 40000 | 0 | 0 |
| LEGACY ED INC | COM | 52474R207 |  | 374836 | 29939 | SH |  | SOLE |  | 29939 | 0 | 0 |
| LUMENTUM HLDGS INC | COM | 55024U109 |  | 351380 | 500 | SH |  | SOLE |  | 500 | 0 | 0 |
| MAIA BIOTECHNOLOGY INC | COM | 552641102 |  | 140000 | 100000 | SH |  | SOLE |  | 100000 | 0 | 0 |
| MARVELL TECHNOLOGY INC | COM | 573874104 |  | 248021 | 2504 | SH |  | SOLE |  | 2504 | 0 | 0 |
| MICRON TECHNOLOGY INC | COM | 595112103 |  | 3378738 | 10001 | SH |  | SOLE |  | 10001 | 0 | 0 |
| MONEYHERO LTD | ORD SHS | G6202B101 |  | 270428 | 204870 | SH |  | SOLE |  | 204870 | 0 | 0 |
| MOSAIC CO | COM | 61945C103 |  | 306000 | 12000 | SH |  | SOLE |  | 12000 | 0 | 0 |
| M-TRON INDS INC | COM | 55380K109 |  | 383385 | 5735 | SH |  | SOLE |  | 5735 | 0 | 0 |
| NEURAXIS INC | COM | 64134X201 |  | 74000 | 10000 | SH |  | SOLE |  | 10000 | 0 | 0 |
| NVIDIA CORPORATION | COM | 67066G104 |  | 872174 | 5001 | SH |  | SOLE |  | 5001 | 0 | 0 |
| OMEGA FLEX INC | COM | 682095104 |  | 862664 | 27792 | SH |  | SOLE |  | 27792 | 0 | 0 |
| OPPFI INC | COM CL A | 68386H103 |  | 228833 | 29680 | SH |  | SOLE |  | 29680 | 0 | 0 |
| PAR TECHNOLOGY CORP | COM | 698884103 |  | 133300 | 10000 | SH |  | SOLE |  | 10000 | 0 | 0 |
| PAYPAL HLDGS INC | COM | 70450Y103 |  | 452300 | 10000 | SH |  | SOLE |  | 10000 | 0 | 0 |
| PERMA-FIX ENVIRONMENTAL SVCS | COM NEW | 714157203 |  | 402468 | 37649 | SH |  | SOLE |  | 37649 | 0 | 0 |
| PERMA-PIPE INTL HLDGS INC | COM | 714167103 |  | 249718 | 8377 | SH |  | SOLE |  | 8377 | 0 | 0 |
| PRO-DEX INC COLO | COM NEW | 74265M205 |  | 532215 | 10835 | SH |  | SOLE |  | 10835 | 0 | 0 |
| PROPETRO HLDG CORP | COM | 74347M108 |  | 720500 | 50000 | SH |  | SOLE |  | 50000 | 0 | 0 |
| REDDIT INC | CL A | 75734B100 |  | 673250 | 5000 | SH |  | SOLE |  | 5000 | 0 | 0 |
| SCHMID GROUP N.V. | EURO SHS CL A | N68722102 |  | 148400 | 28000 | SH |  | SOLE |  | 28000 | 0 | 0 |
| SIFCO INDS INC | COM | 826546103 |  | 208727 | 15682 | SH |  | SOLE |  | 15682 | 0 | 0 |
| SUNRISE RLTY TR INC | COM | 867981102 |  | 388900 | 50704 | SH |  | SOLE |  | 50704 | 0 | 0 |
| SUPERCOM LTD NEW | ORD SHS | M87095309 |  | 1064653 | 135971 | SH |  | SOLE |  | 135971 | 0 | 0 |
| TECOGEN INC NEW | COM NEW | 87876P201 |  | 140844 | 55017 | SH |  | SOLE |  | 55017 | 0 | 0 |
| TELEDYNE TECHNOLOGIES INC | COM | 879360105 |  | 605010 | 1000 | SH |  | SOLE |  | 1000 | 0 | 0 |
| TIPTREE INC | COM | 88822Q103 |  | 650151 | 38425 | SH |  | SOLE |  | 38425 | 0 | 0 |
| UNITED NA FOODS INC | COM | 911163103 |  | 675900 | 15000 | SH |  | SOLE |  | 15000 | 0 | 0 |
| UWM HOLDINGS CORPORATION | COM CL A | 91823B109 |  | 416300 | 115000 | SH |  | SOLE |  | 115000 | 0 | 0 |
| V2X INC | COM | 92242T101 |  | 1233000 | 18000 | SH |  | SOLE |  | 18000 | 0 | 0 |
| VALERO ENERGY CORP | COM | 91913Y100 |  | 247080 | 1000 | SH |  | SOLE |  | 1000 | 0 | 0 |
| VERSABANK NEW | COM | 92512J106 |  | 347321 | 24511 | SH |  | SOLE |  | 24511 | 0 | 0 |
| VISHAY PRECISION GROUP INC | COM | 92835K103 |  | 1346107 | 31002 | SH |  | SOLE |  | 31002 | 0 | 0 |
| VISTANCE NETWORKS INC | COM | 20337X109 |  | 2002000 | 110000 | SH |  | SOLE |  | 110000 | 0 | 0 |
| WILLIS LEASE FIN CORP | COM | 970646105 |  | 3065021 | 18002 | SH |  | SOLE |  | 18002 | 0 | 0 |
| WILLOW LANE ACQUISITION CORP | ORD SHS CL A | G9675P102 |  | 274003 | 25728 | SH |  | SOLE |  | 25728 | 0 | 0 |
| ZIFF DAVIS INC | COM | 48123V102 |  | 1888200 | 45000 | SH |  | SOLE |  | 45000 | 0 | 0 |

---