GABELLI & Co INVESTMENT ADVISERS 13FHR/A Quarterly holdings report by institutional manager (amended) | SEC 15 Feb 23

The Securities and Exchange Commission has not necessarily reviewed the information in this filing and has not determined if it is accurate and complete.
The reader should not assume that the information is accurate and complete.

UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 13F

FORM 13F INFORMATION TABLE

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COLUMN 1	COLUMN 2	COLUMN 3	COLUMN 4	COLUMN 5			COLUMN 6	COLUMN 7	COLUMN 8
			VALUE	SHRS OR	SH/	PUT/	INVESTMENT	OTHER	VOTING AUTHORITY
NAME OF ISSUER	TITLE OF CLASS	CUSIP	(x$1000)	PRN AMT	PRN	CALL	DISCRETION	MANAGER	SOLE	SHARED	NONE
1LIFE HEALTHCARE INC	EQUITY	68269G107	8,504,555	508,950	SH		SOLE		508,950	0	0
26 CAPITAL ACQ CL A -CW27	WARRANT	90138P118	3,556	12,700	SH		SOLE		12,700	0	0
3D SYSTEMS CORP	EQUITY	88554D205	97,680	13,200	SH		SOLE		13,200	0	0
7GC & CO HOLDINGS CL A -CW26	WARRANT	81786A115	890	12,711	SH		SOLE		12,711	0	0
ABBVIE INC	EQUITY	00287Y109	323,220	2,000	SH		SOLE		2,000	0	0
ACCRETION ACQUISITION CORP	EQUITY	00438Y107	1,559,376	154,700	SH		SOLE		154,700	0	0
ACCRETION ACQUISITION COR-RT	EQUITY RIGHT	00438Y123	10,814	154,700	SH		SOLE		154,700	0	0
ACCRETION ACQUISITION -CW23	WARRANT	00438Y115	1,446	77,350	SH		SOLE		77,350	0	0
ACE GLOBAL BUSINESS ACQUISIT	EQUITY	G0083E102	292,050	27,500	SH		SOLE		27,500	0	0
ACE GLOBAL BUSINESS -CW27	WARRANT	G0083E110	1,315	42,283	SH		SOLE		42,283	0	0
ACROPOLIS INFRASTRUCTU -CW26	WARRANT	005029111	2,736	22,796	SH		SOLE		22,796	0	0
ACROPOLIS INFRASTRUCTURE - A	EQUITY	005029103	680,471	68,389	SH		SOLE		68,389	0	0
ACTIVISION BLIZZARD INC	EQUITY	00507V109	25,699,289	335,719	SH		SOLE		335,719	0	0
AEROJET ROCKETDYNE HOLDINGS	EQUITY	007800105	13,287,122	237,567	SH		SOLE		237,567	0	0
ALBERTSONS COS INC - CLASS A	EQUITY	013091103	1,820,972	87,800	SH		SOLE		87,800	0	0
ALPHA STAR ACQ CORP - RIGHTS	EQUITY RIGHT	G0230C132	10,959	90,200	SH		SOLE		90,200	0	0
ALPHA STAR ACQUISITION CORP	EQUITY	G0230C108	925,452	90,200	SH		SOLE		90,200	0	0
ALPHA STAR ACQUISITION -CW23	WARRANT	G0230C116	1,371	90,200	SH		SOLE		90,200	0	0
ALTRA INDUSTRIAL MOTION CORP	EQUITY	02208R106	4,146,650	69,400	SH		SOLE		69,400	0	0
AMERICAN OUTDOOR BRANDS INC	EQUITY	02875D109	215,430	21,500	SH		SOLE		21,500	0	0
APOLLO ENDOSURGERY INC	EQUITY	03767D108	1,912,745	191,850	SH		SOLE		191,850	0	0
APPLIED MATERIALS INC	EQUITY	038222105	238,581	2,450	SH		SOLE		2,450	0	0
APPLIED OPTOELECTRONICS INC	EQUITY	03823U102	29,295	15,500	SH		SOLE		15,500	0	0
ARCTOS NORTHSTAR ACQUISITION	EQUITY UNIT	G0477L118	370,307	36,700	SH		SOLE		36,700	0	0
ARES ACQUISITION CL A -CW27	WARRANT	G33032122	4,688	10,054	SH		SOLE		10,054	0	0
ARES ACQUISITION CORP-A	EQUITY	G33032106	506,229	50,271	SH		SOLE		50,271	0	0
ARLO TECHNOLOGIES INC	EQUITY	04206A101	35,100	10,000	SH		SOLE		10,000	0	0
ARROWROOT ACQUISITION CORP-A	EQUITY	04282M102	245,858	24,500	SH		SOLE		24,500	0	0
ARROWROOT ACQUISITION -CW26	WARRANT	04282M110	61	12,250	SH		SOLE		12,250	0	0
ATLAS AIR WORLDWIDE HOLDINGS	EQUITY	049164205	6,113,520	60,650	SH		SOLE		60,650	0	0
ATLAS CORP	EQUITY	Y0436Q109	728,650	47,500	SH		SOLE		47,500	0	0
AVANTOR INC	EQUITY	05352A100	287,204	13,618	SH		SOLE		13,618	0	0
AVEO PHARMACEUTICALS INC	EQUITY	053588307	1,781,293	119,150	SH		SOLE		119,150	0	0
AXCELIS TECHNOLOGIES INC	EQUITY	054540208	531,712	6,700	SH		SOLE		6,700	0	0
AXIOS SUSTAINABLE GROWTH A-A	EQUITY	G0703K108	1,787,050	173,500	SH		SOLE		173,500	0	0
AXIOS SUSTAINABLE GROWTH-RGT	EQUITY RIGHT	G0703K124	17,801	173,500	SH		SOLE		173,500	0	0
AXIOS SUSTAINABLE GRTH-CW27	WARRANT	G0703K116	6,073	173,500	SH		SOLE		173,500	0	0
BANK OF AMERICA CORP 7.250 PERP SR:L CVT	PREFERRED CONVER	060505682	290,000	250	SH		SOLE		250	0	0
BANK OF NEW YORK MELLON CORP	EQUITY	064058100	250,360	5,500	SH		SOLE		5,500	0	0
BANNIX ACQUISITION CORP	EQUITY	066644105	668,352	65,718	SH		SOLE		65,718	0	0
BANNIX ACQUISITION CORP-CW23	WARRANT	066644113	1,643	65,718	SH		SOLE		65,718	0	0
BANNIX ACQUISITION CORP-RTS	EQUITY RIGHT	066644121	5,586	65,718	SH		SOLE		65,718	0	0
BAUSCH HEALTH COS INC	EQUITY	071734107	113,668	18,100	SH		SOLE		18,100	0	0
BENEFITFOCUS INC	EQUITY	08180D106	434,090	41,500	SH		SOLE		41,500	0	0
BIO-RAD LABORATORIES-A	EQUITY	090572207	210,245	500	SH		SOLE		500	0	0
BLACK KNIGHT INC	EQUITY	09215C105	2,334,150	37,800	SH		SOLE		37,800	0	0
BLOCKCHAIN MOON ACQ -CW26	WARRANT	09370F125	1,284	66,526	SH		SOLE		66,526	0	0
BLOCKCHAIN MOON ACQ-RTS	EQUITY RIGHT	09370F117	2,408	66,526	SH		SOLE		66,526	0	0
BLOCKCHAIN MOON ACQUISITION	EQUITY	09370F109	683,222	66,526	SH		SOLE		66,526	0	0
BLUE OCEAN ACQUISITION A -23	WARRANT	G1330L121	3,173	42,300	SH		SOLE		42,300	0	0
BLUE OCEAN ACQUISITION COR-A	EQUITY	G1330L105	869,688	84,600	SH		SOLE		84,600	0	0
BLUE SAFARI GROUP ACQUIS-RTS	EQUITY RIGHT	G1195R130	10,017	85,030	SH		SOLE		85,030	0	0
BLUEACACIA LTD - CLASS A	EQUITY	G11728105	649,876	64,600	SH		SOLE		64,600	0	0
BLUEACACIA LTD - RIGHTS	EQUITY RIGHT	G11728139	6,466	64,600	SH		SOLE		64,600	0	0
BLUEACACIA LTD CL A -CW23	WARRANT	G11728113	391	32,300	SH		SOLE		32,300	0	0
BLUERIVER ACQUISITION CORP	EQUITY UNIT	G1261Q123	101,808	10,100	SH		SOLE		10,100	0	0
BREEZE HOLDINGS ACQ- RIGHTS	EQUITY RIGHT	106762123	16,744	128,600	SH		SOLE		128,600	0	0
BROADCOM INC	EQUITY	11135F101	321,500	575	SH		SOLE		575	0	0
CAESARS ENTERTAINMENT INC	EQUITY	12769G100	208,000	5,000	SH		SOLE		5,000	0	0
CARDIO DIAGNOSTICS-CW26	WARRANT	14159C111	1,109	22,410	SH		SOLE		22,410	0	0
CC NEUBERGER PRINCIPAL -CW27	WARRANT	G1992N126	506	10,040	SH		SOLE		10,040	0	0
CC NEUBERGER PRINCIPAL III-A	EQUITY	G1992N100	511,060	50,600	SH		SOLE		50,600	0	0
CF ACQUISITION CORP IV CW21	WARRANT	12520T110	1,693	21,989	SH		SOLE		21,989	0	0
CHURCHILL CAPITAL CORP VI	EQUITY UNIT	17143W200	127,873	12,800	SH		SOLE		12,800	0	0
CHURCHILL CAPITAL CORP VII-A	EQUITY	17144M102	2,674,931	268,298	SH		SOLE		268,298	0	0
CHURCHILL CAPITAL VII -CW28	WARRANT	17144M110	2,521	51,026	SH		SOLE		51,026	0	0
CIGNA CORP	EQUITY	125523100	331,340	1,000	SH		SOLE		1,000	0	0
CIIG CAPITAL PART IIA -CW28	WARRANT	12561U117	3,508	43,850	SH		SOLE		43,850	0	0
CIIG CAPITAL PARTNERS II-A	EQUITY	12561U109	893,663	87,700	SH		SOLE		87,700	0	0
CIRCOR INTERNATIONAL INC	EQUITY	17273K109	1,653,312	69,003	SH		SOLE		69,003	0	0
CLEAR CHANNEL OUTDOOR HOLDIN	EQUITY	18453H106	57,750	55,000	SH		SOLE		55,000	0	0
CLIMATEROCK - CLASS A	EQUITY	G2311X100	710,717	69,406	SH		SOLE		69,406	0	0
CLIMATEROCK - CLASS A -27	WARRANT	G2311X118	1,822	34,703	SH		SOLE		34,703	0	0
CLIMATEROCK -RTS	EQUITY RIGHT	G2311X134	8,329	69,406	SH		SOLE		69,406	0	0
CLOVER LEAF CAPITAL CORP-RTS	EQUITY RIGHT	18915E121	3,648	45,600	SH		SOLE		45,600	0	0
CNH INDUSTRIAL NV	EQUITY	N20944109	212,795	13,250	SH		SOLE		13,250	0	0
COMTECH TELECOMMUNICATIONS	EQUITY	205826209	1,021,423	84,137	SH		SOLE		84,137	0	0
CONX CORP-CLASS A -CW27	WARRANT	212873111	5,685	37,900	SH		SOLE		37,900	0	0
CORNER GROWTH ACQ CL A -CW27	WARRANT	G2425N113	507	16,833	SH		SOLE		16,833	0	0
CORNER GROWTH ACQUISITION-A	EQUITY	G2425N105	499,445	50,500	SH		SOLE		50,500	0	0
CORNING INC	EQUITY	219350105	568,532	17,800	SH		SOLE		17,800	0	0
COUPA SOFTWARE INC	EQUITY	22266L106	11,566,737	146,100	SH		SOLE		146,100	0	0
COWEN INC - A	EQUITY	223622606	1,002,189	25,950	SH		SOLE		25,950	0	0
CROWN CASTLE INC	EQUITY	22822V101	203,460	1,500	SH		SOLE		1,500	0	0
CROWN PROPTECH ACQUISITION-A	EQUITY	G25741102	650,073	64,300	SH		SOLE		64,300	0	0
CVS HEALTH CORP	EQUITY	126650100	279,570	3,000	SH		SOLE		3,000	0	0
DCP MIDSTREAM LP	EQUITY UNIT	23311P100	1,192,793	30,750	SH		SOLE		30,750	0	0
DEEP LAKE CAPITAL ACQUIS-CLA	EQUITY	G27029100	512,572	50,800	SH		SOLE		50,800	0	0
DEEP LAKE CAPITAL CL B -CW27	WARRANT	G27029118	89	25,400	SH		SOLE		25,400	0	0
DRAGONEER GROWTH OPP III-A	EQUITY	G28315102	1,223,626	124,100	SH		SOLE		124,100	0	0
EDGIO INC	EQUITY	53261M104	38,985	34,500	SH		SOLE		34,500	0	0
ELLIOTT OPPORTUNITY II COR-A	EQUITY	G30092103	1,146,187	113,709	SH		SOLE		113,709	0	0
ELLIOTT OPPORTUNITY II CORP	EQUITY UNIT	G30092129	220,971	21,900	SH		SOLE		21,900	0	0
ELLIOTT OPPORTUNITY II-CW23	WARRANT	G30092111	2,558	28,427	SH		SOLE		28,427	0	0
EPIPHANY TECHNOLOGY AC -CW27	WARRANT	29429X117	59	25,533	SH		SOLE		25,533	0	0
EPIPHANY TECHNOLOGY ACQ-CL A	EQUITY	29429X109	766,383	76,600	SH		SOLE		76,600	0	0
EURONAV NV	EQUITY	B38564108	2,937,492	172,388	SH		SOLE		172,388	0	0
EUROPEAN BIOTECH ACQUISITI-A	EQUITY	G3167F102	663,459	65,689	SH		SOLE		65,689	0	0
EUROPEAN BIOTECH-CW26	WARRANT	G3167F128	6,525	21,896	SH		SOLE		21,896	0	0
EVO PAYMENTS INC-CLASS A	EQUITY	26927E104	8,976,162	265,253	SH		SOLE		265,253	0	0
EVOLENT HEALTH INC - A	EQUITY	30050B101	224,640	8,000	SH		SOLE		8,000	0	0
FAR PEAK ACQUISITION CORP-A	EQUITY	G3312L103	1,694,561	168,781	SH		SOLE		168,781	0	0
FINANCIAL STRATEGIES ACQ -RT	EQUITY RIGHT	31772T123	4,800	64,000	SH		SOLE		64,000	0	0
FINANCIAL STRATEGIES -CW23	WARRANT	31772T115	1,280	64,000	SH		SOLE		64,000	0	0
FINSERV ACQUISITION CORP II	EQUITY UNIT	31809Y202	251,753	25,100	SH		SOLE		25,100	0	0
FIRST HORIZON CORP	EQUITY	320517105	23,564,688	961,824	SH		SOLE		961,824	0	0
FORGEROCK INC-A	EQUITY	34631B101	5,379,413	236,250	SH		SOLE		236,250	0	0
FORTRESS CAPITAL ACQUISITION	EQUITY UNIT	G36427113	251,460	25,400	SH		SOLE		25,400	0	0
FORUM MERGER IV CL A -CW27	WARRANT	349875112	730	24,325	SH		SOLE		24,325	0	0
FORUM MERGER IV CORP-A	EQUITY	349875104	975,919	97,300	SH		SOLE		97,300	0	0
FRONTIER ACQUISITION CORP-A	EQUITY	G36826108	368,928	36,600	SH		SOLE		36,600	0	0
F-STAR THERAPEUTICS INC	EQUITY	30315R107	898,135	142,110	SH		SOLE		142,110	0	0
FUSION ACQUISITION CORP II-A	EQUITY	36118N102	491,960	49,000	SH		SOLE		49,000	0	0
GABELLI CONV AND INCOME SEC	EXCHANGE TRADED	36240B109	84,360	17,575	SH		SOLE		17,575	0	0
GARRETT MOTION INC 11.000 PERP SR:A CVT	PREFERRED CONVER	366505204	1,836,022	211,037	SH		SOLE		211,037	0	0
GENERAL MOTORS CO	EQUITY	37045V100	457,504	13,600	SH		SOLE		13,600	0	0
GIGCAPITAL5 INC -CW28	WARRANT	37519U117	385	11,000	SH		SOLE		11,000	0	0
GLOBAL PARTNER ACQUISITION C	EQUITY UNIT	G3934P110	386,447	38,300	SH		SOLE		38,300	0	0
GLOBALINK INVESTMENT -CW23	WARRANT	37892F125	582	52,900	SH		SOLE		52,900	0	0
GLOBALINK INVESTMENT INC	EQUITY	37892F109	539,580	52,900	SH		SOLE		52,900	0	0
GLOBALINK INVESTMENT INC-RTS	EQUITY RIGHT	37892F117	2,666	52,900	SH		SOLE		52,900	0	0
GOLDENBRIDGE ACQ LTD -CW25	WARRANT	G3970D120	3,546	47,400	SH		SOLE		47,400	0	0
GOLDENBRIDGE ACQUISITION-RTS	EQUITY RIGHT	G3970D138	6,162	47,400	SH		SOLE		47,400	0	0
GRAF ACQUISITION CORP IV	EQUITY	384272100	857,690	86,200	SH		SOLE		86,200	0	0
GRAF ACQUISITION CORP-CW28	WARRANT	384272118	1,464	17,240	SH		SOLE		17,240	0	0
GRAHAM HOLDINGS CO-CLASS B	EQUITY	384637104	211,474	350	SH		SOLE		350	0	0
GREIF INC-CL B	EQUITY	397624206	1,933,298	24,713	SH		SOLE		24,713	0	0
GRIFOLS SA-ADR	DEPOSITORY RECEI	398438408	1,087,201	127,906	SH		SOLE		127,906	0	0
GRUPO TELEVISA SA-SPON ADR	DEPOSITORY RECEI	40049J206	222,642	48,825	SH		SOLE		48,825	0	0
GYRODYNE LLC	EQUITY	403829104	896,597	110,691	SH		SOLE		110,691	0	0
HCA HEALTHCARE INC	EQUITY	40412C101	299,950	1,250	SH		SOLE		1,250	0	0
HEARTLAND MEDIA ACQUISIT -27	WARRANT	42237V116	5,095	129,969	SH		SOLE		129,969	0	0
HEARTLAND MEDIA ACQUISITIO-A	EQUITY	42237V108	2,643,580	259,939	SH		SOLE		259,939	0	0
HORIZON SPACE ACQUISITION I	EQUITY UNIT	G4619M133	683,614	67,700	SH		SOLE		67,700	0	0
HORIZON THERAPEUTICS PLC	EQUITY	G46188101	16,808,260	147,700	SH		SOLE		147,700	0	0
HPX CORP-A -CW25	WARRANT	G32219126	19,257	45,850	SH		SOLE		45,850	0	0
IMAGO BIOSCIENCES INC	EQUITY	45250K107	6,061,170	168,600	SH		SOLE		168,600	0	0
IMAX CORP 0.500 04/01/26 CVT	BOND CONVERTIBLE	45245EAJ8	428,505	500,000	PRN		SOLE		500,000	0	0
INDEPENDENCE HDS -CL A -CW28	WARRANT	G4761A127	74	12,180	SH		SOLE		12,180	0	0
INDEPENDENCE HDS CORP-CL A	EQUITY	G4761A101	613,872	60,900	SH		SOLE		60,900	0	0
INFINERA CORP 2.125 09/01/24 CVT	BOND CONVERTIBLE	45667GAC7	245,975	250,000	PRN		SOLE		250,000	0	0
INTEGER HOLDINGS CORP	EQUITY	45826H109	205,380	3,000	SH		SOLE		3,000	0	0
INTEL CORP	EQUITY	458140100	247,121	9,350	SH		SOLE		9,350	0	0
INTERCEPT PHARMAS 2.000 05/15/26 CVT	BOND CONVERTIBLE	45845PAB4	170,303	225,000	PRN		SOLE		225,000	0	0
INTEVAC INC	EQUITY	461148108	1,397,565	216,007	SH		SOLE		216,007	0	0
IROBOT CORP	EQUITY	462726100	2,317,460	48,150	SH		SOLE		48,150	0	0
ITIQUIRA ACQUISITION CORP	EQUITY UNIT	G49773123	256,944	25,200	SH		SOLE		25,200	0	0
JACK CREEK INVESTMENT C-CL A	EQUITY	G4989X115	385,953	38,100	SH		SOLE		38,100	0	0
JACK CREEK INVESTMENT -CW27	WARRANT	G4989X123	2,353	11,200	SH		SOLE		11,200	0	0
JATT ACQUISITION CORP - A	EQUITY	G50752107	933,194	91,400	SH		SOLE		91,400	0	0
JATT ACQUISITION CORP -CW23	WARRANT	G50752123	6,855	45,700	SH		SOLE		45,700	0	0
JAWS HURRICANE ACQUISITON CO	EQUITY UNIT	47201B202	231,191	23,027	SH		SOLE		23,027	0	0
JAWS JUGGERNAUT ACQUI-CW23	WARRANT	G50735110	722	11,500	SH		SOLE		11,500	0	0
JAWS JUGGERNAUT ACQUISITIO-A	EQUITY	G50735102	462,668	46,000	SH		SOLE		46,000	0	0
JAWS MUSTANG ACQ C -CW26	WARRANT	G50737124	817	12,567	SH		SOLE		12,567	0	0
JAWS MUSTANG ACQUISITION C-A	EQUITY	G50737108	507,988	50,271	SH		SOLE		50,271	0	0
KERNEL GROUP HLDG -A -CW27	WARRANT	G5259L129	143	25,100	SH		SOLE		25,100	0	0
KERNEL GROUP HOLDINGS INC-A	EQUITY	G5259L103	507,020	50,200	SH		SOLE		50,200	0	0
KINS TECH GROUP CL A -CW25	WARRANT	49714K117	2,500	83,053	SH		SOLE		83,053	0	0
KLUDEIN I ACQUISITION-CW27	WARRANT	49878L117	1,006	12,700	SH		SOLE		12,700	0	0
KNOWBE4 INC-A	EQUITY	49926T104	5,747,721	231,950	SH		SOLE		231,950	0	0
LENNAR CORP - B SHS	EQUITY	526057302	6,739,622	90,126	SH		SOLE		90,126	0	0
LEO HOLDINGS CORP II-CLASS A	EQUITY	G5463R102	515,175	51,058	SH		SOLE		51,058	0	0
LHC GROUP INC	EQUITY	50187A107	10,865,568	67,200	SH		SOLE		67,200	0	0
LIBERTY BRAVES A	EQUITY	531229706	539,055	16,500	SH		SOLE		16,500	0	0
LIBERTY BRAVES C	EQUITY	531229888	3,090,728	95,896	SH		SOLE		95,896	0	0
LIBERTY SIRIUSXM C	EQUITY	531229607	10,058,014	257,041	SH		SOLE		257,041	0	0
MADISON SQUARE GARDEN SPORTS	EQUITY	55825T103	512,041	2,793	SH		SOLE		2,793	0	0
MAGNACHIP SEMICONDUCTOR CORP	EQUITY	55933J203	1,537,885	163,779	SH		SOLE		163,779	0	0
MALVERN BANCORP INC	EQUITY	561409103	971,333	54,723	SH		SOLE		54,723	0	0
MARLIN TECHNOLOGY CORP	EQUITY UNIT	G58411128	384,444	38,100	SH		SOLE		38,100	0	0
MAXAR TECHNOLOGIES INC	EQUITY	57778K105	2,643,914	51,100	SH		SOLE		51,100	0	0
MEDICUS SCIENCES ACQUISITI-A	EQUITY	G5960S108	155,078	15,400	SH		SOLE		15,400	0	0
MERIDIAN BIOSCIENCE INC	EQUITY	589584101	4,557,475	137,232	SH		SOLE		137,232	0	0
META PLATFORMS INC-CLASS A	EQUITY	30303M102	293,028	2,435	SH		SOLE		2,435	0	0
MKS INSTRUMENTS INC	EQUITY	55306N104	317,483	3,747	SH		SOLE		3,747	0	0
MONEYGRAM INTERNATIONAL INC	EQUITY	60935Y208	12,589,853	1,156,093	SH		SOLE		1,156,093	0	0
MORINGA ACQUISITION COR-CW26	WARRANT	G6S23K124	4,044	38,150	SH		SOLE		38,150	0	0
MORINGA ACQUISITION CORP -A	EQUITY	G6S23K108	768,341	76,300	SH		SOLE		76,300	0	0
MOUNTAIN & CO I ACQ -CW23	WARRANT	G6301J112	651	21,700	SH		SOLE		21,700	0	0
MOUNTAIN & CO I ACQUISITION	EQUITY	G6301J104	450,492	43,400	SH		SOLE		43,400	0	0
MOUNTAIN CREST ACQ CORP -RTS	EQUITY RIGHT	62403K116	5,411	77,305	SH		SOLE		77,305	0	0
MOUNTAIN CREST ACQUISITI-RTS	EQUITY RIGHT	62402U115	14,852	85,637	SH		SOLE		85,637	0	0
MYOVANT SCIENCES LTD	EQUITY	G637AM102	2,222,852	82,450	SH		SOLE		82,450	0	0
N-ABLE INC	EQUITY	62878D100	118,220	11,500	SH		SOLE		11,500	0	0
NCR CORPORATION	EQUITY	62886E108	530,237	22,650	SH		SOLE		22,650	0	0
NEW VISTA ACQUISITION CORP	EQUITY UNIT	G6529L113	256,393	25,400	SH		SOLE		25,400	0	0
NOBLE ROCK ACQUISITION CORP	EQUITY UNIT	G6546R127	380,770	37,700	SH		SOLE		37,700	0	0
NOCTURNE ACQUISITION-RIGHTS	EQUITY RIGHT	G6580S106	995	14,200	SH		SOLE		14,200	0	0
NORTHERN STAR INVESTMENT -A	EQUITY	66575B101	737,670	73,400	SH		SOLE		73,400	0	0
NORTHVIEW ACQUISITION -23	WARRANT	66718N111	2,501	52,650	SH		SOLE		52,650	0	0
NORTHVIEW ACQUISITION CORP	EQUITY	66718N103	1,066,689	105,300	SH		SOLE		105,300	0	0
NORTHVIEW ACQUISITION CO-RTS	EQUITY RIGHT	66718N129	18,164	105,300	SH		SOLE		105,300	0	0
NXP SEMICONDUCTORS NV	EQUITY	N6596X109	316,060	2,000	SH		SOLE		2,000	0	0
OCA ACQUISITION CORP	EQUITY UNIT	670865203	390,525	38,100	SH		SOLE		38,100	0	0
OCEANTECH ACQUISITIONS- CW A	WARRANT	675507115	3,631	93,100	SH		SOLE		93,100	0	0
OPIANT PHARMACEUTICALS INC	EQUITY	683750103	419,796	20,700	SH		SOLE		20,700	0	0
OXBRIDGE ACQUISITION -CW23	WARRANT	G6855L117	2,832	88,500	SH		SOLE		88,500	0	0
OYSTER POINT PHARMA INC	EQUITY	69242L106	1,901,693	170,250	SH		SOLE		170,250	0	0
PCSB FINANCIAL CORP	EQUITY	69324R104	3,447,040	181,042	SH		SOLE		181,042	0	0
PFSWEB INC	EQUITY	717098206	280,748	45,650	SH		SOLE		45,650	0	0
PG&E CORP 5.500 08/16/23 CVT	PREFERRED CONVER	69331C140	252,420	1,750	SH		SOLE		1,750	0	0
PINE TECHNOLOGY ACQ A -CW28	WARRANT	722850112	76	44,666	SH		SOLE		44,666	0	0
PINE TECHNOLOGY ACQUISI-CL A	EQUITY	722850104	1,344,020	134,000	SH		SOLE		134,000	0	0
PIONEER MERGER CORP -CLASS A	EQUITY	G7S24C103	242,052	23,871	SH		SOLE		23,871	0	0
PIVOTAL INVESTMENT CORPIII-A	EQUITY	72582M106	260,110	25,700	SH		SOLE		25,700	0	0
PNM RESOURCES INC	EQUITY	69349H107	13,660,175	279,979	SH		SOLE		279,979	0	0
POSHMARK INC-CLASS A	EQUITY	73739W104	4,277,790	239,250	SH		SOLE		239,250	0	0
POST HOLDINGS PARTNERI -CW23	WARRANT	737465112	12,363	154,533	SH		SOLE		154,533	0	0
POST HOLDINGS PARTNERING -A	EQUITY	737465104	4,603,548	463,600	SH		SOLE		463,600	0	0
POWERED BRANDS	EQUITY UNIT	G7209M124	387,385	38,393	SH		SOLE		38,393	0	0
PRIVETERRA ACQUISITION CORP	EQUITY UNIT	74275N201	128,512	12,800	SH		SOLE		12,800	0	0
PROFESSIONAL HOLDING CORP-A	EQUITY	743139107	644,900	23,248	SH		SOLE		23,248	0	0
PROGRESS ACQ CL A -CW27	WARRANT	74327P113	2,016	32,150	SH		SOLE		32,150	0	0
PROPTECH INV CORP 2 -CW27	WARRANT	03832J114	1,667	55,366	SH		SOLE		55,366	0	0
PROSOMNUS INC-CW27	WARRANT	50535E116	3,199	40,700	SH		SOLE		40,700	0	0
PROTO LABS INC	EQUITY	743713109	370,185	14,500	SH		SOLE		14,500	0	0
QUANTUM FINTECH ACQUISITION	EQUITY	74767A105	2,261,250	225,000	SH		SOLE		225,000	0	0
REDWOODS ACQUISITION CORP	EQUITY UNIT	758083208	1,011,000	100,000	SH		SOLE		100,000	0	0
RESOLUTE FOREST PRODUCTS	EQUITY	76117W109	1,771,460	82,050	SH		SOLE		82,050	0	0
RICE ACQUISITION CORP II -A	EQUITY	G75529100	702,747	69,100	SH		SOLE		69,100	0	0
RITCHIE BROS AUCTIONEERS	EQUITY	767744105	1,046,723	18,100	SH		SOLE		18,100	0	0
ROGERS CORP	EQUITY	775133101	5,812,455	48,705	SH		SOLE		48,705	0	0
ROTH CH ACQUISITION IV CO	EQUITY	77867P104	907,586	88,979	SH		SOLE		88,979	0	0
ROTH CH ACQUISITION IV -CW23	WARRANT	77867P112	10,740	44,489	SH		SOLE		44,489	0	0
ROTH CH ACQUISITION V CO.	EQUITY UNIT	77867R209	214,165	21,100	SH		SOLE		21,100	0	0
SCION TECH GROWTH II -CW27	WARRANT	G31070116	62	17,212	SH		SOLE		17,212	0	0
SCION TECH GROWTH II-CLASS A	EQUITY	G31070108	522,556	51,636	SH		SOLE		51,636	0	0
SCIPLAY CORP-CLASS A	EQUITY	809087109	787,309	48,962	SH		SOLE		48,962	0	0
SCREAMING EAGLE ACQ -CLASS A	EQUITY	G79407105	1,026,305	103,250	SH		SOLE		103,250	0	0
SENIOR CONNECT ACQ A -CW27	WARRANT	81723H116	3,510	58,400	SH		SOLE		58,400	0	0
SERITAGE GROWTH PROP- A REIT	EQUITY	81752R100	3,916,322	331,050	SH		SOLE		331,050	0	0
SIERRA WIRELESS INC	EQUITY	826516106	9,149,244	315,600	SH		SOLE		315,600	0	0
SIGNIFY HEALTH INC -CLASS A	EQUITY	82671G100	9,381,851	327,350	SH		SOLE		327,350	0	0
SILICON MOTION TECHNOL-ADR	DEPOSITORY RECEI	82706C108	1,699,359	26,148	SH		SOLE		26,148	0	0
SILVER SPIKE ACQ -A CW26	WARRANT	G8201H113	517	17,218	SH		SOLE		17,218	0	0
SILVER SPIKE ACQUISITION-A	EQUITY	G8201H105	749,980	74,329	SH		SOLE		74,329	0	0
SINCLAIR BROADCAST GROUP -A	EQUITY	829226109	193,875	12,500	SH		SOLE		12,500	0	0
SLAM CORP-A	EQUITY	G8210L105	1,548,852	153,200	SH		SOLE		153,200	0	0
SLAM CORP-A -CW27	WARRANT	G8210L121	1,503	17,075	SH		SOLE		17,075	0	0
SOLARWINDS CORP	EQUITY	83417Q204	121,680	13,000	SH		SOLE		13,000	0	0
SONY GROUP CORP - SP ADR	DEPOSITORY RECEI	835699307	635,794	8,335	SH		SOLE		8,335	0	0
SOUTH JERSEY INDUSTRIES	EQUITY	838518108	18,014,563	507,024	SH		SOLE		507,024	0	0
SOUTHWEST GAS HOLDINGS INC	EQUITY	844895102	1,547,000	25,000	SH		SOLE		25,000	0	0
SPECTRUM BRANDS HOLDINGS INC	EQUITY	84790A105	3,633,878	59,650	SH		SOLE		59,650	0	0
SPIRIT AIRLINES INC	EQUITY	848577102	2,111,632	108,400	SH		SOLE		108,400	0	0
SPORTSMAN'S WAREHOUSE HOLDIN	EQUITY	84920Y106	5,273,345	560,398	SH		SOLE		560,398	0	0
SPORTSMAP TECH ACQ -CW27	WARRANT	84921J116	1,367	24,900	SH		SOLE		24,900	0	0
SPORTSMAP TECH ACQUISITION C	EQUITY	84921J108	338,806	33,200	SH		SOLE		33,200	0	0
SPRING VALLEY ACQUISITION CO	EQUITY UNIT	G83752124	1,346,286	129,700	SH		SOLE		129,700	0	0
STORE CAPITAL CORP	EQUITY	862121100	17,597,734	548,900	SH		SOLE		548,900	0	0
SUNPOWER CORP 4.000 01/15/23 CVT	BOND CONVERTIBLE	867652AL3	298,950	300,000	PRN		SOLE		300,000	0	0
SVF INVESTMENT CORP	EQUITY UNIT	G8601L110	387,927	38,393	SH		SOLE		38,393	0	0
SVF INVESTMENT CORP 2-CLS A	EQUITY	G8601M100	948,450	93,999	SH		SOLE		93,999	0	0
TASTEMAKER ACQ CL A -CW25	WARRANT	876545112	14,732	98,150	SH		SOLE		98,150	0	0
TCV ACQUISITION CORP-A	EQUITY	G8704C124	119,060	11,900	SH		SOLE		11,900	0	0
TECH AND ENERGY TRANSI -CW27	WARRANT	87823R110	1,615	48,788	SH		SOLE		48,788	0	0
TECH AND ENERGY TRANSITION-A	EQUITY	87823R102	1,468,041	146,365	SH		SOLE		146,365	0	0
TEGNA INC	EQUITY	87901J105	17,637,306	832,341	SH		SOLE		832,341	0	0
TELEFONICA SA-SPON ADR	DEPOSITORY RECEI	879382208	178,500	50,000	SH		SOLE		50,000	0	0
TELEPHONE AND DATA SYSTEMS	EQUITY	879433829	104,900	10,000	SH		SOLE		10,000	0	0
TELESAT CORP	EQUITY	879512309	544,883	72,651	SH		SOLE		72,651	0	0
TEXAS INSTRUMENTS INC	EQUITY	882508104	231,308	1,400	SH		SOLE		1,400	0	0
TEXTRON INC	EQUITY	883203101	254,880	3,600	SH		SOLE		3,600	0	0
T-MOBILE US INC	EQUITY	872590104	1,617,000	11,550	SH		SOLE		11,550	0	0
TOWER SEMICONDUCTOR LTD	EQUITY	M87915274	14,055,854	325,367	SH		SOLE		325,367	0	0
TREACE MEDICAL CONCEPTS INC	EQUITY	89455T109	229,900	10,000	SH		SOLE		10,000	0	0
TREAN INSURANCE GROUP INC	EQUITY	89457R101	624,300	104,050	SH		SOLE		104,050	0	0
TRINE II ACQ CL A -CW27	WARRANT	G9059F118	8,664	108,439	SH		SOLE		108,439	0	0
TRINE II ACQUISITION CORP -A	EQUITY	G9059F100	2,234,928	216,878	SH		SOLE		216,878	0	0
TZP STRATEGIES ACQUISITION	EQUITY UNIT	G91595127	360,628	35,600	SH		SOLE		35,600	0	0
USERTESTING INC	EQUITY	91734E101	6,332,432	843,200	SH		SOLE		843,200	0	0
UTA ACQUISITION CORPORATION	EQUITY UNIT	G9473A125	298,563	29,502	SH		SOLE		29,502	0	0
VECTOR ACQUISITION CORP II-A	EQUITY	G9460A104	493,476	48,859	SH		SOLE		48,859	0	0
VENTOUX CCM ACQ -CW25	WARRANT	74113T113	12,676	301,100	SH		SOLE		301,100	0	0
VIMEO INC	EQUITY	92719V100	108,045	31,500	SH		SOLE		31,500	0	0
VISCOGLIOSI BROTHERS AC -27	WARRANT	92838K118	2,943	54,198	SH		SOLE		54,198	0	0
VISCOGLIOSI BROTHERS ACQUISI	EQUITY	92838K100	1,095,894	108,397	SH		SOLE		108,397	0	0
VIVEON HEALTH ACQ -CW27	WARRANT	92853V114	3,009	60,178	SH		SOLE		60,178	0	0
VIVEON HEALTH ACQUISIT-RTS	EQUITY RIGHT	92853V122	10,836	83,100	SH		SOLE		83,100	0	0
VIVINT SMART HOME INC	EQUITY	928542109	346,885	29,150	SH		SOLE		29,150	0	0
VMWARE INC-CLASS A	EQUITY	928563402	10,291,462	83,834	SH		SOLE		83,834	0	0
WARBURG PINCUS CAPITAL COR B	EQUITY UNIT	G9460M116	246,960	24,500	SH		SOLE		24,500	0	0
WARNER BROS DISCOVERY INC	EQUITY	934423104	94,800	10,000	SH		SOLE		10,000	0	0
WAVERLEY CAPITAL -A -CW27	WARRANT	G06536117	6,591	144,535	SH		SOLE		144,535	0	0
WAVERLEY CAPITAL ACQUISITI-A	EQUITY	G06536109	3,688,472	368,111	SH		SOLE		368,111	0	0
WELLS FARGO & COMPANY 7.500 PERP SR:L CVT	PREFERRED CONVER	949746804	296,250	250	SH		SOLE		250	0	0
WIDEOPENWEST INC	EQUITY	96758W101	603,565	66,253	SH		SOLE		66,253	0	0
YAMANA GOLD INC	EQUITY	98462Y100	11,074,470	1,995,400	SH		SOLE		1,995,400	0	0
ZIMMER ENERGY TRANS -A -CW23	WARRANT	989570114	3,693	23,066	SH		SOLE		23,066	0	0
ZIMMER ENERGY TRANSITION -A	EQUITY	989570106	688,540	69,200	SH		SOLE		69,200	0	0

GABELLI & Co INVESTMENT ADVISERS 13F-HR/AQuarterly holdings report by institutional manager (amended)