GABELLI & Co INVESTMENT ADVISERS 13FHR Quarterly holdings report by institutional manager | SEC 12 May 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

OMB APPROVAL

OMB Number:		3235-0006
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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
26 CAPITAL ACQ CL A -CW27	WARRANT	90138P118	351	12,700	SH		SOLE		12,700	0	0
3D SYSTEMS CORP	EQUITY	88554D205	154,368	14,400	SH		SOLE		14,400	0	0
7GC & CO HOLDINGS CL A -CW26	WARRANT	81786A115	1,271	12,711	SH		SOLE		12,711	0	0
ABBVIE INC	EQUITY	00287Y109	318,740	2,000	SH		SOLE		2,000	0	0
ACCRETION ACQUISITION CORP	EQUITY	00438Y107	1,596,504	154,700	SH		SOLE		154,700	0	0
ACCRETION ACQUISITION COR-RT	EQUITY RIGHT	00438Y123	14,697	154,700	SH		SOLE		154,700	0	0
ACCRETION ACQUISITION -CW23	WARRANT	00438Y115	2,707	77,350	SH		SOLE		77,350	0	0
ACE GLOBAL BUSINESS -CW27	WARRANT	G0083E110	1,797	42,283	SH		SOLE		42,283	0	0
ACROPOLIS INFRASTRUCTU -CW26	WARRANT	005029111	3,898	22,796	SH		SOLE		22,796	0	0
ACROPOLIS INFRASTRUCTURE - A	EQUITY	005029103	692,781	68,389	SH		SOLE		68,389	0	0
ACTIVISION BLIZZARD INC	EQUITY	00507V109	29,170,955	340,822	SH		SOLE		340,822	0	0
AEROJET ROCKETDYNE HOLDINGS	EQUITY	007800105	20,221,537	360,006	SH		SOLE		360,006	0	0
ALBERTSONS COS INC - CLASS A	EQUITY	013091103	11,216,005	539,750	SH		SOLE		539,750	0	0
ALPHA STAR ACQ CORP - RIGHTS	EQUITY RIGHT	G0230C132	9,922	90,200	SH		SOLE		90,200	0	0
ALPHA STAR ACQUISITION CORP	EQUITY	G0230C108	946,198	90,200	SH		SOLE		90,200	0	0
ALPHA STAR ACQUISITION -CW23	WARRANT	G0230C116	1,245	90,200	SH		SOLE		90,200	0	0
AMERICAN OUTDOOR BRANDS INC	EQUITY	02875D109	211,560	21,500	SH		SOLE		21,500	0	0
AMRYT PHARMA PLC - SPNR ADR	DEPOSITORY RECEI	03217L106	1,672,647	114,722	SH		SOLE		114,722	0	0
APOLLO ENDOSURGERY INC	EQUITY	03767D108	7,854,378	791,772	SH		SOLE		791,772	0	0
APPLE INC	EQUITY	037833100	247,350	1,500	SH		SOLE		1,500	0	0
APPLIED MATERIALS INC	EQUITY	038222105	300,934	2,450	SH		SOLE		2,450	0	0
APPLIED OPTOELECTRONICS INC	EQUITY	03823U102	34,255	15,500	SH		SOLE		15,500	0	0
ARES ACQUISITION CL A -CW27	WARRANT	G33032122	8,848	10,054	SH		SOLE		10,054	0	0
ARGO GROUP INTERNATIONAL	EQUITY	G0464B107	2,980,258	101,750	SH		SOLE		101,750	0	0
ARLO TECHNOLOGIES INC	EQUITY	04206A101	60,600	10,000	SH		SOLE		10,000	0	0
ARROWROOT ACQUISITION -CW26	WARRANT	04282M110	1,471	12,250	SH		SOLE		12,250	0	0
ATLAS TECHNICAL CONSULTANTS	EQUITY	049430101	1,020,913	83,750	SH		SOLE		83,750	0	0
AVANTOR INC	EQUITY	05352A100	287,885	13,618	SH		SOLE		13,618	0	0
AXIOS SUSTAINABLE GROWTH-RGT	EQUITY RIGHT	G0703K124	32,965	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	321,134	275	SH		SOLE		275	0	0
BANK OF NEW YORK MELLON CORP	EQUITY	064058100	249,920	5,500	SH		SOLE		5,500	0	0
BANNIX ACQUISITION CORP	EQUITY	066644105	680,838	65,718	SH		SOLE		65,718	0	0
BANNIX ACQUISITION CORP-CW23	WARRANT	066644113	1,650	65,718	SH		SOLE		65,718	0	0
BANNIX ACQUISITION CORP-RTS	EQUITY RIGHT	066644121	9,135	65,718	SH		SOLE		65,718	0	0
BAUSCH HEALTH COS INC	EQUITY	071734107	146,610	18,100	SH		SOLE		18,100	0	0
BELLEVUE LIFE SCIENCES ACQUI	EQUITY UNIT	079174207	214,450	20,800	SH		SOLE		20,800	0	0
BERKSHIRE GREY INC	EQUITY	084656107	188,508	136,600	SH		SOLE		136,600	0	0
BIO-RAD LABORATORIES-A	EQUITY	090572207	239,510	500	SH		SOLE		500	0	0
BLACK KNIGHT INC	EQUITY	09215C105	2,175,768	37,800	SH		SOLE		37,800	0	0
BLOCKCHAIN MOON ACQ -CW26	WARRANT	09370F125	1,251	66,526	SH		SOLE		66,526	0	0
BLOCKCHAIN MOON ACQ-RTS	EQUITY RIGHT	09370F117	3,493	66,526	SH		SOLE		66,526	0	0
BLOCKCHAIN MOON ACQUISITION	EQUITY	09370F109	704,510	66,526	SH		SOLE		66,526	0	0
BLUE OCEAN ACQUISITION A -23	WARRANT	G1330L121	3,811	42,300	SH		SOLE		42,300	0	0
BLUE OCEAN ACQUISITION COR-A	EQUITY	G1330L105	882,378	84,600	SH		SOLE		84,600	0	0
BLUE SAFARI GROUP ACQUIS-RTS	EQUITY RIGHT	G1195R130	45,916	85,030	SH		SOLE		85,030	0	0
BLUEACACIA LTD - CLASS A	EQUITY	G11728105	660,212	64,600	SH		SOLE		64,600	0	0
BLUEACACIA LTD - RIGHTS	EQUITY RIGHT	G11728139	1,990	64,600	SH		SOLE		64,600	0	0
BLUEACACIA LTD CL A -CW23	WARRANT	G11728113	924	32,300	SH		SOLE		32,300	0	0
BREEZE HOLDINGS ACQ- RIGHTS	EQUITY RIGHT	106762123	17,618	128,600	SH		SOLE		128,600	0	0
BROADCOM INC	EQUITY	11135F101	240,578	375	SH		SOLE		375	0	0
CAESARS ENTERTAINMENT INC	EQUITY	12769G100	224,526	4,600	SH		SOLE		4,600	0	0
CARDIOVASCULAR SYSTEMS INC	EQUITY	141619106	5,776,281	290,850	SH		SOLE		290,850	0	0
CC NEUBERGER PRINCIPAL -CW27	WARRANT	G1992N126	2,042	10,040	SH		SOLE		10,040	0	0
CC NEUBERGER PRINCIPAL III-A	EQUITY	G1992N100	522,091	50,600	SH		SOLE		50,600	0	0
CF ACQUISITION CORP IV CW21	WARRANT	12520T110	2,199	21,989	SH		SOLE		21,989	0	0
CHURCHILL CAPITAL CORP VI-A	EQUITY	17143W101	4,029,846	398,600	SH		SOLE		398,600	0	0
CHURCHILL CAPITAL CORP VII-A	EQUITY	17144M102	2,720,542	268,298	SH		SOLE		268,298	0	0
CHURCHILL CAPITAL VII -CW28	WARRANT	17144M110	6,251	51,026	SH		SOLE		51,026	0	0
CIIG CAPITAL PART IIA -CW28	WARRANT	12561U117	5,481	43,850	SH		SOLE		43,850	0	0
CIIG CAPITAL PARTNERS II-A	EQUITY	12561U109	912,080	87,700	SH		SOLE		87,700	0	0
CIRCOR INTERNATIONAL INC	EQUITY	17273K109	2,015,113	64,753	SH		SOLE		64,753	0	0
CLEAR CHANNEL OUTDOOR HOLDIN	EQUITY	18453H106	66,000	55,000	SH		SOLE		55,000	0	0
CLIMATEROCK - CLASS A	EQUITY	G2311X100	719,740	69,406	SH		SOLE		69,406	0	0
CLIMATEROCK - CLASS A -27	WARRANT	G2311X118	1,076	34,703	SH		SOLE		34,703	0	0
CLIMATEROCK -RTS	EQUITY RIGHT	G2311X134	7,982	69,406	SH		SOLE		69,406	0	0
CLOVER LEAF CAPITAL CORP-RTS	EQUITY RIGHT	18915E121	4,104	45,600	SH		SOLE		45,600	0	0
COMTECH TELECOMMUNICATIONS	EQUITY	205826209	1,108,411	88,815	SH		SOLE		88,815	0	0
CONX CORP-CLASS A -CW27	WARRANT	212873111	6,849	37,900	SH		SOLE		37,900	0	0
CORNER GROWTH ACQ CL A -CW27	WARRANT	G2425N113	2,018	16,833	SH		SOLE		16,833	0	0
CORNING INC	EQUITY	219350105	627,984	17,800	SH		SOLE		17,800	0	0
CROWN CASTLE INC	EQUITY	22822V101	200,760	1,500	SH		SOLE		1,500	0	0
CVENT HOLDING CORP	EQUITY	126677103	2,075,788	248,300	SH		SOLE		248,300	0	0
CVS HEALTH CORP	EQUITY	126650100	222,930	3,000	SH		SOLE		3,000	0	0
DCP MIDSTREAM LP	EQUITY UNIT	23311P100	1,278,718	30,650	SH		SOLE		30,650	0	0
DISTOKEN ACQUISITION CORP	EQUITY	G27740110	315,468	31,050	SH		SOLE		31,050	0	0
DISTOKEN ACQUISITION CORP-28	WARRANT	G27740102	1,553	31,050	SH		SOLE		31,050	0	0
DISTOKEN ACQUISITION RIGHTS	EQUITY RIGHT	G27740136	4,037	31,050	SH		SOLE		31,050	0	0
DIVERSEY HOLDINGS LTD	EQUITY	G28923103	2,491,316	307,950	SH		SOLE		307,950	0	0
EDGIO INC	EQUITY	53261M104	27,293	34,500	SH		SOLE		34,500	0	0
ELLIOTT OPPORTUNITY II COR-A	EQUITY	G30092103	1,164,949	113,709	SH		SOLE		113,709	0	0
ELLIOTT OPPORTUNITY II CORP	EQUITY UNIT	G30092129	224,037	21,900	SH		SOLE		21,900	0	0
ELLIOTT OPPORTUNITY II-CW23	WARRANT	G30092111	2,163	28,427	SH		SOLE		28,427	0	0
EVOLENT HEALTH INC - A	EQUITY	30050B101	324,500	10,000	SH		SOLE		10,000	0	0
EVOQUA WATER TECHNOLOGIES CO	EQUITY	30057T105	5,484,563	110,309	SH		SOLE		110,309	0	0
FINANCIAL STRATEGIES ACQ -RT	EQUITY RIGHT	31772T123	6,733	64,000	SH		SOLE		64,000	0	0
FINANCIAL STRATEGIES -CW23	WARRANT	31772T115	2,240	64,000	SH		SOLE		64,000	0	0
FIRST HORIZON CORP	EQUITY	320517105	19,708,668	1,108,474	SH		SOLE		1,108,474	0	0
FOCUS FINANCIAL PARTNERS-A	EQUITY	34417P100	10,311,756	198,800	SH		SOLE		198,800	0	0
FORGEROCK INC-A	EQUITY	34631B101	7,795,864	378,440	SH		SOLE		378,440	0	0
FORUM MERGER IV CL A -CW27	WARRANT	349875112	3,041	24,325	SH		SOLE		24,325	0	0
FORUM MERGER IV CORP-A	EQUITY	349875104	987,595	97,300	SH		SOLE		97,300	0	0
FOX CORP - CLASS B	EQUITY	35137L204	1,746,033	55,766	SH		SOLE		55,766	0	0
GABELLI CONV AND INCOME SEC	EXCHANGE TRADED	36240B109	78,033	17,575	SH		SOLE		17,575	0	0
GARRETT MOTION INC 11.000 PERP SR:A CVT	PREFERRED CONVER	366505204	1,876,119	211,037	SH		SOLE		211,037	0	0
GENERAL MOTORS CO	EQUITY	37045V100	539,196	14,700	SH		SOLE		14,700	0	0
GIGCAPITAL5 INC -CW28	WARRANT	37519U117	276	11,000	SH		SOLE		11,000	0	0
GLOBALINK INVESTMENT -CW23	WARRANT	37892F125	550	52,900	SH		SOLE		52,900	0	0
GLOBALINK INVESTMENT INC	EQUITY	37892F109	550,160	52,900	SH		SOLE		52,900	0	0
GLOBALINK INVESTMENT INC-RTS	EQUITY RIGHT	37892F117	4,761	52,900	SH		SOLE		52,900	0	0
GOLDENBRIDGE ACQ LTD -CW25	WARRANT	G3970D120	4,119	47,400	SH		SOLE		47,400	0	0
GOLDENBRIDGE ACQUISITION-RTS	EQUITY RIGHT	G3970D138	21,491	47,400	SH		SOLE		47,400	0	0
GRAF ACQUISITION CORP IV	EQUITY	384272100	873,206	86,200	SH		SOLE		86,200	0	0
GRAF ACQUISITION CORP-CW28	WARRANT	384272118	2,415	17,240	SH		SOLE		17,240	0	0
GRIFOLS SA-ADR	DEPOSITORY RECEI	398438408	942,667	127,906	SH		SOLE		127,906	0	0
GRUPO TELEVISA SA-SPON ADR	DEPOSITORY RECEI	40049J206	274,419	51,875	SH		SOLE		51,875	0	0
GYRODYNE LLC	EQUITY	403829104	946,408	110,691	SH		SOLE		110,691	0	0
HCA HEALTHCARE INC	EQUITY	40412C101	329,600	1,250	SH		SOLE		1,250	0	0
HEARTLAND MEDIA ACQUISIT -27	WARRANT	42237V116	11,060	129,969	SH		SOLE		129,969	0	0
HEARTLAND MEDIA ACQUISITIO-A	EQUITY	42237V108	2,705,965	259,939	SH		SOLE		259,939	0	0
HEICO CORP-CLASS A	EQUITY	422806208	3,682,890	27,100	SH		SOLE		27,100	0	0
HORIZON SPACE ACQUISITION I	EQUITY UNIT	G4619M133	706,788	67,700	SH		SOLE		67,700	0	0
HORIZON THERAPEUTICS PLC	EQUITY	G46188101	33,353,184	305,600	SH		SOLE		305,600	0	0
IMAX CORP 0.500 04/01/26 CVT	BOND CONVERTIBLE	45245EAJ8	468,995	500,000	PRN		SOLE		500,000	0	0
INDUS REALTY TRUST INC	EQUITY	45580R103	1,955,555	29,500	SH		SOLE		29,500	0	0
INFINERA CORP 2.125 09/01/24 CVT	BOND CONVERTIBLE	45667GAC7	255,475	250,000	PRN		SOLE		250,000	0	0
INTEGER HOLDINGS CORP	EQUITY	45826H109	310,000	4,000	SH		SOLE		4,000	0	0
INTEL CORP	EQUITY	458140100	305,465	9,350	SH		SOLE		9,350	0	0
INTERCEPT PHARMAS 2.000 05/15/26 CVT	BOND CONVERTIBLE	45845PAB4	187,043	225,000	PRN		SOLE		225,000	0	0
INTEVAC INC	EQUITY	461148108	808,917	110,357	SH		SOLE		110,357	0	0
IROBOT CORP	EQUITY	462726100	2,096,902	48,050	SH		SOLE		48,050	0	0
JAWS HURRICANE ACQUISITON CO	EQUITY UNIT	47201B202	234,647	23,027	SH		SOLE		23,027	0	0
JAWS JUGGERNAUT ACQUI-CW23	WARRANT	G50735110	1,724	11,500	SH		SOLE		11,500	0	0
JAWS JUGGERNAUT ACQUISITIO-A	EQUITY	G50735102	470,580	46,000	SH		SOLE		46,000	0	0
JAWS MUSTANG ACQ C -CW26	WARRANT	G50737124	1,366	12,567	SH		SOLE		12,567	0	0
JOUNCE THERAPEUTICS INC	EQUITY	481116101	786,435	425,100	SH		SOLE		425,100	0	0
KALERA PLC -27	WARRANT	G52251116	726	27,000	SH		SOLE		27,000	0	0
KERNEL GROUP HLDG -A -CW27	WARRANT	G5259L129	2,887	25,100	SH		SOLE		25,100	0	0
KIMBALL INTERNATIONAL-B	EQUITY	494274103	638,600	51,500	SH		SOLE		51,500	0	0
KINS TECH GROUP CL A -CW25	WARRANT	23248B117	3,721	83,053	SH		SOLE		83,053	0	0
LENNAR CORP - B SHS	EQUITY	526057302	7,620,465	85,326	SH		SOLE		85,326	0	0
LIBERTY BRAVES A	EQUITY	531229706	570,570	16,500	SH		SOLE		16,500	0	0
LIBERTY BRAVES C	EQUITY	531229888	3,445,577	102,273	SH		SOLE		102,273	0	0
LIBERTY SIRIUSXM C	EQUITY	531229607	7,592,036	271,241	SH		SOLE		271,241	0	0
MADISON SQUARE GARDEN SPORTS	EQUITY	55825T103	544,216	2,793	SH		SOLE		2,793	0	0
MAGNACHIP SEMICONDUCTOR CORP	EQUITY	55933J203	2,010,781	216,679	SH		SOLE		216,679	0	0
MALVERN BANCORP INC	EQUITY	561409103	1,024,842	67,446	SH		SOLE		67,446	0	0
MANCHESTER UNITED PLC-CL A	EQUITY	G5784H106	863,850	39,000	SH		SOLE		39,000	0	0
MARS ACQUISITION CORP	EQUITY UNIT	G5870E132	311,966	30,200	SH		SOLE		30,200	0	0
MAXAR TECHNOLOGIES INC	EQUITY	57778K105	15,226,092	298,200	SH		SOLE		298,200	0	0
META PLATFORMS INC-CLASS A	EQUITY	30303M102	345,462	1,630	SH		SOLE		1,630	0	0
MICRON TECHNOLOGY INC	EQUITY	595112103	229,292	3,800	SH		SOLE		3,800	0	0
MILLICOM INTL CELLULAR S.A.	EQUITY	L6388F110	255,571	13,508	SH		SOLE		13,508	0	0
MOMENTIVE GLOBAL INC	EQUITY	60878Y108	4,160,914	446,450	SH		SOLE		446,450	0	0
MONEYGRAM INTERNATIONAL INC	EQUITY	60935Y208	15,890,448	1,524,995	SH		SOLE		1,524,995	0	0
MORINGA ACQUISITION COR-CW26	WARRANT	G6S23K124	3,403	38,150	SH		SOLE		38,150	0	0
MORINGA ACQUISITION CORP -A	EQUITY	G6S23K108	784,364	76,300	SH		SOLE		76,300	0	0
MOUNTAIN & CO I ACQ -CW23	WARRANT	G6301J112	1,411	21,700	SH		SOLE		21,700	0	0
MOUNTAIN CREST ACQ CORP -RTS	EQUITY RIGHT	62403K116	14,680	77,305	SH		SOLE		77,305	0	0
MOUNTAIN CREST ACQUISITI-RTS	EQUITY RIGHT	62404B115	12,443	54,100	SH		SOLE		54,100	0	0
MOVELLA HOLDINGS INC	EQUITY	62459N105	13,600	10,000	SH		SOLE		10,000	0	0
N-ABLE INC	EQUITY	62878D100	151,800	11,500	SH		SOLE		11,500	0	0
NATIONAL INSTRUMENTS CORP	EQUITY	636518102	5,751,998	109,750	SH		SOLE		109,750	0	0
NCR CORPORATION	EQUITY	62886E108	534,314	22,650	SH		SOLE		22,650	0	0
NOBLE ROCK ACQ CL A -CW27	WARRANT	G6546R119	1,012	12,566	SH		SOLE		12,566	0	0
NOCTURNE ACQUISITION-RIGHTS	EQUITY RIGHT	G6580S106	1,846	14,200	SH		SOLE		14,200	0	0
NORTHERN STAR INVESTMENT -A	EQUITY	66575B101	492,423	48,900	SH		SOLE		48,900	0	0
NORTHVIEW ACQUISITION -23	WARRANT	66718N111	4,212	52,650	SH		SOLE		52,650	0	0
NORTHVIEW ACQUISITION CO-RTS	EQUITY RIGHT	66718N129	17,901	105,300	SH		SOLE		105,300	0	0
NUVASIVE INC	EQUITY	670704105	3,726,327	90,204	SH		SOLE		90,204	0	0
NXP SEMICONDUCTORS NV	EQUITY	N6596X109	932,375	5,000	SH		SOLE		5,000	0	0
OAK STREET HEALTH INC	EQUITY	67181A107	25,884,656	669,200	SH		SOLE		669,200	0	0
OCA ACQ CORP -CL A -CW27	WARRANT	670865112	1,505	19,050	SH		SOLE		19,050	0	0
OCEANTECH ACQUISITIONS- CW A	WARRANT	675507115	5,754	93,100	SH		SOLE		93,100	0	0
OCULIS HOLDING AG -30	WARRANT	H5870P110	9,321	21,896	SH		SOLE		21,896	0	0
OXBRIDGE ACQUISITION -CW23	WARRANT	G6855L117	5,806	88,500	SH		SOLE		88,500	0	0
PARAMOUNT GLOBAL-CLASS A	EQUITY	92556H107	224,808	8,700	SH		SOLE		8,700	0	0
PFSWEB INC	EQUITY	717098206	363,156	85,650	SH		SOLE		85,650	0	0
PG&E CORP 5.500 08/16/23 CVT	PREFERRED CONVER	69331C140	249,078	1,750	SH		SOLE		1,750	0	0
PNM RESOURCES INC	EQUITY	69349H107	21,423,046	440,079	SH		SOLE		440,079	0	0
POST HOLDINGS PARTNERI -CW23	WARRANT	737465112	23,180	154,533	SH		SOLE		154,533	0	0
POST HOLDINGS PARTNERING -A	EQUITY	737465104	4,691,632	463,600	SH		SOLE		463,600	0	0
PRESTO AUTOMATION INC-27	WARRANT	74113T113	12,917	301,100	SH		SOLE		301,100	0	0
PROGRESS ACQ CL A -CW27	WARRANT	74327P113	1,768	32,150	SH		SOLE		32,150	0	0
PROPTECH INV CORP 2 -CW27	WARRANT	03832J114	1,168	55,366	SH		SOLE		55,366	0	0
PROSOMNUS INC-CW27	WARRANT	50535E116	6,431	40,700	SH		SOLE		40,700	0	0
PROTO LABS INC	EQUITY	743713109	480,675	14,500	SH		SOLE		14,500	0	0
PROVENTION BIO INC	EQUITY	74374N102	3,576,440	148,400	SH		SOLE		148,400	0	0
QUALTRICS INTERNATIONAL-CL A	EQUITY	747601201	6,384,032	358,050	SH		SOLE		358,050	0	0
QUANTUM FINTECH ACQUISITION	EQUITY	74767A105	2,295,000	225,000	SH		SOLE		225,000	0	0
RADIUS GLOBAL INFRASTRUCTU-A	EQUITY	750481103	11,951,649	814,700	SH		SOLE		814,700	0	0
REDWOODS ACQUISITION CORP	EQUITY	758083109	1,033,000	100,000	SH		SOLE		100,000	0	0
REDWOODS ACQUISITION -CW27	WARRANT	758083117	7,360	100,000	SH		SOLE		100,000	0	0
REDWOODS ACQUISITION-RIGHTS	EQUITY RIGHT	758083125	10,000	100,000	SH		SOLE		100,000	0	0
RICE ACQUISITION CORP II -A	EQUITY	G75529100	707,239	69,100	SH		SOLE		69,100	0	0
ROGERS CORP	EQUITY	775133101	12,751,953	78,027	SH		SOLE		78,027	0	0
ROTH CH ACQUISITION IV CO	EQUITY	77867P104	929,386	88,979	SH		SOLE		88,979	0	0
ROTH CH ACQUISITION IV -CW23	WARRANT	77867P112	12,541	44,489	SH		SOLE		44,489	0	0
ROTH CH ACQUISITION V CO.	EQUITY UNIT	77867R209	217,332	21,100	SH		SOLE		21,100	0	0
SCREAMING EAGLE ACQ -CLASS A	EQUITY	G79407105	1,049,020	103,250	SH		SOLE		103,250	0	0
SEAGEN INC	EQUITY	81181C104	3,219,273	15,900	SH		SOLE		15,900	0	0
SENIOR CONNECT ACQ A -CW27	WARRANT	81723H116	2,283	58,400	SH		SOLE		58,400	0	0
SERITAGE GROWTH PROP- A REIT	EQUITY	81752R100	3,955,462	502,600	SH		SOLE		502,600	0	0
SILICON MOTION TECHNOL-ADR	DEPOSITORY RECEI	82706C108	1,713,217	26,148	SH		SOLE		26,148	0	0
SINCLAIR BROADCAST GROUP -A	EQUITY	829226109	264,264	15,400	SH		SOLE		15,400	0	0
SLAM CORP-A	EQUITY	G8210L105	1,585,605	153,200	SH		SOLE		153,200	0	0
SLAM CORP-A -CW27	WARRANT	G8210L121	3,927	17,075	SH		SOLE		17,075	0	0
SOLARWINDS CORP	EQUITY	83417Q204	111,800	13,000	SH		SOLE		13,000	0	0
SONY GROUP CORP - SP ADR	DEPOSITORY RECEI	835699307	762,820	8,415	SH		SOLE		8,415	0	0
SOUTHWEST GAS HOLDINGS INC	EQUITY	844895102	1,561,250	25,000	SH		SOLE		25,000	0	0
SPECTRUM BRANDS HOLDINGS INC	EQUITY	84790A105	4,363,898	65,900	SH		SOLE		65,900	0	0
SPIRIT AIRLINES INC	EQUITY	848577102	2,398,649	139,700	SH		SOLE		139,700	0	0
SPORTSMAN'S WAREHOUSE HOLDIN	EQUITY	84920Y106	5,175,887	610,364	SH		SOLE		610,364	0	0
SPORTSMAP TECH ACQ -CW27	WARRANT	84921J116	1,121	24,900	SH		SOLE		24,900	0	0
SPORTSMAP TECH ACQUISITION C	EQUITY	84921J108	344,616	33,200	SH		SOLE		33,200	0	0
SPRING VALLEY ACQUISITION CO	EQUITY UNIT	G83752124	1,376,130	129,700	SH		SOLE		129,700	0	0
STAR HOLDINGS	EQUITY	85512G106	388,667	22,350	SH		SOLE		22,350	0	0
SUMO LOGIC INC	EQUITY	86646P103	4,290,637	358,150	SH		SOLE		358,150	0	0
TASTEMAKER ACQ CL A -CW25	WARRANT	876545112	14,723	98,150	SH		SOLE		98,150	0	0
TCV ACQUISITION CORP-A	EQUITY	G8704C124	121,856	11,900	SH		SOLE		11,900	0	0
TEGNA INC	EQUITY	87901J105	16,982,392	1,004,281	SH		SOLE		1,004,281	0	0
TELEFONICA SA-SPON ADR	DEPOSITORY RECEI	879382208	196,880	46,000	SH		SOLE		46,000	0	0
TELEPHONE AND DATA SYSTEMS	EQUITY	879433829	105,100	10,000	SH		SOLE		10,000	0	0
TELESAT CORP	EQUITY	879512309	603,299	70,151	SH		SOLE		70,151	0	0
TEXAS INSTRUMENTS INC	EQUITY	882508104	260,414	1,400	SH		SOLE		1,400	0	0
TEXTRON INC	EQUITY	883203101	254,268	3,600	SH		SOLE		3,600	0	0
THE CIGNA GROUP	EQUITY	125523100	255,530	1,000	SH		SOLE		1,000	0	0
T-MOBILE US INC	EQUITY	872590104	1,672,902	11,550	SH		SOLE		11,550	0	0
TMT ACQUISITION CORP	EQUITY UNIT	G89229101	955,230	93,650	SH		SOLE		93,650	0	0
TOWER SEMICONDUCTOR LTD	EQUITY	M87915274	13,818,336	325,367	SH		SOLE		325,367	0	0
TRAILBLAZER MERGER CORP I	EQUITY UNIT	89278D208	566,049	56,100	SH		SOLE		56,100	0	0
TRAVELCENTERS OF AMERICA INC	EQUITY	89421B109	16,132,250	186,500	SH		SOLE		186,500	0	0
TREACE MEDICAL CONCEPTS INC	EQUITY	89455T109	251,900	10,000	SH		SOLE		10,000	0	0
TREAN INSURANCE GROUP INC	EQUITY	89457R101	1,093,950	178,750	SH		SOLE		178,750	0	0
TRINE II ACQ CL A -CW27	WARRANT	G9059F118	5,422	108,439	SH		SOLE		108,439	0	0
TRINE II ACQUISITION CORP -A	EQUITY	G9059F100	2,268,544	216,878	SH		SOLE		216,878	0	0
UNIVAR SOLUTIONS INC	EQUITY	91336L107	10,866,306	310,200	SH		SOLE		310,200	0	0
UNIVERSAL DISPLAY CORP	EQUITY	91347P105	269,926	1,740	SH		SOLE		1,740	0	0
US XPRESS ENTERPRISES INC -A	EQUITY	90338N202	4,523,874	761,595	SH		SOLE		761,595	0	0
UTA ACQUISITION CORPORATION	EQUITY UNIT	G9473A125	310,066	29,502	SH		SOLE		29,502	0	0
VERTEX PHARMACEUTICALS INC	EQUITY	92532F100	220,549	700	SH		SOLE		700	0	0
VIMEO INC	EQUITY	92719V100	120,645	31,500	SH		SOLE		31,500	0	0
VISCOGLIOSI BROTHERS AC -27	WARRANT	92838K118	3,794	54,198	SH		SOLE		54,198	0	0
VISCOGLIOSI BROTHERS ACQUISI	EQUITY	92838K100	1,131,665	108,397	SH		SOLE		108,397	0	0
VIVEON HEALTH ACQ -CW27	WARRANT	92853V114	903	60,178	SH		SOLE		60,178	0	0
VIVEON HEALTH ACQUISIT-RTS	EQUITY RIGHT	92853V122	4,155	83,100	SH		SOLE		83,100	0	0
VMWARE INC-CLASS A	EQUITY	928563402	14,599,210	116,934	SH		SOLE		116,934	0	0
WARNER BROS DISCOVERY INC	EQUITY	934423104	175,160	11,600	SH		SOLE		11,600	0	0
WAVERLEY CAPITAL -A -CW27	WARRANT	G06536117	13,572	144,535	SH		SOLE		144,535	0	0
WAVERLEY CAPITAL ACQUISITI-A	EQUITY	G06536109	3,754,732	368,111	SH		SOLE		368,111	0	0
WELLS FARGO & COMPANY 7.500 PERP SR:L CVT	PREFERRED CONVER	949746804	294,063	250	SH		SOLE		250	0	0
WIDEOPENWEST INC	EQUITY	96758W101	916,869	86,253	SH		SOLE		86,253	0	0
WORLD WRESTLING ENTERTAIN-A	EQUITY	98156Q108	1,651,806	18,100	SH		SOLE		18,100	0	0
YAMANA GOLD INC	EQUITY	98462Y100	13,221,328	2,260,056	SH		SOLE		2,260,056	0	0
ZIMMER ENERGY TRANS -A -CW23	WARRANT	989570114	4,037	23,066	SH		SOLE		23,066	0	0
ZIMMER ENERGY TRANSITION -A	EQUITY	989570106	700,996	69,200	SH		SOLE		69,200	0	0

GABELLI & Co INVESTMENT ADVISERS 13F-HRQuarterly holdings report by institutional manager