GABELLI & Co INVESTMENT ADVISERS 13FHR Quarterly holdings report by institutional manager | SEC 10 Aug 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	838	12,700	SH		SOLE		12,700	0	0
3D SYSTEMS CORP	EQUITY	88554D205	142,992	14,400	SH		SOLE		14,400	0	0
7GC & CO HOLDINGS CL A -CW26	WARRANT	81786A115	1,144	12,711	SH		SOLE		12,711	0	0
ABBVIE INC	EQUITY	00287Y109	269,460	2,000	SH		SOLE		2,000	0	0
ABSOLUTE SOFTWARE CORPORATIO	EQUITY	00386B109	5,901,900	515,000	SH		SOLE		515,000	0	0
ACCRETION ACQUISITION COR-RT	EQUITY RIGHT	00438Y123	16,800	154,700	SH		SOLE		154,700	0	0
ACCRETION ACQUISITION -CW23	WARRANT	00438Y115	3,868	77,350	SH		SOLE		77,350	0	0
ACE GLOBAL BUSINESS -CW27	WARRANT	G0083E110	2,123	42,283	SH		SOLE		42,283	0	0
ACROPOLIS INFRASTRUCTU -CW26	WARRANT	005029111	1,983	22,796	SH		SOLE		22,796	0	0
ACTIVISION BLIZZARD INC	EQUITY	00507V109	27,311,683	323,982	SH		SOLE		323,982	0	0
ADVANCED MICRO DEVICES	EQUITY	007903107	227,820	2,000	SH		SOLE		2,000	0	0
AEROJET ROCKETDYNE HOLDINGS	EQUITY	007800105	22,459,279	409,318	SH		SOLE		409,318	0	0
ALBERTSONS COS INC - CLASS A	EQUITY	013091103	17,019,927	780,015	SH		SOLE		780,015	0	0
ALCHEMY INVESTMENTS ACQUISIT	EQUITY UNIT	G0232F117	246,061	24,100	SH		SOLE		24,100	0	0
ALPHA STAR ACQ CORP - RIGHTS	EQUITY RIGHT	G0230C132	7,216	90,200	SH		SOLE		90,200	0	0
ALPHA STAR ACQUISITION CORP	EQUITY	G0230C108	967,846	90,200	SH		SOLE		90,200	0	0
ALPHA STAR ACQUISITION -CW23	WARRANT	G0230C116	911	90,200	SH		SOLE		90,200	0	0
AMAZON.COM INC	EQUITY	023135106	2,978,726	22,850	SH		SOLE		22,850	0	0
AMEDISYS INC	EQUITY	023436108	2,948,940	32,250	SH		SOLE		32,250	0	0
AMERICAN OUTDOOR BRANDS INC	EQUITY	02875D109	186,620	21,500	SH		SOLE		21,500	0	0
AMERISOURCEBERGEN CORP	EQUITY	03073E105	246,695	1,282	SH		SOLE		1,282	0	0
APPLE INC	EQUITY	037833100	290,955	1,500	SH		SOLE		1,500	0	0
APPLIED MATERIALS INC	EQUITY	038222105	354,123	2,450	SH		SOLE		2,450	0	0
APPLIED OPTOELECTRONICS INC	EQUITY	03823U102	217,540	36,500	SH		SOLE		36,500	0	0
ARCONIC CORP	EQUITY	03966V107	6,781,363	229,255	SH		SOLE		229,255	0	0
ARES ACQUISITION CL A -CW27	WARRANT	G33032122	8,043	10,054	SH		SOLE		10,054	0	0
ARGO GROUP INTERNATIONAL	EQUITY	G0464B107	4,144,068	139,955	SH		SOLE		139,955	0	0
ARLINGTON ASSET INVESTMENT-A	EQUITY	041356205	1,547,855	334,310	SH		SOLE		334,310	0	0
ARLO TECHNOLOGIES INC	EQUITY	04206A101	109,100	10,000	SH		SOLE		10,000	0	0
ARROWROOT ACQUISITION -CW26	WARRANT	04282M110	3,063	12,250	SH		SOLE		12,250	0	0
AVANTOR INC	EQUITY	05352A100	254,039	12,368	SH		SOLE		12,368	0	0
AZZ INC	EQUITY	002474104	246,853	5,680	SH		SOLE		5,680	0	0
BANCROFT FUND LTD	EXCHANGE TRADED	059695106	683,600	40,000	SH		SOLE		40,000	0	0
BANK OF AMERICA CORP 7.250 PERP SR:L CVT	PREFERRED CONVER	060505682	322,251	275	SH		SOLE		275	0	0
BANK OF NEW YORK MELLON CORP	EQUITY	064058100	690,060	15,500	SH		SOLE		15,500	0	0
BANNIX ACQUISITION CORP	EQUITY	066644105	686,753	65,718	SH		SOLE		65,718	0	0
BANNIX ACQUISITION CORP-CW23	WARRANT	066644113	2,629	65,718	SH		SOLE		65,718	0	0
BANNIX ACQUISITION CORP-RTS	EQUITY RIGHT	066644121	10,383	65,718	SH		SOLE		65,718	0	0
BAUSCH HEALTH COS INC	EQUITY	071734107	138,400	17,300	SH		SOLE		17,300	0	0
BELLEVUE LIFE SCIENCES ACQUI	EQUITY	079174108	213,410	20,800	SH		SOLE		20,800	0	0
BELLEVUE LIFE SCIENCES-RTS	EQUITY RIGHT	079174124	3,977	20,800	SH		SOLE		20,800	0	0
BELLEVUE LIFE SCIENCES-WRNT	WARRANT	079174116	1,622	20,800	SH		SOLE		20,800	0	0
BERKSHIRE GREY INC	EQUITY	084656107	778,038	551,800	SH		SOLE		551,800	0	0
BLACK KNIGHT INC	EQUITY	09215C105	2,257,794	37,800	SH		SOLE		37,800	0	0
BLUE OCEAN ACQUISITION A -23	WARRANT	G1330L121	1,823	42,300	SH		SOLE		42,300	0	0
BLUE OCEAN ACQUISITION COR-A	EQUITY	G1330L105	894,222	84,600	SH		SOLE		84,600	0	0
BLUEACACIA LTD - RIGHTS	EQUITY RIGHT	G11728139	5,556	64,600	SH		SOLE		64,600	0	0
BLUEACACIA LTD CL A -CW23	WARRANT	G11728113	1,214	32,300	SH		SOLE		32,300	0	0
BOEING CO/THE	EQUITY	097023105	337,856	1,600	SH		SOLE		1,600	0	0
BREEZE HOLDINGS ACQ- RIGHTS	EQUITY RIGHT	106762123	12,937	128,600	SH		SOLE		128,600	0	0
BROADCOM INC	EQUITY	11135F101	325,286	375	SH		SOLE		375	0	0
CAESARS ENTERTAINMENT INC	EQUITY	12769G100	234,462	4,600	SH		SOLE		4,600	0	0
CC NEUBERGER PRINCIPAL -CW27	WARRANT	G1992N126	2,008	10,040	SH		SOLE		10,040	0	0
CC NEUBERGER PRINCIPAL III-A	EQUITY	G1992N100	549,010	50,600	SH		SOLE		50,600	0	0
CF ACQUISITION CORP IV CW21	WARRANT	12520T110	1,394	21,989	SH		SOLE		21,989	0	0
CHINDATA GROUP HOLDINGS-ADR	DEPOSITORY RECEI	16955F107	1,457,618	203,578	SH		SOLE		203,578	0	0
CHINOOK THERAPEUTICS INC	EQUITY	16961L106	4,940,812	128,600	SH		SOLE		128,600	0	0
CHURCHILL CAPITAL CORP VI-A	EQUITY	17143W101	4,105,580	398,600	SH		SOLE		398,600	0	0
CHURCHILL CAPITAL CORP VII-A	EQUITY	17144M102	2,768,835	268,298	SH		SOLE		268,298	0	0
CHURCHILL CAPITAL VII -CW28	WARRANT	17144M110	7,144	51,026	SH		SOLE		51,026	0	0
CHURCHILL DOWNS INC	EQUITY	171484108	556,680	4,000	SH		SOLE		4,000	0	0
CIRCOR INTERNATIONAL INC	EQUITY	17273K109	7,409,232	131,253	SH		SOLE		131,253	0	0
CISCO SYSTEMS INC	EQUITY	17275R102	620,880	12,000	SH		SOLE		12,000	0	0
CLEAR CHANNEL OUTDOOR HOLDIN	EQUITY	18453H106	75,350	55,000	SH		SOLE		55,000	0	0
CLIMATEROCK - CLASS A -27	WARRANT	G2311X118	1,128	34,703	SH		SOLE		34,703	0	0
CLIMATEROCK -RTS	EQUITY RIGHT	G2311X134	8,329	69,406	SH		SOLE		69,406	0	0
CLOROX COMPANY	EQUITY	189054109	318,080	2,000	SH		SOLE		2,000	0	0
CLOVER LEAF CAPITAL CORP-RTS	EQUITY RIGHT	18915E121	5,518	45,600	SH		SOLE		45,600	0	0
CNH INDUSTRIAL NV	EQUITY	N20944109	1,008,000	70,000	SH		SOLE		70,000	0	0
COMTECH TELECOMMUNICATIONS	EQUITY	205826209	811,769	88,815	SH		SOLE		88,815	0	0
CONX CORP-CLASS A -CW27	WARRANT	212873111	7,580	37,900	SH		SOLE		37,900	0	0
COPART INC	EQUITY	217204106	647,591	7,100	SH		SOLE		7,100	0	0
CORNER GROWTH ACQ CL A -CW27	WARRANT	G2425N113	2,131	16,833	SH		SOLE		16,833	0	0
CORNING INC	EQUITY	219350105	623,712	17,800	SH		SOLE		17,800	0	0
CVS HEALTH CORP	EQUITY	126650100	207,390	3,000	SH		SOLE		3,000	0	0
DICE THERAPEUTICS INC	EQUITY	23345J104	4,982,835	107,250	SH		SOLE		107,250	0	0
DISTOKEN ACQUISITION CORP	EQUITY	G27740110	320,436	31,050	SH		SOLE		31,050	0	0
DISTOKEN ACQUISITION CORP-28	WARRANT	G27740102	916	31,050	SH		SOLE		31,050	0	0
DISTOKEN ACQUISITION RIGHTS	EQUITY RIGHT	G27740136	6,412	31,050	SH		SOLE		31,050	0	0
DIVERSEY HOLDINGS LTD	EQUITY	G28923103	5,436,754	648,004	SH		SOLE		648,004	0	0
EDGIO INC	EQUITY	53261M104	23,253	34,500	SH		SOLE		34,500	0	0
ELEVANCE HEALTH INC	EQUITY	036752103	222,145	500	SH		SOLE		500	0	0
ELLIOTT OPPORTUNITY II COR-A	EQUITY	G30092103	1,178,025	113,709	SH		SOLE		113,709	0	0
ELLIOTT OPPORTUNITY II CORP	EQUITY UNIT	G30092129	226,446	21,900	SH		SOLE		21,900	0	0
ESH ACQUISITION CORP	EQUITY UNIT	296424203	2,372,253	233,950	SH		SOLE		233,950	0	0
EVOLENT HEALTH INC - A	EQUITY	30050B101	303,000	10,000	SH		SOLE		10,000	0	0
FIRST HORIZON CORP	EQUITY	320517105	6,003,236	532,674	SH		SOLE		532,674	0	0
FOCUS FINANCIAL PARTNERS-A	EQUITY	34417P100	17,134,013	326,300	SH		SOLE		326,300	0	0
FORD MOTOR CO	EQUITY	345370860	272,340	18,000	SH		SOLE		18,000	0	0
FORGEROCK INC-A	EQUITY	34631B101	6,497,624	316,340	SH		SOLE		316,340	0	0
FORUM MERGER IV CL A -CW27	WARRANT	349875112	12	24,325	SH		SOLE		24,325	0	0
FORUM MERGER IV CORP-A	EQUITY	349875104	1,000,244	97,300	SH		SOLE		97,300	0	0
FOX CORP - CLASS B	EQUITY	35137L204	1,159,712	36,366	SH		SOLE		36,366	0	0
FRANCHISE GROUP INC	EQUITY	35180X105	2,468,768	86,200	SH		SOLE		86,200	0	0
GABELLI CONV AND INCOME SEC	EXCHANGE TRADED	36240B109	1,526,500	355,000	SH		SOLE		355,000	0	0
GABELLI DIVIDEND & INCOME TR	EXCHANGE TRADED	36242H104	13,227,380	626,000	SH		SOLE		626,000	0	0
GABELLI GLOBAL SMALL & M	EXCHANGE TRADED	36249W104	991,176	82,711	SH		SOLE		82,711	0	0
GABELLI GLOBAL UTIL & INCOME	EXCHANGE TRADED	36242L105	6,923,071	486,810	SH		SOLE		486,810	0	0
GABELLI LOVE OUR PLANET & PE	EXCHANGE TRADED	36261K103	781,215	29,600	SH		SOLE		29,600	0	0
GABELLI MULTIMEDIA TRUST INC	EXCHANGE TRADED	36239Q109	2,869,718	436,459	SH		SOLE		436,459	0	0
GAMCO NATURAL RESOURCES GOLD	EXCHANGE TRADED	36465E101	66,289	13,205	SH		SOLE		13,205	0	0
GARRETT MOTION INC	EQUITY	366505105	485,502	64,135	SH		SOLE		64,135	0	0
GDL FUND/THE	EXCHANGE TRADED	361570104	14,489,268	1,846,943	SH		SOLE		1,846,943	0	0
GENERAL ELECTRIC CO	EQUITY	369604301	263,640	2,400	SH		SOLE		2,400	0	0
GENERAL MOTORS CO	EQUITY	37045V100	566,832	14,700	SH		SOLE		14,700	0	0
GLOBALINK INVESTMENT -CW23	WARRANT	37892F125	1,058	52,900	SH		SOLE		52,900	0	0
GLOBALINK INVESTMENT INC	EQUITY	37892F109	559,418	52,900	SH		SOLE		52,900	0	0
GLOBALINK INVESTMENT INC-RTS	EQUITY RIGHT	37892F117	4,835	52,900	SH		SOLE		52,900	0	0
GOLDEN STAR ACQUISITION CORP	EQUITY UNIT	G4023C127	595,458	57,200	SH		SOLE		57,200	0	0
GRAF ACQUISITION CORP IV	EQUITY	384272100	890,446	86,200	SH		SOLE		86,200	0	0
GRAF ACQUISITION CORP-CW28	WARRANT	384272118	3,448	17,240	SH		SOLE		17,240	0	0
GRAHAM HOLDINGS CO-CLASS B	EQUITY	384637104	857,220	1,500	SH		SOLE		1,500	0	0
GREENHILL & CO INC	EQUITY	395259104	173,353	11,833	SH		SOLE		11,833	0	0
GRIFOLS SA-ADR	DEPOSITORY RECEI	398438408	1,171,619	127,906	SH		SOLE		127,906	0	0
GRUPO TELEVISA SA-SPON ADR	DEPOSITORY RECEI	40049J206	951,230	185,425	SH		SOLE		185,425	0	0
GYRODYNE LLC	EQUITY	403829104	1,239,739	110,691	SH		SOLE		110,691	0	0
HAGERTY INC-A	EQUITY	405166109	717,912	76,700	SH		SOLE		76,700	0	0
HCA HEALTHCARE INC	EQUITY	40412C101	379,350	1,250	SH		SOLE		1,250	0	0
HEARTLAND MEDIA ACQUISIT -27	WARRANT	42237V116	1,781	129,969	SH		SOLE		129,969	0	0
HEARTLAND MEDIA ACQUISITIO-A	EQUITY	42237V108	2,739,757	259,939	SH		SOLE		259,939	0	0
HEICO CORP-CLASS A	EQUITY	422806208	3,810,260	27,100	SH		SOLE		27,100	0	0
HORIZON SPACE ACQUISITION I	EQUITY	G4619M109	703,403	67,700	SH		SOLE		67,700	0	0
HORIZON SPACE ACQUISITION-28	WARRANT	G4619M117	4,055	67,700	SH		SOLE		67,700	0	0
HORIZON SPACE ACQUISITION-RT	EQUITY RIGHT	G4619M125	10,053	67,700	SH		SOLE		67,700	0	0
HORIZON THERAPEUTICS PLC	EQUITY	G46188101	33,783,654	328,475	SH		SOLE		328,475	0	0
ICAHN ENTERPRISES LP	EQUITY UNIT	451100101	218,219	7,517	SH		SOLE		7,517	0	0
IMAX CORP 0.500 04/01/26 CVT	BOND CONVERTIBLE	45245EAJ8	460,230	500,000	PRN		SOLE		500,000	0	0
INFINERA CORP 2.125 09/01/24 CVT	BOND CONVERTIBLE	45667GAC7	234,300	250,000	PRN		SOLE		250,000	0	0
INTEL CORP	EQUITY	458140100	312,664	9,350	SH		SOLE		9,350	0	0
INTERCEPT PHARMAS 2.000 05/15/26 CVT	BOND CONVERTIBLE	45845PAB4	179,910	225,000	PRN		SOLE		225,000	0	0
INTEVAC INC	EQUITY	461148108	585,416	156,111	SH		SOLE		156,111	0	0
IROBOT CORP	EQUITY	462726100	710,425	15,700	SH		SOLE		15,700	0	0
ITT INC	EQUITY	45073V108	279,910	3,003	SH		SOLE		3,003	0	0
IVERIC BIO INC	EQUITY	46583P102	26,945,933	684,950	SH		SOLE		684,950	0	0
JAWS MUSTANG ACQ C -CW26	WARRANT	G50737124	628	12,567	SH		SOLE		12,567	0	0
JOHNSON & JOHNSON	EQUITY	478160104	248,280	1,500	SH		SOLE		1,500	0	0
KELLOGG CO	EQUITY	487836108	202,200	3,000	SH		SOLE		3,000	0	0
KERNEL GROUP HLDG -A -CW27	WARRANT	G5259L129	2,927	25,100	SH		SOLE		25,100	0	0
KINS TECH GROUP CL A -CW25	WARRANT	23248B117	44,849	83,053	SH		SOLE		83,053	0	0
KKR & CO INC	EQUITY	48251W104	3,332,000	59,500	SH		SOLE		59,500	0	0
LENNAR CORP - B SHS	EQUITY	526057302	9,976,586	88,304	SH		SOLE		88,304	0	0
LIBERTY BRAVES A	EQUITY	531229706	675,180	16,500	SH		SOLE		16,500	0	0
LIBERTY BRAVES C	EQUITY	531229888	4,288,786	108,248	SH		SOLE		108,248	0	0
LIBERTY GLOBAL A	EQUITY	G5480U104	404,640	24,000	SH		SOLE		24,000	0	0
LIBERTY SIRIUSXM C	EQUITY	531229607	9,185,936	280,658	SH		SOLE		280,658	0	0
LIFE STORAGE INC	EQUITY	53223X107	2,807,052	21,112	SH		SOLE		21,112	0	0
MADISON SQUARE GARDEN SPORTS	EQUITY	55825T103	1,062,294	5,649	SH		SOLE		5,649	0	0
MAGNACHIP SEMICONDUCTOR CORP	EQUITY	55933J203	2,422,471	216,679	SH		SOLE		216,679	0	0
MALVERN BANCORP INC	EQUITY	561409103	1,062,275	67,446	SH		SOLE		67,446	0	0
MANCHESTER UNITED PLC-CL A	EQUITY	G5784H106	1,166,583	47,850	SH		SOLE		47,850	0	0
MARS ACQUISITION CORP	EQUITY	G5870E108	314,080	30,200	SH		SOLE		30,200	0	0
MARS ACQUISITION CORP-RIGHTS	EQUITY RIGHT	G5870E124	7,544	30,200	SH		SOLE		30,200	0	0
MCDONALD'S CORP	EQUITY	580135101	686,343	2,300	SH		SOLE		2,300	0	0
META PLATFORMS INC-CLASS A	EQUITY	30303M102	463,473	1,615	SH		SOLE		1,615	0	0
MICRON TECHNOLOGY INC	EQUITY	595112103	239,818	3,800	SH		SOLE		3,800	0	0
MICROSOFT CORP	EQUITY	594918104	769,620	2,260	SH		SOLE		2,260	0	0
MILLICOM INTL CELLULAR S.A.	EQUITY	L6388F110	1,398,148	91,742	SH		SOLE		91,742	0	0
MORINGA ACQUISITION COR-CW26	WARRANT	G6S23K124	3,281	38,150	SH		SOLE		38,150	0	0
MORINGA ACQUISITION CORP -A	EQUITY	G6S23K108	803,439	76,300	SH		SOLE		76,300	0	0
MOUNTAIN & CO I ACQ -CW23	WARRANT	G6301J112	1,432	21,700	SH		SOLE		21,700	0	0
MOUNTAIN CREST ACQ CORP -RTS	EQUITY RIGHT	62403K116	16,234	77,305	SH		SOLE		77,305	0	0
MOUNTAIN CREST ACQUISITI-RTS	EQUITY RIGHT	62404B115	6,492	54,100	SH		SOLE		54,100	0	0
MOVELLA HOLDINGS INC	EQUITY	62459N105	21,300	10,000	SH		SOLE		10,000	0	0
N-ABLE INC	EQUITY	62878D100	165,715	11,500	SH		SOLE		11,500	0	0
NATIONAL INSTRUMENTS CORP	EQUITY	636518102	24,065,065	419,252	SH		SOLE		419,252	0	0
NEOGAMES SA	EQUITY	L6673X107	5,439,516	208,251	SH		SOLE		208,251	0	0
NEXTERA ENERGY INC 6.926 09/01/25 CVT	PREFERRED CONVER	65339F713	203,805	4,500	SH		SOLE		4,500	0	0
NIKE INC -CL B	EQUITY	654106103	220,740	2,000	SH		SOLE		2,000	0	0
NIKOLA CORP	EQUITY	654110105	117,300	85,000	SH		SOLE		85,000	0	0
NOBLE ROCK ACQ CL A -CW27	WARRANT	G6546R119	630	12,566	SH		SOLE		12,566	0	0
NOCTURNE ACQUISITION-RIGHTS	EQUITY RIGHT	G6580S106	1,776	14,200	SH		SOLE		14,200	0	0
NORTHVIEW ACQUISITION -23	WARRANT	66718N111	1,211	52,650	SH		SOLE		52,650	0	0
NORTHVIEW ACQUISITION CO-RTS	EQUITY RIGHT	66718N129	14,742	105,300	SH		SOLE		105,300	0	0
NUVASIVE INC	EQUITY	670704105	9,719,333	233,694	SH		SOLE		233,694	0	0
NXP SEMICONDUCTORS NV	EQUITY	N6596X109	1,023,400	5,000	SH		SOLE		5,000	0	0
OCA ACQ CORP -CL A -CW27	WARRANT	670865112	762	19,050	SH		SOLE		19,050	0	0
OCEANTECH ACQUISITIONS- CW A	WARRANT	675507115	3,724	93,100	SH		SOLE		93,100	0	0
OCULIS HOLDING AG -30	WARRANT	H5870P110	24,086	21,896	SH		SOLE		21,896	0	0
OPKO HEALTH INC	EQUITY	68375N103	21,700	10,000	SH		SOLE		10,000	0	0
OXBRIDGE ACQUISITION -CW23	WARRANT	G6855L117	3,991	88,500	SH		SOLE		88,500	0	0
PARAMOUNT GLOBAL-CLASS A	EQUITY	92556H107	1,113,600	60,000	SH		SOLE		60,000	0	0
PARATEK PHARMACEUTICALS INC	EQUITY	699374302	678,360	306,950	SH		SOLE		306,950	0	0
PAYPAL HOLDINGS INC	EQUITY	70450Y103	743,372	11,140	SH		SOLE		11,140	0	0
PDC ENERGY INC	EQUITY	69327R101	4,602,900	64,702	SH		SOLE		64,702	0	0
PERRIGO CO PLC	EQUITY	G97822103	1,086,400	32,000	SH		SOLE		32,000	0	0
PFSWEB INC	EQUITY	717098206	512,762	113,443	SH		SOLE		113,443	0	0
PG&E CORP 5.500 08/16/23 CVT	PREFERRED CONVER	69331C140	224,265	1,500	SH		SOLE		1,500	0	0
PNM RESOURCES INC	EQUITY	69349H107	24,253,833	537,779	SH		SOLE		537,779	0	0
PRESTO AUTOMATION INC-27	WARRANT	74113T113	42,154	301,100	SH		SOLE		301,100	0	0
PRIVETERRA ACQUISITION CORP -CW25	WARRANT	876545112	1,973	98,150	SH		SOLE		98,150	0	0
PROCTER & GAMBLE CO/THE	EQUITY	742718109	436,253	2,875	SH		SOLE		2,875	0	0
PROPTECH INV CORP 2 -CW27	WARRANT	03832J114	1,661	55,366	SH		SOLE		55,366	0	0
PROSOMNUS INC-CW27	WARRANT	50535E116	3,276	40,700	SH		SOLE		40,700	0	0
PROTO LABS INC	EQUITY	743713109	506,920	14,500	SH		SOLE		14,500	0	0
QUANTUM FINTECH ACQUISITION	EQUITY	74767A105	2,337,750	225,000	SH		SOLE		225,000	0	0
QUOTIENT TECHNOLOGY INC	EQUITY	749119103	2,147,712	559,300	SH		SOLE		559,300	0	0
RADIUS GLOBAL INFRASTRUCTU-A	EQUITY	750481103	12,707,465	852,850	SH		SOLE		852,850	0	0
REDWOODS ACQUISITION -CW27	WARRANT	758083117	5,200	100,000	SH		SOLE		100,000	0	0
REDWOODS ACQUISITION-RIGHTS	EQUITY RIGHT	758083125	17,990	100,000	SH		SOLE		100,000	0	0
ROGERS CORP	EQUITY	775133101	1,137,882	7,027	SH		SOLE		7,027	0	0
ROTH CH ACQUISITION V -CW23	WARRANT	77867R118	844	10,550	SH		SOLE		10,550	0	0
SCIPLAY CORP-CLASS A	EQUITY	809087109	3,555,192	180,650	SH		SOLE		180,650	0	0
SCREAMING EAGLE ACQ -CLASS A	EQUITY	G79407105	1,065,540	103,250	SH		SOLE		103,250	0	0
SEAGEN INC	EQUITY	81181C104	12,817,836	66,600	SH		SOLE		66,600	0	0
SERITAGE GROWTH PROP- A REIT	EQUITY	81752R100	4,758,820	533,500	SH		SOLE		533,500	0	0
SILICON MOTION TECHNOL-ADR	DEPOSITORY RECEI	82706C108	1,925,704	26,798	SH		SOLE		26,798	0	0
SINCLAIR INC	EQUITY	829242106	836,110	60,500	SH		SOLE		60,500	0	0
SLAM CORP-A	EQUITY	G8210L105	1,936,255	182,150	SH		SOLE		182,150	0	0
SLAM CORP-A -CW27	WARRANT	G8210L121	3,244	17,075	SH		SOLE		17,075	0	0
SOLARWINDS CORP	EQUITY	83417Q204	133,380	13,000	SH		SOLE		13,000	0	0
SONY GROUP CORP - SP ADR	DEPOSITORY RECEI	835699307	1,098,038	12,195	SH		SOLE		12,195	0	0
SOUTHWEST GAS HOLDINGS INC	EQUITY	844895102	1,591,250	25,000	SH		SOLE		25,000	0	0
SPECTRUM BRANDS HOLDINGS INC	EQUITY	84790A105	8,118,761	104,020	SH		SOLE		104,020	0	0
SPIRIT AIRLINES INC	EQUITY	848577102	2,341,482	136,450	SH		SOLE		136,450	0	0
SPORTSMAN'S WAREHOUSE HOLDIN	EQUITY	84920Y106	3,798,560	666,414	SH		SOLE		666,414	0	0
SPORTSMAP TECH ACQ -CW27	WARRANT	84921J116	998	24,900	SH		SOLE		24,900	0	0
SPRING VALLEY ACQUISITION-A	EQUITY	G83752108	1,368,335	129,700	SH		SOLE		129,700	0	0
SPRING VALLEY ACQUISITION-AW	WARRANT	G83752116	7,782	64,850	SH		SOLE		64,850	0	0
SPRING VALLEY ACQUISIT-RIGHT	EQUITY RIGHT	G83752132	19,455	129,700	SH		SOLE		129,700	0	0
STAR HOLDINGS	EQUITY	85512G106	866,264	59,050	SH		SOLE		59,050	0	0
STARBUCKS CORP	EQUITY	855244109	1,456,182	14,700	SH		SOLE		14,700	0	0
SUNCAR TECHNOLOGY GROUP -28	WARRANT	G85727116	16,595	47,400	SH		SOLE		47,400	0	0
SYNEOS HEALTH INC	EQUITY	87166B102	7,623,126	180,900	SH		SOLE		180,900	0	0
TECK RESOURCES LTD-CLS B	EQUITY	878742204	1,241,950	29,500	SH		SOLE		29,500	0	0
TEGNA INC	EQUITY	87901J105	18,322,845	1,128,254	SH		SOLE		1,128,254	0	0
TELEFONICA SA-SPON ADR	DEPOSITORY RECEI	879382208	185,380	46,000	SH		SOLE		46,000	0	0
TELEPHONE AND DATA SYSTEMS	EQUITY	879433829	288,050	35,000	SH		SOLE		35,000	0	0
TELESAT CORP	EQUITY	879512309	959,060	101,811	SH		SOLE		101,811	0	0
TESLA INC	EQUITY	88160R101	251,299	960	SH		SOLE		960	0	0
TEXAS INSTRUMENTS INC	EQUITY	882508104	252,028	1,400	SH		SOLE		1,400	0	0
TEXAS PACIFIC LAND CORP	EQUITY	88262P102	737,240	560	SH		SOLE		560	0	0
TEXTRON INC	EQUITY	883203101	243,468	3,600	SH		SOLE		3,600	0	0
THE CIGNA GROUP	EQUITY	125523100	280,600	1,000	SH		SOLE		1,000	0	0
T-MOBILE US INC	EQUITY	872590104	1,604,295	11,550	SH		SOLE		11,550	0	0
TMT ACQUISITION CORP	EQUITY UNIT	G89229101	982,389	93,650	SH		SOLE		93,650	0	0
TOWER SEMICONDUCTOR LTD	EQUITY	M87915274	13,532,226	360,667	SH		SOLE		360,667	0	0
TRAILBLAZER MERGER CORP I	EQUITY	89278D109	1,130,581	110,950	SH		SOLE		110,950	0	0
TRAILBLAZER MERGER CORP-RTS	EQUITY RIGHT	89278D125	15,755	110,950	SH		SOLE		110,950	0	0
TRITON INTERNATIONAL LTD	EQUITY	G9078F107	10,436,641	125,350	SH		SOLE		125,350	0	0
UBER TECHNOLOGIES INC	EQUITY	90353T100	362,628	8,400	SH		SOLE		8,400	0	0
UNIVAR SOLUTIONS INC	EQUITY	91336L107	24,367,616	679,900	SH		SOLE		679,900	0	0
UNIVERSAL DISPLAY CORP	EQUITY	91347P105	250,786	1,740	SH		SOLE		1,740	0	0
URSTADT BIDDLE - CLASS A	EQUITY	917286205	2,696,193	126,820	SH		SOLE		126,820	0	0
US XPRESS ENTERPRISES INC -A	EQUITY	90338N202	4,171,393	679,380	SH		SOLE		679,380	0	0
UTA ACQUISITION CORPORAT -23	WARRANT	G9473A117	1,041	14,751	SH		SOLE		14,751	0	0
UTA ACQUISITION CORPORATIO-A	EQUITY	G9473A109	311,246	29,502	SH		SOLE		29,502	0	0
VERIZON COMMUNICATIONS INC	EQUITY	92343V104	371,900	10,000	SH		SOLE		10,000	0	0
VIATRIS INC	EQUITY	92556V106	119,760	12,000	SH		SOLE		12,000	0	0
VIMEO INC	EQUITY	92719V100	129,780	31,500	SH		SOLE		31,500	0	0
VISCOGLIOSI BROTHERS AC -27	WARRANT	92838K118	1,864	54,198	SH		SOLE		54,198	0	0
VISCOGLIOSI BROTHERS ACQUISI	EQUITY	92838K100	1,141,247	108,397	SH		SOLE		108,397	0	0
VIVEON HEALTH ACQ -CW27	WARRANT	92853V114	1,210	60,178	SH		SOLE		60,178	0	0
VIVEON HEALTH ACQUISIT-RTS	EQUITY RIGHT	92853V122	4,762	83,100	SH		SOLE		83,100	0	0
VMWARE INC-CLASS A	EQUITY	928563402	17,150,982	119,361	SH		SOLE		119,361	0	0
VULCAN MATERIALS CO	EQUITY	929160109	225,440	1,000	SH		SOLE		1,000	0	0
WARNER BROS DISCOVERY INC	EQUITY	934423104	553,453	44,135	SH		SOLE		44,135	0	0
WAVERLEY CAPITAL -A -CW27	WARRANT	G06536117	5,117	144,535	SH		SOLE		144,535	0	0
WAVERLEY CAPITAL ACQUISITI-A	EQUITY	G06536109	3,817,311	368,111	SH		SOLE		368,111	0	0
WELLS FARGO & CO	EQUITY	949746101	210,839	4,940	SH		SOLE		4,940	0	0
WELLS FARGO & COMPANY 7.500 PERP SR:L CVT	PREFERRED CONVER	949746804	288,000	250	SH		SOLE		250	0	0
WENDY'S CO/THE	EQUITY	95058W100	282,750	13,000	SH		SOLE		13,000	0	0
WESTWOOD HOLDINGS GROUP INC	EQUITY	961765104	142,600	11,500	SH		SOLE		11,500	0	0
WIDEOPENWEST INC	EQUITY	96758W101	727,975	86,253	SH		SOLE		86,253	0	0
WISDOMTREE INC	EQUITY	97717P104	343,000	50,000	SH		SOLE		50,000	0	0
ZAPP ELECTRIC VEHICLES -28	WARRANT	G9889X115	2,236	43,850	SH		SOLE		43,850	0	0

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