GABELLI & Co INVESTMENT ADVISERS 13FHR Quarterly holdings report by institutional manager | SEC 14 May 24

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
Expires:	Oct 31, 2018
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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
3D SYSTEMS CORP	EQUITY	88554D205	111,004	25,001	SH		SOLE		25,001	0	0
7GC & CO HOLDINGS CL A -CW26	WARRANT	06682J118	464	12,711	SH		SOLE		12,711	0	0
99 ACQUISITION GROUP IN-C-28	WARRANT	65445K119	1,558	66,600	SH		SOLE		66,600	0	0
99 ACQUISITION GROUP IN-CL A	EQUITY	65445K101	685,980	66,600	SH		SOLE		66,600	0	0
99 ACQUISITION GROUP -RTS	EQUITY RIGHT	65445K127	11,988	66,600	SH		SOLE		66,600	0	0
ABBVIE INC	EQUITY	00287Y109	364,200	2,000	SH		SOLE		2,000	0	0
ACE GLOBAL BUSINESS -CW27	WARRANT	G0083E110	846	42,283	SH		SOLE		42,283	0	0
ADVANCED MICRO DEVICES	EQUITY	007903107	360,980	2,000	SH		SOLE		2,000	0	0
AGILITI INC	EQUITY	00848J104	1,423,661	140,678	SH		SOLE		140,678	0	0
AGRICULTURE & NATURAL SOLUTI	EQUITY	G0131Y100	506,735	49,900	SH		SOLE		49,900	0	0
AGRICULTURE & NATURAL SOLU-W	WARRANT	G0131Y118	4,741	24,950	SH		SOLE		24,950	0	0
AI TRANSPORTATION ACQUISITIO	EQUITY	G01490112	1,026,972	99,900	SH		SOLE		99,900	0	0
AI TRANSPORTATION ACQUIS-RTS	EQUITY RIGHT	G01490104	14,985	99,900	SH		SOLE		99,900	0	0
ALBERTSONS COS INC - CLASS A	EQUITY	013091103	17,251,053	804,620	SH		SOLE		804,620	0	0
ALCHEMY INVESTMENTS ACQUI-28	WARRANT	G0232F133	2,291	12,050	SH		SOLE		12,050	0	0
ALCHEMY INVESTMENTS ACQUISIT	EQUITY	G0232F109	254,978	24,100	SH		SOLE		24,100	0	0
ALGONQUIN POWER & UTILITIES	EQUITY	015857105	328,640	52,000	SH		SOLE		52,000	0	0
ALPHA STAR ACQ CORP - RIGHTS	EQUITY RIGHT	G0230C132	8,461	90,200	SH		SOLE		90,200	0	0
ALPHA STAR ACQUISITION -CW23	WARRANT	G0230C116	902	90,200	SH		SOLE		90,200	0	0
AMAZON.COM INC	EQUITY	023135106	4,139,721	22,950	SH		SOLE		22,950	0	0
AMEDISYS INC	EQUITY	023436108	18,139,208	196,823	SH		SOLE		196,823	0	0
AMER NATL BNKSHS/DANVILLE VA	EQUITY	027745108	3,399,270	71,174	SH		SOLE		71,174	0	0
AMERICAN EQUITY INVT LIFE HL	EQUITY	025676206	7,671,219	136,450	SH		SOLE		136,450	0	0
AMERICAN OUTDOOR BRANDS INC	EQUITY	02875D109	189,200	21,500	SH		SOLE		21,500	0	0
ANSYS INC	EQUITY	03662Q105	4,630,073	13,337	SH		SOLE		13,337	0	0
APPLE INC	EQUITY	037833100	257,220	1,500	SH		SOLE		1,500	0	0
APPLIED MATERIALS INC	EQUITY	038222105	505,264	2,450	SH		SOLE		2,450	0	0
APPLIED OPTOELECTRONICS INC	EQUITY	03823U102	346,500	25,000	SH		SOLE		25,000	0	0
ARCADIUM LITHIUM PLC	EQUITY	G0508H110	273,474	63,451	SH		SOLE		63,451	0	0
ARLO TECHNOLOGIES INC	EQUITY	04206A101	126,500	10,000	SH		SOLE		10,000	0	0
ARROWROOT ACQUISITION -CW26	WARRANT	04282M110	2,205	12,250	SH		SOLE		12,250	0	0
ATLANTA BRAVES HLDS A IN-A	EQUITY	047726104	682,970	16,300	SH		SOLE		16,300	0	0
ATLANTA BRAVES HLDS C IN-C	EQUITY	047726302	5,969,384	152,826	SH		SOLE		152,826	0	0
AVANTOR INC	EQUITY	05352A100	287,484	11,243	SH		SOLE		11,243	0	0
AXONICS INC	EQUITY	05465P101	9,083,349	131,700	SH		SOLE		131,700	0	0
BANCROFT FUND LTD	EXCHANGE TRADED	059695106	527,670	33,000	SH		SOLE		33,000	0	0
BANK OF AMERICA CORP 7.250 PERP SR:L CVT	PREFERRED CONVER	060505682	328,279	275	SH		SOLE		275	0	0
BANK OF NEW YORK MELLON CORP	EQUITY	064058100	921,920	16,000	SH		SOLE		16,000	0	0
BANNIX ACQUISITION CORP-CW23	WARRANT	066644113	2,234	65,718	SH		SOLE		65,718	0	0
BANNIX ACQUISITION CORP-RTS	EQUITY RIGHT	066644121	13,801	65,718	SH		SOLE		65,718	0	0
BAUSCH HEALTH COS INC	EQUITY	071734107	150,662	14,200	SH		SOLE		14,200	0	0
BELLEVUE LIFE SCIENCES-RTS	EQUITY RIGHT	079174124	3,118	20,800	SH		SOLE		20,800	0	0
BELLEVUE LIFE SCIENCES-WRNT	WARRANT	079174116	443	20,800	SH		SOLE		20,800	0	0
BLACK HAWK ACQUISITION CORP	EQUITY UNIT	G1148A127	237,510	23,400	SH		SOLE		23,400	0	0
BLUE OCEAN ACQUISITION A -23	WARRANT	G1330L121	812	42,300	SH		SOLE		42,300	0	0
BLUEACACIA LTD - RIGHTS	EQUITY RIGHT	G11728139	3,043	64,600	SH		SOLE		64,600	0	0
BLUEACACIA LTD CL A -CW23	WARRANT	G11728113	788	32,300	SH		SOLE		32,300	0	0
BOEING CO/THE	EQUITY	097023105	312,644	1,620	SH		SOLE		1,620	0	0
BREEZE HOLDINGS ACQ- RIGHTS	EQUITY RIGHT	106762123	24,434	128,600	SH		SOLE		128,600	0	0
BROADCOM INC	EQUITY	11135F101	787,294	594	SH		SOLE		594	0	0
BROOKFIELD INFRASTRUCTURE-A USD	EQUITY	11275Q107	788,591	21,881	SH		SOLE		21,881	0	0
CAESARS ENTERTAINMENT INC	EQUITY	12769G100	218,700	5,000	SH		SOLE		5,000	0	0
CALLON PETROLEUM CO	EQUITY	13123X508	817,795	22,869	SH		SOLE		22,869	0	0
CAPRI HOLDINGS LTD	EQUITY	G1890L107	19,567,335	431,950	SH		SOLE		431,950	0	0
CARROLS RESTAURANT GROUP INC	EQUITY	14574X104	4,398,851	462,550	SH		SOLE		462,550	0	0
CATALENT INC	EQUITY	148806102	13,457,680	238,400	SH		SOLE		238,400	0	0
CEREVEL THERAPEUTICS HOLDING	EQUITY	15678U128	18,924,068	447,695	SH		SOLE		447,695	0	0
CHEMED CORP	EQUITY	16359R103	256,772	400	SH		SOLE		400	0	0
CHURCHILL CAPITAL CORP VII-A	EQUITY	17144M102	2,870,789	268,298	SH		SOLE		268,298	0	0
CHURCHILL CAPITAL VII -CW28	WARRANT	17144M110	16,328	51,026	SH		SOLE		51,026	0	0
CHURCHILL DOWNS INC	EQUITY	171484108	495,000	4,000	SH		SOLE		4,000	0	0
CISCO SYSTEMS INC	EQUITY	17275R102	598,920	12,000	SH		SOLE		12,000	0	0
CLEAR CHANNEL OUTDOOR HOLDIN	EQUITY	18453H106	90,750	55,000	SH		SOLE		55,000	0	0
CLIMATEROCK - CLASS A -27	WARRANT	G2311X118	1,024	34,703	SH		SOLE		34,703	0	0
CLIMATEROCK -RTS	EQUITY RIGHT	G2311X134	7,420	69,406	SH		SOLE		69,406	0	0
CLOROX COMPANY	EQUITY	189054109	306,220	2,000	SH		SOLE		2,000	0	0
CLOVER LEAF CAPITAL CORP-RTS	EQUITY RIGHT	18915E121	5,613	45,600	SH		SOLE		45,600	0	0
CNH INDUSTRIAL NV	EQUITY	N20944109	924,048	71,300	SH		SOLE		71,300	0	0
COMTECH TELECOMMUNICATIONS	EQUITY	205826209	188,530	54,965	SH		SOLE		54,965	0	0
CONSOLIDATED COMMUNICATIONS	EQUITY	209034107	1,488,024	344,450	SH		SOLE		344,450	0	0
CONX CORP-CLASS A -CW27	WARRANT	212873111	7,576	37,900	SH		SOLE		37,900	0	0
COPART INC	EQUITY	217204106	822,464	14,200	SH		SOLE		14,200	0	0
CORNER GROWTH ACQ CL A -CW27	WARRANT	G2425N113	2,542	16,833	SH		SOLE		16,833	0	0
CORNING INC	EQUITY	219350105	609,760	18,500	SH		SOLE		18,500	0	0
DASEKE INC	EQUITY	23753F107	1,145,815	138,050	SH		SOLE		138,050	0	0
DELL TECHNOLOGIES -C	EQUITY	24703L202	308,097	2,700	SH		SOLE		2,700	0	0
DISCOVER FINANCIAL SERVICES	EQUITY	254709108	901,637	6,878	SH		SOLE		6,878	0	0
DISTOKEN ACQUISITION CORP-28	WARRANT	G27740102	559	31,050	SH		SOLE		31,050	0	0
DISTOKEN ACQUISITION RIGHTS	EQUITY RIGHT	G27740136	3,220	31,050	SH		SOLE		31,050	0	0
ELEVANCE HEALTH INC	EQUITY	036752103	311,124	600	SH		SOLE		600	0	0
ENDEAVOR GROUP HOLD-CLASS A	EQUITY	29260Y109	1,500,059	58,300	SH		SOLE		58,300	0	0
ENERPLUS CORP	EQUITY	292766102	3,685,601	187,467	SH		SOLE		187,467	0	0
EQUITRANS MIDSTREAM CORP	EQUITY	294600101	3,752,783	300,463	SH		SOLE		300,463	0	0
ESH ACQUISITION CORP - RIGHT	EQUITY RIGHT	296424112	20,531	252,850	SH		SOLE		252,850	0	0
ESH ACQUISITION CORP-A	EQUITY	296424104	2,616,998	252,850	SH		SOLE		252,850	0	0
EURONAV NV USD	EQUITY	B38564108	839,045	46,979	SH		SOLE		46,979	0	0
EVERBRIDGE INC	EQUITY	29978A104	5,670,324	162,800	SH		SOLE		162,800	0	0
EVOLENT HEALTH INC - A	EQUITY	30050B101	327,900	10,000	SH		SOLE		10,000	0	0
FORD MOTOR CO	EQUITY	345370860	239,040	18,000	SH		SOLE		18,000	0	0
FOX CORP - CLASS B	EQUITY	35137L204	3,100,147	108,321	SH		SOLE		108,321	0	0
FUSION PHARMACEUTICALS INC	EQUITY	36118A100	2,467,790	115,750	SH		SOLE		115,750	0	0
GABELLI CONV AND INCOME SEC	EXCHANGE TRADED	36240B109	1,283,660	346,000	SH		SOLE		346,000	0	0
GABELLI DIVIDEND & INCOME TR	EXCHANGE TRADED	36242H104	14,385,480	626,000	SH		SOLE		626,000	0	0
GABELLI GLOBAL SMALL & M	EXCHANGE TRADED	36249W104	994,186	82,711	SH		SOLE		82,711	0	0
GABELLI GLOBAL UTIL & INCOME	EXCHANGE TRADED	36242L105	7,097,690	486,810	SH		SOLE		486,810	0	0
GABELLI LOVE OUR PLANET & PE	EXCHANGE TRADED	36261K103	598,080	22,400	SH		SOLE		22,400	0	0
GABELLI MULTIMEDIA TRUST INC	EXCHANGE TRADED	36239Q109	2,445,584	432,082	SH		SOLE		432,082	0	0
GAMCO NATURAL RESOURCES GOLD	EXCHANGE TRADED	36465E101	68,798	13,205	SH		SOLE		13,205	0	0
GAN LTD	EQUITY	G3728V109	1,046,757	824,218	SH		SOLE		824,218	0	0
GDL FUND/THE	EXCHANGE TRADED	361570104	14,701,666	1,846,943	SH		SOLE		1,846,943	0	0
GENERAL ELECTRIC CO	EQUITY	369604301	421,272	2,400	SH		SOLE		2,400	0	0
GENERAL MOTORS CO	EQUITY	37045V100	666,645	14,700	SH		SOLE		14,700	0	0
GLOBAL LIGHTS ACQUISITION CO	EQUITY UNIT	G3937F127	208,000	20,000	SH		SOLE		20,000	0	0
GLOBALINK INVESTMENT -CW23	WARRANT	37892F125	1,270	52,900	SH		SOLE		52,900	0	0
GLOBALINK INVESTMENT INC-RTS	EQUITY RIGHT	37892F117	5,819	52,900	SH		SOLE		52,900	0	0
GOLDEN ENTERTAINMENT INC	EQUITY	381013101	662,940	18,000	SH		SOLE		18,000	0	0
GOLDEN STAR ACQUISITION CORP	EQUITY	G4023C101	608,608	57,200	SH		SOLE		57,200	0	0
GOLDEN STAR ACQUISITIO-RIGHT	EQUITY RIGHT	G4023C119	14,191	57,200	SH		SOLE		57,200	0	0
GRAF ACQUISITION CORP-CW28	WARRANT	65488A119	2,758	17,240	SH		SOLE		17,240	0	0
GRAHAM HOLDINGS CO-CLASS B	EQUITY	384637104	1,402,551	1,827	SH		SOLE		1,827	0	0
GRIFOLS SA-ADR	DEPOSITORY RECEI	398438408	130,634	19,556	SH		SOLE		19,556	0	0
GRUPO TELEVISA SA-SPON ADR	DEPOSITORY RECEI	40049J206	1,171,280	366,025	SH		SOLE		366,025	0	0
GYRODYNE LLC	EQUITY	403829104	1,436,597	173,084	SH		SOLE		173,084	0	0
HAGERTY INC-A	EQUITY	405166109	945,195	103,300	SH		SOLE		103,300	0	0
HAWAIIAN HOLDINGS INC	EQUITY	419879101	717,154	53,800	SH		SOLE		53,800	0	0
HAYMAKER ACQUISITION CORP 4	EQUITY	G4375F108	404,296	38,800	SH		SOLE		38,800	0	0
HAYMAKER ACQUISITION CORP-28	WARRANT	G4375F116	3,880	19,400	SH		SOLE		19,400	0	0
HAYNES INTERNATIONAL INC	EQUITY	420877201	7,070,112	117,600	SH		SOLE		117,600	0	0
HCA HEALTHCARE INC	EQUITY	40412C101	333,530	1,000	SH		SOLE		1,000	0	0
HEICO CORP-CLASS A	EQUITY	422806208	3,598,963	23,379	SH		SOLE		23,379	0	0
HESS CORP	EQUITY	42809H107	41,700,637	273,196	SH		SOLE		273,196	0	0
HIRERIGHT HOLDINGS CORP	EQUITY	433537107	5,681,601	398,150	SH		SOLE		398,150	0	0
HOLLYSYS AUTOMATION TECHNOLO	EQUITY	G45667105	3,411,093	133,350	SH		SOLE		133,350	0	0
HORIZON SPACE ACQUISITION-28	WARRANT	G4619M117	1,936	67,700	SH		SOLE		67,700	0	0
HORIZON SPACE ACQUISITION-RT	EQUITY RIGHT	G4619M125	5,416	67,700	SH		SOLE		67,700	0	0
IMAX CORP 0.500 04/01/26 CVT	BOND CONVERTIBLE	45245EAJ8	466,145	500,000	PRN		SOLE		500,000	0	0
INFINERA CORP 2.125 09/01/24 CVT	BOND CONVERTIBLE	45667GAC7	244,975	250,000	PRN		SOLE		250,000	0	0
INTEL CORP	EQUITY	458140100	412,990	9,350	SH		SOLE		9,350	0	0
INTEVAC INC	EQUITY	461148108	970,714	252,790	SH		SOLE		252,790	0	0
IROBOT CORP	EQUITY	462726100	179,580	20,500	SH		SOLE		20,500	0	0
ITT INC	EQUITY	45073V108	204,045	1,500	SH		SOLE		1,500	0	0
JAWS MUSTANG ACQ C -CW26	WARRANT	G50737124	2,702	12,567	SH		SOLE		12,567	0	0
JET.AI INC -CW23	WARRANT	47714H118	4,868	88,500	SH		SOLE		88,500	0	0
JETBLUE AIRWAYS CORP	EQUITY	477143101	470,428	63,400	SH		SOLE		63,400	0	0
JOHNSON & JOHNSON	EQUITY	478160104	316,380	2,000	SH		SOLE		2,000	0	0
JUNIPER NETWORKS INC	EQUITY	48203R104	13,491,693	364,050	SH		SOLE		364,050	0	0
JVSPAC ACQUISITION CORP	EQUITY UNIT	G5212E139	848,720	82,400	SH		SOLE		82,400	0	0
KAMAN CORP	EQUITY	483548103	13,850,447	301,950	SH		SOLE		301,950	0	0
KERNEL GROUP HLDG -A -CW27	WARRANT	G5259L129	1,007	25,100	SH		SOLE		25,100	0	0
KINS TECH GROUP CL A -CW25	WARRANT	23248B117	12,641	83,053	SH		SOLE		83,053	0	0
KKR & CO INC	EQUITY	48251W104	4,345,056	43,200	SH		SOLE		43,200	0	0
LAKELAND BANCORP INC	EQUITY	511637100	738,052	60,996	SH		SOLE		60,996	0	0
LENNAR CORP - B SHS	EQUITY	526057302	6,640,070	43,067	SH		SOLE		43,067	0	0
LIBERTY GLOBAL LTD-A	EQUITY	G61188101	1,908,424	112,791	SH		SOLE		112,791	0	0
LIBERTY MEDIA CORP - C - -LIBERTY-C	EQUITY	531229722	2,971,434	67,810	SH		SOLE		67,810	0	0
LIBERTY MEDIA CORP-CL A NEW	EQUITY	531229813	5,836,228	196,506	SH		SOLE		196,506	0	0
LIBERTY MEDIA CORP-CL C NEW	EQUITY	531229789	2,770,517	93,252	SH		SOLE		93,252	0	0
MACY'S INC	EQUITY	55616P104	388,806	19,450	SH		SOLE		19,450	0	0
MADISON SQUARE GARDEN SPORTS	EQUITY	55825T103	1,213,773	6,578	SH		SOLE		6,578	0	0
MAGNACHIP SEMICONDUCTOR CORP	EQUITY	55933J203	917,045	164,345	SH		SOLE		164,345	0	0
MANCHESTER UNITED PLC-CL A	EQUITY	G5784H106	1,367,536	97,961	SH		SOLE		97,961	0	0
MARS ACQUISITION CORP-RIGHTS	EQUITY RIGHT	G5870E124	6,251	30,200	SH		SOLE		30,200	0	0
MASONITE INTERNATIONAL CORP	EQUITY	575385109	15,741,138	119,750	SH		SOLE		119,750	0	0
MCDONALD'S CORP	EQUITY	580135101	648,485	2,300	SH		SOLE		2,300	0	0
MCGRATH RENTCORP	EQUITY	580589109	3,108,431	25,196	SH		SOLE		25,196	0	0
MDC HOLDINGS INC	EQUITY	552676108	6,960,992	110,650	SH		SOLE		110,650	0	0
META PLATFORMS INC-CLASS A	EQUITY	30303M102	762,361	1,570	SH		SOLE		1,570	0	0
MICRON TECHNOLOGY INC	EQUITY	595112103	447,982	3,800	SH		SOLE		3,800	0	0
MICROSOFT CORP	EQUITY	594918104	925,584	2,200	SH		SOLE		2,200	0	0
MILLICOM INTL CELLULAR S.A.	EQUITY	L6388F110	1,249,890	61,784	SH		SOLE		61,784	0	0
MKS INSTRUMENTS INC	EQUITY	55306N104	295,260	2,220	SH		SOLE		2,220	0	0
MORINGA ACQUISITION COR-CW26	WARRANT	G6S23K124	3,052	38,150	SH		SOLE		38,150	0	0
MOUNTAIN & CO I ACQ -CW23	WARRANT	G6301J112	1,521	21,700	SH		SOLE		21,700	0	0
MOUNTAIN CREST ACQ CORP -RTS	EQUITY RIGHT	62403K116	14,657	77,305	SH		SOLE		77,305	0	0
MOUNTAIN CREST ACQUISITI-RTS	EQUITY RIGHT	62404B115	6,546	54,100	SH		SOLE		54,100	0	0
MOVELLA HOLDINGS INC	EQUITY	62459N105	624	10,000	SH		SOLE		10,000	0	0
N-ABLE INC	EQUITY	62878D100	150,305	11,500	SH		SOLE		11,500	0	0
NATIONAL FUEL GAS CO	EQUITY	636180101	537,200	10,000	SH		SOLE		10,000	0	0
NATIONAL PRESTO INDS INC	EQUITY	637215104	209,500	2,500	SH		SOLE		2,500	0	0
NEOGAMES SA	EQUITY	L6673X107	6,444,121	222,518	SH		SOLE		222,518	0	0
NET LEASE OFFICE PROPERTY	EQUITY	64110Y108	1,367,310	57,450	SH		SOLE		57,450	0	0
NEWMONT CORP	EQUITY	651639106	222,316	6,203	SH		SOLE		6,203	0	0
NIKOLA CORP	EQUITY	654110105	88,400	85,000	SH		SOLE		85,000	0	0
NOCTURNE ACQUISITION-RIGHTS	EQUITY RIGHT	G6580S106	2,329	14,200	SH		SOLE		14,200	0	0
NORTHVIEW ACQUISITION -23	WARRANT	66718N111	2,022	52,650	SH		SOLE		52,650	0	0
NORTHVIEW ACQUISITION CO-RTS	EQUITY RIGHT	66718N129	15,795	105,300	SH		SOLE		105,300	0	0
NUVEI CORP-SUBORDINATE VTG	EQUITY	67079A102	589,713	18,650	SH		SOLE		18,650	0	0
NXP SEMICONDUCTORS NV	EQUITY	N6596X109	1,238,850	5,000	SH		SOLE		5,000	0	0
OCA ACQ CORP -CL A -CW27	WARRANT	670865112	1,476	19,050	SH		SOLE		19,050	0	0
OCULIS HOLDING AG -30	WARRANT	H5870P110	48,171	21,896	SH		SOLE		21,896	0	0
OLINK HOLDING AB - ADR	DEPOSITORY RECEI	680710100	5,817,385	247,443	SH		SOLE		247,443	0	0
PARAMOUNT GLOBAL-CLASS A	EQUITY	92556H107	2,012,726	92,200	SH		SOLE		92,200	0	0
PERRIGO CO PLC	EQUITY	G97822103	579,420	18,000	SH		SOLE		18,000	0	0
PFIZER INC	EQUITY	717081103	610,500	22,000	SH		SOLE		22,000	0	0
PIONEER NATURAL RESOURCES CO	EQUITY	723787107	41,778,188	159,155	SH		SOLE		159,155	0	0
PNM RESOURCES INC	EQUITY	69349H107	18,731,508	497,649	SH		SOLE		497,649	0	0
PRESTO AUTOMATION INC-27	WARRANT	74113T113	4,998	301,100	SH		SOLE		301,100	0	0
PRIVETERRA ACQ CL A -CW25	WARRANT	876545112	4,908	98,150	SH		SOLE		98,150	0	0
PROCTER & GAMBLE CO/THE	EQUITY	742718109	466,469	2,875	SH		SOLE		2,875	0	0
PROSOMNUS INC-CW27	WARRANT	50535E116	814	40,700	SH		SOLE		40,700	0	0
PROTO LABS INC	EQUITY	743713109	518,375	14,500	SH		SOLE		14,500	0	0
R1 RCM INC	EQUITY	77634L105	1,604,204	124,550	SH		SOLE		124,550	0	0
REDWOODS ACQUISITION -CW27	WARRANT	758083117	7,890	100,000	SH		SOLE		100,000	0	0
REDWOODS ACQUISITION-RIGHTS	EQUITY RIGHT	758083125	22,200	100,000	SH		SOLE		100,000	0	0
ROTH CH ACQUISITION V -CW23	WARRANT	77867R118	781	10,550	SH		SOLE		10,550	0	0
SCREAMING EAGLE ACQ -CLASS A	EQUITY	G79407105	3,379,905	315,879	SH		SOLE		315,879	0	0
SEQUANS COMMUNICATIONS-ADR	DEPOSITORY RECEI	817323207	12,917	33,550	SH		SOLE		33,550	0	0
SERITAGE GROWTH PROP- A	EQUITY	81752R100	7,264,906	752,840	SH		SOLE		752,840	0	0
SILICON MOTION TECHNOL-ADR	DEPOSITORY RECEI	82706C108	3,763,058	48,909	SH		SOLE		48,909	0	0
SINCLAIR INC	EQUITY	829242106	562,373	41,750	SH		SOLE		41,750	0	0
SLAM CORP-A	EQUITY	G8210L105	3,166,485	284,500	SH		SOLE		284,500	0	0
SLAM CORP-A -CW27	WARRANT	G8210L121	3,074	17,075	SH		SOLE		17,075	0	0
SOLARWINDS CORP	EQUITY	83417Q204	164,060	13,000	SH		SOLE		13,000	0	0
SOLVENTUM CORP	EQUITY	83444M101	208,650	3,000	SH		SOLE		3,000	0	0
SONY GROUP CORP - SP ADR	DEPOSITORY RECEI	835699307	765,658	8,930	SH		SOLE		8,930	0	0
SOUTHWEST GAS HOLDINGS INC	EQUITY	844895102	2,607,453	34,250	SH		SOLE		34,250	0	0
SP PLUS CORP	EQUITY	78469C103	7,399,574	141,700	SH		SOLE		141,700	0	0
SPARK I ACQUISITION CORP	EQUITY	G8316B100	259,578	25,300	SH		SOLE		25,300	0	0
SPARK I ACQUISITION CORP-28	WARRANT	G8316B118	2,530	12,650	SH		SOLE		12,650	0	0
SPECTRUM BRANDS HOLDINGS INC	EQUITY	84790A105	934,605	10,500	SH		SOLE		10,500	0	0
SPORTSMAN'S WAREHOUSE HOLDIN	EQUITY	84920Y106	2,316,135	744,738	SH		SOLE		744,738	0	0
SPORTSMAP TECH ACQ -CW27	WARRANT	456948116	797	24,900	SH		SOLE		24,900	0	0
SPRING VALLEY ACQUISITION-AW	WARRANT	G83752116	7,134	64,850	SH		SOLE		64,850	0	0
SPRING VALLEY ACQUISIT-RIGHT	EQUITY RIGHT	G83752132	15,564	129,700	SH		SOLE		129,700	0	0
STAR HOLDINGS	EQUITY	85512G106	762,926	59,050	SH		SOLE		59,050	0	0
STARBUCKS CORP	EQUITY	855244109	1,343,433	14,700	SH		SOLE		14,700	0	0
STATE STREET CORP	EQUITY	857477103	201,032	2,600	SH		SOLE		2,600	0	0
STERLING CHECK CORP	EQUITY	85917T109	1,448,824	90,101	SH		SOLE		90,101	0	0
STRATASYS LTD	EQUITY	M85548101	1,420,010	122,204	SH		SOLE		122,204	0	0
SUNCAR TECHNOLOGY GROUP -28	WARRANT	G85727116	12,969	47,400	SH		SOLE		47,400	0	0
TAIWAN SEMICONDUCTOR-SP ADR	DEPOSITORY RECEI	874039100	204,075	1,500	SH		SOLE		1,500	0	0
TDCX INC	DEPOSITORY RECEI	87190U100	1,714,096	239,065	SH		SOLE		239,065	0	0
TECK RESOURCES LTD-CLS B	EQUITY	878742204	2,552,235	55,750	SH		SOLE		55,750	0	0
TEGNA INC	EQUITY	87901J105	13,826,014	925,436	SH		SOLE		925,436	0	0
TELEFONICA SA-SPON ADR	DEPOSITORY RECEI	879382208	291,060	66,000	SH		SOLE		66,000	0	0
TELEPHONE AND DATA SYSTEMS	EQUITY	879433829	184,230	11,500	SH		SOLE		11,500	0	0
TELESAT CORP	EQUITY	879512309	867,430	101,811	SH		SOLE		101,811	0	0
TENCENT MUSIC ENTERTAINM-ADR	DEPOSITORY RECEI	88034P109	111,900	10,000	SH		SOLE		10,000	0	0
TENET HEALTHCARE CORP	EQUITY	88033G407	220,731	2,100	SH		SOLE		2,100	0	0
TERRAN ORBITAL CORP	EQUITY	88105P103	157,855	120,500	SH		SOLE		120,500	0	0
TEXAS INSTRUMENTS INC	EQUITY	882508104	313,578	1,800	SH		SOLE		1,800	0	0
TEXAS PACIFIC LAND CORP	EQUITY	88262P102	937,186	1,620	SH		SOLE		1,620	0	0
TEXTRON INC	EQUITY	883203101	259,011	2,700	SH		SOLE		2,700	0	0
THE CIGNA GROUP	EQUITY	125523100	326,871	900	SH		SOLE		900	0	0
T-MOBILE US INC	EQUITY	872590104	1,885,191	11,550	SH		SOLE		11,550	0	0
TMT ACQUISITION CORP-CL A	EQUITY	G89229119	1,001,119	93,650	SH		SOLE		93,650	0	0
TMT ACQUISITION CORP-RT	EQUITY RIGHT	G89229135	16,857	93,650	SH		SOLE		93,650	0	0
TOWER SEMICONDUCTOR LTD	EQUITY	M87915274	914,924	27,352	SH		SOLE		27,352	0	0
TRAILBLAZER MERGER CORP I	EQUITY	89278D109	1,175,704	110,950	SH		SOLE		110,950	0	0
TRAILBLAZER MERGER CORP-RTS	EQUITY RIGHT	89278D125	8,210	110,950	SH		SOLE		110,950	0	0
TRANSPHORM INC	EQUITY	89386L100	1,146,976	233,600	SH		SOLE		233,600	0	0
TRICON RESIDENTIAL INC	EQUITY	89612W102	4,209,683	377,550	SH		SOLE		377,550	0	0
UNITED STATES STEEL CORP	EQUITY	912909108	15,641,169	383,550	SH		SOLE		383,550	0	0
UNITEDHEALTH GROUP INC	EQUITY	91324P102	346,290	700	SH		SOLE		700	0	0
UNIVERSAL DISPLAY CORP	EQUITY	91347P105	293,103	1,740	SH		SOLE		1,740	0	0
VANECK GOLD MINERS ETF	EXCHANGE TRADED	92189F106	459,122	14,520	SH		SOLE		14,520	0	0
VIMEO INC	EQUITY	92719V100	128,835	31,500	SH		SOLE		31,500	0	0
VISTA OUTDOOR INC	EQUITY	928377100	832,612	25,400	SH		SOLE		25,400	0	0
VIZIO HOLDING CORP-A	EQUITY	92858V101	4,291,762	392,300	SH		SOLE		392,300	0	0
VODAFONE GROUP PLC-SP ADR	DEPOSITORY RECEI	92857W308	271,450	30,500	SH		SOLE		30,500	0	0
VULCAN MATERIALS CO	EQUITY	929160109	218,336	800	SH		SOLE		800	0	0
WALT DISNEY CO/THE	EQUITY	254687106	208,012	1,700	SH		SOLE		1,700	0	0
WARNER BROS DISCOVERY INC	EQUITY	934423104	531,544	60,887	SH		SOLE		60,887	0	0
WELLS FARGO & COMPANY 7.500 PERP SR:L CVT	PREFERRED CONVER	949746804	304,838	250	SH		SOLE		250	0	0
WENDY'S CO/THE	EQUITY	95058W100	244,920	13,000	SH		SOLE		13,000	0	0
WESTROCK CO	EQUITY	96145D105	16,042,223	324,413	SH		SOLE		324,413	0	0
WESTWOOD HOLDINGS GROUP INC	EQUITY	961765104	135,520	11,000	SH		SOLE		11,000	0	0
WHOLE EARTH BRANDS INC	EQUITY	96684W100	1,898,673	393,100	SH		SOLE		393,100	0	0
WIDEOPENWEST INC	EQUITY	96758W101	175,219	48,403	SH		SOLE		48,403	0	0
WISDOMTREE INC	EQUITY	97717P104	294,080	32,000	SH		SOLE		32,000	0	0
ZAPP ELECTRIC VEHICLES -28	WARRANT	G9889X115	456	43,850	SH		SOLE		43,850	0	0

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