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
Estimated average burden
hours per response: 23.8
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
ACCURIDE CORP NEW COM 00439T206 860 336,045 SH   SOLE 336,045 0 0 0
ACOR 1 3/4 6/15/21 CONVERTIBLE BOND 00484MAA4 247 300,000 PRN   SOLE 300,000 0 0 0
ADCARE HEALTH SYSTEMS INC COM 00650W300 21 10,000 SH   SOLE 10,000 0 0 0
ADOBE SYSTEMS INC COM COM 00724F101 1,085 10,000 SH   SOLE 10,000 0 0 0
AEP INDS INC COM COM 001031103 5,993 54,794 SH   SOLE 54,794 0 0 0
AKAMAI TECHNOLOGIES INC COM COM 00971T101 795 15,000 SH   SOLE 15,000 0 0 0
ALAMOS GOLD INC NEW COM CL A COM 011532108 155 18,847 SH   SOLE 18,847 0 0 0
ALERE INC COM 01449J105 22,640 523,582 SH   SOLE 523,582 0 0 0
ALLERGAN PLC SHS COM G0177J108 357 1,550 SH   SOLE 1,550 0 0 0
AMC NETWORKS INC CL A COM 00164V103 2,723 52,500 SH   SOLE 52,500 0 0 0
AMD 2 1/8 9/1/26 CONVERTIBLE BOND 007903BD8 218 200,000 PRN   SOLE 200,000 0 0 0
AMERICAN CAP LTD COM COM 02503Y103 6,474 382,875 SH   SOLE 382,875 0 0 0
AMERICAN EXPRESS CO COM 025816109 243 3,800 SH   SOLE 3,800 0 0 0
AMSURG CORP COM COM 03232P405 201 3,000 SH   SOLE 3,000 0 0 0
APACHE CORP COM 037411105 990 15,500 SH   SOLE 15,500 0 0 0
APIGEE CORP COM COM 03765N108 2,167 124,541 SH   SOLE 124,541 0 0 0
APOLLO EDUCATION COM 037604105 3,968 499,101 SH   SOLE 499,101 0 0 0
ASTORIA FINL CORP COM COM 046265104 510 34,900 SH   SOLE 34,900 0 0 0
AVIRAGEN THERAPEUTICS INC COM 053761102 431 224,477 SH   SOLE 224,477 0 0 0
AVISTA CORP COM COM 05379B107 836 20,000 SH   SOLE 20,000 0 0 0
BANCROFT FUND LTD COM MUTUAL FUNDS 059695106 1,163 55,400 SH   SOLE 55,400 0 0 0
BANK OF AMERICA COM 060505104 1,702 108,729 SH   SOLE 108,729 0 0 0
BANK OF NEW YORK MELLON CORP COM 064058100 798 20,000 SH   SOLE 20,000 0 0 0
BOSTON PRIVATE FINL HLDGS INCO COM 101119105 167 13,000 SH   SOLE 13,000 0 0 0
BTO CN 3 1/4 10/1/18 CONVERTIBLE BOND 11777QAB6 514 500,000 PRN   SOLE 500,000 0 0 0
CABELAS INC- CL A COM COM 126804301 3,731 67,925 SH   SOLE 67,925 0 0 0
CARMIKE CINEMAS INC COM COM 143436400 4,517 138,170 SH   SOLE 138,170 0 0 0
CBS CORP CLASS A COM 124857103 465 8,400 SH   SOLE 8,400 0 0 0
CEPHEID COM COM 15670R107 11,937 226,559 SH   SOLE 226,559 0 0 0
CHARTER COMMUNICATIONS INC COM 16119P108 352 1,302 SH   SOLE 1,302 0 0 0
CHEMTURA CORP COM NEW COM 163893209 4,221 128,658 SH   SOLE 128,658 0 0 0
CHEVRON CORP COM 166764100 1,400 13,600 SH   SOLE 13,600 0 0 0
CHIPOTLE MEXICAN GRILL INC CL COM 169656105 2,753 6,500 SH   SOLE 6,500 0 0 0
CIGNA CORP COM 125509109 261 2,000 SH   SOLE 2,000 0 0 0
CITIGROUP INC COM 172967424 378 8,000 SH   SOLE 8,000 0 0 0
CLEAR CHANNEL OUTDOOR HLDGS CL COM 18451C109 99 17,000 SH   SOLE 17,000 0 0 0
COHEN & STEERS INC COM COM 19247A100 492 11,500 SH   SOLE 11,500 0 0 0
COMMUNITY HEALTH SYSTEMS-CVR WARRANT AND RIGH 203668116 4 471,530 SH   SOLE 471,530 0 0 0
CORCEPT THERAPEUTICS INC OC-CO COM 218352102 572 88,000 SH   SOLE 88,000 0 0 0
CST BRANDS INC COM COM 12646R105 12,880 267,834 SH   SOLE 267,834 0 0 0
CURTISS WRIGHT CORP COM 231561101 456 5,000 SH   SOLE 5,000 0 0 0
CVENT INC COM COM 23247G109 14,647 461,892 SH   SOLE 461,892 0 0 0
CVS HEALTH CORP COM 126650100 267 3,000 SH   SOLE 3,000 0 0 0
CYNAPSUS THERAPEUTICS INC COM COM 23257Y859 7,216 179,375 SH   SOLE 179,375 0 0 0
CYPRESS SEMICONDUCTOR CORP COM COM 232806109 1,097 90,200 SH   SOLE 90,200 0 0 0
DAVITA INC COM 23918K108 231 3,500 SH   SOLE 3,500 0 0 0
DELL TECHNOLOGIES INC COM CL V COM 24703L103 4,175 87,342 SH   SOLE 87,342 0 0 0
DEVON ENERGY CORP NEW COM 25179M103 1,023 23,200 SH   SOLE 23,200 0 0 0
DTS INC COM 23335C101 1,505 35,382 SH   SOLE 35,382 0 0 0
DURECT CORP COM 266605104 14 10,000 SH   SOLE 10,000 0 0 0
EATON CORP PLC SHS COM G29183103 519 7,900 SH   SOLE 7,900 0 0 0
ECHOSTAR CORP-A COM 278768106 767 17,500 SH   SOLE 17,500 0 0 0
ENDOCHOICE HLDGS INC COM COM 29272U103 632 79,150 SH   SOLE 79,150 0 0 0
EVERBANK FINL CORP COM COM 29977G102 3,583 185,052 SH   SOLE 185,052 0 0 0
FEDERAL MOGUL CORP CL A COM 313549404 509 53,004 SH   SOLE 53,004 0 0 0
FERRO CORP COM 315405100 347 25,100 SH   SOLE 25,100 0 0 0
FLEETMATICS GROUP PLC COM COM G35569105 25,217 420,422 SH   SOLE 420,422 0 0 0
FMC TECHNOLOGIES INC COM COM 30249U101 11,106 374,313 SH   SOLE 374,313 0 0 0
FREEPORT MCMORAN COPPER&GOLD C COM 35671D857 1,253 115,400 SH   SOLE 115,400 0 0 0
G & K SVCS INC CL A COM 361268105 1,176 12,318 SH   SOLE 12,318 0 0 0
GABELLI DIV&INC TR COM MUTUAL FUNDS 36242H104 9,795 509,873 SH   SOLE 509,873 0 0 0
GABELLI GLB SML & MD CP VAL CO MUTUAL FUNDS 36249W104 564 52,190 SH   SOLE 52,190 0 0 0
GABELLI GLOBAL UTIL & INCOMECO MUTUAL FUNDS 36242L105 4,274 233,670 SH   SOLE 233,670 0 0 0
GABELLI GO ANYWHERE TRUST/TH C MUTUAL FUNDS 36250J307 3,152 32,640 SH   SOLE 32,640 0 0 0
GABELLI MULTIMEDIA TRST INC MUTUAL FUNDS 36239Q109 686 89,162 SH   SOLE 89,162 0 0 0
GAMCO INVESTORS, INC. COM PRIVATE INVESTME 361438104 125,070 4,393,055 SH   SOLE 4,393,055 0 0 0
GDL FUND MUTUAL FUNDS 361570104 14,110 1,418,091 SH   SOLE 1,418,091 0 0 0
GENERAL ELEC CO COM 369604103 237 8,000 SH   SOLE 8,000 0 0 0
GLOBAL SOURCES LTD COM COM G39300101 211 24,835 SH   SOLE 24,835 0 0 0
GRIFOLS SA SP ADR REP B NVT COM 398438408 3,431 214,860 SH   SOLE 214,860 0 0 0
GRUPO TELEVISA SA DE CV ADR (B COM 40049J206 321 12,500 SH   SOLE 12,500 0 0 0
GYRODYNE LLC COM COM 403829104 1,631 87,994 SH   SOLE 87,994 0 0 0
HC2 HLDGS INC COM COM 404139107 202 37,100 SH   SOLE 37,100 0 0 0
HCA HOLDINGS INC COM COM 40412C101 265 3,500 SH   SOLE 3,500 0 0 0
HEWLETT PACKARD ENTERPRISE CCO COM 42824C109 2,739 120,400 SH   SOLE 120,400 0 0 0
HUMANA INC COM COM 444859102 23,080 130,475 SH   SOLE 130,475 0 0 0
INCONTACT INC COM COM 45336E109 16,607 1,187,895 SH   SOLE 1,187,895 0 0 0
INFOBLOX INC COM COM 45672H104 3,838 145,550 SH   SOLE 145,550 0 0 0
INGRAM MICRO INC-CL A COM 457153104 11,799 330,886 SH   SOLE 330,886 0 0 0
INTEL CORP 3.25% 8/1/39 144A CONVERTIBLE BOND 458140AF7 321 175,000 PRN   SOLE 175,000 0 0 0
INTERACTIVE BROKERS COM 45841N107 1,199 34,000 SH   SOLE 34,000 0 0 0
INTERACTIVE INTELLIGENCE GROCO COM 45841V109 1,338 22,251 SH   SOLE 22,251 0 0 0
INTERNAP NETWORK SVCS CORP COM COM 45885A300 252 152,638 SH   SOLE 152,638 0 0 0
INTEROIL CORP COM COM 460951106 6,487 127,392 SH   SOLE 127,392 0 0 0
INTERPUBLIC GROUP COS INC COM 460690100 308 13,800 SH   SOLE 13,800 0 0 0
INTERSIL HLDG CORP CL A COM 46069S109 6,807 310,416 SH   SOLE 310,416 0 0 0
IONS 1.000% 11/15/21 CONVERTIBLE BOND 464337AJ3 467 500,000 PRN   SOLE 500,000 0 0 0
ISHARES TR COM 464287904 500 100 SH Call SOLE 0 0 0 0
JOY GLOBAL INC COM COM 481165108 12,002 432,648 SH   SOLE 432,648 0 0 0
KINDER MORGAN INC WT EXP 05/25 WARRANT AND RIGH 49456B119 5 232,081 SH   SOLE 232,081 0 0 0
KKR & CO. L.P COM 48248M102 1,717 120,410 SH   SOLE 120,410 0 0 0
KLA TENCOR CORP COM 482480100 11,297 162,052 SH   SOLE 162,052 0 0 0
LENNAR B SHARES COM 526057302 6,788 202,219 SH   SOLE 202,219 0 0 0
LEXMARK INTL GROUP INC CL A COM 529771107 15,289 382,599 SH   SOLE 382,599 0 0 0
LIBERTY BRAVES GROUP C COM 531229888 186 10,678 SH   SOLE 10,678 0 0 0
LIBERTY GLOBAL PLC SHS CL A COM G5480U104 706 20,662 SH   SOLE 20,662 0 0 0
LIBERTY GLOBAL PLC SHS CL C COM G5480U120 1,663 50,337 SH   SOLE 50,337 0 0 0
LIBERTY SIRIUS GROUP C COM 531229607 19,411 581,000 SH   SOLE 581,000 0 0 0
LIBERTY TRIPADVISOR HLDG-A COM 531465102 401 18,338 SH   SOLE 18,338 0 0 0
LIBERTY VENTURES SER A COM 53071M880 759 19,048 SH   SOLE 19,048 0 0 0
LIFELOCK INC COM COM 53224V100 242 14,303 SH   SOLE 14,303 0 0 0
LILLY, ELI AND COMPANY COM 532457108 241 3,000 SH   SOLE 3,000 0 0 0
LINEAR TECHNOLOGY CORP COM 535678106 14,005 236,208 SH   SOLE 236,208 0 0 0
LINKEDIN CORP COM CL A COM 53578A108 48,870 255,702 SH   SOLE 255,702 0 0 0
LORAL SPACE & COMMUNICATNS ICO COM 543881106 3,624 92,672 SH   SOLE 92,672 0 0 0
MALLINCKRODT PUB LTD CO SHS COM G5785G107 209 3,000 SH   SOLE 3,000 0 0 0
MEAD JOHNSON COM 582839106 790 10,000 SH   SOLE 10,000 0 0 0
MEDIA GEN INC NEW COM COM 58441K100 15,325 831,534 SH   SOLE 831,534 0 0 0
MIC 2.875% 07/15/19 CORPORATE BONDS 55608BAA3 383 325,000 PRN   SOLE 325,000 0 0 0
MICROSOFT CORP COM 594918104 576 10,000 SH   SOLE 10,000 0 0 0
MONDELEZ INTERNATIONAL COM 609207105 571 13,000 SH   SOLE 13,000 0 0 0
MONSANTO CO NEW COM COM 61166W101 2,678 26,200 SH   SOLE 26,200 0 0 0
MONSTER WORLDWIDE INC COM COM 611742107 1,418 392,684 SH   SOLE 392,684 0 0 0
MORGANS HOTEL GROUP CO COM COM 61748W108 1,650 816,812 SH   SOLE 816,812 0 0 0
MYLAN N V ORD SHARES COM N59465109 564 14,787 SH   SOLE 14,787 0 0 0
NASDAQ STOCK MARKET INC COM COM 631103108 203 3,000 SH   SOLE 3,000 0 0 0
NATIONAL FUEL GAS CO N J COM COM 636180101 238 4,400 SH   SOLE 4,400 0 0 0
NATIONAL INTERSTATE CORP COM COM 63654U100 5,329 163,829 SH   SOLE 163,829 0 0 0
NETSUITE INC COM COM 64118Q107 10,546 95,272 SH   SOLE 95,272 0 0 0
NEWMONT MINING CORP HOLDING CO COM 651639106 393 10,000 SH   SOLE 10,000 0 0 0
OFFICE DEPOT INC COM 676220106 1,785 500,109 SH   SOLE 500,109 0 0 0
OPKO HEALTH INC COM COM 68375N103 106 10,000 SH   SOLE 10,000 0 0 0
PDCE 1 1/8 9/15/21 CONVERTIBLE BOND 69327RAD3 322 300,000 PRN   SOLE 300,000 0 0 0
PEPSICO INC COM 713448108 1,088 10,000 SH   SOLE 10,000 0 0 0
PIEDMONT NAT GAS INC COM COM 720186105 12,695 211,443 SH   SOLE 211,443 0 0 0
PNC FINANCIAL CORP COM 693475105 360 4,000 SH   SOLE 4,000 0 0 0
POST HOLDINGS INC COM 737446104 1,158 15,000 SH   SOLE 15,000 0 0 0
PRESS GANEY HLDGS INC COM COM 74113L102 10,271 254,222 SH   SOLE 254,222 0 0 0
PRIVATEBANCORP INC COM COM 742962103 18,673 406,641 SH   SOLE 406,641 0 0 0
PROSHARES TRUST PSHS ULSHT SP5 ETF - EQUITY 74347B300 1,639 100,000 SH   SOLE 100,000 0 0 0
RACKSPACE HOSTING INC COM 750086100 16,410 517,821 SH   SOLE 517,821 0 0 0
RAPTOR PHARMACEUTICAL CORPORAT COM 75382F106 7,455 831,050 SH   SOLE 831,050 0 0 0
RITE AID CORP COM COM 767754104 22,695 2,951,237 SH   SOLE 2,951,237 0 0 0
ROFIN SINAR TECHNOLOGIES INCCO COM 775043102 3,936 122,300 SH   SOLE 122,300 0 0 0
RYMAN HOSPITALITY PPTYS INC CO COM 78377T107 790 16,395 SH   SOLE 16,395 0 0 0
SCRIPPS E W CO OHIO CL A COM 811054402 160 10,052 SH   SOLE 10,052 0 0 0
SILICON GRAPHICS INTL CORP COM COM 82706L108 7,760 1,007,838 SH   SOLE 1,007,838 0 0 0
SNYDERS LANCE INC COM COM 833551104 655 19,500 SH   SOLE 19,500 0 0 0
SONY CORP-ADR (B:SNE US) COM 835699307 830 25,000 SH   SOLE 25,000 0 0 0
SPDR GOLD TRUST GOLD SHS COM 78463V107 251 2,000 SH   SOLE 2,000 0 0 0
SPDR S&P 500 ETF TRUST COM 78462F103 312 1,441 SH   SOLE 1,441 0 0 0
ST JUDE MEDICAL CENTER INC COM 790849103 26,426 331,313 SH   SOLE 331,313 0 0 0
SUNEDISON SEMICONDUCTOR LTD SH COM Y8213L102 3,138 275,480 SH   SOLE 275,480 0 0 0
SUPERIOR INDS INTL INC COM 868168105 233 8,000 SH   SOLE 8,000 0 0 0
SYNGENTA AG ADR SPONSORED COM 87160A100 22,299 254,560 SH   SOLE 254,560 0 0 0
TALEN ENERGY CORP COM 87422J105 4,977 359,382 SH   SOLE 359,382 0 0 0
TELEPHONE & DATA SYS COM 879433829 402 14,800 SH   SOLE 14,800 0 0 0
TESLA MOTORS 1.250% 03/1/21 CONVERTIBLE BOND 88160RAC5 428 500,000 PRN   SOLE 500,000 0 0 0
THERMO FISHER SCIENTIFIC INC COM 883556102 318 2,000 SH   SOLE 2,000 0 0 0
TOBIRA THERAPEUTICS INC COM COM 88883P101 2,749 69,175 SH   SOLE 69,175 0 0 0
TRONC INC COM COM 89703P107 445 26,350 SH   SOLE 26,350 0 0 0
TWENTY FIRST CENTY FOX B COM 90130A200 376 15,200 SH   SOLE 15,200 0 0 0
UNITED STATES CELLULAR CORP COM 911684108 323 8,900 SH   SOLE 8,900 0 0 0
VALSPAR CORP COM COM 920355104 19,423 183,115 SH   SOLE 183,115 0 0 0
VIACOM INC NEW CL A COM 92553P102 1,542 36,000 SH   SOLE 36,000 0 0 0
VIRGIN AMER INC COM VTG COM 92765X208 6,370 119,046 SH   SOLE 119,046 0 0 0
VITAE PHARMACEUTICALS INC COM COM 92847N103 4,121 196,992 SH   SOLE 196,992 0 0 0
WCI CMNTYS INC COM PAR $0.01 COM 92923C807 1,256 52,950 SH   SOLE 52,950 0 0 0
WEATHERFORD INTERNATIONAL PLC COM G48833100 169 30,000 SH   SOLE 30,000 0 0 0
WELLS FARGO CV PFD L 7.500% CONVERTIBLE PREF 949746804 327 250 SH   SOLE 250 0 0 0
WELLS FARGO & CO NEW COM 949746101 3,620 81,743 SH   SOLE 81,743 0 0 0
WESTAR ENERGY INC COM 95709T100 11,064 194,952 SH   SOLE 194,952 0 0 0
WHITEWAVE FOODS CO - A COM 966244105 26,246 482,189 SH   SOLE 482,189 0 0 0
XYLEM INC COM 98419M100 262 5,000 SH   SOLE 5,000 0 0 0
YAHOO INC. COM 984332106 15,798 366,544 SH   SOLE 366,544 0 0 0