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
ABBOTT LABS COM 002824100 257 4,500 SH   SOLE   4,500 0 0
ACOR 1 3/4 6/15/21 CONVERTIBLE BOND 00484MAA4 215 250,000 PRN   SOLE   250,000 0 0
ACTUA CORP COM COM 005094107 1,944 124,620 SH   SOLE   124,620 0 0
ADOBE SYSTEMS INC COM COM 00724F101 1,752 10,000 SH   SOLE   10,000 0 0
ADVANCED ACCELERATOR APPLIC SP COM 00790T100 16,737 205,059 SH   SOLE   205,059 0 0
AETNA INC (B:AET) COM COM 00817Y108 2,029 11,250 SH   SOLE   11,250 0 0
AKAMAI TECHNOLOGIES INC COM COM 00971T101 2,927 45,000 SH   SOLE   45,000 0 0
AKORN INC COM 009728106 20,296 629,719 SH   SOLE   629,719 0 0
ALAMOS GOLD INC NEW COM CL A COM 011532108 123 18,847 SH   SOLE   18,847 0 0
ALLERGAN PLC SHS COM G0177J108 278 1,700 SH   SOLE   1,700 0 0
ALLIANCE BERNSTEIN HLDGS LP UN COM 01881G106 200 8,000 SH   SOLE   8,000 0 0
ALTABA INC COM 021346101 34,401 492,494 SH   SOLE   492,494 0 0
AMD 2 1/8 9/1/26 CONVERTIBLE BOND 007903BD8 227 150,000 PRN   SOLE   150,000 0 0
AMERCIAN TOWER CORP 5.500 2/1 CONVERTIBLE PREF 03027X407 221 1,750 SH   SOLE   1,750 0 0
AMERICAN EXPRESS CO COM 025816109 278 2,800 SH   SOLE   2,800 0 0
AMPLIFY SNACK BRANDS COM COM 03211L102 10,680 889,222 SH   SOLE   889,222 0 0
ATLANTIC COAST FINL CORP COM COM 048426100 3,836 406,800 SH   SOLE   406,800 0 0
AVIRAGEN THERAPEUTICS INC COM 053761102 127 224,477 SH   SOLE   224,477 0 0
AVISTA CORP COM COM 05379B107 1,030 20,000 SH   SOLE   20,000 0 0
AXALTA COATING SYS LTD COM COM G0750C108 2,010 62,100 SH   SOLE   62,100 0 0
BANCROFT FUND LTD COM MUTUAL FUNDS 059695106 1,228 56,446 SH   SOLE   56,446 0 0
BANK OF AMERICA COM 060505104 3,756 127,229 SH   SOLE   127,229 0 0
BANK OF NEW YORK MELLON CORP COM 064058100 539 10,000 SH   SOLE   10,000 0 0
BARD C R INC COM COM 067383109 64,541 194,629 SH   SOLE   194,629 0 0
BARRACUDA NETWORKS INC COM 068323104 4,341 157,850 SH   SOLE   157,850 0 0
BAZAARVOICE INC COM COM 073271108 5,281 968,950 SH   SOLE   968,950 0 0
BEAR ST FINL INC COM COM 073844102 1,038 101,432 SH   SOLE   101,432 0 0
BMRN 1 1/2 10/15/20 CONVERTIBLE BOND 09061GAF8 208 175,000 PRN   SOLE   175,000 0 0
BROADSOFT INC COM COM 11133B409 13,275 241,800 SH   SOLE   241,800 0 0
BTO CN 3 1/4 10/1/18 CONVERTIBLE BOND 11777QAB6 531 500,000 PRN   SOLE   500,000 0 0
BUFFALO WILD WINGS INC COM 119848109 12,472 79,772 SH   SOLE   79,772 0 0
CALATLANTIC GROUP INC COM 128195104 16,161 286,593 SH   SOLE   286,593 0 0
CALGON CARBON CORP COM COM 129603106 8,130 381,684 SH   SOLE   381,684 0 0
CALPINE CORP COM NEW COM 131347304 12,211 807,103 SH   SOLE   807,103 0 0
CAVIUM INC COM COM 14964U108 10,018 119,498 SH   SOLE   119,498 0 0
CBS CORP CLASS A COM 124857103 552 9,242 SH   SOLE   9,242 0 0
CENTURYLINK, INC. COM 156700106 570 34,188 SH   SOLE   34,188 0 0
CHARTER COMMUNICATIONS INC COM 16119P108 437 1,302 SH   SOLE   1,302 0 0
CHEVRON CORP COM 166764100 1,077 8,600 SH   SOLE   8,600 0 0
CHIPOTLE MEXICAN GRILL INC CL COM 169656105 1,879 6,500 SH   SOLE   6,500 0 0
CLEAR CHANNEL OUTDOOR HLDGS CL COM 18451C109 78 17,000 SH   SOLE   17,000 0 0
CLF 1 1/2 1/15/25 CONVERTIBLE BOND 185899AA9 332 300,000 PRN   SOLE   300,000 0 0
CLOVIS ONCOLOGY INC COM COM 189464100 2,360 34,700 SH   SOLE   34,700 0 0
COMMUNITY HEALTH SYSTEMS-CVR WARRANT AND RIGH 203668116 3 471,530 SH   SOLE   471,530 0 0
CORCEPT THERAPEUTICS INC OC-CO COM 218352102 307 17,000 SH   SOLE   17,000 0 0
CURTISS WRIGHT CORP COM 231561101 609 5,000 SH   SOLE   5,000 0 0
DELL TECHNOLOGIES INC COM CL V COM 24703L103 7,154 88,022 SH   SOLE   88,022 0 0
DEVON ENERGY CORP NEW COM 25179M103 960 23,200 SH   SOLE   23,200 0 0
DISH NETWORK CORPORATION COM 25470M109 306 6,400 SH   SOLE   6,400 0 0
EATON CORP PLC SHS COM G29183103 624 7,900 SH   SOLE   7,900 0 0
ENTELLUS MED INC COM COM 29363K105 1,046 42,901 SH   SOLE   42,901 0 0
ENZYMOTEC LTD SHS COM M4059L101 2,270 191,550 SH   SOLE   191,550 0 0
EVOLENT HEALTH INC CL A COM 30050B101 135 11,000 SH   SOLE   11,000 0 0
EXACTECH INC COM COM 30064E109 5,155 104,256 SH   SOLE   104,256 0 0
FREEPORT MCMORAN COPPER&GOLD C COM 35671D857 2,188 115,400 SH   SOLE   115,400 0 0
GABELLI GLB SML & MD CP VAL CO MUTUAL FUNDS 36249W104 1,004 78,828 SH   SOLE   78,828 0 0
GABELLI GLOBAL UTIL & INCOMECO MUTUAL FUNDS 36242L105 2,178 102,258 SH   SOLE   102,258 0 0
GABELLI GO ANYWHERE TRUST MUTUAL FUNDS 36250J109 1,720 99,007 SH   SOLE   99,007 0 0
GABELLI GOLD NAT RES & INCOM MUTUAL FUNDS 36465A109 58 11,220 SH   SOLE   11,220 0 0
GABELLI MULTIMEDIA TRST INC MUTUAL FUNDS 36239Q109 923 100,331 SH   SOLE   100,331 0 0
GAMCO INVESTORS INC COM PRIVATE INVESTME 361438104 65,024 2,193,055 SH   SOLE   2,193,055 0 0
GAMCO NAT RESOURCE GOLD X MUTUAL FUNDS 36465E101 71 10,612 SH   SOLE   10,612 0 0
GDL FUND MUTUAL FUNDS 361570104 6,979 717,293 SH   SOLE   717,293 0 0
GENER8 MARITIME INC COM COM Y26889108 1,982 299,324 SH   SOLE   299,324 0 0
GENERAL CABLE CORP COM 369300108 6,864 231,885 SH   SOLE   231,885 0 0
GENERAL COMMUNICATIONS INC CL COM 369385109 7,384 189,232 SH   SOLE   189,232 0 0
GGP INC COM COM 36174X101 2,916 124,672 SH   SOLE   124,672 0 0
GRIFOLS SA SP ADR REP B NVT COM 398438408 1,588 69,275 SH   SOLE   69,275 0 0
GRUPO TELEVISA SA DE CV ADR (B COM 40049J206 252 13,500 SH   SOLE   13,500 0 0
GYRODYNE LLC COM COM 403829104 1,770 87,994 SH   SOLE   87,994 0 0
HC2 HLDGS INC COM COM 404139107 221 37,100 SH   SOLE   37,100 0 0
HERC HLDGS INC COM COM 42704L104 1,917 30,625 SH   SOLE   30,625 0 0
HEWLETT PACKARD ENTERPRISE CCO COM 42824C109 2,381 165,807 SH   SOLE   165,807 0 0
HSN INC COM COM 404303109 8,877 220,000 SH   SOLE   220,000 0 0
I AM CAP ACQ WARRANT 5/22/24 WARRANT AND RIGH 45074Q116 66 200,000 SH   SOLE   200,000 0 0
I AM CAP ACQUISITION CO COM COM 45074Q108 1,970 200,000 SH   SOLE   200,000 0 0
I AM CAP ACQUISITION RIGHT WARRANT AND RIGH 45074Q124 60 200,000 SH   SOLE   200,000 0 0
ICAHN ENTERPRISES LP DEPOSITRY COM 451100101 409 7,715 SH   SOLE   7,715 0 0
ICPT 3 1/4 7/1/23 CONVERTIBLE BOND 45845PAA6 161 200,000 PRN   SOLE   200,000 0 0
IGNYTA INC COM COM 451731103 14,350 537,454 SH   SOLE   537,454 0 0
INCYTE GENOMICS INC COM COM 45337C102 985 10,400 SH   SOLE   10,400 0 0
INDUSTREA ACQUISITION CORP CL COM 45579J104 6,036 620,982 SH   SOLE   620,982 0 0
INDUSTREA ACQUISITION CORP WT WARRANT AND RIGH 45579J112 114 600,482 SH   SOLE   600,482 0 0
INTEL CORP 3.25 8/1/39 144A CONVERTIBLE BOND 458140AF7 391 175,000 PRN   SOLE   175,000 0 0
INTERNAP CORP COM PAR COM 45885A409 157 10,000 SH   SOLE   10,000 0 0
IONS 1.000 11/15/21 CONVERTIBLE BOND 464337AJ3 530 500,000 PRN   SOLE   500,000 0 0
ISHARES TR NASDQ BIO INDX MUTUAL FUNDS 464287556 240 2,250 SH   SOLE   2,250 0 0
IXYS CORP DEL COM COM 46600W106 14,353 599,300 SH   SOLE   599,300 0 0
KINDRED HEALTHCARE INC COM COM 494580103 2,131 219,700 SH   SOLE   219,700 0 0
LATTICE SEMICONDUCTOR CORP COM COM 518415104 922 159,574 SH   SOLE   159,574 0 0
LENNAR B SHARES COM 526057302 7,971 154,236 SH   SOLE   154,236 0 0
LIBERTY BRAVES GROUP C COM 531229888 252 11,339 SH   SOLE   11,339 0 0
LIBERTY EXPEDIA HOLDINGS SER A COM 53046P109 275 6,200 SH   SOLE   6,200 0 0
LIBERTY GLOBAL PLC SHS CL A COM G5480U104 700 19,524 SH   SOLE   19,524 0 0
LIBERTY GLOBAL PLC SHS CL C COM G5480U120 1,610 47,567 SH   SOLE   47,567 0 0
LIBERTY SIRIUS GROUP C COM 531229607 24,327 613,400 SH   SOLE   613,400 0 0
LIBERTY VENTURES - SER A COM 53071M856 499 9,200 SH   SOLE   9,200 0 0
LORAL SPACE & COMMUNICATNS ICO COM 543881106 5,694 129,268 SH   SOLE   129,268 0 0
MATTEL INC COM 577081102 206 13,400 SH   SOLE   13,400 0 0
MBIA INC COM 55262C100 178 24,300 SH   SOLE   24,300 0 0
MGM RESORTS INTERNATIONAL COM 552953101 200 6,000 SH   SOLE   6,000 0 0
MIC 2.875 07/15/19 CONVERTIBLE BOND 55608BAA3 335 325,000 PRN   SOLE   325,000 0 0
MICROSOFT CORP COM 594918104 885 10,350 SH   SOLE   10,350 0 0
MODERN MEDIA ACQUISITION COM COM 60765P103 3,780 384,939 SH   SOLE   384,939 0 0
MONDELEZ INTERNATIONAL COM 609207105 659 15,400 SH   SOLE   15,400 0 0
MONEYGRAM INTERNATIONAL INC CO COM 60935Y208 1,479 112,227 SH   SOLE   112,227 0 0
MONSANTO CO NEW COM COM 61166W101 23,478 201,046 SH   SOLE   201,046 0 0
MUELLER INDS INC COM COM 624756102 230 6,500 SH   SOLE   6,500 0 0
NASDAQ STOCK MARKET INC COM COM 631103108 230 3,000 SH   SOLE   3,000 0 0
NATIONAL ENERGY SERVICES REUSH COM G6375R107 5,659 568,707 SH   SOLE   568,707 0 0
NATIONAL FUEL GAS CO N J COM COM 636180101 313 5,700 SH   SOLE   5,700 0 0
NEW YORK REIT INC COM CONVERTIBLE PREF 64976L109 1,418 360,833 SH   SOLE   360,833 0 0
NEWMONT MINING CORP HOLDING CO COM 651639106 338 9,000 SH   SOLE   9,000 0 0
NXP SEMICONDUCTORS N V COM COM N6596X109 49,697 424,437 SH   SOLE   424,437 0 0
NXSTAGE MEDICAL INC COM COM 67072V103 8,156 336,590 SH   SOLE   336,590 0 0
OPKO HEALTH INC COM COM 68375N103 49 10,000 SH   SOLE   10,000 0 0
ORBITAL ATK INC COM COM 68557N103 16,623 126,408 SH   SOLE   126,408 0 0
OSPREY ENERGY ACQ WARRANTS EXP WARRANT AND RIGH 688397116 190 270,800 SH   SOLE   270,800 0 0
OSPREY ENERGY ACQUISITION COCL COM 688397108 5,199 541,600 SH   SOLE   541,600 0 0
OSPREY ENERGY ACQUISITION COUN UNITS 688397207 255 25,600 SH   SOLE   25,600 0 0
PANDORA MEDIA INC COM COM 698354107 227 47,000 SH   SOLE   47,000 0 0
PENSARE ACQUISITION CORP COM COM 70957E105 958 99,153 SH   SOLE   99,153 0 0
PEPSICO INC COM 713448108 1,199 10,000 SH   SOLE   10,000 0 0
POST HOLDINGS INC COM 737446104 1,188 15,000 SH   SOLE   15,000 0 0
QUALCOMM INC COM COM 747525103 1,394 21,775 SH   SOLE   21,775 0 0
REGAL ENTERTAINMENT GROUP COM 758766109 9,784 425,200 SH   SOLE   425,200 0 0
RITE AID CORP COM COM 767754104 1,173 595,330 SH   SOLE   595,330 0 0
ROCKWELL COLLINS INC COM COM 774341101 7,872 58,046 SH   SOLE   58,046 0 0
RYLAND GROUP 1.625 05/15/18 CONVERTIBLE BOND 783764AQ6 225 125,000 PRN   SOLE   125,000 0 0
RYMAN HOSPITALITY PPTYS INC CO COM 78377T107 303 4,395 SH   SOLE   4,395 0 0
SCRIPPS E W CO OHIO CL A COM 811054402 242 15,500 SH   SOLE   15,500 0 0
SCRIPPS NETWORKS INTERAC COM 811065101 12,150 142,307 SH   SOLE   142,307 0 0
SIGMA DESIGNS INC COM COM 826565103 178 25,550 SH   SOLE   25,550 0 0
SILVER SPRING NETWORKS INC COM COM 82817Q103 2,858 175,994 SH   SOLE   175,994 0 0
SNYDERS LANCE INC COM COM 833551104 856 17,100 SH   SOLE   17,100 0 0
SOCIAL CAPITAL HEDOSOPHIE HO COM G8250R111 573 54,100 SH   SOLE   54,100 0 0
SONY CORP-ADR (B:SNE US) COM 835699307 877 19,500 SH   SOLE   19,500 0 0
SPARTON CORP COM COM 847235108 4,164 180,561 SH   SOLE   180,561 0 0
SPDR S&P 500 ETF TR COM 78462F903 490 100 SH Put SOLE   0 0 0
SPWR 0 3/4 6/1/18 CONVERTIBLE BOND 867652AG4 346 350,000 PRN   SOLE   350,000 0 0
SPWR 4 1/15/23 CONVERTIBLE BOND 867652AL3 172 200,000 PRN   SOLE   200,000 0 0
STRAIGHT PATH COMMUNICATNS ICL COM 862578101 11,174 61,469 SH   SOLE   61,469 0 0
SUCAMPO PHARMACEUTICALS INC CL COM 864909106 2,978 165,900 SH   SOLE   165,900 0 0
SUNSHINE BANCORP INC COM COM 86777J108 1,773 77,300 SH   SOLE   77,300 0 0
TELEPHONE & DATA SYS COM 879433829 445 16,000 SH   SOLE   16,000 0 0
TEXAS INSTRUMENTS INC COM 882508104 282 2,700 SH   SOLE   2,700 0 0
TEXTRON INC COM 883203101 306 5,400 SH   SOLE   5,400 0 0
TIME INC NEW COM COM 887228104 8,988 487,153 SH   SOLE   487,153 0 0
TIME WARNER INC COM COM 887317303 44,341 484,756 SH   SOLE   484,756 0 0
TRIBUNE MEDIA CO - A COM 896047503 10,855 255,595 SH   SOLE   255,595 0 0
TWENTY FIRST CENTY FOX B COM 90130A200 4,588 134,471 SH   SOLE   134,471 0 0
TWIN DISC INC COM COM 901476101 259 9,750 SH   SOLE   9,750 0 0
TWO 6 1/4 1/15/22 CONVERTIBLE BOND 90187BAA9 534 500,000 PRN   SOLE   500,000 0 0
UNITED STATES CELLULAR CORP COM 911684108 384 10,200 SH   SOLE   10,200 0 0
VANECK VECTORS GOLD MINERS ETF ETF - EQUITY 92189F106 400 17,200 SH   SOLE   17,200 0 0
VEON LTD ADR COM 91822M106 69 18,000 SH   SOLE   18,000 0 0
VIACOM INC NEW CL A COM 92553P102 363 10,400 SH   SOLE   10,400 0 0
VIDEOCON D2H LTD ADR COM 92657J101 255 26,790 SH   SOLE   26,790 0 0
WEATHERFORD INTERNATIONAL PLC COM G48833100 210 50,300 SH   SOLE   50,300 0 0
WELLS FARGO CV PFD L 7.500 CONVERTIBLE PREF 949746804 327 250 SH   SOLE   250 0 0
WELLS FARGO & CO NEW COM 949746101 4,968 81,893 SH   SOLE   81,893 0 0
WESTAR ENERGY INC COM 95709T100 11,422 216,332 SH   SOLE   216,332 0 0
WGL HLDGS INC COM COM 92924F106 1,605 18,700 SH   SOLE   18,700 0 0
XCERRA CORP COM COM 98400J108 3,385 345,735 SH   SOLE   345,735 0 0
XYLEM INC COM 98419M100 232 3,400 SH   SOLE   3,400 0 0
ZIMMER BIOMET HLDG COM 98956P102 205 1,700 SH   SOLE   1,700 0 0