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 210 3,500 SH   SOLE   3,500 0 0
ACOR 1 3/4 6/15/21 CONVERTIBLE BOND 00484MAA4 231 250,000 PRN   SOLE   250,000 0 0
ACTUA CORP COM COM 005094107 711 618,255 SH   SOLE   618,255 0 0
ADOBE SYSTEMS INC COM COM 00724F101 2,161 10,000 SH   SOLE   10,000 0 0
AETNA INC (B:AET) COM COM 00817Y108 25,485 150,800 SH   SOLE   150,800 0 0
AKAMAI TECHNOLOGIES INC COM COM 00971T101 3,194 45,000 SH   SOLE   45,000 0 0
AKORN INC COM 009728106 8,571 458,121 SH   SOLE   458,121 0 0
ALAMOS GOLD INC NEW COM CL A COM 011532108 98 18,847 SH   SOLE   18,847 0 0
ALLERGAN PLC SHS COM G0177J108 337 2,000 SH   SOLE   2,000 0 0
ALTABA INC COM 021346101 35,941 485,428 SH   SOLE   485,428 0 0
AMD 2 1/8 9/1/26 CONVERTIBLE BOND 007903BD8 219 150,000 PRN   SOLE   150,000 0 0
AMERICAN EXPRESS CO COM 025816109 261 2,800 SH   SOLE   2,800 0 0
AMTRUST FINL SVCS INC COM COM 032359309 2,154 175,000 SH   SOLE   175,000 0 0
ATLANTIC COAST FINL CORP COM COM 048426100 4,722 458,411 SH   SOLE   458,411 0 0
AVISTA CORP COM COM 05379B107 1,025 20,000 SH   SOLE   20,000 0 0
AXALTA COATING SYS LTD COM COM G0750C108 1,186 39,300 SH   SOLE   39,300 0 0
BANCROFT FUND LTD COM MUTUAL FUNDS 059695106 1,185 56,446 SH   SOLE   56,446 0 0
BANK OF AMERICA COM 060505104 4,415 147,229 SH   SOLE   147,229 0 0
BANK OF AMERICA CV PFD L 7.250 CONVERTIBLE PREF 060505682 223 175 SH   SOLE   175 0 0
BANK OF NEW YORK MELLON CORP COM 064058100 515 10,000 SH   SOLE   10,000 0 0
BEAR ST FINL INC COM COM 073844102 1,200 117,113 SH   SOLE   117,113 0 0
BLACKHAWK NETWORK HOLDINGS I COM 09238E104 28,487 637,302 SH   SOLE   637,302 0 0
BLUE BUFFALO PET PRODUCTS IN COM 09531U102 28,908 726,154 SH   SOLE   726,154 0 0
BTO CN 3 1/4 10/1/18 CONVERTIBLE BOND 11777QAB6 506 500,000 PRN   SOLE   500,000 0 0
CAA 1 5/8 5/15/18 CONVERTIBLE BOND 783764AQ6 213 125,000 PRN   SOLE   125,000 0 0
CALLIDUS SOFTWARE INC COM COM 13123E500 19,391 539,401 SH   SOLE   539,401 0 0
CAVIUM INC COM COM 14964U108 22,470 283,073 SH   SOLE   283,073 0 0
CBS CORP CLASS A COM 124857103 475 9,242 SH   SOLE   9,242 0 0
CHARTER COMMUNICATIONS INC COM 16119P108 405 1,302 SH   SOLE   1,302 0 0
CHEVRON CORP COM 166764100 981 8,600 SH   SOLE   8,600 0 0
CHIPOTLE MEXICAN GRILL INC CL COM 169656105 2,100 6,500 SH   SOLE   6,500 0 0
CLEAR CHANNEL OUTDOOR HLDGS CL COM 18451C109 96 19,500 SH   SOLE   19,500 0 0
CLF 1 1/2 1/15/25 CONVERTIBLE BOND 185899AA9 297 275,000 PRN   SOLE   275,000 0 0
CLOVIS ONCOLOGY INC COM COM 189464100 2,117 40,100 SH   SOLE   40,100 0 0
COMMERCEHUB INC SER C COM 20084V306 3,063 136,180 SH   SOLE   136,180 0 0
COMMERCEHUB INC SERIES A COM 20084V108 1,386 61,594 SH   SOLE   61,594 0 0
COMMUNITY HEALTH SYSTEMS-CVR WARRANT AND RIGH 203668116 5 471,530 SH   SOLE   471,530 0 0
CORCEPT THERAPEUTICS INC OC-CO COM 218352102 240 14,600 SH   SOLE   14,600 0 0
CSRA INC COM COM 12650T104 23,658 573,800 SH   SOLE   573,800 0 0
CURTISS WRIGHT CORP COM 231561101 675 5,000 SH   SOLE   5,000 0 0
DELL TECHNOLOGIES INC COM CL V COM 24703L103 5,420 74,033 SH   SOLE   74,033 0 0
DEVON ENERGY CORP NEW COM 25179M103 738 23,200 SH   SOLE   23,200 0 0
DISCOVERY INC-C COM 25470F302 3,384 173,349 SH   SOLE   173,349 0 0
DISH NETWORK CORPORATION COM 25470M109 349 9,200 SH   SOLE   9,200 0 0
DR PEPPER SNAPPLE GROUP INC CO COM 26138E109 3,836 32,400 SH   SOLE   32,400 0 0
DST SYS INC DEL COM COM 233326107 24,572 293,745 SH   SOLE   293,745 0 0
DYNEGY INC COM NEW COM 26817R108 4,879 360,891 SH   SOLE   360,891 0 0
EATON CORP PLC SHS COM G29183103 631 7,900 SH   SOLE   7,900 0 0
EVOLENT HEALTH INC CL A COM 30050B101 157 11,000 SH   SOLE   11,000 0 0
EXAS 1.000 01/15/25 CONVERTIBLE BOND 30063PAA3 335 375,000 PRN   SOLE   375,000 0 0
FREEPORT MCMORAN COPPER&GOLD C COM 35671D857 2,028 115,400 SH   SOLE   115,400 0 0
GABELLI GLB SML & MD CP VAL CO MUTUAL FUNDS 36249W104 943 78,828 SH   SOLE   78,828 0 0
GABELLI GLOBAL UTIL & INCOMECO MUTUAL FUNDS 36242L105 1,931 103,838 SH   SOLE   103,838 0 0
GABELLI GO ANYWHERE TRUST MUTUAL FUNDS 36250J109 1,685 100,153 SH   SOLE   100,153 0 0
GABELLI GOLD NAT RES & INCOM MUTUAL FUNDS 36465A109 56 11,547 SH   SOLE   11,547 0 0
GABELLI MULTIMEDIA TRST INC MUTUAL FUNDS 36239Q109 952 102,730 SH   SOLE   102,730 0 0
GAMCO INVESTORS INC COM PRIVATE INVESTME 361438104 37,897 1,526,250 SH   SOLE   1,526,250 0 0
GAMCO NAT RESOURCE GOLD X MUTUAL FUNDS 36465E101 69 10,854 SH   SOLE   10,854 0 0
GCI LIBERTY INC COM CLASS A COM 36164V305 6,380 120,699 SH   SOLE   120,699 0 0
GDL FUND MUTUAL FUNDS 361570104 6,756 724,877 SH   SOLE   724,877 0 0
GENER8 MARITIME INC COM COM Y26889108 3,325 588,565 SH   SOLE   588,565 0 0
GENERAL CABLE CORP COM 369300108 11,268 380,660 SH   SOLE   380,660 0 0
GENUINE PARTS CO COM 372460105 449 5,000 SH   SOLE   5,000 0 0
GGP INC COM COM 36174X101 2,729 133,372 SH   SOLE   133,372 0 0
GORDON POINTE ACQUISTION CO COM 382788206 3,862 373,900 SH   SOLE   373,900 0 0
GRUPO TELEVISA SA DE CV ADR (B COM 40049J206 527 33,000 SH   SOLE   33,000 0 0
GYRODYNE LLC COM COM 403829104 1,804 87,994 SH   SOLE   87,994 0 0
HARDINGE INC COM COM 412324303 346 18,900 SH   SOLE   18,900 0 0
HC2 HLDGS INC COM COM 404139107 195 37,100 SH   SOLE   37,100 0 0
HERC HLDGS INC COM COM 42704L104 1,989 30,625 SH   SOLE   30,625 0 0
HRG GROUP INC COM COM 40434J100 6,022 365,216 SH   SOLE   365,216 0 0
I AM CAP ACQ WARRANT 5/22/24 WARRANT AND RIGH 45074Q116 80 200,000 SH   SOLE   200,000 0 0
I AM CAP ACQUISITION CO COM COM 45074Q108 1,990 200,000 SH   SOLE   200,000 0 0
I AM CAP ACQUISITION RIGHT WARRANT AND RIGH 45074Q124 64 200,000 SH   SOLE   200,000 0 0
ICAHN ENTERPRISES LP DEPOSITRY COM 451100101 440 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
INCYTE GENOMICS INC COM COM 45337C102 1,408 16,900 SH   SOLE   16,900 0 0
INDUSTREA ACQUISITION CORP CL COM 45579J104 6,092 620,982 SH   SOLE   620,982 0 0
INDUSTREA ACQUISITION CORP WT WARRANT AND RIGH 45579J112 330 600,482 SH   SOLE   600,482 0 0
INTEL CORP 3.25 8/1/39 CONVERTIBLE BOND 458140AF7 433 175,000 PRN   SOLE   175,000 0 0
INTERNAP CORP COM PAR COM 45885A409 110 10,000 SH   SOLE   10,000 0 0
IONS 1.000 11/15/21 CONVERTIBLE BOND 464337AJ3 495 500,000 PRN   SOLE   500,000 0 0
KAPSTONE PAPER & PACKAGING CCO COM 48562P103 10,109 294,647 SH   SOLE   294,647 0 0
KINDRED HEALTHCARE INC COM COM 494580103 3,404 372,031 SH   SOLE   372,031 0 0
LATTICE SEMICONDUCTOR CORP COM COM 518415104 950 170,574 SH   SOLE   170,574 0 0
LENNAR B SHARES COM 526057302 8,740 183,263 SH   SOLE   183,263 0 0
LIBERTY BRAVES GROUP C COM 531229888 259 11,339 SH   SOLE   11,339 0 0
LIBERTY EXPEDIA HOLDINGS SER A COM 53046P109 244 6,200 SH   SOLE   6,200 0 0
LIBERTY GLOBAL PLC SHS CL A COM G5480U104 611 19,524 SH   SOLE   19,524 0 0
LIBERTY GLOBAL PLC SHS CL C COM G5480U120 1,447 47,567 SH   SOLE   47,567 0 0
LIBERTY SIRIUS GROUP C COM 531229607 25,057 613,400 SH   SOLE   613,400 0 0
LORAL SPACE & COMMUNICATNS ICO COM 543881106 5,526 132,668 SH   SOLE   132,668 0 0
MGM RESORTS INTERNATIONAL COM 552953101 210 6,000 SH   SOLE   6,000 0 0
MIC 2.875 07/15/19 CONVERTIBLE BOND 55608BAA3 322 325,000 PRN   SOLE   325,000 0 0
MICROSEMI CORP COM COM 595137100 15,260 235,792 SH   SOLE   235,792 0 0
MICROSOFT CORP COM 594918104 945 10,350 SH   SOLE   10,350 0 0
MODERN MEDIA ACQUISITION COM COM 60765P103 3,830 384,939 SH   SOLE   384,939 0 0
MONDELEZ INTERNATIONAL COM 609207105 643 15,400 SH   SOLE   15,400 0 0
MONEYGRAM INTERNATIONAL INC CO COM 60935Y208 856 99,327 SH   SOLE   99,327 0 0
MONSANTO CO NEW COM COM 61166W101 33,083 283,509 SH   SOLE   283,509 0 0
MULESOFT INC A COM 625207105 8,085 183,827 SH   SOLE   183,827 0 0
NASDAQ STOCK MARKET INC COM COM 631103108 259 3,000 SH   SOLE   3,000 0 0
NATIONAL ENERGY SERVICES REUSH COM G6375R107 4,554 458,607 SH   SOLE   458,607 0 0
NATIONAL FUEL GAS CO N J COM COM 636180101 314 6,100 SH   SOLE   6,100 0 0
NEBULA ACQUISITION CORP UNIT E UNITS 629076209 2,091 206,600 SH   SOLE   206,600 0 0
NEW YORK REIT INC COM 64976L208 1,535 71,366 SH   SOLE   71,366 0 0
NEWMONT MINING CORP HOLDING CO COM 651639106 352 9,000 SH   SOLE   9,000 0 0
NXP SEMICONDUCTORS N V COM COM N6596X109 57,644 492,687 SH   SOLE   492,687 0 0
NXP SEMICONDUCTORS N V COM N6596X909 600 100 SH Call SOLE   0 0 0
NXSTAGE MEDICAL INC COM COM 67072V103 8,697 349,830 SH   SOLE   349,830 0 0
OPKO HEALTH INC COM COM 68375N103 32 10,000 SH   SOLE   10,000 0 0
ORBITAL ATK INC COM COM 68557N103 22,141 166,966 SH   SOLE   166,966 0 0
ORBOTECH LTD ORD COM M75253100 10,484 168,600 SH   SOLE   168,600 0 0
OSPREY ENERGY ACQ WARRANTS EXP WARRANT AND RIGH 688397116 216 283,600 SH   SOLE   283,600 0 0
OSPREY ENERGY ACQUISITION COCL COM 688397108 5,456 567,200 SH   SOLE   567,200 0 0
PANDORA MEDIA INC COM COM 698354107 236 47,000 SH   SOLE   47,000 0 0
PENSARE ACQUISITION CORP COM COM 70957E105 1,764 181,453 SH   SOLE   181,453 0 0
PEPSICO INC COM 713448108 1,092 10,000 SH   SOLE   10,000 0 0
PHH CORP COM NEW COM 693320202 2,049 195,858 SH   SOLE   195,858 0 0
PLY GEM HLDGS INC COM COM 72941W100 2,007 92,913 SH   SOLE   92,913 0 0
POST HOLDINGS INC COM 737446104 1,136 15,000 SH   SOLE   15,000 0 0
QUALCOMM INC COM COM 747525103 2,021 36,475 SH   SOLE   36,475 0 0
RITE AID CORP COM COM 767754104 999 594,614 SH   SOLE   594,614 0 0
ROCKWELL COLLINS INC COM COM 774341101 18,139 134,512 SH   SOLE   134,512 0 0
RSP PERMIAN INC COM COM 74978Q105 5,036 107,422 SH   SOLE   107,422 0 0
RYMAN HOSPITALITY PPTYS INC CO COM 78377T107 302 3,895 SH   SOLE   3,895 0 0
SCHULMAN A INC COM COM 808194104 13,199 306,957 SH   SOLE   306,957 0 0
SCRIPPS E W CO OHIO CL A COM 811054402 186 15,500 SH   SOLE   15,500 0 0
SIGMA DESIGNS INC COM COM 826565103 1,364 220,069 SH   SOLE   220,069 0 0
SOCIAL CAPITAL HEDOSOPHIE HO COM G8250R111 572 54,100 SH   SOLE   54,100 0 0
SONY CORP-ADR (B:SNE US) COM 835699307 943 19,500 SH   SOLE   19,500 0 0
SPARTON CORP COM COM 847235108 3,274 188,061 SH   SOLE   188,061 0 0
SPWR 0 3/4 6/1/18 CONVERTIBLE BOND 867652AG4 344 350,000 PRN   SOLE   350,000 0 0
SPWR 4 1/15/23 CONVERTIBLE BOND 867652AL3 160 200,000 PRN   SOLE   200,000 0 0
TELEPHONE & DATA SYS COM 879433829 448 16,000 SH   SOLE   16,000 0 0
TEXAS INSTRUMENTS INC COM 882508104 301 2,900 SH   SOLE   2,900 0 0
TEXTRON INC COM 883203101 318 5,400 SH   SOLE   5,400 0 0
THERMO FISHER SCIENTIFIC INC COM 883556102 206 1,000 SH   SOLE   1,000 0 0
TIGENIX SPONSORED ADS COM 88675R109 214 4,965 SH   SOLE   4,965 0 0
TIME WARNER INC COM COM 887317303 45,621 482,356 SH   SOLE   482,356 0 0
TRIBUNE MEDIA CO - A COM 896047503 17,896 441,765 SH   SOLE   441,765 0 0
TWENTY FIRST CENTY FOX B COM 90130A200 1,851 50,900 SH   SOLE   50,900 0 0
TWIN DISC INC COM COM 901476101 212 9,750 SH   SOLE   9,750 0 0
TWO 6 1/4 1/15/22 CONVERTIBLE BOND 90187BAA9 518 500,000 PRN   SOLE   500,000 0 0
U S G CORP COM NEW COM 903293405 259 6,400 SH   SOLE   6,400 0 0
U S GEOTHERMAL INC COM NEW COM 90338S201 1,567 292,410 SH   SOLE   292,410 0 0
UNITED STATES CELLULAR CORP COM 911684108 450 11,200 SH   SOLE   11,200 0 0
UNITEDHEALTH GROUP INC COM COM 91324P102 214 1,000 SH   SOLE   1,000 0 0
VALIDUS HOLDINGS LTD COM SHS COM G9319H102 13,853 205,388 SH   SOLE   205,388 0 0
VANECK VECTORS GOLD MINERS ETF ETF - EQUITY 92189F106 475 21,600 SH   SOLE   21,600 0 0
VAXART INC COM 92243A200 100 18,843 SH   SOLE   18,843 0 0
VEON LTD ADR COM 91822M106 48 18,000 SH   SOLE   18,000 0 0
VIACOM INC NEW CL A COM 92553P102 444 11,200 SH   SOLE   11,200 0 0
VIDEOCON D2H LTD ADR COM 92657J101 981 119,585 SH   SOLE   119,585 0 0
WEATHERFORD INTERNATIONAL PLC COM G48833100 116 50,550 SH   SOLE   50,550 0 0
WELLS FARGO CV PFD L 7.500 CONVERTIBLE PREF 949746804 322 250 SH   SOLE   250 0 0
WELLS FARGO & CO NEW COM 949746101 4,240 80,893 SH   SOLE   80,893 0 0
WESTAR ENERGY INC COM 95709T100 8,604 163,611 SH   SOLE   163,611 0 0
WGL HLDGS INC COM COM 92924F106 1,564 18,700 SH   SOLE   18,700 0 0
XCERRA CORP COM COM 98400J108 1,338 114,830 SH   SOLE   114,830 0 0
XEROX CORP COM 984121608 2,847 98,925 SH   SOLE   98,925 0 0
XL GROUP LTD COM COM G98294104 18,034 326,350 SH   SOLE   326,350 0 0