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
A T & T INC (NEW) COM 00206R102 15,642 487,131 SH   SOLE   487,131 0 0
ABAXIS INC COM COM 002567105 1,217 14,659 SH   SOLE   14,659 0 0
ACOR 1 3/4 6/15/21 CONVERTIBLE BOND 00484MAA4 241 250,000 PRN   SOLE   250,000 0 0
ADOBE SYSTEMS INC COM COM 00724F101 2,438 10,000 SH   SOLE   10,000 0 0
AETNA INC (B:AET) COM COM 00817Y108 33,948 185,000 SH   SOLE   185,000 0 0
AKAMAI TECHNOLOGIES INC COM COM 00971T101 3,295 45,000 SH   SOLE   45,000 0 0
AKORN INC COM 009728106 7,934 478,248 SH   SOLE   478,248 0 0
ALAMOS GOLD INC NEW COM CL A COM 011532108 107 18,847 SH   SOLE   18,847 0 0
ALLERGAN PLC SHS COM G0177J108 340 2,040 SH   SOLE   2,040 0 0
ALLIANCE BERNSTEIN HLDGS LP UN COM 01881G106 200 7,000 SH   SOLE   7,000 0 0
ALTABA INC COM 021346101 37,332 509,928 SH   SOLE   509,928 0 0
AMD 2 1/8 9/1/26 CONVERTIBLE BOND 007903BD8 298 150,000 PRN   SOLE   150,000 0 0
ANDEAVOR COM 03349M105 6,061 46,200 SH   SOLE   46,200 0 0
ATHENAHEALTH INC COM COM 04685W103 2,880 18,099 SH   SOLE   18,099 0 0
AV HOMES INC COM COM 00234P102 6,464 302,071 SH   SOLE   302,071 0 0
AVISTA CORP COM COM 05379B107 1,053 20,000 SH   SOLE   20,000 0 0
AXALTA COATING SYS LTD COM COM G0750C108 967 31,900 SH   SOLE   31,900 0 0
BANCROFT FUND LTD COM MUTUAL FUNDS 059695106 1,225 56,000 SH   SOLE   56,000 0 0
BANK OF AMERICA COM 060505104 3,305 117,229 SH   SOLE   117,229 0 0
BANK OF AMERICA CV PFD L 7.250 CONVERTIBLE PREF 060505682 219 175 SH   SOLE   175 0 0
BANK OF NEW YORK MELLON CORP COM 064058100 593 11,000 SH   SOLE   11,000 0 0
BMRN 1 1/2 10/15/20 CONVERTIBLE BOND 09061GAF8 208 175,000 PRN   SOLE   175,000 0 0
BTO CN 3 1/4 10/1/18 CONVERTIBLE BOND 11777QAB6 502 500,000 PRN   SOLE   500,000 0 0
CANADIAN SOLAR INC COM COM 136635109 1,594 130,205 SH   SOLE   130,205 0 0
CAVIUM INC COM COM 14964U108 21,303 246,273 SH   SOLE   246,273 0 0
CBS CORP CLASS A COM 124857103 590 10,450 SH   SOLE   10,450 0 0
CHARTER COMMUNICATIONS INC COM 16119P108 382 1,302 SH   SOLE   1,302 0 0
CHENIERE ENERGY PTNRS LP HLDCO COM 16411W108 3,161 100,500 SH   SOLE   100,500 0 0
CHEVRON CORP COM 166764100 1,087 8,600 SH   SOLE   8,600 0 0
CHIPOTLE MEXICAN GRILL INC CL COM 169656105 2,804 6,500 SH   SOLE   6,500 0 0
CITIGROUP INC COM 172967424 234 3,500 SH   SOLE   3,500 0 0
CLEAR CHANNEL OUTDOOR HLDGS CL COM 18451C109 108 25,000 SH   SOLE   25,000 0 0
CLF 1 1/2 1/15/25 CONVERTIBLE BOND 185899AA9 336 275,000 PRN   SOLE   275,000 0 0
COBIZ FINANCIAL INC COM COM 190897108 2,855 132,908 SH   SOLE   132,908 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 230 14,600 SH   SOLE   14,600 0 0
COTIVITI HLDGS INC COM COM 22164K101 1,403 31,800 SH   SOLE   31,800 0 0
CTS CORP COM 126501105 220 6,100 SH   SOLE   6,100 0 0
CURTISS WRIGHT CORP COM 231561101 595 5,000 SH   SOLE   5,000 0 0
DCT INDUSTRIAL TRUST INC COM N REAL ESTATE INVE 233153204 7,250 108,651 SH   SOLE   108,651 0 0
DELL TECHNOLOGIES INC COM CL V COM 24703L103 5,496 64,983 SH   SOLE   64,983 0 0
DEVON ENERGY CORP NEW COM 25179M103 1,020 23,200 SH   SOLE   23,200 0 0
DISCOVERY INC-C COM 25470F302 1,602 62,821 SH   SOLE   62,821 0 0
DISH NETWORK CORPORATION COM 25470M109 292 8,700 SH   SOLE   8,700 0 0
DR PEPPER SNAPPLE GROUP INC CO COM 26138E109 610 5,000 SH   SOLE   5,000 0 0
EATON CORP PLC SHS COM G29183103 590 7,900 SH   SOLE   7,900 0 0
EDUCATION RLTY TR INC COM NEW COM 28140H203 2,947 71,000 SH   SOLE   71,000 0 0
ENPRO INDS INC COM COM 29355X107 315 4,500 SH   SOLE   4,500 0 0
ENVISION HEALTHCARE CORP COM 29414D100 10,508 238,759 SH   SOLE   238,759 0 0
EXAS 1.000 01/15/25 CONVERTIBLE BOND 30063PAA3 395 375,000 PRN   SOLE   375,000 0 0
FINANCIAL ENGINES INC COM COM 317485100 8,622 192,016 SH   SOLE   192,016 0 0
FIRST CONN BANCORP INC MD COM COM 319850103 4,359 142,440 SH   SOLE   142,440 0 0
FOUNDATION MEDICINE INC COM COM 350465100 13,816 101,070 SH   SOLE   101,070 0 0
FREEPORT MCMORAN COPPER&GOLD C COM 35671D857 2,026 117,400 SH   SOLE   117,400 0 0
GABELLI GLB SML & MD CP VAL CO MUTUAL FUNDS 36249W104 955 78,828 SH   SOLE   78,828 0 0
GABELLI GLOBAL UTIL & INCOMECO MUTUAL FUNDS 36242L105 1,966 105,519 SH   SOLE   105,519 0 0
GABELLI GO ANYWHERE TRUST MUTUAL FUNDS 36250J109 2,072 101,138 SH   SOLE   101,138 0 0
GABELLI GOLD NAT RES & INCOM MUTUAL FUNDS 36465A109 61 11,889 SH   SOLE   11,889 0 0
GABELLI MULTIMEDIA TRST INC MUTUAL FUNDS 36239Q109 993 105,154 SH   SOLE   105,154 0 0
GAMCO INVESTORS INC COM PRIVATE INVESTME 361438104 40,842 1,526,250 SH   SOLE   1,526,250 0 0
GAMCO NAT RESOURCE GOLD X MUTUAL FUNDS 36465E101 71 11,109 SH   SOLE   11,109 0 0
GCI LIBERTY INC COM CLASS A COM 36164V305 5,996 132,999 SH   SOLE   132,999 0 0
GDL FUND MUTUAL FUNDS 361570104 6,726 732,663 SH   SOLE   732,663 0 0
GENERAL ELECTRIC CO COM 369604903 216 100 SH Call SOLE   0 0 0
GENWORTH FINL INC COM CL A COM 37247D106 1,057 234,936 SH   SOLE   234,936 0 0
GGP INC COM COM 36174X101 2,827 138,372 SH   SOLE   138,372 0 0
GORDON POINTE ACQUISTION CO COM 382788206 3,844 373,900 SH   SOLE   373,900 0 0
GRAMERCY PPTY TR COM NEW COM 385002308 16,017 586,272 SH   SOLE   586,272 0 0
GRIFOLS SA SP ADR REP B NVT COM 398438408 6,482 301,480 SH   SOLE   301,480 0 0
GRUPO TELEVISA SA DE CV ADR (B COM 40049J206 531 28,000 SH   SOLE   28,000 0 0
GYRODYNE LLC COM COM 403829104 1,821 87,994 SH   SOLE   87,994 0 0
HC2 HLDGS INC COM COM 404139107 217 37,100 SH   SOLE   37,100 0 0
HERC HLDGS INC COM COM 42704L104 1,725 30,625 SH   SOLE   30,625 0 0
HLX 4 1/8 9/15/23 CONVERTIBLE BOND 42330PAJ6 237 200,000 PRN   SOLE   200,000 0 0
HRG GROUP INC COM COM 40434J100 9,577 731,605 SH   SOLE   731,605 0 0
I AM CAP ACQ WARRANT 5/22/24 WARRANT AND RIGH 45074Q116 84 200,000 SH   SOLE   200,000 0 0
I AM CAP ACQUISITION CO COM COM 45074Q108 2,162 200,000 SH   SOLE   200,000 0 0
I AM CAP ACQUISITION RIGHT WARRANT AND RIGH 45074Q124 76 200,000 SH   SOLE   200,000 0 0
ICAHN ENTERPRISES LP DEPOSITRY COM 451100101 533 7,500 SH   SOLE   7,500 0 0
ICPT 3 1/4 7/1/23 CONVERTIBLE BOND 45845PAA6 176 200,000 PRN   SOLE   200,000 0 0
INDUSTREA ACQUISITION CORP CL COM 45579J104 6,123 620,982 SH   SOLE   620,982 0 0
INDUSTREA ACQUISITION CORP WT WARRANT AND RIGH 45579J112 300 500,482 SH   SOLE   500,482 0 0
INTEL CORP 3.25 8/1/39 CONVERTIBLE BOND 458140AF7 421 175,000 PRN   SOLE   175,000 0 0
INTERNAP CORP COM PAR COM 45885A409 104 10,000 SH   SOLE   10,000 0 0
KAPSTONE PAPER & PACKAGING CCO COM 48562P103 14,130 409,555 SH   SOLE   409,555 0 0
KINDRED HEALTHCARE INC COM COM 494580103 4,212 468,045 SH   SOLE   468,045 0 0
KLX INC COM COM 482539103 6,206 86,314 SH   SOLE   86,314 0 0
LASALLE HOTEL PPTYS COM SH BEN COM 517942108 6,777 197,995 SH   SOLE   197,995 0 0
LATTICE SEMICONDUCTOR CORP COM COM 518415104 857 130,665 SH   SOLE   130,665 0 0
LENNAR B SHARES COM 526057302 7,834 183,513 SH   SOLE   183,513 0 0
LF CAP ACQUISITION CORP UNIT E UNITS 50200K207 3,414 339,000 SH   SOLE   339,000 0 0
LIBERTY BRAVES GROUP C COM 531229888 293 11,339 SH   SOLE   11,339 0 0
LIBERTY EXPEDIA HOLDINGS SER A COM 53046P109 272 6,200 SH   SOLE   6,200 0 0
LIBERTY GLOBAL PLC SHS CL A COM G5480U104 561 20,354 SH   SOLE   20,354 0 0
LIBERTY GLOBAL PLC SHS CL C COM G5480U120 1,320 49,599 SH   SOLE   49,599 0 0
LIBERTY SIRIUS GROUP C COM 531229607 27,597 608,400 SH   SOLE   608,400 0 0
LORAL SPACE & COMMUNICATNS ICO COM 543881106 5,507 146,468 SH   SOLE   146,468 0 0
MATTERSIGHT CORP COM COM 577097108 370 138,200 SH   SOLE   138,200 0 0
MGM RESORTS INTERNATIONAL COM 552953101 261 9,000 SH   SOLE   9,000 0 0
MICROSOFT CORP COM 594918104 1,021 10,350 SH   SOLE   10,350 0 0
MITEL NETWORKS CORP COM COM 60671Q104 13,384 1,220,057 SH   SOLE   1,220,057 0 0
MODERN MEDIA ACQUISITION COM COM 60765P103 3,842 384,939 SH   SOLE   384,939 0 0
MONDELEZ INTERNATIONAL COM 609207105 631 15,400 SH   SOLE   15,400 0 0
MONEYGRAM INTERNATIONAL INC CO COM 60935Y208 1,855 277,325 SH   SOLE   277,325 0 0
NASDAQ STOCK MARKET INC COM COM 631103108 274 3,000 SH   SOLE   3,000 0 0
NATIONAL FUEL GAS CO N J COM COM 636180101 376 7,100 SH   SOLE   7,100 0 0
NEBULA ACQUISITION CORP UNIT E UNITS 629076209 2,561 254,300 SH   SOLE   254,300 0 0
NEWMONT MINING CORP HOLDING CO COM 651639106 339 9,000 SH   SOLE   9,000 0 0
NIKE INC CL B COM 654106103 381 4,780 SH   SOLE   4,780 0 0
NXP SEMICONDUCTORS N V COM COM N6596X109 62,031 567,687 SH   SOLE   567,687 0 0
NXSTAGE MEDICAL INC COM COM 67072V103 9,501 340,543 SH   SOLE   340,543 0 0
OPKO HEALTH INC COM COM 68375N103 47 10,000 SH   SOLE   10,000 0 0
ORBOTECH LTD ORD COM M75253100 17,604 284,853 SH   SOLE   284,853 0 0
OSPREY ENERGY ACQ WARRANTS EXP WARRANT AND RIGH 688397116 285 178,150 SH   SOLE   178,150 0 0
OSPREY ENERGY ACQUISITION COCL COM 688397108 6,228 613,600 SH   SOLE   613,600 0 0
PENSARE ACQUISITION CORP COM COM 70957E105 1,795 181,453 SH   SOLE   181,453 0 0
PEPSICO INC COM 713448108 1,089 10,000 SH   SOLE   10,000 0 0
PHH CORP COM NEW COM 693320202 3,247 298,973 SH   SOLE   298,973 0 0
PINNACLE ENTMT INC NEW COM COM 72348Y105 3,776 111,952 SH   SOLE   111,952 0 0
PINNACLE FOODS INC DEL COM COM 72348P104 9,408 144,600 SH   SOLE   144,600 0 0
POST HOLDINGS INC COM 737446104 1,290 15,000 SH   SOLE   15,000 0 0
QUALCOMM INC COM COM 747525103 2,047 36,475 SH   SOLE   36,475 0 0
RENT A CTR INC NEW COM COM 76009N100 346 23,506 SH   SOLE   23,506 0 0
RITE AID CORP COM COM 767754104 1,284 742,114 SH   SOLE   742,114 0 0
ROCKWELL COLLINS INC COM COM 774341101 34,605 256,946 SH   SOLE   256,946 0 0
RSP PERMIAN INC COM COM 74978Q105 14,041 318,967 SH   SOLE   318,967 0 0
RYMAN HOSPITALITY PPTYS INC CO COM 78377T107 291 3,500 SH   SOLE   3,500 0 0
SCHULMAN A INC COM COM 808194104 14,647 329,157 SH   SOLE   329,157 0 0
SCRIPPS E W CO OHIO CL A COM 811054402 248 18,500 SH   SOLE   18,500 0 0
SHIRE PLC ADR COM 82481R106 13,833 81,950 SH   SOLE   81,950 0 0
SOCIAL CAPITAL HEDOSOPHIE HO COM G8250R111 593 54,100 SH   SOLE   54,100 0 0
SONY CORP-ADR (B:SNE US) COM 835699307 1,035 20,200 SH   SOLE   20,200 0 0
SPARTON CORP COM COM 847235108 3,547 186,761 SH   SOLE   186,761 0 0
SPWR 4 1/15/23 CONVERTIBLE BOND 867652AL3 446 525,000 PRN   SOLE   525,000 0 0
TELEPHONE & DATA SYS COM 879433829 559 20,400 SH   SOLE   20,400 0 0
TESLA INC. COM 88160R951 320 100 SH Put SOLE   0 0 0
TESLA MOTORS 1.250 03/1/21 CONVERTIBLE BOND 88160RAC5 453 400,000 PRN   SOLE   400,000 0 0
TEXAS INSTRUMENTS INC COM 882508104 320 2,900 SH   SOLE   2,900 0 0
TEXTRON INC COM 883203101 356 5,400 SH   SOLE   5,400 0 0
THE MEDICINES CO. 2.5 1/15/22 CONVERTIBLE BOND 584688AE5 305 250,000 PRN   SOLE   250,000 0 0
TRIBUNE MEDIA CO - A COM 896047503 21,310 556,838 SH   SOLE   556,838 0 0
TRINITY MERGER CORP UNIT EX UNITS 89653L205 4,256 423,100 SH   SOLE   423,100 0 0
TWENTY FIRST CENTY FOX B COM 90130A200 15,471 314,000 SH   SOLE   314,000 0 0
TWIN DISC INC COM COM 901476101 242 9,750 SH   SOLE   9,750 0 0
TWO 6 1/4 1/15/22 CONVERTIBLE BOND 90187BAA9 522 500,000 PRN   SOLE   500,000 0 0
U S G CORP COM NEW COM 903293405 11,618 269,431 SH   SOLE   269,431 0 0
UNITED STATES CELLULAR CORP COM 911684108 470 12,700 SH   SOLE   12,700 0 0
VALIDUS HOLDINGS LTD COM SHS COM G9319H102 29,327 433,833 SH   SOLE   433,833 0 0
VAXART INC COM 92243A200 57 18,843 SH   SOLE   18,843 0 0
VECTREN INC. COM 92240G101 14,341 200,719 SH   SOLE   200,719 0 0
VEON LTD ADR COM 91822M106 52 22,000 SH   SOLE   22,000 0 0
VERIFONE HLDGS INC COM COM 92342Y109 15,307 670,755 SH   SOLE   670,755 0 0
VIACOM INC NEW CL A COM 92553P102 432 12,200 SH   SOLE   12,200 0 0
WEATHERFORD INTERNATIONAL PLC COM G48833100 199 60,550 SH   SOLE   60,550 0 0
WELLS FARGO CV PFD L 7.500 CONVERTIBLE PREF 949746804 314 250 SH   SOLE   250 0 0
WELLS FARGO & CO NEW COM 949746101 4,529 81,693 SH   SOLE   81,693 0 0
XCERRA CORP COM COM 98400J108 2,742 196,285 SH   SOLE   196,285 0 0
XERIUM TECHNOLOGIES INC COM NE COM 98416J118 651 49,201 SH   SOLE   49,201 0 0
XEROX CORP COM 984121608 3,303 137,625 SH   SOLE   137,625 0 0
XL GROUP LTD COM COM G98294104 30,465 544,512 SH   SOLE   544,512 0 0
ZYNGA INC CL A COM 98986T108 440 108,000 SH   SOLE   108,000 0 0