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 5,812 203,631 SH   SOLE   203,631 0 0
ACOR 1 3/4 6/15/21 CONVERTIBLE BOND 00484MAA4 167 200,000 PRN   SOLE   200,000 0 0
AKORN INC COM 009728106 354 104,569 SH   SOLE   104,569 0 0
ALAMOS GOLD INC NEW COM CL A COM 011532108 68 18,847 SH   SOLE   18,847 0 0
ALLERGAN PLC SHS COM G0177J108 239 1,790 SH   SOLE   1,790 0 0
ALTABA INC COM 021346101 29,279 505,328 SH   SOLE   505,328 0 0
AMCI ACQUISITION CORP UNIT EX UNITS 00165R200 3,881 390,100 SH   SOLE   390,100 0 0
AMD 2 1/8 9/1/26 CONVERTIBLE BOND 007903BD8 347 150,000 PRN   SOLE   150,000 0 0
AMERICAN MIDSTREAM PARTNERS CO COM 02752P100 199 65,800 SH   SOLE   65,800 0 0
APPTIO INC CL A COM 03835C108 13,157 346,613 SH   SOLE   346,613 0 0
ARRIS INTERNATIONAL PLC COM G0551A103 15,671 512,629 SH   SOLE   512,629 0 0
ASPEN INSURANCE HOLDINGS LTDSH COM G05384105 9,556 227,576 SH   SOLE   227,576 0 0
ATHENAHEALTH INC COM COM 04685W103 13,820 104,749 SH   SOLE   104,749 0 0
AVISTA CORP COM COM 05379B107 2,827 66,559 SH   SOLE   66,559 0 0
BANCROFT FUND LTD COM MUTUAL FUNDS 059695106 1,135 60,941 SH   SOLE   60,941 0 0
BANK OF AMERICA COM 060505104 2,889 117,229 SH   SOLE   117,229 0 0
BANK OF AMERICA CV PFD L 7.250 CONVERTIBLE PREF 060505682 220 175 SH   SOLE   175 0 0
BANK OF NEW YORK MELLON CORP COM 064058100 894 19,000 SH   SOLE   19,000 0 0
BELMOND LTD CL A COM G1154H107 12,850 513,400 SH   SOLE   513,400 0 0
BOJANGLES INC COM COM 097488100 180 11,200 SH   SOLE   11,200 0 0
CAESARS ENTMT CORP COM COM 127686103 657 96,750 SH   SOLE   96,750 0 0
CBS CORP CLASS A COM 124857103 458 10,450 SH   SOLE   10,450 0 0
CHIPOTLE MEXICAN GRILL INC CL COM 169656105 2,807 6,500 SH   SOLE   6,500 0 0
CIGNA CORP NEW COM 125523100 1,326 6,982 SH   SOLE   6,982 0 0
CITIGROUP INC COM 172967424 443 8,500 SH   SOLE   8,500 0 0
CIVITAS SOLUTIONS INC COM COM 17887R102 2,653 151,500 SH   SOLE   151,500 0 0
CLEAR CHANNEL OUTDOOR HLDGS CL COM 18451C109 130 25,000 SH   SOLE   25,000 0 0
CLVS 2 1/2 9/15/21 CONVERTIBLE BOND 189464AB6 191 225,000 PRN   SOLE   225,000 0 0
CM SEVEN STAR ACQUISITION COSH COM G2345N102 2,403 237,900 SH   SOLE   237,900 0 0
CNH INDUSTRIAL NV COM N20944109 221 24,000 SH   SOLE   24,000 0 0
COASTAL FINANCIAL CORP/WA COM 19046P209 1,218 80,000 SH   SOLE   80,000 0 0
COHEN & STEERS INC COM COM 19247A100 343 10,000 SH   SOLE   10,000 0 0
COHU INC COM COM 192576106 414 25,778 SH   SOLE   25,778 0 0
COMMUNITY HEALTH SYSTEMS-CVR WARRANT AND RIGH 203668116 0 471,530 SH   SOLE   471,530 0 0
CONAGRA BRANDS INC COM 205887102 256 12,000 SH   SOLE   12,000 0 0
CONNECTICUT WTR SVC INC COM COM 207797101 1,110 16,600 SH   SOLE   16,600 0 0
CONVERGEONE HLDGS INC COM CL A COM 212481105 1,379 111,400 SH   SOLE   111,400 0 0
CORCEPT THERAPEUTICS INC OC-CO COM 218352102 195 14,600 SH   SOLE   14,600 0 0
DELL TECHNOLOGIES INC CL C COM 24703L202 1,830 41,028 SH   SOLE   41,028 0 0
DISCOVERY INC-C COM 25470F302 1,109 48,050 SH   SOLE   48,050 0 0
DISH NETWORK CORPORATION COM 25470M109 217 8,700 SH   SOLE   8,700 0 0
DUN & BRADSTREET CORP COM 26483E100 25,112 175,927 SH   SOLE   175,927 0 0
EATON CORP PLC SHS COM G29183103 542 7,900 SH   SOLE   7,900 0 0
EDTECHX HLDGS ACQUISITION COCO COM 28138X103 912 94,000 SH   SOLE   94,000 0 0
ELECTRO SCIENTIFIC INDS INC CO COM 285229100 4,275 142,706 SH   SOLE   142,706 0 0
ESSENDANT INC COM COM 296689102 193 15,313 SH   SOLE   15,313 0 0
ESTERLINE TECHNOLOGIES CORP CO COM 297425100 15,417 126,945 SH   SOLE   126,945 0 0
EXACT SCIENCES CORP COM COM 30063P105 262 4,150 SH   SOLE   4,150 0 0
FALCON MINERALS CORP COM 30607B109 667 78,514 SH   SOLE   78,514 0 0
FORUM MERGER II CORP UNIT EX 0 UNITS 34986F202 3,733 368,900 SH   SOLE   368,900 0 0
GABELLI CV SECURITIES FUND MUTUAL FUNDS 36240B109 1,572 357,988 SH   SOLE   357,988 0 0
GABELLI DIV&INC TR COM MUTUAL FUNDS 36242H104 10,690 584,174 SH   SOLE   584,174 0 0
GABELLI GLB SML & MD CP VAL CO MUTUAL FUNDS 36249W104 771 78,828 SH   SOLE   78,828 0 0
GABELLI GLOBAL UTIL & INCOMECO MUTUAL FUNDS 36242L105 5,770 358,370 SH   SOLE   358,370 0 0
GABELLI GO ANYWHERE TRUST MUTUAL FUNDS 36250J109 1,539 103,497 SH   SOLE   103,497 0 0
GABELLI GOLD NAT RES & INCOM MUTUAL FUNDS 36465A109 47 12,720 SH   SOLE   12,720 0 0
GABELLI MULTIMEDIA TRST INC MUTUAL FUNDS 36239Q109 2,147 304,037 SH   SOLE   304,037 0 0
GAMCO INVESTORS INC COM PRIVATE INVESTME 361438104 50,949 3,016,501 SH   SOLE   3,016,501 0 0
GAMCO NAT RESOURCE GOLD X MUTUAL FUNDS 36465E101 58 11,708 SH   SOLE   11,708 0 0
GCI LIBERTY INC COM CLASS A COM 36164V305 1,401 34,037 SH   SOLE   34,037 0 0
GCP APPLIED TECHNOLOGIES INCCO COM 36164Y101 209 8,500 SH   SOLE   8,500 0 0
GDL FUND MUTUAL FUNDS 361570104 15,310 1,669,541 SH   SOLE   1,669,541 0 0
GENERAL ELEC CO COM 369604103 257 34,000 SH   SOLE   34,000 0 0
GENERAL ELECTRIC CO COM 369604903 216 100 SH Call SOLE   0 0 0
GENWORTH FINL INC COM CL A COM 37247D106 1,642 352,405 SH   SOLE   352,405 0 0
GORDON POINTE ACQUISITION COCO COM 382788107 3,739 373,900 SH   SOLE   373,900 0 0
GORDON POINTE ACQUISITION COWT WARRANT AND RIGH 382788115 87 223,900 SH   SOLE   223,900 0 0
GRIFOLS SA SP ADR REP B NVT COM 398438408 5,109 278,271 SH   SOLE   278,271 0 0
GRUPO TELEVISA SA DE CV ADR (B COM 40049J206 403 32,000 SH   SOLE   32,000 0 0
GYRODYNE LLC COM COM 403829104 1,522 87,994 SH   SOLE   87,994 0 0
HC2 HLDGS INC COM COM 404139107 98 37,100 SH   SOLE   37,100 0 0
HLX 4 1/8 9/15/23 CONVERTIBLE BOND 42330PAJ6 182 200,000 PRN   SOLE   200,000 0 0
HOMETOWN BANKSHARES CORP COM COM 43787N108 420 35,436 SH   SOLE   35,436 0 0
ICAHN ENTERPRISES LP DEPOSITRY COM 451100101 411 7,200 SH   SOLE   7,200 0 0
ICPT 3 1/4 7/1/23 CONVERTIBLE BOND 45845PAA6 185 200,000 PRN   SOLE   200,000 0 0
IMPERVA INC COM COM 45321L100 22,261 399,730 SH   SOLE   399,730 0 0
INFRAREIT INC COM COM 45685L100 1,997 95,000 SH   SOLE   95,000 0 0
INTEGRATED DEVICE TECH INC COM COM 458118106 16,127 332,992 SH   SOLE   332,992 0 0
INTEL CORP 3.25 8/1/39 CONVERTIBLE BOND 458140AF7 401 175,000 PRN   SOLE   175,000 0 0
INTERACTIVE BROKERS COM 45841N107 1,749 32,000 SH   SOLE   32,000 0 0
INTERNAP CORP COM PAR COM 45885A409 42 10,000 SH   SOLE   10,000 0 0
INTERNATIONAL SPEEDWAY A COM 460335201 1,823 41,560 SH   SOLE   41,560 0 0
INVESTMENT TECHNOLOGY GRP NECO COM 46145F105 2,804 92,720 SH   SOLE   92,720 0 0
KKR & CO INC CL A COM 48251W104 2,403 122,410 SH   SOLE   122,410 0 0
LENNAR B SHARES COM 526057302 3,561 113,650 SH   SOLE   113,650 0 0
LF CAP ACQUISITION CORP CL A COM 50200K108 3,315 339,000 SH   SOLE   339,000 0 0
LF CAP ACQUISITION CORP UNIT E UNITS 50200K207 1,102 108,993 SH   SOLE   108,993 0 0
LF CAP ACQUISITION CORP WT EXP WARRANT AND RIGH 50200K116 146 339,000 SH   SOLE   339,000 0 0
LIBERTY BRAVES GROUP C COM 531229888 282 11,339 SH   SOLE   11,339 0 0
LIBERTY SIRIUS GROUP C COM 531229607 22,499 608,400 SH   SOLE   608,400 0 0
LORAL SPACE & COMMUNICATNS ICO COM 543881106 5,450 146,318 SH   SOLE   146,318 0 0
MB FINANCIAL INC NEW COM COM 55264U108 1,351 34,100 SH   SOLE   34,100 0 0
MBT FINL CORP COM COM 578877102 890 95,700 SH   SOLE   95,700 0 0
MEGALITH FINANCIAL ACQUISITION COM 58518F109 3,982 410,500 SH   SOLE   410,500 0 0
MGM RESORTS INTERNATIONAL COM 552953101 267 11,000 SH   SOLE   11,000 0 0
MINDBODY INC COM CL A COM 60255W105 6,694 183,900 SH   SOLE   183,900 0 0
MODERN MEDIA ACQUISITION COM COM 60765P103 3,926 384,939 SH   SOLE   384,939 0 0
MONEYGRAM INTERNATIONAL INC CO COM 60935Y208 320 159,857 SH   SOLE   159,857 0 0
NASDAQ STOCK MARKET INC COM COM 631103108 489 6,000 SH   SOLE   6,000 0 0
NATIONAL FUEL GAS CO N J COM COM 636180101 368 7,200 SH   SOLE   7,200 0 0
NAVIGATORS GROUP INC COM COM 638904102 3,679 52,947 SH   SOLE   52,947 0 0
NEBULA ACQUISITION CORP COM CL COM 629076100 2,544 260,895 SH   SOLE   260,895 0 0
NEBULA ACQUISITION CORP WT EXP WARRANT AND RIGH 629076118 97 86,965 SH   SOLE   86,965 0 0
NEWMONT MINING CORP HOLDING CO COM 651639106 312 9,000 SH   SOLE   9,000 0 0
NUTRI SYS INC NEW COM COM 67069D108 7,218 164,500 SH   SOLE   164,500 0 0
NXP SEMICONDUCTORS N V COM COM N6596X109 9,589 130,861 SH   SOLE   130,861 0 0
NXSTAGE MEDICAL INC COM COM 67072V103 11,936 417,045 SH   SOLE   417,045 0 0
OPKO HEALTH INC COM COM 68375N103 30 10,000 SH   SOLE   10,000 0 0
ORBOTECH LTD ORD COM M75253100 16,292 288,153 SH   SOLE   288,153 0 0
PACIFIC BIOSCIENCES CALIF INCO COM 69404D108 3,619 489,050 SH   SOLE   489,050 0 0
PANDORA MEDIA INC COM COM 698354107 1,675 207,100 SH   SOLE   207,100 0 0
PENSARE ACQUISITION CORP COM COM 70957E105 1,838 181,453 SH   SOLE   181,453 0 0
PNC FINANCIAL CORP COM 693475105 421 3,600 SH   SOLE   3,600 0 0
RDUS 3.000 09/01/24 CONVERTIBLE BOND 750469AA6 152 200,000 PRN   SOLE   200,000 0 0
RED HAT INC COM 756577102 36,607 208,418 SH   SOLE   208,418 0 0
RENT A CTR INC NEW COM COM 76009N100 3,122 192,840 SH   SOLE   192,840 0 0
RESOLUTE ENERGY CORP COM NEW COM 76116A306 255 8,800 SH   SOLE   8,800 0 0
RYMAN HOSPITALITY PPTYS INC CO COM 78377T107 540 8,100 SH   SOLE   8,100 0 0
SCRIPPS E W CO OHIO CL A COM 811054402 260 16,500 SH   SOLE   16,500 0 0
SHIRE PLC ADR COM 82481R106 45,423 260,994 SH   SOLE   260,994 0 0
SI FINL GROUP INC MD COM COM 78425V104 2,970 233,326 SH   SOLE   233,326 0 0
SOCIAL CAP HEDOSOPHIA HLDGS CL COM G8250R103 1,091 109,122 SH   SOLE   109,122 0 0
SOCIAL CAPITAL HEDOSOPHIE HO COM G8250R111 2,262 221,146 SH   SOLE   221,146 0 0
SONY CORP-ADR (B:SNE US) COM 835699307 927 19,200 SH   SOLE   19,200 0 0
SPARTON CORP COM COM 847235108 3,512 193,085 SH   SOLE   193,085 0 0
SPWR 4 1/15/23 CONVERTIBLE BOND 867652AL3 418 525,000 PRN   SOLE   525,000 0 0
TAHOE RES INC COM COM 873868103 1,033 283,029 SH   SOLE   283,029 0 0
TELEPHONE & DATA SYS COM 879433829 664 20,400 SH   SOLE   20,400 0 0
TENZING ACQUISITION CORP COM G8708A124 1,959 194,500 SH   SOLE   194,500 0 0
TESARO INC COM COM 881569107 19,238 259,100 SH   SOLE   259,100 0 0
TESLA MOTORS 1.250 03/1/21 CONVERTIBLE BOND 88160RAC5 447 400,000 PRN   SOLE   400,000 0 0
TEXAS INSTRUMENTS INC COM 882508104 284 3,000 SH   SOLE   3,000 0 0
TEXAS PAC LD TR SUB CTF PROP I COM 882610108 217 400 SH   SOLE   400 0 0
TEXTRON INC COM 883203101 248 5,400 SH   SOLE   5,400 0 0
THE MEDICINES CO. 2.5 1/15/22 CONVERTIBLE BOND 584688AE5 215 250,000 PRN   SOLE   250,000 0 0
TKK SYMPHONY ACQUISITION CORUN UNITS G88950111 2,105 208,580 SH   SOLE   208,580 0 0
TKK SYMPHONY ACQUISTION COR COM G88950103 1,197 124,000 SH   SOLE   124,000 0 0
TRANSOCEAN LTD ZUG NAMEN AKT COM H8817H100 227 32,710 SH   SOLE   32,710 0 0
TRAVELPORT WORLDWIDE LTD SHS COM G9019D104 6,252 400,250 SH   SOLE   400,250 0 0
TRIBUNE MEDIA CO - A COM 896047503 23,792 524,288 SH   SOLE   524,288 0 0
TRINITY MERGER CORP COM CL A COM 89653L106 4,227 423,100 SH   SOLE   423,100 0 0
TRINITY MERGER CORP WT EXP 051 WARRANT AND RIGH 89653L114 169 423,100 SH   SOLE   423,100 0 0
TWENTY FIRST CENTY FOX B COM 90130A200 37,895 793,123 SH   SOLE   793,123 0 0
TWO 6 1/4 1/15/22 CONVERTIBLE BOND 90187BAA9 490 500,000 PRN   SOLE   500,000 0 0
U S G CORP COM NEW COM 903293405 17,804 417,342 SH   SOLE   417,342 0 0
UNITED TECHNOLOGIES CORP COM 913017109 658 6,175 SH   SOLE   6,175 0 0
VECTOIQ ACQUISITION CORP COM COM 92243N103 2,962 305,400 SH   SOLE   305,400 0 0
VECTOIQ ACQUISITION CORP UNIT UNITS 92243N202 369 36,600 SH   SOLE   36,600 0 0
VECTOIQ ACQUISITION CORP WT EX WARRANT AND RIGH 92243N111 121 242,600 SH   SOLE   242,600 0 0
VECTREN INC. COM 92240G101 27,971 388,594 SH   SOLE   388,594 0 0
VEON LTD ADR COM 91822M106 51 22,000 SH   SOLE   22,000 0 0
VERIZON COMMUNICATIONS COM 92343V104 1,518 27,000 SH   SOLE   27,000 0 0
VIACOM INC NEW CL A COM 92553P102 339 12,200 SH   SOLE   12,200 0 0
VULCAN MATLS CO COM COM 929160109 237 2,400 SH   SOLE   2,400 0 0
WEATHERFORD INTERNATIONAL PLC COM G48833100 31 55,000 SH   SOLE   55,000 0 0
WELLS FARGO CV PFD L 7.500 CONVERTIBLE PREF 949746804 315 250 SH   SOLE   250 0 0
WELLS FARGO & CO NEW COM 949746101 3,764 81,693 SH   SOLE   81,693 0 0
WRIGHT MED GROUP N V CVR WARRANT AND RIGH N96617126 0 23,569 SH   SOLE   23,569 0 0
XEROX CORP COM 984121608 1,111 56,200 SH   SOLE   56,200 0 0