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
ABERDEEN ASIA PACIFIC INCOM FD Com 003009107 1,730 407,108 SH   SOLE   407,108 0 0
ABERDEEN EMERGING MKT EQ COM 00301W105 1,233 161,825 SH   SOLE   161,825 0 0
ABERDEEN JAPAN EQUITY FD COM 00306J109 895 114,992 SH   SOLE   114,992 0 0
ACAMAR PARTNERS AC 25 COM 004285102 1,909 191,292 SH   SOLE   191,292 0 0
ACAMAR PARTNERS ACQUISITION CORP WT EXP Warrants 004285110 48 63,951 SH   SOLE   63,951 0 0
ADAMS EXPRESS COMPANY COM 006212104 3,355 212,740 SH   SOLE   212,740 0 0
Adams Nautal Resources Com 00548F105 6,024 365,988 SH   SOLE   365,988 0 0
AGBA ACQUISITION LTD Units G0120M109 573 56,750 SH   SOLE   56,750 0 0
AGBA ACQUISITION LTD RTS Rights G0120M125 21 124,850 SH   SOLE   124,850 0 0
AGBA ACQUISITION LTD WT 5/10/24 Warrants G0120M117 6 124,850 SH   SOLE   124,850 0 0
ALBERTON ACQUISITION CORP Rights G35006132 25 115,555 SH   SOLE   115,555 0 0
ALBERTON ACQUISITION CORP Warrants G35006124 7 113,555 SH   SOLE   113,555 0 0
ALCENTRA CAP CORP COM Com 01374T102 2,312 255,479 SH   SOLE   255,479 0 0
ALLEGRO MERGER CORP. COM 01749N103 2,033 198,880 SH   SOLE   198,880 0 0
ALLEGRO MERGER CORP Rights 01749N129 69 216,330 SH   SOLE   216,330 0 0
ALLEGRO MERGER CORP Warrants 01749N111 39 216,330 SH   SOLE   216,330 0 0
AMCI ACQUISITION CORP Com 00165R101 865 85,601 SH   SOLE   85,601 0 0
AMCI ACQUISITION CORP Warrants 00165R119 27 85,601 SH   SOLE   85,601 0 0
ANDINA ACQUISTION CORP III com G04415108 1,714 168,850 SH   SOLE   168,850 0 0
ANDINA ACQUISITION CORP III Rights G04415132 47 168,850 SH   SOLE   168,850 0 0
ANDINA ACQUISITION CORP III UNITS Units G04415116 331 31,300 SH   SOLE   31,300 0 0
ANDINA ACQUISITION CORP III Warrants G04415124 32 166,850 SH   SOLE   166,850 0 0
APEX TECHNOLOGY ACQUISITION Units 03768F201 2,303 220,000 SH   SOLE   220,000 0 0
BARINGS BDC INC COM Com 06759L103 1,042 101,359 SH   SOLE   101,359 0 0
BIG ROCK PARTNERS ACQUISTION-RT Rights 089482129 31 122,102 SH   SOLE   122,102 0 0
BIG ROCK PARTNERS ACQUISTION-CW22 Warrants 089482111 11 70,101 SH   SOLE   70,101 0 0
BIOCERES CROP SOLUTIONS Warrants G1117K106 11 68,763 SH   SOLE   68,763 0 0
BOULDER GROWTH & INCM FD INC COM 101507101 9,173 778,051 SH   SOLE   778,051 0 0
BOXWOOD MERGER CORP Com 10316T101 3,003 295,549 SH   SOLE   295,549 0 0
BOXWOOD MERGER CORP WT Warrants 10319T119 74 118,700 SH   SOLE   118,700 0 0
BRANDYWINE GLOBAL INCOME COM 10537L104 12,029 952,544 SH   SOLE   952,544 0 0
B RILEY PRINCIPAL MERGER CORP COM 05586Y106 862 86,097 SH   SOLE   86,097 0 0
B RILEY PRIN MERGER CORP WTS EXP 04/08/24 Warrants 05586Y114 35 43,248 SH   SOLE   43,248 0 0
BROOKFIELD PROPERTY REIT I-A COM 11282X103 1,327 71,926 SH   SOLE   71,926 0 0
CENTRAL SECS CORP COM COM 155123102 12,081 364,971 SH   SOLE   364,971 0 0
CF FIN ACQUISITION CORP CL A 12528N107 12528N206 3,381 330,452 SH   SOLE   330,452 0 0
CF FIN ACQUISITION CORP RED WT EXP 04/30/25 Warrants 12528N115 44 50,064 SH   SOLE   50,064 0 0
CHURCHILL CAP CORP II CL A Common Stocks 17143G106 1,996 193,296 SH   SOLE   193,296 0 0
CHURCHILL CAP CORP II WT EXP Warrants 17143G114 92 64,419 SH   SOLE   64,419 0 0
CHP MERGER CORP Units 12558Y205 1,068 105,000 SH   SOLE   105,000 0 0
CRESCENT ACQUISITION CORP CL A Common Stocks 22564L105 125 12,500 SH   SOLE   12,500 0 0
DD3 ACQUISITION C 23 WTS Warrants G2692M111 14 31,400 SH   SOLE   31,400 0 0
DELAWARE INV MINN MUN II COM 24610V103 2,075 157,893 SH   SOLE   157,893 0 0
DIAMONDPEAK HLDGS CORP COM CL A Com 25280H100 1,442 144,909 SH   SOLE   144,909 0 0
DIAMONDPEAK HLDGS COR Units 25280H209 239 23,301 SH   SOLE   23,301 0 0
DIAMONDPEAK HLDGS CORP RED WT EXP 12/31/26 Warrants 25280H118 39 48,292 SH   SOLE   48,292 0 0
DIVIDEND AND INCOME FUND COM 25538A204 7,641 567,796 SH   SOLE   567,796 0 0
EAGLE GROWTH & INCOME OPPTY FD COM COM 26958J105 1,269 74,497 SH   SOLE   74,497 0 0
EV FLOATING-RATE INCOME PLUS Common Stocks 278284104 4,776 298,506 SH   SOLE   298,506 0 0
EDTECHX HLDGS ACQUISITION CORP COM COM 28138X103 687 66,926 SH   SOLE   66,926 0 0
EDTECHX HLDGS ACQUISITION CORP Warrants 28138X111 30 82,824 SH   SOLE   82,824 0 0
EQUUS TOTAL RETURN INC COM 294766100 195 106,919 SH   SOLE   106,919 0 0
FELLAZO INC Units G3362K104 1,414 140,000 SH   SOLE   140,000 0 0
FIRST TR HIGH INCOME L/S FD CO Com 33738E109 439 27,849 SH   SOLE   27,849 0 0
FINSERV ACQUISUTION CORP UNIT Units 318085200 1,684 164,950 SH   SOLE   164,950 0 0
FORUM MERGER II CORPCL A COM 34986F103 2,358 230,943 SH   SOLE   230,943 0 0
FORUM MERGER II CORPWT EXP 09/30/2025 Warrants 34986F111 62 134,439 SH   SOLE   134,439 0 0
FRANKLIN UNIVERSAL TRUST Com 355145103 1,247 160,264 SH   SOLE   160,264 0 0
FS KKR CAPITAL CORP COM Com 302635107 1,770 288,713 SH   SOLE   288,713 0 0
GALILEO ACQUISITION CORP UNITS Units G3770A128 3,570 350,000 SH   SOLE   350,000 0 0
GARRISON CAP INC COM Com 366554103 3,117 535,640 SH   SOLE   535,640 0 0
GENERAL AMERICAN INVESTORS COM 368802104 10,967 290,602 SH   SOLE   290,602 0 0
GIGCAPITAL2 INC Common Stocks 375036100 1,422 143,226 SH   SOLE   143,226 0 0
GIGCAPITAL2 INC RIGHT 02/28/2026 Rights 375036126 32 143,226 SH   SOLE   143,226 0 0
GIGCAPITAL2 INC W EXP 02/28/202 Warrants 375036118 44 143,226 SH   SOLE   143,226 0 0
GORDON POINT ACQ COM 382788107 113 11,100 SH   SOLE   11,100 0 0
GRAF INDL CORP UNIT UNITS 384278206 498 46,756 SH   SOLE   46,756 0 0
HANCOCK JOHN INV TRUST TAX ADV GLB COM 41013P749 1,482 209,674 SH   SOLE   209,674 0 0
HAYMAKER ACQUISITIONCORP II Common Stocks 42087L101 763 75,959 SH   SOLE   75,959 0 0
HAYMAKER ACQUISITIONCORP II Warrants 42087L119 36 25,314 SH   SOLE   25,314 0 0
HEALTHCARE MERGER CORP UNIT Units 42227L201 1,863 180,000 SH   SOLE   180,000 0 0
HIGH INCOME SECS FD SHS BEN INT 42968F108 1,971 220,000 SH   SOLE   220,000 0 0
HIGHLAND GLOBAL ALLOCATION FD Com 43010T104 1,590 155,119 SH   SOLE   155,119 0 0
HIGHLAND INCOME FUND Common Stocks 43010E404 1,483 119,276 SH   SOLE   119,276 0 0
HILL INTL INC COM COM 431466101 3,779 1,195,806 SH   SOLE   1,195,806 0 0
HL ACQUISITIONS CORP COM G4603R106 506 49,031 SH   SOLE   49,031 0 0
HL ACQUISITION Rights G4603R130 12 49,031 SH   SOLE   49,031 0 0
HL ACQUISITIONS C 26 WTS WARRANTS EXP 07/01/26 Warrants G4603R122 17 49,031 SH   SOLE   49,031 0 0
HOWARD HUGHES CORP COM 44267D107 1,268 10,000 SH   SOLE   10,000 0 0
INVESCO DYNAMIC CR OPPORTUNITIES FD COM COM 46132R104 9,705 881,445 SH   SOLE   881,445 0 0
INVESCO HIGH INCOME TRUST COM 46131F101 1,886 131,681 SH   SOLE   131,681 0 0
LGL SYS ACQUISITION CORP UNIT Unit 50201G205 2,730 267,615 SH   SOLE   267,615 0 0
JAPAN SMALLER CAPTLZTN FD INC COM 47109U104 3,104 353,923 SH   SOLE   353,923 0 0
JUNIPER INDL HLDGS INC Units 48205G205 2,302 226,150 SH   SOLE   226,150 0 0
KAIXIN AUTO HLDGS Com G5223X100 47 25,000 SH   SOLE   25,000 0 0
KBL MERGER CORP IV-RTS Rights 48242A120 44 294,222 SH   SOLE   294,222 0 0
KBL MERGER CORP IV-CW22 Warrants 48242A112 24 301,082 SH   SOLE   301,082 0 0
LANDCADIA HLDGS II INC CL A Common Stocks 51476X105 1,504 152,388 SH   SOLE   152,388 0 0
LANCADIA HLDGS II INC UNIT Units 51476X204 103 10,190 SH   SOLE   10,190 0 0
LANDCADIA HLDGS II INC W EXP 05/09/202 Warrants 51476X113 35 50,794 SH   SOLE   50,794 0 0
LEGACY ACQUISITION CORP Warrants 524643111 98 182,896 SH   SOLE   182,896 0 0
LEISURE ACQUISITI 19 WTS WARRANTS EXP 12/05/19 Warrants 52539T011 45 43,544 SH   SOLE   43,544 0 0
LF CAPITAL ACQUISTION Units 50200K207 275 26,000 SH   SOLE   26,000 0 0
LF CAP ACQUISITION CORP COM 50200K108 1,829 177,225 SH   SOLE   177,225 0 0
LF CAPITAL ACQUIS 25 WTS WARRANTS EXP 06/22/25 Warrants 50200K116 62 143,550 SH   SOLE   143,550 0 0
LONGEVITY ACQUISTION CORP COM G56372132 661 63,286 SH   SOLE   63,286 0 0
LONGEVITY ACQUISTION CORP Rights G56372124 18 100,315 SH   SOLE   100,315 0 0
LONGEVITY ACQUISTION CORP Warrants G56372116 11 121,215 SH   SOLE   121,215 0 0
MEXICO EQUITY & INCOME COM 592834105 2,611 225,079 SH   SOLE   225,079 0 0
MONOCLE ACQUISITION CORP Common Stocks 609754106 999 98,138 SH   SOLE   98,138 0 0
MONOCLE ACQUISITION CORP WT 6/12/2024 Warrants 609754114 22 29,751 SH   SOLE   29,751 0 0
MORGAN STANLEY INDIA INVEST Com 61745C105 3,259 163,846 SH   SOLE   163,846 0 0
MUDRICK CAPITAL ACQUISTION COM 624745105 585 56,682 SH   SOLE   56,682 0 0
MUDRICK CAPITAL ACQUISTION Warrants 624745113 28 56,682 SH   SOLE   56,682 0 0
MVC CAPITAL INC COM 553829102 2,222 242,311 SH   SOLE   242,311 0 0
NETFIN ACQUISITION CORP Units G6455A123 1,057 103,700 SH   SOLE   103,700 0 0
NEW IRELAND FUND INC COM Com 645673104 297 29,955 SH   SOLE   29,955 0 0
NEW PROVIDENCE ACQUISITIN CO UNIT 09/01/2024 Units 64822P205 1,544 150,600 SH   SOLE   150,600 0 0
NEXPOINT STRATEGIC OPORTUNT FD Com 65340G205 1,342 75,789 SH   SOLE   75,789 0 0
NUVEEN OHIO QUALITY MUNICIPAL INCOME FD COM 670980101 1,858 120,450 SH   SOLE   120,450 0 0
ORISUN ACQUISITION CORP Units 68632T208 711 70,000 SH   SOLE   70,000 0 0
PENSARE ACQUISITION CORP Warrants 70957E113 7 21,154 SH   SOLE   21,154 0 0
PIONEER DIVERSIFIED HIGH INC Com 723653101 2,177 146,299 SH   SOLE   146,299 0 0
PIVOTALINVESTMENT COIRP II Units 72582K209 1,280 125,479 SH   SOLE   125,479 0 0
PROFICIENT ALPHA ACQUISITION CORP COM Com 74317H105 101 10,000 SH   SOLE   10,000 0 0
PROFICIENT ALPHA ACQUISITION CORP RT EXP 4/30/2026 Rights 74317H121 6 36,100 SH   SOLE   36,100 0 0
PROFICIENT ALPHA ACQUISITION CORP WT EXP 4/30/2026 Warrants 74317H113 5 36,100 SH   SOLE   36,100 0 0
PROPTECH ACQUISITION CORP UNIT Units 74349F200 2,350 229,500 SH   SOLE   229,500 0 0
PURE ACQUISTION WTS Warrants 74621Q114 283 286,902 SH   SOLE   286,902 0 0
RMG ACQUISITION CORP Com 749641106 1,182 118,398 SH   SOLE   118,398 0 0
RMG ACQUISITION CORP Warants 749641114 29 47,603 SH   SOLE   47,603 0 0
RMR REAL ESTATE INCOME FUND COM COM 76970B101 745 36,897 SH   SOLE   36,897 0 0
ROYCE GLOBAL VALUE TR INC COM Com 78081T104 4,019 343,835 SH   SOLE   343,835 0 0
SC HEALTH CORP UNIT 99/99/9999 Units G78516302 774 74,715 SH   SOLE   74,715 0 0
SCHULTZE SPL PURP ACQUISITION CORP COM COM 80821R109 961 95,000 SH   SOLE   95,000 0 0
SCHULTZE SPL PURP ACQUISITION CORP WT Warrants 80821R117 27 70,301 SH   SOLE   70,301 0 0
SOFTWARE ACQUISITION GROUP INC UNIT Units 83406B200 1,743 171,524 SH   SOLE   171,524 0 0
SOURCE CAPITAL INC COM 836144105 8,265 213,615 SH   SOLE   213,615 0 0
SPDR S&P 500 COM 78462F103 824 2,561 SH   SOLE   2,561 0 0
SUTTER ROCK CAP CORP COM COM 86944Q100 625 95,375 SH   SOLE   95,375 0 0
SWISS HELVETIA FUND COM 870875101 525 62,427 SH   SOLE   62,427 0 0
TAIWAN FD INC COM 874036106 5,090 247,348 SH   SOLE   247,348 0 0
TEGNA INC Com 87901J105 703 42,100 SH   SOLE   42,100 0 0
TENZING ACQUISTION Com G8708A116 569 54,305 SH   SOLE   54,305 0 0
TENZING ACQUISTION Warrants G8708A108 5 54,305 SH   SOLE   54,305 0 0
THL CR SR LN FD COM COM 87244R103 588 38,771 SH   SOLE   38,771 0 0
THUNDER BRDG ACQUISI UTS EXP Units G8857S124 152 14,500 SH   SOLE   14,500 0 0
TIBERIUS ACQUISTION CORP. COM 88633A107 3,232 310,486 SH   SOLE   310,486 0 0
TIBERIUS ACQUISTION CORP. Warrants 88633A115 151 132,500 SH   SOLE   132,500 0 0
TKK SYMPHONY ACQUISITION CORP RTS Rights G88950137 64 254,521 SH   SOLE   254,521 0 0
TKK SYMPHONY ACQUISTION WT Warrants G88950129 15 254,521 SH   SOLE   254,521 0 0
TOTTENHAM ACQUISTION COM G8959N106 375 35,799 SH   SOLE   35,799 0 0
TOTTENHAM ACQUISTION Rights G8959N122 6 36,974 SH   SOLE   36,974 0 0
TOTTENHAM ACQUISTION Warrants G8959N114 2 36,974 SH   SOLE   36,974 0 0
TRIDENT ACQUISITIONSCORP WTS Warrants 89615T114 19 193,670 SH   SOLE   193,670 0 0
TRINITY PLACE HOLDINGS INC COM 89656D101 676 224,523 SH   SOLE   224,523 0 0
TUSCAN HOLDINGS CORP II Com 90070A103 3,536 358,660 SH   SOLE   358,660 0 0
TUSCAN HLDGS CORP II Warrants 90070A111 72 180,247 SH   SOLE   180,247 0 0
TUSCAN HOLDINGS C 26 WTS Warrants 90069K112 12 23,194 SH   SOLE   23,194 0 0
VECTOIQ ACQUISTION CORP COM 92243N103 463 44,825 SH   SOLE   44,825 0 0
VECTOIQ ACQUISTION CORP Warrants 92243N111 29 48,325 SH   SOLE   48,325 0 0
VERTICAL CAP INCOME FUND SHS B Com 92535C104 6,733 646,905 SH   SOLE   646,905 0 0
WEALTHBRIDGE ACQUISITION LTD Rights G4887W136 21 63,938 SH   SOLE   63,938 0 0
WEALTHBRIDGE ACQUISITION LTD Warrants G4887W128 5 63,938 SH   SOLE   63,938 0 0
WESTERN ASSET CORPORATE LN FD Com 95790J102 7,654 772,403 SH   SOLE   772,403 0 0
WESTERN ASSET HI INC OPP COM 95766K109 1,309 258,223 SH   SOLE   258,223 0 0
WHITEHORSE FIN INC Com 96524V106 1,508 110,085 SH   SOLE   110,085 0 0