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
ACACIA COMMUNICATIONS INC COM COM 00401C108 8,420 125,333 SH   SOLE   125,333 0 0
ADESTO TECHNOLOGIES CORP COM COM 00687D101 5,266 470,618 SH   SOLE   470,618 0 0
ADVANCED DISP SVCS INC DEL COM COM 00790X101 14,819 451,809 SH   SOLE   451,809 0 0
AGBA ACQUISITION LTD RT WARRANT AND RIGH G0120M125 13 87,800 SH   SOLE   87,800 0 0
AGBA ACQUISITION LTD WT EXP 05 WARRANT AND RIGH G0120M117 5 87,800 SH   SOLE   87,800 0 0
ALLERGAN PLC SHS COM G0177J108 48,898 276,102 SH   SOLE   276,102 0 0
ALUSSA ENERGY ACQ CO COM G0232J127 2,497 252,200 SH   SOLE   252,200 0 0
ALUSSA ENERGY ACQ CORP COM G0232J101 1,505 156,800 SH   SOLE   156,800 0 0
AMCI ACQUISITION CORP CLASS A COM 00165R101 3,454 339,950 SH   SOLE   339,950 0 0
AMCI ACQUISITION CORP WT EXP 0 WARRANT AND RIGH 00165R119 75 418,600 SH   SOLE   418,600 0 0
ANDINA ACQUISITION CORP III RT WARRANT AND RIGH G04415132 29 243,600 SH   SOLE   243,600 0 0
ANDINA ACQUISITION CORP III SH COM G04415108 2,453 243,600 SH   SOLE   243,600 0 0
ANDINA ACQUISITION CORP III WT WARRANT AND RIGH G04415124 24 243,600 SH   SOLE   243,600 0 0
ANIXTER INTL INC COM COM 035290105 3,163 36,000 SH   SOLE   36,000 0 0
APEX TECHNOLOGY ACQUISITN UNITS 03768F201 706 69,600 SH   SOLE   69,600 0 0
APEX TECHNOLOGY ACQUISITN COCO COM 03768F102 775 79,500 SH   SOLE   79,500 0 0
APEX TECHNOLOGY ACQUISITN COWT WARRANT AND RIGH 03768F110 36 39,750 SH   SOLE   39,750 0 0
ARLO TECHNOLOGIES INC COM COM 04206A101 24 10,000 SH   SOLE   10,000 0 0
AVANTOR INC SR A COV PFD CONVERTIBLE PREF 05352A209 251 5,500 SH   SOLE   5,500 0 0
BANCROFT FUND LTD COM MUTUAL FUNDS 059695106 1,232 63,300 SH   SOLE   63,300 0 0
BANK OF AMERICA CV PFD L 7.250 CONVERTIBLE PREF 060505682 258 200 SH   SOLE   200 0 0
BANK OF NEW YORK MELLON CORP COM 064058100 640 19,000 SH   SOLE   19,000 0 0
BAUSCH HEALTH COMPANIES INC CO COM 071734107 248 16,000 SH   SOLE   16,000 0 0
BRISTOL MYERS SQUIBB CO CONTNG WARRANT AND RIGH 110122157 1,884 495,735 SH   SOLE   495,735 0 0
BRUNSWICK CORP COM 117043109 248 7,000 SH   SOLE   7,000 0 0
CAESARS ENTMT CORP COM COM 127686103 16,564 2,450,279 SH   SOLE   2,450,279 0 0
CAROLINA FINL CORP NEW COM COM 143873107 234 9,047 SH   SOLE   9,047 0 0
CENTRAL EUROPN MEDIA ENTRPRICO COM G20045202 1,575 503,200 SH   SOLE   503,200 0 0
CHENIERE ENERGY, INC. 4.2500 CONVERTIBLE BOND 16411RAG4 164 250,000 PRN   SOLE   250,000 0 0
CHURCHILL CAPITAL CORP III COM 17144C203 260 26,000 SH   SOLE   26,000 0 0
CIGNA CORP NEW COM 125523100 230 1,300 SH   SOLE   1,300 0 0
CIIG MERGER CORP UNIT 1 CL A & COM 12559C202 2,590 264,300 SH   SOLE   264,300 0 0
CINCINNATI BELL INC NEW COM NE COM 171871502 725 49,518 SH   SOLE   49,518 0 0
CINCINNATI BELL PFD CVT 6.75 CONVERTIBLE PREF 171871403 2,558 58,066 SH   SOLE   58,066 0 0
CIRCOR INTL INC COM COM 17273K109 828 71,197 SH   SOLE   71,197 0 0
CITIC CAPITAL ACQ COM G21513125 1,603 162,700 SH   SOLE   162,700 0 0
CITIGROUP INC COM 172967424 316 7,500 SH   SOLE   7,500 0 0
CLEAR CHANNEL OUTDOOR HLDG COM 18453H106 86 134,500 SH   SOLE   134,500 0 0
CNH INDUSTRIAL NV COM N20944109 151 27,000 SH   SOLE   27,000 0 0
COASTAL FINANCIAL CORP/WA COM 19046P209 502 47,800 SH   SOLE   47,800 0 0
COLL 2 5/8 2/15/26 CONVERTIBLE BOND 19459JAA2 184 200,000 PRN   SOLE   200,000 0 0
CONAGRA BRANDS INC COM 205887102 293 10,000 SH   SOLE   10,000 0 0
CORCEPT THERAPEUTICS INC OC-CO COM 218352102 174 14,600 SH   SOLE   14,600 0 0
CRAFT BREW ALLIANCE INC COM COM 224122101 3,522 236,385 SH   SOLE   236,385 0 0
CVS HEALTH CORP COM 126650100 208 3,500 SH   SOLE   3,500 0 0
CYPRESS SEMICONDUCTOR CORP COM COM 232806109 29,234 1,253,619 SH   SOLE   1,253,619 0 0
DELPHI TECHNOLOGIES PLC SHS COM G2709G107 1,485 184,481 SH   SOLE   184,481 0 0
DISCOVERY INC-C COM 25470F302 561 31,986 SH   SOLE   31,986 0 0
DISH NETWORK CORPORATION COM 25470M109 205 10,234 SH   SOLE   10,234 0 0
DISNEY WALT PRODTNS COM 254687106 232 2,400 SH   SOLE   2,400 0 0
E TRADE FINANCIAL CORP COM NEW COM 269246401 3,115 90,766 SH   SOLE   90,766 0 0
EL PASO ELEC CO COM NEW COM 283677854 34,657 509,960 SH   SOLE   509,960 0 0
ENERGIZER HLDGS INC NEW COM 29272W109 348 11,500 SH   SOLE   11,500 0 0
EVOLENT HEALTH INC CL A COM 30050B101 102 18,700 SH   SOLE   18,700 0 0
FALCON MINERALS CORP COM 30607B109 299 138,914 SH   SOLE   138,914 0 0
FELLAZO INC RT WARRANT AND RIGH G3362K146 22 145,800 SH   SOLE   145,800 0 0
FELLAZO INC WT EXP 051526 WARRANT AND RIGH G3362K120 9 145,800 SH   SOLE   145,800 0 0
FERRO CORP COM 315405100 330 35,244 SH   SOLE   35,244 0 0
FGL HLDGS ORD SHS COM G3402M102 2,430 247,969 SH   SOLE   247,969 0 0
FINSERV ACQUISITION CORP COM 318085206 1,878 186,300 SH   SOLE   186,300 0 0
FITBIT INC CL A COM 33812L102 9,488 1,424,626 SH   SOLE   1,424,626 0 0
FLYING EAGLE ACQ COR COM 34407Y202 534 53,600 SH   SOLE   53,600 0 0
FORESCOUT TECHNOLOGIES INC COM COM 34553D101 5,352 169,433 SH   SOLE   169,433 0 0
FORTY SEVEN INC COM COM 34983P104 12,328 129,200 SH   SOLE   129,200 0 0
FORUM MERGER II CORP CL A COM 34986F103 3,147 305,826 SH   SOLE   305,826 0 0
FORUM MERGER II CORP WT EXP 09 WARRANT AND RIGH 34986F111 100 368,900 SH   SOLE   368,900 0 0
FOX CORP CL B COM 35137L204 1,750 76,507 SH   SOLE   76,507 0 0
FRONT YD RESIDENTIAL CORP COM COM 35904G107 3,222 269,586 SH   SOLE   269,586 0 0
GABELLI CV SECURITIES FUND MUTUAL FUNDS 36240B109 1,597 357,988 SH   SOLE   357,988 0 0
GABELLI DIV&INC TR COM MUTUAL FUNDS 36242H104 9,514 642,380 SH   SOLE   642,380 0 0
GABELLI GLB SML & MD CP VAL CO MUTUAL FUNDS 36249W104 601 82,711 SH   SOLE   82,711 0 0
GABELLI GLOBAL UTIL & INCOMECO MUTUAL FUNDS 36242L105 5,256 387,334 SH   SOLE   387,334 0 0
GABELLI GO ANYWHERE TRUST MUTUAL FUNDS 36250J109 950 111,487 SH   SOLE   111,487 0 0
GABELLI MULTIMEDIA TRST INC MUTUAL FUNDS 36239Q109 1,743 322,246 SH   SOLE   322,246 0 0
GAIN CAP HLDGS INC COM COM 36268W100 950 170,300 SH   SOLE   170,300 0 0
GAMCO INVESTORS INC COM COM 361438104 32,260 2,935,401 SH   SOLE   2,935,401 0 0
GAMCO NAT RESOURCE GOLD X MUTUAL FUNDS 36465E101 55 14,235 SH   SOLE   14,235 0 0
GCP APPLIED TECHNOLOGIES INCCO COM 36164Y101 178 10,000 SH   SOLE   10,000 0 0
GDL FUND MUTUAL FUNDS 361570104 13,655 1,741,664 SH   SOLE   1,741,664 0 0
GENERAL ELEC CO COM 369604103 242 30,500 SH   SOLE   30,500 0 0
GENWORTH FINL INC COM CL A COM 37247D106 1,838 553,610 SH   SOLE   553,610 0 0
GIGCAPITAL2 INC COM COM 375036100 2,025 203,500 SH   SOLE   203,500 0 0
GIGCAPITAL2 INC RT WARRANT AND RIGH 375036126 41 203,500 SH   SOLE   203,500 0 0
GIGCAPITAL2 INC WT EXP 022826 WARRANT AND RIGH 375036118 63 203,500 SH   SOLE   203,500 0 0
GILAT SATELLITE NETWORKS LTDSH COM M51474118 2,626 370,353 SH   SOLE   370,353 0 0
GLORY STAR NEW MEDIA GROUP H COM G39973105 61 14,798 SH   SOLE   14,798 0 0
GLORY STAR NEW MEDIA GROUP H WARRANT AND RIGH G39973113 17 208,580 SH   SOLE   208,580 0 0
GREENROSE ACQ CORP COM 395392202 1,390 143,300 SH   SOLE   143,300 0 0
GRIFOLS SA SP ADR REP B NVT COM 398438408 8,061 400,271 SH   SOLE   400,271 0 0
GRUPO TELEVISA SA DE CV ADR (B COM 40049J206 171 29,500 SH   SOLE   29,500 0 0
GYRODYNE LLC COM COM 403829104 1,285 87,994 SH   SOLE   87,994 0 0
HEALTHCARE MERGER CORP COM 42227L201 2,293 222,600 SH   SOLE   222,600 0 0
HEALTHCARE MERGER CORP A COM 42227L102 2,463 253,900 SH   SOLE   253,900 0 0
HEXCEL CORP NEW COM COM 428291108 2,470 66,406 SH   SOLE   66,406 0 0
HLX 4 1/8 9/15/23 CONVERTIBLE BOND 42330PAJ6 135 200,000 PRN   SOLE   200,000 0 0
ICAHN ENTERPRISES LP DEPOSITRY COM 451100101 349 7,200 SH   SOLE   7,200 0 0
ICPT 2.000 05/15/26 CONVERTIBLE BOND 45845PAB4 304 350,000 PRN   SOLE   350,000 0 0
ICPT 3 1/4 7/1/23 CONVERTIBLE BOND 45845PAA6 163 200,000 PRN   SOLE   200,000 0 0
INFN 2 1/8 9/1/24 CONVERTIBLE BOND 45667GAC7 282 350,000 PRN   SOLE   350,000 0 0
INTERACTIVE BROKERS COM 45841N107 1,381 32,000 SH   SOLE   32,000 0 0
INTERNATIONAL GAME TECH PLC SH COM G4863A108 65 11,000 SH   SOLE   11,000 0 0
INTERPRIVATE ACQ COR COM 46064A202 2,959 299,200 SH   SOLE   299,200 0 0
IPHI 1 1/8 12/1/20 CONVERTIBLE BOND 45772FAB3 247 125,000 PRN   SOLE   125,000 0 0
KEMET CORPORATION COME NEW COM 488360207 7,363 304,755 SH   SOLE   304,755 0 0
KKR & CO INC CL A COM 48251W104 2,685 114,410 SH   SOLE   114,410 0 0
LEGG MASON INC COM COM 524901105 8,670 177,483 SH   SOLE   177,483 0 0
LENNAR B SHARES COM 526057302 5,156 178,281 SH   SOLE   178,281 0 0
LF CAP ACQUISITION CORP CL A COM 50200K108 3,469 338,393 SH   SOLE   338,393 0 0
LF CAP ACQUISITION CORP WT EXP WARRANT AND RIGH 50200K116 88 338,393 SH   SOLE   338,393 0 0
LIBERTY BRAVES GROUP C COM 531229888 216 11,339 SH   SOLE   11,339 0 0
LIBERTY SIRIUS GROUP C COM 531229607 17,913 566,500 SH   SOLE   566,500 0 0
LIV CAP ACQUISITION CORP UNIT UNITS G5510C124 1,025 104,600 SH   SOLE   104,600 0 0
LOGMEIN INC COM COM 54142L109 12,546 150,650 SH   SOLE   150,650 0 0
LORAL SPACE & COMMUNICATNS ICO COM 543881106 2,621 161,301 SH   SOLE   161,301 0 0
MACQUARIE INFRASTRUCTURE COMPA COM 55608B105 770 30,500 SH   SOLE   30,500 0 0
MADISON SQUARE GARDEN CO NEWCL COM 55825T103 317 1,500 SH   SOLE   1,500 0 0
MEET GROUP INC COM COM 58513U101 873 148,757 SH   SOLE   148,757 0 0
MEGALITH FINANCIAL ACQUISITION COM 58518F109 2,417 234,900 SH   SOLE   234,900 0 0
MELLANOX TECHNOLOGIES LTD SHS COM M51363113 22,636 186,582 SH   SOLE   186,582 0 0
MIC 2 10/1/23 CONVERTIBLE BOND 55608BAB1 198 250,000 PRN   SOLE   250,000 0 0
MONOCLE ACQUISITION CORP COM COM 609754106 1,769 176,000 SH   SOLE   176,000 0 0
MONOCLE ACQUISITION CORP WT EX WARRANT AND RIGH 609754114 31 102,000 SH   SOLE   102,000 0 0
MSC INDL DIRECT INC CL A COM 553530106 550 10,000 SH   SOLE   10,000 0 0
MSG NETWORK INC CL A COM 553573106 117 11,500 SH   SOLE   11,500 0 0
NASDAQ STOCK MARKET INC COM COM 631103108 522 5,500 SH   SOLE   5,500 0 0
NATIONAL FUEL GAS CO N J COM COM 636180101 289 7,750 SH   SOLE   7,750 0 0
NAVISTAR INTL CORP COM COM 63934E108 829 50,294 SH   SOLE   50,294 0 0
NEBULA ACQUISITION CORP COM CL COM 629076100 5,210 513,293 SH   SOLE   513,293 0 0
NEBULA ACQUISITION CORP WT EXP WARRANT AND RIGH 629076118 60 59,166 SH   SOLE   59,166 0 0
NEE 4.872 9/1/22 CV PFD CONVERTIBLE PREF 65339F796 347 7,000 SH   SOLE   7,000 0 0
NEW PROVIDENCE ACQ C COM 64822P205 3,395 330,465 SH   SOLE   330,465 0 0
NEWMONT CORP COM 651639106 408 9,000 SH   SOLE   9,000 0 0
OIS 1 1/2 2/15/23 CONVERTIBLE BOND 678026AH8 83 200,000 PRN   SOLE   200,000 0 0
OMNOVA SOLUTIONS INC COM COM 682129101 6,976 687,983 SH   SOLE   687,983 0 0
OPKO HEALTH INC COM COM 68375N103 13 10,000 SH   SOLE   10,000 0 0
OPTION CARE HEALTH INC COM 68404L201 1,439 151,938 SH   SOLE   151,938 0 0
PACIFIC BIOSCIENCES CALIF INCO COM 69404D108 2,910 950,949 SH   SOLE   950,949 0 0
PB BANCORP INC COM COM 70454T100 2,073 139,124 SH   SOLE   139,124 0 0
PERRIGO COMPANY COM G97822103 216 4,500 SH   SOLE   4,500 0 0
PIVOTAL INVT CORP II COM CL A COM 72582K100 1,633 164,800 SH   SOLE   164,800 0 0
PIVOTAL INVT CORP II WT EXP 06 WARRANT AND RIGH 72582K118 38 54,932 SH   SOLE   54,932 0 0
PNC FINANCIAL CORP COM 693475105 345 3,600 SH   SOLE   3,600 0 0
POPE RES DEL L P DEPOSITARY RC COM 732857107 1,519 18,089 SH   SOLE   18,089 0 0
PROFICIENT ALPHA ACQUSTN CORRT WARRANT AND RIGH 74317H121 33 164,000 SH   SOLE   164,000 0 0
PROFICIENT ALPHA ACQUSTN CORWT WARRANT AND RIGH 74317H113 8 153,900 SH   SOLE   153,900 0 0
PROSHARES TRUST ULTRASHORT SP5 ETF - EQUITY 74347B383 1,218 40,000 SH   SOLE   40,000 0 0
PVGCN 2 1/4 3/15/22 CONVERTIBLE BOND 74139CAB8 232 250,000 PRN   SOLE   250,000 0 0
QIAGEN NV SHS NEW COM N72482123 279 6,700 SH   SOLE   6,700 0 0
RA PHARMACEUTICALS INC COM COM 74933V108 16,694 347,727 SH   SOLE   347,727 0 0
RDUS 3.000 09/01/24 CONVERTIBLE BOND 750469AA6 284 400,000 PRN   SOLE   400,000 0 0
RTI BIOLOGICS INC COM COM 74975N105 476 278,429 SH   SOLE   278,429 0 0
RYMAN HOSPITALITY PPTYS INC CO COM 78377T107 301 8,400 SH   SOLE   8,400 0 0
SCRIPPS E W CO OHIO CL A COM 811054402 109 14,500 SH   SOLE   14,500 0 0
SONY CORP-ADR (B:SNE US) COM 835699307 1,302 22,000 SH   SOLE   22,000 0 0
SPRINT CORP COM 85207U105 33,558 3,893,086 SH   SOLE   3,893,086 0 0
SPWR 4 1/15/23 CONVERTIBLE BOND 867652AL3 509 625,000 PRN   SOLE   625,000 0 0
STARS GROUP INC COM COM 85570W100 11,470 561,716 SH   SOLE   561,716 0 0
TALLGRASS ENERGY LP CLASS A SH COM 874696107 22,366 1,358,805 SH   SOLE   1,358,805 0 0
TAUBMAN CTRS INC COM COM 876664103 8,170 195,090 SH   SOLE   195,090 0 0
TBPH 3 1/4 11/1/23 CONVERTIBLE BOND 88339KAA0 585 600,000 PRN   SOLE   600,000 0 0
TD AMERITRADE HLDG CORP COM COM 87236Y108 4,016 115,860 SH   SOLE   115,860 0 0
TECH DATA CORP COM COM 878237106 25,949 198,309 SH   SOLE   198,309 0 0
TELEPHONE & DATA SYS COM 879433829 325 19,400 SH   SOLE   19,400 0 0
TENZING ACQUISITION CORP ORD S COM G8708A116 1,259 119,800 SH   SOLE   119,800 0 0
TENZING ACQUISITION CORP WT EX WARRANT AND RIGH G8708A108 18 194,500 SH   SOLE   194,500 0 0
TERRAFORM PWR INC COM CL A COM 88104R209 4,829 306,205 SH   SOLE   306,205 0 0
TEXAS INSTRUMENTS INC COM 882508104 330 3,300 SH   SOLE   3,300 0 0
TEXTRON INC COM 883203101 280 10,500 SH   SOLE   10,500 0 0
TIFFANY & CO NEW COM COM 886547108 19,028 146,932 SH   SOLE   146,932 0 0
TLRY 5 10/1/23 CONVERTIBLE BOND 88688TAB6 95 300,000 PRN   SOLE   300,000 0 0
TRINE ACQUISITION CORP COM CL COM 89628U108 984 99,000 SH   SOLE   99,000 0 0
TRINE ACQUISITION CORP WT EXP WARRANT AND RIGH 89628U116 30 49,500 SH   SOLE   49,500 0 0
TWO 6 1/4 1/15/22 CONVERTIBLE BOND 90187BAA9 447 500,000 PRN   SOLE   500,000 0 0
TWTR 1/4 6/15/24 CONVERTIBLE BOND 90184LAF9 179 200,000 PRN   SOLE   200,000 0 0
UNION ACQUISITION CORP II SHS COM G9402Q100 2,872 293,700 SH   SOLE   293,700 0 0
UNION ACQUISITION CORP II WT E WARRANT AND RIGH G9402Q126 73 293,700 SH   SOLE   293,700 0 0
UNITED TECHNOLOGIES CORP COM 913017109 1,706 18,085 SH   SOLE   18,085 0 0
VANECK VECTORS GOLD MINERS ETF ETF - EQUITY 92189F106 235 10,200 SH   SOLE   10,200 0 0
VECO 2.7 1/15/23 CONVERTIBLE BOND 922417AD2 165 200,000 PRN   SOLE   200,000 0 0
VECTOIQ ACQUISITION CORP COM COM 92243N103 635 59,667 SH   SOLE   59,667 0 0
VECTOIQ ACQUISITION CORP WT EX WARRANT AND RIGH 92243N111 81 41,590 SH   SOLE   41,590 0 0
VEON LTD ADR COM 91822M106 63 42,000 SH   SOLE   42,000 0 0
VERIZON COMMUNICATIONS COM 92343V104 1,451 27,000 SH   SOLE   27,000 0 0
VIACOMCBS INC CL A COM 92556H107 298 16,723 SH   SOLE   16,723 0 0
VIACOMCBS INC CL B COM 92556H206 187 13,350 SH   SOLE   13,350 0 0
VULCAN MATLS CO COM COM 929160109 259 2,400 SH   SOLE   2,400 0 0
WABCO HLDGS INC COM 92927K102 26,034 192,774 SH   SOLE   192,774 0 0
WELLS FARGO CV PFD L 7.500 CONVERTIBLE PREF 949746804 320 250 SH   SOLE   250 0 0
WRIGHT MEDICAL GROUP COM N96617118 14,668 511,958 SH   SOLE   511,958 0 0
YATRA ONLINE INC ORD SHS COM G98338109 704 683,742 SH   SOLE   683,742 0 0
YUNHONG INTL UNIT EX UNITS G98882114 1,286 135,400 SH   SOLE   135,400 0 0