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
180 DEGREE CAP CORP COM Com 68235B109 17 10,000 SH   SOLE   10,000 0 0
ACAMAR PARTNERS ACQUISITION CORP WT Warrants 004285110 83 63,751 SH   SOLE   63,751 0 0
ABERDEEN ASIA PACIFIC INCOM FD Com 003009107 1,646 432,108 SH   SOLE   432,108 0 0
ABERDEEN EMERGIONG MKT EQ Com 00301W105 979 161,825 SH   SOLE   161,825 0 0
ABERDEEN JAPAN EQUITY FD Com 00306J109 1,157 149,244 SH   SOLE   149,244 0 0
ADAMS EXPRESS COMPANY Com 006212104 3,172 212,740 SH   SOLE   212,740 0 0
ADAMS NATURAL RESOURCES Com 00548F105 4,155 365,768 SH   SOLE   365,768 0 0
AGBA ACQUISITION LTD RTS Rights G0120M125 19 118,350 SH   SOLE   118,350 0 0
AGBA ACQUISITION LTD WT 5/10/24 Warrants G0120M117 34 118,350 SH   SOLE   118,350 0 0
ALBERTON ACQUISITION CORP Rights G35006132 30 115,555 SH   SOLE   115,555 0 0
ALBERTON ACQUISITION CORP Warrants G35006124 30 115,555 SH   SOLE   115,555 0 0
ALUSSA ENERGY ACQUIS UTF EXP com G0232J127 272 27,200 SH   SOLE   27,200 0 0
AMERICAN VRTUAL VLOUD TECH WTS Warrants 030382113 5 21,154 SH   SOLE   21,154 0 0
AMPLITUDE HEALTHCARE ACQ CLASS Com 03212A105 2,502 250,000 SH   SOLE   250,000 0 0
AMPLITUDE HEALTHCARE ACQ WTS Warrants 03212A113 94 93,958 SH   SOLE   93,958 0 0
ANDINA ACQUISITION CORP III Rights G04415132 50 199,650 SH   SOLE   199,650 0 0
ANDINA ACQUISITION CORP III Warrants G04415124 85 197,650 SH   SOLE   197,650 0 0
ANDINA ACQUISTION CORP III Com G04415108 2,048 199,650 SH   SOLE   199,650 0 0
APEX TECHNOLOGY ACQUISITION Units 03768F201 2,526 220,000 SH   SOLE   220,000 0 0
ASA GOLD AND PRECIOUS METALS Com G3156P103 2,924 166,874 SH   SOLE   166,874 0 0
ATLAS TECHNICAL C 25 WTS WARRANTS Warrants 049430119 10 25,291 SH   SOLE   25,291 0 0
BARINGS BDC INC COM Com 06759L103 1,573 198,125 SH   SOLE   198,125 0 0
BOSTON OMAHA CORP COM Com 101044105 1,187 74,218 SH   SOLE   74,218 0 0
BOULDER GROWTH & INCM FD INC Com 101507101 7,890 837,629 SH   SOLE   837,629 0 0
B RILEY PRIN MERGER UTS Units 05600U205 2,337 199,571 SH   SOLE   199,571 0 0
BRANDYWINE GLOBAL INCOME Com 10537L104 10,961 949,933 SH   SOLE   949,933 0 0
BROOKFIELD PPTY REIT INC CLASS A Units 11282X103 716 71,926 SH   SOLE   71,926 0 0
CENTRAL SECS CORP COM Com 155123102 11,067 383,591 SH   SOLE   383,591 0 0
CF FIN ACQUISITION CORP CL A Com 12528N107 2,675 246,552 SH   SOLE   246,552 0 0
CF FIN ACQUISITION CORP RED WT Warrants 12528N115 83 50,064 SH   SOLE   50,064 0 0
CHP MERGER CORP Units 12558Y205 1,064 105,000 SH   SOLE   105,000 0 0
CHURCHILL CAP CORP II WT EXP Warrants 17143G114 186 64,419 SH   SOLE   64,419 0 0
CHURCHILL CAP CORP III Units 17144C203 1,583 140,000 SH   SOLE   140,000 0 0
CRESCENT ACQUISITION CORP CL A Com 22564L105 131 12,500 SH   SOLE   12,500 0 0
CRESCENT CAP BDC INC Com 225655109 1,808 143,003 SH   SOLE   143,003 0 0
DELAWARE INV MINN MUNI II Com 24610V103 6,557 518,311 SH   SOLE   518,311 0 0
DFP HEALTHCARE ACQUISITIONS CORP UNIT 1 COM CL A & 1/4 WT EXP Units 23343Q209 3,207 312,100 SH   SOLE   312,100 0 0
DIAMONDPEAK HLDGS CORP COM CL A Com 25280H100 3,271 317,572 SH   SOLE   317,572 0 0
DIAMONDPEAK HLDGS CORP RED WT Warrants 25280H118 186 105,770 SH   SOLE   105,770 0 0
DIAMONDPEAK HLDGS COR Units 25280H209 165 15,008 SH   SOLE   15,008 0 0
DIVIDEND AND INCOME FUND Com 25538A204 5,538 544,060 SH   SOLE   544,060 0 0
DMY TECHNOLOGY GR 27 UTS EXP 02/21/27 Unit 233253202 1,904 180,000 SH   SOLE   180,000 0 0
EQUUS TOTAL RETURN INC Com 294766100 125 106,919 SH   SOLE   106,919 0 0
EV FLOATING-RATE INCOME PLUS Com 278284104 4,804 347,455 SH   SOLE   347,455 0 0
FINSERV ACQUISITION CORP UNIT Unit 318085206 1,732 164,950 SH   SOLE   164,950 0 0
FIRST TR SR FLTG RT INC FD 2 Com 33733U108 148 13,584 SH   SOLE   13,584 0 0
FLYING EAGLE UNITS Units 34407Y202 2,685 230,500 SH   SOLE   230,500 0 0
FORTRESS VALUE ACQUI UTS Units 34962V205 1,733 168,278 SH   SOLE   168,278 0 0
FORUM MERGER II CORPCL A Com 34986F103 1,505 91,466 SH   SOLE   91,466 0 0
FORUM MERGER II CORPWT EXP 09/30/2025 Warrants 34986F111 414 88,185 SH   SOLE   88,185 0 0
FRANCHISE GROUP Com 35180X105 438 20,000 SH   SOLE   20,000 0 0
FRANKLIN UNIVERSAL TRUST Com 355145103 1,058 158,848 SH   SOLE   158,848 0 0
FS KKR CAPITAL CORP COM Com 302635107 864 61,738 SH   SOLE   61,738 0 0
FS KKR CAPITAL CORP II Com 35952V303 135 10,440 SH   SOLE   10,440 0 0
Fusion Acq. Units Units 36118H204 1,219 120,000 SH   SOLE   120,000 0 0
GALILEO ACQUISITI 26 WTS WARRANTS Warrants G3770A110 219 377,100 SH   SOLE   377,100 0 0
GALILEO ACQUISITION CORP Com G3770A102 3,483 351,500 SH   SOLE   351,500 0 0
GARRISON CAP INC COM Com 366554103 2,118 626,709 SH   SOLE   626,709 0 0
GDL FUND/THE Com 361570104 846 102,800 SH   SOLE   102,800 0 0
GENERAL AMERICAN INVESTORS Com 368802104 9,246 290,602 SH   SOLE   290,602 0 0
GIGCAPITAL2 INC RIGHT 02/28/2026 Rights 375036126 52 193,226 SH   SOLE   193,226 0 0
GIGCAPITAL2 INC W EXP 02/28/202 Warrants 375036118 96 193,226 SH   SOLE   193,226 0 0
GIGCAPITAL3 INC UNIT Units 37519D206 2,900 288,884 SH   SOLE   288,884 0 0
GORES HOLDINGS IV IN UTS EXP Units 382865202 2,084 200,400 SH   SOLE   200,400 0 0
GRAF INDL CORP Warrants 384278115 136 59,437 SH   SOLE   59,437 0 0
GRIFFIN INL RLTY INC Com 398231100 1,953 36,054 SH   SOLE   36,054 0 0
HAYMAKER ACQUISITIONCORP II Com 42087L101 1,198 115,759 SH   SOLE   115,759 0 0
HAYMAKER ACQUISITIONCORP II Warrants 42087L119 39 25,314 SH   SOLE   25,314 0 0
HEALTHCARE MERGER CORP UNIT Units 42227L201 1,857 180,000 SH   SOLE   180,000 0 0
HENNESSY CAPITAL ACQUISI CLASS A Com 42589C104 1,826 169,816 SH   SOLE   169,816 0 0
HENNESSY CAPITAL 25 WTS Warrants 42589C112 114 103,949 SH   SOLE   103,949 0 0
HIGH INCOME SECS FD Com 42968F108 534 70,000 SH   SOLE   70,000 0 0
HIGHLAND GLOBAL ALLOCATION FD Com 43010T104 1,397 216,996 SH   SOLE   216,996 0 0
HILL INTL INC COM Com 431466101 1,784 1,173,405 SH   SOLE   1,173,405 0 0
HL ACQUISITION Com G4603R106 488 40,081 SH   SOLE   40,081 0 0
HL ACQUISITION Rights G4603R130 46 49,031 SH   SOLE   49,031 0 0
HL ACQUISITION Warrants G4603R122 25 11,053 SH   SOLE   11,053 0 0
HOWARD HUGHES CORP Com 44267D107 623 12,000 SH   SOLE   12,000 0 0
INTL GNRL INSURANCE HLDNGS LTD WT EX Warrants G4809J114 45 132,500 SH   SOLE   132,500 0 0
JAPAN SMALLER CAPTLZTN FD INC Com 47109U104 2,850 364,423 SH   SOLE   364,423 0 0
JUNIPER INDL HLDGS INC Units 48205G205 2,329 226,150 SH   SOLE   226,150 0 0
KBL MERGER CORP IV-CW22 Warrants 48242A112 93 300,407 SH   SOLE   300,407 0 0
KBL MERGER CORP IV-RTS Rights 48242A120 49 293,792 SH   SOLE   293,792 0 0
KENSINGTON CAP ACQUISITION CORP UNIT Units 490073202 301 30,000 SH   SOLE   30,000 0 0
LANDCADIA HLDGS II INC Com 51476X105 1,202 73,493 SH   SOLE   73,493 0 0
LANDCADIA HLDGS II INC W EXP 05/09/202 Warrants 51476X113 219 40,628 SH   SOLE   40,628 0 0
LANDCADIA HLDGS II INC UNIT EX 050926 Units 51476X204 176 10,197 SH   SOLE   10,197 0 0
LEGACY ACQUISITION CORP Warrants 524643111 89 182,206 SH   SOLE   182,206 0 0
LF CAP ACQUISITION Warrants 50200K116 150 167,000 SH   SOLE   167,000 0 0
LIVE OAK ACQUISITION CORP UNIT Units 53804F202 1,112 110,972 SH   SOLE   110,972 0 0
LION GROUP HLDG Warrants 53620U101 6 36,100 SH   SOLE   36,100 0 0
LONGEVITY ACQUISTION CORP Rights G56372124 20 100,315 SH   SOLE   100,315 0 0
LONGEVITY ACQUISTION CORP Warrants G56372116 24 121,215 SH   SOLE   121,215 0 0
MONOCLE ACQUISITION CORP WT 6/12/2024 Warrants 609754114 36 55,000 SH   SOLE   55,000 0 0
MORGAN STANLEY INDIA INVEST Com 61745C105 5,708 351,479 SH   SOLE   351,479 0 0
MVC CAPITAL INC Com 553829102 1,582 242,311 SH   SOLE   242,311 0 0
NETFIN ACQUISITIO 24 WTF WARRANTS Warrants G6455A115 172 103,700 SH   SOLE   103,700 0 0
NEW IRELAND FUND INC COM Com 645673104 762 98,329 SH   SOLE   98,329 0 0
OAKTREE ACQUISTION Units G67145121 2,140 200,000 SH   SOLE   200,000 0 0
PIONEER DIVERSIFIED HIGH INC Com 723653101 2,103 175,010 SH   SOLE   175,010 0 0
PIONEER FLOATING RATE CF Com 72369J102 651 68,505 SH   SOLE   68,505 0 0
PIVOTAL INVT CORP II COM Com 72582K100 2,579 268,878 SH   SOLE   268,878 0 0
PIVOTALINVESTMENT COIRP II Units 72582K209 185 18,000 SH   SOLE   18,000 0 0
PIVOTAL INVESTMENT CORP II WTS Warrants 72582K118 37 46,959 SH   SOLE   46,959 0 0
PROPTECH ACQUISITION CORP UNIT Units 74349F200 2,433 229,500 SH   SOLE   229,500 0 0
RMG ACQUISITION CORP Com 749641106 1,211 118,398 SH   SOLE   118,398 0 0
RMG ACQUISITION CORP Warants 749641114 47 47,603 SH   SOLE   47,603 0 0
RMR REAL ESTATE INCOME FUND COM Com 76970B101 5,662 485,566 SH   SOLE   485,566 0 0
ROYCE GLOBAL VALUE TR INC COM Com 78081T104 7,408 640,301 SH   SOLE   640,301 0 0
ROYCE VALUE TRUST Com 780910105 209 16,700 SH   SOLE   16,700 0 0
SC HEALTH CORP WTF WARRANTS EXP Warrants G78516401 184 170,000 SH   SOLE   170,000 0 0
SC HEALTH CORP UNIT 99/99/9999 Units G78516302 819 78,715 SH   SOLE   78,715 0 0
SCHULTZE SPL PURP ACQUISITION CORP WT Warrants 80821R117 54 41,750 SH   SOLE   41,750 0 0
SCHULTZE SPL PURP ACQUSTN CORP COM Com 80821R109 908 88,768 SH   SOLE   88,768 0 0
SOFTWARE ACQUISIT 26 WTS Warrants 83406B119 77 85,762 SH   SOLE   85,762 0 0
SOFTWARE ACQUISITION GRO CLASS A Com 83406B101 1,724 171,524 SH   SOLE   171,524 0 0
SOURCE CAPITAL INC Com 836144105 6,571 198,615 SH   SOLE   198,615 0 0
SPARTAN ENERGY ACQUISITI CLASS A Com 846784106 1,072 100,000 SH   SOLE   100,000 0 0
SPDR S&P 500 Com 78462F103 1,237 4,012 SH   SOLE   4,012 0 0
SUTTER ROCK CAP CORP COM Com 86944Q100 4,424 522,293 SH   SOLE   522,293 0 0
SWISS HELVETIA FUND Com 870875101 488 62,248 SH   SOLE   62,248 0 0
TAIWAN FD INC Com 874036106 5,268 248,352 SH   SOLE   248,352 0 0
TEGNA INC Com 87901J105 1,022 91,746 SH   SOLE   91,746 0 0
THL CREDIT INC Com 872438106 259 80,055 SH   SOLE   80,055 0 0
THUNDERBRIDGE ACQ. Com G8857S116 1,371 365,471 SH   SOLE   365,471 0 0
TOTTENHAM ACQUISTION Warrants G8959N114 3 14,150 SH   SOLE   14,150 0 0
TRIDENT ACQUISITIONS CORP Warrants 89615T114 89 193,670 SH   SOLE   193,670 0 0
TRINITY PLACE HOLDINGS INC Com 89656D101 315 228,523 SH   SOLE   228,523 0 0
TUSCAN HLDGS CORP II Warrants 90070A111 96 177,747 SH   SOLE   177,747 0 0
TUSCAN HOLDINGS C 26 WTS Warrants 90069K112 14 23,194 SH   SOLE   23,194 0 0
VERTICAL CAP INCOME FUND SHS B Com 92535C104 6,191 639,605 SH   SOLE   639,605 0 0
VILLAGE SUPERMARKET Com 927107409 1,291 46,582 SH   SOLE   46,582 0 0
VOYA PRIME RATE CF Com 92913A100 674 165,697 SH   SOLE   165,697 0 0
WESTERN ASSET CORPORATE LN FD Com 95790J102 7,792 911,446 SH   SOLE   911,446 0 0
WESTERN ASSET HI INC OPP Com 95766K109 1,790 387,371 SH   SOLE   387,371 0 0
WESTERN ASST VARIABL RTE Com 957667108 3,211 204,553 SH   SOLE   204,553 0 0