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
58.COM INC-ADR COM 31680Q104 3,878 71,900 SH   SOLE   71,900 0 0
ABBVIE INC COM COM 00287Y109 253 2,577 SH   SOLE   2,577 0 0
ACACIA COMMUNICATIONS INC COM COM 00401C108 6,784 100,962 SH   SOLE   100,962 0 0
ADESTO TECHNOLOGIES CORP COM COM 00687D101 4,314 344,052 SH   SOLE   344,052 0 0
ADVANCED DISP SVCS INC DEL COM COM 00790X101 11,423 378,607 SH   SOLE   378,607 0 0
AGBA ACQUISITION LTD RT WARRANT AND RIGH G0120M125 14 87,800 SH   SOLE   87,800 0 0
AGBA ACQUISITION LTD WT EXP 05 WARRANT AND RIGH G0120M117 25 87,800 SH   SOLE   87,800 0 0
ALUSSA ENERGY ACQ CO COM G0232J127 2,525 252,200 SH   SOLE   252,200 0 0
ALUSSA ENERGY ACQ CORP COM G0232J101 1,544 156,800 SH   SOLE   156,800 0 0
AMCI ACQUISITION CORP CLASS A COM 00165R101 354 34,680 SH   SOLE   34,680 0 0
AMCI ACQUISITION CORP WT EXP 0 WARRANT AND RIGH 00165R119 134 243,300 SH   SOLE   243,300 0 0
ANDINA ACQUISITION CORP III RT WARRANT AND RIGH G04415132 61 243,600 SH   SOLE   243,600 0 0
ANDINA ACQUISITION CORP III SH COM G04415108 2,499 243,600 SH   SOLE   243,600 0 0
ANDINA ACQUISITION CORP III WT WARRANT AND RIGH G04415124 105 243,600 SH   SOLE   243,600 0 0
APEX TECHNOLOGY ACQUISITN UNITS 03768F201 1,030 89,711 SH   SOLE   89,711 0 0
APEX TECHNOLOGY ACQUISITN COCO COM 03768F102 1,849 180,600 SH   SOLE   180,600 0 0
APEX TECHNOLOGY ACQUISITN COWT WARRANT AND RIGH 03768F110 68 39,750 SH   SOLE   39,750 0 0
API GROUP CORP COM 00187Y100 131 10,805 SH   SOLE   10,805 0 0
ARLO TECHNOLOGIES INC COM COM 04206A101 26 10,000 SH   SOLE   10,000 0 0
AVANTOR INC SR A COV PFD CONVERTIBLE PREF 05352A209 375 6,500 SH   SOLE   6,500 0 0
AVID TECHNOLOGY INC COM 05367P100 73 10,000 SH   SOLE   10,000 0 0
BANCROFT FUND LTD COM MUTUAL FUNDS 059695106 1,510 63,300 SH   SOLE   63,300 0 0
BANK OF AMERICA CV PFD L 7.250 CONVERTIBLE PREF 060505682 270 200 SH   SOLE   200 0 0
BANK OF NEW YORK MELLON CORP COM 064058100 734 19,000 SH   SOLE   19,000 0 0
BAUSCH HEALTH COMPANIES INC CO COM 071734107 375 20,500 SH   SOLE   20,500 0 0
BECTON DICKINSON & CO COM COM 075887109 227 950 SH   SOLE   950 0 0
BIO RAD LABS INC CL A COM 090572207 226 500 SH   SOLE   500 0 0
BITAUTO HLDGS LTD SPONSORED AD COM 091727107 1,344 84,800 SH   SOLE   84,800 0 0
BRISTOL MYERS SQUIBB CO CONTNG WARRANT AND RIGH 110122157 1,369 382,329 SH   SOLE   382,329 0 0
BRUNSWICK CORP COM 117043109 282 4,400 SH   SOLE   4,400 0 0
CAESARS ENTMT CORP COM COM 127686103 22,501 1,855,021 SH   SOLE   1,855,021 0 0
CENTRAL EUROPN MEDIA ENTRPRICO COM G20045202 1,629 460,126 SH   SOLE   460,126 0 0
CHENIERE ENERGY, INC. 4.250 0 CONVERTIBLE BOND 16411RAG4 159 250,000 PRN   SOLE   250,000 0 0
CHURCHILL CAPITAL CORP III COM 17144C203 627 55,400 SH   SOLE   55,400 0 0
CIGNA CORP NEW COM 125523100 244 1,300 SH   SOLE   1,300 0 0
CIIG MERGER CORP UNIT 1 CL A & COM 12559C202 2,709 264,300 SH   SOLE   264,300 0 0
CINCINNATI BELL INC NEW COM NE COM 171871502 1,224 82,400 SH   SOLE   82,400 0 0
CINCINNATI BELL PFD CVT 6.75 CONVERTIBLE PREF 171871403 3,018 62,973 SH   SOLE   62,973 0 0
CITIC CAPITAL ACQ COM G21513125 3,213 319,700 SH   SOLE   319,700 0 0
CITIGROUP INC COM 172967424 358 7,000 SH   SOLE   7,000 0 0
CLEAR CHANNEL OUTDOOR HLDG COM 18453H106 94 90,000 SH   SOLE   90,000 0 0
CNH INDUSTRIAL NV COM N20944109 213 30,250 SH   SOLE   30,250 0 0
COASTAL FINANCIAL CORP/WA COM 19046P209 694 47,800 SH   SOLE   47,800 0 0
COLL 2 5/8 2/15/26 CONVERTIBLE BOND 19459JAA2 180 200,000 PRN   SOLE   200,000 0 0
CORCEPT THERAPEUTICS INC OC-CO COM 218352102 246 14,600 SH   SOLE   14,600 0 0
CRAFT BREW ALLIANCE INC COM COM 224122101 3,453 224,336 SH   SOLE   224,336 0 0
CVS HEALTH CORP COM 126650100 227 3,500 SH   SOLE   3,500 0 0
DELPHI TECHNOLOGIES PLC SHS COM G2709G107 4,206 295,966 SH   SOLE   295,966 0 0
DISCOVERY INC-C COM 25470F302 865 44,908 SH   SOLE   44,908 0 0
DISH NETWORK CORPORATION COM 25470M109 311 9,000 SH   SOLE   9,000 0 0
DISNEY WALT PRODTNS COM 254687106 268 2,400 SH   SOLE   2,400 0 0
E TRADE FINANCIAL CORP COM NEW COM 269246401 7,248 145,750 SH   SOLE   145,750 0 0
EL PASO ELEC CO COM NEW COM 283677854 28,541 425,991 SH   SOLE   425,991 0 0
ENERGIZER HLDGS INC NEW COM 29272W109 499 10,500 SH   SOLE   10,500 0 0
EVOLENT HEALTH INC CL A COM 30050B101 130 18,300 SH   SOLE   18,300 0 0
FACEBOOK INC CL A COM 30303M102 238 1,050 SH   SOLE   1,050 0 0
FALCON MINERALS CORP COM 30607B109 329 102,714 SH   SOLE   102,714 0 0
FERRO CORP COM 315405100 722 60,434 SH   SOLE   60,434 0 0
FINSERV ACQUISITION CORP COM 318085206 1,956 186,300 SH   SOLE   186,300 0 0
FITBIT INC CL A COM 33812L102 7,313 1,132,087 SH   SOLE   1,132,087 0 0
FLXN 3 3/8 5/1/24 CONVERTIBLE BOND 33938JAB2 171 200,000 PRN   SOLE   200,000 0 0
FLYING EAGLE ACQ COR COM 34407Y202 1,340 115,000 SH   SOLE   115,000 0 0
FLYING EAGLE ACQUISITION CORCO COM 34407Y103 865 78,800 SH   SOLE   78,800 0 0
FOLEY TRASIMENE ACQUISTN CORUN UNITS 34431F203 1,133 106,200 SH   SOLE   106,200 0 0
FORESCOUT TECHNOLOGIES INC COM COM 34553D101 4,290 202,348 SH   SOLE   202,348 0 0
FORUM MERGER II CORP WT EXP 09 WARRANT AND RIGH 34986F111 250 53,175 SH   SOLE   53,175 0 0
FOX CORP CL B COM 35137L204 1,507 56,163 SH   SOLE   56,163 0 0
FRONT YD RESIDENTIAL CORP COM COM 35904G107 610 70,112 SH   SOLE   70,112 0 0
FUSION ACQUISITION CORP COM 36118H204 2,155 212,151 SH   SOLE   212,151 0 0
GABELLI CV SECURITIES FUND MUTUAL FUNDS 36240B109 1,833 357,988 SH   SOLE   357,988 0 0
GABELLI DIV&INC TR COM MUTUAL FUNDS 36242H104 11,307 642,465 SH   SOLE   642,465 0 0
GABELLI GLB SML & MD CP VAL CO MUTUAL FUNDS 36249W104 734 82,711 SH   SOLE   82,711 0 0
GABELLI GLOBAL UTIL & INCOMECO MUTUAL FUNDS 36242L105 6,165 389,449 SH   SOLE   389,449 0 0
GABELLI GO ANYWHERE TRUST MUTUAL FUNDS 36250J109 1,078 111,487 SH   SOLE   111,487 0 0
GABELLI MULTIMEDIA TRST INC MUTUAL FUNDS 36239Q109 2,095 322,246 SH   SOLE   322,246 0 0
GAIN CAP HLDGS INC COM COM 36268W100 2,675 444,300 SH   SOLE   444,300 0 0
GAMCO INVESTORS INC COM COM 361438104 39,022 2,931,791 SH   SOLE   2,931,791 0 0
GAMCO NAT RESOURCE GOLD X MUTUAL FUNDS 36465E101 64 13,205 SH   SOLE   13,205 0 0
GCI LIBERTY INC COM CLASS A COM 36164V305 652 9,164 SH   SOLE   9,164 0 0
GCP APPLIED TECHNOLOGIES INCCO COM 36164Y101 286 15,400 SH   SOLE   15,400 0 0
GDL FUND MUTUAL FUNDS 361570104 14,334 1,741,664 SH   SOLE   1,741,664 0 0
GENERAL ELEC CO COM 369604103 154 22,500 SH   SOLE   22,500 0 0
GENWORTH FINL INC COM CL A COM 37247D106 991 429,019 SH   SOLE   429,019 0 0
GIGCAPITAL2 INC COM COM 375036100 2,063 203,500 SH   SOLE   203,500 0 0
GIGCAPITAL2 INC RT WARRANT AND RIGH 375036126 55 203,500 SH   SOLE   203,500 0 0
GIGCAPITAL2 INC WT EXP 022826 WARRANT AND RIGH 375036118 102 203,500 SH   SOLE   203,500 0 0
GILAT SATELLITE NETWORKS LTDSH COM M51474118 1,743 273,653 SH   SOLE   273,653 0 0
GLORY STAR NEW MEDIA GROUP H WARRANT AND RIGH G39973113 6 157,880 SH   SOLE   157,880 0 0
GREENROSE ACQ CORP COM 395392202 1,434 143,300 SH   SOLE   143,300 0 0
GRIFOLS SA SP ADR REP B NVT COM 398438408 5,453 298,971 SH   SOLE   298,971 0 0
GRUBHUB INC COM COM 400110102 380 5,400 SH   SOLE   5,400 0 0
GRUPO TELEVISA SA DE CV ADR (B COM 40049J206 186 35,500 SH   SOLE   35,500 0 0
GS ACQUISITION HOLDINGS CORP COM 36258Q204 5,544 527,500 SH   SOLE   527,500 0 0
GYRODYNE LLC COM COM 403829104 1,412 87,994 SH   SOLE   87,994 0 0
HCA HEALTHCARE INC COM 40412C101 243 2,500 SH   SOLE   2,500 0 0
HEALTHCARE MERGER CORP COM 42227L201 2,297 222,600 SH   SOLE   222,600 0 0
HEALTHCARE MERGER CORP A COM 42227L102 2,544 253,900 SH   SOLE   253,900 0 0
HEXCEL CORP NEW COM COM 428291108 804 17,778 SH   SOLE   17,778 0 0
HLX 4 1/8 9/15/23 CONVERTIBLE BOND 42330PAJ6 175 200,000 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 252 350,000 PRN   SOLE   350,000 0 0
ICPT 3 1/4 7/1/23 CONVERTIBLE BOND 45845PAA6 151 200,000 PRN   SOLE   200,000 0 0
INFN 2 1/8 9/1/24 CONVERTIBLE BOND 45667GAC7 299 350,000 PRN   SOLE   350,000 0 0
INTERACTIVE BROKERS COM 45841N107 1,337 32,000 SH   SOLE   32,000 0 0
INTERNATIONAL GAME TECH PLC SH COM G4863A108 134 15,000 SH   SOLE   15,000 0 0
INTERPRIVATE ACQ COR COM 46064A202 3,040 299,200 SH   SOLE   299,200 0 0
JUNIPER INDL HLDGS INC UNIT EX UNITS 48205G205 1,520 147,600 SH   SOLE   147,600 0 0
JWS/U ACQUISITION CORP COM G50744120 1,510 144,800 SH   SOLE   144,800 0 0
KKR & CO INC CL A COM 48251W104 3,533 114,410 SH   SOLE   114,410 0 0
LEGG MASON INC COM COM 524901105 13,952 280,451 SH   SOLE   280,451 0 0
LENNAR B SHARES COM 526057302 6,592 143,014 SH   SOLE   143,014 0 0
LF CAP ACQUISITION CORP CL A COM 50200K108 3,621 338,393 SH   SOLE   338,393 0 0
LF CAP ACQUISITION CORP WT EXP WARRANT AND RIGH 50200K116 305 338,393 SH   SOLE   338,393 0 0
LIBERTY SIRIUS GROUP C COM 531229607 17,784 516,225 SH   SOLE   516,225 0 0
LION GROUP HOLDING LTD ADS COM 53620U102 50 16,400 SH   SOLE   16,400 0 0
LION GROUP HOLDING LTD WT EXP WARRANT AND RIGH 53620U110 24 153,900 SH   SOLE   153,900 0 0
LIV CAP ACQUISITION CORP UNIT UNITS G5510C124 1,072 104,600 SH   SOLE   104,600 0 0
LOGMEIN INC COM COM 54142L109 14,718 173,619 SH   SOLE   173,619 0 0
LORAL SPACE & COMMUNICATNS ICO COM 543881106 2,186 111,998 SH   SOLE   111,998 0 0
LUV 1 1/4 5/1/25 CONVERTIBLE BOND 844741BG2 270 225,000 PRN   SOLE   225,000 0 0
MACQUARIE INFRASTRUCTURE COMPA COM 55608B105 666 21,700 SH   SOLE   21,700 0 0
MANNING & NAPIER INC COM 56382Q102 34 12,000 SH   SOLE   12,000 0 0
MEET GROUP INC COM COM 58513U101 3,396 544,298 SH   SOLE   544,298 0 0
MEGALITH FINANCIAL ACQUISITION COM 58518F109 2,303 210,400 SH   SOLE   210,400 0 0
MIC 2 10/1/23 CONVERTIBLE BOND 55608BAB1 284 325,000 PRN   SOLE   325,000 0 0
MONOCLE ACQUISITION CORP COM COM 609754106 1,808 176,000 SH   SOLE   176,000 0 0
MONOCLE ACQUISITION CORP WT EX WARRANT AND RIGH 609754114 66 102,000 SH   SOLE   102,000 0 0
MSC INDL DIRECT INC CL A COM 553530106 655 9,000 SH   SOLE   9,000 0 0
MSG NETWORK INC CL A COM 553573106 109 11,000 SH   SOLE   11,000 0 0
NASDAQ STOCK MARKET INC COM COM 631103108 657 5,500 SH   SOLE   5,500 0 0
NATIONAL FUEL GAS CO N J COM COM 636180101 281 6,700 SH   SOLE   6,700 0 0
NAVISTAR INTL CORP COM COM 63934E108 1,730 61,349 SH   SOLE   61,349 0 0
NEE 4.872 9/1/22 CV PFD CONVERTIBLE PREF 65339F796 341 7,000 SH   SOLE   7,000 0 0
NEW PROVIDENCE ACQ C COM 64822P205 3,486 330,465 SH   SOLE   330,465 0 0
NEWMONT CORP COM 651639106 593 9,600 SH   SOLE   9,600 0 0
OIS 1 1/2 2/15/23 CONVERTIBLE BOND 678026AH8 103 200,000 PRN   SOLE   200,000 0 0
OPKO HEALTH INC COM COM 68375N103 34 10,000 SH   SOLE   10,000 0 0
OPTION CARE HEALTH INC COM 68404L201 1,565 112,728 SH   SOLE   112,728 0 0
PACIFIC BIOSCIENCES CALIF INCO COM 69404D108 2,532 733,892 SH   SOLE   733,892 0 0
PERRIGO COMPANY COM G97822103 249 4,500 SH   SOLE   4,500 0 0
PIVOTAL INVT CORP II COM CL A COM 72582K100 1,673 164,800 SH   SOLE   164,800 0 0
PIVOTAL INVT CORP II UNIT EX 0 UNITS 72582K209 409 39,700 SH   SOLE   39,700 0 0
PIVOTAL INVT CORP II WT EXP 06 WARRANT AND RIGH 72582K118 43 54,932 SH   SOLE   54,932 0 0
PNC FINANCIAL CORP COM 693475105 379 3,600 SH   SOLE   3,600 0 0
PORTOLA PHARMACEUTICALS INC CO COM 737010108 9,388 521,822 SH   SOLE   521,822 0 0
PROSHARES TRUST ULTRASHORT SP5 ETF - EQUITY 74347B383 243 12,500 SH   SOLE   12,500 0 0
QIAGEN NV SHS NEW COM N72482123 411 9,600 SH   SOLE   9,600 0 0
RDUS 3.000 09/01/24 CONVERTIBLE BOND 750469AA6 297 400,000 PRN   SOLE   400,000 0 0
RTI BIOLOGICS INC COM COM 74975N105 891 280,131 SH   SOLE   280,131 0 0
SCRIPPS E W CO OHIO CL A COM 811054402 126 14,400 SH   SOLE   14,400 0 0
SOCIAL CAP HDOSPHIA HLDG CO UN UNITS G8250T117 1,869 148,800 SH   SOLE   148,800 0 0
SOCIAL CAP HEDSPIA HLDG CO IUN UNITS G8251K123 2,137 180,000 SH   SOLE   180,000 0 0
SONY CORP-ADR (B:SNE US) COM 835699307 1,279 18,500 SH   SOLE   18,500 0 0
SPWR 4 1/15/23 CONVERTIBLE BOND 867652AL3 502 625,000 PRN   SOLE   625,000 0 0
TAUBMAN CTRS INC COM COM 876664103 1,364 36,113 SH   SOLE   36,113 0 0
TBPH 3 1/4 11/1/23 CONVERTIBLE BOND 88339KAA0 583 600,000 PRN   SOLE   600,000 0 0
TD AMERITRADE HLDG CORP COM COM 87236Y108 3,889 106,904 SH   SOLE   106,904 0 0
TECH DATA CORP COM COM 878237106 21,764 150,197 SH   SOLE   150,197 0 0
TELEPHONE & DATA SYS COM 879433829 360 18,100 SH   SOLE   18,100 0 0
TENZING ACQUISITION CORP ORD S COM G8708A116 1,288 119,800 SH   SOLE   119,800 0 0
TENZING ACQUISITION CORP WT EX WARRANT AND RIGH G8708A108 91 194,500 SH   SOLE   194,500 0 0
TERRAFORM PWR INC COM CL A COM 88104R209 1,139 61,757 SH   SOLE   61,757 0 0
TEXAS INSTRUMENTS INC COM 882508104 419 3,300 SH   SOLE   3,300 0 0
TEXAS PAC LD TR SUB CTF PROP I COM 882610108 238 400 SH   SOLE   400 0 0
TEXTRON INC COM 883203101 296 9,000 SH   SOLE   9,000 0 0
TIFFANY & CO NEW COM COM 886547108 11,813 96,873 SH   SOLE   96,873 0 0
TREBIA ACQUISITION CORP COM G9027T125 1,381 132,122 SH   SOLE   132,122 0 0
TRINE ACQUISITION CORP COM CL COM 89628U108 1,035 99,000 SH   SOLE   99,000 0 0
TRINE ACQUISITION CORP WT EXP WARRANT AND RIGH 89628U116 77 49,500 SH   SOLE   49,500 0 0
TWO 6 1/4 1/15/22 CONVERTIBLE BOND 90187BAA9 344 350,000 PRN   SOLE   350,000 0 0
TWTR 1/4 6/15/24 CONVERTIBLE BOND 90184LAF9 189 200,000 PRN   SOLE   200,000 0 0
T-MOBILE US INC COM 872590104 1,198 11,500 SH   SOLE   11,500 0 0
T-MOBILE US INC RT WARRANT AND RIGH 872590112 2 11,000 SH   SOLE   11,000 0 0
UNION ACQUISITION CORP II SHS COM G9402Q100 2,937 293,700 SH   SOLE   293,700 0 0
UNION ACQUISITION CORP II WT E WARRANT AND RIGH G9402Q126 103 293,700 SH   SOLE   293,700 0 0
VECO 2.7 1/15/23 CONVERTIBLE BOND 922417AD2 185 200,000 PRN   SOLE   200,000 0 0
VEON LTD ADR COM 91822M106 76 42,000 SH   SOLE   42,000 0 0
VERIZON COMMUNICATIONS COM 92343V104 1,489 27,000 SH   SOLE   27,000 0 0
VIACOMCBS INC CL A COM 92556H107 318 12,435 SH   SOLE   12,435 0 0
VULCAN MATLS CO COM COM 929160109 278 2,400 SH   SOLE   2,400 0 0
WELLS FARGO CV PFD L 7.500 CONVERTIBLE PREF 949746804 329 250 SH   SOLE   250 0 0
WILLIS TOWERS WATSON PUB LTD S COM G96629103 1,910 9,700 SH   SOLE   9,700 0 0
WRIGHT MEDICAL GROUP COM N96617118 14,098 474,368 SH   SOLE   474,368 0 0
YATRA ONLINE INC ORD SHS COM G98338109 267 392,544 SH   SOLE   392,544 0 0
YUNHONG INTL UNIT EX UNITS G98882114 1,361 135,400 SH   SOLE   135,400 0 0