<SEC-DOCUMENT>0001145549-23-009798.txt : 20230224
<SEC-HEADER>0001145549-23-009798.hdr.sgml : 20230224
<ACCEPTANCE-DATETIME>20230224143315
ACCESSION NUMBER:		0001145549-23-009798
CONFORMED SUBMISSION TYPE:	NPORT-P
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20221231
FILED AS OF DATE:		20230224
DATE AS OF CHANGE:		20230224
PERIOD START:           	20221231

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SPECIAL OPPORTUNITIES FUND, INC.
		CENTRAL INDEX KEY:			0000897802
		IRS NUMBER:				133702911
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		NPORT-P
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-07528
		FILM NUMBER:		23665989

	BUSINESS ADDRESS:	
		STREET 1:		C/O US BANCORP FUND SERVICES, LLC
		STREET 2:		615 EAST MICHIGAN AVENUE
		CITY:			MILWAUKEE
		STATE:			WI
		ZIP:			53202
		BUSINESS PHONE:		414-765-4319

	MAIL ADDRESS:	
		STREET 1:		C/O US BANCORP FUND SERVICES, LLC
		STREET 2:		615 EAST MICHIGAN AVENUE
		CITY:			MILWAUKEE
		STATE:			WI
		ZIP:			53202

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	INSURED MUNICIPAL INCOME FUND INC
		DATE OF NAME CHANGE:	19960213

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PAINEWEBBER PREMIER INSURED MUNICIPAL INCOME FUND INC
		DATE OF NAME CHANGE:	19930714
</SEC-HEADER>
<DOCUMENT>
<TYPE>NPORT-P
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
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      <regCity>Saddle Brook</regCity>
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      <regZipOrPostalCode>07663</regZipOrPostalCode>
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      <repPdEnd>2022-12-31</repPdEnd>
      <repPdDate>2022-12-31</repPdDate>
      <isFinalFiling>N</isFinalFiling>
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      <totLiabs>59978780.300000000000</totLiabs>
      <netAssets>149107811.450000000000</netAssets>
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      <invstOrSec>
        <name>NOGIN INC</name>
        <lei>N/A</lei>
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        <name>QUANTUM FINTECH ACQUISITION</name>
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                <issuerName>Quantum FinTech Acquisition Co</issuerName>
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        <name>Runway Growth Finance Corp</name>
        <lei>N/A</lei>
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          <isin value="US78163D1000"/>
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        <name>Saba Capital Income &amp; Opportun</name>
        <lei>549300MGSUUJ7E55N746</lei>
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      <invstOrSec>
        <name>SACHEM CAPITAL CORP</name>
        <lei>N/A</lei>
        <title>Sachem Capital Corp</title>
        <cusip>78590A208</cusip>
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          <isin value="US78590A2087"/>
          <ticker value="SACH"/>
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        <balance>60000.000000000000</balance>
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      <invstOrSec>
        <name>SACHEM CAPITAL CORP</name>
        <lei>N/A</lei>
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      <invstOrSec>
        <name>SACHEM CAPITAL CORP</name>
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        <title>Sachem Capital Corp</title>
        <cusip>78590A703</cusip>
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          <isin value="US78590A7037"/>
          <ticker value="SACH"/>
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        <balance>20000.000000000000</balance>
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        <assetCat>EP</assetCat>
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        <invCountry>US</invCountry>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Seven Hills Realty Trust</name>
        <lei>549300ESBDZ3SA3OEX38</lei>
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        <cusip>81784E101</cusip>
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          <isin value="US81784E1010"/>
          <ticker value="SEVN"/>
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        <balance>274093.000000000000</balance>
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        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>SHAPEWAYS HOLDINGS INC</name>
        <lei>N/A</lei>
        <title>Shapeways Holdings Inc</title>
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          <isin value="US81947T1108"/>
          <ticker value="SHPW/WS"/>
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        <balance>100000.000000000000</balance>
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        <curCd>USD</curCd>
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        <isRestrictedSec>N</isRestrictedSec>
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          <optionSwaptionWarrantDeriv derivCat="WAR">
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              <counterpartyName>New York</counterpartyName>
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            <putOrCall>Call</putOrCall>
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                <issuerName>Shapeways Holdings Inc</issuerName>
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      <invstOrSec>
        <name>Invesco Treasury Portfolio</name>
        <lei>5493004B3TM8ZIDDDC39</lei>
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          <isin value="US8252524066"/>
          <ticker value="TRPXX"/>
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        <assetCat>STIV</assetCat>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>SuRo Capital Corp</name>
        <lei>549300YR4IAV0VJFWN84</lei>
        <title>SuRo Capital Corp</title>
        <cusip>86887Q109</cusip>
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          <isin value="US86887Q1094"/>
          <ticker value="SSSS"/>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Swiss Helvetia Fund Inc/The</name>
        <lei>549300HQZ0XPGTS5Q724</lei>
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          <isin value="US8708751016"/>
          <ticker value="SWZ"/>
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        <assetCat>EC</assetCat>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>TG VENTURE ACQUISITION CORP</name>
        <lei>N/A</lei>
        <title>TG Venture Acquisition Corp</title>
        <cusip>87251T117</cusip>
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          <isin value="US87251T1170"/>
          <ticker value="TGVCW"/>
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        <balance>100000.000000000000</balance>
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        <valUSD>6000.000000000000</valUSD>
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        <assetCat>DE</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <derivativeInfo>
          <optionSwaptionWarrantDeriv derivCat="WAR">
            <counterparties>
              <counterpartyName>NASDAQ GM</counterpartyName>
              <counterpartyLei>N/A</counterpartyLei>
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            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
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                <issuerName>TG Venture Acquisition Corp</issuerName>
                <issueTitle>TG Venture Acquisition Corp</issueTitle>
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                  <isin value="US87251T1097"/>
                  <ticker value="TGVC"/>
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            <unrealizedAppr>-37689.320000000000</unrealizedAppr>
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      <invstOrSec>
        <name>Taiwan Fund Inc/The/MD</name>
        <lei>N/A</lei>
        <title>Taiwan Fund Inc/The/MD</title>
        <cusip>874036106</cusip>
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          <isin value="US8740361063"/>
          <ticker value="TWN"/>
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        <balance>223819.000000000000</balance>
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        <invCountry>US</invCountry>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Templeton Global Income Fund</name>
        <lei>QU1AAXOSV5K4OVMXJP19</lei>
        <title>Templeton Global Income Fund</title>
        <cusip>880198106</cusip>
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          <isin value="US8801981064"/>
          <ticker value="GIM"/>
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        <balance>873330.000000000000</balance>
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        <curCd>USD</curCd>
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        <invCountry>US</invCountry>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Texas Pacific Land Corp</name>
        <lei>N/A</lei>
        <title>Texas Pacific Land Corp</title>
        <cusip>88262P102</cusip>
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          <isin value="US88262P1021"/>
          <ticker value="TPL"/>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Iris Acquisition Corp</name>
        <lei>N/A</lei>
        <title>Iris Acquisition Corp</title>
        <cusip>89601Y101</cusip>
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          <isin value="US89601Y1010"/>
          <ticker value="IRAA"/>
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        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>KY</invCountry>

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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Trinity Place Holdings Inc</name>
        <lei>N/A</lei>
        <title>Trinity Place Holdings Inc</title>
        <cusip>89656D101</cusip>
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          <isin value="US89656D1019"/>
          <ticker value="TPHS"/>
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          <isCashCollateral>N</isCashCollateral>
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        <name>LAMINGTON ROAD WT</name>
        <lei>N/A</lei>
        <title>LAMINGTON ROAD WT</title>
        <cusip>N/A</cusip>
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          <other otherDesc="USER DEFINED" value="8AMCSG9E6"/>
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        <assetCat>DE</assetCat>
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        <isRestrictedSec>Y</isRestrictedSec>
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            <putOrCall>Call</putOrCall>
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      <invstOrSec>
        <name>Vertical Capital Income Fund</name>
        <lei>549300LVMWHJGZNVXZ22</lei>
        <title>Vertical Capital Income Fund</title>
        <cusip>92535C104</cusip>
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          <isin value="US92535C1045"/>
          <ticker value="VCIF"/>
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        <invCountry>US</invCountry>
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          <isCashCollateral>N</isCashCollateral>
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        <name>Virtus Total Return Fund Inc</name>
        <lei>549300KKRHI4GF7RNQ81</lei>
        <title>Virtus Total Return Fund Inc</title>
        <cusip>92835W107</cusip>
        <identifiers>
          <isin value="US92835W1071"/>
          <ticker value="ZTR"/>
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        <balance>403236.000000000000</balance>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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        <name>Zimmer Energy Transition Acqui</name>
        <lei>N/A</lei>
        <title>Zimmer Energy Transition Acquisition Corp</title>
        <cusip>989570106</cusip>
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          <isin value="US9895701061"/>
          <ticker value="ZT"/>
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        <balance>46613.000000000000</balance>
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        <valUSD>463799.350000000000</valUSD>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>ZYVERSA THERAPEUTICS INC</name>
        <lei>N/A</lei>
        <title>ZyVersa Therapeutics Inc</title>
        <cusip>98987D110</cusip>
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          <isin value="US98987D1101"/>
          <ticker value="ZVSAW"/>
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        <balance>65250.000000000000</balance>
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        <curCd>USD</curCd>
        <valUSD>4567.500000000000</valUSD>
        <pctVal>0.0030632198</pctVal>
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              <counterpartyName>OTC US</counterpartyName>
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        <name>LAMINGTON ROAD DAC</name>
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        <name>LAMINGTON ROAD DAC</name>
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        <name>Lamington Road Grantor Trust/T</name>
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          <ticker value="LAMI"/>
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        <name>Leo Holdings Corp II</name>
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        <name>LEO HOLDINGS CORP II-CLASS A</name>
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        <name>LIV Capital Acquisition Corp I</name>
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        <name>LIV CAPITAL ACQUISITION CO-A</name>
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      <invstOrSec>
        <name>Marlin Technology Corp</name>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
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          <isCashCollateral>N</isCashCollateral>
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      </invstOrSec>
      <invstOrSec>
        <name>MARLIN TECHNOLOGY CORP-A</name>
        <lei>N/A</lei>
        <title>Marlin Technology Corp</title>
        <cusip>N/A</cusip>
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          <isin value="KYG584111101"/>
          <ticker value="FINMW"/>
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        <balance>5733.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>9.170000000000</valUSD>
        <pctVal>0.0000061499</pctVal>
        <payoffProfile>N/A</payoffProfile>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
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          <optionSwaptionWarrantDeriv derivCat="WAR">
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              <counterpartyName>NASDAQ CM</counterpartyName>
              <counterpartyLei>N/A</counterpartyLei>
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            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
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                <issuerName>Marlin Technology Corp</issuerName>
                <issueTitle>Marlin Technology Corp</issueTitle>
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                  <isin value="KYG584111028"/>
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            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2026-03-05</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-4565.040000000000</unrealizedAppr>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>Metals Acquisition Corp</name>
        <lei>N/A</lei>
        <title>Metals Acquisition Corp</title>
        <cusip>N/A</cusip>
        <identifiers>
          <isin value="KYG604051006"/>
          <ticker value="MTAL"/>
        </identifiers>
        <balance>49900.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>499249.500000000000</valUSD>
        <pctVal>0.3348245106</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>MOTIVE CAPITAL CORP II-CL A</name>
        <lei>N/A</lei>
        <title>Motive Capital Corp II</title>
        <cusip>N/A</cusip>
        <identifiers>
          <isin value="KYG6293R1149"/>
          <ticker value="MTVC/WS"/>
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        <balance>79025.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>3168.980000000000</valUSD>
        <pctVal>0.0021252944</pctVal>
        <payoffProfile>N/A</payoffProfile>
        <assetCat>DE</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <derivativeInfo>
          <optionSwaptionWarrantDeriv derivCat="WAR">
            <counterparties>
              <counterpartyName>New York</counterpartyName>
              <counterpartyLei>N/A</counterpartyLei>
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            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
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                <issuerName>Motive Capital Corp II</issuerName>
                <issueTitle>Motive Capital Corp II</issueTitle>
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                  <cusip value="N/A"/>
                  <isin value="KYG6293R1065"/>
                  <ticker value="MTVC"/>
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              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
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            <expDt>2028-05-15</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-20910.600000000000</unrealizedAppr>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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      </invstOrSec>
      <invstOrSec>
        <name>Nocturne Acquisition Corp</name>
        <lei>N/A</lei>
        <title>Nocturne Acquisition Corp</title>
        <cusip>N/A</cusip>
        <identifiers>
          <isin value="KYG6580S1066"/>
          <ticker value="MBTCR"/>
        </identifiers>
        <balance>75000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>4162.500000000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>OXBRIDGE ACQUISITION CORP</name>
        <lei>N/A</lei>
        <title>Oxbridge Acquisition Corp</title>
        <cusip>N/A</cusip>
        <identifiers>
          <isin value="KYG6855L1178"/>
          <ticker value="OXACW"/>
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        <balance>50000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1600.000000000000</valUSD>
        <pctVal>0.0010730491</pctVal>
        <payoffProfile>N/A</payoffProfile>
        <assetCat>DE</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <derivativeInfo>
          <optionSwaptionWarrantDeriv derivCat="WAR">
            <counterparties>
              <counterpartyName>NASDAQ CM</counterpartyName>
              <counterpartyLei>N/A</counterpartyLei>
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            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
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                <issuerName>Oxbridge Acquisition Corp</issuerName>
                <issueTitle>Oxbridge Acquisition Corp</issueTitle>
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                  <ticker value="OXAC"/>
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            <shareNo>1.000000000000</shareNo>
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            <expDt>2023-01-19</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-20723.570000000000</unrealizedAppr>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>Pershing Square Holdings Ltd/F</name>
        <lei>U7LC4KOKCTZ0YWGI2G56</lei>
        <title>Pershing Square Holdings Ltd/Fund</title>
        <cusip>N/A</cusip>
        <identifiers>
          <isin value="GG00BPFJTF46"/>
          <ticker value="PSHZF"/>
        </identifiers>
        <balance>10000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>344700.000000000000</valUSD>
        <pctVal>0.2311750113</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Rice Acquisition Corp II</name>
        <lei>N/A</lei>
        <title>Rice Acquisition Corp II</title>
        <cusip>N/A</cusip>
        <identifiers>
          <isin value="KYG755291005"/>
          <ticker value="RONI"/>
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        <balance>107500.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1093275.000000000000</valUSD>
        <pctVal>0.7332110836</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>Screaming Eagle Acquisition Co</name>
        <lei>N/A</lei>
        <title>Screaming Eagle Acquisition Corp</title>
        <cusip>N/A</cusip>
        <identifiers>
          <isin value="KYG794071053"/>
          <ticker value="SCRM"/>
        </identifiers>
        <balance>200000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1988000.000000000000</valUSD>
        <pctVal>1.3332634828</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>SCREAMING EAGLE ACQ -CLASS A</name>
        <lei>N/A</lei>
        <title>Screaming Eagle Acquisition Corp</title>
        <cusip>N/A</cusip>
        <identifiers>
          <isin value="KYG794071210"/>
          <ticker value="SCRMW"/>
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        <balance>50000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>11785.000000000000</valUSD>
        <pctVal>0.0079036771</pctVal>
        <payoffProfile>N/A</payoffProfile>
        <assetCat>DE</assetCat>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <derivativeInfo>
          <optionSwaptionWarrantDeriv derivCat="WAR">
            <counterparties>
              <counterpartyName>NASDAQ GM</counterpartyName>
              <counterpartyLei>N/A</counterpartyLei>
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            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
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                <issuerName>Screaming Eagle Acquisition Co</issuerName>
                <issueTitle>Screaming Eagle Acquisition Corp</issueTitle>
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                  <isin value="KYG794071053"/>
                  <ticker value="SCRM"/>
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            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
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            <expDt>2027-12-15</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-778.190000000000</unrealizedAppr>
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        <securityLending>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>Pioneer Merger Corp</name>
        <lei>N/A</lei>
        <title>Pioneer Merger Corp</title>
        <cusip>N/A</cusip>
        <identifiers>
          <isin value="KYG7S24C1034"/>
          <ticker value="PACX"/>
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        <balance>190974.000000000000</balance>
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        <curCd>USD</curCd>
        <valUSD>1936476.360000000000</valUSD>
        <pctVal>1.2987088612</pctVal>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
        <securityLending>
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      <invstOrSec>
        <name>Social Capital Suvretta Holdin</name>
        <lei>N/A</lei>
        <title>Social Capital Suvretta Holdings Corp II</title>
        <cusip>N/A</cusip>
        <identifiers>
          <isin value="KYG8253U1031"/>
          <ticker value="DNAB"/>
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        <balance>50000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>503000.000000000000</valUSD>
        <pctVal>0.3373398047</pctVal>
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        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>Social Capital Suvretta Holdin</name>
        <lei>N/A</lei>
        <title>Social Capital Suvretta Holdings Corp IV</title>
        <cusip>N/A</cusip>
        <identifiers>
          <isin value="KYG8253Y1052"/>
          <ticker value="DNAD"/>
        </identifiers>
        <balance>50000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>502500.000000000000</valUSD>
        <pctVal>0.3370044769</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>Tailwind International Acquisi</name>
        <lei>N/A</lei>
        <title>Tailwind International Acquisition Corp</title>
        <cusip>N/A</cusip>
        <identifiers>
          <isin value="KYG8662F1019"/>
          <ticker value="TWNI"/>
        </identifiers>
        <balance>90200.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>910118.000000000000</valUSD>
        <pctVal>0.6103758020</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <securityLending>
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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>TAILWIND INTERNATIONAL ACQ-A</name>
        <lei>N/A</lei>
        <title>Tailwind International Acquisition Corp</title>
        <cusip>G8662F119</cusip>
        <identifiers>
          <isin value="KYG8662F1191"/>
          <ticker value="TWNIF"/>
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        <balance>13400.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>54.940000000000</valUSD>
        <pctVal>0.0000368458</pctVal>
        <payoffProfile>N/A</payoffProfile>
        <assetCat>DE</assetCat>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <derivativeInfo>
          <optionSwaptionWarrantDeriv derivCat="WAR">
            <counterparties>
              <counterpartyName>OTC US</counterpartyName>
              <counterpartyLei>N/A</counterpartyLei>
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            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
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                <issuerName>Tailwind International Acquisi</issuerName>
                <issueTitle>Tailwind International Acquisition Corp</issueTitle>
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                  <isin value="KYG8662F1019"/>
                  <ticker value="TWNI"/>
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            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2028-03-01</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-12.520000000000</unrealizedAppr>
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      </invstOrSec>
      <invstOrSec>
        <name>Vector Acquisition Corp II</name>
        <lei>N/A</lei>
        <title>Vector Acquisition Corp II</title>
        <cusip>N/A</cusip>
        <identifiers>
          <isin value="KYG9460A1040"/>
          <ticker value="VAQC"/>
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        <balance>102300.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1033230.000000000000</valUSD>
        <pctVal>0.6929415635</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <securityLending>
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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>Warburg Pincus Capital Corp I-</name>
        <lei>N/A</lei>
        <title>Warburg Pincus Capital Corp I-B</title>
        <cusip>N/A</cusip>
        <identifiers>
          <isin value="KYG9460M1087"/>
          <ticker value="WPCB"/>
        </identifiers>
        <balance>39000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>393510.000000000000</valUSD>
        <pctVal>0.2639097148</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>Warburg Pincus Capital Corp I-</name>
        <lei>N/A</lei>
        <title>Warburg Pincus Capital Corp I-A</title>
        <cusip>N/A</cusip>
        <identifiers>
          <isin value="KYG9461D1079"/>
          <ticker value="WPCA"/>
        </identifiers>
        <balance>50000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>505000.000000000000</valUSD>
        <pctVal>0.3386811161</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>SIGNA SPORTS UNITED NV</name>
        <lei>98450001A668O1060629</lei>
        <title>Signa Sports United NV</title>
        <cusip>N80029114</cusip>
        <identifiers>
          <isin value="NL0015000M34"/>
          <ticker value="SSU/WS"/>
        </identifiers>
        <balance>29000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2308.400000000000</valUSD>
        <pctVal>0.0015481416</pctVal>
        <payoffProfile>N/A</payoffProfile>
        <assetCat>DE</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <derivativeInfo>
          <optionSwaptionWarrantDeriv derivCat="WAR">
            <counterparties>
              <counterpartyName>New York</counterpartyName>
              <counterpartyLei>N/A</counterpartyLei>
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        <name>DUNE ACQUISITION CORP-CL A</name>
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        <name>First Trust High Income Long/S</name>
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        <name>FTAC Hera Acquisition Corp</name>
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        <name>FTAC HERA ACQUISITION CORP-A</name>
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        <name>G Squared Ascend II Inc</name>
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      <invstOrSec>
        <name>G SQUARED ASCEND II INC -A</name>
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        <name>INVESTCORP EUROPE ACQUISI-A</name>
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        <name>Jack Creek Investment Corp</name>
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      </invstOrSec>
      <invstOrSec>
        <name>JACK CREEK INVESTMENT C-CL A</name>
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          <isin value="KYG4989X1236"/>
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    <signature>
      <ncom:dateSigned>2023-01-19</ncom:dateSigned>
      <ncom:nameOfApplicant>Special Opportunities Fund, Inc.</ncom:nameOfApplicant>
      <ncom:signature>/s/ Andrew Dakos</ncom:signature>
      <ncom:signerName>Andrew Dakos</ncom:signerName>
      <ncom:title>President</ncom:title>
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</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
