<SEC-DOCUMENT>0001145549-21-076193.txt : 20211228
<SEC-HEADER>0001145549-21-076193.hdr.sgml : 20211228
<ACCEPTANCE-DATETIME>20211228094307
ACCESSION NUMBER:		0001145549-21-076193
CONFORMED SUBMISSION TYPE:	NPORT-P
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20211130
FILED AS OF DATE:		20211228
PERIOD START:           	20220831

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HIGH INCOME SECURITIES FUND
		CENTRAL INDEX KEY:			0000810943
		IRS NUMBER:				046562068
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		NPORT-P
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-05133
		FILM NUMBER:		211522333

	BUSINESS ADDRESS:	
		STREET 1:		ONE POST OFFICE SQ
		STREET 2:		MAILSTOP A 14
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02109
		BUSINESS PHONE:		414-765-6318

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

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PUTNAM HIGH INCOME SECURITIES FUND
		DATE OF NAME CHANGE:	20050930

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PUTNAM HIGH INCOME BOND FUND
		DATE OF NAME CHANGE:	20030408

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PUTNAM HIGH BOND FUND
		DATE OF NAME CHANGE:	20021107
</SEC-HEADER>
<DOCUMENT>
<TYPE>NPORT-P
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/nport" xmlns:com="http://www.sec.gov/edgar/common" xmlns:ncom="http://www.sec.gov/edgar/nportcommon" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <headerData>
    <submissionType>NPORT-P</submissionType>
    <isConfidential>false</isConfidential>
    <filerInfo>

      <filer>
        <issuerCredentials>
          <cik>0000810943</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
      </filer>




    </filerInfo>
  </headerData>
  <formData>
    <genInfo>
      <regName>High Income Securities Fund</regName>
      <regFileNumber>811-05133</regFileNumber>
      <regCik>0000810943</regCik>
      <regLei>25RM533JWPQG19PQ1G87</regLei>
      <regStreet1>615 East Michigan Street</regStreet1>
      <regCity>Milwaukee</regCity>
      <regStateConditional regCountry="US" regState="US-WI"/>
      <regZipOrPostalCode>53202</regZipOrPostalCode>
      <regPhone>4147654255</regPhone>
      <seriesName>High Income Securities Fund</seriesName>
      <seriesLei>25RM533JWPQG19PQ1G87</seriesLei>
      <repPdEnd>2022-08-31</repPdEnd>
      <repPdDate>2021-11-30</repPdDate>
      <isFinalFiling>N</isFinalFiling>
    </genInfo>
    <fundInfo>
      <totAssets>155091078.740000000000</totAssets>
      <totLiabs>1125310.750000000000</totLiabs>
      <netAssets>153965767.990000000000</netAssets>
      <assetsAttrMiscSec>0.000000000000</assetsAttrMiscSec>
      <assetsInvested>0.000000000000</assetsInvested>
      <amtPayOneYrBanksBorr>0.000000000000</amtPayOneYrBanksBorr>
      <amtPayOneYrCtrldComp>0.000000000000</amtPayOneYrCtrldComp>
      <amtPayOneYrOthAffil>0.000000000000</amtPayOneYrOthAffil>
      <amtPayOneYrOther>0.000000000000</amtPayOneYrOther>
      <amtPayAftOneYrBanksBorr>0.000000000000</amtPayAftOneYrBanksBorr>
      <amtPayAftOneYrCtrldComp>0.000000000000</amtPayAftOneYrCtrldComp>
      <amtPayAftOneYrOthAffil>0.000000000000</amtPayAftOneYrOthAffil>
      <amtPayAftOneYrOther>0.000000000000</amtPayAftOneYrOther>
      <delayDeliv>0.000000000000</delayDeliv>
      <standByCommit>0.000000000000</standByCommit>
      <liquidPref>0.000000000000</liquidPref>
      <cshNotRptdInCorD>24432.130000000000</cshNotRptdInCorD>
      <isNonCashCollateral>N</isNonCashCollateral>
      <returnInfo>
        <monthlyTotReturns>
          <monthlyTotReturn rtn1="-10.99" rtn2="1.54" rtn3="-2.76"/>
        </monthlyTotReturns>
        <monthlyReturnCats>
          <equityContracts>
            <mon1 netRealizedGain="-.270000000000" netUnrealizedAppr="7318.640000000000"/>
            <mon2 netRealizedGain="72069.580000000000" netUnrealizedAppr="148142.540000000000"/>
            <mon3 netRealizedGain="146405.910000000000" netUnrealizedAppr="-93581.970000000000"/>
            <warrantCategory>
              <instrMon1 netRealizedGain="-.270000000000" netUnrealizedAppr="7318.640000000000"/>
              <instrMon2 netRealizedGain="72069.580000000000" netUnrealizedAppr="148142.540000000000"/>
              <instrMon3 netRealizedGain="146405.910000000000" netUnrealizedAppr="-93581.970000000000"/>
            </warrantCategory>
          </equityContracts>
        </monthlyReturnCats>
        <othMon1 netRealizedGain="331375.570000000000" netUnrealizedAppr="-554861.700000000000"/>
        <othMon2 netRealizedGain="659252.180000000000" netUnrealizedAppr="192425.630000000000"/>
        <othMon3 netRealizedGain="197340.800000000000" netUnrealizedAppr="-989148.430000000000"/>
      </returnInfo>
      <mon1Flow redemption=".000000000000" reinvestment=".000000000000" sales=".000000000000"/>
      <mon2Flow redemption=".000000000000" reinvestment=".000000000000" sales="67236052.400000000000"/>
      <mon3Flow redemption=".000000000000" reinvestment=".000000000000" sales=".000000000000"/>


    </fundInfo>
    <invstOrSecs>
      <invstOrSec>
        <name>AltC Acquisition Corp</name>
        <lei>N/A</lei>
        <title>AltC Acquisition Corp</title>
        <cusip>02156V109</cusip>
        <identifiers>
          <isin value="US02156V1098"/>
          <ticker value="ALCC"/>
        </identifiers>
        <balance>50000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>497500.000000000000</valUSD>
        <pctVal>0.3231237739</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>Apollo Tactical Income Fund In</name>
        <lei>549300JOTMM1DVBHF402</lei>
        <title>Apollo Tactical Income Fund Inc</title>
        <cusip>037638103</cusip>
        <identifiers>
          <isin value="US0376381036"/>
          <ticker value="AIF"/>
        </identifiers>
        <balance>66865.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1038413.450000000000</valUSD>
        <pctVal>0.6744443674</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>Arbor Rapha Capital Bioholding</name>
        <lei>N/A</lei>
        <title>Arbor Rapha Capital Bioholdings Corp I</title>
        <cusip>03881F203</cusip>
        <identifiers>
          <isin value="US03881F2039"/>
          <ticker value="ARCKU"/>
        </identifiers>
        <balance>67200.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>687456.000000000000</valUSD>
        <pctVal>0.4464992504</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>B RILEY FINANCIAL INC</name>
        <lei>N/A</lei>
        <title>B Riley Financial Inc</title>
        <cusip>05580M868</cusip>
        <identifiers>
          <isin value="US05580M8689"/>
          <ticker value="RILY"/>
        </identifiers>
        <balance>12000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>311280.000000000000</valUSD>
        <pctVal>0.2021748107</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EP</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>B Riley Principal 150 Merger C</name>
        <lei>N/A</lei>
        <title>B Riley Principal 150 Merger Corp</title>
        <cusip>05601V103</cusip>
        <identifiers>
          <isin value="US05601V1035"/>
          <ticker value="BRPM"/>
        </identifiers>
        <balance>26245.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>271373.300000000000</valUSD>
        <pctVal>0.1762556077</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>B RILEY PRINCIPAL 150 MERG-A</name>
        <lei>N/A</lei>
        <title>B Riley Principal 150 Merger Corp</title>
        <cusip>05601V111</cusip>
        <identifiers>
          <isin value="US05601V1118"/>
          <ticker value="BRPMW"/>
        </identifiers>
        <balance>9000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>20610.000000000000</valUSD>
        <pctVal>0.0133860924</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>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>B Riley Principal 150 Merger C</issuerName>
                <issueTitle>B Riley Principal 150 Merger Corp</issueTitle>
                <identifiers>
                  <cusip value="05601V103"/>
                  <isin value="US05601V1035"/>
                  <ticker value="BRPM"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2028-03-01</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>11802.860000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>B Riley Principal 250 Merger C</name>
        <lei>N/A</lei>
        <title>B Riley Principal 250 Merger Corp</title>
        <cusip>05602L104</cusip>
        <identifiers>
          <isin value="US05602L1044"/>
          <ticker value="BRIV"/>
        </identifiers>
        <balance>49998.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>487480.500000000000</valUSD>
        <pctVal>0.3166161585</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>B RILEY PRINCIPAL 250 MERG-A</name>
        <lei>N/A</lei>
        <title>B Riley Principal 250 Merger Corp</title>
        <cusip>05602L112</cusip>
        <identifiers>
          <isin value="US05602L1127"/>
          <ticker value="BRIVW"/>
        </identifiers>
        <balance>16666.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>18999.240000000000</valUSD>
        <pctVal>0.0123399118</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>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>B Riley Principal 250 Merger C</issuerName>
                <issueTitle>B Riley Principal 250 Merger Corp</issueTitle>
                <identifiers>
                  <cusip value="05602L104"/>
                  <isin value="US05602L1044"/>
                  <ticker value="BRIV"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2027-12-31</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>2271.910000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>BABCOCK &amp; WILCOX ENTERPR</name>
        <lei>5493006H661OZN2C0T54</lei>
        <title>Babcock &amp; Wilcox Enterprises Inc</title>
        <cusip>05614L308</cusip>
        <identifiers>
          <isin value="US05614L3087"/>
          <ticker value="BW"/>
        </identifiers>
        <balance>20000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>521600.000000000000</valUSD>
        <pctVal>0.3387766039</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EP</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>Barings BDC Inc</name>
        <lei>549300GSF4KFZP6ONG49</lei>
        <title>Barings BDC Inc</title>
        <cusip>06759L103</cusip>
        <identifiers>
          <isin value="US06759L1035"/>
          <ticker value="BBDC"/>
        </identifiers>
        <balance>189082.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2040194.780000000000</valUSD>
        <pctVal>1.3250963553</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>CF Acquisition Corp VI</name>
        <lei>N/A</lei>
        <title>CF Acquisition Corp VI</title>
        <cusip>12521J103</cusip>
        <identifiers>
          <isin value="US12521J1034"/>
          <ticker value="CFVI"/>
        </identifiers>
        <balance>50000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>488500.000000000000</valUSD>
        <pctVal>0.3172783187</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>CF ACQUISITION CORP VI-CLS A</name>
        <lei>N/A</lei>
        <title>CF Acquisition Corp VI</title>
        <cusip>12521J111</cusip>
        <identifiers>
          <isin value="US12521J1117"/>
          <ticker value="CFVIW"/>
        </identifiers>
        <balance>12500.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>13250.000000000000</valUSD>
        <pctVal>0.0086058091</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>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>CF Acquisition Corp VI</issuerName>
                <issueTitle>CF Acquisition Corp VI</issueTitle>
                <identifiers>
                  <cusip value="12521J103"/>
                  <isin value="US12521J1034"/>
                  <ticker value="CFVI"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2028-02-18</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>2753.670000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>CHARAH SOLUTIONS INC</name>
        <lei>549300I6O29493834F54</lei>
        <title>Charah Solutions Inc</title>
        <cusip>15957P204</cusip>
        <identifiers>
          <isin value="US15957P2048"/>
          <ticker value="CHRA"/>
        </identifiers>
        <balance>44603.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1079392.600000000000</valUSD>
        <pctVal>0.7010601214</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EP</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>CHICKEN SOUP FOR SOUL</name>
        <lei>549300THRJ0EJ1DIID72</lei>
        <title>Chicken Soup For The Soul Entertainment Inc</title>
        <cusip>16842Q308</cusip>
        <identifiers>
          <isin value="US16842Q3083"/>
          <ticker value="CSSE"/>
        </identifiers>
        <balance>46566.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1191623.940000000000</valUSD>
        <pctVal>0.7739538181</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EP</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>Churchill Capital Corp VI</name>
        <lei>N/A</lei>
        <title>Churchill Capital Corp VI</title>
        <cusip>17143W101</cusip>
        <identifiers>
          <isin value="US17143W1018"/>
          <ticker value="CCVI"/>
        </identifiers>
        <balance>34700.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>342489.000000000000</valUSD>
        <pctVal>0.2224449009</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>CHURCHILL CAPITAL CORP VI-A</name>
        <lei>N/A</lei>
        <title>Churchill Capital Corp VI</title>
        <cusip>17143W119</cusip>
        <identifiers>
          <isin value="US17143W1190"/>
          <ticker value="CCVI/WS"/>
        </identifiers>
        <balance>6940.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>7634.000000000000</valUSD>
        <pctVal>0.0049582450</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>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>Churchill Capital Corp VI</issuerName>
                <issueTitle>Churchill Capital Corp VI</issueTitle>
                <identifiers>
                  <cusip value="17143W101"/>
                  <isin value="US17143W1018"/>
                  <ticker value="CCVI"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2027-12-31</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-1789.860000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Churchill Capital Corp VII</name>
        <lei>N/A</lei>
        <title>Churchill Capital Corp VII</title>
        <cusip>17144M102</cusip>
        <identifiers>
          <isin value="US17144M1027"/>
          <ticker value="CVII"/>
        </identifiers>
        <balance>58805.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>577465.100000000000</valUSD>
        <pctVal>0.3750607083</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>CHURCHILL CAPITAL CORP VII-A</name>
        <lei>N/A</lei>
        <title>Churchill Capital Corp VII</title>
        <cusip>17144M110</cusip>
        <identifiers>
          <isin value="US17144M1100"/>
          <ticker value="CVII/WS"/>
        </identifiers>
        <balance>11761.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>13173.500000000000</valUSD>
        <pctVal>0.0085561227</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>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>Churchill Capital Corp VII</issuerName>
                <issueTitle>Churchill Capital Corp VII</issueTitle>
                <identifiers>
                  <cusip value="17144M102"/>
                  <isin value="US17144M1027"/>
                  <ticker value="CVII"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2028-02-29</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-1268.610000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>CION Investment Corp</name>
        <lei>549300XN70JLF94XKX80</lei>
        <title>CION Investment Corp</title>
        <cusip>17259U204</cusip>
        <identifiers>
          <isin value="US17259U2042"/>
          <ticker value="CION"/>
        </identifiers>
        <balance>87669.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1250159.940000000000</valUSD>
        <pctVal>0.8119726588</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>Clarim Acquisition Corp</name>
        <lei>N/A</lei>
        <title>Clarim Acquisition Corp</title>
        <cusip>18049C108</cusip>
        <identifiers>
          <isin value="US18049C1080"/>
          <ticker value="CLRM"/>
        </identifiers>
        <balance>9999.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>97990.200000000000</valUSD>
        <pctVal>0.0636441472</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>CLARIM ACQUISITION CORP-CL A</name>
        <lei>N/A</lei>
        <title>Clarim Acquisition Corp</title>
        <cusip>18049C116</cusip>
        <identifiers>
          <isin value="US18049C1163"/>
          <ticker value="CLRMW"/>
        </identifiers>
        <balance>3333.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2233.110000000000</valUSD>
        <pctVal>0.0014503938</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>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>Clarim Acquisition Corp</issuerName>
                <issueTitle>Clarim Acquisition Corp</issueTitle>
                <identifiers>
                  <cusip value="18049C108"/>
                  <isin value="US18049C1080"/>
                  <ticker value="CLRM"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2027-12-31</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-613.220000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Colombier Acquisition Corp</name>
        <lei>N/A</lei>
        <title>Colombier Acquisition Corp</title>
        <cusip>19533H207</cusip>
        <identifiers>
          <isin value="US19533H2076"/>
          <ticker value="CLBR/U"/>
        </identifiers>
        <balance>40500.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>398925.000000000000</valUSD>
        <pctVal>0.2590998020</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Crescent Capital BDC Inc</name>
        <lei>549300VPIZMU6OEE0V68</lei>
        <title>Crescent Capital BDC Inc</title>
        <cusip>225655109</cusip>
        <identifiers>
          <isin value="US2256551092"/>
          <ticker value="CCAP"/>
        </identifiers>
        <balance>110385.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2060887.950000000000</valUSD>
        <pctVal>1.3385364662</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>Delaware Enhanced Global Divid</name>
        <lei>A2NJVV301U26XNED1002</lei>
        <title>Delaware Enhanced Global Dividend &amp; Income Fund</title>
        <cusip>246060107</cusip>
        <identifiers>
          <isin value="US2460601071"/>
          <ticker value="DEX"/>
        </identifiers>
        <balance>337792.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>3303605.760000000000</valUSD>
        <pctVal>2.1456754986</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>Digital Health Acquisition Cor</name>
        <lei>N/A</lei>
        <title>Digital Health Acquisition Corp</title>
        <cusip>253893200</cusip>
        <identifiers>
          <isin value="US2538932003"/>
          <ticker value="DHACU"/>
        </identifiers>
        <balance>84000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>856060.800000000000</valUSD>
        <pctVal>0.5560072289</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>First Eagle Alternative Capita</name>
        <lei>ZPFGW6VV73M9CW4FN909</lei>
        <title>First Eagle Alternative Capital BDC Inc</title>
        <cusip>26943B100</cusip>
        <identifiers>
          <isin value="US26943B1008"/>
          <ticker value="FCRD"/>
        </identifiers>
        <balance>19841.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>93252.700000000000</valUSD>
        <pctVal>0.0605671645</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>ExcelFin Acquisition Corp</name>
        <lei>N/A</lei>
        <title>ExcelFin Acquisition Corp</title>
        <cusip>30069X201</cusip>
        <identifiers>
          <isin value="US30069X2018"/>
          <ticker value="XFINU"/>
        </identifiers>
        <balance>50000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>506005.000000000000</valUSD>
        <pctVal>0.3286477290</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>Figure Acquisition Corp I</name>
        <lei>N/A</lei>
        <title>Figure Acquisition Corp I</title>
        <cusip>302438106</cusip>
        <identifiers>
          <isin value="US3024381069"/>
          <ticker value="FACA"/>
        </identifiers>
        <balance>7500.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>74100.000000000000</valUSD>
        <pctVal>0.0481275812</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>FIGURE ACQUISITION CORP I -A</name>
        <lei>N/A</lei>
        <title>Figure Acquisition Corp I</title>
        <cusip>302438114</cusip>
        <identifiers>
          <isin value="US3024381143"/>
          <ticker value="FACA/WS"/>
        </identifiers>
        <balance>1875.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2268.750000000000</valUSD>
        <pctVal>0.0014735418</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>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>Figure Acquisition Corp I</issuerName>
                <issueTitle>Figure Acquisition Corp I</issueTitle>
                <identifiers>
                  <cusip value="302438106"/>
                  <isin value="US3024381069"/>
                  <ticker value="FACA"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2027-12-31</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>85.690000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>FS KKR Capital Corp</name>
        <lei>549300TYRSI1T21B1360</lei>
        <title>FS KKR Capital Corp</title>
        <cusip>302635206</cusip>
        <identifiers>
          <isin value="US3026352068"/>
          <ticker value="FSK"/>
        </identifiers>
        <balance>266272.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>5570410.240000000000</valUSD>
        <pctVal>3.6179537262</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>FAST Acquisition Corp II</name>
        <lei>N/A</lei>
        <title>FAST Acquisition Corp II</title>
        <cusip>311874101</cusip>
        <identifiers>
          <isin value="US3118741012"/>
          <ticker value="FZT"/>
        </identifiers>
        <balance>30000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>294600.000000000000</valUSD>
        <pctVal>0.1913412337</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>FAST ACQUISITION CORP II-A</name>
        <lei>N/A</lei>
        <title>FAST Acquisition Corp II</title>
        <cusip>311874119</cusip>
        <identifiers>
          <isin value="US3118741194"/>
          <ticker value="FZT/WS"/>
        </identifiers>
        <balance>7500.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>8400.000000000000</valUSD>
        <pctVal>0.0054557582</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>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>FAST Acquisition Corp II</issuerName>
                <issueTitle>FAST Acquisition Corp II</issueTitle>
                <identifiers>
                  <cusip value="311874101"/>
                  <isin value="US3118741012"/>
                  <ticker value="FZT"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2026-03-16</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>1248.170000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Fidelity Government Portfolio</name>
        <lei>N/A</lei>
        <title>Fidelity Government Portfolio</title>
        <cusip>316175108</cusip>
        <identifiers>
          <isin value="US3161751082"/>
          <ticker value="FIGXX"/>
        </identifiers>
        <balance>21677835.160000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>21677835.160000000000</valUSD>
        <pctVal>14.0796460428</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>STIV</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>FinTech Acquisition Corp VI</name>
        <lei>N/A</lei>
        <title>FinTech Acquisition Corp VI</title>
        <cusip>31811H205</cusip>
        <identifiers>
          <isin value="US31811H2058"/>
          <ticker value="FTVIU"/>
        </identifiers>
        <balance>25000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>258250.000000000000</valUSD>
        <pctVal>0.1677320897</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>FIRST EAGLE SENIOR LOAN FUND COM NEW ESCROW</name>
        <lei>N/A</lei>
        <title>FIRST EAGLE SENIOR LOAN FUND COM NEW ESCROW</title>
        <cusip>N/A</cusip>
        <identifiers>
          <other otherDesc="USER DEFINED" value="320ESC015"/>
        </identifiers>
        <balance>222367.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>233485.350000000000</valUSD>
        <pctVal>0.1516475727</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>3</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Fortress Value Acquisition Cor</name>
        <lei>N/A</lei>
        <title>Fortress Value Acquisition Corp III</title>
        <cusip>34964G206</cusip>
        <identifiers>
          <isin value="US34964G2066"/>
          <ticker value="FVT/U"/>
        </identifiers>
        <balance>11000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>110000.000000000000</valUSD>
        <pctVal>0.0714444525</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>Fortress Value Acquisition Cor</name>
        <lei>N/A</lei>
        <title>Fortress Value Acquisition Corp IV</title>
        <cusip>34964K108</cusip>
        <identifiers>
          <isin value="US34964K1088"/>
          <ticker value="FVIV"/>
        </identifiers>
        <balance>25000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>245750.000000000000</valUSD>
        <pctVal>0.1596134019</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>FORTRESS VALUE ACQUIS IV-A</name>
        <lei>N/A</lei>
        <title>Fortress Value Acquisition Corp IV</title>
        <cusip>34964K116</cusip>
        <identifiers>
          <isin value="US34964K1161"/>
          <ticker value="FVIV/WS"/>
        </identifiers>
        <balance>3125.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>3057.190000000000</valUSD>
        <pctVal>0.0019856297</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>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>Fortress Value Acquisition Cor</issuerName>
                <issueTitle>Fortress Value Acquisition Corp IV</issueTitle>
                <identifiers>
                  <cusip value="34964K108"/>
                  <isin value="US34964K1088"/>
                  <ticker value="FVIV"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2028-03-18</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-169.840000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>FOSSIL GROUP INC</name>
        <lei>DDMY8YZ6L8UEMS1FDM73</lei>
        <title>Fossil Group Inc</title>
        <cusip>34988V304</cusip>
        <identifiers>
          <isin value="US34988V3042"/>
          <ticker value="FOSL"/>
        </identifiers>
        <balance>85000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2138600.000000000000</valUSD>
        <pctVal>1.3890100559</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EP</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>GO Acquisition Corp</name>
        <lei>N/A</lei>
        <title>GO Acquisition Corp</title>
        <cusip>362019101</cusip>
        <identifiers>
          <isin value="US3620191011"/>
          <ticker value="GOAC"/>
        </identifiers>
        <balance>49998.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>492980.280000000000</valUSD>
        <pctVal>0.3201882382</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>GO ACQUISITION CORP-CLASS A</name>
        <lei>N/A</lei>
        <title>GO Acquisition Corp</title>
        <cusip>362019119</cusip>
        <identifiers>
          <isin value="US3620191193"/>
          <ticker value="GOAC/WS"/>
        </identifiers>
        <balance>16665.999983000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>13999.440000000000</valUSD>
        <pctVal>0.0090925666</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>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>GO Acquisition Corp</issuerName>
                <issueTitle>GO Acquisition Corp</issueTitle>
                <identifiers>
                  <cusip value="362019101"/>
                  <isin value="US3620191011"/>
                  <ticker value="GOAC"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2027-08-31</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-8605.750000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>GX Acquisition Corp II</name>
        <lei>N/A</lei>
        <title>GX Acquisition Corp II</title>
        <cusip>36260F105</cusip>
        <identifiers>
          <isin value="US36260F1057"/>
          <ticker value="GXII"/>
        </identifiers>
        <balance>60000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>582000.000000000000</valUSD>
        <pctVal>0.3780061033</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>GX ACQUISITION CORP II-A</name>
        <lei>N/A</lei>
        <title>GX Acquisition Corp II</title>
        <cusip>36260F113</cusip>
        <identifiers>
          <isin value="US36260F1131"/>
          <ticker value="GXIIW"/>
        </identifiers>
        <balance>20000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>12604.000000000000</valUSD>
        <pctVal>0.0081862353</pctVal>
        <payoffProfile>N/A</payoffProfile>
        <assetCat>DE</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <derivativeInfo>
          <optionSwaptionWarrantDeriv derivCat="WAR">
            <counterparties>
              <counterpartyName>NASDAQ CM</counterpartyName>
              <counterpartyLei>N/A</counterpartyLei>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>GX Acquisition Corp II</issuerName>
                <issueTitle>GX Acquisition Corp II</issueTitle>
                <identifiers>
                  <cusip value="36260F105"/>
                  <isin value="US36260F1057"/>
                  <ticker value="GXII"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2028-12-31</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-3142.610000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>GigCapital4 Inc</name>
        <lei>549300XGCF2ELN28CS63</lei>
        <title>GigCapital4 Inc</title>
        <cusip>37518G101</cusip>
        <identifiers>
          <isin value="US37518G1013"/>
          <ticker value="GIG"/>
        </identifiers>
        <balance>25998.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>259980.000000000000</valUSD>
        <pctVal>0.1688557160</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>GIGCAPITAL4 INC</name>
        <lei>549300XGCF2ELN28CS63</lei>
        <title>GigCapital4 Inc</title>
        <cusip>37518G119</cusip>
        <identifiers>
          <isin value="US37518G1195"/>
          <ticker value="GIGGW"/>
        </identifiers>
        <balance>8666.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>12045.740000000000</valUSD>
        <pctVal>0.0078236482</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>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>GigCapital4 Inc</issuerName>
                <issueTitle>GigCapital4 Inc</issueTitle>
                <identifiers>
                  <cusip value="37518G101"/>
                  <isin value="US37518G1013"/>
                  <ticker value="GIG"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2028-12-31</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>4556.950000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>GLADSTONE ACQUISITION CORP-A</name>
        <lei>N/A</lei>
        <title>Gladstone Acquisition Corp</title>
        <cusip>37653T116</cusip>
        <identifiers>
          <isin value="US37653T1161"/>
          <ticker value="GLEEW"/>
        </identifiers>
        <balance>25200.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>13751.640000000000</valUSD>
        <pctVal>0.0089316217</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>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>Gladstone Acquisition Corp</issuerName>
                <issueTitle>Gladstone Acquisition Corp</issueTitle>
                <identifiers>
                  <cusip value="37653T108"/>
                  <isin value="US37653T1088"/>
                  <ticker value="GLEE"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2027-12-31</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>1145.460000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Gores Holdings VII Inc</name>
        <lei>N/A</lei>
        <title>Gores Holdings VII Inc</title>
        <cusip>38286T101</cusip>
        <identifiers>
          <isin value="US38286T1016"/>
          <ticker value="GSEV"/>
        </identifiers>
        <balance>15000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>147750.000000000000</valUSD>
        <pctVal>0.0959628896</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>GORES HOLDINGS VII INC-A</name>
        <lei>N/A</lei>
        <title>Gores Holdings VII Inc</title>
        <cusip>38286T119</cusip>
        <identifiers>
          <isin value="US38286T1198"/>
          <ticker value="GSEVW"/>
        </identifiers>
        <balance>1875.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2793.750000000000</valUSD>
        <pctVal>0.0018145267</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>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>Gores Holdings VII Inc</issuerName>
                <issueTitle>Gores Holdings VII Inc</issueTitle>
                <identifiers>
                  <cusip value="38286T101"/>
                  <isin value="US38286T1016"/>
                  <ticker value="GSEV"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2027-12-31</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>465.420000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Gores Technology Partners Inc</name>
        <lei>N/A</lei>
        <title>Gores Technology Partners Inc</title>
        <cusip>382870202</cusip>
        <identifiers>
          <isin value="US3828702023"/>
          <ticker value="GTPAU"/>
        </identifiers>
        <balance>5000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>50050.000000000000</valUSD>
        <pctVal>0.0325072259</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Gores Technology Partners II I</name>
        <lei>N/A</lei>
        <title>Gores Technology Partners II Inc</title>
        <cusip>38287L206</cusip>
        <identifiers>
          <isin value="US38287L2060"/>
          <ticker value="GTPBU"/>
        </identifiers>
        <balance>5000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>50050.000000000000</valUSD>
        <pctVal>0.0325072259</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>HARBOR CUSTOM DEV INC</name>
        <lei>549300X40TN4PVCY6F45</lei>
        <title>Harbor Custom Development Inc</title>
        <cusip>41150T207</cusip>
        <identifiers>
          <isin value="US41150T2078"/>
          <ticker value="HCDI"/>
        </identifiers>
        <balance>135000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2172150.000000000000</valUSD>
        <pctVal>1.4108006139</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EP</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>HARROW HEALTH INC</name>
        <lei>N/A</lei>
        <title>Harrow Health Inc</title>
        <cusip>415858208</cusip>
        <identifiers>
          <isin value="US4158582084"/>
          <ticker value="HROW"/>
        </identifiers>
        <balance>32000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>851200.000000000000</valUSD>
        <pctVal>0.5528501635</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EP</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>Haymaker Acquisition Corp III</name>
        <lei>N/A</lei>
        <title>Haymaker Acquisition Corp III</title>
        <cusip>42087R108</cusip>
        <identifiers>
          <isin value="US42087R1086"/>
          <ticker value="HYAC"/>
        </identifiers>
        <balance>145464.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1415364.720000000000</valUSD>
        <pctVal>0.9192723412</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>HAYMAKER ACQUISITION CORP-A</name>
        <lei>N/A</lei>
        <title>Haymaker Acquisition Corp III</title>
        <cusip>42087R116</cusip>
        <identifiers>
          <isin value="US42087R1169"/>
          <ticker value="HYACW"/>
        </identifiers>
        <balance>11366.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>9661.100000000000</valUSD>
        <pctVal>0.0062748364</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>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>Haymaker Acquisition Corp III</issuerName>
                <issueTitle>Haymaker Acquisition Corp III</issueTitle>
                <identifiers>
                  <cusip value="42087R108"/>
                  <isin value="US42087R1086"/>
                  <ticker value="HYAC"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2027-02-12</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-8.330000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Highland Income Fund</name>
        <lei>254900CMUE9FRYL2UR80</lei>
        <title>Highland Income Fund</title>
        <cusip>43010E404</cusip>
        <identifiers>
          <isin value="US43010E4044"/>
          <ticker value="HFRO"/>
        </identifiers>
        <balance>372358.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>4177856.760000000000</valUSD>
        <pctVal>2.7134971718</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>IG ACQUISITION CORP-CLASS A</name>
        <lei>N/A</lei>
        <title>IG Acquisition Corp</title>
        <cusip>449534114</cusip>
        <identifiers>
          <isin value="US4495341145"/>
          <ticker value="IGACW"/>
        </identifiers>
        <balance>25000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>21252.500000000000</valUSD>
        <pctVal>0.0138033930</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>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>IG Acquisition Corp</issuerName>
                <issueTitle>IG Acquisition Corp</issueTitle>
                <identifiers>
                  <cusip value="449534106"/>
                  <isin value="US4495341061"/>
                  <ticker value="IGAC"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2027-10-05</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-19369.800000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>IMEDIA BRANDS INC</name>
        <lei>5299009C9SZXPB0EEN07</lei>
        <title>iMedia Brands Inc</title>
        <cusip>452465305</cusip>
        <identifiers>
          <isin value="US4524653056"/>
          <ticker value="IMBI"/>
        </identifiers>
        <balance>60000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1440000.000000000000</valUSD>
        <pctVal>0.9352728329</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EP</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>Industrial Human Capital Inc</name>
        <lei>N/A</lei>
        <title>Industrial Human Capital Inc</title>
        <cusip>45617P203</cusip>
        <identifiers>
          <isin value="US45617P2039"/>
          <ticker value="AXH/U"/>
        </identifiers>
        <balance>47700.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>485109.000000000000</valUSD>
        <pctVal>0.3150758810</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Intelligent Medicine Acquisiti</name>
        <lei>N/A</lei>
        <title>Intelligent Medicine Acquisition Corp</title>
        <cusip>45828D205</cusip>
        <identifiers>
          <isin value="US45828D2053"/>
          <ticker value="IQMDU"/>
        </identifiers>
        <balance>48300.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>489279.000000000000</valUSD>
        <pctVal>0.3177842753</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>Isleworth Healthcare Acquisiti</name>
        <lei>N/A</lei>
        <title>Isleworth Healthcare Acquisition Corp</title>
        <cusip>46468P102</cusip>
        <identifiers>
          <isin value="US46468P1021"/>
          <ticker value="ISLE"/>
        </identifiers>
        <balance>14700.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>144942.000000000000</valUSD>
        <pctVal>0.0941391076</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>ISLEWORTH HEALTHCARE ACQUISI</name>
        <lei>N/A</lei>
        <title>Isleworth Healthcare Acquisition Corp</title>
        <cusip>46468P110</cusip>
        <identifiers>
          <isin value="US46468P1104"/>
          <ticker value="ISLEW"/>
        </identifiers>
        <balance>7350.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>4042.500000000000</valUSD>
        <pctVal>0.0026255836</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>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>Isleworth Healthcare Acquisiti</issuerName>
                <issueTitle>Isleworth Healthcare Acquisition Corp</issueTitle>
                <identifiers>
                  <cusip value="46468P102"/>
                  <isin value="US46468P1021"/>
                  <ticker value="ISLE"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2027-08-02</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>1286.250000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Landcadia Holdings IV Inc</name>
        <lei>N/A</lei>
        <title>Landcadia Holdings IV Inc</title>
        <cusip>51477A104</cusip>
        <identifiers>
          <isin value="US51477A1043"/>
          <ticker value="LCA"/>
        </identifiers>
        <balance>75000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>736500.000000000000</valUSD>
        <pctVal>0.4783530843</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>LANDCADIA HOLDINGS IV INC-A</name>
        <lei>N/A</lei>
        <title>Landcadia Holdings IV Inc</title>
        <cusip>51477A112</cusip>
        <identifiers>
          <isin value="US51477A1126"/>
          <ticker value="LCAHW"/>
        </identifiers>
        <balance>12500.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>19375.000000000000</valUSD>
        <pctVal>0.0125839661</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>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>Landcadia Holdings IV Inc</issuerName>
                <issueTitle>Landcadia Holdings IV Inc</issueTitle>
                <identifiers>
                  <cusip value="51477A104"/>
                  <isin value="US51477A1043"/>
                  <ticker value="LCA"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2028-12-31</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>9522.780000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>LIFEMD INC</name>
        <lei>N/A</lei>
        <title>LifeMD Inc</title>
        <cusip>53216B203</cusip>
        <identifiers>
          <isin value="US53216B2034"/>
          <ticker value="LFMD"/>
        </identifiers>
        <balance>15000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>315000.000000000000</valUSD>
        <pctVal>0.2045909322</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EP</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>Logan Ridge Finance Corp</name>
        <lei>5493007DZ22O2I4VJ124</lei>
        <title>Logan Ridge Finance Corp</title>
        <cusip>541098109</cusip>
        <identifiers>
          <isin value="US5410981097"/>
          <ticker value="LRFC"/>
        </identifiers>
        <balance>48021.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1190872.780000000000</valUSD>
        <pctVal>0.7734659435</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>Longview Acquisition Corp II</name>
        <lei>549300KFRIOC6K28E041</lei>
        <title>Longview Acquisition Corp II</title>
        <cusip>54319Q105</cusip>
        <identifiers>
          <isin value="US54319Q1058"/>
          <ticker value="LGV"/>
        </identifiers>
        <balance>39584.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>392673.280000000000</valUSD>
        <pctVal>0.2550393410</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>LONGVIEW ACQUISITION CORP -A</name>
        <lei>549300KFRIOC6K28E041</lei>
        <title>Longview Acquisition Corp II</title>
        <cusip>54319Q113</cusip>
        <identifiers>
          <isin value="US54319Q1132"/>
          <ticker value="LGV/WS"/>
        </identifiers>
        <balance>10000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>11500.000000000000</valUSD>
        <pctVal>0.0074691928</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>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>Longview Acquisition Corp II</issuerName>
                <issueTitle>Longview Acquisition Corp II</issueTitle>
                <identifiers>
                  <cusip value="54319Q105"/>
                  <isin value="US54319Q1058"/>
                  <ticker value="LGV"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2026-05-10</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-392.960000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>M3-Brigade Acquisition II Corp</name>
        <lei>N/A</lei>
        <title>M3-Brigade Acquisition II Corp</title>
        <cusip>553800103</cusip>
        <identifiers>
          <isin value="US5538001034"/>
          <ticker value="MBAC"/>
        </identifiers>
        <balance>24849.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>246750.570000000000</valUSD>
        <pctVal>0.1602632671</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>M3-BRIGADE ACQUISITION II-A</name>
        <lei>N/A</lei>
        <title>M3-Brigade Acquisition II Corp</title>
        <cusip>553800111</cusip>
        <identifiers>
          <isin value="US5538001117"/>
          <ticker value="MBAC/WS"/>
        </identifiers>
        <balance>8283.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>10767.900000000000</valUSD>
        <pctVal>0.0069936975</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>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>M3-Brigade Acquisition II Corp</issuerName>
                <issueTitle>M3-Brigade Acquisition II Corp</issueTitle>
                <identifiers>
                  <cusip value="553800103"/>
                  <isin value="US5538001034"/>
                  <ticker value="MBAC"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2027-12-31</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>4972.500000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>M3-Brigade Acquisition III Cor</name>
        <lei>N/A</lei>
        <title>M3-Brigade Acquisition III Corp</title>
        <cusip>55407R202</cusip>
        <identifiers>
          <isin value="US55407R2022"/>
          <ticker value="MBSC/U"/>
        </identifiers>
        <balance>50500.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>505919.100000000000</valUSD>
        <pctVal>0.3285919374</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>MODIV INC</name>
        <lei>N/A</lei>
        <title>Modiv Inc</title>
        <cusip>60784B200</cusip>
        <identifiers>
          <isin value="US60784B2007"/>
          <ticker value="MODINC"/>
        </identifiers>
        <balance>25000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>652500.000000000000</valUSD>
        <pctVal>0.4237955024</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EP</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>MONMOUTH REIT</name>
        <lei>549300DFIUDCN3KVN260</lei>
        <title>Monmouth Real Estate Investment Corp</title>
        <cusip>609720404</cusip>
        <identifiers>
          <isin value="US6097204043"/>
          <ticker value="MNR"/>
        </identifiers>
        <balance>167594.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>4191525.940000000000</valUSD>
        <pctVal>2.7223752362</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EP</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>Morgan Stanley Emerging Market</name>
        <lei>879N34XPZOOCKFD26737</lei>
        <title>Morgan Stanley Emerging Markets Debt Fund Inc</title>
        <cusip>61744H105</cusip>
        <identifiers>
          <isin value="US61744H1059"/>
          <ticker value="MSD"/>
        </identifiers>
        <balance>227714.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2044871.720000000000</valUSD>
        <pctVal>1.3281340045</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>New America High Income Fund I</name>
        <lei>V5LSTDFQKWGSW30MQ381</lei>
        <title>New America High Income Fund Inc/The</title>
        <cusip>641876800</cusip>
        <identifiers>
          <isin value="US6418768007"/>
          <ticker value="HYB"/>
        </identifiers>
        <balance>31246.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>294649.780000000000</valUSD>
        <pctVal>0.1913735656</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>NEXPOINT DIV REAL ESTA</name>
        <lei>5493008KGR2NU3OXMR64</lei>
        <title>NexPoint Diversified Real Esta Trust</title>
        <cusip>65340G304</cusip>
        <identifiers>
          <isin value="US65340G3048"/>
          <ticker value="NXDT"/>
        </identifiers>
        <balance>86554.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1850524.520000000000</valUSD>
        <pctVal>1.2019064654</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EP</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>Northern Star Investment Corp</name>
        <lei>N/A</lei>
        <title>Northern Star Investment Corp III</title>
        <cusip>66574L100</cusip>
        <identifiers>
          <isin value="US66574L1008"/>
          <ticker value="NSTC"/>
        </identifiers>
        <balance>45996.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>449840.880000000000</valUSD>
        <pctVal>0.2921694126</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>NORTHERN STAR INVESTMENT -A</name>
        <lei>N/A</lei>
        <title>Northern Star Investment Corp III</title>
        <cusip>66574L118</cusip>
        <identifiers>
          <isin value="US66574L1180"/>
          <ticker value="NSTC/WS"/>
        </identifiers>
        <balance>7666.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>7742.660000000000</valUSD>
        <pctVal>0.0050288191</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>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>Northern Star Investment Corp</issuerName>
                <issueTitle>Northern Star Investment Corp III</issueTitle>
                <identifiers>
                  <cusip value="66574L100"/>
                  <isin value="US66574L1008"/>
                  <ticker value="NSTC"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2028-02-25</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>266.080000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Nuveen Floating Rate Income Op</name>
        <lei>6TG15UBKG3HMZ9US3I68</lei>
        <title>Nuveen Floating Rate Income Opportunity Fund</title>
        <cusip>6706EN100</cusip>
        <identifiers>
          <isin value="US6706EN1001"/>
          <ticker value="JRO"/>
        </identifiers>
        <balance>83820.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>840714.600000000000</valUSD>
        <pctVal>0.5460399483</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>Nuveen Floating Rate Income Fu</name>
        <lei>HJXCPP3KYE3BVU373P27</lei>
        <title>Nuveen Floating Rate Income Fund</title>
        <cusip>67072T108</cusip>
        <identifiers>
          <isin value="US67072T1088"/>
          <ticker value="JFR"/>
        </identifiers>
        <balance>156740.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1608152.400000000000</valUSD>
        <pctVal>1.0444869798</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>Nuveen Short Duration Credit O</name>
        <lei>N0WOEFO1WOMLJYH1PV29</lei>
        <title>Nuveen Short Duration Credit Opportunities Fund</title>
        <cusip>67074X107</cusip>
        <identifiers>
          <isin value="US67074X1072"/>
          <ticker value="JSD"/>
        </identifiers>
        <balance>245792.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>3674590.400000000000</valUSD>
        <pctVal>2.3866281758</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>OPY Acquisition Corp I</name>
        <lei>N/A</lei>
        <title>OPY Acquisition Corp I</title>
        <cusip>671005205</cusip>
        <identifiers>
          <isin value="US6710052050"/>
          <ticker value="OHAAU"/>
        </identifiers>
        <balance>100000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1000000.000000000000</valUSD>
        <pctVal>0.6494950229</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>OmniLit Acquisition Corp</name>
        <lei>N/A</lei>
        <title>OmniLit Acquisition Corp</title>
        <cusip>68218C207</cusip>
        <identifiers>
          <isin value="US68218C2070"/>
          <ticker value="OLITU"/>
        </identifiers>
        <balance>90000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>908100.000000000000</valUSD>
        <pctVal>0.5898064303</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>ONCOLOGY INSTITUTE INC/THE</name>
        <lei>N/A</lei>
        <title>Oncology Institute Inc/The</title>
        <cusip>68236X118</cusip>
        <identifiers>
          <isin value="US68236X1182"/>
          <ticker value="TOIIW"/>
        </identifiers>
        <balance>10500.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>8397.890000000000</valUSD>
        <pctVal>0.0054543878</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>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>Oncology Institute Inc/The</issuerName>
                <issueTitle>Oncology Institute Inc/The</issueTitle>
                <identifiers>
                  <cusip value="68236X100"/>
                  <isin value="US68236X1000"/>
                  <ticker value="TOI"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2026-06-28</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-6740.240000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>PGIM Global High Yield Fund In</name>
        <lei>F0ATD1Y4J8CHDKHSLD09</lei>
        <title>PGIM Global High Yield Fund Inc</title>
        <cusip>69346J106</cusip>
        <identifiers>
          <isin value="US69346J1060"/>
          <ticker value="GHY"/>
        </identifiers>
        <balance>176072.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2644601.440000000000</valUSD>
        <pctVal>1.7176554727</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>PennantPark Investment Corp</name>
        <lei>529900OK432R4C6NQQ73</lei>
        <title>PennantPark Investment Corp</title>
        <cusip>708062104</cusip>
        <identifiers>
          <isin value="US7080621045"/>
          <ticker value="PNNT"/>
        </identifiers>
        <balance>400933.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2738372.390000000000</valUSD>
        <pctVal>1.7785592380</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>Periphas Capital Partnering Co</name>
        <lei>N/A</lei>
        <title>Periphas Capital Partnering Corp</title>
        <cusip>713895209</cusip>
        <identifiers>
          <isin value="US7138952095"/>
          <ticker value="PCPC/U"/>
        </identifiers>
        <balance>20000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>498000.000000000000</valUSD>
        <pctVal>0.3234485214</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>PhenixFIN Corp</name>
        <lei>549300JJH1QEB0RKNO53</lei>
        <title>PhenixFIN Corp</title>
        <cusip>71742W103</cusip>
        <identifiers>
          <isin value="US71742W1036"/>
          <ticker value="PFX"/>
        </identifiers>
        <balance>19193.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>785377.560000000000</valUSD>
        <pctVal>0.5100988163</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>Portman Ridge Finance Corp</name>
        <lei>254900YM5BVQKA01I468</lei>
        <title>Portman Ridge Finance Corp</title>
        <cusip>73688F201</cusip>
        <identifiers>
          <isin value="US73688F2011"/>
          <ticker value="PTMN"/>
        </identifiers>
        <balance>96811.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2393167.920000000000</valUSD>
        <pctVal>1.5543506529</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>PWP Forward Acquisition Corp I</name>
        <lei>N/A</lei>
        <title>PWP Forward Acquisition Corp I</title>
        <cusip>74709Q101</cusip>
        <identifiers>
          <isin value="US74709Q1013"/>
          <ticker value="FRW"/>
        </identifiers>
        <balance>105000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1026900.000000000000</valUSD>
        <pctVal>0.6669664390</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>PWP FORWARD ACQUISITION CO-A</name>
        <lei>N/A</lei>
        <title>PWP Forward Acquisition Corp I</title>
        <cusip>74709Q119</cusip>
        <identifiers>
          <isin value="US74709Q1195"/>
          <ticker value="FRWAW"/>
        </identifiers>
        <balance>21000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>16800.000000000000</valUSD>
        <pctVal>0.0109115164</pctVal>
        <payoffProfile>N/A</payoffProfile>
        <assetCat>DE</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <derivativeInfo>
          <optionSwaptionWarrantDeriv derivCat="WAR">
            <counterparties>
              <counterpartyName>NASDAQ CM</counterpartyName>
              <counterpartyLei>N/A</counterpartyLei>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>PWP Forward Acquisition Corp I</issuerName>
                <issueTitle>PWP Forward Acquisition Corp I</issueTitle>
                <identifiers>
                  <cusip value="74709Q101"/>
                  <isin value="US74709Q1013"/>
                  <ticker value="FRW"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2026-03-09</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-4858.520000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>QUANTUM FINTECH ACQUISITION</name>
        <lei>N/A</lei>
        <title>Quantum FinTech Acquisition Corp</title>
        <cusip>74767A113</cusip>
        <identifiers>
          <isin value="US74767A1135"/>
          <ticker value="QFTA/WS"/>
        </identifiers>
        <balance>33000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>18810.000000000000</valUSD>
        <pctVal>0.0122170014</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>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>Quantum FinTech Acquisition Co</issuerName>
                <issueTitle>Quantum FinTech Acquisition Corp</issueTitle>
                <identifiers>
                  <cusip value="74767A105"/>
                  <isin value="US74767A1051"/>
                  <ticker value="QFTA"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2027-12-31</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>8757.740000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>RAMACO RESOURCES INC</name>
        <lei>5493001BYUI4TCQOPF70</lei>
        <title>Ramaco Resources Inc</title>
        <cusip>75134P402</cusip>
        <identifiers>
          <isin value="US75134P4028"/>
          <ticker value="METC"/>
        </identifiers>
        <balance>60000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1613232.000000000000</valUSD>
        <pctVal>1.0477861547</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EP</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>RiverNorth Opportunities Fund</name>
        <lei>5493001RICR0OU8TM159</lei>
        <title>RiverNorth Opportunities Fund Inc</title>
        <cusip>76881Y109</cusip>
        <identifiers>
          <isin value="US76881Y1091"/>
          <ticker value="RIV"/>
        </identifiers>
        <balance>264870.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>4463059.500000000000</valUSD>
        <pctVal>2.8987349320</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>Roman DBDR Tech Acquisition Co</name>
        <lei>N/A</lei>
        <title>Roman DBDR Tech Acquisition Corp</title>
        <cusip>77584N101</cusip>
        <identifiers>
          <isin value="US77584N1019"/>
          <ticker value="DBDR"/>
        </identifiers>
        <balance>25000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>254250.000000000000</valUSD>
        <pctVal>0.1651341096</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>ROMAN DBDR TECH ACQUISITI-A</name>
        <lei>N/A</lei>
        <title>Roman DBDR Tech Acquisition Corp</title>
        <cusip>77584N119</cusip>
        <identifiers>
          <isin value="US77584N1191"/>
          <ticker value="DBDRW"/>
        </identifiers>
        <balance>3600.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>6696.360000000000</valUSD>
        <pctVal>0.0043492525</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>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>Roman DBDR Tech Acquisition Co</issuerName>
                <issueTitle>Roman DBDR Tech Acquisition Corp</issueTitle>
                <identifiers>
                  <cusip value="77584N101"/>
                  <isin value="US77584N1019"/>
                  <ticker value="DBDR"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2025-10-31</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>2766.670000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Runway Growth Finance Corp</name>
        <lei>N/A</lei>
        <title>Runway Growth Finance Corp</title>
        <cusip>78163D100</cusip>
        <identifiers>
          <isin value="US78163D1000"/>
          <ticker value="RWAY"/>
        </identifiers>
        <balance>160814.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2238530.880000000000</valUSD>
        <pctVal>1.4539146651</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>Saba Capital Income &amp; Opportun</name>
        <lei>549300MGSUUJ7E55N746</lei>
        <title>Saba Capital Income &amp; Opportunities Fund</title>
        <cusip>78518H103</cusip>
        <identifiers>
          <isin value="US78518H1032"/>
          <ticker value="BRW"/>
        </identifiers>
        <balance>309325.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1404335.500000000000</valUSD>
        <pctVal>0.9121089177</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>Sandbridge X2 Corp</name>
        <lei>N/A</lei>
        <title>Sandbridge X2 Corp</title>
        <cusip>799792205</cusip>
        <identifiers>
          <isin value="US7997922056"/>
          <ticker value="SBII/U"/>
        </identifiers>
        <balance>15000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>148500.000000000000</valUSD>
        <pctVal>0.0964500109</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Seaport Global Acquisition II</name>
        <lei>N/A</lei>
        <title>Seaport Global Acquisition II Corp</title>
        <cusip>81221H204</cusip>
        <identifiers>
          <isin value="US81221H2040"/>
          <ticker value="SGIIU"/>
        </identifiers>
        <balance>100000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1006970.000000000000</valUSD>
        <pctVal>0.6540220032</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>Invesco Treasury Portfolio</name>
        <lei>5493004B3TM8ZIDDDC39</lei>
        <title>Invesco Treasury Portfolio</title>
        <cusip>825252406</cusip>
        <identifiers>
          <isin value="US8252524066"/>
          <ticker value="TRPXX"/>
        </identifiers>
        <balance>21677835.150000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>21677835.150000000000</valUSD>
        <pctVal>14.0796460363</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>STIV</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>Software Acquisition Group Inc</name>
        <lei>N/A</lei>
        <title>Software Acquisition Group Inc III</title>
        <cusip>83407J103</cusip>
        <identifiers>
          <isin value="US83407J1034"/>
          <ticker value="SWAG"/>
        </identifiers>
        <balance>17029.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>168246.520000000000</valUSD>
        <pctVal>0.1092752774</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Spartan Acquisition Corp III</name>
        <lei>N/A</lei>
        <title>Spartan Acquisition Corp III</title>
        <cusip>84677R106</cusip>
        <identifiers>
          <isin value="US84677R1068"/>
          <ticker value="SPAQ"/>
        </identifiers>
        <balance>17700.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>175761.000000000000</valUSD>
        <pctVal>0.1141558947</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>SPARTAN ACQUISITION III-A</name>
        <lei>N/A</lei>
        <title>Spartan Acquisition Corp III</title>
        <cusip>84677R114</cusip>
        <identifiers>
          <isin value="US84677R1142"/>
          <ticker value="SPAQ/WS"/>
        </identifiers>
        <balance>4425.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>6770.250000000000</valUSD>
        <pctVal>0.0043972437</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>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>Spartan Acquisition Corp III</issuerName>
                <issueTitle>Spartan Acquisition Corp III</issueTitle>
                <identifiers>
                  <cusip value="84677R106"/>
                  <isin value="US84677R1068"/>
                  <ticker value="SPAQ"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2026-02-04</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>924.770000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>STEEL PARTNERS HLDS LP</name>
        <lei>5493009U8Z59G5SIZ389</lei>
        <title>Steel Partners Holdings LP</title>
        <cusip>85814R206</cusip>
        <identifiers>
          <isin value="US85814R2067"/>
          <ticker value="SPLP"/>
        </identifiers>
        <balance>224472.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>5299783.920000000000</valUSD>
        <pctVal>3.4421832783</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EP</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>Tekkorp Digital Acquisition Co</name>
        <lei>N/A</lei>
        <title>Tekkorp Digital Acquisition Corp</title>
        <cusip>G8739H106</cusip>
        <identifiers>
          <isin value="KYG8739H1065"/>
          <ticker value="TEKK"/>
        </identifiers>
        <balance>700.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>6895.000000000000</valUSD>
        <pctVal>0.0044782682</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>YUCAIPA ACQUISITION CORP-A</name>
        <lei>N/A</lei>
        <title>Yucaipa Acquisition Corp</title>
        <cusip>G9879L113</cusip>
        <identifiers>
          <isin value="KYG9879L1133"/>
          <ticker value="YAC/WS"/>
        </identifiers>
        <balance>20800.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>28706.080000000000</valUSD>
        <pctVal>0.0186444561</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>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>Yucaipa Acquisition Corp</issuerName>
                <issueTitle>Yucaipa Acquisition Corp</issueTitle>
                <identifiers>
                  <cusip value="G9879L105"/>
                  <isin value="KYG9879L1059"/>
                  <ticker value="YAC"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2025-08-06</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-1099.230000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>SuRo Capital Corp</name>
        <lei>549300YR4IAV0VJFWN84</lei>
        <title>SuRo Capital Corp</title>
        <cusip>86887Q109</cusip>
        <identifiers>
          <isin value="US86887Q1094"/>
          <ticker value="SSSS"/>
        </identifiers>
        <balance>105341.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1303068.170000000000</valUSD>
        <pctVal>0.8463362909</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>SYNCHRONOSS TECH</name>
        <lei>5493007Z5J8Z2TA76376</lei>
        <title>Synchronoss Technologies Inc</title>
        <cusip>87157B301</cusip>
        <identifiers>
          <isin value="US87157B3015"/>
          <ticker value="SNCR"/>
        </identifiers>
        <balance>50000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1200000.000000000000</valUSD>
        <pctVal>0.7793940274</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EP</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>TG Venture Acquisition Corp</name>
        <lei>N/A</lei>
        <title>TG Venture Acquisition Corp</title>
        <cusip>87251T208</cusip>
        <identifiers>
          <isin value="US87251T2087"/>
          <ticker value="TGVCU"/>
        </identifiers>
        <balance>74000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>762940.000000000000</valUSD>
        <pctVal>0.4955257327</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>Templeton Global Income Fund</name>
        <lei>QU1AAXOSV5K4OVMXJP19</lei>
        <title>Templeton Global Income Fund</title>
        <cusip>880198106</cusip>
        <identifiers>
          <isin value="US8801981064"/>
          <ticker value="GIM"/>
        </identifiers>
        <balance>672926.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>3613612.620000000000</valUSD>
        <pctVal>2.3470234112</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>Tortoise Power and Energy Infr</name>
        <lei>549300O8GKMVVEB04345</lei>
        <title>Tortoise Power and Energy Infrastructure Fund Inc</title>
        <cusip>89147X104</cusip>
        <identifiers>
          <isin value="US89147X1046"/>
          <ticker value="TPZ"/>
        </identifiers>
        <balance>206153.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2663496.760000000000</valUSD>
        <pctVal>1.7299278890</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>Tortoise Energy Independence F</name>
        <lei>5493005UTWHF1U2B2H30</lei>
        <title>Tortoise Energy Independence Fund Inc</title>
        <cusip>89148K200</cusip>
        <identifiers>
          <isin value="US89148K2006"/>
          <ticker value="NDP"/>
        </identifiers>
        <balance>55315.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1230205.600000000000</valUSD>
        <pctVal>0.7990124143</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>Vertical Capital Income Fund</name>
        <lei>549300LVMWHJGZNVXZ22</lei>
        <title>Vertical Capital Income Fund</title>
        <cusip>92535C104</cusip>
        <identifiers>
          <isin value="US92535C1045"/>
          <ticker value="VCIF"/>
        </identifiers>
        <balance>310942.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>3215140.280000000000</valUSD>
        <pctVal>2.0882176096</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>NINE POINT ENERGY</name>
        <lei>N/A</lei>
        <title>NINE POINT ENERGY</title>
        <cusip>N/A</cusip>
        <identifiers>
          <other otherDesc="USER DEFINED" value="931KLC902"/>
        </identifiers>
        <balance>138566.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>.000000000000</valUSD>
        <pctVal>0.0000000000</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>3</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>WhiteHorse Finance Inc</name>
        <lei>5493006LP9COIV2ZIB05</lei>
        <title>WhiteHorse Finance Inc</title>
        <cusip>96524V106</cusip>
        <identifiers>
          <isin value="US96524V1061"/>
          <ticker value="WHF"/>
        </identifiers>
        <balance>118752.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1840656.000000000000</valUSD>
        <pctVal>1.1954969108</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>XAI OCTAGON FLT RT ALT</name>
        <lei>549300XT617P63BLW552</lei>
        <title>XAI Octagon Floating Rate Alternative Income Term Trust</title>
        <cusip>98400T205</cusip>
        <identifiers>
          <isin value="US98400T2050"/>
          <ticker value="XFLT"/>
        </identifiers>
        <balance>80000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2085600.000000000000</valUSD>
        <pctVal>1.3545868197</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EP</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>YELLOWSTONE ACQUISIT CO-CL A</name>
        <lei>N/A</lei>
        <title>Yellowstone Acquisition Co</title>
        <cusip>98566K113</cusip>
        <identifiers>
          <isin value="US98566K1135"/>
          <ticker value="YSACW"/>
        </identifiers>
        <balance>12500.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>12378.750000000000</valUSD>
        <pctVal>0.0080399365</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>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>Yellowstone Acquisition Co</issuerName>
                <issueTitle>Yellowstone Acquisition Co</issueTitle>
                <identifiers>
                  <cusip value="98566K105"/>
                  <isin value="US98566K1051"/>
                  <ticker value="YSAC"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2025-10-21</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>950.180000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Z-Work Acquisition Corp</name>
        <lei>N/A</lei>
        <title>Z-Work Acquisition Corp</title>
        <cusip>98880C102</cusip>
        <identifiers>
          <isin value="US98880C1027"/>
          <ticker value="ZWRK"/>
        </identifiers>
        <balance>30999.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>302240.250000000000</valUSD>
        <pctVal>0.1963035381</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Z-WORK ACQUISITION CORP-A</name>
        <lei>N/A</lei>
        <title>Z-Work Acquisition Corp</title>
        <cusip>98880C110</cusip>
        <identifiers>
          <isin value="US98880C1100"/>
          <ticker value="ZWRKW"/>
        </identifiers>
        <balance>10333.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>7336.430000000000</valUSD>
        <pctVal>0.0047649748</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>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>Z-Work Acquisition Corp</issuerName>
                <issueTitle>Z-Work Acquisition Corp</issueTitle>
                <identifiers>
                  <cusip value="98880C102"/>
                  <isin value="US98880C1027"/>
                  <ticker value="ZWRK"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2026-01-04</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-1232.170000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>AGBA ACQUISITION LTD</name>
        <lei>5493006NA1XBERP7JE98</lei>
        <title>Agba Acquisition Ltd</title>
        <cusip>G0120M117</cusip>
        <identifiers>
          <isin value="VGG0120M1178"/>
          <ticker value="AGBAW"/>
        </identifiers>
        <balance>36750.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>10290.000000000000</valUSD>
        <pctVal>0.0066833038</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>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>Agba Acquisition Ltd</issuerName>
                <issueTitle>Agba Acquisition Ltd</issueTitle>
                <identifiers>
                  <cusip value="G0120M109"/>
                  <isin value="VGG0120M1095"/>
                  <ticker value="AGBA"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2024-05-10</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>6655.980000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Agba Acquisition Ltd</name>
        <lei>5493006NA1XBERP7JE98</lei>
        <title>Agba Acquisition Ltd</title>
        <cusip>G0120M125</cusip>
        <identifiers>
          <isin value="VGG0120M1251"/>
          <ticker value="AGBAR"/>
        </identifiers>
        <balance>9250.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2222.780000000000</valUSD>
        <pctVal>0.0014436845</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>HK</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Austerlitz Acquisition Corp II</name>
        <lei>N/A</lei>
        <title>Austerlitz Acquisition Corp II</title>
        <cusip>G0633U101</cusip>
        <identifiers>
          <isin value="KYG0633U1013"/>
          <ticker value="ASZ"/>
        </identifiers>
        <balance>50000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>488500.000000000000</valUSD>
        <pctVal>0.3172783187</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>Ares Acquisition Corp</name>
        <lei>N/A</lei>
        <title>Ares Acquisition Corp</title>
        <cusip>G33032114</cusip>
        <identifiers>
          <isin value="KYG330321145"/>
          <ticker value="AAC/U"/>
        </identifiers>
        <balance>50000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>500000.000000000000</valUSD>
        <pctVal>0.3247475114</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>FTAC Hera Acquisition Corp</name>
        <lei>N/A</lei>
        <title>FTAC Hera Acquisition Corp</title>
        <cusip>G3728Y103</cusip>
        <identifiers>
          <isin value="KYG3728Y1035"/>
          <ticker value="HERA"/>
        </identifiers>
        <balance>61000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>599020.000000000000</valUSD>
        <pctVal>0.3890605086</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>FTAC HERA ACQUISITION CORP-A</name>
        <lei>N/A</lei>
        <title>FTAC Hera Acquisition Corp</title>
        <cusip>G3728Y111</cusip>
        <identifiers>
          <isin value="KYG3728Y1118"/>
          <ticker value="HERAW"/>
        </identifiers>
        <balance>15250.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>15858.480000000000</valUSD>
        <pctVal>0.0103000038</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>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>FTAC Hera Acquisition Corp</issuerName>
                <issueTitle>FTAC Hera Acquisition Corp</issueTitle>
                <identifiers>
                  <cusip value="G3728Y103"/>
                  <isin value="KYG3728Y1035"/>
                  <ticker value="HERA"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2027-12-31</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-2414.110000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Finnovate Acquisition Corp</name>
        <lei>N/A</lei>
        <title>Finnovate Acquisition Corp</title>
        <cusip>G3R34K129</cusip>
        <identifiers>
          <isin value="KYG3R34K1292"/>
          <ticker value="FNVTU"/>
        </identifiers>
        <balance>100000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1018000.000000000000</valUSD>
        <pctVal>0.6611859333</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>KY</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>HealthCor Catalio Acquisition</name>
        <lei>N/A</lei>
        <title>HealthCor Catalio Acquisition Corp</title>
        <cusip>G44125105</cusip>
        <identifiers>
          <isin value="KYG441251058"/>
          <ticker value="HCAQ"/>
        </identifiers>
        <balance>20000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>199600.000000000000</valUSD>
        <pctVal>0.1296392066</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>Independence Holdings Corp</name>
        <lei>N/A</lei>
        <title>Independence Holdings Corp</title>
        <cusip>G4761A119</cusip>
        <identifiers>
          <isin value="KYG4761A1195"/>
          <ticker value="ACQRU"/>
        </identifiers>
        <balance>10000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>99800.000000000000</valUSD>
        <pctVal>0.0648196033</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>LAMF Global Ventures Corp I</name>
        <lei>N/A</lei>
        <title>LAMF Global Ventures Corp I</title>
        <cusip>G5338L116</cusip>
        <identifiers>
          <isin value="KYG5338L1169"/>
          <ticker value="LGVCU"/>
        </identifiers>
        <balance>50000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>502000.000000000000</valUSD>
        <pctVal>0.3260465015</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>Leo Holdings Corp II</name>
        <lei>N/A</lei>
        <title>Leo Holdings Corp II</title>
        <cusip>G5463R110</cusip>
        <identifiers>
          <isin value="KYG5463R1103"/>
          <ticker value="LHC/U"/>
        </identifiers>
        <balance>21000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>208950.000000000000</valUSD>
        <pctVal>0.1357119850</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>Marlin Technology Corp</name>
        <lei>N/A</lei>
        <title>Marlin Technology Corp</title>
        <cusip>G58411128</cusip>
        <identifiers>
          <isin value="KYG584111283"/>
          <ticker value="FINMU"/>
        </identifiers>
        <balance>50000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>499500.000000000000</valUSD>
        <pctVal>0.3244227639</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Medicus Sciences Acquisition C</name>
        <lei>N/A</lei>
        <title>Medicus Sciences Acquisition Corp</title>
        <cusip>G5960S108</cusip>
        <identifiers>
          <isin value="KYG5960S1084"/>
          <ticker value="MSAC"/>
        </identifiers>
        <balance>10000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>97000.000000000000</valUSD>
        <pctVal>0.0630010172</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>MEDICUS SCIENCES ACQUISITI-A</name>
        <lei>N/A</lei>
        <title>Medicus Sciences Acquisition Corp</title>
        <cusip>G5960S124</cusip>
        <identifiers>
          <isin value="KYG5960S1241"/>
          <ticker value="MSACW"/>
        </identifiers>
        <balance>1112.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>845.230000000000</valUSD>
        <pctVal>0.0005489727</pctVal>
        <payoffProfile>N/A</payoffProfile>
        <assetCat>DE</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <derivativeInfo>
          <optionSwaptionWarrantDeriv derivCat="WAR">
            <counterparties>
              <counterpartyName>NASDAQ CM</counterpartyName>
              <counterpartyLei>N/A</counterpartyLei>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>Medicus Sciences Acquisition C</issuerName>
                <issueTitle>Medicus Sciences Acquisition Corp</issueTitle>
                <identifiers>
                  <cusip value="G5960S108"/>
                  <isin value="KYG5960S1084"/>
                  <ticker value="MSAC"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2027-12-31</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-108.200000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Newcourt Acquisition Corp</name>
        <lei>N/A</lei>
        <title>Newcourt Acquisition Corp</title>
        <cusip>G6448C111</cusip>
        <identifiers>
          <isin value="KYG6448C1116"/>
          <ticker value="NCACU"/>
        </identifiers>
        <balance>60000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>605400.000000000000</valUSD>
        <pctVal>0.3932042868</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Nocturne Acquisition Corp</name>
        <lei>N/A</lei>
        <title>Nocturne Acquisition Corp</title>
        <cusip>G6580S106</cusip>
        <identifiers>
          <isin value="KYG6580S1066"/>
          <ticker value="MBTCR"/>
        </identifiers>
        <balance>40000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>16804.000000000000</valUSD>
        <pctVal>0.0109141144</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>Tailwind Two Acquisition Corp</name>
        <lei>N/A</lei>
        <title>Tailwind Two Acquisition Corp</title>
        <cusip>G86613109</cusip>
        <identifiers>
          <isin value="KYG866131090"/>
          <ticker value="TWNT"/>
        </identifiers>
        <balance>23748.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>234867.720000000000</valUSD>
        <pctVal>0.1525454152</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>TAILWIND TWO ACQUISITION-A</name>
        <lei>N/A</lei>
        <title>Tailwind Two Acquisition Corp</title>
        <cusip>G86613125</cusip>
        <identifiers>
          <isin value="KYG866131256"/>
          <ticker value="TWNT/WS"/>
        </identifiers>
        <balance>7916.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>8945.080000000000</valUSD>
        <pctVal>0.0058097849</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>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>Tailwind Two Acquisition Corp</issuerName>
                <issueTitle>Tailwind Two Acquisition Corp</issueTitle>
                <identifiers>
                  <cusip value="G86613109"/>
                  <isin value="KYG866131090"/>
                  <ticker value="TWNT"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2028-03-09</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-314.370000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
    </invstOrSecs>
    <signature>
      <ncom:dateSigned>2021-12-23</ncom:dateSigned>
      <ncom:nameOfApplicant>High Income Securities Fund</ncom:nameOfApplicant>
      <ncom:signature>Andrew Dakos</ncom:signature>
      <ncom:signerName>/s/ Andrew Dakos</ncom:signerName>
      <ncom:title>President</ncom:title>
    </signature>
  </formData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
