<SEC-DOCUMENT>0001145549-22-016410.txt : 20220317
<SEC-HEADER>0001145549-22-016410.hdr.sgml : 20220317
<ACCEPTANCE-DATETIME>20220317102407
ACCESSION NUMBER:		0001145549-22-016410
CONFORMED SUBMISSION TYPE:	NPORT-P
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20220228
FILED AS OF DATE:		20220317
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:		22747135

	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>2022-02-28</repPdDate>
      <isFinalFiling>N</isFinalFiling>
    </genInfo>
    <fundInfo>
      <totAssets>150980888.420000000000</totAssets>
      <totLiabs>323908.590000000000</totLiabs>
      <netAssets>150656979.830000000000</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>4241896.010000000000</cshNotRptdInCorD>
      <isNonCashCollateral>N</isNonCashCollateral>
      <returnInfo>
        <monthlyTotReturns>
          <monthlyTotReturn rtn1="2.69" rtn2="-1.47" rtn3="-2.95"/>
        </monthlyTotReturns>
        <monthlyReturnCats>
          <equityContracts>
            <mon1 netRealizedGain="-3000.100000000000" netUnrealizedAppr="-47400.330000000000"/>
            <mon2 netRealizedGain="-1503.720000000000" netUnrealizedAppr="-117169.300000000000"/>
            <mon3 netRealizedGain="43878.390000000000" netUnrealizedAppr="-60225.860000000000"/>
            <warrantCategory>
              <instrMon1 netRealizedGain="-3000.100000000000" netUnrealizedAppr="-47400.330000000000"/>
              <instrMon2 netRealizedGain="-1503.720000000000" netUnrealizedAppr="-117169.300000000000"/>
              <instrMon3 netRealizedGain="43878.390000000000" netUnrealizedAppr="-60225.860000000000"/>
            </warrantCategory>
          </equityContracts>
        </monthlyReturnCats>
        <othMon1 netRealizedGain="1274290.840000000000" netUnrealizedAppr="-1203257.360000000000"/>
        <othMon2 netRealizedGain="369552.230000000000" netUnrealizedAppr="144576.170000000000"/>
        <othMon3 netRealizedGain="214427.090000000000" netUnrealizedAppr="-1334919.220000000000"/>
      </returnInfo>
      <mon1Flow redemption=".000000000000" reinvestment=".000000000000" sales=".000000000000"/>
      <mon2Flow redemption=".000000000000" reinvestment=".000000000000" sales=".000000000000"/>
      <mon3Flow redemption=".000000000000" reinvestment=".000000000000" sales=".000000000000"/>


    </fundInfo>
    <invstOrSecs>
      <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>837920.000000000000</valUSD>
        <pctVal>0.5561773513</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-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>3864.440000000000</valUSD>
        <pctVal>0.0025650587</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>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>-5804.990000000000</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>449986.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>5219837.600000000000</valUSD>
        <pctVal>3.4647167399</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>8520.000000000000</valUSD>
        <pctVal>0.0056552308</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>-32102.300000000000</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>1362600.000000000000</valUSD>
        <pctVal>0.9044386802</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>45617P104</cusip>
        <identifiers>
          <isin value="US45617P1049"/>
          <ticker value="AXH"/>
        </identifiers>
        <balance>47700.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>475569.000000000000</valUSD>
        <pctVal>0.3156634366</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>INDUSTRIAL HUMAN CAPITAL INC</name>
        <lei>N/A</lei>
        <title>Industrial Human Capital Inc</title>
        <cusip>45617P112</cusip>
        <identifiers>
          <isin value="US45617P1122"/>
          <ticker value="AXH/WS"/>
        </identifiers>
        <balance>47700.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>8586.000000000000</valUSD>
        <pctVal>0.0056990390</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>Industrial Human Capital Inc</issuerName>
                <issueTitle>Industrial Human Capital Inc</issueTitle>
                <identifiers>
                  <cusip value="45617P104"/>
                  <isin value="US45617P1049"/>
                  <ticker value="AXH"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2028-12-31</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-9492.720000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <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>816.590000000000</valUSD>
        <pctVal>0.0005420194</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>-1939.670000000000</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>150000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1459500.000000000000</valUSD>
        <pctVal>0.9687569747</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>6620.000000000000</valUSD>
        <pctVal>0.0043940878</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>-3232.220000000000</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>264150.000000000000</valUSD>
        <pctVal>0.1753320691</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EP</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>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>81300.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2060955.000000000000</valUSD>
        <pctVal>1.3679784384</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>383964.800000000000</valUSD>
        <pctVal>0.2548602796</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>4100.000000000000</valUSD>
        <pctVal>0.0027214139</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>-7792.960000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Lument Finance Trust Inc</name>
        <lei>5493002OB7SJ4MVQY666</lei>
        <title>Lument Finance Trust Inc</title>
        <cusip>55025L108</cusip>
        <identifiers>
          <isin value="US55025L1089"/>
          <ticker value="LFT"/>
        </identifiers>
        <balance>312151.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>952060.550000000000</valUSD>
        <pctVal>0.6319392245</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 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>100333.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1005336.660000000000</valUSD>
        <pctVal>0.6673017481</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>MFS Investment Grade Municipal</name>
        <lei>TQV30XJRB3S7V50XRW52</lei>
        <title>MFS Investment Grade Municipal Trust</title>
        <cusip>59318B108</cusip>
        <identifiers>
          <isin value="US59318B1089"/>
          <ticker value="CXH"/>
        </identifiers>
        <balance>28228.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>255181.120000000000</valUSD>
        <pctVal>0.1693788899</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>MFS High Income Municipal Trus</name>
        <lei>0G9TCUWY2FBUXSJY2691</lei>
        <title>MFS High Income Municipal Trust</title>
        <cusip>59318D104</cusip>
        <identifiers>
          <isin value="US59318D1046"/>
          <ticker value="CXE"/>
        </identifiers>
        <balance>27740.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>125939.600000000000</valUSD>
        <pctVal>0.0835936046</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>MFS High Yield Municipal Trust</name>
        <lei>A8WLLLHJKX1MW5QPZU93</lei>
        <title>MFS High Yield Municipal Trust</title>
        <cusip>59318E102</cusip>
        <identifiers>
          <isin value="US59318E1029"/>
          <ticker value="CMU"/>
        </identifiers>
        <balance>34303.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>140299.270000000000</valUSD>
        <pctVal>0.0931249718</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>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>627000.000000000000</valUSD>
        <pctVal>0.4161771998</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>223435.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1791948.700000000000</valUSD>
        <pctVal>1.1894229541</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>Murphy Canyon Acquisition Corp</name>
        <lei>N/A</lei>
        <title>Murphy Canyon Acquisition Corp</title>
        <cusip>626642201</cusip>
        <identifiers>
          <isin value="US6266422012"/>
          <ticker value="MURFU"/>
        </identifiers>
        <balance>55500.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>556665.000000000000</valUSD>
        <pctVal>0.3694916761</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>Neuberger Berman California Mu</name>
        <lei>5493003VDAWQHC3PB533</lei>
        <title>Neuberger Berman California Municipal Fund Inc</title>
        <cusip>64123C101</cusip>
        <identifiers>
          <isin value="US64123C1018"/>
          <ticker value="NBW"/>
        </identifiers>
        <balance>35848.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>462080.720000000000</valUSD>
        <pctVal>0.3067104627</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>Neuberger Berman New York Muni</name>
        <lei>549300QBK683OL6H5P21</lei>
        <title>Neuberger Berman New York Municipal Fund Inc</title>
        <cusip>64124K102</cusip>
        <identifiers>
          <isin value="US64124K1025"/>
          <ticker value="NBO"/>
        </identifiers>
        <balance>9945.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>117649.350000000000</valUSD>
        <pctVal>0.0780908725</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>Neuberger Berman Next Generati</name>
        <lei>549300GRTFKXVB9LQE61</lei>
        <title>Neuberger Berman Next Generation Connectivity Fund Inc</title>
        <cusip>64133Q108</cusip>
        <identifiers>
          <isin value="US64133Q1085"/>
          <ticker value="NBXG"/>
        </identifiers>
        <balance>64954.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>922346.800000000000</valUSD>
        <pctVal>0.6122164410</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>39518.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>327999.400000000000</valUSD>
        <pctVal>0.2177127143</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 Diversified Real Esta</name>
        <lei>5493008KGR2NU3OXMR64</lei>
        <title>NexPoint Diversified Real Esta Trust</title>
        <cusip>65340G205</cusip>
        <identifiers>
          <isin value="US65340G2057"/>
          <ticker value="NXDT"/>
        </identifiers>
        <balance>191.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2842.080000000000</valUSD>
        <pctVal>0.0018864576</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>94082.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2004417.010000000000</valUSD>
        <pctVal>1.3304508110</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>41116.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>399030.780000000000</valUSD>
        <pctVal>0.2648604668</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>3704.210000000000</valUSD>
        <pctVal>0.0024587045</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>-3772.370000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <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>237253.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>3378482.720000000000</valUSD>
        <pctVal>2.2424999650</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>Screaming Eagle Acquisition Co</name>
        <lei>N/A</lei>
        <title>Screaming Eagle Acquisition Corp</title>
        <cusip>G79407113</cusip>
        <identifiers>
          <isin value="KYG794071137"/>
          <ticker value="SCRMU"/>
        </identifiers>
        <balance>100000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>988000.000000000000</valUSD>
        <pctVal>0.6557943755</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>3245.560000000000</valUSD>
        <pctVal>0.0021542712</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>-6013.890000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Target Global Acquisition I Co</name>
        <lei>N/A</lei>
        <title>Target Global Acquisition I Corp</title>
        <cusip>G8675N109</cusip>
        <identifiers>
          <isin value="KYG8675N1097"/>
          <ticker value="TGAA"/>
        </identifiers>
        <balance>70899.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>696937.170000000000</valUSD>
        <pctVal>0.4625986601</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>IL</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>TARGET GLOBAL ACQUISITION -A</name>
        <lei>N/A</lei>
        <title>Target Global Acquisition I Corp</title>
        <cusip>G8675N125</cusip>
        <identifiers>
          <isin value="KYG8675N1253"/>
          <ticker value="TGAAW"/>
        </identifiers>
        <balance>23633.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>9453.200000000000</valUSD>
        <pctVal>0.0062746512</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 GM</counterpartyName>
              <counterpartyLei>N/A</counterpartyLei>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>Target Global Acquisition I Co</issuerName>
                <issueTitle>Target Global Acquisition I Corp</issueTitle>
                <identifiers>
                  <cusip value="G8675N109"/>
                  <isin value="KYG8675N1097"/>
                  <ticker value="TGAA"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2027-12-31</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-46.660000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <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>6874.000000000000</valUSD>
        <pctVal>0.0045626827</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>SIGNA SPORTS UNITED NV</name>
        <lei>98450001A668O1060629</lei>
        <title>Signa Sports United NV</title>
        <cusip>N80029114</cusip>
        <identifiers>
          <isin value="NL0015000M34"/>
          <ticker value="SSU/WS"/>
        </identifiers>
        <balance>10731.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>4721.640000000000</valUSD>
        <pctVal>0.0031340334</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>2023-07-02</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-10655.320000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Aberdeen Asia-Pacific Income F</name>
        <lei>549300J666ZH67203572</lei>
        <title>Aberdeen Asia-Pacific Income Fund Inc</title>
        <cusip>003009107</cusip>
        <identifiers>
          <isin value="US0030091070"/>
          <ticker value="FAX"/>
        </identifiers>
        <balance>174132.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>607720.680000000000</valUSD>
        <pctVal>0.4033803682</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>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>485500.000000000000</valUSD>
        <pctVal>0.3222552321</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>74905.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1099605.400000000000</valUSD>
        <pctVal>0.7298735188</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>03881F104</cusip>
        <identifiers>
          <isin value="US03881F1049"/>
          <ticker value="ARCK"/>
        </identifiers>
        <balance>67200.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>669312.000000000000</valUSD>
        <pctVal>0.4442621913</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>Western Acquisition Ventures C</name>
        <lei>5493003I8CYRIJL4WQ06</lei>
        <title>Western Acquisition Ventures Corp</title>
        <cusip>95758L206</cusip>
        <identifiers>
          <isin value="US95758L2060"/>
          <ticker value="WAVSU"/>
        </identifiers>
        <balance>100000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1000000.000000000000</valUSD>
        <pctVal>0.6637594894</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>Western Asset Municipal Partne</name>
        <lei>5493001Z97VQ69W5OH84</lei>
        <title>Western Asset Municipal Partners Fund Inc</title>
        <cusip>95766P108</cusip>
        <identifiers>
          <isin value="US95766P1084"/>
          <ticker value="MNP"/>
        </identifiers>
        <balance>6078.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>87340.860000000000</valUSD>
        <pctVal>0.0579733246</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>Western Asset Intermediate Mun</name>
        <lei>5493000MG5MROBD48K57</lei>
        <title>Western Asset Intermediate Muni Fund Inc</title>
        <cusip>958435109</cusip>
        <identifiers>
          <isin value="US9584351095"/>
          <ticker value="SBI"/>
        </identifiers>
        <balance>521.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>4735.890000000000</valUSD>
        <pctVal>0.0031434919</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>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>2072008.000000000000</valUSD>
        <pctVal>1.3753149720</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>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>301620.270000000000</valUSD>
        <pctVal>0.2002033164</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>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>2674.040000000000</valUSD>
        <pctVal>0.0017749194</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>-5894.560000000000</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>4046.180000000000</valUSD>
        <pctVal>0.0026856904</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>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>412.160000000000</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>2294.930000000000</valUSD>
        <pctVal>0.0015232816</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>487500.000000000000</valUSD>
        <pctVal>0.3235827511</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>BioPlus Acquisition Corp</name>
        <lei>N/A</lei>
        <title>BioPlus Acquisition Corp</title>
        <cusip>G11217117</cusip>
        <identifiers>
          <isin value="KYG112171171"/>
          <ticker value="BIOS"/>
        </identifiers>
        <balance>75000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>738000.000000000000</valUSD>
        <pctVal>0.4898545031</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>BIOPLUS ACQUISITION CORP-A</name>
        <lei>N/A</lei>
        <title>BioPlus Acquisition Corp</title>
        <cusip>G11217125</cusip>
        <identifiers>
          <isin value="KYG112171254"/>
          <ticker value="BIOSW"/>
        </identifiers>
        <balance>37500.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>9710.060000000000</valUSD>
        <pctVal>0.0064451445</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 GM</counterpartyName>
              <counterpartyLei>N/A</counterpartyLei>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>BioPlus Acquisition Corp</issuerName>
                <issueTitle>BioPlus Acquisition Corp</issueTitle>
                <identifiers>
                  <cusip value="G11217117"/>
                  <isin value="KYG112171171"/>
                  <ticker value="BIOS"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2023-07-19</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>1058.490000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Andretti Acquisition Corp</name>
        <lei>N/A</lei>
        <title>Andretti Acquisition Corp</title>
        <cusip>G26735111</cusip>
        <identifiers>
          <isin value="KYG267351115"/>
          <ticker value="WNNR/U"/>
        </identifiers>
        <balance>50000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>499910.000000000000</valUSD>
        <pctVal>0.3318200063</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>G33032106</cusip>
        <identifiers>
          <isin value="KYG330321061"/>
          <ticker value="AAC"/>
        </identifiers>
        <balance>50000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>487500.000000000000</valUSD>
        <pctVal>0.3235827511</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-A</name>
        <lei>N/A</lei>
        <title>Ares Acquisition Corp</title>
        <cusip>G33032122</cusip>
        <identifiers>
          <isin value="KYG330321228"/>
          <ticker value="AAC/WS"/>
        </identifiers>
        <balance>10000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>4850.000000000000</valUSD>
        <pctVal>0.0032192335</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>Ares Acquisition Corp</issuerName>
                <issueTitle>Ares Acquisition Corp</issueTitle>
                <identifiers>
                  <cusip value="G33032106"/>
                  <isin value="KYG330321061"/>
                  <ticker value="AAC"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2027-12-31</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-5670.890000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Forbion European Acquisition C</name>
        <lei>N/A</lei>
        <title>Forbion European Acquisition Corp</title>
        <cusip>G3619H128</cusip>
        <identifiers>
          <isin value="KYG3619H1285"/>
          <ticker value="FRBNU"/>
        </identifiers>
        <balance>100000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1002000.000000000000</valUSD>
        <pctVal>0.6650870083</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>593530.000000000000</valUSD>
        <pctVal>0.3939611697</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>7637.180000000000</valUSD>
        <pctVal>0.0050692507</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>-10635.400000000000</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>1001000.000000000000</valUSD>
        <pctVal>0.6644232488</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>KY</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</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>98000.000000000000</valUSD>
        <pctVal>0.0650484300</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>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>498500.000000000000</valUSD>
        <pctVal>0.3308841054</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>LAMINGTON ROAD DAC</name>
        <lei>635400P3XQM8ZRLUPK27</lei>
        <title>Lamington Road DAC</title>
        <cusip>BP5174662</cusip>
        <identifiers>
          <isin value="USG5364FAA69"/>
        </identifiers>
        <balance>491953.000000000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>346826.870000000000</valUSD>
        <pctVal>0.2302096261</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>IE</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>3</fairValLevel>
        <debtSec>
          <maturityDt>2121-04-07</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>14.000000000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>Y</isPaidKind>
        </debtSec>
        <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>206640.000000000000</valUSD>
        <pctVal>0.1371592609</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>LIV Capital Acquisition Corp I</name>
        <lei>N/A</lei>
        <title>LIV Capital Acquisition Corp II</title>
        <cusip>G5510R121</cusip>
        <identifiers>
          <isin value="KYG5510R1213"/>
          <ticker value="LIVBU"/>
        </identifiers>
        <balance>55500.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>553335.000000000000</valUSD>
        <pctVal>0.3672813570</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>MX</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>G58411102</cusip>
        <identifiers>
          <isin value="KYG584111028"/>
          <ticker value="FINM"/>
        </identifiers>
        <balance>49998.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>488480.460000000000</valUSD>
        <pctVal>0.3242335407</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-A</name>
        <lei>N/A</lei>
        <title>Marlin Technology Corp</title>
        <cusip>G58411110</cusip>
        <identifiers>
          <isin value="KYG584111101"/>
          <ticker value="FINMW"/>
        </identifiers>
        <balance>16666.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>10489.580000000000</valUSD>
        <pctVal>0.0069625583</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>Marlin Technology Corp</issuerName>
                <issueTitle>Marlin Technology Corp</issueTitle>
                <identifiers>
                  <cusip value="G58411102"/>
                  <isin value="KYG584111028"/>
                  <ticker value="FINM"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2026-03-05</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-2807.800000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <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>97300.000000000000</valUSD>
        <pctVal>0.0645837983</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>283.340000000000</valUSD>
        <pctVal>0.0001880696</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>-670.090000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Motive Capital Corp II</name>
        <lei>N/A</lei>
        <title>Motive Capital Corp II</title>
        <cusip>G6293R106</cusip>
        <identifiers>
          <isin value="KYG6293R1065"/>
          <ticker value="MTVC"/>
        </identifiers>
        <balance>99999.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>981990.180000000000</valUSD>
        <pctVal>0.6518053004</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>MOTIVE CAPITAL CORP II-CL A</name>
        <lei>N/A</lei>
        <title>Motive Capital Corp II</title>
        <cusip>G6293R114</cusip>
        <identifiers>
          <isin value="KYG6293R1149"/>
          <ticker value="MTVC/WS"/>
        </identifiers>
        <balance>33333.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>15413.180000000000</valUSD>
        <pctVal>0.0102306445</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>Motive Capital Corp II</issuerName>
                <issueTitle>Motive Capital Corp II</issueTitle>
                <identifiers>
                  <cusip value="G6293R106"/>
                  <isin value="KYG6293R1065"/>
                  <ticker value="MTVC"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2023-05-15</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-224.400000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <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>9624.000000000000</valUSD>
        <pctVal>0.0063880213</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>ARBOR RAPHA CAPITAL BIOHOLDI</name>
        <lei>N/A</lei>
        <title>Arbor Rapha Capital Bioholdings Corp I</title>
        <cusip>03881F112</cusip>
        <identifiers>
          <isin value="US03881F1122"/>
          <ticker value="ARCKW"/>
        </identifiers>
        <balance>22400.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>5152.000000000000</valUSD>
        <pctVal>0.0034196889</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 GM</counterpartyName>
              <counterpartyLei>N/A</counterpartyLei>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>Arbor Rapha Capital Bioholding</issuerName>
                <issueTitle>Arbor Rapha Capital Bioholdings Corp I</issueTitle>
                <identifiers>
                  <cusip value="03881F104"/>
                  <isin value="US03881F1049"/>
                  <ticker value="ARCK"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2023-03-14</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>1129.840000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Ault Disruptive Technologies C</name>
        <lei>N/A</lei>
        <title>Ault Disruptive Technologies Corp</title>
        <cusip>05150A104</cusip>
        <identifiers>
          <isin value="US05150A1043"/>
          <ticker value="ADRT"/>
        </identifiers>
        <balance>64000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>635520.000000000000</valUSD>
        <pctVal>0.4218324307</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>AULT DISRUPTIVE TECHNOLOGIES</name>
        <lei>N/A</lei>
        <title>Ault Disruptive Technologies Corp</title>
        <cusip>05150A112</cusip>
        <identifiers>
          <isin value="US05150A1126"/>
          <ticker value="ADRT/WS"/>
        </identifiers>
        <balance>48000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>8164.800000000000</valUSD>
        <pctVal>0.0054194635</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>NYSEAmerican</counterpartyName>
              <counterpartyLei>N/A</counterpartyLei>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>Ault Disruptive Technologies C</issuerName>
                <issueTitle>Ault Disruptive Technologies Corp</issueTitle>
                <identifiers>
                  <cusip value="05150A104"/>
                  <isin value="US05150A1043"/>
                  <ticker value="ADRT"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2023-06-20</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-925.660000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <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>302040.000000000000</valUSD>
        <pctVal>0.2004819162</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>259038.150000000000</valUSD>
        <pctVal>0.1719390302</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>7933.500000000000</valUSD>
        <pctVal>0.0052659359</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>-873.640000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <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>97390.260000000000</valUSD>
        <pctVal>0.0646437092</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>1118.890000000000</valUSD>
        <pctVal>0.0007426739</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>-1727.440000000000</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>482480.700000000000</valUSD>
        <pctVal>0.3202511431</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>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>9832.940000000000</valUSD>
        <pctVal>0.0065267072</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>-6894.390000000000</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>395685.000000000000</valUSD>
        <pctVal>0.2626396735</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>209586.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>3657275.700000000000</valUSD>
        <pctVal>2.4275514511</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>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>506800.000000000000</valUSD>
        <pctVal>0.3363933092</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>BlackRock California Municipal</name>
        <lei>LE6236HQD6DXEGUHE217</lei>
        <title>BlackRock California Municipal Income Trust</title>
        <cusip>09248E102</cusip>
        <identifiers>
          <isin value="US09248E1029"/>
          <ticker value="BFZ"/>
        </identifiers>
        <balance>77101.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1003084.010000000000</valUSD>
        <pctVal>0.6658065303</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>Cushing MLP &amp; Infrastructure T</name>
        <lei>5493006NXITDSHOHUT03</lei>
        <title>Cushing MLP &amp; Infrastructure Total Return Fund/The</title>
        <cusip>231631300</cusip>
        <identifiers>
          <isin value="US2316313004"/>
          <ticker value="SRV"/>
        </identifiers>
        <balance>65131.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2127178.460000000000</valUSD>
        <pctVal>1.4119348884</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>DWS Municipal Income Trust</name>
        <lei>TEL2CK71Z3LE1OCHIB43</lei>
        <title>DWS Municipal Income Trust</title>
        <cusip>233368109</cusip>
        <identifiers>
          <isin value="US2333681094"/>
          <ticker value="KTF"/>
        </identifiers>
        <balance>52925.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>570531.500000000000</valUSD>
        <pctVal>0.3786956971</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>BNY Mellon High Yield Strategi</name>
        <lei>RH2DL1HWBBECVFYQNK56</lei>
        <title>BNY Mellon High Yield Strategies Fund</title>
        <cusip>09660L105</cusip>
        <identifiers>
          <isin value="US09660L1052"/>
          <ticker value="DHF"/>
        </identifiers>
        <balance>5006.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>13966.740000000000</valUSD>
        <pctVal>0.0092705562</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>BROOKFIELD DTLA FUND OFF</name>
        <lei>N/A</lei>
        <title>Brookfield DTLA Fund Office Trust Investor Inc</title>
        <cusip>112714209</cusip>
        <identifiers>
          <isin value="US1127142099"/>
          <ticker value="BRDTLA"/>
        </identifiers>
        <balance>1615.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>16150.000000000000</valUSD>
        <pctVal>0.0107197158</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>DWS Strategic Municipal Income</name>
        <lei>HW9ZECORLBPA6LHYL567</lei>
        <title>DWS Strategic Municipal Income Trust</title>
        <cusip>23342Q101</cusip>
        <identifiers>
          <isin value="US23342Q1013"/>
          <ticker value="KSM"/>
        </identifiers>
        <balance>100.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1088.000000000000</valUSD>
        <pctVal>0.0007221703</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>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>3117820.160000000000</valUSD>
        <pctVal>2.0694827173</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>CEDAR REALTY TRUST INC</name>
        <lei>54930056URX93R2RSN82</lei>
        <title>Cedar Realty Trust Inc</title>
        <cusip>150602407</cusip>
        <identifiers>
          <isin value="US1506024074"/>
          <ticker value="CDR"/>
        </identifiers>
        <balance>80.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2062.400000000000</valUSD>
        <pctVal>0.0013689376</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>CEDAR REALTY TRUST INC</name>
        <lei>54930056URX93R2RSN82</lei>
        <title>Cedar Realty Trust Inc</title>
        <cusip>150602506</cusip>
        <identifiers>
          <isin value="US1506025063"/>
          <ticker value="CDR"/>
        </identifiers>
        <balance>85770.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1914386.400000000000</valUSD>
        <pctVal>1.2706921393</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>Delaware Ivy High Income Oppor</name>
        <lei>549300C130E3EJZ8ZQ39</lei>
        <title>Delaware Ivy High Income Opportunities Fund</title>
        <cusip>246107106</cusip>
        <identifiers>
          <isin value="US2461071068"/>
          <ticker value="IVH"/>
        </identifiers>
        <balance>15306.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>200814.720000000000</valUSD>
        <pctVal>0.1332926760</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>Delaware Investments National</name>
        <lei>NIC7ULNUGCUI836YP119</lei>
        <title>Delaware Investments National Municipal Income Fund</title>
        <cusip>24610T108</cusip>
        <identifiers>
          <isin value="US24610T1088"/>
          <ticker value="VFL"/>
        </identifiers>
        <balance>23226.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>305654.160000000000</valUSD>
        <pctVal>0.2028808492</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>253893101</cusip>
        <identifiers>
          <isin value="US2538931013"/>
          <ticker value="DHAC"/>
        </identifiers>
        <balance>84000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>836304.000000000000</valUSD>
        <pctVal>0.5551047160</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>DIGITAL HEALTH ACQUISTION CO</name>
        <lei>N/A</lei>
        <title>Digital Health Acquisition Corp</title>
        <cusip>253893119</cusip>
        <identifiers>
          <isin value="US2538931195"/>
          <ticker value="DHACW"/>
        </identifiers>
        <balance>84000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>18480.000000000000</valUSD>
        <pctVal>0.0122662754</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 GM</counterpartyName>
              <counterpartyLei>N/A</counterpartyLei>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>Digital Health Acquisition Cor</issuerName>
                <issueTitle>Digital Health Acquisition Corp</issueTitle>
                <identifiers>
                  <cusip value="253893101"/>
                  <isin value="US2538931013"/>
                  <ticker value="DHAC"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2023-10-14</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-12579.720000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <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>88887.680000000000</valUSD>
        <pctVal>0.0590000411</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>Eaton Vance New York Municipal</name>
        <lei>5493003LD9U89XVQ7W91</lei>
        <title>Eaton Vance New York Municipal Bond Fund</title>
        <cusip>27827Y109</cusip>
        <identifiers>
          <isin value="US27827Y1091"/>
          <ticker value="ENX"/>
        </identifiers>
        <balance>57969.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>639398.070000000000</valUSD>
        <pctVal>0.4244065364</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>Cedar Realty Trust Inc</name>
        <lei>54930056URX93R2RSN82</lei>
        <title>Cedar Realty Trust Inc</title>
        <cusip>150602605</cusip>
        <identifiers>
          <isin value="US1506026053"/>
          <ticker value="CDR"/>
        </identifiers>
        <balance>91.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2184.910000000000</valUSD>
        <pctVal>0.0014502547</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>Center Coast Brookfield MLP &amp;</name>
        <lei>549300M8EZMVV1SP6N14</lei>
        <title>Center Coast Brookfield MLP &amp; Energy Infrastructure Fund</title>
        <cusip>151461209</cusip>
        <identifiers>
          <isin value="US1514612092"/>
          <ticker value="CEN"/>
        </identifiers>
        <balance>88981.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1477084.600000000000</valUSD>
        <pctVal>0.9804289198</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>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>503500.000000000000</valUSD>
        <pctVal>0.3342029029</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>73050.000000000000</valUSD>
        <pctVal>0.0484876307</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>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>1037019.750000000000</valUSD>
        <pctVal>0.6883316997</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>1206990.720000000000</valUSD>
        <pctVal>0.8011515440</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>337978.000000000000</valUSD>
        <pctVal>0.2243361047</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>4927.400000000000</valUSD>
        <pctVal>0.0032706085</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>-4496.460000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <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>1249.500000000000</valUSD>
        <pctVal>0.0008293675</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>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>-933.560000000000</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>374220.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>8120574.000000000000</valUSD>
        <pctVal>5.3901080515</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>291000.000000000000</valUSD>
        <pctVal>0.1931540114</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>3633.750000000000</valUSD>
        <pctVal>0.0024119360</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>-3518.080000000000</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>572172.650000000000</valUSD>
        <pctVal>0.3797850260</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>5881.680000000000</valUSD>
        <pctVal>0.0039040209</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>-8560.430000000000</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>6073561.590000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>6073561.590000000000</valUSD>
        <pctVal>4.0313841396</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>31811H106</cusip>
        <identifiers>
          <isin value="US31811H1068"/>
          <ticker value="FTVI"/>
        </identifiers>
        <balance>25000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>244000.000000000000</valUSD>
        <pctVal>0.1619573154</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>CION Investment Corp</name>
        <lei>549300XN70JLF94XKX80</lei>
        <title>CION Investment Corp</title>
        <cusip>17259U204</cusip>
        <identifiers>
          <isin value="US17259U2042"/>
          <ticker value="CION"/>
        </identifiers>
        <balance>254349.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>3059818.470000000000</valUSD>
        <pctVal>2.0309835452</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>Nuveen Emerging Markets Debt 2</name>
        <lei>549300RJWTMFGDEV7N50</lei>
        <title>Nuveen Emerging Markets Debt 2022 Target Term Fund</title>
        <cusip>67077P101</cusip>
        <identifiers>
          <isin value="US67077P1012"/>
          <ticker value="JEMD"/>
        </identifiers>
        <balance>400.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2892.000000000000</valUSD>
        <pctVal>0.0019195924</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>FINTECH ACQUISITION CORP -A</name>
        <lei>N/A</lei>
        <title>FinTech Acquisition Corp VI</title>
        <cusip>31811H114</cusip>
        <identifiers>
          <isin value="US31811H1142"/>
          <ticker value="FTVIW"/>
        </identifiers>
        <balance>6250.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>3635.000000000000</valUSD>
        <pctVal>0.0024127657</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>FinTech Acquisition Corp VI</issuerName>
                <issueTitle>FinTech Acquisition Corp VI</issueTitle>
                <identifiers>
                  <cusip value="31811H106"/>
                  <isin value="US31811H1068"/>
                  <ticker value="FTVI"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2027-12-31</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-2076.730000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>First Trust High Income Long/S</name>
        <lei>JUEVI6DHENZLPUBV7E49</lei>
        <title>First Trust High Income Long/Short Fund</title>
        <cusip>33738E109</cusip>
        <identifiers>
          <isin value="US33738E1091"/>
          <ticker value="FSD"/>
        </identifiers>
        <balance>7124.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>98382.440000000000</valUSD>
        <pctVal>0.0653022781</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>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>108130.000000000000</valUSD>
        <pctVal>0.0717723136</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>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>243250.000000000000</valUSD>
        <pctVal>0.1614594958</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>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>999000.000000000000</valUSD>
        <pctVal>0.6630957299</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>OFS CREDIT COMPANY</name>
        <lei>549300A7A6U0QNX5FB55</lei>
        <title>OFS Credit Co Inc</title>
        <cusip>67111Q404</cusip>
        <identifiers>
          <isin value="US67111Q4047"/>
          <ticker value="OCCI"/>
        </identifiers>
        <balance>60000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1473600.000000000000</valUSD>
        <pctVal>0.9781159835</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>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>1568.440000000000</valUSD>
        <pctVal>0.0010410669</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>-1658.590000000000</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>2092700.000000000000</valUSD>
        <pctVal>1.3890494834</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>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>900000.000000000000</valUSD>
        <pctVal>0.5973835404</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>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>2472050.880000000000</valUSD>
        <pctVal>1.6408472298</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>253802.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1951737.380000000000</valUSD>
        <pctVal>1.2954842067</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>491800.000000000000</valUSD>
        <pctVal>0.3264369169</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>Franklin Ltd Duration Income T</name>
        <lei>P58SM14RY02PYB0IA680</lei>
        <title>Franklin Ltd Duration Income Trust</title>
        <cusip>35472T101</cusip>
        <identifiers>
          <isin value="US35472T1016"/>
          <ticker value="FTF"/>
        </identifiers>
        <balance>14000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>111300.000000000000</valUSD>
        <pctVal>0.0738764312</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>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>493980.240000000000</valUSD>
        <pctVal>0.3278840719</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>763881.400000000000</valUSD>
        <pctVal>0.5070335280</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>175429.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>4199770.260000000000</valUSD>
        <pctVal>2.7876373632</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>5299.790000000000</valUSD>
        <pctVal>0.0035177859</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>-17305.400000000000</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>0.3863080228</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>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>1020075.000000000000</valUSD>
        <pctVal>0.6770844611</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>7742.700000000000</valUSD>
        <pctVal>0.0051392906</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>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>-13915.820000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <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>7000.000000000000</valUSD>
        <pctVal>0.0046463164</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>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>-8746.610000000000</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>6300.000000000000</valUSD>
        <pctVal>0.0041816848</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>-6306.180000000000</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>146400.000000000000</valUSD>
        <pctVal>0.0971743892</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>1407.940000000000</valUSD>
        <pctVal>0.0009345335</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>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>-920.390000000000</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>8580.000000000000</valUSD>
        <pctVal>0.0056950564</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>-1472.260000000000</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>1608000.000000000000</valUSD>
        <pctVal>1.0673252589</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>Relativity Acquisition Corp</name>
        <lei>N/A</lei>
        <title>Relativity Acquisition Corp</title>
        <cusip>75944B205</cusip>
        <identifiers>
          <isin value="US75944B2051"/>
          <ticker value="RACYU"/>
        </identifiers>
        <balance>21700.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>218085.000000000000</valUSD>
        <pctVal>0.1447559882</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>ROC Energy Acquisition Corp</name>
        <lei>N/A</lei>
        <title>ROC Energy Acquisition Corp</title>
        <cusip>77118V108</cusip>
        <identifiers>
          <isin value="US77118V1089"/>
          <ticker value="ROC"/>
        </identifiers>
        <balance>18000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>177660.000000000000</valUSD>
        <pctVal>0.1179235109</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 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>49250.000000000000</valUSD>
        <pctVal>0.0326901549</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>49300.000000000000</valUSD>
        <pctVal>0.0327233428</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>ROC Energy Acquisition Corp</name>
        <lei>N/A</lei>
        <title>ROC Energy Acquisition Corp</title>
        <cusip>77118V116</cusip>
        <identifiers>
          <isin value="US77118V1162"/>
          <ticker value="ROCAR"/>
        </identifiers>
        <balance>18000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>3240.000000000000</valUSD>
        <pctVal>0.0021505807</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>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>199400.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2737762.000000000000</valUSD>
        <pctVal>1.8172155071</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>HNR Acquisition Corp</name>
        <lei>N/A</lei>
        <title>HNR Acquisition Corp</title>
        <cusip>40472A201</cusip>
        <identifiers>
          <isin value="US40472A2015"/>
          <ticker value="HNRA/U"/>
        </identifiers>
        <balance>37000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>369260.000000000000</valUSD>
        <pctVal>0.2450998290</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>1887300.000000000000</valUSD>
        <pctVal>1.2527132843</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>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>784766.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>3476513.380000000000</valUSD>
        <pctVal>2.3075687459</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>147000.000000000000</valUSD>
        <pctVal>0.0975726449</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>81221H105</cusip>
        <identifiers>
          <isin value="US81221H1059"/>
          <ticker value="SGII"/>
        </identifiers>
        <balance>100000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>988500.000000000000</valUSD>
        <pctVal>0.6561262552</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>SEAPORT GLOBAL ACQUISITION-A</name>
        <lei>N/A</lei>
        <title>Seaport Global Acquisition II Corp</title>
        <cusip>81221H113</cusip>
        <identifiers>
          <isin value="US81221H1133"/>
          <ticker value="SGIIW"/>
        </identifiers>
        <balance>50000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>17000.000000000000</valUSD>
        <pctVal>0.0112839113</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 GM</counterpartyName>
              <counterpartyLei>N/A</counterpartyLei>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>Seaport Global Acquisition II</issuerName>
                <issueTitle>Seaport Global Acquisition II Corp</issueTitle>
                <identifiers>
                  <cusip value="81221H105"/>
                  <isin value="US81221H1059"/>
                  <ticker value="SGII"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2023-11-01</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-946.160000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <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>6073561.590000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>6073561.590000000000</valUSD>
        <pctVal>4.0313841396</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>SKY HARBOUR GROUP CORP</name>
        <lei>N/A</lei>
        <title>Sky Harbour Group Corp</title>
        <cusip>83085C115</cusip>
        <identifiers>
          <isin value="US83085C1154"/>
          <ticker value="SKYH/WS"/>
        </identifiers>
        <balance>12500.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>8748.750000000000</valUSD>
        <pctVal>0.0058070658</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>NYSEAmerican</counterpartyName>
              <counterpartyLei>N/A</counterpartyLei>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>Sky Harbour Group Corp</issuerName>
                <issueTitle>Sky Harbour Group Corp</issueTitle>
                <identifiers>
                  <cusip value="83085C107"/>
                  <isin value="US83085C1071"/>
                  <ticker value="SKYH"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2025-10-21</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-2679.820000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <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>100000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>994000.000000000000</valUSD>
        <pctVal>0.6597769324</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>4248.440000000000</valUSD>
        <pctVal>0.0028199424</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>-1597.040000000000</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>259472.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>6087213.120000000000</valUSD>
        <pctVal>4.0404454721</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>SURO CAPITAL CORP</name>
        <lei>549300YR4IAV0VJFWN84</lei>
        <title>SuRo Capital Corp</title>
        <cusip>86887Q208</cusip>
        <identifiers>
          <isin value="US86887Q2084"/>
          <ticker value="SSSS"/>
        </identifiers>
        <balance>200000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>5082000.000000000000</valUSD>
        <pctVal>3.3732257249</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EP</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>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>1065500.000000000000</valUSD>
        <pctVal>0.7072357359</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>87251T109</cusip>
        <identifiers>
          <isin value="US87251T1097"/>
          <ticker value="TGVC"/>
        </identifiers>
        <balance>74000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>728900.000000000000</valUSD>
        <pctVal>0.4838142918</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>TG VENTURE ACQUISITION CORP</name>
        <lei>N/A</lei>
        <title>TG Venture Acquisition Corp</title>
        <cusip>87251T117</cusip>
        <identifiers>
          <isin value="US87251T1170"/>
          <ticker value="TGVCW"/>
        </identifiers>
        <balance>74000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>18130.000000000000</valUSD>
        <pctVal>0.0120339595</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 GM</counterpartyName>
              <counterpartyLei>N/A</counterpartyLei>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>TG Venture Acquisition Corp</issuerName>
                <issueTitle>TG Venture Acquisition Corp</issueTitle>
                <identifiers>
                  <cusip value="87251T109"/>
                  <isin value="US87251T1097"/>
                  <ticker value="TGVC"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2023-08-13</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-14200.100000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <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>250675.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1250868.250000000000</valUSD>
        <pctVal>0.8302756709</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>2902634.240000000000</valUSD>
        <pctVal>1.9266510209</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>1526140.850000000000</valUSD>
        <pctVal>1.0129904713</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>3174717.820000000000</valUSD>
        <pctVal>2.1072490791</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>
    </invstOrSecs>
    <signature>
      <ncom:dateSigned>2022-03-16</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>
