<SEC-DOCUMENT>0001145549-24-066933.txt : 20241029
<SEC-HEADER>0001145549-24-066933.hdr.sgml : 20241029
<ACCEPTANCE-DATETIME>20241029141612
ACCESSION NUMBER:		0001145549-24-066933
CONFORMED SUBMISSION TYPE:	NPORT-P
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20240831
FILED AS OF DATE:		20241029
DATE AS OF CHANGE:		20241029
PERIOD START:           	20240831

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HIGH INCOME SECURITIES FUND
		CENTRAL INDEX KEY:			0000810943
		ORGANIZATION NAME:           	
		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:		241404915

	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>
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      <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>2024-08-31</repPdEnd>
      <repPdDate>2024-08-31</repPdDate>
      <isFinalFiling>N</isFinalFiling>
    </genInfo>
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      <totAssets>212181135.810000000000</totAssets>
      <totLiabs>729927.190000000000</totLiabs>
      <netAssets>211451208.620000000000</netAssets>
      <assetsAttrMiscSec>0.000000000000</assetsAttrMiscSec>
      <assetsInvested>0.000000000000</assetsInvested>
      <amtPayOneYrBanksBorr>0.000000000000</amtPayOneYrBanksBorr>
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        <monthlyTotReturns>
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        <name>BlackRock California Municipal</name>
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        <name>CION Investment Corp</name>
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        <name>ClearBridge MLP &amp; Midstream To</name>
        <lei>549300FO806NCJW4RO34</lei>
        <title>ClearBridge MLP &amp; Midstream Total Return Fund Inc</title>
        <cusip>18469Q207</cusip>
        <identifiers>
          <isin value="US18469Q2075"/>
          <ticker value="CTR"/>
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        <balance>4648.000000000000</balance>
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        <curCd>USD</curCd>
        <valUSD>189638.400000000000</valUSD>
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        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>DWS Municipal Income Trust</name>
        <lei>TEL2CK71Z3LE1OCHIB43</lei>
        <title>DWS Municipal Income Trust</title>
        <cusip>233368109</cusip>
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          <isin value="US2333681094"/>
          <ticker value="KTF"/>
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        <balance>655954.000000000000</balance>
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        <curCd>USD</curCd>
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          <isCashCollateral>N</isCashCollateral>
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        <name>Destra Multi-Alternative Fund</name>
        <lei>N/A</lei>
        <title>Destra Multi-Alternative Fund</title>
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          <ticker value="DMA"/>
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      <invstOrSec>
        <name>Eaton Vance New York Municipal</name>
        <lei>5493003LD9U89XVQ7W91</lei>
        <title>Eaton Vance New York Municipal Bond Fund</title>
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          <ticker value="ENX"/>
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        <name>Fidelity Government Portfolio</name>
        <lei>549300FQDFZGLUOCWN51</lei>
        <title>Fidelity Government Portfolio</title>
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        <name>LEGACY IMBDS INC</name>
        <lei>5299009C9SZXPB0EEN07</lei>
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        <name>Logan Ridge Finance Corp</name>
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        <name>NYLI MacKay DefinedTerm Muni O</name>
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        <title>NYLI MacKay DefinedTerm Muni Opportunities Fund</title>
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        <name>Miller/Howard High Dividend Fu</name>
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        <title>Miller/Howard High Dividend Fund</title>
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          <ticker value="HIE"/>
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        <name>Nuveen Multi-Asset Income Fund</name>
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        <title>Nuveen Multi-Asset Income Fund</title>
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          <ticker value="NMAI"/>
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        <name>PhenixFIN Corp</name>
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        <name>Trailblazer Merger Corp I</name>
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        <name>Virtus Total Return Fund Inc</name>
        <lei>549300KKRHI4GF7RNQ81</lei>
        <title>Virtus Total Return Fund Inc</title>
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          <ticker value="ZTR"/>
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      <invstOrSec>
        <name>Western Asset Intermediate Mun</name>
        <lei>5493000MG5MROBD48K57</lei>
        <title>Western Asset Intermediate Muni Fund Inc</title>
        <cusip>958435109</cusip>
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          <isin value="US9584351095"/>
          <ticker value="SBI"/>
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        <curCd>USD</curCd>
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        <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 Trust</title>
        <cusip>98400T205</cusip>
        <identifiers>
          <isin value="US98400T2050"/>
          <ticker value="XFLT"/>
        </identifiers>
        <balance>80000.000000000000</balance>
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        <curCd>USD</curCd>
        <valUSD>1993896.000000000000</valUSD>
        <pctVal>0.9429579585</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>Ai Transportation Acquisition</name>
        <lei>N/A</lei>
        <title>Ai Transportation Acquisition Corp</title>
        <cusip>N/A</cusip>
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          <isin value="KYG014901048"/>
          <ticker value="AITRR"/>
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        <balance>10000.000000000000</balance>
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        <curCd>USD</curCd>
        <valUSD>1700.000000000000</valUSD>
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        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>Centurion Acquisition Corp</name>
        <lei>N/A</lei>
        <title>Centurion Acquisition Corp</title>
        <cusip>N/A</cusip>
        <identifiers>
          <isin value="KYG203151009"/>
          <ticker value="ALF"/>
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        <balance>156250.000000000000</balance>
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        <curCd>USD</curCd>
        <valUSD>1557812.500000000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>CENTURION ACQUISITION CORP</name>
        <lei>N/A</lei>
        <title>Centurion Acquisition Corp</title>
        <cusip>N/A</cusip>
        <identifiers>
          <isin value="KYG203151181"/>
          <ticker value="ALFUW"/>
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        <balance>78125.000000000000</balance>
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        <curCd>USD</curCd>
        <valUSD>6265.630000000000</valUSD>
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        <assetCat>DE</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <optionSwaptionWarrantDeriv derivCat="WAR">
            <counterparties>
              <counterpartyName>NASDAQ GM</counterpartyName>
              <counterpartyLei>N/A</counterpartyLei>
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            <putOrCall>Call</putOrCall>
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              <otherRefInst>
                <issuerName>Centurion Acquisition Corp</issuerName>
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            <unrealizedAppr>-1544.390000000000</unrealizedAppr>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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      </invstOrSec>
      <invstOrSec>
        <name>Chenghe Acquisition II Co</name>
        <lei>N/A</lei>
        <title>Chenghe Acquisition II Co</title>
        <cusip>N/A</cusip>
        <identifiers>
          <isin value="KYG208731243"/>
          <ticker value="CHEB/U"/>
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        <balance>100000.000000000000</balance>
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        <curCd>USD</curCd>
        <valUSD>1001000.000000000000</valUSD>
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        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>SG</invCountry>
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          <isCashCollateral>N</isCashCollateral>
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      </invstOrSec>
      <invstOrSec>
        <name>CHURCHILL CAPITAL CORP IX</name>
        <lei>N/A</lei>
        <title>Churchill Capital Corp IX</title>
        <cusip>N/A</cusip>
        <identifiers>
          <isin value="KYG213011177"/>
          <ticker value="CCIXW"/>
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        <balance>611.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>152.750000000000</valUSD>
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        <assetCat>DE</assetCat>
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        <fairValLevel>1</fairValLevel>
        <derivativeInfo>
          <optionSwaptionWarrantDeriv derivCat="WAR">
            <counterparties>
              <counterpartyName>NASDAQ GM</counterpartyName>
              <counterpartyLei>N/A</counterpartyLei>
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                <issuerName>Churchill Capital Corp IX</issuerName>
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            <unrealizedAppr>-46.640000000000</unrealizedAppr>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Churchill Capital Corp IX</name>
        <lei>N/A</lei>
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        <cusip>N/A</cusip>
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          <isin value="KYG213011250"/>
          <ticker value="CCIXU"/>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Keen Vision Acquisition Corp</name>
        <lei>N/A</lei>
        <title>Keen Vision Acquisition Corp</title>
        <cusip>N/A</cusip>
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          <isin value="VGG524431191"/>
          <ticker value="KVAC"/>
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        <balance>28469.000000000000</balance>
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        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Legato Merger Corp III</name>
        <lei>N/A</lei>
        <title>Legato Merger Corp III</title>
        <cusip>N/A</cusip>
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          <isin value="KYG5451A1031"/>
          <ticker value="LEGT"/>
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        <balance>40196.000000000000</balance>
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        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Launch One Acquisition Corp</name>
        <lei>N/A</lei>
        <title>Launch One Acquisition Corp</title>
        <cusip>N/A</cusip>
        <identifiers>
          <isin value="KYG5S86M1187"/>
          <ticker value="LPAAU"/>
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        <balance>150000.000000000000</balance>
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        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Nabors Energy Transition Corp</name>
        <lei>N/A</lei>
        <title>Nabors Energy Transition Corp II</title>
        <cusip>N/A</cusip>
        <identifiers>
          <isin value="KYG6363K1067"/>
          <ticker value="NETD"/>
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        <balance>58563.000000000000</balance>
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        <curCd>USD</curCd>
        <valUSD>621939.060000000000</valUSD>
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        <assetCat>EC</assetCat>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Bancroft Fund Ltd</name>
        <lei>5493000X4Y1FB4G26P45</lei>
        <title>Bancroft Fund Ltd</title>
        <cusip>059695106</cusip>
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          <isin value="US0596951063"/>
          <ticker value="BCV"/>
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        <balance>13721.000000000000</balance>
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        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
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      <invstOrSec>
        <name>BNY Mellon Strategic Municipal</name>
        <lei>54930044KK4C1VDJ7M52</lei>
        <title>BNY Mellon Strategic Municipal Bond Fund Inc</title>
        <cusip>09662E109</cusip>
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          <ticker value="DSM"/>
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        <balance>430269.000000000000</balance>
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        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
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      <invstOrSec>
        <name>CEDAR REALTY TRUST INC</name>
        <lei>54930056URX93R2RSN82</lei>
        <title>Cedar Realty Trust Inc</title>
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          <ticker value="CDR"/>
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        <name>Colombier Acquisition Corp II</name>
        <lei>N/A</lei>
        <title>Colombier Acquisition Corp II</title>
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          <ticker value="CLBR"/>
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        <name>AllianceBernstein National Mun</name>
        <lei>MNYPOOOZYY8V01GEIT28</lei>
        <title>AllianceBernstein National Municipal Income Fund Inc</title>
        <cusip>01864U106</cusip>
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          <ticker value="AFB"/>
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        <invCountry>US</invCountry>
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          <isCashCollateral>N</isCashCollateral>
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        <name>BNY Mellon Alcentra Global Cre</name>
        <lei>5493000A25BQZMYPBT23</lei>
        <title>BNY Mellon Alcentra Global Credit Income 2024 Target Term Fund Inc</title>
        <cusip>05588N108</cusip>
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          <isin value="US05588N1081"/>
          <ticker value="DCF"/>
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          <isCashCollateral>N</isCashCollateral>
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        <name>BlackRock Municipal Income Fun</name>
        <lei>W7IEW9KTXVCYG8ZQQV11</lei>
        <title>BlackRock Municipal Income Fund Inc</title>
        <cusip>09253X102</cusip>
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          <isin value="US09253X1028"/>
          <ticker value="MUI"/>
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          <isCashCollateral>N</isCashCollateral>
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        <name>BlackRock Innovation and Growt</name>
        <lei>549300G3XFQ7175KM723</lei>
        <title>BlackRock Innovation and Growth Term Trust</title>
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          <isin value="US09260Q1085"/>
          <ticker value="BIGZ"/>
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          <isCashCollateral>N</isCashCollateral>
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        <name>BROOKFIELD DTLA FUND OFF</name>
        <lei>N/A</lei>
        <title>Brookfield DTLA Fund Office Trust Investor Inc</title>
        <cusip>112714209</cusip>
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          <isin value="US1127142099"/>
          <ticker value="BRDTLA"/>
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        <balance>1615.000000000000</balance>
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          <isCashCollateral>N</isCashCollateral>
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        <name>Ellsworth Growth and Income Fu</name>
        <lei>549300GYFOXHCDQTI772</lei>
        <title>Ellsworth Growth and Income Fund Ltd</title>
        <cusip>289074106</cusip>
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          <isin value="US2890741067"/>
          <ticker value="ECF"/>
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        <invCountry>US</invCountry>
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          <isCashCollateral>N</isCashCollateral>
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        <name>Equity Commonwealth</name>
        <lei>549300YPGVU9PR4L0606</lei>
        <title>Equity Commonwealth</title>
        <cusip>294628102</cusip>
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          <isin value="US2946281027"/>
          <ticker value="EQC"/>
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        <balance>95000.000000000000</balance>
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        <curCd>USD</curCd>
        <valUSD>1925650.000000000000</valUSD>
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        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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        <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"/>
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        <balance>233603.000000000000</balance>
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        <curCd>USD</curCd>
        <valUSD>4725788.690000000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
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        <name>Gabelli Dividend &amp; Income Trus</name>
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        <name>Iron Horse Acquisitions Corp</name>
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        <name>Morgan Stanley Emerging Market</name>
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        <name>Neuberger Berman Next Generati</name>
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        <name>NEXPOINT DIV REAL ESTA</name>
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        <name>99 Acquisition Group Inc</name>
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        <name>OFS CREDIT COMPANY</name>
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        <name>PGIM Short Duration High Yield</name>
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        <name>Portman Ridge Finance Corp</name>
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        <name>RELATIVITY ACQUISITION COR-A</name>
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        <name>Tortoise Energy Independence F</name>
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      <invstOrSec>
        <name>Bowen Acquisition Corp</name>
        <lei>5493000ECOCYNGTKBW41</lei>
        <title>Bowen Acquisition Corp</title>
        <cusip>N/A</cusip>
        <identifiers>
          <isin value="KYG127291105"/>
          <ticker value="BOWN"/>
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        <balance>14216.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>151542.560000000000</valUSD>
        <pctVal>0.0716678618</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>
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      </invstOrSec>
      <invstOrSec>
        <name>CARTESIAN GROWTH CORP II- A</name>
        <lei>N/A</lei>
        <title>CARTESIAN GROWTH CORP II</title>
        <cusip>N/A</cusip>
        <identifiers>
          <isin value="KYG193051201"/>
          <ticker value="RENEW"/>
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        <balance>33333.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2666.640000000000</valUSD>
        <pctVal>0.0012611136</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>
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            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>CARTESIAN GROWTH CORP II</issuerName>
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                  <cusip value="N/A"/>
                  <isin value="KYG193051128"/>
                  <ticker value="RENE"/>
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              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2028-07-12</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-3018.930000000000</unrealizedAppr>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>EQV Ventures Acquisition Corp</name>
        <lei>N/A</lei>
        <title>EQV Ventures Acquisition Corp</title>
        <cusip>N/A</cusip>
        <identifiers>
          <isin value="KYG3106N1253"/>
          <ticker value="EQV/U"/>
        </identifiers>
        <balance>250000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2487500.000000000000</valUSD>
        <pctVal>1.1763943163</pctVal>
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        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Ares Acquisition Corp II</name>
        <lei>N/A</lei>
        <title>Ares Acquisition Corp II</title>
        <cusip>N/A</cusip>
        <identifiers>
          <isin value="KYG330331045"/>
          <ticker value="AACT"/>
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        <balance>60015.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>645761.400000000000</valUSD>
        <pctVal>0.3053949912</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>GigCapital7 Corp</name>
        <lei>N/A</lei>
        <title>GigCapital7 Corp</title>
        <cusip>N/A</cusip>
        <identifiers>
          <isin value="KYG386481124"/>
          <ticker value="GIGGU"/>
        </identifiers>
        <balance>47400.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>471156.000000000000</valUSD>
        <pctVal>0.2228201972</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>Haymaker Acquisition Corp 4</name>
        <lei>N/A</lei>
        <title>Haymaker Acquisition Corp 4</title>
        <cusip>N/A</cusip>
        <identifiers>
          <isin value="KYG4375F1081"/>
          <ticker value="HYAC"/>
        </identifiers>
        <balance>129016.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1371440.080000000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>Cantor Equity Partners Inc</name>
        <lei>N/A</lei>
        <title>Cantor Equity Partners Inc</title>
        <cusip>N/A</cusip>
        <identifiers>
          <isin value="KYG4491L1041"/>
          <ticker value="CEP"/>
        </identifiers>
        <balance>115000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1152300.000000000000</valUSD>
        <pctVal>0.5449484103</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>LAMINGTON ROAD DAC</name>
        <lei>635400P3XQM8ZRLUPK27</lei>
        <title>Lamington Road DAC</title>
        <cusip>BP5174662</cusip>
        <identifiers>
          <isin value="USG5364FAA69"/>
        </identifiers>
        <balance>538248.007800000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>71317.860000000000</valUSD>
        <pctVal>0.0337278091</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>LAMINGTON ROAD DAC</name>
        <lei>635400P3XQM8ZRLUPK27</lei>
        <title>Lamington Road DAC</title>
        <cusip>BP5176733</cusip>
        <identifiers>
          <isin value="USG5364FAB43"/>
        </identifiers>
        <balance>8731754.600000000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>349270.180000000000</valUSD>
        <pctVal>0.1651776702</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>8.000000000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>Y</isPaidKind>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Legato Merger Corp III</name>
        <lei>N/A</lei>
        <title>Legato Merger Corp III</title>
        <cusip>N/A</cusip>
        <identifiers>
          <isin value="KYG5451A1296"/>
          <ticker value="LEGT/U"/>
        </identifiers>
        <balance>1.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>10.220000000000</valUSD>
        <pctVal>0.0000048333</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>Lionheart Holdings</name>
        <lei>N/A</lei>
        <title>Lionheart Holdings</title>
        <cusip>N/A</cusip>
        <identifiers>
          <isin value="KYG5501C1252"/>
          <ticker value="CUBWU"/>
        </identifiers>
        <balance>73338.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>734846.760000000000</valUSD>
        <pctVal>0.3475254480</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>
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      </invstOrSec>
      <invstOrSec>
        <name>Melar Acquisition Corp I</name>
        <lei>N/A</lei>
        <title>Melar Acquisition Corp I</title>
        <cusip>N/A</cusip>
        <identifiers>
          <isin value="KYG6004G1266"/>
          <ticker value="MACIU"/>
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        <balance>75000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>751500.000000000000</valUSD>
        <pctVal>0.3554011372</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>
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      </invstOrSec>
      <invstOrSec>
        <name>M3-Brigade Acquisition V Corp</name>
        <lei>N/A</lei>
        <title>M3-Brigade Acquisition V Corp</title>
        <cusip>N/A</cusip>
        <identifiers>
          <isin value="KYG632121235"/>
          <ticker value="MBAVU"/>
        </identifiers>
        <balance>229010.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2294680.200000000000</valUSD>
        <pctVal>1.0852055257</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>Perceptive Capital Solutions C</name>
        <lei>N/A</lei>
        <title>Perceptive Capital Solutions Corp</title>
        <cusip>N/A</cusip>
        <identifiers>
          <isin value="KYG700771051"/>
          <ticker value="PCSC"/>
        </identifiers>
        <balance>50000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>502500.000000000000</valUSD>
        <pctVal>0.2376434750</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>RF Acquisition Corp II</name>
        <lei>N/A</lei>
        <title>RF Acquisition Corp II</title>
        <cusip>N/A</cusip>
        <identifiers>
          <isin value="KYG753891095"/>
          <ticker value="RFAI"/>
        </identifiers>
        <balance>165782.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1676056.020000000000</valUSD>
        <pctVal>0.7926443320</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>SG</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>RF Acquisition Corp II</name>
        <lei>N/A</lei>
        <title>RF Acquisition Corp II</title>
        <cusip>N/A</cusip>
        <identifiers>
          <isin value="KYG753891178"/>
          <ticker value="RFAIR"/>
        </identifiers>
        <balance>36407.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2220.830000000000</valUSD>
        <pctVal>0.0010502801</pctVal>
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        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>SG</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>SIM Acquisition Corp I</name>
        <lei>N/A</lei>
        <title>SIM Acquisition Corp I</title>
        <cusip>N/A</cusip>
        <identifiers>
          <isin value="KYG8431T1278"/>
          <ticker value="SIMAU"/>
        </identifiers>
        <balance>150000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1500000.000000000000</valUSD>
        <pctVal>0.7093835073</pctVal>
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        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>TARGET GLOBAL ACQUISITION -A</name>
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        <title>Target Global Acquisition I Corp</title>
        <cusip>N/A</cusip>
        <identifiers>
          <isin value="KYG8675N1253"/>
          <ticker value="TGAAW"/>
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        <balance>23633.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2599.630000000000</valUSD>
        <pctVal>0.0012294231</pctVal>
        <payoffProfile>N/A</payoffProfile>
        <assetCat>DE</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <derivativeInfo>
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              <counterpartyName>NASDAQ GM</counterpartyName>
              <counterpartyLei>N/A</counterpartyLei>
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            <putOrCall>Call</putOrCall>
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            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>Target Global Acquisition I Co</issuerName>
                <issueTitle>Target Global Acquisition I Corp</issueTitle>
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                  <isin value="KYG8675N1097"/>
                  <ticker value="TGAA"/>
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            </descRefInstrmnt>
            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
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            <delta>XXXX</delta>
            <unrealizedAppr>-6900.230000000000</unrealizedAppr>
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      </invstOrSec>
      <invstOrSec>
        <name>Voyager Acquisition Corp</name>
        <lei>N/A</lei>
        <title>Voyager Acquisition Corp</title>
        <cusip>N/A</cusip>
        <identifiers>
          <isin value="KYG93A7H1207"/>
          <ticker value="VACHU"/>
        </identifiers>
        <balance>290284.000000000000</balance>
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        <curCd>USD</curCd>
        <valUSD>2894131.480000000000</valUSD>
        <pctVal>1.3686994266</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>AULT DISRUPTIVE TECHNOLOGIES</name>
        <lei>N/A</lei>
        <title>Ault Disruptive Technologies Corp</title>
        <cusip>05150A112</cusip>
        <identifiers>
          <isin value="US05150A1126"/>
          <ticker value="ADRTW"/>
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        <balance>48000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>480.000000000000</valUSD>
        <pctVal>0.0002270027</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>OTC US</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>2028-06-20</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-8610.460000000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
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        <name>Copper Property CTL Pass Throu</name>
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        <name>DWS Strategic Municipal Income</name>
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        <name>EXCELFIN ACQUISITION CORP-A</name>
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        <name>Flaherty &amp; Crumrine Preferred</name>
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        <name>HARBOR CUSTOM DEV INC</name>
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        <name>Herzfeld Caribbean Basin Fund</name>
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        <name>Highland Opportunities and Inc</name>
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        <name>Invesco High Income 2024 Targe</name>
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        <name>AA Mission Acquisition Corp</name>
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        <name>Churchill Capital Corp IX</name>
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        <name>Eureka Acquisition Corp</name>
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        <name>Flag Ship Acquisition Corp</name>
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        <name>Inflection Point Acquisition C</name>
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        <name>Clough Global Opportunities Fu</name>
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        <name>Horizon Kinetics Spac Active E</name>
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        <name>Invesco Treasury Portfolio</name>
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        <name>BNY Mellon Municipal Income In</name>
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        <name>COLOMBIER ACQUISITION CORP-A</name>
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          <isin value="KYG2283U1186"/>
          <ticker value="CLBR/WS"/>
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        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>4180.110000000000</valUSD>
        <pctVal>0.0019768674</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>Colombier Acquisition Corp II</issuerName>
                <issueTitle>Colombier Acquisition Corp II</issueTitle>
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                  <cusip value="N/A"/>
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                  <ticker value="CLBR"/>
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            <shareNo>1.000000000000</shareNo>
            <exercisePrice>11.500000000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2028-12-31</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>566.750000000000</unrealizedAppr>
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        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>IB Acquisition Corp</name>
        <lei>N/A</lei>
        <title>IB Acquisition Corp</title>
        <cusip>44934N108</cusip>
        <identifiers>
          <isin value="US44934N1081"/>
          <ticker value="IBAC"/>
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        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1293982.800000000000</valUSD>
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        <invCountry>US</invCountry>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Principal Real Estate Income F</name>
        <lei>549300HK3LIJEGLGMK36</lei>
        <title>Principal Real Estate Income Fund</title>
        <cusip>74255X104</cusip>
        <identifiers>
          <isin value="US74255X1046"/>
          <ticker value="PGZ"/>
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        <balance>199003.000000000000</balance>
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        <curCd>USD</curCd>
        <valUSD>2185052.940000000000</valUSD>
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        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Virtus Convertible &amp; Income 20</name>
        <lei>549300VMAL6DHTC4Z474</lei>
        <title>Virtus Convertible &amp; Income 2024 Target Term Fund</title>
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          <isin value="US92838R1059"/>
          <ticker value="CBH"/>
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        <curCd>USD</curCd>
        <valUSD>1573519.090000000000</valUSD>
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        <invCountry>US</invCountry>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Global Lights Acquisition Corp</name>
        <lei>N/A</lei>
        <title>Global Lights Acquisition Corp</title>
        <cusip>N/A</cusip>
        <identifiers>
          <isin value="KYG3937F1019"/>
          <ticker value="GLAC"/>
        </identifiers>
        <balance>192000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1998720.000000000000</valUSD>
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        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>CN</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>HCM II Acquisition Corp</name>
        <lei>N/A</lei>
        <title>HCM II Acquisition Corp</title>
        <cusip>N/A</cusip>
        <identifiers>
          <isin value="KYG436581147"/>
          <ticker value="HONDU"/>
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        <balance>250000.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2500000.000000000000</valUSD>
        <pctVal>1.1823058455</pctVal>
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        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Silverbox Corp IV</name>
        <lei>N/A</lei>
        <title>Silverbox Corp IV</title>
        <cusip>N/A</cusip>
        <identifiers>
          <isin value="KYG813541136"/>
          <ticker value="SBXD/U"/>
        </identifiers>
        <balance>81100.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>811000.000000000000</valUSD>
        <pctVal>0.3835400163</pctVal>
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        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>SK Growth Opportunities Corp</name>
        <lei>N/A</lei>
        <title>SK Growth Opportunities Corp</title>
        <cusip>N/A</cusip>
        <identifiers>
          <isin value="KYG8192N1034"/>
          <ticker value="SKGR"/>
        </identifiers>
        <balance>12584.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>141568.740000000000</valUSD>
        <pctVal>0.0669510195</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>
    </invstOrSecs>
    <signature>
      <ncom:dateSigned>2024-10-29</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>
