The Securities and Exchange Commission has not necessarily reviewed the information in this filing and has not determined if it is accurate and complete.
The reader should not assume that the information is accurate and complete.

UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 13F

FORM 13F INFORMATION TABLE
OMB APPROVAL
OMB Number: 3235-0006
Estimated average burden
hours per response: 23.8
COLUMN 1 COLUMN 2 COLUMN 3 COLUMN 4 COLUMN 5 COLUMN 6 COLUMN 7 COLUMN 8
VALUE SHRS OR SH/ PUT/ INVESTMENT OTHER VOTING AUTHORITY
NAME OF ISSUER TITLE OF CLASS CUSIP (x$1000) PRN AMT PRN CALL DISCRETION MANAGER SOLE SHARED NONE
HEALTHEQUITY INC COM 42226A107 281,867 15,394,151 SH   SOLE   15,394,151 0 0
POTASH CORP. OF SASKATCHEWAN INC. COM 73755L107 37,631 1,088,858 SH   SOLE   1,088,858 0 0
BLACKSTONE MORTGAGE TRU-CLA COM CL A 09257W100 10,493 387,192 SH   SOLE   387,192 0 0
COLLABRIUM JAPAN ACQUISITION *W EXP 04/01/201 G2266G110 9 45,225 SH   SOLE   45,225 0 0
VIACOM INC. CL A CL A 92553P102 23,095 299,902 SH   SOLE   299,902 0 0
HF2 FINANCIAL MANAGEMENT CLA CL A 40421A104 9,335 897,644 SH   SOLE   897,644 0 0
CAPITOL ACQUISITION CORP 11 COM 14056V105 9,110 928,628 SH   SOLE   928,628 0 0
SLVR EAGL ACQUISITION COM 827694100 8,841 889,471 SH   SOLE   889,471 0 0
ATHLON ENERGY INC COM 047477104 7,092 121,785 SH   SOLE   121,785 0 0
URS CORP. COM 903236107 6,399 111,080 SH   SOLE   111,080 0 0
1ST UNITED BANCORP ONC/NORTH COM 33740N105 6,210 728,815 SH   SOLE   728,815 0 0
ANNIES INC COM 03600T104 5,198 113,249 SH   SOLE   113,249 0 0
LEVY ACQUISITION CORP COM 52748T104 4,658 481,158 SH   SOLE   481,158 0 0
LIN MEDIA LLC-A CL A COM 532771102 4,466 201,150 SH   SOLE   201,150 0 0
ARGO GROUP INTERNATIONAL COM G0464B107 4,061 80,712 SH   SOLE   80,712 0 0
GLOBAL DEFENSE & NATIONAL COM 37953N108 3,813 371,653 SH   SOLE   371,653 0 0
EINSTEIN NOAH RESTAURANT GRO COM 28257U104 3,706 183,829 SH   SOLE   183,829 0 0
DISCOVERY COMMUNICATIONS-A COM SER A 25470F104 3,622 95,810 SH   SOLE   95,810 0 0
ROI ACQUISITION CORP COM 74966G101 3,314 336,442 SH   SOLE   336,442 0 0
TERRAPIN 3 ACQUISITION CORP COM CL A 88104P104 3,267 335,817 SH   SOLE   335,817 0 0
FOSTER WHEELER COM H27178104 3,030 95,810 SH   SOLE   95,810 0 0
LOEWS CORP. COM 540424108 2,954 70,900 SH   SOLE   70,900 0 0
AMERICAN REALTY CAPITAL HEAL COM 02917R108 2,712 258,749 SH   SOLE   258,749 0 0
CARNIVAL PLC (ADS) ADR 14365C103 2,683 67,162 SH   SOLE   67,162 0 0
GARNERO ACQUISITION GROUP SHS G5866L108 2,466 258,714 SH   SOLE   258,714 0 0
CAMBRIDGE CAPITAL ACQ COM 13215Q106 2,412 248,612 SH   SOLE   248,612 0 0
MERGEWORTHRX CORP COM 58952R106 2,272 276,086 SH   SOLE   276,086 0 0
LIBERTY GLOBAL PLC A SHS CL A G5480U104 1,997 46,948 SH   SOLE   46,948 0 0
NEWS CORP/NEW-CL B-W/I CL B 65249B208 1,881 116,588 SH   SOLE   116,588 0 0
QUARTET MERGER CORP COM 747717106 1,649 172,116 SH   SOLE   172,116 0 0
HENNESSY CAPITAL ACQ COM 425886108 1,632 166,544 SH   SOLE   166,544 0 0
WL ROSS HOLDING CORP COM SHS 92939D104 1,598 161,563 SH   SOLE   161,563 0 0
TWTY-FRT CNTRY B CL B 90130A200 1,596 47,905 SH   SOLE   47,905 0 0
1347 CAPITAL CORP COM 68245V103 1,099 114,984 SH   SOLE   114,984 0 0
SINO MERCURY ACQUISITION COR UNIT 99/99/9999 82936K201 958 95,810 SH   SOLE   95,810 0 0
COMCAST CORP. CL A CL A 20030N101 872 16,214 SH   SOLE   16,214 0 0
WL ROSS HOLDING CORP *W EXP 06/11/201 92939D112 234 285,419 SH   SOLE   285,419 0 0
TERRAPIN 3 ACQUISITION COR A *W EXP 06/27/201 88104P112 107 335,817 SH   SOLE   335,817 0 0
SILVER EAGLE ACQUISITION *W EXP 07/26/202 827694118 106 234,860 SH   SOLE   234,860 0 0
HENNESSY CAPITAL ACQ CW19 *W EXP 01/23/201 425886116 87 166,544 SH   SOLE   166,544 0 0
GARNERO GROUP ACQUITION RTS RIGHT 06/25/2016 G5866L132 72 258,714 SH   SOLE   258,714 0 0
CAMBRIDGE CAPITAL ACQ CW18 *W EXP 12/17/201 13215Q114 69 186,267 SH   SOLE   186,267 0 0
ROI ACQUISITION CORP CW18 *W EXP 09/17/201 74966G119 42 191,240 SH   SOLE   191,240 0 0
1347 CAPITAL CORP RTS RIGHT 07/21/2016 68245V111 40 114,984 SH   SOLE   114,984 0 0
GARNERO ACQUISITION GROUP CW19 *W EXP 06/24/201 G5866L116 31 258,714 SH   SOLE   258,714 0 0
1347 CAPITAL CORP - CW *W EXP 07/15/202 68245V129 23 114,984 SH   SOLE   114,984 0 0
CRUMBS BAKE SHOP EQUITY WARRANTS E *W EXP 05/05/201 228803110 0 190,420 SH   SOLE   190,420 0 0
TIBCO SOFTWARE INC COM COM 88632Q103 159 47,900 SH Call SOLE   47,900 0 0
SHIRE PLC SPONSORED ADR SPONSORED ADR 82481R106 274 18,200 SH Call SOLE   18,200 0 0
INTERMUNE INC COM DELETED COM 45884X103 0 14,800 SH Put SOLE   14,800 0 0
AMERICAN RLTY CAP PPTYS INC COM COM 02917T104 2 47,800 SH Call SOLE   47,800 0 0
AT&T INC COM COM 00206R102 180 91,300 SH Put SOLE   91,300 0 0
WASHINGTON PRIME GROUP INC COM COM 939647103 8 56,500 SH Call SOLE   56,500 0 0
VALLEY NATL BANCORP COM COM 919794107 2 230,400 SH Call SOLE   230,400 0 0
RACKSPACE HOSTING INC COM COM 750086100 47 23,900 SH Call SOLE   23,900 0 0
MEDIA GEN INC COM COM 584404107 248 19,900 SH Put SOLE   19,900 0 0
BURGER KING WORLDWIDE INC COM COM 121220107 265 47,900 SH Put SOLE   47,900 0 0
BREITBURN ENERGY PARTNERS LP COM UT LTD PTN COM UT LTD PTN 106776107 65 23,500 SH Put SOLE   23,500 0 0
BALLY TECHNOLOGIES INC COM COM 05874B107 935 139,500 SH Call SOLE   139,500 0 0
BOLT TECHNOLOGY CORP. COM 097698104 891 40,610 SH   SOLE   40,610 0 0
CONCUR TECHNOLOGIES INC COM 206708109 1,205 9,500 SH   SOLE   9,500 0 0
CONCUR TECHNOLOGIES INC COM COM 206708109 276 50,100 SH Call SOLE   50,100 0 0
CONCUR TECHNOLOGIES INC NOTE 0.500% 6/1 206708AC3 15,000 11,497,000 SH   SOLE   11,497,000 0 0
CONVERSANT INC COM 21249J105 1,641 47,900 SH   SOLE   47,900 0 0
EL PASO PIPELINE PARTNERS L.P. COM UNIT LPI 283702108 508 12,638 SH   SOLE   12,638 0 0
FAMILY DOLLAR STORES INC. COM 307000109 5,550 71,857 SH   SOLE   71,857 0 0
GLIMCHER REALTY TRUST SH BEN INT 379302102 4,216 311,383 SH   SOLE   311,383 0 0
KINDER MORGAN ENERGY PARTNERS L.P. UT LTD PARTNER 494550106 762 8,165 SH   SOLE   8,165 0 0
INTERNATIONAL RECTIFIER CORP COM COM 460254105 229 49,300 SH Call SOLE   49,300 0 0
INTL RECTIFIER CORP COM 460254105 9,161 233,470 SH   SOLE   233,470 0 0
PROTECTIVE LIFE CORP COM COM 743674103 355 74,000 SH Call SOLE   74,000 0 0
PROTECTIVE LIFE CORP. COM 743674103 12,015 173,104 SH   SOLE   173,104 0 0
OMNIAMERICAN BANCORP INC COM 68216R107 7,309 281,228 SH   SOLE   281,228 0 0
QR ENERGY LP UNIT LTD PRTNS 74734R108 466 23,977 SH   SOLE   23,977 0 0
RF MICRO DEVICES INC. COM 749941100 463 40,121 SH   SOLE   40,121 0 0
TIM HORTONS INC. COM 88706M103 4,711 59,772 SH   SOLE   59,772 0 0
WILLIAMS PARTNERS L.P. COM UNIT L P 96950F104 9,625 181,432 SH   SOLE   181,432 0 0
DIRECTV COM 25490A309 4,144 47,901 SH   SOLE   47,901 0 0
INTERNATIONAL GAME TECHNOLOGY COM 459902102 1,972 116,900 SH   SOLE   116,900 0 0
ROCKWOOD HOLDINGS INC. COM 774415103 10,987 143,716 SH   SOLE   143,716 0 0
TIME WARNER CABLE INC. COM 88732J207 1,375 9,582 SH   SOLE   9,582 0 0
TRW AUTOMOTIVE HOLDINGS CORP. COM 87264S106 2,076 20,503 SH   SOLE   20,503 0 0
TIME WARNER CABLE INC COM COM 88732J207 709 109,600 SH Call SOLE   109,600 0 0
TRW AUTOMOTIVE HLDGS CORP COM COM 87264S106 2,051 525,700 SH Call SOLE   525,700 0 0
TIME WARNER INC COM NEW COM NEW 887317303 7 47,800 SH Call SOLE   47,800 0 0
FAMILY DLR STORES INC COM COM 307000109 37 95,800 SH Call SOLE   95,800 0 0