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      <invstOrSec>
        <name>LIGAND PHARMACEUTICALS INC</name>
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        <balance>750000.00000000</balance>
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        <curCd>USD</curCd>
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            <dbtSecRefInstrument>
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          <delta>XXXX</delta>
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      <invstOrSec>
        <name>CNX RESOURCES CORP</name>
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      <invstOrSec>
        <name>PETCO HEALTH AND WELLNESS COMPANY INC</name>
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      <invstOrSec>
        <name>APLD COMPUTECO 2 LLC</name>
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          <isin value="US03772CAA18"/>
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      <invstOrSec>
        <name>ADVANCE AUTO PARTS INC</name>
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        <title>AAP 7.375 08/01/33 144A</title>
        <cusip>00751YAL0</cusip>
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        <curCd>USD</curCd>
        <valUSD>2084902.60000000</valUSD>
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        <name>IREN LTD</name>
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        <name>CHEFS' WAREHOUSE INC (THE)</name>
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      <invstOrSec>
        <name>MERIDIAN ARC HOLDCO LLC</name>
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          <isin value="US58990CAA18"/>
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        <isRestrictedSec>N</isRestrictedSec>
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          <couponKind>Fixed</couponKind>
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      <invstOrSec>
        <name>BWX TECHNOLOGIES INC</name>
        <lei>549300NP85N265KWMS58</lei>
        <title>BWXT 0 11/01/30</title>
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          <couponKind>None</couponKind>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
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              <title>BWX Technologies Inc</title>
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        <name>ALPHABET INC</name>
        <lei>5493006MHB84DD0ZWV18</lei>
        <title>ALPHABET INC SERIES A DEPOSITARY SHARES EACH REPRESENTING A 1/20TH INTEREST IN A SHARE OF 6.25% SERIES B MANDATORY CONVERTIBLE PREFERRED STOCK</title>
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          <ticker value="GOOGL"/>
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        <name>SCORPIO TANKERS INC</name>
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        <issuerCat>CORP</issuerCat>
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              <title>Scorpio Tankers Inc</title>
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      <invstOrSec>
        <name>CITGO PETROLEUM CORP</name>
        <lei>YX52P86PXMLYDOTUQ225</lei>
        <title>CITPET 8.375 01/15/29 144A</title>
        <cusip>17302XAN6</cusip>
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        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
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          <couponKind>Fixed</couponKind>
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          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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        <securityLending>
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        <name>AAR CORP</name>
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        <name>ASURION LLC / ASURION CO-ISSUER INC</name>
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        <issuerCat>CORP</issuerCat>
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      </invstOrSec>
      <invstOrSec>
        <name>NRG ENERGY INC</name>
        <lei>5E2UPK5SW04M13XY7I38</lei>
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        <balance>2665000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>2657977.46000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
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        <debtSec>
          <maturityDt>2034-11-01</maturityDt>
          <couponKind>Fixed</couponKind>
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        <securityLending>
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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>ORACLE CORP</name>
        <lei>1Z4GXXU7ZHVWFCD8TV52</lei>
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          <isin value="US68389X2045"/>
          <ticker value="ORCL"/>
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        <balance>59435.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2489137.80000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EP</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>IMAX CORP</name>
        <lei>894500GS1ESLAPZCEI74</lei>
        <title>IMAX 0.75 11/15/30</title>
        <cusip>45245EAK5</cusip>
        <identifiers>
          <isin value="US45245EAK55"/>
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        <balance>2950000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>3795175.00000000</valUSD>
        <pctVal>0.907912751394</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>CA</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2030-11-15</maturityDt>
          <couponKind>Fixed</couponKind>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
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              <title>IMAX Corp</title>
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          <currencyInfos>
            <currencyInfo convRatio="23.57430000" curCd="USD"/>
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          <delta>XXXX</delta>
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        <securityLending>
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      <invstOrSec>
        <name>SEAGATE HDD CAYMAN</name>
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        <title>STX 3.5 06/01/28</title>
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        <balance>810000.00000000</balance>
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        <curCd>USD</curCd>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>KY</invCountry>

        <isRestrictedSec>N</isRestrictedSec>
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            <dbtSecRefInstrument>
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              <title>Seagate Technology Holdings PLC</title>
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                <cusip value="000000000"/>
                <isin value="IE00BKVD2N49"/>
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          <delta>XXXX</delta>
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      <invstOrSec>
        <name>KNIGHT-SWIFT TRANSPORTATION HOLDINGS INC</name>
        <lei>2549007VHKP3K6E1XF67</lei>
        <title>KNX 1 11/15/31</title>
        <cusip>499049AA2</cusip>
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          <isin value="US499049AA21"/>
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        <balance>4170000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>4543215.00000000</valUSD>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2031-11-15</maturityDt>
          <couponKind>Fixed</couponKind>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>Knight-Swift Transportation Ho</name>
              <title>Knight-Swift Transportation Holdings Inc</title>
              <curCd>USD</curCd>
              <identifiers>
                <cusip value="499049104"/>
                <isin value="US4990491049"/>
                <ticker value="KNX"/>
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          <currencyInfos>
            <currencyInfo convRatio="12.48350000" curCd="USD"/>
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          <delta>XXXX</delta>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>PERFORMANCE FOOD GROUP INC</name>
        <lei>549300OMUOGBYK0FFO76</lei>
        <title>PFGC 6.125 09/15/32 144A</title>
        <cusip>71376LAF7</cusip>
        <identifiers>
          <isin value="US71376LAF76"/>
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        <balance>1575000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>1579449.38000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2032-09-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>6.12500000</annualizedRt>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>VMED O2 UK FINANCING I PLC</name>
        <lei>213800MRR46ECNGZ7L69</lei>
        <title>VMED 7.75 04/15/32 144A</title>
        <cusip>92858RAD2</cusip>
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          <isin value="US92858RAD26"/>
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        <balance>3150000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>2649157.65000000</valUSD>
        <pctVal>0.633753123608</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>GB</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2032-04-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>7.75000000</annualizedRt>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
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        <securityLending>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>CIPHER DIGITAL INC</name>
        <lei>254900QABG5HCQZ28A17</lei>
        <title>CIFR 0 10/01/31</title>
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          <isin value="US17253JAB26"/>
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        <balance>2200000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>3613727.13000000</valUSD>
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        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>Cipher Digital Inc</name>
              <title>Cipher Digital Inc</title>
              <curCd>USD</curCd>
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                <isin value="US17253J1060"/>
                <ticker value="CIFR"/>
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          <delta>XXXX</delta>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>ULTIMATE KRONOS GROUP INC</name>
        <lei>529900FKHWSTQ1GXK240</lei>
        <title>ULTI 6.875 02/01/31 144A</title>
        <cusip>90279XAA0</cusip>
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        <balance>1070000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>1048346.41000000</valUSD>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2031-02-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>6.87500000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
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        <securityLending>
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          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>COINBASE GLOBAL INC</name>
        <lei>5493004G3J2SC154DU06</lei>
        <title>COIN 0 10/01/29</title>
        <cusip>19260QAG2</cusip>
        <identifiers>
          <isin value="US19260QAG29"/>
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        <balance>4860000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>4189342.60000000</valUSD>
        <pctVal>1.002208743075</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2029-10-01</maturityDt>
          <couponKind>None</couponKind>
          <annualizedRt>0.00000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>Coinbase Global Inc</name>
              <title>Coinbase Global Inc</title>
              <curCd>USD</curCd>
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                <isin value="US19260Q1076"/>
                <ticker value="COIN"/>
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          <currencyInfos>
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          <delta>XXXX</delta>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>STONEPEAK NILE PARENT LLC</name>
        <lei>254900TJV3VAFZD0GU41</lei>
        <title>ATSG 7.25 03/15/32 144A</title>
        <cusip>861932AA9</cusip>
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        <balance>1510000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>1556437.03000000</valUSD>
        <pctVal>0.372343574744</pctVal>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2032-03-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>7.25000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
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        <securityLending>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>OAK-EAGLE ACQUIRECO INC</name>
        <lei>6488ICS9P20290MA1H31</lei>
        <title>EA 8.75 07/01/34 144A</title>
        <cusip>67124CAB9</cusip>
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        <balance>2585000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>2723263.90000000</valUSD>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2034-07-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>8.75000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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        <securityLending>
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          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>CARNIVAL CORP LTD</name>
        <lei>F1OF2ZSX47CR0BCWA982</lei>
        <title>CCL 5.75 08/01/32 144A</title>
        <cusip>143658CA8</cusip>
        <identifiers>
          <isin value="US143658CA82"/>
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        <balance>1125000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>1114631.83000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>BM</invCountry>

        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2032-08-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>5.75000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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        <securityLending>
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          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>RIVIAN AUTOMOTIVE INC</name>
        <lei>25490004LNKJ84MFYY24</lei>
        <title>RIVN 4.625 03/15/29</title>
        <cusip>76954AAB9</cusip>
        <identifiers>
          <isin value="US76954AAB98"/>
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        <balance>3051000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>3400338.19000000</valUSD>
        <pctVal>0.813456665833</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2029-03-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>4.62500000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>Rivian Automotive Inc</name>
              <title>Rivian Automotive Inc</title>
              <curCd>USD</curCd>
              <identifiers>
                <cusip value="76954A103"/>
                <isin value="US76954A1034"/>
                <ticker value="RIVN"/>
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            </dbtSecRefInstrument>
          </dbtSecRefInstruments>
          <currencyInfos>
            <currencyInfo convRatio="49.67710001" curCd="USD"/>
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          <delta>XXXX</delta>
        </debtSec>
        <securityLending>
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          <isNonCashCollateral>N</isNonCashCollateral>
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        <lei>984500GB84105F75DE32</lei>
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      <invstOrSec>
        <name>CLARIOS GLOBAL LP / CLARIOS US FINANCE CO INC</name>
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        <name>MKS INC</name>
        <lei>549300KEQATBHAGVF505</lei>
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              <title>MKS Inc</title>
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      <invstOrSec>
        <name>ROCKET COMPANIES INC</name>
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          <isin value="US77311WAB72"/>
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      <invstOrSec>
        <name>TENNECO LLC</name>
        <lei>549300U0EXXFAQFAD785</lei>
        <title>TENINC 8 11/17/28 144A</title>
        <cusip>880349AU9</cusip>
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          <isin value="US880349AU90"/>
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        <balance>1575000.00000000</balance>
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          <annualizedRt>8.00000000</annualizedRt>
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        <name>BRIDGEBIO PHARMA INC</name>
        <lei>54930028YG89VTY2J114</lei>
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        <balance>4190000.00000000</balance>
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            <dbtSecRefInstrument>
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              <title>Bridgebio Pharma Inc</title>
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          <delta>XXXX</delta>
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      <invstOrSec>
        <name>COMMERCIAL METALS COMPANY</name>
        <lei>549300OQS2LO07ZJ7N73</lei>
        <title>CMC 6 12/15/35 144A</title>
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          <isin value="US201723AV52"/>
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          <maturityDt>2035-12-15</maturityDt>
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      <invstOrSec>
        <name>HEALTHCARE REALTY HOLDINGS LP</name>
        <lei>549300IYGAS4GE6VDL07</lei>
        <title>HR 3 01/15/32</title>
        <cusip>42225UAS3</cusip>
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          <isin value="US42225UAS33"/>
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        <balance>2935000.00000000</balance>
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        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2032-01-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>3.00000000</annualizedRt>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>N</isContngtConvrtbl>
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            <dbtSecRefInstrument>
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              <title>Healthcare Realty Trust Inc</title>
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                <isin value="US42226K1051"/>
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          <delta>XXXX</delta>
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      <invstOrSec>
        <name>NCL CORP LTD</name>
        <lei>UNZWILHE4KMRP9K2L524</lei>
        <title>NCLH 6.75 02/01/32 144A</title>
        <cusip>62886HBR1</cusip>
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          <isin value="US62886HBR12"/>
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        <issuerCat>CORP</issuerCat>
        <invCountry>BM</invCountry>

        <isRestrictedSec>N</isRestrictedSec>
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        <name>QUIKRETE HOLDINGS INC</name>
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      <invstOrSec>
        <name>DELEK LOGISTICS PARTNERS LP / DELEK LOGISTICS FINANCE CORP</name>
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        <name>SIRIUS XM RADIO LLC</name>
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        <name>BLACKROCK LIQUIDITY FUNDS</name>
        <lei>5493007YVNX55LTRQ706</lei>
        <title>BLACKROCK LIQUIDITY FUNDS FEDFUND INSTL</title>
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          <ticker value="TFDXX"/>
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      <invstOrSec>
        <name>SHIFT4 PAYMENTS INC</name>
        <lei>N/A</lei>
        <title>FOUR 0.5 08/01/27</title>
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              <title>Shift4 Payments Inc</title>
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        <name>GLOBAL PAYMENTS INC</name>
        <lei>549300NOMHGVQBX6S778</lei>
        <title>GPN 1.5 03/01/31</title>
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        <issuerCat>CORP</issuerCat>
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          <maturityDt>2031-03-01</maturityDt>
          <couponKind>Fixed</couponKind>
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          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
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              <title>Global Payments Inc</title>
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          <delta>XXXX</delta>
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        <securityLending>
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          <isLoanByFund>N</isLoanByFund>
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        <name>IRON MOUNTAIN INC (REIT)</name>
        <lei>SQL3F6CKNNBM3SQGHX24</lei>
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        <name>DATADOG INC</name>
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        <name>ARROWHEAD PHARMACEUTICALS INC</name>
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        <name>CELCUITY INC</name>
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        <name>ADVANCED ENERGY INDUSTRIES INC</name>
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        <name>AMERITEX HOLDCO INTERMEDIATE LLC</name>
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        <name>DRAFTKINGS HOLDINGS INC</name>
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        <name>BOEING COMPANY (THE)</name>
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        <title>BOEING COMPANY (THE) 6% SER A DEP SHS REPSTG 1/20TH INT MANDATORY CONV PFD</title>
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        <name>ACUSHNET COMPANY</name>
        <lei>549300H805O14KEFES79</lei>
        <title>GOLF 5.625 12/01/33 144A</title>
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        <name>NCL CORP LTD</name>
        <lei>UNZWILHE4KMRP9K2L524</lei>
        <title>NCLH 0.75 09/15/30</title>
        <cusip>62886HBW0</cusip>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>BM</invCountry>

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        <name>DIGITAL REALTY TRUST LP</name>
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      <invstOrSec>
        <name>CLOUD SOFTWARE GROUP HOLDINGS INC</name>
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      <invstOrSec>
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      <invstOrSec>
        <name>GOODYEAR TIRE &amp; RUBBER COMPANY</name>
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        <name>TENET HEALTHCARE CORP</name>
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        <name>ULTRA CLEAN HOLDINGS INC</name>
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        <name>STRATEGY INC</name>
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        <name>GENMAB A/S / GENMAB FINANCE LLC</name>
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        <name>MP MATERIALS CORP</name>
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        <name>PRA GROUP INC</name>
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      <invstOrSec>
        <name>CLOUDFLARE INC</name>
        <lei>5493007DY18BGNLDWU14</lei>
        <title>NET 0 06/15/30</title>
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              <name>Cloudflare Inc</name>
              <title>Cloudflare Inc</title>
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      <invstOrSec>
        <name>SNOWFLAKE INC</name>
        <lei>254900CJNSY1K7T53Z16</lei>
        <title>SNOW 0 10/01/27</title>
        <cusip>833445AB5</cusip>
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          <isin value="US833445AB53"/>
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        <balance>4485000.00000000</balance>
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        <valUSD>8529768.14000000</valUSD>
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        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2027-10-01</maturityDt>
          <couponKind>None</couponKind>
          <annualizedRt>0.00000000</annualizedRt>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>Snowflake Inc</name>
              <title>Snowflake Inc</title>
              <curCd>USD</curCd>
              <identifiers>
                <cusip value="833445109"/>
                <isin value="US8334451098"/>
                <ticker value="SNOW"/>
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          <currencyInfos>
            <currencyInfo convRatio="6.34920000" curCd="USD"/>
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          <delta>XXXX</delta>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <loanByFundCondition isLoanByFund="Y" loanVal="1052156.88503730"/>
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      </invstOrSec>
      <invstOrSec>
        <name>SUNOCO LP</name>
        <lei>54930001NJU8E40NQ561</lei>
        <title>SUN 6.25 07/01/33 144A</title>
        <cusip>86765KAD1</cusip>
        <identifiers>
          <isin value="US86765KAD19"/>
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        <balance>1610000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>1613672.41000000</valUSD>
        <pctVal>0.386035889679</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2033-07-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>6.25000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>TRANSDIGM INC</name>
        <lei>88Q84GB3X55CF5OC7582</lei>
        <title>TDG 6.75 01/31/34 144a</title>
        <cusip>893647CA3</cusip>
        <identifiers>
          <isin value="US893647CA37"/>
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        <balance>2135000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>2169742.86000000</valUSD>
        <pctVal>0.519063603085</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2034-01-31</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>6.75000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>INDIVIOR PHARMACEUTICALS INC</name>
        <lei>N/A</lei>
        <title>INDV 0.625 03/15/31</title>
        <cusip>45579UAA7</cusip>
        <identifiers>
          <isin value="US45579UAA79"/>
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        <balance>1860000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>2215740.90000000</valUSD>
        <pctVal>0.530067629792</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2031-03-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>0.62500000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>Indivior Pharmaceuticals Inc</name>
              <title>Indivior Pharmaceuticals Inc</title>
              <curCd>USD</curCd>
              <identifiers>
                <cusip value="45579U109"/>
                <isin value="US45579U1097"/>
                <ticker value="INDV"/>
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            </dbtSecRefInstrument>
          </dbtSecRefInstruments>
          <currencyInfos>
            <currencyInfo convRatio="24.00330000" curCd="USD"/>
          </currencyInfos>
          <delta>XXXX</delta>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>XPO INC</name>
        <lei>54930096DB9LCLPN7H13</lei>
        <title>XPO 7.125 06/01/31 144A</title>
        <cusip>98379KAB8</cusip>
        <identifiers>
          <isin value="US98379KAB89"/>
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        <balance>2650000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>2720338.95000000</valUSD>
        <pctVal>0.650781695394</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2031-06-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>7.12500000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>BRIGHTSPRING HEALTH SERVICES INC</name>
        <lei>N/A</lei>
        <title>BTSG 6.75 02/01/27</title>
        <cusip>10950A205</cusip>
        <identifiers>
          <isin value="US10950A2050"/>
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        <balance>18545.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>3699356.60000000</valUSD>
        <pctVal>0.884990291382</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <debtSec>
          <maturityDt>2027-02-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>6.75000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
          <isMandatoryConvrtbl>Y</isMandatoryConvrtbl>
          <isContngtConvrtbl>N</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>BRIGHTSPRING HEALTH SERVICES INC</name>
              <title>BRIGHTSPRING HEALTH SERVICES INC COM</title>
              <curCd>USD</curCd>
              <identifiers>
                <cusip value="10950A106"/>
                <isin value="US10950A1060"/>
                <ticker value="BTSG"/>
              </identifiers>
            </dbtSecRefInstrument>
          </dbtSecRefInstruments>
          <currencyInfos>
            <currencyInfo convRatio="3.27330000" curCd="USD"/>
          </currencyInfos>
          <delta>XXXX</delta>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>CIPHER COMPUTE LLC</name>
        <lei>N/A</lei>
        <title>CIFR 7.125 11/15/30 144A</title>
        <cusip>17253NAA5</cusip>
        <identifiers>
          <isin value="US17253NAA54"/>
        </identifiers>
        <balance>1495000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>1524916.45000000</valUSD>
        <pctVal>0.364802964228</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2030-11-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>7.12500000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>CRESCENT ENERGY COMPANY</name>
        <lei>N/A</lei>
        <title>CRGY 2.75 03/15/31</title>
        <cusip>44952JAA2</cusip>
        <identifiers>
          <isin value="US44952JAA25"/>
        </identifiers>
        <balance>2700000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>2855250.00000000</valUSD>
        <pctVal>0.683056218335</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2031-03-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>2.75000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>Crescent Energy Co</name>
              <title>Crescent Energy Co</title>
              <curCd>USD</curCd>
              <identifiers>
                <cusip value="44952J104"/>
                <isin value="US44952J1043"/>
                <ticker value="CRGY"/>
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          </dbtSecRefInstruments>
          <currencyInfos>
            <currencyInfo convRatio="67.14560002" curCd="USD"/>
          </currencyInfos>
          <delta>XXXX</delta>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>DOORDASH INC</name>
        <lei>549300NUQ43FGGSK5051</lei>
        <title>DASH 0 05/15/30</title>
        <cusip>25809KAB1</cusip>
        <identifiers>
          <isin value="US25809KAB17"/>
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        <balance>2615000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>2634612.50000000</valUSD>
        <pctVal>0.630273514062</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2030-05-15</maturityDt>
          <couponKind>None</couponKind>
          <annualizedRt>0.00000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>DoorDash Inc</name>
              <title>DoorDash Inc</title>
              <curCd>USD</curCd>
              <identifiers>
                <cusip value="25809K105"/>
                <isin value="US25809K1051"/>
                <ticker value="DASH"/>
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          </dbtSecRefInstruments>
          <currencyInfos>
            <currencyInfo convRatio="3.42500000" curCd="USD"/>
          </currencyInfos>
          <delta>XXXX</delta>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>CCO HOLDINGS LLC / CCO HOLDINGS CAPITAL CORP</name>
        <lei>N/A</lei>
        <title>CHTR 6.375 09/01/29 144A</title>
        <cusip>1248EPCS0</cusip>
        <identifiers>
          <isin value="US1248EPCS01"/>
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        <balance>1700000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>1689248.86000000</valUSD>
        <pctVal>0.404115905135</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2029-09-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>6.37500000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>DIGITALOCEAN HOLDINGS INC</name>
        <lei>549300EPISPY3RE3DL21</lei>
        <title>DOCN 0 08/15/30</title>
        <cusip>25402DAC6</cusip>
        <identifiers>
          <isin value="US25402DAC65"/>
        </identifiers>
        <balance>630000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>1944180.00000000</valUSD>
        <pctVal>0.465102613978</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2030-08-15</maturityDt>
          <couponKind>None</couponKind>
          <annualizedRt>0.00000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>DigitalOcean Holdings Inc</name>
              <title>DigitalOcean Holdings Inc</title>
              <curCd>USD</curCd>
              <identifiers>
                <cusip value="25402D102"/>
                <isin value="US25402D1028"/>
                <ticker value="DOCN"/>
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          <currencyInfos>
            <currencyInfo convRatio="25.53170000" curCd="USD"/>
          </currencyInfos>
          <delta>XXXX</delta>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>KIMCO REALTY OP LLC</name>
        <lei>549300EA7I6T15IBYS12</lei>
        <title>KIM 3.5 06/15/31</title>
        <cusip>49447BAD5</cusip>
        <identifiers>
          <isin value="US49447BAD55"/>
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        <balance>4065000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>4144267.50000000</valUSD>
        <pctVal>0.991425509611</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2031-06-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>3.50000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>N</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>Kimco Realty Corp</name>
              <title>Kimco Realty Corp</title>
              <curCd>USD</curCd>
              <identifiers>
                <cusip value="49446R109"/>
                <isin value="US49446R1095"/>
                <ticker value="KIM"/>
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          </dbtSecRefInstruments>
          <currencyInfos>
            <currencyInfo convRatio="30.90280000" curCd="USD"/>
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          <delta>XXXX</delta>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <loanByFundCondition isLoanByFund="Y" loanVal="863256.52750000"/>
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      <invstOrSec>
        <name>GARRETT MOTION HOLDINGS INC / GARRETT LX I SARL</name>
        <lei>N/A</lei>
        <title>GTX 7.75 05/31/32 144A</title>
        <cusip>366504AA6</cusip>
        <identifiers>
          <isin value="US366504AA61"/>
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        <balance>1500000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>1559170.50000000</valUSD>
        <pctVal>0.372997497756</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
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          <maturityDt>2032-05-31</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>7.75000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>NEXSTAR MEDIA GROUP INC</name>
        <lei>52990083ZRR5UT591988</lei>
        <title>NXST 7.25 04/15/34 144A</title>
        <cusip>65346UAA7</cusip>
        <identifiers>
          <isin value="US65346UAA79"/>
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        <balance>2130000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>2134773.33000000</valUSD>
        <pctVal>0.510697906590</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2034-04-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>7.25000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
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      <invstOrSec>
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              <title>Almonty Industries Inc</title>
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        <name>UBER TECHNOLOGIES INC</name>
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      <invstOrSec>
        <name>LIONS GATE TELEVISION INC</name>
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        <name>BLOCK INC</name>
        <lei>549300OHIIUWSTIZME52</lei>
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            <dbtSecRefInstrument>
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          <delta>XXXX</delta>
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      <invstOrSec>
        <name>PIONEER OPCO LLC</name>
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      <invstOrSec>
        <name>WESTERN DIGITAL CORP</name>
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              <name>Western Digital Corp</name>
              <title>Western Digital Corp</title>
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          <delta>XXXX</delta>
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      <invstOrSec>
        <name>PENNYMAC FINANCIAL SERVICES INC</name>
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        <name>TRANSDIGM INC</name>
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        <name>LEVEL 3 FINANCING INC</name>
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        <name>DAVITA INC</name>
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        <name>AXON ENTERPRISE INC</name>
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        <name>SEMTECH CORP</name>
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              <title>Semtech Corp</title>
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        <name>WISDOMTREE INC</name>
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        <name>LIGHT AND WONDER INTERNATIONAL INC</name>
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        <name>LUMENTUM HOLDINGS INC</name>
        <lei>549300JLWRRC38DWEF52</lei>
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        <name>AMKOR TECHNOLOGY INC</name>
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            <dbtSecRefInstrument>
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              <title>Amkor Technology Inc</title>
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            <currencyInfo convRatio="9.40130000" curCd="USD"/>
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      <invstOrSec>
        <name>TRAVERE THERAPEUTICS INC</name>
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          <isin value="US89422GAB32"/>
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            <dbtSecRefInstrument>
              <name>Travere Therapeutics Inc</name>
              <title>Travere Therapeutics Inc</title>
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      <invstOrSec>
        <name>PG&amp;E CORP</name>
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      <invstOrSec>
        <name>WESCO DISTRIBUTION INC</name>
        <lei>549300I2CEZJG9N4AH67</lei>
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      <invstOrSec>
        <name>ONEMAIN FINANCE CORP</name>
        <lei>5493008I795YYBFWFU90</lei>
        <title>OMF 6.75 09/15/33</title>
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          <isin value="US682691AN02"/>
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        <balance>1080000.00000000</balance>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2033-09-15</maturityDt>
          <couponKind>Fixed</couponKind>
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          <isPaidKind>N</isPaidKind>
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        <securityLending>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>SITIME CORP</name>
        <lei>N/A</lei>
        <title>SITM 0 06/15/31</title>
        <cusip>82982TAA4</cusip>
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          <isin value="US82982TAA43"/>
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        <balance>3015000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>2880832.50000000</valUSD>
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        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2031-06-15</maturityDt>
          <couponKind>None</couponKind>
          <annualizedRt>0.00000000</annualizedRt>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
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              <name>SiTime Corp</name>
              <title>SiTime Corp</title>
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                <ticker value="SITM"/>
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          <delta>XXXX</delta>
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      <invstOrSec>
        <name>JAZZ INVESTMENTS I LTD</name>
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        <title>JAZZ 3.125 09/15/30</title>
        <cusip>472145AH4</cusip>
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          <isin value="US472145AH40"/>
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        <issuerCat>CORP</issuerCat>
        <invCountry>BM</invCountry>

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            <dbtSecRefInstrument>
              <name>Jazz Pharmaceuticals PLC</name>
              <title>Jazz Pharmaceuticals PLC</title>
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      <invstOrSec>
        <name>TERAWULF INC</name>
        <lei>254900CVMW1SX2T78A64</lei>
        <title>WULF 0 05/01/32</title>
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        <balance>4195000.00000000</balance>
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        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>Terawulf Inc</name>
              <title>Terawulf Inc</title>
              <curCd>USD</curCd>
              <identifiers>
                <cusip value="88080T104"/>
                <isin value="US88080T1043"/>
                <ticker value="WULF"/>
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          <delta>XXXX</delta>
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      <invstOrSec>
        <name>LiveStyle Inc. Series B Preferred</name>
        <lei>N/A</lei>
        <title>LiveStyle Inc. Series B Preferred</title>
        <cusip>000000000</cusip>
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          <other otherDesc="INTERNAL" value="76025R309"/>
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        <assetCat>EP</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>3</fairValLevel>
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          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>VERSANT MEDIA GROUP INC</name>
        <lei>254900D2Q5F5F229PU30</lei>
        <title>VSNT 7.25 01/30/31 144A</title>
        <cusip>925283AA1</cusip>
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          <isin value="US925283AA12"/>
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        <balance>2020000.00000000</balance>
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        <valUSD>2082294.78000000</valUSD>
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        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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          <couponKind>Fixed</couponKind>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>LEVEL 3 FINANCING INC</name>
        <lei>254900AE5FEFIJOXWL19</lei>
        <title>LVLT 8.5 01/15/36 144A</title>
        <cusip>527298CQ4</cusip>
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          <isin value="US527298CQ43"/>
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        <balance>1430000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>1487746.26000000</valUSD>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2036-01-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>8.50000000</annualizedRt>
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      <invstOrSec>
        <name>LIVE NATION ENTERTAINMENT INC</name>
        <lei>5493007B9BM9ZXJINO78</lei>
        <title>LYV 2.875 10/15/31</title>
        <cusip>538034BD0</cusip>
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          <isin value="US538034BD03"/>
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        <balance>2165000.00000000</balance>
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        <curCd>USD</curCd>
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          <maturityDt>2031-10-15</maturityDt>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>Live Nation Entertainment Inc</name>
              <title>Live Nation Entertainment Inc</title>
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                <cusip value="538034109"/>
                <isin value="US5380341090"/>
                <ticker value="LYV"/>
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          <delta>XXXX</delta>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>ADIENT GLOBAL HOLDINGS LTD</name>
        <lei>213800VA38VCKE6M8790</lei>
        <title>ADNT 7.5 02/15/33 144A</title>
        <cusip>00687YAD7</cusip>
        <identifiers>
          <isin value="US00687YAD76"/>
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        <balance>2165000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>2234340.62000000</valUSD>
        <pctVal>0.534517206678</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>JE</invCountry>

        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2033-02-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>7.50000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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        <securityLending>
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          <loanByFundCondition isLoanByFund="Y" loanVal="2167258.80000000"/>
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      <invstOrSec>
        <name>AKAMAI TECHNOLOGIES INC</name>
        <lei>OC1LZNN2LF5WTJ5RIL89</lei>
        <title>AKAM 0.375 09/01/27</title>
        <cusip>00971TAL5</cusip>
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          <isin value="US00971TAL52"/>
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        <balance>5350000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>6361150.00000000</valUSD>
        <pctVal>1.521766242277</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2027-09-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>0.37500000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>Akamai Technologies Inc</name>
              <title>Akamai Technologies Inc</title>
              <curCd>USD</curCd>
              <identifiers>
                <cusip value="00971T101"/>
                <isin value="US00971T1016"/>
                <ticker value="AKAM"/>
              </identifiers>
            </dbtSecRefInstrument>
          </dbtSecRefInstruments>
          <currencyInfos>
            <currencyInfo convRatio="8.60730000" curCd="USD"/>
          </currencyInfos>
          <delta>XXXX</delta>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>BUILDERS FIRSTSOURCE INC</name>
        <lei>549300W0SKP6L3H7DP63</lei>
        <title>BLDR 6.375 06/15/32 144A</title>
        <cusip>12008RAR8</cusip>
        <identifiers>
          <isin value="US12008RAR84"/>
        </identifiers>
        <balance>1620000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>1610476.51000000</valUSD>
        <pctVal>0.385271340386</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2032-06-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>6.37500000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>DELUXE CORP</name>
        <lei>KWGNKB8TX9LE5TV29231</lei>
        <title>DLX 8 06/01/29 144A</title>
        <cusip>248019AU5</cusip>
        <identifiers>
          <isin value="US248019AU57"/>
        </identifiers>
        <balance>1055000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>1063850.40000000</valUSD>
        <pctVal>0.254502979108</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2029-06-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>8.00000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>FERMI INC</name>
        <lei>529900TSHBYBCFMYZ228</lei>
        <title>FRMI 5 07/15/31</title>
        <cusip>314911AA6</cusip>
        <identifiers>
          <isin value="US314911AA68"/>
        </identifiers>
        <balance>3020000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>2946010.00000000</valUSD>
        <pctVal>0.704768566597</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2031-07-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>5.00000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>Fermi Inc</name>
              <title>Fermi Inc</title>
              <curCd>USD</curCd>
              <identifiers>
                <cusip value="314911108"/>
                <isin value="US3149111086"/>
                <ticker value="FRMI"/>
              </identifiers>
            </dbtSecRefInstrument>
          </dbtSecRefInstruments>
          <currencyInfos>
            <currencyInfo convRatio="105.08620000" curCd="USD"/>
          </currencyInfos>
          <delta>XXXX</delta>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>EQUIPMENTSHARE.COM INC</name>
        <lei>254900PWJK48CGPKPI80</lei>
        <title>EQMSRM 8 03/15/33 144A</title>
        <cusip>29450YAC3</cusip>
        <identifiers>
          <isin value="US29450YAC30"/>
        </identifiers>
        <balance>2020000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>2035295.44000000</valUSD>
        <pctVal>0.486899993500</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2033-03-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>8.00000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <loanByFundCondition isLoanByFund="Y" loanVal="1952630.20283200"/>
        </securityLending>
      </invstOrSec>
    </invstOrSecs>
    <explntrNotes>
      <explntrNote note="The Registrant has entered into a Master Margin Loan Agreement and a Securities Lending Authorization Agreement (SLAA) with a commercial bank (the Bank). The SLAA allows the Registrant to loan securities to qualified brokers and the Bank is responsible for the administration and management of the Registrants securities lending program. The Registrant shares a portion of the revenue it receives from lending those securities with the Bank. The securities lending program is not a standalone program and proceeds from lending activities are utilized for borrowings by the Registrant. As of month-end, $34000000 in proceeds from securities lending were used to purchase additional securities by the Registrant." noteItem="C.12.a"/>
    </explntrNotes>
    <signature>
      <ncom:dateSigned>2026-09-28</ncom:dateSigned>
      <ncom:nameOfApplicant>Virtus AllianzGI Convertible &amp; Income Fund</ncom:nameOfApplicant>
      <ncom:signature> Amy Hackett</ncom:signature>
      <ncom:signerName>Amy Hackett</ncom:signerName>
      <ncom:title>Vice President and Assistant Treasurer</ncom:title>
    </signature>
  </formData>
</edgarSubmission>
