<informationTable xmlns="http://www.sec.gov/edgar/document/thirteenf/informationtable">		<infoTable>
			<nameOfIssuer>AAR CORP</nameOfIssuer>
			<titleOfClass>CONV</titleOfClass>
			<cusip>000361AM7</cusip>
			<value>1163</value>
			<shrsOrPrnAmt>
				<sshPrnamt>1101000</sshPrnamt>
				<sshPrnamtType>PRN</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>1101000</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>ACCURAY INC</nameOfIssuer>
			<titleOfClass>CONV</titleOfClass>
			<cusip>004397AD7</cusip>
			<value>683</value>
			<shrsOrPrnAmt>
				<sshPrnamt>500000</sshPrnamt>
				<sshPrnamtType>PRN</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>500000</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>ACCURAY INC</nameOfIssuer>
			<titleOfClass>CONV</titleOfClass>
			<cusip>004397AF2</cusip>
			<value>1366</value>
			<shrsOrPrnAmt>
				<sshPrnamt>1000000</sshPrnamt>
				<sshPrnamtType>PRN</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>1000000</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>ACORDA THERAPEUTICS INC</nameOfIssuer>
			<titleOfClass>CONV</titleOfClass>
			<cusip>00484MAA4</cusip>
			<value>1516</value>
			<shrsOrPrnAmt>
				<sshPrnamt>1500000</sshPrnamt>
				<sshPrnamtType>PRN</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>1500000</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>AFFYMETRIX INC</nameOfIssuer>
			<titleOfClass>CONV</titleOfClass>
			<cusip>00826TAH1</cusip>
			<value>5559</value>
			<shrsOrPrnAmt>
				<sshPrnamt>2870000</sshPrnamt>
				<sshPrnamtType>PRN</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>2870000</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>AFFYMETRIX INC</nameOfIssuer>
			<titleOfClass>CONV</titleOfClass>
			<cusip>00826TAH1</cusip>
			<value>1934</value>
			<shrsOrPrnAmt>
				<sshPrnamt>1000000</sshPrnamt>
				<sshPrnamtType>PRN</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>OTR</investmentDiscretion>
			<otherManager>1</otherManager>
			<votingAuthority>
				<Sole>0</Sole>
				<Shared>1000000</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>BLUCORA INC</nameOfIssuer>
			<titleOfClass>CONV</titleOfClass>
			<cusip>095229AB6</cusip>
			<value>577</value>
			<shrsOrPrnAmt>
				<sshPrnamt>580000</sshPrnamt>
				<sshPrnamtType>PRN</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>580000</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>BOULDER GROWTH &amp; INCOME FD</nameOfIssuer>
			<titleOfClass>FUND</titleOfClass>
			<cusip>101507101</cusip>
			<value>202</value>
			<shrsOrPrnAmt>
				<sshPrnamt>23978</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>23978</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>BRIXMOR PROPERTY GROUP INC</nameOfIssuer>
			<titleOfClass>REIT</titleOfClass>
			<cusip>11120U105</cusip>
			<value>440</value>
			<shrsOrPrnAmt>
				<sshPrnamt>19023</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>19023</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>COBALT INTERNATIONAL ENERGY</nameOfIssuer>
			<titleOfClass>CONV</titleOfClass>
			<cusip>19075FAB2</cusip>
			<value>396</value>
			<shrsOrPrnAmt>
				<sshPrnamt>550000</sshPrnamt>
				<sshPrnamtType>PRN</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>550000</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>COBALT INTERNATIONAL ENERGY</nameOfIssuer>
			<titleOfClass>CONV</titleOfClass>
			<cusip>19075FAB2</cusip>
			<value>689</value>
			<shrsOrPrnAmt>
				<sshPrnamt>950000</sshPrnamt>
				<sshPrnamtType>PRN</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>OTR</investmentDiscretion>
			<otherManager>1</otherManager>
			<votingAuthority>
				<Sole>0</Sole>
				<Shared>950000</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>ENCORE CAPITAL GROUP INC</nameOfIssuer>
			<titleOfClass>CONV</titleOfClass>
			<cusip>292554AF9</cusip>
			<value>2336</value>
			<shrsOrPrnAmt>
				<sshPrnamt>2150000</sshPrnamt>
				<sshPrnamtType>PRN</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>2150000</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>ENCORE CAPITAL GROUP INC</nameOfIssuer>
			<titleOfClass>CONV</titleOfClass>
			<cusip>292554AF9</cusip>
			<value>1261</value>
			<shrsOrPrnAmt>
				<sshPrnamt>1185000</sshPrnamt>
				<sshPrnamtType>PRN</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>OTR</investmentDiscretion>
			<otherManager>1</otherManager>
			<votingAuthority>
				<Sole>0</Sole>
				<Shared>1185000</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>ENCORE CAPITAL GROUP INC</nameOfIssuer>
			<titleOfClass>CONV</titleOfClass>
			<cusip>292554AD4</cusip>
			<value>426</value>
			<shrsOrPrnAmt>
				<sshPrnamt>300000</sshPrnamt>
				<sshPrnamtType>PRN</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>300000</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>FIBROCELL SCIENCE INC</nameOfIssuer>
			<titleOfClass>COMM</titleOfClass>
			<cusip>315721209</cusip>
			<value>172</value>
			<shrsOrPrnAmt>
				<sshPrnamt>32810</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>32810</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>FIFTH STREET FINANCE CORP</nameOfIssuer>
			<titleOfClass>COMM</titleOfClass>
			<cusip>31678A103</cusip>
			<value>131</value>
			<shrsOrPrnAmt>
				<sshPrnamt>20000</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>20000</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>FRONTIER COMMUNICATIONS</nameOfIssuer>
			<titleOfClass>COMM</titleOfClass>
			<cusip>35906A207</cusip>
			<value>746</value>
			<shrsOrPrnAmt>
				<sshPrnamt>7500</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>7500</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>GARNERO GROUP ACQUISITION</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>G5866L108</cusip>
			<value>2022</value>
			<shrsOrPrnAmt>
				<sshPrnamt>206000</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>206000</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>GARNERO GROUP ACQUISITION</nameOfIssuer>
			<titleOfClass>RIGHT</titleOfClass>
			<cusip>G5866L132</cusip>
			<value>41</value>
			<shrsOrPrnAmt>
				<sshPrnamt>211600</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>211600</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>GARNERO GROUP ACQUISITION</nameOfIssuer>
			<titleOfClass>WRNT</titleOfClass>
			<cusip>G5866L116</cusip>
			<value>29</value>
			<shrsOrPrnAmt>
				<sshPrnamt>201665</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>201665</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>HORIZON COMMUNICATIONS</nameOfIssuer>
			<titleOfClass>COMM</titleOfClass>
			<cusip>44045A102</cusip>
			<value>9</value>
			<shrsOrPrnAmt>
				<sshPrnamt>700</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>700</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>HORIZON COMMUNICATIONS</nameOfIssuer>
			<titleOfClass>COMM</titleOfClass>
			<cusip>44045A102</cusip>
			<value>13</value>
			<shrsOrPrnAmt>
				<sshPrnamt>1100</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>OTR</investmentDiscretion>
			<otherManager>1</otherManager>
			<votingAuthority>
				<Sole>0</Sole>
				<Shared>1100</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>HORSEHEAD HOLDING CORP</nameOfIssuer>
			<titleOfClass>CONV</titleOfClass>
			<cusip>440694AB3</cusip>
			<value>2453</value>
			<shrsOrPrnAmt>
				<sshPrnamt>2400000</sshPrnamt>
				<sshPrnamtType>PRN</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>2400000</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>IMPERIAL HOLDINGS LLC</nameOfIssuer>
			<titleOfClass>CONV</titleOfClass>
			<cusip>452834AE4</cusip>
			<value>1193</value>
			<shrsOrPrnAmt>
				<sshPrnamt>1069000</sshPrnamt>
				<sshPrnamtType>PRN</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>1069000</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>IMPERIAL HOLDINGS LLC</nameOfIssuer>
			<titleOfClass>CONV</titleOfClass>
			<cusip>452834AE4</cusip>
			<value>763</value>
			<shrsOrPrnAmt>
				<sshPrnamt>700000</sshPrnamt>
				<sshPrnamtType>PRN</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>OTR</investmentDiscretion>
			<otherManager>1</otherManager>
			<votingAuthority>
				<Sole>0</Sole>
				<Shared>700000</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>INOTEK PHARMACEUTICALS CORP</nameOfIssuer>
			<titleOfClass>CONV</titleOfClass>
			<cusip>45780VAA0</cusip>
			<value>953</value>
			<shrsOrPrnAmt>
				<sshPrnamt>1000000</sshPrnamt>
				<sshPrnamtType>PRN</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>1000000</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>ISHARES IBOXX H/Y CORP BOND</nameOfIssuer>
			<titleOfClass>ETF</titleOfClass>
			<cusip>464288513</cusip>
			<value>888</value>
			<shrsOrPrnAmt>
				<sshPrnamt>10000</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>10000</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>NEW MOUNTAIN FINANCE CORP</nameOfIssuer>
			<titleOfClass>CONV</titleOfClass>
			<cusip>647551AB6</cusip>
			<value>2513</value>
			<shrsOrPrnAmt>
				<sshPrnamt>2489000</sshPrnamt>
				<sshPrnamtType>PRN</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>2489000</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>NEW MOUNTAIN FINANCE CORP</nameOfIssuer>
			<titleOfClass>CONV</titleOfClass>
			<cusip>647551AB6</cusip>
			<value>101</value>
			<shrsOrPrnAmt>
				<sshPrnamt>100000</sshPrnamt>
				<sshPrnamtType>PRN</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>OTR</investmentDiscretion>
			<otherManager>1</otherManager>
			<votingAuthority>
				<Sole>0</Sole>
				<Shared>100000</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>NEXPOINT CR STRATEGIES FD</nameOfIssuer>
			<titleOfClass>FUND</titleOfClass>
			<cusip>65340G106</cusip>
			<value>91</value>
			<shrsOrPrnAmt>
				<sshPrnamt>12357</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>12357</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>NEXPOINT RESIDENTIAL</nameOfIssuer>
			<titleOfClass>COMM</titleOfClass>
			<cusip>65341D102</cusip>
			<value>100</value>
			<shrsOrPrnAmt>
				<sshPrnamt>7452</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>7452</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>PDL BIOPHARMA INC</nameOfIssuer>
			<titleOfClass>CONV</titleOfClass>
			<cusip>69329YAF1</cusip>
			<value>3328</value>
			<shrsOrPrnAmt>
				<sshPrnamt>3500000</sshPrnamt>
				<sshPrnamtType>PRN</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>3500000</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>PDL BIOPHARMA INC</nameOfIssuer>
			<titleOfClass>CONV</titleOfClass>
			<cusip>69329YAF1</cusip>
			<value>474</value>
			<shrsOrPrnAmt>
				<sshPrnamt>500000</sshPrnamt>
				<sshPrnamtType>PRN</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>OTR</investmentDiscretion>
			<otherManager>1</otherManager>
			<votingAuthority>
				<Sole>0</Sole>
				<Shared>500000</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>QUIDEL CORP</nameOfIssuer>
			<titleOfClass>CONV</titleOfClass>
			<cusip>74838JAA9</cusip>
			<value>3250</value>
			<shrsOrPrnAmt>
				<sshPrnamt>3250000</sshPrnamt>
				<sshPrnamtType>PRN</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>3250000</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>SEACOR HOLDINGS INC</nameOfIssuer>
			<titleOfClass>CONV</titleOfClass>
			<cusip>811904AM3</cusip>
			<value>3065</value>
			<shrsOrPrnAmt>
				<sshPrnamt>3000000</sshPrnamt>
				<sshPrnamtType>PRN</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>3000000</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>SEQUENOM INC</nameOfIssuer>
			<titleOfClass>CONV</titleOfClass>
			<cusip>817337AC2</cusip>
			<value>4843</value>
			<shrsOrPrnAmt>
				<sshPrnamt>5000000</sshPrnamt>
				<sshPrnamtType>PRN</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>5000000</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>SPDR DOW JONES INDL AVERAGE ETF TR UNIT</nameOfIssuer>
			<titleOfClass>ETF</titleOfClass>
			<cusip>78467X109</cusip>
			<value>1318</value>
			<shrsOrPrnAmt>
				<sshPrnamt>7500</sshPrnamt>
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			<votingAuthority>
				<Sole>7500</Sole>
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				<None>0</None>
			</votingAuthority>
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		<infoTable>
			<nameOfIssuer>SPECTRUM PHARMACEUTICALS INC</nameOfIssuer>
			<titleOfClass>CONV</titleOfClass>
			<cusip>84763AAB4</cusip>
			<value>334</value>
			<shrsOrPrnAmt>
				<sshPrnamt>350000</sshPrnamt>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>350000</Sole>
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				<None>0</None>
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		<infoTable>
			<nameOfIssuer>SPECTRUM PHARMACEUTICALS INC</nameOfIssuer>
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			<cusip>84763AAB4</cusip>
			<value>610</value>
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				<Shared>650000</Shared>
				<None>0</None>
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		<infoTable>
			<nameOfIssuer>TESLA MOTORS INC</nameOfIssuer>
			<titleOfClass>CONV</titleOfClass>
			<cusip>88160RAB7</cusip>
			<value>1577</value>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>1600000</Sole>
				<Shared>0</Shared>
				<None>0</None>
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		<infoTable>
			<nameOfIssuer>TESLA MOTORS INC</nameOfIssuer>
			<titleOfClass>CONV</titleOfClass>
			<cusip>88160RAC5</cusip>
			<value>1667</value>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>1700000</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
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		<infoTable>
			<nameOfIssuer>VANGUARD TOTAL STOCK MKT ETF</nameOfIssuer>
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			<cusip>922908769</cusip>
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			<shrsOrPrnAmt>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>20000</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
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		<infoTable>
			<nameOfIssuer>VECTOR GROUP LTD</nameOfIssuer>
			<titleOfClass>CONV</titleOfClass>
			<cusip>92240MBC1</cusip>
			<value>4395</value>
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				<sshPrnamt>4000000</sshPrnamt>
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			<investmentDiscretion>SOLE</investmentDiscretion>
			<votingAuthority>
				<Sole>4000000</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
</informationTable>
