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

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

FORM 13F INFORMATION TABLE
OMB APPROVAL
OMB Number: 3235-0006
Estimated average burden
hours per response: 23.8
COLUMN 1 COLUMN 2 COLUMN 3 COLUMN 4 COLUMN 5 COLUMN 6 COLUMN 7 COLUMN 8
VALUE SHRS OR SH/ PUT/ INVESTMENT OTHER VOTING AUTHORITY
NAME OF ISSUER TITLE OF CLASS CUSIP (x$1000) PRN AMT PRN CALL DISCRETION MANAGER SOLE SHARED NONE
BIGLARI HLDGS INC COM 08986R101 350 1,030 SH   SOLE N/A 1,030 0 0
CAPITOL ACQUISITION CORP II COM 14056V105 5,331 543,400 SH   SOLE N/A 543,400 0 0
CAPITOL ACQUISITION CORP II *W EXP 05/15/201 14056V113 47 146,500 SH   SOLE N/A 146,500 0 0
CHART ACQUISITION CORP *W EXP 12/19/201 161151113 171 310,000 SH   SOLE N/A 310,000 0 0
CHART ACQUISITION CORP COM 161151105 3,075 310,000 SH   SOLE N/A 310,000 0 0
DS HEALTHCARE GROUP INC COM 23336Q109 1,588 1,512,500 SH   SOLE N/A 1,512,500 0 0
ELIZABETH ARDEN INC COM 28660G106 921 55,000 SH   SOLE N/A 55,000 0 0
GABELLI EQUITY TR INC COM 362397101 2,847 446,200 SH   SOLE N/A 446,200 0 0
GABELLI EQUITY TR INC RIGHT 10/20/2014 362397184 26 451,200 SH   SOLE N/A 451,200 0 0
GLOBAL DEFENSE & NATL SEC SY COM 37953N108 2,016 195,000 SH   SOLE N/A 195,000 0 0
GLOBAL EAGLE ACQUISITION COR COM 37951D102 561 49,995 SH   SOLE N/A 49,995 0 0
HENNESSY CAP ACQUISITION COR *W EXP 01/23/201 425886116 97 129,000 SH   SOLE N/A 129,000 0 0
HENNESSY CAP ACQUISITION COR COM 425886108 1,377 140,482 SH   SOLE N/A 140,482 0 0
IGNYTA INC COM 451731103 1,343 166,666 SH   SOLE N/A 166,666 0 0
INDIA FD INC COM 454089103 3,222 118,700 SH   SOLE N/A 118,700 0 0
LIPOCINE INC NEW COM 53630X104 2,020 330,683 SH   SOLE N/A 330,683 0 0
MANDALAY DIGITAL GROUP INC COM NEW 562562207 1,901 415,000 SH   SOLE N/A 415,000 0 0
MYLAN INC NOTE 3.750% 9/1 628530AJ6 8,553 2,500,000 SH   SOLE N/A 2,500,000 0 0
NUVEEN DIV ADV MUNI FD 3 COM SH BEN INT 67070X101 1,461 106,899 SH   SOLE N/A 106,899 0 0
NUVEEN DIVID ADVANTAGE MUN I COM 67071L106 394 27,901 SH   SOLE N/A 27,901 0 0
NUVEEN MUN ADVANTAGE FD INC COM 67062H106 1,001 74,202 SH   SOLE N/A 74,202 0 0
NUVEEN QUALITY INCOME MUN FD COM 670977107 1,027 74,996 SH   SOLE N/A 74,996 0 0
PARKERVISION INC COM 701354102 3,341 2,930,349 SH   SOLE N/A 2,930,349 0 0
ROI ACQUISITION CORP II COM 74966G101 6,107 620,013 SH   SOLE N/A 620,013 0 0
ROI ACQUISITION CORP II *W EXP 99/99/999 74966G119 107 370,000 SH   SOLE N/A 370,000 0 0
SILVER EAGLE ACQUISITION COR COM 827694100 3,759 378,125 SH   SOLE N/A 378,125 0 0
SILVER EAGLE ACQUISITION COR UNIT 99/99/9999 827694209 2,477 240,000 SH   SOLE N/A 240,000 0 0
SPDR S&P 500 ETF TR TR UNIT 78462F103 1,478 7,500 SH   SOLE N/A 7,500 0 0
TERRAPIN 3 ACQUISITION CORP UNIT 06/27/2019 88104P203 1,508 150,000 SH   SOLE N/A 150,000 0 0
URS CORP NEW COM 903236107 14,403 250,000 SH   SOLE N/A 250,000 0 0
WL ROSS HLDG CORP UNIT 99/99/9999 92939D203 1,605 150,000 SH   SOLE N/A 150,000 0 0
ZIONS BANCORPORATION *W EXP 05/22/202 989701115 2,341 459,064 SH   SOLE N/A 459,064 0 0