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  <infoTable>
    <nameOfIssuer>ALTA EQUIPMENT GROUP INC</nameOfIssuer>
    <titleOfClass>COMMON STOCK</titleOfClass>
    <cusip>02128L106</cusip>
    <value>1697</value>
    <shrsOrPrnAmt>
      <sshPrnamt>218379</sshPrnamt>
      <sshPrnamtType>SH</sshPrnamtType>
    </shrsOrPrnAmt>
    <investmentDiscretion>DFND</investmentDiscretion>
    <otherManager>1</otherManager>
    <votingAuthority>
      <Sole>218379</Sole>
      <Shared>0</Shared>
      <None>0</None>
    </votingAuthority>
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  <infoTable>
    <nameOfIssuer>ALTA EQUIPMENT GROUP INC</nameOfIssuer>
    <titleOfClass>COMMON STOCK</titleOfClass>
    <cusip>02128L106</cusip>
    <value>43745</value>
    <shrsOrPrnAmt>
      <sshPrnamt>5629938</sshPrnamt>
      <sshPrnamtType>SH</sshPrnamtType>
    </shrsOrPrnAmt>
    <investmentDiscretion>DFND</investmentDiscretion>
    <votingAuthority>
      <Sole>5629938</Sole>
      <Shared>0</Shared>
      <None>0</None>
    </votingAuthority>
  </infoTable>
  <infoTable>
    <nameOfIssuer>ALTA EQUIPMENT GROUP INC</nameOfIssuer>
    <titleOfClass>*W EXP 02/14/202</titleOfClass>
    <cusip>02128L114</cusip>
    <value>529</value>
    <shrsOrPrnAmt>
      <sshPrnamt>505045</sshPrnamt>
      <sshPrnamtType>SH</sshPrnamtType>
    </shrsOrPrnAmt>
    <investmentDiscretion>DFND</investmentDiscretion>
    <otherManager>1</otherManager>
    <votingAuthority>
      <Sole>505045</Sole>
      <Shared>0</Shared>
      <None>0</None>
    </votingAuthority>
  </infoTable>
  <infoTable>
    <nameOfIssuer>ALTA EQUIPMENT GROUP INC</nameOfIssuer>
    <titleOfClass>*W EXP 02/14/202</titleOfClass>
    <cusip>02128L114</cusip>
    <value>937</value>
    <shrsOrPrnAmt>
      <sshPrnamt>894375</sshPrnamt>
      <sshPrnamtType>SH</sshPrnamtType>
    </shrsOrPrnAmt>
    <investmentDiscretion>DFND</investmentDiscretion>
    <votingAuthority>
      <Sole>894375</Sole>
      <Shared>0</Shared>
      <None>0</None>
    </votingAuthority>
  </infoTable>
  <infoTable>
    <nameOfIssuer>B. RILEY FINANCIAL INC</nameOfIssuer>
    <titleOfClass>COM</titleOfClass>
    <cusip>05580M108</cusip>
    <value>3834</value>
    <shrsOrPrnAmt>
      <sshPrnamt>176187</sshPrnamt>
      <sshPrnamtType>SH</sshPrnamtType>
    </shrsOrPrnAmt>
    <investmentDiscretion>DFND</investmentDiscretion>
    <votingAuthority>
      <Sole>176187</Sole>
      <Shared>0</Shared>
      <None>0</None>
    </votingAuthority>
  </infoTable>
  <infoTable>
    <nameOfIssuer>B RILEY PRIN MERGER CORP II</nameOfIssuer>
    <titleOfClass>UNIT 99/99/9999</titleOfClass>
    <cusip>05600U205</cusip>
    <value>8197</value>
    <shrsOrPrnAmt>
      <sshPrnamt>700000</sshPrnamt>
      <sshPrnamtType>SH</sshPrnamtType>
    </shrsOrPrnAmt>
    <investmentDiscretion>DFND</investmentDiscretion>
    <votingAuthority>
      <Sole>700000</Sole>
      <Shared>0</Shared>
      <None>0</None>
    </votingAuthority>
  </infoTable>
  <infoTable>
    <nameOfIssuer>BABCOCK &amp; WILCOX ENTERPRISES</nameOfIssuer>
    <titleOfClass>COM</titleOfClass>
    <cusip>05614L209</cusip>
    <value>4569</value>
    <shrsOrPrnAmt>
      <sshPrnamt>2003886</sshPrnamt>
      <sshPrnamtType>SH</sshPrnamtType>
    </shrsOrPrnAmt>
    <investmentDiscretion>DFND</investmentDiscretion>
    <otherManager>1</otherManager>
    <votingAuthority>
      <Sole>2003886</Sole>
      <Shared>0</Shared>
      <None>0</None>
    </votingAuthority>
  </infoTable>
  <infoTable>
    <nameOfIssuer>BABCOCK &amp; WILCOX ENTERPRISES</nameOfIssuer>
    <titleOfClass>COM</titleOfClass>
    <cusip>05614L209</cusip>
    <value>17813</value>
    <shrsOrPrnAmt>
      <sshPrnamt>7812572</sshPrnamt>
      <sshPrnamtType>SH</sshPrnamtType>
    </shrsOrPrnAmt>
    <investmentDiscretion>DFND</investmentDiscretion>
    <votingAuthority>
      <Sole>7812572</Sole>
      <Shared>0</Shared>
      <None>0</None>
    </votingAuthority>
  </infoTable>
  <infoTable>
    <nameOfIssuer>BENEFYTT TECHNOLOGIES INC</nameOfIssuer>
    <titleOfClass>COM CL A</titleOfClass>
    <cusip>08182C106</cusip>
    <value>2238</value>
    <shrsOrPrnAmt>
      <sshPrnamt>109362</sshPrnamt>
      <sshPrnamtType>SH</sshPrnamtType>
    </shrsOrPrnAmt>
    <investmentDiscretion>DFND</investmentDiscretion>
    <votingAuthority>
      <Sole>109362</Sole>
      <Shared>0</Shared>
      <None>0</None>
    </votingAuthority>
  </infoTable>
  <infoTable>
    <nameOfIssuer>FRANCHISE GROUP INC</nameOfIssuer>
    <titleOfClass>COM</titleOfClass>
    <cusip>35180X105</cusip>
    <value>22459</value>
    <shrsOrPrnAmt>
      <sshPrnamt>1026471</sshPrnamt>
      <sshPrnamtType>SH</sshPrnamtType>
    </shrsOrPrnAmt>
    <investmentDiscretion>DFND</investmentDiscretion>
    <votingAuthority>
      <Sole>1026471</Sole>
      <Shared>0</Shared>
      <None>0</None>
    </votingAuthority>
  </infoTable>
  <infoTable>
    <nameOfIssuer>FRANCHISE GROUP INC</nameOfIssuer>
    <titleOfClass>COM</titleOfClass>
    <cusip>35180X105</cusip>
    <value>77039</value>
    <shrsOrPrnAmt>
      <sshPrnamt>3520991</sshPrnamt>
      <sshPrnamtType>SH</sshPrnamtType>
    </shrsOrPrnAmt>
    <investmentDiscretion>DFND</investmentDiscretion>
    <otherManager>1</otherManager>
    <votingAuthority>
      <Sole>3520991</Sole>
      <Shared>0</Shared>
      <None>0</None>
    </votingAuthority>
  </infoTable>
  <infoTable>
    <nameOfIssuer>GULF ISLAND FABRICATION INC</nameOfIssuer>
    <titleOfClass>COM</titleOfClass>
    <cusip>402307102</cusip>
    <value>1329</value>
    <shrsOrPrnAmt>
      <sshPrnamt>433026</sshPrnamt>
      <sshPrnamtType>SH</sshPrnamtType>
    </shrsOrPrnAmt>
    <investmentDiscretion>DFND</investmentDiscretion>
    <otherManager>1</otherManager>
    <votingAuthority>
      <Sole>433026</Sole>
      <Shared>0</Shared>
      <None>0</None>
    </votingAuthority>
  </infoTable>
  <infoTable>
    <nameOfIssuer>HARTE-HANKS INC</nameOfIssuer>
    <titleOfClass>COM</titleOfClass>
    <cusip>416196202</cusip>
    <value>111</value>
    <shrsOrPrnAmt>
      <sshPrnamt>36470</sshPrnamt>
      <sshPrnamtType>SH</sshPrnamtType>
    </shrsOrPrnAmt>
    <investmentDiscretion>DFND</investmentDiscretion>
    <otherManager>1</otherManager>
    <votingAuthority>
      <Sole>36470</Sole>
      <Shared>0</Shared>
      <None>0</None>
    </votingAuthority>
  </infoTable>
  <infoTable>
    <nameOfIssuer>HORIZON GLOBAL CORP</nameOfIssuer>
    <titleOfClass>NOTE 2.750% 7/0</titleOfClass>
    <cusip>44052WAA2</cusip>
    <value>84</value>
    <shrsOrPrnAmt>
      <sshPrnamt>125000</sshPrnamt>
      <sshPrnamtType>PRN</sshPrnamtType>
    </shrsOrPrnAmt>
    <investmentDiscretion>DFND</investmentDiscretion>
    <otherManager>1</otherManager>
    <votingAuthority>
      <Sole>125000</Sole>
      <Shared>0</Shared>
      <None>0</None>
    </votingAuthority>
  </infoTable>
  <infoTable>
    <nameOfIssuer>INFINERA CORP</nameOfIssuer>
    <titleOfClass>NOTE 2.125% 9/0</titleOfClass>
    <cusip>45667GAC7</cusip>
    <value>179</value>
    <shrsOrPrnAmt>
      <sshPrnamt>210000</sshPrnamt>
      <sshPrnamtType>PRN</sshPrnamtType>
    </shrsOrPrnAmt>
    <investmentDiscretion>DFND</investmentDiscretion>
    <otherManager>1</otherManager>
    <votingAuthority>
      <Sole>210000</Sole>
      <Shared>0</Shared>
      <None>0</None>
    </votingAuthority>
  </infoTable>
  <infoTable>
    <nameOfIssuer>NATIONAL HOLDINGS CORP</nameOfIssuer>
    <titleOfClass>COM NEW</titleOfClass>
    <cusip>636375206</cusip>
    <value>12319</value>
    <shrsOrPrnAmt>
      <sshPrnamt>6159550</sshPrnamt>
      <sshPrnamtType>SH</sshPrnamtType>
    </shrsOrPrnAmt>
    <investmentDiscretion>DFND</investmentDiscretion>
    <votingAuthority>
      <Sole>6159550</Sole>
      <Shared>0</Shared>
      <None>0</None>
    </votingAuthority>
  </infoTable>
  <infoTable>
    <nameOfIssuer>180 DEGREE CAP CORP</nameOfIssuer>
    <titleOfClass>COM</titleOfClass>
    <cusip>68235B109</cusip>
    <value>431</value>
    <shrsOrPrnAmt>
      <sshPrnamt>247591</sshPrnamt>
      <sshPrnamtType>SH</sshPrnamtType>
    </shrsOrPrnAmt>
    <investmentDiscretion>DFND</investmentDiscretion>
    <votingAuthority>
      <Sole>247591</Sole>
      <Shared>0</Shared>
      <None>0</None>
    </votingAuthority>
  </infoTable>
  <infoTable>
    <nameOfIssuer>180 DEGREE CAP CORP</nameOfIssuer>
    <titleOfClass>COM</titleOfClass>
    <cusip>68235B109</cusip>
    <value>1238</value>
    <shrsOrPrnAmt>
      <sshPrnamt>711604</sshPrnamt>
      <sshPrnamtType>SH</sshPrnamtType>
    </shrsOrPrnAmt>
    <investmentDiscretion>DFND</investmentDiscretion>
    <otherManager>1</otherManager>
    <votingAuthority>
      <Sole>711604</Sole>
      <Shared>0</Shared>
      <None>0</None>
    </votingAuthority>
  </infoTable>
  <infoTable>
    <nameOfIssuer>PROSHARES TR</nameOfIssuer>
    <titleOfClass>ULTRAPRO SHT QQQ</titleOfClass>
    <cusip>74347G408</cusip>
    <value>7560</value>
    <shrsOrPrnAmt>
      <sshPrnamt>1000000</sshPrnamt>
      <sshPrnamtType>SH</sshPrnamtType>
    </shrsOrPrnAmt>
    <investmentDiscretion>DFND</investmentDiscretion>
    <otherManager>1</otherManager>
    <votingAuthority>
      <Sole>1000000</Sole>
      <Shared>0</Shared>
      <None>0</None>
    </votingAuthority>
  </infoTable>
  <infoTable>
    <nameOfIssuer>QUANTUM CORP</nameOfIssuer>
    <titleOfClass>COM NEW</titleOfClass>
    <cusip>747906501</cusip>
    <value>9876</value>
    <shrsOrPrnAmt>
      <sshPrnamt>2558511</sshPrnamt>
      <sshPrnamtType>SH</sshPrnamtType>
    </shrsOrPrnAmt>
    <investmentDiscretion>DFND</investmentDiscretion>
    <votingAuthority>
      <Sole>2558511</Sole>
      <Shared>0</Shared>
      <None>0</None>
    </votingAuthority>
  </infoTable>
  <infoTable>
    <nameOfIssuer>QUANTUM CORP</nameOfIssuer>
    <titleOfClass>COM NEW</titleOfClass>
    <cusip>747906501</cusip>
    <value>23118</value>
    <shrsOrPrnAmt>
      <sshPrnamt>5989100</sshPrnamt>
      <sshPrnamtType>SH</sshPrnamtType>
    </shrsOrPrnAmt>
    <investmentDiscretion>DFND</investmentDiscretion>
    <otherManager>1</otherManager>
    <votingAuthority>
      <Sole>5989100</Sole>
      <Shared>0</Shared>
      <None>0</None>
    </votingAuthority>
  </infoTable>
  <infoTable>
    <nameOfIssuer>RTW RETAILWINDS INC</nameOfIssuer>
    <titleOfClass>COM</titleOfClass>
    <cusip>74980D100</cusip>
    <value>141</value>
    <shrsOrPrnAmt>
      <sshPrnamt>705546</sshPrnamt>
      <sshPrnamtType>SH</sshPrnamtType>
    </shrsOrPrnAmt>
    <investmentDiscretion>DFND</investmentDiscretion>
    <otherManager>1</otherManager>
    <votingAuthority>
      <Sole>705546</Sole>
      <Shared>0</Shared>
      <None>0</None>
    </votingAuthority>
  </infoTable>
  <infoTable>
    <nameOfIssuer>RANGER ENERGY SVCS INC</nameOfIssuer>
    <titleOfClass>COM CL A</titleOfClass>
    <cusip>75282U104</cusip>
    <value>782</value>
    <shrsOrPrnAmt>
      <sshPrnamt>265062</sshPrnamt>
      <sshPrnamtType>SH</sshPrnamtType>
    </shrsOrPrnAmt>
    <investmentDiscretion>DFND</investmentDiscretion>
    <votingAuthority>
      <Sole>265062</Sole>
      <Shared>0</Shared>
      <None>0</None>
    </votingAuthority>
  </infoTable>
  <infoTable>
    <nameOfIssuer>SELECT INTERIOR CONCEPTS INC</nameOfIssuer>
    <titleOfClass>CL A</titleOfClass>
    <cusip>816120307</cusip>
    <value>1341</value>
    <shrsOrPrnAmt>
      <sshPrnamt>383279</sshPrnamt>
      <sshPrnamtType>SH</sshPrnamtType>
    </shrsOrPrnAmt>
    <investmentDiscretion>DFND</investmentDiscretion>
    <votingAuthority>
      <Sole>383279</Sole>
      <Shared>0</Shared>
      <None>0</None>
    </votingAuthority>
  </infoTable>
  <infoTable>
    <nameOfIssuer>SELECT INTERIOR CONCEPTS INC</nameOfIssuer>
    <titleOfClass>CL A</titleOfClass>
    <cusip>816120307</cusip>
    <value>9669</value>
    <shrsOrPrnAmt>
      <sshPrnamt>2762457</sshPrnamt>
      <sshPrnamtType>SH</sshPrnamtType>
    </shrsOrPrnAmt>
    <investmentDiscretion>DFND</investmentDiscretion>
    <otherManager>1</otherManager>
    <votingAuthority>
      <Sole>2762457</Sole>
      <Shared>0</Shared>
      <None>0</None>
    </votingAuthority>
  </infoTable>
  <infoTable>
    <nameOfIssuer>SONIM TECHNOLOGIES INC</nameOfIssuer>
    <titleOfClass>COM</titleOfClass>
    <cusip>83548F101</cusip>
    <value>9466</value>
    <shrsOrPrnAmt>
      <sshPrnamt>11819577</sshPrnamt>
      <sshPrnamtType>SH</sshPrnamtType>
    </shrsOrPrnAmt>
    <investmentDiscretion>DFND</investmentDiscretion>
    <votingAuthority>
      <Sole>11819577</Sole>
      <Shared>0</Shared>
      <None>0</None>
    </votingAuthority>
  </infoTable>
  <infoTable>
    <nameOfIssuer>SPOK HLDGS INC</nameOfIssuer>
    <titleOfClass>COM</titleOfClass>
    <cusip>84863T106</cusip>
    <value>3539</value>
    <shrsOrPrnAmt>
      <sshPrnamt>378474</sshPrnamt>
      <sshPrnamtType>SH</sshPrnamtType>
    </shrsOrPrnAmt>
    <investmentDiscretion>DFND</investmentDiscretion>
    <otherManager>1</otherManager>
    <votingAuthority>
      <Sole>378474</Sole>
      <Shared>0</Shared>
      <None>0</None>
    </votingAuthority>
  </infoTable>
  <infoTable>
    <nameOfIssuer>SUNCOKE ENERGY INC</nameOfIssuer>
    <titleOfClass>COM</titleOfClass>
    <cusip>86722A103</cusip>
    <value>2072</value>
    <shrsOrPrnAmt>
      <sshPrnamt>700000</sshPrnamt>
      <sshPrnamtType>SH</sshPrnamtType>
    </shrsOrPrnAmt>
    <investmentDiscretion>DFND</investmentDiscretion>
    <votingAuthority>
      <Sole>700000</Sole>
      <Shared>0</Shared>
      <None>0</None>
    </votingAuthority>
  </infoTable>
  <infoTable>
    <nameOfIssuer>NETFIN ACQUISITION CORP</nameOfIssuer>
    <titleOfClass>SHS CL A</titleOfClass>
    <cusip>G6455A107</cusip>
    <value>430</value>
    <shrsOrPrnAmt>
      <sshPrnamt>40000</sshPrnamt>
      <sshPrnamtType>SH</sshPrnamtType>
    </shrsOrPrnAmt>
    <investmentDiscretion>DFND</investmentDiscretion>
    <otherManager>1</otherManager>
    <votingAuthority>
      <Sole>40000</Sole>
      <Shared>0</Shared>
      <None>0</None>
    </votingAuthority>
  </infoTable>
  <infoTable>
    <nameOfIssuer>GLOBAL SHIP LEASE INC NEW</nameOfIssuer>
    <titleOfClass>COM CL A</titleOfClass>
    <cusip>Y27183600</cusip>
    <value>1767</value>
    <shrsOrPrnAmt>
      <sshPrnamt>416840</sshPrnamt>
      <sshPrnamtType>SH</sshPrnamtType>
    </shrsOrPrnAmt>
    <investmentDiscretion>DFND</investmentDiscretion>
    <votingAuthority>
      <Sole>416840</Sole>
      <Shared>0</Shared>
      <None>0</None>
    </votingAuthority>
  </infoTable>
  <infoTable>
    <nameOfIssuer>GLOBAL SHIP LEASE INC NEW</nameOfIssuer>
    <titleOfClass>COM CL A</titleOfClass>
    <cusip>Y27183600</cusip>
    <value>7557</value>
    <shrsOrPrnAmt>
      <sshPrnamt>1782230</sshPrnamt>
      <sshPrnamtType>SH</sshPrnamtType>
    </shrsOrPrnAmt>
    <investmentDiscretion>DFND</investmentDiscretion>
    <otherManager>1</otherManager>
    <votingAuthority>
      <Sole>1782230</Sole>
      <Shared>0</Shared>
      <None>0</None>
    </votingAuthority>
  </infoTable>
</informationTable>
