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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
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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 FIGI (to the nearest dollar) PRN AMT PRN CALL DISCRETION MANAGER SOLE SHARED NONE
99 ACQUISITION GROUP INC CL A 65445K101   3,510,503 334,289 SH   SOLE   334,289 0 0
AGRICULTURE & NAT SOL ACQ CO SHS CL A G0131Y100   256,000 25,000 SH   SOLE   25,000 0 0
AI TRANSN ACQUISITION CORP ORD SHS G01490112   3,285,848 317,372 SH   SOLE   317,372 0 0
AIMEI HEALTH TECHNOLOGY CO L SHS G01341109   1,057,159 102,141 SH   SOLE   102,141 0 0
ALCHEMY INVTS ACQUISITN CORP SHS CL A G0232F109   2,966,867 276,760 SH   SOLE   276,760 0 0
ALLIANCEBERNSTEIN NATL MUN I COM 01864U106   3,273,362 294,632 SH   SOLE   294,632 0 0
ALPHA STAR ACQUISITION CORP RIGHT 05/30/2023 G0230C132   3,913 41,015 SH   SOLE   41,015 0 0
ALPHATIME ACQUISITION CORP RIGHT 03/01/2028 G0223V139   6,506 44,197 SH   SOLE   44,197 0 0
ALPHATIME ACQUISITION CORP *W EXP 03/01/202 G0223V121   663 44,197 SH   SOLE   44,197 0 0
ALPHAVEST ACQUISITION CORP RIGHT 07/04/2024 G0283A116   5,132 52,739 SH   SOLE   52,739 0 0
ALTENERGY ACQUISITION CORP *W EXP 10/29/202 02157M116   274 11,850 SH   SOLE   11,850 0 0
ARES ACQUISITION CORP II SHS CLASS A G33033104   3,881,341 363,762 SH   SOLE   363,762 0 0
BANCROFT FD LTD COM 059695106   350,146 22,345 SH   SOLE   22,345 0 0
BELLEVUE LIFE SCNCS AQSTN CO RIGHT 02/09/2028 079174124   1,964 19,640 SH   SOLE   19,640 0 0
BELLEVUE LIFE SCNCS AQSTN CO *W EXP 02/09/202 079174116   393 19,640 SH   SOLE   19,640 0 0
BIG TREE CLOUD HLDGS LTD SHS G1263B108   16,921 10,013 SH   SOLE   10,013 0 0
BIG TREE CLOUD HLDGS LTD *W EXP 06/07/202 G1263B116   9,869 195,421 SH   SOLE   195,421 0 0
BLACKROCK CALIF MUN INCOME T SH BEN INT 09248E102   753,152 62,920 SH   SOLE   62,920 0 0
BLACKROCK INNOVATION AND GRW SHS BEN INT 09260Q108   447,985 61,962 SH   SOLE   61,962 0 0
BLACKROCK MUNICIPAL INCOME COM 09253X102   1,543,833 125,108 SH   SOLE   125,108 0 0
BLOCKCHAIN COINVSTRS ACQ CRP *W EXP 11/01/202 G11765115   1,944 32,500 SH   SOLE   32,500 0 0
BNY MELLON ALCENTRA GLOBAL C COM 05588N108   603,322 68,172 SH   SOLE   68,172 0 0
BNY MELLON MUN INCOME INC COM 05589T104   6,923,488 962,933 SH   SOLE   962,933 0 0
BNY MELLON STRATEGIC MUN BD COM 09662E109   2,816,279 474,121 SH   SOLE   474,121 0 0
BOWEN ACQUISITION CORP SHS G12729110   2,723,345 258,137 SH   SOLE   258,137 0 0
BOWEN ACQUISITION CORP RIGHT 99/99/9999 G12729128   7,117 64,696 SH   SOLE   64,696 0 0
BUKIT JALIL GBL ACQUISITION RIGHT 12/30/2024 G1676M121   5,096 33,954 SH   SOLE   33,954 0 0
BUKIT JALIL GBL ACQUISITION *W EXP 12/30/202 G1676M113   407 16,977 SH   SOLE   16,977 0 0
BYNORDIC ACQUISITION CORP CLASS A COM 124420100   657,384 58,225 SH   SOLE   58,225 0 0
CACTUS ACQUISITION CORP 1 LT *W EXP 08/17/202 G1745A124   2,218 40,700 SH   SOLE   40,700 0 0
CANNAE HLDGS INC COM 13765N107   4,016,940 221,441 SH   SOLE   221,441 0 0
CARTESIAN GROWTH CORP II CLASS A ORD G19305112   483,337 42,868 SH   SOLE   42,868 0 0
CARTESIAN GROWTH CORP II *W EXP 07/12/202 G19305120   20,975 207,676 SH   SOLE   207,676 0 0
CENTRAL SECS CORP COM 155123102   11,064,031 251,341 SH   SOLE   251,341 0 0
CENTURION ACQUISITION CORP UNIT 05/31/2032 G20315126   3,034,522 303,756 SH   SOLE   303,756 0 0
CHENGHE ACQUISITION II CO UNIT 05/30/2031 G20873124   2,610,738 260,813 SH   SOLE   260,813 0 0
CHURCHILL CAPITAL CORP IX UNIT 99/99/9999 G21301125   1,167,018 115,432 SH   SOLE   115,432 0 0
CHURCHILL CAPITAL CORP VII *W EXP 02/29/202 17144M110   16,655 47,585 SH   SOLE   47,585 0 0
CION INVT CORP COM 17259U204   12,415,158 1,024,353 SH   SOLE   1,024,353 0 0
CLEARBRIDGE ENERGY MIDSTRM O COM 18469P209   599,091 14,534 SH   SOLE   14,534 0 0
CLEARBRIDGE MLP AND MIDSTRM COM 18469Q207   217,394 5,344 SH   SOLE   5,344 0 0
COLOMBIER ACQUISITION CORP I COM SHS CL A G2283U100   3,930,476 382,528 SH   SOLE   382,528 0 0
COLOMBIER ACQUISITION CORP I *W EXP 11/24/202 G2283U118   39,053 130,176 SH   SOLE   130,176 0 0
CORNER GROWTH ACQUISITN CORP *W EXP 99/99/999 G2426E120   2,604 86,797 SH   SOLE   86,797 0 0
DESTRA MULTI-ALTERNATIVE FD COMMON SHARES 25065A502   1,824,966 226,142 SH   SOLE   226,142 0 0
DISTOKEN ACQUISITION CORP RIGHT 99/99/9999 G27740136   5,400 49,043 SH   SOLE   49,043 0 0
DISTOKEN ACQUISITION CORP *W EXP 11/30/202 G27740102   740 49,010 SH   SOLE   49,010 0 0
DWS MUN INCOME TR NEW COM 233368109   5,990,277 632,553 SH   SOLE   632,553 0 0
DWS STRATEGIC MUN INCOME TR COM 23342Q101   4,503,131 456,707 SH   SOLE   456,707 0 0
EATON VANCE NEW YORK MUN BD COM 27827Y109   4,859,550 492,855 SH   SOLE   492,855 0 0
ELLSWORTH GROWTH & INCOME FD COM 289074106   685,395 83,179 SH   SOLE   83,179 0 0
EQUITY COMWLTH COM SH BEN INT 294628102   2,910,000 150,000 SH   SOLE   150,000 0 0
ESH ACQUISITION CORP COM 296424104   416,977 40,017 SH   SOLE   40,017 0 0
ESH ACQUISITION CORP RIGHT 99/99/9999 296424112   4,442 40,378 SH   SOLE   40,378 0 0
EVE MOBILITY ACQUISITION COR CL A ORD SHS G3218G109   7,231,103 650,864 SH   SOLE   650,864 0 0
FLAG SHIP ACQUISITION CORP UNIT 05/22/2029 G3530C133   1,376,375 137,500 SH   SOLE   137,500 0 0
FOUR LEAF ACQUISITION CORP *W EXP 03/15/202 35088F115   1,942 43,144 SH   SOLE   43,144 0 0
FS KKR CAP CORP COM 302635206   4,338,351 219,886 SH   SOLE   219,886 0 0
GABELLI DIVID & INCOME TR COM 36242H104   3,033,942 133,595 SH   SOLE   133,595 0 0
GENERAL AMERN INVS CO INC COM 368802104   16,136,179 324,541 SH   SOLE   324,541 0 0
GLOBAL LIGHTS ACQUISITION CO ORD SHS G3937F101   4,502,730 436,946 SH   SOLE   436,946 0 0
GLOBAL LIGHTS ACQUISITION CO RIGHT 11/14/2024 G3937F119   13,750 65,475 SH   SOLE   65,475 0 0
GLOBAL STAR ACQUISITION INC RIGHT 06/21/2024 37962G128   7,156 62,245 SH   SOLE   62,245 0 0
GLOBAL STAR ACQUISITION INC *W EXP 07/15/202 37962G110   1,625 65,529 SH   SOLE   65,529 0 0
GLOBALINK INVT INC RIGHT 12/06/2026 37892F117   1,898 12,244 SH   SOLE   12,244 0 0
GRAF GLOBAL CORP UNIT 05/31/2032 G4036C114   3,025,102 302,486 SH   SOLE   302,486 0 0
HAYMAKER ACQUISITION CORP IV CLASS A G4375F108   4,918,712 468,003 SH   SOLE   468,003 0 0
HAYMAKER ACQUISITION CORP IV *W EXP 05/31/202 G4375F116   4,254 24,311 SH   SOLE   24,311 0 0
HENNESSY CAPITAL INVST CORP CLASS A COM 42600H108   220,632 20,913 SH   SOLE   20,913 0 0
HERZFELD CARIBBEAN BASIN FD COM 42804T106   48,041 20,443 SH   SOLE   20,443 0 0
HIGH INCOME SECS FD SHS BEN INT 42968F108   2,024,360 289,608 SH   SOLE   289,608 0 0
HIGHLAND OPPORTUNITIES HIGHLAND INCOME 43010E404   2,903,094 464,495 SH   SOLE   464,495 0 0
HORIZON SPACE ACQUSTN I CORP *W EXP 12/27/202 G4619M117   526 30,411 SH   SOLE   30,411 0 0
HOWARD HUGHES HOLDINGS INC COM 44267T102   777,840 12,000 SH   SOLE   12,000 0 0
IB ACQUISITION CORP COM SHS 44934N108   4,396,800 441,003 SH   SOLE   441,003 0 0
IB ACQUISITION CORP RIGHT 09/28/2025 44934N116   34,423 455,325 SH   SOLE   455,325 0 0
INFLECTION PT ACQUISITN CRP CL A ORD SHS G4790U102   5,634,070 531,516 SH   SOLE   531,516 0 0
INFLECTION PT ACQUISITN CRP *W EXP 08/31/202 G4790U110   4,359 46,031 SH   SOLE   46,031 0 0
INVESCO HIGH INCOME 2024 TAR COM 46136K105   2,160,100 294,693 SH   SOLE   294,693 0 0
INVESTCORP EUROPE ACQUISITIO *W EXP 12/15/202 G4923T113   12,996 179,252 SH   SOLE   179,252 0 0
IRON HORSE ACQUISITIONS CORP COM 462837105   1,756,738 174,626 SH   SOLE   174,626 0 0
IRON HORSE ACQUISITIONS CORP RIGHT 99/99/9999 462837121   43,567 164,716 SH   SOLE   164,716 0 0
IRON HORSE ACQUISITIONS CORP *W EXP 99/99/999 462837113   6,183 176,148 SH   SOLE   176,148 0 0
JVSPAC ACQUISITION CORP SHS CL A G5212E105   253,045 24,906 SH   SOLE   24,906 0 0
JVSPAC ACQUISITION CORP RIGHT 11/26/2026 G5212E113   7,523 25,069 SH   SOLE   25,069 0 0
KEEN VISION ACQUISITION CORP SHS G52443119   1,632,024 154,241 SH   SOLE   154,241 0 0
KEEN VISION ACQUISITION CORP *W EXP 03/15/202 G52443127   2,318 30,958 SH   SOLE   30,958 0 0
LEARN CW INVESTMENT COR CL A ORD SHS G54157105   582,300 53,422 SH   SOLE   53,422 0 0
LEGATO MERGER CORP III ORD SHS G5451A103   2,030,103 200,736 SH   SOLE   200,736 0 0
LEGATO MERGER CORP III *W EXP 05/08/203 G5451A111   16,286 125,179 SH   SOLE   125,179 0 0
LIMONEIRA CO COM 532746104   416,200 20,000 SH   SOLE   20,000 0 0
LIONHEART HOLDINGS UNIT 99/99/9999 G5501C125   5,070,461 507,701 SH   SOLE   507,701 0 0
LOGAN RIDGE FINANCE CORP COM 541098109   2,976,243 132,868 SH   SOLE   132,868 0 0
MACYS INC COM 55616P104   960,000 50,000 SH   SOLE   50,000 0 0
MARS ACQUISITION CORP RIGHT 02/09/2028 G5870E124   13,523 56,439 SH   SOLE   56,439 0 0
MELAR ACQUISITION CORP. I UNIT 06/10/2029 G6004G126   750,000 75,000 SH   SOLE   75,000 0 0
MEXICO EQUITY & INCOME FD COM 592834105   971,117 101,158 SH   SOLE   101,158 0 0
MFS HIGH YIELD MUN TR SH BEN INT 59318E102   4,638,818 1,352,425 SH   SOLE   1,352,425 0 0
MFS INVT GRADE MUN TR SH BEN INT 59318B108   3,547,163 449,008 SH   SOLE   449,008 0 0
MILLER HOWARD HIGH INC EQTY COM SHS BEN IN 600379101   2,748,165 245,153 SH   SOLE   245,153 0 0
MORGAN STANLEY EMERGING MKTS COM 617477104   740,498 162,390 SH   SOLE   162,390 0 0
NABORS ENERGY TRANSITION COR CL A G6363K106   2,676,315 254,161 SH   SOLE   254,161 0 0
NEUBERGER BERMAN MUN FD INC COM 64124P101   3,160,041 295,884 SH   SOLE   295,884 0 0
NEUBERGER BERMAN NEXT GENERA COMMON STOCK 64133Q108   5,782,286 447,892 SH   SOLE   447,892 0 0
NEW AMER HIGH INCOME FD INC COM NEW 641876800   3,079,685 420,148 SH   SOLE   420,148 0 0
NEXPOINT DIVERSIFIED REL ET COM NEW 65340G205   1,001,041 181,020 SH   SOLE   181,020 0 0
NORTHVIEW ACQUISITION CORP RIGHT 99/99/9999 66718N129   3,828 37,422 SH   SOLE   37,422 0 0
NUVEEN MULTI ASSET INCOME FU COM 670750108   157,821 12,779 SH   SOLE   12,779 0 0
NUVEEN PFD & INCOME TERM FD COM 67075A106   1,661,497 85,424 SH   SOLE   85,424 0 0
OAK WOODS ACQUISITION CORP CL A 67190B104   445,688 40,964 SH   SOLE   40,964 0 0
OAK WOODS ACQUISITION CORP RIGHT 03/23/2028 67190B120   5,234 41,508 SH   SOLE   41,508 0 0
OAK WOODS ACQUISITION CORP *W EXP 99/99/999 67190B112   834 41,508 SH   SOLE   41,508 0 0
PATRIA LATIN AMRCN OPPRNTY A *W EXP 99/99/999 G69454117   2,748 50,150 SH   SOLE   50,150 0 0
PGIM SHORT DUR HIG YLD OPP F COM 69355J104   311,352 20,310 SH   SOLE   20,310 0 0
PORTMAN RIDGE FIN CORP COM NEW 73688F201   1,890,799 96,371 SH   SOLE   96,371 0 0
PRINCIPAL REAL ESTATE INCOME SHS BEN INT 74255X104   3,222,143 315,587 SH   SOLE   315,587 0 0
QUETTA ACQUISITION CORP COM 74841A105   2,515,257 243,020 SH   SOLE   243,020 0 0
RF ACQUISITION CORP II UNIT 05/01/2026 G75389125   666,908 66,293 SH   SOLE   66,293 0 0
RIGEL RESOURCE ACQ CORP CL A ORD SHS G7573M106   711,637 62,810 SH   SOLE   62,810 0 0
RUNWAY GROWTH FINANCE CORP COM 78163D100   2,612,625 222,162 SH   SOLE   222,162 0 0
SABA CAPITAL INCOME & OPRNT SHS NEW 78518H202   1,699,463 241,401 SH   SOLE   241,401 0 0
SILVERBOX CORP III COM CL A 82836N107   1,775,394 167,490 SH   SOLE   167,490 0 0
SK GROWTH OPPORTUNITIES CORP CLASS A COM G8192N103   860,255 77,343 SH   SOLE   77,343 0 0
SPARK I ACQUISITION CORP ORD SHS G8316B100   1,185,354 114,527 SH   SOLE   114,527 0 0
SPARK I ACQUISITION CORP *W EXP 10/01/203 G8316B118   1,896 11,153 SH   SOLE   11,153 0 0
SPRING VALLEY ACQUISTN CORP CLASS A ORD G83752108   4,150,651 373,260 SH   SOLE   373,260 0 0
SPRING VALLEY ACQUISTN CORP RIGHT 02/25/2026 G83752132   1,888 13,030 SH   SOLE   13,030 0 0
SRH TOTAL RETURN FUND INC COM 101507101   17,782,690 1,222,178 SH   SOLE   1,222,178 0 0
SURO CAPITAL CORP COM NEW 86887Q109   506,487 126,306 SH   SOLE   126,306 0 0
SWISS HELVETIA FD INC COM 870875101   1,912,525 236,992 SH   SOLE   236,992 0 0
TAIWAN FD INC COM 874036106   2,663,159 60,609 SH   SOLE   60,609 0 0
CENTRAL & EASTERN EUROPE FD COM 153436100   3,036,298 284,831 SH   SOLE   284,831 0 0
TMT ACQUISITION CORP SHS G89229119   115,295 10,510 SH   SOLE   10,510 0 0
TMT ACQUISITION CORP RIGHT 03/27/2028 G89229135   4,580 14,773 SH   SOLE   14,773 0 0
TORTOISE ENERGY INDEPENDENC COM 89148K200   3,668,110 101,357 SH   SOLE   101,357 0 0
TORTOISE PWR & ENERGY INFRAS COM 89147X104   4,382,420 277,544 SH   SOLE   277,544 0 0
TRAILBLAZER MERGER CORP I CL A 89278D109   1,855,440 171,730 SH   SOLE   171,730 0 0
TRAILBLAZER MERGER CORP I RIGHT 04/21/2028 89278D125   54,990 71,580 SH   SOLE   71,580 0 0
TRINITY PL HLDGS INC COM 89656D101   25,945 221,748 SH   SOLE   221,748 0 0
VIRTUS CONVERTIBLE & INC 202 COM 92838R105   1,778,257 197,321 SH   SOLE   197,321 0 0
VIRTUS TOTAL RETURN FD INC COM 92835W107   2,117,800 388,231 SH   SOLE   388,231 0 0
WESTERN ASSET INTER MUNI FD COM 958435109   205,515 26,147 SH   SOLE   26,147 0 0