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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
AA MISSION ACQUISITION CORP ORD SHS CL A G1000R101   5,245,184 502,894 SH   SOLE   502,894 0 0
AA MISSION ACQUISITION CORP *W EXP 08/01/203 G1000R127   16,720 251,434 SH   SOLE   251,434 0 0
ABRDN JAPAN EQUITY FUND INC COM 00306J109   175,263 26,956 SH   SOLE   26,956 0 0
ALDEL FINL II INC CL A G01558108   789,086 78,050 SH   SOLE   78,050 0 0
ALDEL FINL II INC *W EXP 09/26/203 G01558124   11,708 39,025 SH   SOLE   39,025 0 0
ALLIANCEBERNSTEIN NATL MUN I COM 01864U106   11,824,889 1,088,848 SH   SOLE   1,088,848 0 0
ALPHAVEST ACQUISITION CORP RIGHT 12/22/2024 G0283A116   10,562 47,096 SH   SOLE   47,096 0 0
ANDRETTI ACQUISITION CORP II ORD SHS CL A G26745102   3,023,795 298,499 SH   SOLE   298,499 0 0
ANDRETTI ACQUISITION CORP II *W EXP 06/01/203 G26745128   26,182 145,619 SH   SOLE   145,619 0 0
ARES ACQUISITION CORP II SHS CLASS A G33033104   5,563,504 498,969 SH   SOLE   498,969 0 0
BANCROFT FD LTD COM 059695106   686,987 39,448 SH   SOLE   39,448 0 0
BAYVIEW ACQUISITION CORP ORD SHS 07323B100   229,169 21,044 SH   SOLE   21,044 0 0
BLACKROCK TECH AND PRIVATE E SHS BEN INT 09260Q108   3,081,998 492,332 SH   SOLE   492,332 0 0
BLEICHROEDER ACQUISITION COR SHS CL A G1169T104   390,590 39,020 SH   SOLE   39,020 0 0
BLEICHROEDER ACQUISITION COR RIGHT 11/04/2026 G1169T138   7,804 39,020 SH   SOLE   39,020 0 0
BLEICHROEDER ACQUISITION COR UNIT 99/99/9999 G1169T120   725,152 71,303 SH   SOLE   71,303 0 0
BNY MELLON MUN INCOME INC COM 05589T104   11,476,368 1,598,380 SH   SOLE   1,598,380 0 0
BNY MELLON STRATEGIC MUN BD COM 09662E109   14,583,254 2,527,427 SH   SOLE   2,527,427 0 0
BOLD EAGLE ACQUISITION CORP CL A G2003N105   1,015,000 100,000 SH   SOLE   100,000 0 0
BOLD EAGLE ACQUISITION CORP RIGHT 10/11/2029 G2003N121   23,000 100,000 SH   SOLE   100,000 0 0
CANNAE HLDGS INC COM 13765N107   6,983,492 380,987 SH   SOLE   380,987 0 0
CANTOR EQUITY PARTNERS I INC SHS CL A G1827K107   1,024,500 100,000 SH   SOLE   100,000 0 0
CANTOR EQUITY PARTNERS INC SHS CL A G4491L104   3,982,671 370,826 SH   SOLE   370,826 0 0
CAYSON ACQUISITION CORP SHS G1993W109   2,292,450 224,750 SH   SOLE   224,750 0 0
CAYSON ACQUISITION CORP RIGHT 99/99/9999 G1993W117   27,320 195,000 SH   SOLE   195,000 0 0
CENTRAL SECS CORP COM 155123102   11,514,076 256,096 SH   SOLE   256,096 0 0
CENTURION ACQUISITION CORP SHS CL A G20315100   4,033,659 393,912 SH   SOLE   393,912 0 0
CENTURION ACQUISITION CORP *W EXP 05/31/203 G20315118   29,543 196,956 SH   SOLE   196,956 0 0
CHENGHE ACQUISITION II CO CL A ORD SHS G20873108   757,229 73,876 SH   SOLE   73,876 0 0
CHURCHILL CAPITAL CORP IX CL A SHS G21301109   1,230,761 114,065 SH   SOLE   114,065 0 0
CHURCHILL CAPITAL CORP IX *W EXP 03/31/203 G21301117   23,565 29,456 SH   SOLE   29,456 0 0
CION INVT CORP COM 17259U204   17,537,516 1,694,446 SH   SOLE   1,694,446 0 0
CLOUGH GLOBAL OPPORTUNITIES SH BEN INT 18914E106   1,244,911 254,583 SH   SOLE   254,583 0 0
COLOMBIER ACQUISITION CORP I COM SHS CL A G2283U100   986,371 92,617 SH   SOLE   92,617 0 0
COLOMBIER ACQUISITION CORP I *W EXP 11/24/202 G2283U118   53,037 66,296 SH   SOLE   66,296 0 0
DESTRA MULTI-ALTERNATIVE FD COMMON SHARES 25065A502   3,332,581 392,993 SH   SOLE   392,993 0 0
DRUGS MADE IN AMER ACQUTN CO UNIT 10/15/2029 G2847J120   1,324,785 130,264 SH   SOLE   130,264 0 0
DT CLOUD STAR ACQUISITION CO SHS G2853N106   1,340,989 130,956 SH   SOLE   130,956 0 0
DT CLOUD STAR ACQUISITION CO RIGHT 07/09/2029 G2853N114   15,500 100,000 SH   SOLE   100,000 0 0
DWS MUN INCOME TR NEW COM 233368109   2,872,935 306,283 SH   SOLE   306,283 0 0
DYNAMIX CORP SHS CL A G2949D104   2,970,294 298,609 SH   SOLE   298,609 0 0
DYNAMIX CORP *W EXP 09/12/202 G2949D112   30,169 105,820 SH   SOLE   105,820 0 0
EATON VANCE NEW YORK MUN BD COM 27827Y109   5,148,050 542,471 SH   SOLE   542,471 0 0
ELLSWORTH GROWTH & INCOME FD COM 289074106   2,837,164 312,463 SH   SOLE   312,463 0 0
EQV VENTURES ACQUISITION COR CL A ORD SHS G3106N109   4,070,264 402,200 SH   SOLE   402,200 0 0
EQV VENTURES ACQUISITION COR *W EXP 07/01/203 G3106N117   48,264 134,066 SH   SOLE   134,066 0 0
EUREKA ACQUISITION CORP SHS CL A G32168109   1,040,300 101,000 SH   SOLE   101,000 0 0
EUREKA ACQUISITION CORP RIGHT 01/03/2026 G32168125   11,837 51,000 SH   SOLE   51,000 0 0
FACT II ACQUISITION CORP ORD SHS CL A G32901103   1,943,899 194,000 SH   SOLE   194,000 0 0
FACT II ACQUISITION CORP UNIT 99/99/9999 G32901111   715,886 71,091 SH   SOLE   71,091 0 0
FACT II ACQUISITION CORP *W EXP 11/26/203 G32901129   17,470 97,000 SH   SOLE   97,000 0 0
FIFTH ERA ACQUISITION CORP I UNIT 99/99/9999 G3415K127   1,244,924 123,627 SH   SOLE   123,627 0 0
FLAG SHIP ACQUISITION CORP RIGHT 03/31/2026 G3530C117   54,313 275,000 SH   SOLE   275,000 0 0
GABELLI DIVID & INCOME TR COM 36242H104   7,268,632 301,228 SH   SOLE   301,228 0 0
GDL FD COM SH BEN IT 361570104   3,026,453 367,511 SH   SOLE   367,511 0 0
GENERAL AMERN INVS CO INC COM 368802104   17,232,081 342,110 SH   SOLE   342,110 0 0
GIGCAPITAL7 CORP ORD SHS CL A G38648104   3,623,092 358,013 SH   SOLE   358,013 0 0
GIGCAPITAL7 CORP *W EXP 08/29/202 G38648120   34,262 358,013 SH   SOLE   358,013 0 0
GLOBAL LIGHTS ACQUISITION CO ORD SHS G3937F101   1,155,837 106,627 SH   SOLE   106,627 0 0
GRAF GLOBAL CORP ORD SHS CL A G4036C106   2,786,509 272,386 SH   SOLE   272,386 0 0
GRAF GLOBAL CORP *W EXP 05/31/203 G4036C122   24,513 136,184 SH   SOLE   136,184 0 0
HAYMAKER ACQUISITION CORP IV CLASS A G4375F108   7,216,902 656,679 SH   SOLE   656,679 0 0
HAYMAKER ACQUISITION CORP IV *W EXP 05/31/202 G4375F116   4,408 21,039 SH   SOLE   21,039 0 0
HCM II ACQUISITION CORP SHS CL A G43658106   2,902,500 275,903 SH   SOLE   275,903 0 0
HCM II ACQUISITION CORP *W EXP 99/99/999 G43658122   82,386 119,400 SH   SOLE   119,400 0 0
HIGHLAND OPPS & INCOME FD HIGHLAND INCOME 43010E404   55,734 10,718 SH   SOLE   10,718 0 0
LISTED FD TR HORZN KNTCS SPAC 53656G555   524,394 5,200 SH   SOLE   5,200 0 0
HOWARD HUGHES HOLDINGS INC COM 44267T102   888,960 12,000 SH   SOLE   12,000 0 0
IB ACQUISITION CORP COM SHS 44934N108   1,578,269 153,230 SH   SOLE   153,230 0 0
IB ACQUISITION CORP RIGHT 09/28/2025 44934N116   29,240 513,699 SH   SOLE   513,699 0 0
INVESTCORP CR MGMT BDC INC COM 46090R104   678,584 211,397 SH   SOLE   211,397 0 0
IRON HORSE ACQUISITIONS CORP RIGHT 99/99/9999 462837121   28,414 94,714 SH   SOLE   94,714 0 0
IRON HORSE ACQUISITIONS CORP *W EXP 99/99/999 462837113   2,904 96,796 SH   SOLE   96,796 0 0
IRON HORSE ACQUISITIONS CORP COM 462837105   1,365,536 130,175 SH   SOLE   130,175 0 0
JACKSON ACQUISITION CO II COM SHS CL A G4992A110   3,947,232 392,369 SH   SOLE   392,369 0 0
JACKSON ACQUISITION CO II RIGHT 99/99/9999 G4992A136   30,243 129,800 SH   SOLE   129,800 0 0
JACKSON ACQUISITION CO II UNIT 99/99/9999 G4992A201   368,619 35,823 SH   SOLE   35,823 0 0
JVSPAC ACQUISITION CORP SHS CL A G5212E105   218,426 20,471 SH   SOLE   20,471 0 0
JVSPAC ACQUISITION CORP RIGHT 11/26/2026 G5212E113   5,377 21,423 SH   SOLE   21,423 0 0
LAUNCH ONE ACQUISITION CORP SHS CLASS A G5S86M100   5,561,122 544,674 SH   SOLE   544,674 0 0
LAUNCH ONE ACQUISITION CORP *W EXP 06/01/203 G5S86M126   39,049 269,118 SH   SOLE   269,118 0 0
LAUNCH TWO ACQUISITION CORP. ORD SHS CL A G5S87A105   2,090,478 206,569 SH   SOLE   206,569 0 0
LAUNCH TWO ACQUISITION CORP. UNIT 08/22/2029 G5S87A121   1,541,189 151,097 SH   SOLE   151,097 0 0
LAUNCH TWO ACQUISITION CORP. *W EXP 10/09/202 G5S87A113   12,814 60,993 SH   SOLE   60,993 0 0
LEGATO MERGER CORP III ORD SHS G5451A103   1,867,724 178,048 SH   SOLE   178,048 0 0
LEGATO MERGER CORP III *W EXP 05/08/203 G5451A111   17,430 88,513 SH   SOLE   88,513 0 0
LIMONEIRA CO COM 532746104   354,400 20,000 SH   SOLE   20,000 0 0
LIONHEART HOLDINGS SHS CL A G5501C109   5,271,612 513,302 SH   SOLE   513,302 0 0
LIONHEART HOLDINGS *W EXP 06/07/203 G5501C117   30,822 256,635 SH   SOLE   256,635 0 0
LOGAN RIDGE FINANCE CORP COM 541098109   5,286,138 240,279 SH   SOLE   240,279 0 0
M3BRIGADE ACQUISITION V CORP CL A G63212107   6,504,025 637,025 SH   SOLE   637,025 0 0
M3BRIGADE ACQUISITION V CORP *W EXP 99/99/999 G63212115   61,680 231,064 SH   SOLE   231,064 0 0
MACYS INC COM 55616P104   628,000 50,000 SH   SOLE   50,000 0 0
MAYWOOD ACQUISITION CORP UNIT 01/23/2030 G6001J115   882,514 86,521 SH   SOLE   86,521 0 0
MEXICO EQUITY & INCOME FD COM 592834105   882,098 101,158 SH   SOLE   101,158 0 0
MFS HIGH INCOME MUN TR SH BEN INT 59318D104   822,815 222,985 SH   SOLE   222,985 0 0
MFS HIGH YIELD MUN TR SH BEN INT 59318E102   9,163,051 2,625,516 SH   SOLE   2,625,516 0 0
MFS INVT GRADE MUN TR SH BEN INT 59318B108   6,805,719 859,308 SH   SOLE   859,308 0 0
MORGAN STANLEY EMERGING MKTS COM 617477104   260,446 55,414 SH   SOLE   55,414 0 0
MORGAN STANLEY INDIA INVT FD COM 61745C105   6,971,369 285,829 SH   SOLE   285,829 0 0
NABORS ENERGY TRANSITION COR CL A G6363K106   1,828,508 166,987 SH   SOLE   166,987 0 0
NEUBERGER BERMAN MUN FD INC COM 64124P101   1,120,174 107,709 SH   SOLE   107,709 0 0
NEUBERGER BERMAN NEXT GENERA COMMON STOCK 64133Q108   10,998,430 897,831 SH   SOLE   897,831 0 0
NEW GERMANY FD INC COM 644465106   4,380,293 446,513 SH   SOLE   446,513 0 0
NEWHOLD INVT CORP III UNIT 99/99/9999 G6486E128   1,015,050 101,000 SH   SOLE   101,000 0 0
NEXPOINT DIVERSIFIED REL ET COM NEW 65340G205   1,012,912 264,468 SH   SOLE   264,468 0 0
OAKTREE ACQUISITION CORP III SHS CL A G6717R104   138,105 13,500 SH   SOLE   13,500 0 0
OFS CAP CORP COM 67103B100   1,694,580 182,409 SH   SOLE   182,409 0 0
PERCEPTIVE CAP SOLUTIONS COR CL A ORD SHS G70077105   515,000 50,000 SH   SOLE   50,000 0 0
PHENIXFIN CORP COM 71742W103   1,018,554 19,218 SH   SOLE   19,218 0 0
PORTMAN RIDGE FIN CORP COM NEW 73688F201   3,107,435 216,546 SH   SOLE   216,546 0 0
PRINCIPAL REAL ESTATE INCOME SHS BEN INT 74255X104   3,889,740 369,396 SH   SOLE   369,396 0 0
RANGE CAP ACQUISITION CORP ORD SHS G7375C108   1,758,750 175,000 SH   SOLE   175,000 0 0
RANGE CAP ACQUISITION CORP RIGHT 99/99/9999 G7375C116   29,750 175,000 SH   SOLE   175,000 0 0
RANGE CAP ACQUISITION CORP UNIT 12/11/2029 G7375C124   1,232,948 119,820 SH   SOLE   119,820 0 0
RF ACQUISITION CORP II SHS G75389109   2,488,662 239,878 SH   SOLE   239,878 0 0
ROMAN DBDR ACQUISITION CORP ORD SHS CL A G7633M104   4,964,850 495,000 SH   SOLE   495,000 0 0
ROMAN DBDR ACQUISITION CORP UNIT 99/99/9999 G7633M120   2,197,570 215,045 SH   SOLE   215,045 0 0
ROMAN DBDR ACQUISITION CORP *W EXP 10/31/203 G7633M112   79,200 247,500 SH   SOLE   247,500 0 0
RUNWAY GROWTH FINANCE CORP COM 78163D100   8,231,417 795,306 SH   SOLE   795,306 0 0
SABA CAPITAL INCOME & OPRNT SHS NEW 78518H202   567,962 73,191 SH   SOLE   73,191 0 0
SEAPORT ENTMT GROUP INC COMMON STOCK 812215200   1,073,500 50,000 SH   SOLE   50,000 0 0
SILVERBOX CORP IV SHS CL A G81354105   3,154,736 309,996 SH   SOLE   309,996 0 0
SILVERBOX CORP IV *W EXP 08/19/202 G81354121   24,961 71,318 SH   SOLE   71,318 0 0
SIM ACQUISITION CORP. I SHS CL A G8431T101   4,464,157 436,806 SH   SOLE   436,806 0 0
SIM ACQUISITION CORP. I *W EXP 06/01/203 G8431T119   28,414 218,403 SH   SOLE   218,403 0 0
SPARK I ACQUISITION CORP ORD SHS G8316B100   1,439,973 133,951 SH   SOLE   133,951 0 0
SRH TOTAL RETURN FUND INC COM 101507101   20,953,748 1,214,710 SH   SOLE   1,214,710 0 0
SURO CAPITAL CORP COM NEW 86887Q109   1,148,378 231,062 SH   SOLE   231,062 0 0
SWISS HELVETIA FD INC COM 870875101   2,189,492 237,472 SH   SOLE   237,472 0 0
TAVIA ACQUISITION CORP SHS G86880104   2,338,203 232,657 SH   SOLE   232,657 0 0
TAVIA ACQUISITION CORP RIGHT 11/26/2029 G86880146   21,937 182,657 SH   SOLE   182,657 0 0
TEJON RANCH CO COM 879080109   8,400,484 529,999 SH   SOLE   529,999 0 0
TEXAS PACIFIC LAND CORPORATI COM 88262P102   10,599,920 8,000 SH   SOLE   8,000 0 0
TORTOISE ENERGY INFRA CORP COM 89147L886   5,482,374 127,349 SH   SOLE   127,349 0 0
TRAILBLAZER MERGER CORP I RIGHT 04/21/2028 89278D125   19,943 90,651 SH   SOLE   90,651 0 0
UY SCUTI ACQUISITION CORP. UNIT 99/99/9999 G93Y0A120   212,613 21,145 SH   SOLE   21,145 0 0
VIRTUS TOTAL RETURN FD INC COM 92835W107   835,072 139,878 SH   SOLE   139,878 0 0
VOYAGER ACQUISITION CORP CL A G93A7H104   3,973,091 390,284 SH   SOLE   390,284 0 0
VOYAGER ACQUISITION CORP *W EXP 05/16/203 G93A7H112   29,310 195,142 SH   SOLE   195,142 0 0
YHN ACQUISITION I LTD SHS G1514D101   1,117,206 109,530 SH   SOLE   109,530 0 0
YHN ACQUISITION I LTD RIGHT 08/15/2029 G1514D127   7,830 60,185 SH   SOLE   60,185 0 0