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      <invstOrSec>
        <name>BEACON ROOFING SUPPLY IN</name>
        <lei>549300HDXQWWCBOYXP31</lei>
        <title>Beacon Roofing Supply Inc</title>
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          <other otherDesc="SEDOL" value="BR1W887"/>
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        <curCd>USD</curCd>
        <valUSD>2567814.83000000</valUSD>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2030-08-01</maturityDt>
          <couponKind>Fixed</couponKind>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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      </invstOrSec>
      <invstOrSec>
        <name>Drugs Made In America Acquisit</name>
        <lei>N/A</lei>
        <title>Drugs Made In America Acquisition Corp</title>
        <cusip>000000000</cusip>
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          <isin value="KYG2847J1206"/>
          <ticker value="DMAAU"/>
          <other otherDesc="SEDOL" value="BT25ML0"/>
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        <balance>16363.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>165593.56000000</valUSD>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>Quetta Acquisition Corp</name>
        <lei>N/A</lei>
        <title>Quetta Acquisition Corp</title>
        <cusip>74841A113</cusip>
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          <isin value="US74841A1135"/>
          <ticker value="QETAR"/>
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        <balance>456.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>734.16000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Voyager Acquisition Corp</name>
        <lei>N/A</lei>
        <title>Voyager Acquisition Corp</title>
        <cusip>000000000</cusip>
        <identifiers>
          <isin value="KYG93A7H1041"/>
          <ticker value="VACH"/>
          <other otherDesc="SEDOL" value="BRT7YJ7"/>
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        <balance>19124.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>194682.32000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>BRIDGER AEROSPACE GROUP HOLD</name>
        <lei>N/A</lei>
        <title>Bridger Aerospace Group Holdings Inc</title>
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          <isin value="US96812F1104"/>
          <ticker value="BAERW"/>
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        <balance>2200.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>117.48000000</valUSD>
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        <assetCat>DE</assetCat>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
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          <optionSwaptionWarrantDeriv derivCat="WAR">
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              <counterpartyName>BRIDGER AEROSPACE GROUP HOLD</counterpartyName>
              <counterpartyLei>N/A</counterpartyLei>
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            <putOrCall>Call</putOrCall>
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                <issuerName>Bridger Aerospace Group Holdings Inc</issuerName>
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      <invstOrSec>
        <name>SK Growth Opportunities Corp</name>
        <lei>N/A</lei>
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        <cusip>000000000</cusip>
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          <isin value="KYG8192N1034"/>
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          <other otherDesc="SEDOL" value="BNG9CR2"/>
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        <balance>17249.00000000</balance>
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        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>Launch Two Acquisition Corp</name>
        <lei>N/A</lei>
        <title>Launch Two Acquisition Corp</title>
        <cusip>000000000</cusip>
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          <isin value="KYG5S87A1057"/>
          <ticker value="LPBB"/>
          <other otherDesc="SEDOL" value="BP0RCM1"/>
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        <balance>7771.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>78642.52000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>SIM Acquisition Corp I</name>
        <lei>N/A</lei>
        <title>SIM Acquisition Corp I</title>
        <cusip>000000000</cusip>
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          <isin value="KYG8431T1013"/>
          <ticker value="SIMA"/>
          <other otherDesc="SEDOL" value="BPLQD79"/>
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        <balance>44147.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>452506.75000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>Global Lights Acquisition Corp</name>
        <lei>N/A</lei>
        <title>Global Lights Acquisition Corp</title>
        <cusip>000000000</cusip>
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          <isin value="KYG3937F1019"/>
          <ticker value="GLAC"/>
          <other otherDesc="SEDOL" value="BQQ8526"/>
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        <balance>3926.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>42597.10000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>CN</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>ALGOMA STEEL INC</name>
        <lei>5493006RXIB5GVHWJS53</lei>
        <title>Algoma Steel Inc</title>
        <cusip>01566MAD7</cusip>
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          <isin value="US01566MAD74"/>
          <other otherDesc="SEDOL" value="BS4BKY8"/>
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        <balance>2000000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>1860420.00000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>CA</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <maturityDt>2029-04-15</maturityDt>
          <couponKind>Fixed</couponKind>
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        <securityLending>
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      <invstOrSec>
        <name>GOLDMAN SACHS &amp; CO. LLC</name>
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        <fairValLevel>3</fairValLevel>
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              <counterpartyName>GOLDMAN SACHS &amp; CO. LLC</counterpartyName>
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                <issuerName>PERSHING TONTINE SPAR</issuerName>
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      <invstOrSec>
        <name>UNITED AIR 2016-2 B PTT</name>
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        <title>United Airlines 2016-2 Class B Pass Through Trust</title>
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          <isin value="US90933JAA97"/>
          <other otherDesc="SEDOL" value="BYWT0Q8"/>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>Roman DBDR Acquisition Corp II</name>
        <lei>N/A</lei>
        <title>Roman DBDR Acquisition Corp II</title>
        <cusip>000000000</cusip>
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          <isin value="KYG7633M1208"/>
          <ticker value="DRDBU"/>
          <other otherDesc="SEDOL" value="BRZWLQ2"/>
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        <fairValLevel>1</fairValLevel>
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        <name>GETAROUND INC</name>
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        <title>Getaround Inc</title>
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          <isin value="US37427G1195"/>
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      <invstOrSec>
        <name>GigCapital7 Corp</name>
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        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
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        <name>MOBIUS MERGER SUB</name>
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          <isin value="US606950AA10"/>
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        <balance>712000.00000000</balance>
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      <invstOrSec>
        <name>GOL FINANCE SA</name>
        <lei>5299007RH8MA67ZC6J07</lei>
        <title>Gol Finance SA</title>
        <cusip>36254VAK4</cusip>
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          <isin value="US36254VAK44"/>
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        <issuerCat>CORP</issuerCat>
        <invCountry>LU</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>Ares Acquisition Corp II</name>
        <lei>N/A</lei>
        <title>Ares Acquisition Corp II</title>
        <cusip>000000000</cusip>
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          <isin value="KYG330331045"/>
          <ticker value="AACT"/>
          <other otherDesc="SEDOL" value="BPYS350"/>
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        <balance>51776.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>577302.40000000</valUSD>
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        <fairValLevel>1</fairValLevel>
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        <name>ESH Acquisition Corp</name>
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      <invstOrSec>
        <name>Spring Valley Acquisition Corp</name>
        <lei>N/A</lei>
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        <fairValLevel>1</fairValLevel>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>GOLDMAN SACHS &amp; CO. LLC</name>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>Iron Horse Acquisitions Corp</name>
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          <ticker value="IROHR"/>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>KRONOS ACQUISITION HOLDI</name>
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          <isin value="US50106GAG73"/>
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        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <couponKind>Fixed</couponKind>
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        <securityLending>
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      <invstOrSec>
        <name>CALIFORNIA RESOURCES CRP</name>
        <lei>5493003Q8F0T4F4YMR48</lei>
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          <isin value="US13057QAH02"/>
          <other otherDesc="SEDOL" value="BMXYP52"/>
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        <balance>661000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>660347.20000000</valUSD>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
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          <couponKind>Fixed</couponKind>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>ASSUREDPARTNERS INC</name>
        <lei>549300HNDSDQWQ3L2P80</lei>
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          <isin value="US04624VAC37"/>
          <other otherDesc="SEDOL" value="BPGLTJ3"/>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <maturityDt>2032-02-15</maturityDt>
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        <securityLending>
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      <invstOrSec>
        <name>ZAPP ELECTRIC VEHICLES GROUP</name>
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        <title>Zapp Electric Vehicles Group Ltd</title>
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          <isin value="KYG9889X1152"/>
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          <other otherDesc="SEDOL" value="BQD1T71"/>
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        <invCountry>KY</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
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              <counterpartyName>ZAPP ELECTRIC VEHICLES GROUP</counterpartyName>
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                <issuerName>Zapp Electric Vehicles Group Ltd</issuerName>
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      <invstOrSec>
        <name>GROVE COLLABORATIVE HOLDINGS</name>
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        <title>Grove Collaborative Holdings</title>
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          <isin value="US39957D1101"/>
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        <fairValLevel>1</fairValLevel>
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        <name>Direct Selling Acquisition Cor</name>
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          <isin value="US25460L1035"/>
          <ticker value="DSAQ"/>
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      <invstOrSec>
        <name>26 CAPITAL ACQUISITION COR-A</name>
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          <isin value="US90138P1185"/>
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      <invstOrSec>
        <name>TEVOGEN BIO HOLDINGS INC</name>
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        <title>Tevogen Bio Holdings Inc</title>
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      <invstOrSec>
        <name>Bausch &amp; Lomb Corporation</name>
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        <invCountry>CA</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <couponKind>Floating</couponKind>
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      <invstOrSec>
        <name>GOLDMAN SACHS &amp; CO. LLC</name>
        <lei>FOR8UP27PHTHYVLBNG30</lei>
        <title>TRS NOKIA OYJ</title>
        <cusip>000000000</cusip>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
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        <fairValLevel>2</fairValLevel>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>N</isContngtConvrtbl>
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            <dbtSecRefInstrument>
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            <currencyInfo convRatio="78.78180000" curCd="USD"/>
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        <fairValLevel>1</fairValLevel>
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        <name>DANA INC</name>
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        <fairValLevel>2</fairValLevel>
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        <securityLending>
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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>EVE MOBILITY ACQUISITION C-A</name>
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          <isin value="KYG3218G1174"/>
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        <units>NC</units>
        <curCd>USD</curCd>
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        <pctVal>0.000000</pctVal>
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        <fairValLevel>3</fairValLevel>
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              <counterpartyName>EVE MOBILITY ACQUISITION C-A</counterpartyName>
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            <writtenOrPur>Purchased</writtenOrPur>
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                <issuerName>EVe Mobility Acquisition Corp</issuerName>
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            <unrealizedAppr>-136.15000000</unrealizedAppr>
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      <invstOrSec>
        <name>ASSUREDPARTNERS INC</name>
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        <fairValLevel>2</fairValLevel>
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        <securityLending>
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      </invstOrSec>
      <invstOrSec>
        <name>DUN &amp; BRADSTREET CORP</name>
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          <isin value="US26483EAL48"/>
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        <curCd>USD</curCd>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>VOYAGER ACQUISITION CORP</name>
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          <isin value="KYG93A7H1124"/>
          <ticker value="VACHW"/>
          <other otherDesc="SEDOL" value="BRT7YL9"/>
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        <curCd>USD</curCd>
        <valUSD>892.38000000</valUSD>
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        <assetCat>DE</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
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            <delta>XXXX</delta>
            <unrealizedAppr>220.27000000</unrealizedAppr>
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      <invstOrSec>
        <name>SIM ACQUISITION CORP I-A</name>
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      <invstOrSec>
        <name>LA FINAC ATALIAN</name>
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        <name>PSYENCE BIOMEDICAL LTD</name>
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        <name>GOLDMAN SACHS &amp; CO. LLC</name>
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      <invstOrSec>
        <name>PACTIV EVERGREEN GROUP</name>
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      <invstOrSec>
        <name>MCLAREN FINANCE PLC</name>
        <lei>213800BKPDWMWX3GSG36</lei>
        <title>Mclaren Finance PLC</title>
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      <invstOrSec>
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      <invstOrSec>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>MAUSER PACKAGING SOLUT</name>
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          <isin value="US57763RAC16"/>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>CASTLELAKE AVIATION FIN</name>
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        <title>Castlelake Aviation Finance DAC</title>
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        <invCountry>IE</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>K&amp;F Growth Acquisition Corp II</name>
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          <isin value="KYG522581035"/>
          <ticker value="KFIIU"/>
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        <fairValLevel>1</fairValLevel>
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        <name>J.P. MORGAN SECURITIES LLC</name>
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          <other otherDesc="INTERNAL" value="CRED_BP6P9K6-TRS1_8"/>
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        <assetCat>DE</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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          <swapDeriv derivCat="SWP">
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                <issuerName>Saba Capital Income &amp; Opportunities Fund</issuerName>
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            <swapFlag>Y</swapFlag>
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      <invstOrSec>
        <name>Iron Horse Acquisitions Corp</name>
        <lei>5493000JDZP9ZR3A1A41</lei>
        <title>Iron Horse Acquisitions Corp</title>
        <cusip>462837105</cusip>
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          <isin value="US4628371050"/>
          <ticker value="IROH"/>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>Fact II Acquisition Corp</name>
        <lei>N/A</lei>
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        <fairValLevel>1</fairValLevel>
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        <name>LEDDARTECH HOLDINGS INC</name>
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        <title>LeddarTech Holdings Inc</title>
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          <ticker value="LDTCW"/>
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        <invCountry>CA</invCountry>
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        <fairValLevel>1</fairValLevel>
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            <putOrCall>Call</putOrCall>
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      <invstOrSec>
        <name>YHN Acquisition I Ltd</name>
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        <invCountry>HK</invCountry>
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        <fairValLevel>1</fairValLevel>
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        <name>FRONTIER COMMUNICATIONS</name>
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        <fairValLevel>2</fairValLevel>
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        <name>Mountain Lake Acquisition Corp</name>
        <lei>N/A</lei>
        <title>Mountain Lake Acquisition Corp</title>
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        <fairValLevel>1</fairValLevel>
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        <name>Stellar V Capital Corp</name>
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          <ticker value="SVCCU"/>
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        <name>IRON HORSE ACQUISITIONS CORP</name>
        <lei>5493000JDZP9ZR3A1A41</lei>
        <title>Iron Horse Acquisitions Corp</title>
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        <name>TARGET GLOBAL ACQUISITION -A</name>
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      <invstOrSec>
        <name>Graf Global Corp</name>
        <lei>N/A</lei>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>PERMIAN RESOURC OPTG LLC</name>
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      <invstOrSec>
        <name>Willow Lane Acquisition Corp</name>
        <lei>254900Z85UYRON5ZBZ90</lei>
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          <isin value="KYG9675P1028"/>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>LATAM AIRLINES GROUP SA</name>
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        <invCountry>CL</invCountry>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>Silverbox Corp IV</name>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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        <name>Rising Dragon Acquisition Corp</name>
        <lei>N/A</lei>
        <title>Rising Dragon Acquisition Corp</title>
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        <fairValLevel>1</fairValLevel>
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        <name>GOLDMAN SACHS &amp; CO. LLC</name>
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        <name>NewHold Investment Corp III</name>
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        <name>ILLUMINATE BUYER/HLDG</name>
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        <name>BUZZFEED INC</name>
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        <name>MRT MID PART/MRT MID FIN</name>
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        <name>TRIUMPH GROUP INC</name>
        <lei>5493007L6S47Q14SL582</lei>
        <title>Triumph Group Inc</title>
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        <fairValLevel>2</fairValLevel>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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      </invstOrSec>
      <invstOrSec>
        <name>GRAF GLOBAL CORP-CL A</name>
        <lei>N/A</lei>
        <title>Graf Global Corp</title>
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          <other otherDesc="SEDOL" value="BLFK4R6"/>
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        <balance>2871.00000000</balance>
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        <valUSD>516.78000000</valUSD>
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        <fairValLevel>1</fairValLevel>
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          <optionSwaptionWarrantDeriv derivCat="WAR">
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              <counterpartyName>GRAF GLOBAL CORP-CL A</counterpartyName>
              <counterpartyLei>N/A</counterpartyLei>
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            <putOrCall>Call</putOrCall>
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            <delta>XXXX</delta>
            <unrealizedAppr>-57.42000000</unrealizedAppr>
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        <securityLending>
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      </invstOrSec>
      <invstOrSec>
        <name>FACT II ACQUISITION CORP</name>
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        <title>Fact II Acquisition Corp</title>
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          <isin value="KYG329011293"/>
          <ticker value="FACTW"/>
          <other otherDesc="SEDOL" value="BS5ZZJ9"/>
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        <curCd>USD</curCd>
        <valUSD>557.59000000</valUSD>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
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          <optionSwaptionWarrantDeriv derivCat="WAR">
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              <counterpartyName>FACT II ACQUISITION CORP</counterpartyName>
              <counterpartyLei>N/A</counterpartyLei>
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            <putOrCall>Call</putOrCall>
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            <unrealizedAppr>2.79000000</unrealizedAppr>
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      <invstOrSec>
        <name>Archimedes Tech SPAC Partners</name>
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          <isin value="KYG045371179"/>
          <ticker value="ATIIU"/>
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        <curCd>USD</curCd>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>Andretti Acquisition Corp II</name>
        <lei>N/A</lei>
        <title>Andretti Acquisition Corp II</title>
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          <isin value="KYG267451022"/>
          <ticker value="POLE"/>
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        <balance>19112.00000000</balance>
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        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>GOLDMAN SACHS &amp; CO. LLC</name>
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          <other otherDesc="INTERNAL" value="CRED_2801621-TRS4_1"/>
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        <balance>1.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>-16994.58000000</valUSD>
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        <assetCat>DE</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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          <swapDeriv derivCat="SWP">
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              <counterpartyName>GOLDMAN SACHS &amp; CO. LLC</counterpartyName>
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            <descRefInstrmnt>
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                <issuerName>Nuveen Municipal Credit Income Fund</issuerName>
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                  <cusip value="67070X101"/>
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                  <ticker value="NZF"/>
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            </descRefInstrmnt>
            <swapFlag>Y</swapFlag>
            <fixedRecDesc amount="N/A" curCd="USD" fixedOrFloating="Fixed" fixedRt="4.94000000"/>
            <floatingPmntDesc curCd="USD" fixedOrFloating="Floating" floatingRtIndex="OVERNIGHT BANK FUNDING RATE" floatingRtSpread="0.00000000" pmntAmt="-816653.60000000">
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                <rtResetTenor rateTenor="Month" rateTenorUnit="1" resetDt="Day" resetDtUnit="1"/>
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            <terminationDt>2025-09-01</terminationDt>
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            <unrealizedAppr>-16994.58000000</unrealizedAppr>
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        <securityLending>
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      </invstOrSec>
      <invstOrSec>
        <name>ACROPOLIS INFRASTRUCTURE CVR</name>
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        <title>ACROPOLIS INFRASTRUCTURE CVR</title>
        <cusip>000000000</cusip>
        <identifiers>
          <other otherDesc="INTERNAL" value="005ESC017"/>
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        <balance>6145.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>0.00000000</valUSD>
        <pctVal>0.000000</pctVal>
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        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>3</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>ZEO ENERGY CORP</name>
        <lei>N/A</lei>
        <title>Zeo Energy Corp</title>
        <cusip>98944F117</cusip>
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          <isin value="US98944F1176"/>
          <ticker value="ZEOWW"/>
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        <balance>282.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>15.54000000</valUSD>
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        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
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          <optionSwaptionWarrantDeriv derivCat="WAR">
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              <counterpartyName>ZEO ENERGY CORP</counterpartyName>
              <counterpartyLei>N/A</counterpartyLei>
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            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
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                <issuerName>Zeo Energy Corp</issuerName>
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            <shareNo>1.00000000</shareNo>
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            <delta>XXXX</delta>
            <unrealizedAppr>7.36000000</unrealizedAppr>
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      <invstOrSec>
        <name>GETTY IMAGES INC</name>
        <lei>5493005NV20IG4VEKZ40</lei>
        <title>Getty Images Inc</title>
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          <isin value="US374276AJ21"/>
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        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2027-03-01</maturityDt>
          <couponKind>Fixed</couponKind>
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      <invstOrSec>
        <name>CLEAR CHANNEL OUTDOOR HO</name>
        <lei>N/A</lei>
        <title>Clear Channel Outdoor Holdings Inc</title>
        <cusip>18453HAD8</cusip>
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          <isin value="US18453HAD89"/>
          <other otherDesc="SEDOL" value="BNHS096"/>
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        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>WILLOW LANE ACQUISITION-CL A</name>
        <lei>254900Z85UYRON5ZBZ90</lei>
        <title>Willow Lane Acquisition Corp</title>
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          <isin value="KYG9675P1101"/>
          <ticker value="WLACW"/>
          <other otherDesc="SEDOL" value="BP39H96"/>
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        <balance>4096.00000000</balance>
        <units>NC</units>
        <curCd>USD</curCd>
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        <assetCat>DE</assetCat>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>SILVERBOX CORP IV-A</name>
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        <title>Silverbox Corp IV</title>
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          <ticker value="SBXD/WS"/>
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        <balance>3734.00000000</balance>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>VOLATO GROUP INC</name>
        <lei>N/A</lei>
        <title>Volato Group Inc</title>
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          <ticker value="SOARW"/>
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        <fairValLevel>1</fairValLevel>
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            <putOrCall>Call</putOrCall>
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      <invstOrSec>
        <name>SUMMIT MIDSTREAM HOLDING</name>
        <lei>N/A</lei>
        <title>Summit Midstream Holdings LLC</title>
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        <balance>200000.00000000</balance>
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        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <maturityDt>2029-10-31</maturityDt>
          <couponKind>Fixed</couponKind>
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      </invstOrSec>
      <invstOrSec>
        <name>GOAL ACQUISITIONS CORP</name>
        <lei>N/A</lei>
        <title>Goal Acquisitions Corp</title>
        <cusip>38021H115</cusip>
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          <isin value="US38021H1150"/>
          <ticker value="PUCKW"/>
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        <balance>10907.00000000</balance>
        <units>NC</units>
        <curCd>USD</curCd>
        <valUSD>109.07000000</valUSD>
        <pctVal>0.000124054505</pctVal>
        <payoffProfile>N/A</payoffProfile>
        <assetCat>DE</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <derivativeInfo>
          <optionSwaptionWarrantDeriv derivCat="WAR">
            <counterparties>
              <counterpartyName>GOAL ACQUISITIONS CORP</counterpartyName>
              <counterpartyLei>N/A</counterpartyLei>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>Goal Acquisitions Corp</issuerName>
                <issueTitle>Goal Acquisitions Corp</issueTitle>
                <identifiers>
                  <cusip value="38021H107"/>
                  <isin value="US38021H1077"/>
                  <ticker value="PUCK"/>
                  <other otherDesc="SEDOL" value="BMFHP04"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.00000000</shareNo>
            <exercisePrice>11.50000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2026-02-11</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-5502.53000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>BIG RIVER STEEL/BRS FIN</name>
        <lei>N/A</lei>
        <title>Big River Steel LLC / BRS Finance Corp</title>
        <cusip>08949LAB6</cusip>
        <identifiers>
          <isin value="US08949LAB62"/>
          <other otherDesc="SEDOL" value="BKSDMC6"/>
        </identifiers>
        <balance>3130000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>3134201.77000000</valUSD>
        <pctVal>3.564791892998</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2029-01-31</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>6.62500000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>GOLDMAN SACHS &amp; CO. LLC</name>
        <lei>FOR8UP27PHTHYVLBNG30</lei>
        <title>TRS PSTH ESCROW</title>
        <cusip>000000000</cusip>
        <identifiers>
          <other otherDesc="INTERNAL" value="CRED_715ESC018-TRS4_4"/>
        </identifiers>
        <balance>1.00000000</balance>
        <units>NC</units>
        <curCd>USD</curCd>
        <valUSD>-3.85000000</valUSD>
        <pctVal>-0.00000437892</pctVal>
        <payoffProfile>N/A</payoffProfile>
        <assetCat>DE</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>3</fairValLevel>
        <derivativeInfo>
          <swapDeriv derivCat="SWP">
            <counterparties>
              <counterpartyName>GOLDMAN SACHS &amp; CO. LLC</counterpartyName>
              <counterpartyLei>FOR8UP27PHTHYVLBNG30</counterpartyLei>
            </counterparties>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>PERSHING SQUARE ESCROW</issuerName>
                <issueTitle>PERSHING SQUARE ESCROW</issueTitle>
                <identifiers>
                  <cusip value="000000000"/>
                  <other otherDesc="INTERNAL" value="715ESC018"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <swapFlag>Y</swapFlag>
            <fixedRecDesc amount="N/A" curCd="USD" fixedOrFloating="Fixed" fixedRt="5.54000000"/>
            <floatingPmntDesc curCd="USD" fixedOrFloating="Floating" floatingRtIndex="OVERNIGHT BANK FUNDING RATE" floatingRtSpread="0.00000000" pmntAmt="-3.84000000">
              <rtResetTenors>
                <rtResetTenor rateTenor="Month" rateTenorUnit="1" resetDt="Day" resetDtUnit="1"/>
              </rtResetTenors>
            </floatingPmntDesc>
            <terminationDt>2025-11-03</terminationDt>
            <upfrontPmnt>0.00000000</upfrontPmnt>
            <pmntCurCd>USD</pmntCurCd>
            <upfrontRcpt>0.00000000</upfrontRcpt>
            <rcptCurCd>USD</rcptCurCd>
            <notionalAmt>3.84000000</notionalAmt>
            <curCd>USD</curCd>
            <unrealizedAppr>-3.85000000</unrealizedAppr>
          </swapDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Centurion Acquisition Corp</name>
        <lei>N/A</lei>
        <title>Centurion Acquisition Corp</title>
        <cusip>000000000</cusip>
        <identifiers>
          <isin value="KYG203151009"/>
          <ticker value="ALF"/>
          <other otherDesc="SEDOL" value="BRQQ215"/>
        </identifiers>
        <balance>4268.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>43960.40000000</valUSD>
        <pctVal>0.049999868876</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>FREIGHTOS LTD</name>
        <lei>N/A</lei>
        <title>Freightos Ltd</title>
        <cusip>000000000</cusip>
        <identifiers>
          <isin value="KYG514051195"/>
          <ticker value="CRGOW"/>
          <other otherDesc="SEDOL" value="BPRSX91"/>
        </identifiers>
        <balance>208.00000000</balance>
        <units>NC</units>
        <curCd>USD</curCd>
        <valUSD>37.44000000</valUSD>
        <pctVal>0.000042583668</pctVal>
        <payoffProfile>N/A</payoffProfile>
        <assetCat>DE</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>IL</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <derivativeInfo>
          <optionSwaptionWarrantDeriv derivCat="WAR">
            <counterparties>
              <counterpartyName>FREIGHTOS LTD</counterpartyName>
              <counterpartyLei>N/A</counterpartyLei>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>Freightos Ltd</issuerName>
                <issueTitle>FREIGHTOS LTD</issueTitle>
                <identifiers>
                  <cusip value="000000000"/>
                  <isin value="KYG514051013"/>
                  <ticker value="CRGO"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.00000000</shareNo>
            <exercisePrice>11.50000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2028-01-23</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-72.71000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>ANDRETTI ACQUISITION CORP -A</name>
        <lei>N/A</lei>
        <title>Andretti Acquisition Corp II</title>
        <cusip>000000000</cusip>
        <identifiers>
          <isin value="KYG267451287"/>
          <ticker value="POLEW"/>
          <other otherDesc="SEDOL" value="BS6WCS7"/>
        </identifiers>
        <balance>6104.00000000</balance>
        <units>NC</units>
        <curCd>USD</curCd>
        <valUSD>1097.50000000</valUSD>
        <pctVal>0.001248279271</pctVal>
        <payoffProfile>N/A</payoffProfile>
        <assetCat>DE</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <derivativeInfo>
          <optionSwaptionWarrantDeriv derivCat="WAR">
            <counterparties>
              <counterpartyName>ANDRETTI ACQUISITION CORP -A</counterpartyName>
              <counterpartyLei>N/A</counterpartyLei>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>Andretti Acquisition Corp II</issuerName>
                <issueTitle>ANDRETTI ACQUISITION CORP -A</issueTitle>
                <identifiers>
                  <cusip value="000000000"/>
                  <isin value="KYG267451022"/>
                  <ticker value="POLE"/>
                  <other otherDesc="SEDOL" value="BS6WCR6"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.00000000</shareNo>
            <exercisePrice>11.50000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2029-10-24</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>147.60000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Spirit Aerosystems Inc</name>
        <lei>ZD2NBKV6GCC3UMGBM518</lei>
        <title>Spirit AeroSystems Inc</title>
        <cusip>84857HAY6</cusip>
        <identifiers>
          <isin value="US84857HAY62"/>
          <other otherDesc="INTERNAL" value="BL4050607"/>
        </identifiers>
        <balance>2470860.37000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>2469822.61000000</valUSD>
        <pctVal>2.809137465732</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2027-01-15</maturityDt>
          <couponKind>Floating</couponKind>
          <annualizedRt>8.79075000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>SLAM CORP-A</name>
        <lei>N/A</lei>
        <title>Slam Corp</title>
        <cusip>000000000</cusip>
        <identifiers>
          <isin value="KYG8210L1216"/>
          <ticker value="SLMWF"/>
          <other otherDesc="SEDOL" value="BMG84Y3"/>
        </identifiers>
        <balance>217.00000000</balance>
        <units>NC</units>
        <curCd>USD</curCd>
        <valUSD>30.40000000</valUSD>
        <pctVal>0.000034576482</pctVal>
        <payoffProfile>N/A</payoffProfile>
        <assetCat>DE</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <derivativeInfo>
          <optionSwaptionWarrantDeriv derivCat="WAR">
            <counterparties>
              <counterpartyName>SLAM CORP-A</counterpartyName>
              <counterpartyLei>N/A</counterpartyLei>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>Slam Corp</issuerName>
                <issueTitle>SLAM CORP-A</issueTitle>
                <identifiers>
                  <cusip value="000000000"/>
                  <isin value="KYG8210L1059"/>
                  <ticker value="SLAMF"/>
                  <other otherDesc="SEDOL" value="BMVD711"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.00000000</shareNo>
            <exercisePrice>11.50000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2026-02-23</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-2.16000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>CERO THERAPEUTICS HOLDINGS I</name>
        <lei>N/A</lei>
        <title>CERo Therapeutics Holdings Inc</title>
        <cusip>71902K113</cusip>
        <identifiers>
          <isin value="US71902K1135"/>
          <ticker value="CEROW"/>
        </identifiers>
        <balance>240.00000000</balance>
        <units>NC</units>
        <curCd>USD</curCd>
        <valUSD>3.00000000</valUSD>
        <pctVal>0.000003412152</pctVal>
        <payoffProfile>N/A</payoffProfile>
        <assetCat>DE</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <derivativeInfo>
          <optionSwaptionWarrantDeriv derivCat="WAR">
            <counterparties>
              <counterpartyName>CERO THERAPEUTICS HOLDINGS I</counterpartyName>
              <counterpartyLei>N/A</counterpartyLei>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>Phoenix Biotech Acquisition Corp</issuerName>
                <issueTitle>PHOENIX BIOTECH ACQUISI-CL A</issueTitle>
                <identifiers>
                  <cusip value="71902K105"/>
                  <isin value="US71902K1051"/>
                  <ticker value="PBAX"/>
                  <other otherDesc="SEDOL" value="BP81496"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.00000000</shareNo>
            <exercisePrice>1150.00000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2029-02-14</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-9.91000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>UY Scuti Acquisition Corp</name>
        <lei>N/A</lei>
        <title>UY Scuti Acquisition Corp</title>
        <cusip>000000000</cusip>
        <identifiers>
          <isin value="KYG93Y0A1201"/>
          <ticker value="UYSCU"/>
          <other otherDesc="SEDOL" value="BS9GFF4"/>
        </identifiers>
        <balance>3127.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>31441.99000000</valUSD>
        <pctVal>0.035761625854</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>CALUMET SPECIALTY PROD</name>
        <lei>N/A</lei>
        <title>Calumet Specialty Products Partners LP / Calumet Finance Corp</title>
        <cusip>131477AY7</cusip>
        <identifiers>
          <isin value="US131477AY72"/>
          <other otherDesc="SEDOL" value="BM9FM69"/>
        </identifiers>
        <balance>2356000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>2361616.70000000</valUSD>
        <pctVal>2.686065762297</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2026-04-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>11.00000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Nokia Oyj</name>
        <lei>549300A0JPRWG1KI7U06</lei>
        <title>Nokia Oyj</title>
        <cusip>654902204</cusip>
        <identifiers>
          <isin value="US6549022043"/>
          <ticker value="NOK"/>
        </identifiers>
        <balance>22484.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>118490.68000000</valUSD>
        <pctVal>0.134769439384</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>FI</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Gesher Acquisition Corp II</name>
        <lei>N/A</lei>
        <title>Gesher Acquisition Corp II</title>
        <cusip>000000000</cusip>
        <identifiers>
          <isin value="KYG3852D1236"/>
          <ticker value="GSHRU"/>
          <other otherDesc="SEDOL" value="BQLQWK2"/>
        </identifiers>
        <balance>7636.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>76589.08000000</valUSD>
        <pctVal>0.087111217308</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
    </invstOrSecs>
    <explntrNotes>
      <explntrNote note="Monthly returns presented in Item B.5(a) have been calculated without deducting any applicable sales loads or redemption fees." noteItem="B.5.a"/>
    </explntrNotes>
    <signature>
      <ncom:dateSigned>2025-05-23</ncom:dateSigned>
      <ncom:nameOfApplicant>Virtus Event Opportunities Trust</ncom:nameOfApplicant>
      <ncom:signature>Amy Hackett</ncom:signature>
      <ncom:signerName>Amy Hackett</ncom:signerName>
      <ncom:title>Vice President and Assistant Treasurer</ncom:title>
    </signature>
  </formData>
  <documents>XXXX</documents>
</edgarSubmission>
