<informationTable xmlns="http://www.sec.gov/edgar/document/thirteenf/informationtable">		<infoTable>
			<nameOfIssuer>ALJ REGIONAL HLDGS INC</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>001627108</cusip>
			<value>2619</value>
			<shrsOrPrnAmt>
				<sshPrnamt>557167</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<otherManager>0</otherManager>
			<votingAuthority>
				<Sole>557167</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>AMAZON COM INC</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>023135106</cusip>
			<value>1035</value>
			<shrsOrPrnAmt>
				<sshPrnamt>1236</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<otherManager>0</otherManager>
			<votingAuthority>
				<Sole>1236</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>CYCLACEL PHARMACEUTICALS INC</nameOfIssuer>
			<titleOfClass>COM PAR</titleOfClass>
			<cusip>23254L405</cusip>
			<value>1017</value>
			<shrsOrPrnAmt>
				<sshPrnamt>169547</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<otherManager>0</otherManager>
			<votingAuthority>
				<Sole>169547</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>GAIA INC NEW</nameOfIssuer>
			<titleOfClass>CL A</titleOfClass>
			<cusip>36269P104</cusip>
			<value>757</value>
			<shrsOrPrnAmt>
				<sshPrnamt>105112</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<otherManager>0</otherManager>
			<votingAuthority>
				<Sole>105112</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>IES HLDGS INC</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>44951W106</cusip>
			<value>682</value>
			<shrsOrPrnAmt>
				<sshPrnamt>38317</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<otherManager>0</otherManager>
			<votingAuthority>
				<Sole>38317</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>MMA CAP MGMT LLC</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>55315D105</cusip>
			<value>2158</value>
			<shrsOrPrnAmt>
				<sshPrnamt>118452</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<otherManager>0</otherManager>
			<votingAuthority>
				<Sole>118452</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>NATHANS FAMOUS INC NEW</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>632347100</cusip>
			<value>8442</value>
			<shrsOrPrnAmt>
				<sshPrnamt>160671</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<otherManager>0</otherManager>
			<votingAuthority>
				<Sole>160671</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
		<infoTable>
			<nameOfIssuer>VONAGE HLDGS CORP</nameOfIssuer>
			<titleOfClass>COM</titleOfClass>
			<cusip>92886T201</cusip>
			<value>978</value>
			<shrsOrPrnAmt>
				<sshPrnamt>148000</sshPrnamt>
				<sshPrnamtType>SH</sshPrnamtType>
			</shrsOrPrnAmt>
			<investmentDiscretion>SOLE</investmentDiscretion>
			<otherManager>0</otherManager>
			<votingAuthority>
				<Sole>148000</Sole>
				<Shared>0</Shared>
				<None>0</None>
			</votingAuthority>
		</infoTable>
</informationTable>
