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        <name>SI-BONE INC</name>
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        <name>SCHULTZE SPECIAL PURPOSE ACQ</name>
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        <fairValLevel>1</fairValLevel>
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        <name>PIMCO ENRGY &amp; TACT CRDT</name>
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        <fairValLevel>1</fairValLevel>
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        <name>BIG ROCK PARTNERS ACQUISITIO</name>
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        <fairValLevel>1</fairValLevel>
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        <name>JUNIPER INDUSTRIAL HOLDINGS</name>
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        <name>VOYA GLBL EQTY DVD &amp; PRM OPP</name>
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        <name>PROFICIENT ALPHA ACQUISITION</name>
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        <name>ELAT 2007-2 M1A V/R 05/25/37</name>
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        <name>BIG ROCK PARTNERS ACQUISITION CORP RTS 12/31/49</name>
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        <name>SPDR S&amp;P REGIONAL BANKING ETF_</name>
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        <name>AGBA ACQUISITION LTD</name>
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        <name>REVOLUTION MEDICINES INC</name>
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        <name>FINA 2004-2 M7 V/R 08/25/34</name>
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        <name>BLACK DIAMOND THERAPEUTICS I</name>
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        <name>EATON VANCE FLOATING-RATE IN</name>
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        <name>BLACKROCK CALIFOR MUNI IN TR</name>
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        <name>LF CAPITAL ACQUISITION COR-A</name>
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        <name>ORCHARD THERAPEUTICS PLC</name>
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          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>POPLR 2005-3 AV1 V/R 07/25/35</name>
        <lei>N/A</lei>
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        <cusip>73316PDZ0</cusip>
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          <isin value="US73316PDZ09"/>
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        <balance>659189.56000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>659066.49000000</valUSD>
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        <assetCat>ABS-CBDO</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2035-07-25</maturityDt>
          <couponKind>Variable</couponKind>
          <annualizedRt>1.88675000</annualizedRt>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>PIVOTAL INVESTMENT CORP II</name>
        <lei>549300W71XJ8DIF9RQ35</lei>
        <title>PIVOTAL INVESTMENT CORP II 0.00000000</title>
        <cusip>72582K209</cusip>
        <identifiers>
          <isin value="US72582K2096"/>
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        <balance>70600.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>723650.00000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetConditional assetCat="OTHER" desc="Units"/>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>SELL RECIEVER 1.1589 12/23/2020 GOLDNY</name>
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        <title>SELL RECIEVER 1.1589 12/23/2020 GOLDNY 0.00000000</title>
        <cusip>N/A</cusip>
        <identifiers>
          <other otherDesc="CLIENT ID" value="SWPTN96"/>
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        <balance>-45000000.00000000</balance>
        <units>NC</units>
        <curCd>USD</curCd>
        <valUSD>-1209598.20000000</valUSD>
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        <assetCat>DO</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
        <derivativeInfo>
          <optionSwaptionWarrantDeriv derivCat="SWO">
            <counterparties>
              <counterpartyName>GOLDMAN SACHS</counterpartyName>
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            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
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              <otherRefInst>
                <issuerName>SELL RECIEVER 1.1589 12/23/2020 GOLDNY</issuerName>
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            <exercisePriceCurCd>USD</exercisePriceCurCd>
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            <unrealizedAppr>-1209598.20000000</unrealizedAppr>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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      </invstOrSec>
      <invstOrSec>
        <name>TUSCAN HOLDINGS CORP</name>
        <lei>549300J4UX9OMHSTKS35</lei>
        <title>TUSCAN HOLDINGS CORP 0.00000000</title>
        <cusip>90069K203</cusip>
        <identifiers>
          <isin value="US90069K2033"/>
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        <balance>32225.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>333851.00000000</valUSD>
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        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>CAS 2018-C01 1M2 V/R 07/25/30</name>
        <lei>N/A</lei>
        <title>FANNIE MAE CONNECTICUT AVENUE SECURITIES SER 2018-C01 CL 1M2 V/R REGD 3.87675000</title>
        <cusip>30711XYX6</cusip>
        <identifiers>
          <isin value="US30711XYX64"/>
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        <balance>19642000.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>19883195.90000000</valUSD>
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        <assetCat>ABS-CBDO</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2030-07-25</maturityDt>
          <couponKind>Variable</couponKind>
          <annualizedRt>3.87675000</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>USB REALTY V/R /PERP/</name>
        <lei>N/A</lei>
        <title>USB REALTY V/R /PERP/ 2.97825000</title>
        <cusip>903312AA4</cusip>
        <identifiers>
          <isin value="US903312AA48"/>
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        <balance>8712000.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>7851690.00000000</valUSD>
        <pctVal>0.844532434664</pctVal>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>Y</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2168-04-15</maturityDt>
          <couponKind>Variable</couponKind>
          <annualizedRt>2.97825000</annualizedRt>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>HLF FIN SARL LL 7.25% 08/15/26</name>
        <lei>N/A</lei>
        <title>HLF FIN SARL LLC/HERBALI REGD 144A P/P 7.25000000</title>
        <cusip>40390DAA3</cusip>
        <identifiers>
          <isin value="US40390DAA37"/>
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        <balance>3599000.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>3634990.00000000</valUSD>
        <pctVal>0.390981680973</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>Y</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2026-08-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>7.25000000</annualizedRt>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>PENNANTPARK INVESTMENT C /PFD/</name>
        <lei>529900OK432R4C6NQQ73</lei>
        <title>PENNANTPARK INVESTMENT C      /PREFERRED/ 0.00000000</title>
        <cusip>708062401</cusip>
        <identifiers>
          <isin value="US7080624015"/>
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        <balance>60018.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1505851.62000000</valUSD>
        <pctVal>0.161970293641</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EP</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>SWISS HELVETIA FUND</name>
        <lei>N/A</lei>
        <title>SWISS HELVETIA FUND INC/THE 0.00000000</title>
        <cusip>870875101</cusip>
        <identifiers>
          <isin value="US8708751016"/>
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        <balance>244172.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2007093.84000000</valUSD>
        <pctVal>0.215884204202</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>PF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>CAS 2018-C04 2M2 V/R 12/25/30</name>
        <lei>N/A</lei>
        <title>FANNIE MAE CONNECTICUT AVENUE SECURITIES SER 2018-C04 CL 2M2 V/R REGD 4.17675000</title>
        <cusip>30711XR63</cusip>
        <identifiers>
          <isin value="US30711XR630"/>
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        <balance>10469000.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>10641263.21000000</valUSD>
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        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2030-12-25</maturityDt>
          <couponKind>Variable</couponKind>
          <annualizedRt>4.17675000</annualizedRt>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>T/L NEP/NCP HOLDCO 0% 10/19/26</name>
        <lei>N/A</lei>
        <title>T/L NEP/NCP HOLDCO INC REGD 0.00000000</title>
        <cusip>62908HAB1</cusip>
        <identifiers>
          <isin value="US62908HAB15"/>
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        <balance>2800323.90000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2464285.03000000</valUSD>
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        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2026-10-19</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>0.00000000</annualizedRt>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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      </invstOrSec>
      <invstOrSec>
        <name>HC2 HOLDINGS IN 11.5% 12/01/21</name>
        <lei>N/A</lei>
        <title>HC2 HOLDINGS INC REGD 144A P/P 11.50000000</title>
        <cusip>404139AD9</cusip>
        <identifiers>
          <isin value="US404139AD94"/>
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        <balance>10544500.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>10649945.00000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>Y</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2021-12-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>11.50000000</annualizedRt>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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          <isCashCollateral>N</isCashCollateral>
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      </invstOrSec>
      <invstOrSec>
        <name>BELLUS HEALTH INC</name>
        <lei>N/A</lei>
        <title>BELLUS HEALTH INC 0.00000000</title>
        <cusip>07987C204</cusip>
        <identifiers>
          <isin value="CA07987C2040"/>
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        <balance>106009.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>929698.93000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>CA</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      </invstOrSec>
      <invstOrSec>
        <name>JOHN HANCOCK TAX-ADVANTAGED</name>
        <lei>N/A</lei>
        <title>JOHN HANCOCK TAX-ADVANTAGED GLOBAL SHAREHOLDER YIELD FUND 0.00000000</title>
        <cusip>41013P749</cusip>
        <identifiers>
          <isin value="US41013P7490"/>
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        <balance>98839.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>608848.24000000</valUSD>
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        <assetCat>EC</assetCat>
        <issuerCat>PF</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      </invstOrSec>
      <invstOrSec>
        <name>CAS 2017-C06 1M2 V/R 02/25/30</name>
        <lei>N/A</lei>
        <title>FANNIE MAE CONNECTICUT AVENUE SECURITIES SER 2017-C06 CL 1M2 V/R REGD 4.27675000</title>
        <cusip>30711XQX5</cusip>
        <identifiers>
          <isin value="US30711XQX56"/>
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        <balance>8216266.40000000</balance>
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        <curCd>USD</curCd>
        <valUSD>8401521.85000000</valUSD>
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        <assetCat>ABS-CBDO</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2030-02-25</maturityDt>
          <couponKind>Variable</couponKind>
          <annualizedRt>4.27675000</annualizedRt>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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      </invstOrSec>
      <invstOrSec>
        <name>HIGHLAND GLOBAL ALLOCATION</name>
        <lei>N/A</lei>
        <title>HIGHLAND GLOBAL ALLOCATION FUND/CEF 0.00000000</title>
        <cusip>43010T104</cusip>
        <identifiers>
          <isin value="US43010T1043"/>
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        <balance>201483.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1619923.32000000</valUSD>
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        <assetCat>EC</assetCat>
        <issuerCat>PF</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      </invstOrSec>
      <invstOrSec>
        <name>HADRIAN MERGER S 8.5% 05/01/26</name>
        <lei>N/A</lei>
        <title>HADRIAN MERGER SUB REGD 144A P/P 8.50000000</title>
        <cusip>42239PAA7</cusip>
        <identifiers>
          <isin value="US42239PAA75"/>
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        <balance>-4164000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>-4257690.00000000</valUSD>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2026-05-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>8.50000000</annualizedRt>
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          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>VAPOTHERM INC</name>
        <lei>549300A6KMUMDX27EQ68</lei>
        <title>VAPOTHERM INC 0.00000000</title>
        <cusip>922107107</cusip>
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          <isin value="US9221071072"/>
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        <balance>97259.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>842262.94000000</valUSD>
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        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
        <securityLending>
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      </invstOrSec>
      <invstOrSec>
        <name>GENERAL AMERICAN INVEST        PREFERRED SERIES B</name>
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        <title>GENERAL AMERICAN INVEST PFD 0.00000000</title>
        <cusip>368802401</cusip>
        <identifiers>
          <isin value="US3688024013"/>
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        <balance>24494.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>672970.20000000</valUSD>
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      <invstOrSec>
        <name>GSAMP 2006-HE5 A V/R 08/25/36</name>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>GDL FUND/THE</name>
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      <invstOrSec>
        <name>SUTRO BIOPHARMA INC</name>
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      <invstOrSec>
        <name>NEUBERGER BERMAN NY MUNI</name>
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          <isin value="US64124K1025"/>
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        <fairValLevel>1</fairValLevel>
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        <name>BEAVER CNTY PA IN V/R 04/01/41</name>
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        <fairValLevel>2</fairValLevel>
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        <name>NUVEEN OH QUAL MUNI INC FD</name>
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        <name>DELAWARE ENHANCED GLOBAL DIV</name>
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        <fairValLevel>1</fairValLevel>
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        <name>KAYNE ANDERSON MLP/MIDSTREAM</name>
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          <isin value="US4866061066"/>
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        <assetCat>EC</assetCat>
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        <fairValLevel>1</fairValLevel>
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        <name>COHEN &amp; STEERS INFRASTRUCTUR</name>
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        <assetCat>EC</assetCat>
        <issuerCat>PF</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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        <name>EATON VANCE MUNICIPAL BOND F</name>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>INVESCO HIGH INCOME TRUST II</name>
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          <isin value="US46131F1012"/>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
        <securityLending>
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      <invstOrSec>
        <name>CIIG MERGER CORP</name>
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      <invstOrSec>
        <name>N/A</name>
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      <invstOrSec>
        <name>BLACKROCK NEW YORK MUNICIPAL</name>
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        <name>WEALTHBRIDGE ACQUISITION LTD RTS 12/31/2099</name>
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          <isin value="VGG4887W1361"/>
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      <invstOrSec>
        <name>CAS 2017-C04 2M2 V/R 11/25/29</name>
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      <invstOrSec>
        <name>GREENROSE ACQUISITION CORP</name>
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        <name>ALLERGAN PLC</name>
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        <name>ADAPTHEALTH CORP</name>
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        <name>DUFF &amp; PHELPS UTIL &amp; CORP BD</name>
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        <name>NEXPOINT STRATEGIC OPPORTUNI</name>
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        <name>CAS 2019-R05 1M2 V/R 07/25/39</name>
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        <name>ARGENX SE - ADR</name>
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        <name>HENNESSY CAPITAL ACQUISITION</name>
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        <name>T/L ASURION LLC 0% 8/4/2025</name>
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          <isin value="US18914C1009"/>
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        <balance>233423.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2633011.44000000</valUSD>
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        <assetCat>EC</assetCat>
        <issuerCat>PF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>YUNHONG INTERNATIONAL CO LTD</name>
        <lei>N/A</lei>
        <title>YUNHONG INTERNATIONAL CO LTD 0.00000000</title>
        <cusip>G98882114</cusip>
        <identifiers>
          <isin value="KYG988821149"/>
        </identifiers>
        <balance>61012.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>608899.76000000</valUSD>
        <pctVal>0.065493619434</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetConditional assetCat="OTHER" desc="Units"/>
        <issuerCat>CORP</issuerCat>
        <invCountry>CN</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>APX GROUP INC 7.625% 09/01/23</name>
        <lei>N/A</lei>
        <title>APX GROUP INC REGD SER WI 7.62500000</title>
        <cusip>00213MAS3</cusip>
        <identifiers>
          <isin value="US00213MAS35"/>
        </identifiers>
        <balance>-3240000.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>-3078000.00000000</valUSD>
        <pctVal>-0.33107150612</pctVal>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2023-09-01</maturityDt>
          <couponKind>Fixed</couponKind>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
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        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>PROFESSIONAL HOLDING CORP-A</name>
        <lei>N/A</lei>
        <title>PROFESSIONAL HOLDING CORP-A 0.00000000</title>
        <cusip>743139107</cusip>
        <identifiers>
          <isin value="US7431391074"/>
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        <balance>80780.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1504123.60000000</valUSD>
        <pctVal>0.161784426785</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>CF FINANCE ACQUISITION CORP</name>
        <lei>N/A</lei>
        <title>CF FINANCE ACQUISITION CORP 0.00000000</title>
        <cusip>12528N206</cusip>
        <identifiers>
          <isin value="US12528N2062"/>
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        <balance>24648.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>268663.20000000</valUSD>
        <pctVal>0.028897573184</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetConditional assetCat="OTHER" desc="Units"/>
        <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>FIDELITY NATIONAL FINANCIAL</name>
        <lei>N/A</lei>
        <title>FIDELITY NATIONAL FINANCIAL 0.00000000</title>
        <cusip>31620R303</cusip>
        <identifiers>
          <isin value="US31620R3030"/>
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        <balance>-72711.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>-2818278.36000000</valUSD>
        <pctVal>-0.30313569243</pctVal>
        <payoffProfile>Short</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>
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      </invstOrSec>
      <invstOrSec>
        <name>ARROW BIDCO LLC 9.5% 03/15/24</name>
        <lei>N/A</lei>
        <title>ARROW BIDCO LLC REGD 144A P/P 9.50000000</title>
        <cusip>042728AA3</cusip>
        <identifiers>
          <isin value="US042728AA35"/>
        </identifiers>
        <balance>7515000.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>7364700.00000000</valUSD>
        <pctVal>0.792151501342</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>Y</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2024-03-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>9.50000000</annualizedRt>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>CAS 2018-C06 1M2 V/R 03/25/31</name>
        <lei>N/A</lei>
        <title>FANNIE MAE CONNECTICUT AVENUE SECURITIES SER 2018-C06 CL 1M2 V/R REGD 3.62675000</title>
        <cusip>30711X3H5</cusip>
        <identifiers>
          <isin value="US30711X3H56"/>
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        <balance>1826489.50000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1829359.83000000</valUSD>
        <pctVal>0.196767028640</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>ABS-CBDO</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2031-03-25</maturityDt>
          <couponKind>Variable</couponKind>
          <annualizedRt>3.62675000</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>STACR 2018-DNA3  V/R 09/25/48</name>
        <lei>N/A</lei>
        <title>STACR TRUST 2018-DNA3 SER 2018-DNA3 CL M2 V/R REGD 144A P/P 3.72675000</title>
        <cusip>35563WAH7</cusip>
        <identifiers>
          <isin value="US35563WAH79"/>
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        <balance>5000000.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>5030233.50000000</valUSD>
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        <assetCat>ABS-CBDO</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>Y</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2048-09-25</maturityDt>
          <couponKind>Variable</couponKind>
          <annualizedRt>3.72675000</annualizedRt>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>KCAP FINANCIAL INC PREFERRED</name>
        <lei>N/A</lei>
        <title>KCAP FINANCIAL INC PREFERRED 0.00000000</title>
        <cusip>48668E309</cusip>
        <identifiers>
          <isin value="US48668E3099"/>
        </identifiers>
        <balance>19851.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>501237.75000000</valUSD>
        <pctVal>0.053913429765</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EP</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>CAS 2017-C05 1M2 V/R 01/25/30</name>
        <lei>N/A</lei>
        <title>FANNIE MAE CONNECTICUT AVENUE SECURITIES SER 2017-C05 CL 1M2 V/R REGD 3.82675000</title>
        <cusip>30711XNX8</cusip>
        <identifiers>
          <isin value="US30711XNX83"/>
        </identifiers>
        <balance>17557568.69000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>17858182.36000000</valUSD>
        <pctVal>1.920836689575</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>ABS-CBDO</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2030-01-25</maturityDt>
          <couponKind>Variable</couponKind>
          <annualizedRt>3.82675000</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>HIGHLAND INCOME FUND</name>
        <lei>N/A</lei>
        <title>HIGHLAND INCOME FUND CL Z 0.00000000</title>
        <cusip>43010E404</cusip>
        <identifiers>
          <isin value="US43010E4044"/>
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        <balance>412734.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>4915661.94000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>PF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>EATON VANCE LTD DURATION FND</name>
        <lei>N/A</lei>
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        <identifiers>
          <isin value="US27828H1059"/>
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        <balance>301592.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>3787995.52000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>PF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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      </invstOrSec>
      <invstOrSec>
        <name>VECTOIQ ACQUISITION CORP  WT EX 06/11/2023</name>
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          <isin value="US92243N1110"/>
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        <balance>17313.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>14716.05000000</valUSD>
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        <assetCat>DE</assetCat>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <derivativeInfo>
          <optionSwaptionWarrantDeriv derivCat="WAR">
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              <counterpartyName>VECTOIQ ACQUISITION CORP </counterpartyName>
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            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>VECTOIQ ACQUISITION CORP </issuerName>
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            <exercisePrice>0.00000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
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      </invstOrSec>
      <invstOrSec>
        <name>CAS 2016-C07 2M2 V/R 05/25/29</name>
        <lei>N/A</lei>
        <title>FANNIE MAE CONNECTICUT AVENUE SECURITIES SER 2016-C07 CL 2M2 V/R REGD 5.97675000</title>
        <cusip>30711XEC4</cusip>
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          <isin value="US30711XEC48"/>
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        <curCd>USD</curCd>
        <valUSD>15330347.27000000</valUSD>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2029-05-25</maturityDt>
          <couponKind>Variable</couponKind>
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        <securityLending>
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      </invstOrSec>
      <invstOrSec>
        <name>STACR 2017-HQA1  V/R 08/25/29</name>
        <lei>N/A</lei>
        <title>FREDDIE MAC STRUCTURED AGENCY CREDIT RISK DEBT NOTES SER 2017-HQA1 CL M2 V/R REGD 5.17675000</title>
        <cusip>3137G0NE5</cusip>
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          <isin value="US3137G0NE57"/>
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        <curCd>USD</curCd>
        <valUSD>14954259.90000000</valUSD>
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        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2029-08-25</maturityDt>
          <couponKind>Variable</couponKind>
          <annualizedRt>5.17675000</annualizedRt>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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      </invstOrSec>
      <invstOrSec>
        <name>PGIM GLOBAL HIGH YIELD FUND</name>
        <lei>N/A</lei>
        <title>PGIM GLOBAL HIGH YIELD FUND INC 0.00000000</title>
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          <isin value="US69346J1060"/>
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        <curCd>USD</curCd>
        <valUSD>7973403.20000000</valUSD>
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        <assetCat>EC</assetCat>
        <issuerCat>PF</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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      </invstOrSec>
      <invstOrSec>
        <name>ACT II GLOBAL ACQUISITIO-A</name>
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        <cusip>G0080J104</cusip>
        <identifiers>
          <isin value="KYG0080J1040"/>
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        <balance>42676.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>435295.20000000</valUSD>
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        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
        <securityLending>
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      </invstOrSec>
      <invstOrSec>
        <name>HERBALIFE NUTRITION LTD</name>
        <lei>N/A</lei>
        <title>HERBALIFE NUTRITION LTD 0.00000000</title>
        <cusip>G4412G101</cusip>
        <identifiers>
          <isin value="KYG4412G1010"/>
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        <balance>-5289.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>-171152.04000000</valUSD>
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        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>CAS 2017-C02 2M2 V/R 09/25/29</name>
        <lei>N/A</lei>
        <title>FANNIE MAE CONNECTICUT AVENUE SECURITIES SER 2017-C02 CL 2M2 V/R REGD 5.27675000</title>
        <cusip>30711XGP3</cusip>
        <identifiers>
          <isin value="US30711XGP33"/>
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        <curCd>USD</curCd>
        <valUSD>18006434.03000000</valUSD>
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      <invstOrSec>
        <name>CAS 2017-C03 1M2 V/R 10/25/29</name>
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        <name>T/L CERENCE INC 0% 10/01/24</name>
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        <name>OHIO ST AIR QUALI V/R 03/01/23</name>
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        <name>INVESCO SENIOR INCOME TRUST</name>
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        <name>FINTECH ACQUISITION CORP III</name>
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        <name>CAS 2018-R07 1M2 V/R 04/25/31</name>
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                <identifiers>
                  <cusip value="N/A"/>
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            </descRefInstrmnt>
            <principalAmt>22488.00000000</principalAmt>
            <curCd>USD</curCd>
            <exercisePrice>0.00000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2024-04-01</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>43851.60000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>N/A</name>
        <lei>N/A</lei>
        <title>CXT 2I65BYDV4 01.000 SP A3 - E7 12/20/2024 GOLDNY LONG</title>
        <cusip>N/A</cusip>
        <identifiers>
          <other otherDesc="CLIENT ID" value="SCCDS1356"/>
        </identifiers>
        <balance>1.00000000</balance>
        <units>NC</units>
        <curCd>USD</curCd>
        <valUSD>-879464.22000000</valUSD>
        <pctVal>-0.09459569327</pctVal>
        <payoffProfile>N/A</payoffProfile>
        <assetCat>DCR</assetCat>
        <issuerConditional desc="N/A" issuerCat="OTHER"/>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <derivativeInfo>
          <swapDeriv derivCat="SWP">
            <counterparties>
              <counterpartyName>GOLDMAN SACHS</counterpartyName>
              <counterpartyLei>N/A</counterpartyLei>
            </counterparties>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>CDX.NA.IG.33</issuerName>
                <issueTitle>CDX.NA.IG.33</issueTitle>
                <identifiers>
                  <cusip value="2I65BYDV4"/>
                </identifiers>
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            </descRefInstrmnt>
            <swapFlag>Y</swapFlag>
            <fixedRecDesc amount="0.00000000" curCd="USD" fixedOrFloating="Fixed" fixedRt="1.00000000"/>
            <fixedPmntDesc amount="0.00000000" curCd="USD" fixedOrFloating="Fixed" fixedRt="0.00000000"/>
            <terminationDt>2024-12-20</terminationDt>
            <upfrontPmnt>-10000000.00000000</upfrontPmnt>
            <pmntCurCd>USD</pmntCurCd>
            <upfrontRcpt>9080000.00000000</upfrontRcpt>
            <rcptCurCd>USD</rcptCurCd>
            <notionalAmt>10000000</notionalAmt>
            <curCd>USD</curCd>
            <unrealizedAppr>20258.00000000</unrealizedAppr>
          </swapDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>ODONATE THERAPEUTICS INC</name>
        <lei>N/A</lei>
        <title>ODONATE THERAPEUTICS INC 0.00000000</title>
        <cusip>676079106</cusip>
        <identifiers>
          <isin value="US6760791060"/>
        </identifiers>
        <balance>158097.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>4678090.23000000</valUSD>
        <pctVal>0.503178160564</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>INVESCO SENIOR LOAN ETF</name>
        <lei>N/A</lei>
        <title>INVESCO SENIOR LOAN ETF  ETF 0.00000000</title>
        <cusip>46138G508</cusip>
        <identifiers>
          <isin value="US46138G5080"/>
        </identifiers>
        <balance>-109997.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>-2418834.03000000</valUSD>
        <pctVal>-0.26017122331</pctVal>
        <payoffProfile>Short</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>PF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>SELL PAYER 2.2089 12/23/2020 GOLDNY</name>
        <lei>N/A</lei>
        <title>SELL PAYER 2.2089 12/23/2020 GOLDNY 0.00000000</title>
        <cusip>N/A</cusip>
        <identifiers>
          <other otherDesc="CLIENT ID" value="SWPTN94"/>
        </identifiers>
        <balance>-45000000.00000000</balance>
        <units>NC</units>
        <curCd>USD</curCd>
        <valUSD>-77338.80000000</valUSD>
        <pctVal>-0.00831860721</pctVal>
        <payoffProfile>N/A</payoffProfile>
        <assetCat>DO</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <derivativeInfo>
          <optionSwaptionWarrantDeriv derivCat="SWO">
            <counterparties>
              <counterpartyName>GOLDMAN SACHS</counterpartyName>
              <counterpartyLei>N/A</counterpartyLei>
            </counterparties>
            <putOrCall>Put</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>SELL PAYER 2.2089 12/23/2020 GOLDNY</issuerName>
                <issueTitle>0</issueTitle>
                <identifiers>
                  <cusip value="N/A"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <principalAmt>-45000000.00000000</principalAmt>
            <curCd>USD</curCd>
            <exercisePrice>2.20890000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2020-12-23</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-77338.80000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>OPES ACQUISITION CORP  WT EX 1/15/23</name>
        <lei>N/A</lei>
        <title>OPES ACQUISITION CORP WARRANTS EXP 01/15/2023 0.00000000</title>
        <cusip>68373P118</cusip>
        <identifiers>
          <isin value="US68373P1185"/>
        </identifiers>
        <balance>18239.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>5471.70000000</valUSD>
        <pctVal>0.000588539298</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>OPES ACQUISITION CORP </counterpartyName>
              <counterpartyLei>N/A</counterpartyLei>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>OPES ACQUISITION CORP  </issuerName>
                <issueTitle>OPES ACQUISITION CORP  </issueTitle>
                <identifiers>
                  <cusip value="N/A"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <principalAmt>18239.00000000</principalAmt>
            <curCd>USD</curCd>
            <exercisePrice>0.00000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2023-01-15</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>5471.70000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Federated Investors, Inc.</name>
        <lei>R05X5UQ874RGFF7HHD84</lei>
        <title>Federated Government Obligations Fund</title>
        <cusip>608919718</cusip>
        <identifiers>
          <isin value="US6089197189"/>
        </identifiers>
        <balance>2235597.65000000</balance>
        <units>OU</units>
        <curCd>USD</curCd>
        <valUSD>2235597.65000000</valUSD>
        <pctVal>0.240462209573</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>STIV</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <cashCollateralCondition cashCollateralVal="2235597.65000000" isCashCollateral="Y"/>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
    </invstOrSecs>
    <signature>
      <ncom:dateSigned>2020-03-31</ncom:dateSigned>
      <ncom:nameOfApplicant>Brinker Capital Destinations Trust</ncom:nameOfApplicant>
      <ncom:signature>Donna Marley</ncom:signature>
      <ncom:signerName>Donna Marley</ncom:signerName>
      <ncom:title>Chief Operating Officer</ncom:title>
    </signature>
  </formData>
</edgarSubmission>
