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        <name>PURECYCLE TECHNOLOGIES</name>
        <lei>N/A</lei>
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            <dbtSecRefInstrument>
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        <name>Ultra Clean Holdings Inc</name>
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        <name>Oracle Corp.</name>
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        <name>BlackSky Technology Inc</name>
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              <title>BlackSky Technology Inc</title>
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      <invstOrSec>
        <name>Advanced Micro Devices Inc.</name>
        <lei>R2I72C950HOYXII45366</lei>
        <title>Advanced Micro Devices Inc. COM</title>
        <cusip>007903107</cusip>
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        <name>BWX Technologies Inc.</name>
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        <name>Lumentum Holdings Inc.</name>
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        <name>INVACARE CORP</name>
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        <title>INVACARE CORP</title>
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          <couponKind>None</couponKind>
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      <invstOrSec>
        <name>United States Treasury Bills</name>
        <lei>254900HROIFWPRGM1V77</lei>
        <title>B 0 06/04/26</title>
        <cusip>912797SX6</cusip>
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        <issuerCat>UST</issuerCat>
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        <fairValLevel>2</fairValLevel>
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          <couponKind>None</couponKind>
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      <invstOrSec>
        <name>Liberty Energy Inc</name>
        <lei>254900PKFJW6RILDCM60</lei>
        <title>LBRT 0 03/01/31</title>
        <cusip>53115LAA2</cusip>
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        <debtSec>
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          <couponKind>None</couponKind>
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              <title>Liberty Energy Inc</title>
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      <invstOrSec>
        <name>First Majestic Silver Corp.</name>
        <lei>529900PWCU5DUH1DYR51</lei>
        <title>AGCN 0.125 01/15/31</title>
        <cusip>32076VAE3</cusip>
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              <title>First Majestic Silver Corp</title>
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        <name>Applied Digital Corp</name>
        <lei>2549004NE2B6RYXINZ02</lei>
        <title>APLD 2.75 06/01/30</title>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
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          <couponKind>Fixed</couponKind>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
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              <name>Applied Digital Corp</name>
              <title>Applied Digital Corp</title>
              <curCd>USD</curCd>
              <identifiers>
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                <isin value="US0381692070"/>
                <ticker value="APLD"/>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>Mirion Technologies Inc</name>
        <lei>549300BNTOWVWFNVTJ65</lei>
        <title>MIR 0.25 06/01/30</title>
        <cusip>60471AAA9</cusip>
        <identifiers>
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        <balance>1600000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>1741200.00000000</valUSD>
        <pctVal>1.019191174488</pctVal>
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        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>Y</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
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          <maturityDt>2030-06-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>0.25000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>Mirion Technologies Inc</name>
              <title>Mirion Technologies Inc</title>
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                <isin value="US60471A1016"/>
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          <currencyInfos>
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          <delta>XXXX</delta>
        </debtSec>
        <securityLending>
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          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>Fluor Corporation</name>
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      <invstOrSec>
        <name>OSI System Inc.</name>
        <lei>DDX3MPX1Y8YD30050X33</lei>
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              <title>OSI Systems Inc</title>
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        <name>Energy Fuels Inc.</name>
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              <title>Energy Fuels Inc/Canada</title>
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        <name>Bloom Energy Corporation</name>
        <lei>549300XB5J9BFW5JXV97</lei>
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              <title>Bloom Energy Corp</title>
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      <invstOrSec>
        <name>Cytokinetics Inc</name>
        <lei>549300BE5DY1HW7IHA64</lei>
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              <title>Cytokinetics Inc</title>
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      <invstOrSec>
        <name>CleanSpark Inc.</name>
        <lei>254900VO7KBRJQDGY810</lei>
        <title>CLSK 0 02/15/32</title>
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        <name>Alibaba Group Holding Ltd.</name>
        <lei>5493001NTNQJDH60PM02</lei>
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            <dbtSecRefInstrument>
              <name>Alibaba Group Holding Ltd</name>
              <title>Alibaba Group Holding Ltd</title>
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        <name>VSE Corp.</name>
        <lei>549300QWJYQDH4U5XI15</lei>
        <title>VSEC 5.75 02/01/29</title>
        <cusip>918284209</cusip>
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              <name>VSE Corp</name>
              <title>VSE Corp</title>
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        <name>Plug Power Inc</name>
        <lei>549300JPDKRSJ8JSM954</lei>
        <title>PLUG 6.75 12/01/33</title>
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            <dbtSecRefInstrument>
              <name>Plug Power Inc</name>
              <title>Plug Power Inc</title>
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      <invstOrSec>
        <name>Riot Platforms Inc</name>
        <lei>5299005LKZAJQDQZDF73</lei>
        <title>RIOT 0.75 01/15/30</title>
        <cusip>767292AB1</cusip>
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        <balance>2150000.00000000</balance>
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              <title>Riot Platforms Inc</title>
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        <name>Indie Semiconductor Inc.</name>
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        <name>Tempus AI Inc.</name>
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        <fairValLevel>2</fairValLevel>
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          <couponKind>Fixed</couponKind>
          <annualizedRt>2.50000000</annualizedRt>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>Galaxy Digital Inc</name>
              <title>Galaxy Digital Inc</title>
              <curCd>USD</curCd>
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                <cusip value="36317J209"/>
                <isin value="US36317J2096"/>
                <ticker value="GLXY"/>
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          <currencyInfos>
            <currencyInfo convRatio="10497.58560000" curCd="USD"/>
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          <delta>XXXX</delta>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>Golar LNG Limited</name>
        <lei>213800C2VSFZG3EZLO34</lei>
        <title>GLNG 2.75 12/15/30</title>
        <cusip>38046YAC5</cusip>
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          <isin value="US38046YAC57"/>
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        <balance>2000000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>2382000.00000000</valUSD>
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        <issuerCat>CORP</issuerCat>
        <invCountry>BM</invCountry>

        <isRestrictedSec>Y</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
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          <isContngtConvrtbl>N</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>Golar LNG Ltd</name>
              <title>Golar LNG Ltd</title>
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                <cusip value="000000000"/>
                <isin value="BMG9456A1009"/>
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          <currencyInfos>
            <currencyInfo convRatio="17.59670000" curCd="USD"/>
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          <delta>XXXX</delta>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>UR ENERGY INC</name>
        <lei>5493004ZEMNWEC7T6X93</lei>
        <title>Ur-Energy Inc</title>
        <cusip>91688RAA6</cusip>
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          <isin value="US91688RAA68"/>
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        <balance>500000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>609500.00000000</valUSD>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>CA</invCountry>

        <isRestrictedSec>Y</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>N</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>Ur-Energy Inc</name>
              <title>Ur-Energy Inc</title>
              <curCd>USD</curCd>
              <identifiers>
                <cusip value="91688R108"/>
                <isin value="CA91688R1082"/>
                <ticker value="URG"/>
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          <currencyInfos>
            <currencyInfo convRatio="576.70130000" curCd="USD"/>
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          <delta>XXXX</delta>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>Ormat Technologies Inc.</name>
        <lei>5493000TSHHWY24VHM09</lei>
        <title>ORA 1.5 03/15/31 A</title>
        <cusip>686688AD4</cusip>
        <identifiers>
          <isin value="US686688AD42"/>
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        <balance>1225000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>1275163.75000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2031-03-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>1.50000000</annualizedRt>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>N</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>Ormat Technologies Inc</name>
              <title>Ormat Technologies Inc</title>
              <curCd>USD</curCd>
              <identifiers>
                <cusip value="686688102"/>
                <isin value="US6866881021"/>
                <ticker value="ORA"/>
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          <currencyInfos>
            <currencyInfo convRatio="7.12250000" curCd="USD"/>
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          <delta>XXXX</delta>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>Akamai Technologies, Inc.</name>
        <lei>OC1LZNN2LF5WTJ5RIL89</lei>
        <title>AKAM 0.25 05/15/33</title>
        <cusip>00971TAP6</cusip>
        <identifiers>
          <isin value="US00971TAP66"/>
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        <balance>2000000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>2773500.00000000</valUSD>
        <pctVal>1.623435976592</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>Y</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2033-05-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>0.25000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>Akamai Technologies Inc</name>
              <title>Akamai Technologies Inc</title>
              <curCd>USD</curCd>
              <identifiers>
                <cusip value="00971T101"/>
                <isin value="US00971T1016"/>
                <ticker value="AKAM"/>
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          <currencyInfos>
            <currencyInfo convRatio="10.75130000" curCd="USD"/>
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          <delta>XXXX</delta>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>Bridgebio Pharma Inc</name>
        <lei>54930028YG89VTY2J114</lei>
        <title>BBIO 1.75 03/01/31</title>
        <cusip>10806XAJ1</cusip>
        <identifiers>
          <isin value="US10806XAJ19"/>
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        <balance>2500000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>4245625.00000000</valUSD>
        <pctVal>2.485127228455</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2031-03-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>1.75000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>Bridgebio Pharma Inc</name>
              <title>Bridgebio Pharma Inc</title>
              <curCd>USD</curCd>
              <identifiers>
                <cusip value="10806X102"/>
                <isin value="US10806X1028"/>
                <ticker value="BBIO"/>
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          <currencyInfos>
            <currencyInfo convRatio="20.07730000" curCd="USD"/>
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          <delta>XXXX</delta>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>Live Nation Entertainment, Inc.</name>
        <lei>5493007B9BM9ZXJINO78</lei>
        <title>LYV 2.875 01/15/30</title>
        <cusip>538034BC2</cusip>
        <identifiers>
          <isin value="US538034BC20"/>
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        <balance>2000000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>2160000.00000000</valUSD>
        <pctVal>1.264330884961</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2030-01-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>2.87500000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>Live Nation Entertainment Inc</name>
              <title>Live Nation Entertainment Inc</title>
              <curCd>USD</curCd>
              <identifiers>
                <cusip value="538034109"/>
                <isin value="US5380341090"/>
                <ticker value="LYV"/>
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          <currencyInfos>
            <currencyInfo convRatio="5.20050000" curCd="USD"/>
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          <delta>XXXX</delta>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>WisdomTree, Inc.</name>
        <lei>549300WIU8IS7UFO7871</lei>
        <title>WT 4.5 10/01/31</title>
        <cusip>97717PAL8</cusip>
        <identifiers>
          <isin value="US97717PAL85"/>
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        <balance>2350000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>2437655.00000000</valUSD>
        <pctVal>1.426853010824</pctVal>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2031-10-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>4.50000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>WisdomTree Inc</name>
              <title>WisdomTree Inc</title>
              <curCd>USD</curCd>
              <identifiers>
                <cusip value="97717P104"/>
                <isin value="US97717P1049"/>
                <ticker value="WT"/>
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          </dbtSecRefInstruments>
          <currencyInfos>
            <currencyInfo convRatio="46.33060000" curCd="USD"/>
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          <delta>XXXX</delta>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>Ionis Pharmaceuticals, Inc.</name>
        <lei>549300SI4ZGLG0BLUZ92</lei>
        <title>IONS 0 12/01/30</title>
        <cusip>462222AG5</cusip>
        <identifiers>
          <isin value="US462222AG55"/>
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        <balance>2400000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>2506500.00000000</valUSD>
        <pctVal>1.467150631090</pctVal>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>Y</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2030-12-01</maturityDt>
          <couponKind>None</couponKind>
          <annualizedRt>0.00000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>Ionis Pharmaceuticals Inc</name>
              <title>Ionis Pharmaceuticals Inc</title>
              <curCd>USD</curCd>
              <identifiers>
                <cusip value="462222100"/>
                <isin value="US4622221004"/>
                <ticker value="IONS"/>
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          <currencyInfos>
            <currencyInfo convRatio="10.19320000" curCd="USD"/>
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          <delta>XXXX</delta>
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        <securityLending>
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      <invstOrSec>
        <name>WHITEFIBER INC</name>
        <lei>254900VTG8XTRF3IQN65</lei>
        <title>Whitefiber Inc</title>
        <cusip>964715AA4</cusip>
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          <isin value="US964715AA43"/>
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        <balance>750000.00000000</balance>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>KY</invCountry>

        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
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          <maturityDt>2031-02-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>4.50000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>N</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>Whitefiber Inc</name>
              <title>Whitefiber Inc</title>
              <curCd>USD</curCd>
              <identifiers>
                <cusip value="000000000"/>
                <isin value="KYG961151035"/>
                <ticker value="WYFI"/>
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          </dbtSecRefInstruments>
          <currencyInfos>
            <currencyInfo convRatio="38.59810000" curCd="USD"/>
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          <delta>XXXX</delta>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>Northern Oil And Gas, Inc.</name>
        <lei>OKFF0PIZDDMNH4UCYE51</lei>
        <title>NOG 3.625 04/15/29</title>
        <cusip>665531AJ8</cusip>
        <identifiers>
          <isin value="US665531AJ80"/>
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        <balance>2600000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>2860893.83000000</valUSD>
        <pctVal>1.674590938825</pctVal>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2029-04-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>3.62500000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>Northern Oil &amp; Gas Inc</name>
              <title>Northern Oil &amp; Gas Inc</title>
              <curCd>USD</curCd>
              <identifiers>
                <cusip value="665531307"/>
                <isin value="US6655313079"/>
                <ticker value="NOG"/>
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          <currencyInfos>
            <currencyInfo convRatio="27.46188976" curCd="USD"/>
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          <delta>XXXX</delta>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>Gamestop Corp</name>
        <lei>549300505KLOET039L77</lei>
        <title>GME 0 06/15/32</title>
        <cusip>36467WAF6</cusip>
        <identifiers>
          <isin value="US36467WAF68"/>
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        <balance>1500000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>1551000.00000000</valUSD>
        <pctVal>0.907859816006</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2032-06-15</maturityDt>
          <couponKind>None</couponKind>
          <annualizedRt>0.00000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>GameStop Corp</name>
              <title>GameStop Corp</title>
              <curCd>USD</curCd>
              <identifiers>
                <cusip value="36467W109"/>
                <isin value="US36467W1099"/>
                <ticker value="GME"/>
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          </dbtSecRefInstruments>
          <currencyInfos>
            <currencyInfo convRatio="34.58720000" curCd="USD"/>
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          <delta>XXXX</delta>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>ANI Pharmaceuticals Inc.</name>
        <lei>5493000T6CXTND40YH31</lei>
        <title>ANIP 2.25 09/01/29</title>
        <cusip>00182CAC7</cusip>
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        <name>NextEra Energy Inc</name>
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        <name>Bitdeer Technologies Group</name>
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        <name>CMS Energy Corporation</name>
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        <name>Nebius Group N.V.</name>
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        <name>AST SpaceMobile Inc.</name>
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        <name>Walt Disney Company</name>
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        <name>CMS Energy Corporation</name>
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        <name>OSI System Inc.</name>
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        <name>Crown Castle Inc.</name>
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        <name>Nebius Group N.V.</name>
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        <name>Boeing Co.</name>
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        <name>Digital Realty Trust, L.P.</name>
        <lei>CD4SPTZ3YBTHY0C1AH38</lei>
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        <name>PPL Corporation</name>
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        <name>BITFARMS LTD/CANADA</name>
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        <name>AT&amp;T Inc</name>
        <lei>549300Z40J86GGSTL398</lei>
        <title>AT&amp;T Inc COM</title>
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        <name>Nova Ltd</name>
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        <name>Southern Co.</name>
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        <name>SBA Communications Corp.</name>
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        <name>Microsoft Corp.</name>
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        <name>MP Materials Corp</name>
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      <invstOrSec>
        <name>Terawulf Inc</name>
        <lei>254900CVMW1SX2T78A64</lei>
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      <invstOrSec>
        <name>Cyberark Software Ltd.</name>
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        <title>CYBR 0 06/15/30</title>
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        <issuerCat>CORP</issuerCat>
        <invCountry>IL</invCountry>

        <isRestrictedSec>Y</isRestrictedSec>
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            <dbtSecRefInstrument>
              <name>Palo Alto Networks Inc</name>
              <title>Palo Alto Networks Inc</title>
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      <invstOrSec>
        <name>Dave Inc</name>
        <lei>25490061SUVXCW51RZ82</lei>
        <title>DAVE 0 04/01/31</title>
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          <couponKind>None</couponKind>
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              <name>Dave Inc</name>
              <title>Dave Inc</title>
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      <invstOrSec>
        <name>Endeavour Silver Corp.</name>
        <lei>549300IF2E29780PPV02</lei>
        <title>EDRCN 0.25 01/15/31 144A</title>
        <cusip>29258YAA1</cusip>
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        <issuerCat>CORP</issuerCat>
        <invCountry>CA</invCountry>

        <isRestrictedSec>Y</isRestrictedSec>
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          <maturityDt>2031-01-15</maturityDt>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
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              <title>Endeavour Silver Corp</title>
              <curCd>CAD</curCd>
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      <invstOrSec>
        <name>ADTRAN Holdings Inc</name>
        <lei>549300VV36J86CRRWF77</lei>
        <title>ADTN 3.75 09/15/30</title>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
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              <title>ADTRAN Holdings Inc</title>
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      <invstOrSec>
        <name>Centrus Energy Corp.</name>
        <lei>549300G6VDK9G8276661</lei>
        <title>LEU 0 08/15/32</title>
        <cusip>15643UAF1</cusip>
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              <name>Centrus Energy Corp</name>
              <title>Centrus Energy Corp</title>
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              <identifiers>
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                <isin value="US15643U1043"/>
                <ticker value="LEU"/>
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          <delta>XXXX</delta>
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      <invstOrSec>
        <name>AeroVironment, Inc.</name>
        <lei>529900PGHVI29YLZ6221</lei>
        <title>AVAV 0 07/15/30</title>
        <cusip>008073AA6</cusip>
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          <isin value="US008073AA60"/>
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        <balance>2500000.00000000</balance>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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          <couponKind>None</couponKind>
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          <isDefault>N</isDefault>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
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            <dbtSecRefInstrument>
              <name>AeroVironment Inc</name>
              <title>AeroVironment Inc</title>
              <curCd>USD</curCd>
              <identifiers>
                <cusip value="008073108"/>
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                <ticker value="AVAV"/>
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          <delta>XXXX</delta>
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        <securityLending>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>Microchip Technology Incorporated</name>
        <lei>5493007PTFULNYZJ1R12</lei>
        <title>Microchip Technology Incorporated 7.50 % DEP SHS REPSTG 1/20TH PFD CONV SER A</title>
        <cusip>595017302</cusip>
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          <isin value="US5950173022"/>
          <ticker value="MCHP"/>
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        <balance>61500.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>3503655.00000000</valUSD>
        <pctVal>2.050823716087</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>
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        <name>TransMedics Group Inc.</name>
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    <signature>
      <ncom:dateSigned>2026-05-29</ncom:dateSigned>
      <ncom:nameOfApplicant>Ellsworth Growth &amp; Income Fund Ltd</ncom:nameOfApplicant>
      <ncom:signature>John C. Ball</ncom:signature>
      <ncom:signerName>John C. Ball</ncom:signerName>
      <ncom:title>Treasurer</ncom:title>
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  </formData>
</edgarSubmission>
