<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/nport" xmlns:com="http://www.sec.gov/edgar/common" xmlns:ncom="http://www.sec.gov/edgar/nportcommon" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.sec.gov/edgar/nport eis_NPORT_Filer.xsd">
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		<isConfidential>false</isConfidential>
		<filerInfo>

			<filer>
				<issuerCredentials>
					<cik>0000893739</cik>
					<ccc>XXXXXXXX</ccc>
				</issuerCredentials>
			</filer>



		</filerInfo>
	</headerData>
	<formData>
		<genInfo>
			<regName>180 DEGREE CAPITAL CORP. /NY/</regName>
			<regFileNumber>811-07074</regFileNumber>
			<regCik>0000893739</regCik>
			<regLei>254900RA5P574LPO7H91</regLei>
			<regStreet1>7 N. WILLOW STREET</regStreet1>
			<regStreet2>SUITE 4B</regStreet2>
			<regCity>MONTCLAIR</regCity>
			<regStateConditional regCountry="US" regState="US-NJ"/>
			<regZipOrPostalCode>07042</regZipOrPostalCode>
			<regPhone>973-746-4500</regPhone>
			<seriesName>180 DEGREE CAPITAL CORP. /NY/</seriesName>
			<seriesLei>N/A</seriesLei>
			<repPdEnd>2024-12-31</repPdEnd>
			<repPdDate>2024-12-31</repPdDate>
			<isFinalFiling>N</isFinalFiling>
		</genInfo>
		<fundInfo>
			<totAssets>47610060</totAssets>
			<totLiabs>1258058</totLiabs>
			<netAssets>46352002</netAssets>
			<assetsAttrMiscSec>0</assetsAttrMiscSec>
			<assetsInvested>0</assetsInvested>
			<amtPayOneYrBanksBorr>0</amtPayOneYrBanksBorr>
			<amtPayOneYrCtrldComp>0</amtPayOneYrCtrldComp>
			<amtPayOneYrOthAffil>0</amtPayOneYrOthAffil>
			<amtPayOneYrOther>0</amtPayOneYrOther>
			<amtPayAftOneYrBanksBorr>0</amtPayAftOneYrBanksBorr>
			<amtPayAftOneYrCtrldComp>0</amtPayAftOneYrCtrldComp>
			<amtPayAftOneYrOthAffil>0</amtPayAftOneYrOthAffil>
			<amtPayAftOneYrOther>0</amtPayAftOneYrOther>
			<delayDeliv>0</delayDeliv>
			<standByCommit>0</standByCommit>
			<liquidPref>0</liquidPref>
			<cshNotRptdInCorD>552100</cshNotRptdInCorD>
			<isNonCashCollateral>N</isNonCashCollateral>
			<returnInfo>
				<monthlyTotReturns>
					<monthlyTotReturn rtn1="2.8" rtn2="10.53" rtn3="-4.3"/>
				</monthlyTotReturns>
				<monthlyReturnCats>
					<equityContracts>
						<mon1 netRealizedGain="0" netUnrealizedAppr="-93957"/>
						<mon2 netRealizedGain="0" netUnrealizedAppr="219573"/>
						<mon3 netRealizedGain="0" netUnrealizedAppr="-68787"/>
						<optionCategory>
							<instrMon1 netRealizedGain="0" netUnrealizedAppr="-12844"/>
							<instrMon2 netRealizedGain="0" netUnrealizedAppr="0"/>
							<instrMon3 netRealizedGain="0" netUnrealizedAppr="0"/>
						</optionCategory>
						<warrantCategory>
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							<instrMon2 netRealizedGain="0" netUnrealizedAppr="219573"/>
							<instrMon3 netRealizedGain="0" netUnrealizedAppr="-68787"/>
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							<instrMon2 netRealizedGain="0" netUnrealizedAppr="0"/>
							<instrMon3 netRealizedGain="0" netUnrealizedAppr="0"/>
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					</equityContracts>
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						<mon2 netRealizedGain="0" netUnrealizedAppr="0"/>
						<mon3 netRealizedGain="0" netUnrealizedAppr="0"/>
						<otherCategory>
							<instrMon1 netRealizedGain="0" netUnrealizedAppr="0"/>
							<instrMon2 netRealizedGain="0" netUnrealizedAppr="0"/>
							<instrMon3 netRealizedGain="0" netUnrealizedAppr="0"/>
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					</otherContracts>
				</monthlyReturnCats>
				<othMon1 netRealizedGain="-108256" netUnrealizedAppr="-1012165"/>
				<othMon2 netRealizedGain="-5161602" netUnrealizedAppr="15254604"/>
				<othMon3 netRealizedGain="-495297" netUnrealizedAppr="-5041332"/>
			</returnInfo>
			<mon1Flow redemption="0" reinvestment="0" sales="0"/>
			<mon2Flow redemption="0" reinvestment="0" sales="0"/>
			<mon3Flow redemption="0" reinvestment="0" sales="0"/>
		</fundInfo>
		<invstOrSecs>
			<invstOrSec>
				<name>Arena Group Holdings, Inc.</name>
				<lei>N/A</lei>
				<title>Common Stock</title>
				<cusip>040044109</cusip>
				<identifiers>
					<isin value="US0400441095"/>
					<ticker value="AREN"/>
				</identifiers>
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				<units>NS</units>
				<curCd>USD</curCd>
				<valUSD>1330609</valUSD>
				<pctVal>2.870661336267</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>Ascent Industries Co.</name>
				<lei>549300U2S5125001TS43</lei>
				<title>Common Stock</title>
				<cusip>871565107</cusip>
				<identifiers>
					<isin value="US8715651076"/>
					<ticker value="ACNT"/>
				</identifiers>
				<balance>377750</balance>
				<units>NS</units>
				<curCd>USD</curCd>
				<valUSD>4223245</valUSD>
				<pctVal>9.11124615502</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>AutoTech Ventures Management I, LLC</name>
				<lei>N/A</lei>
				<title>LLC Interests</title>
				<cusip>N/A</cusip>
				<identifiers>
					<other otherDesc="Additional identifier not available." value="N/A"/>
				</identifiers>
				<balance>0</balance>
				<units>OU</units>
				<descOthUnits>Number of Interests</descOthUnits>
				<curCd>USD</curCd>
				<valUSD>100000</valUSD>
				<pctVal>0.215740411816</pctVal>
				<payoffProfile>Long</payoffProfile>
				<assetConditional assetCat="OTHER" desc="LLC Interests"/>
				<issuerCat>CORP</issuerCat>
				<invCountry>US</invCountry>

				<isRestrictedSec>Y</isRestrictedSec>

				<fairValLevel>3</fairValLevel>
				<securityLending>
					<isCashCollateral>N</isCashCollateral>
					<isNonCashCollateral>N</isNonCashCollateral>
					<isLoanByFund>N</isLoanByFund>
				</securityLending>
			</invstOrSec>
			<invstOrSec>
				<name>Brightcove, Inc.</name>
				<lei>5493006VI8OCN44T4W47</lei>
				<title>Common Stock</title>
				<cusip>10921T101</cusip>
				<identifiers>
					<isin value="US10921T1016"/>
					<ticker value="BCOV"/>
				</identifiers>
				<balance>1053580</balance>
				<units>NS</units>
				<curCd>USD</curCd>
				<valUSD>4583073</valUSD>
				<pctVal>9.887540564051</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>Commercial Vehicle Group, Inc.</name>
				<lei>5493006OG8I91X0K7Q22</lei>
				<title>Common Stock</title>
				<cusip>202608105</cusip>
				<identifiers>
					<isin value="US2026081057"/>
					<ticker value="CVGI"/>
				</identifiers>
				<balance>410000</balance>
				<units>NS</units>
				<curCd>USD</curCd>
				<valUSD>1016800</valUSD>
				<pctVal>2.19364850735</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>comScore, Inc.</name>
				<lei>N/A</lei>
				<title>Common Stock</title>
				<cusip>20564W204</cusip>
				<identifiers>
					<isin value="US20564W2044"/>
					<ticker value="SCOR"/>
				</identifiers>
				<balance>400451</balance>
				<units>NS</units>
				<curCd>USD</curCd>
				<valUSD>2338634</valUSD>
				<pctVal>5.045378622481</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>EchoPixel, Inc.</name>
				<lei>N/A</lei>
				<title>Series Seed Convertible Preferred Stock</title>
				<cusip>N/A</cusip>
				<identifiers>
					<other otherDesc="Additional identifier not available." value="N/A"/>
				</identifiers>
				<balance>4194630</balance>
				<units>NS</units>
				<curCd>USD</curCd>
				<valUSD>44044</valUSD>
				<pctVal>0.09502070698</pctVal>
				<payoffProfile>Long</payoffProfile>
				<assetCat>EP</assetCat>
				<issuerCat>CORP</issuerCat>
				<invCountry>US</invCountry>

				<isRestrictedSec>Y</isRestrictedSec>

				<fairValLevel>3</fairValLevel>
				<securityLending>
					<isCashCollateral>N</isCashCollateral>
					<isNonCashCollateral>N</isNonCashCollateral>
					<isLoanByFund>N</isLoanByFund>
				</securityLending>
			</invstOrSec>
			<invstOrSec>
				<name>EchoPixel, Inc.</name>
				<lei>N/A</lei>
				<title>Series Seed-2 Convertible Preferred Stock</title>
				<cusip>N/A</cusip>
				<identifiers>
					<other otherDesc="Additional identifier not available." value="N/A"/>
				</identifiers>
				<balance>1476668</balance>
				<units>NS</units>
				<curCd>USD</curCd>
				<valUSD>15505</valUSD>
				<pctVal>0.033450550852</pctVal>
				<payoffProfile>Long</payoffProfile>
				<assetCat>EP</assetCat>
				<issuerCat>CORP</issuerCat>
				<invCountry>US</invCountry>

				<isRestrictedSec>Y</isRestrictedSec>

				<fairValLevel>3</fairValLevel>
				<securityLending>
					<isCashCollateral>N</isCashCollateral>
					<isNonCashCollateral>N</isNonCashCollateral>
					<isLoanByFund>N</isLoanByFund>
				</securityLending>
			</invstOrSec>
			<invstOrSec>
				<name>EchoPixel, Inc.</name>
				<lei>N/A</lei>
				<title>Series A-2 Convertible Preferred Stock</title>
				<cusip>N/A</cusip>
				<identifiers>
					<other otherDesc="Additional identifier not available." value="N/A"/>
				</identifiers>
				<balance>1471577</balance>
				<units>NS</units>
				<curCd>USD</curCd>
				<valUSD>15451</valUSD>
				<pctVal>0.033334051029</pctVal>
				<payoffProfile>Long</payoffProfile>
				<assetCat>EP</assetCat>
				<issuerCat>CORP</issuerCat>
				<invCountry>US</invCountry>

				<isRestrictedSec>Y</isRestrictedSec>

				<fairValLevel>3</fairValLevel>
				<securityLending>
					<isCashCollateral>N</isCashCollateral>
					<isNonCashCollateral>N</isNonCashCollateral>
					<isLoanByFund>N</isLoanByFund>
				</securityLending>
			</invstOrSec>
			<invstOrSec>
				<name>HALE.life Corporation</name>
				<lei>N/A</lei>
				<title>Common Stock</title>
				<cusip>N/A</cusip>
				<identifiers>
					<other otherDesc="Additional identifier not available." value="N/A"/>
				</identifiers>
				<balance>1000000</balance>
				<units>NS</units>
				<curCd>USD</curCd>
				<valUSD>0</valUSD>
				<pctVal>0</pctVal>
				<payoffProfile>Long</payoffProfile>
				<assetCat>EC</assetCat>
				<issuerCat>CORP</issuerCat>
				<invCountry>US</invCountry>

				<isRestrictedSec>Y</isRestrictedSec>

				<fairValLevel>3</fairValLevel>
				<securityLending>
					<isCashCollateral>N</isCashCollateral>
					<isNonCashCollateral>N</isNonCashCollateral>
					<isLoanByFund>N</isLoanByFund>
				</securityLending>
			</invstOrSec>
			<invstOrSec>
				<name>HALE.life Corporation</name>
				<lei>N/A</lei>
				<title>Series Seed-1 Convertible Preferred Stock</title>
				<cusip>N/A</cusip>
				<identifiers>
					<other otherDesc="Additional identifier not available." value="N/A"/>
				</identifiers>
				<balance>11000000</balance>
				<units>NS</units>
				<curCd>USD</curCd>
				<valUSD>0</valUSD>
				<pctVal>0</pctVal>
				<payoffProfile>Long</payoffProfile>
				<assetCat>EP</assetCat>
				<issuerCat>CORP</issuerCat>
				<invCountry>US</invCountry>

				<isRestrictedSec>Y</isRestrictedSec>

				<fairValLevel>3</fairValLevel>
				<securityLending>
					<isCashCollateral>N</isCashCollateral>
					<isNonCashCollateral>N</isNonCashCollateral>
					<isLoanByFund>N</isLoanByFund>
				</securityLending>
			</invstOrSec>
			<invstOrSec>
				<name>HALE.life Corporation</name>
				<lei>N/A</lei>
				<title>Series Seed-2 Convertible Preferred Stock</title>
				<cusip>N/A</cusip>
				<identifiers>
					<other otherDesc="Additional identifier not available." value="N/A"/>
				</identifiers>
				<balance>12083132</balance>
				<units>NS</units>
				<curCd>USD</curCd>
				<valUSD>0</valUSD>
				<pctVal>0</pctVal>
				<payoffProfile>Long</payoffProfile>
				<assetCat>EP</assetCat>
				<issuerCat>CORP</issuerCat>
				<invCountry>US</invCountry>

				<isRestrictedSec>Y</isRestrictedSec>

				<fairValLevel>3</fairValLevel>
				<securityLending>
					<isCashCollateral>N</isCashCollateral>
					<isNonCashCollateral>N</isNonCashCollateral>
					<isLoanByFund>N</isLoanByFund>
				</securityLending>
			</invstOrSec>
			<invstOrSec>
				<name>Intevac, Inc.</name>
				<lei>N/A</lei>
				<title>Common Stock</title>
				<cusip>461148108</cusip>
				<identifiers>
					<isin value="US4611481080"/>
					<ticker value="IVAC"/>
				</identifiers>
				<balance>1046597</balance>
				<units>NS</units>
				<curCd>USD</curCd>
				<valUSD>3558430</valUSD>
				<pctVal>7.676971536202</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>JPMorgan 100% US Treasury Securities Money Market Fund Capital Shares </name>
				<lei>N/A</lei>
				<title>US Treasury Securities</title>
				<cusip>4812A2819</cusip>
				<identifiers>
					<ticker value="VHPXX"/>
				</identifiers>
				<balance>3000000</balance>
				<units>NS</units>
				<curCd>USD</curCd>
				<valUSD>3000000</valUSD>
				<pctVal>6.201328742172</pctVal>
				<payoffProfile>Long</payoffProfile>
				<assetConditional assetCat="OTHER" desc="MM Fund"/>
				<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>JPMorgan 100% US Treasury Securities Money Market Fund Capital Shares </name>
				<lei>N/A</lei>
				<title>US Treasury Securities</title>
				<cusip>4812A0375</cusip>
				<identifiers>
					<ticker value="CJTXX"/>
				</identifiers>
				<balance>3000000</balance>
				<units>NS</units>
				<curCd>USD</curCd>
				<valUSD>3000000</valUSD>
				<pctVal>6.201328742172</pctVal>
				<payoffProfile>Long</payoffProfile>
				<assetConditional assetCat="OTHER" desc="MM Fund"/>
				<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>Lantronix, Inc.</name>
				<lei>N/A</lei>
				<title>Common Stock</title>
				<cusip>516548203</cusip>
				<identifiers>
					<isin value="US5165482036"/>
					<ticker value="LTRX"/>
				</identifiers>
				<balance>656139</balance>
				<units>NS</units>
				<curCd>USD</curCd>
				<valUSD>2703293</valUSD>
				<pctVal>5.832095450807</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>Potbelly Corporation</name>
				<lei>54930027NUULUR2P5W11</lei>
				<title>Common Stock</title>
				<cusip>73754Y100</cusip>
				<identifiers>
					<isin value="US73754Y1001"/>
					<ticker value="PBPB"/>
				</identifiers>
				<balance>1091206</balance>
				<units>NS</units>
				<curCd>USD</curCd>
				<valUSD>10279161</valUSD>
				<pctVal>22.176304272682</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>Potbelly Corporation</name>
				<lei>N/A</lei>
				<title>Warrants for the Purchase of Common Stock expiring 2/12/26</title>
				<cusip>N/A</cusip>
				<identifiers>
					<other otherDesc="Additional identifier not available." value="N/A"/>
				</identifiers>
				<balance>80605</balance>
				<units>OU</units>
				<curCd>USD</curCd>
				<valUSD>351558</valUSD>
				<pctVal>0.758452676973</pctVal>
				<payoffProfile>Long</payoffProfile>
				<assetCat>DE</assetCat>
				<issuerCat>CORP</issuerCat>
				<invCountry>US</invCountry>

				<isRestrictedSec>N</isRestrictedSec>

				<fairValLevel>3</fairValLevel>
				<securityLending>
					<isCashCollateral>N</isCashCollateral>
					<isNonCashCollateral>N</isNonCashCollateral>
					<isLoanByFund>N</isLoanByFund>
				</securityLending>
			</invstOrSec>
			<invstOrSec>
				<name>RF Industries, Ltd.</name>
				<lei>529900MVE73NJ5FHP926</lei>
				<title>Common Stock</title>
				<cusip>749552105</cusip>
				<identifiers>
					<isin value="US7495521053"/>
				</identifiers>
				<balance>472506</balance>
				<units>NS</units>
				<curCd>USD</curCd>
				<valUSD>1847498</valUSD>
				<pctVal>3.985799793501</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>Synchronoss Technologies, Inc.</name>
				<lei>5493007Z5J8Z2TA76376</lei>
				<title>Common Stock</title>
				<cusip>87157B400</cusip>
				<identifiers>
					<isin value="US87157B4005"/>
					<ticker value="RFIL"/>
				</identifiers>
				<balance>854788</balance>
				<units>NS</units>
				<curCd>USD</curCd>
				<valUSD>8205965</valUSD>
				<pctVal>17.703582684519</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>Synchronoss Technologies, Inc.</name>
				<lei>N/A</lei>
				<title>Common Stock-Restricted</title>
				<cusip>N/A</cusip>
				<identifiers>
					<ticker value="SNCR"/>
				</identifiers>
				<balance>12000</balance>
				<units>NS</units>
				<curCd>USD</curCd>
				<valUSD>103665</valUSD>
				<pctVal>0.223647297909</pctVal>
				<payoffProfile>Long</payoffProfile>
				<assetCat>EC</assetCat>
				<issuerCat>CORP</issuerCat>
				<invCountry>US</invCountry>

				<isRestrictedSec>Y</isRestrictedSec>

				<fairValLevel>2</fairValLevel>
				<securityLending>
					<isCashCollateral>N</isCashCollateral>
					<isNonCashCollateral>N</isNonCashCollateral>
					<isLoanByFund>N</isLoanByFund>
				</securityLending>
			</invstOrSec>
			<invstOrSec>
				<name>Synchronoss Technologies, Inc.</name>
				<lei>N/A</lei>
				<title>Stock Options for Common Stock expiring 12/4/2030</title>
				<cusip>N/A</cusip>
				<identifiers>
					<other otherDesc="Additional identifier not available." value="N/A"/>
				</identifiers>
				<balance>3334</balance>
				<units>OU</units>
				<descOthUnits>Number of Contracts/Warrants</descOthUnits>
				<curCd>USD</curCd>
				<valUSD>22150</valUSD>
				<pctVal>0.047786501217</pctVal>
				<payoffProfile>Long</payoffProfile>
				<assetCat>DE</assetCat>
				<issuerCat>CORP</issuerCat>
				<invCountry>US</invCountry>

				<isRestrictedSec>Y</isRestrictedSec>

				<fairValLevel>3</fairValLevel>
				<securityLending>
					<isCashCollateral>N</isCashCollateral>
					<isNonCashCollateral>N</isNonCashCollateral>
					<isLoanByFund>N</isLoanByFund>
				</securityLending>
			</invstOrSec>
			<invstOrSec>
				<name>Valo Health LLC</name>
				<lei>N/A</lei>
				<title>Rights to Milestone Payments from Acquisition of TARA Biosystems, Inc.</title>
				<cusip>N/A</cusip>
				<identifiers>
					<other otherDesc="Additional identifier not available." value="N/A"/>
				</identifiers>
				<balance>0</balance>
				<units>PA</units>
				<curCd>USD</curCd>
				<valUSD>70456</valUSD>
				<pctVal>0.152002064549</pctVal>
				<payoffProfile>Long</payoffProfile>
				<assetConditional assetCat="OTHER" desc="Other Financial Instrument"/>
				<issuerCat>CORP</issuerCat>
				<invCountry>US</invCountry>

				<isRestrictedSec>Y</isRestrictedSec>

				<fairValLevel>3</fairValLevel>
				<securityLending>
					<isCashCollateral>N</isCashCollateral>
					<isNonCashCollateral>N</isNonCashCollateral>
					<isLoanByFund>N</isLoanByFund>
				</securityLending>
			</invstOrSec>
		</invstOrSecs>
		<explntrNotes>
			<explntrNote note="Not Applicable: No debt position (convertible bridge notes, secured debt) exceeds 25% or more of the Fund's net asset value." noteItem="B.3.a"/>
			<explntrNote note="Not Applicable: No securities lending." noteItem="B.4.a.i"/>
			<explntrNote note="Not Applicable." noteItem="B.6.a"/>
		</explntrNotes>
		<signature>
			<ncom:dateSigned>2025-02-14</ncom:dateSigned>
			<ncom:nameOfApplicant>180 DEGREE CAPITAL CORP. /NY/</ncom:nameOfApplicant>
			<ncom:signature>/s/ Daniel B. Wolfe</ncom:signature>
			<ncom:signerName>Daniel B. Wolfe</ncom:signerName>
			<ncom:title>President and Chief Financial Officer</ncom:title>
		</signature>
	</formData>
</edgarSubmission>
