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		<isConfidential>false</isConfidential>
		<filerInfo>

			<filer>
				<issuerCredentials>
					<cik>0000893739</cik>
					<ccc>XXXXXXXX</ccc>
				</issuerCredentials>
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		</filerInfo>
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			<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>2025-12-31</repPdEnd>
			<repPdDate>2025-03-31</repPdDate>
			<isFinalFiling>N</isFinalFiling>
		</genInfo>
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			<totLiabs>2054488</totLiabs>
			<netAssets>44220177</netAssets>
			<assetsAttrMiscSec>185350</assetsAttrMiscSec>
			<assetsInvested>0</assetsInvested>
			<amtPayOneYrBanksBorr>0</amtPayOneYrBanksBorr>
			<amtPayOneYrCtrldComp>0</amtPayOneYrCtrldComp>
			<amtPayOneYrOthAffil>0</amtPayOneYrOthAffil>
			<amtPayOneYrOther>0</amtPayOneYrOther>
			<amtPayAftOneYrBanksBorr>0</amtPayAftOneYrBanksBorr>
			<amtPayAftOneYrCtrldComp>0</amtPayAftOneYrCtrldComp>
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			<amtPayAftOneYrOther>0</amtPayAftOneYrOther>
			<delayDeliv>0</delayDeliv>
			<standByCommit>0</standByCommit>
			<liquidPref>0</liquidPref>
			<cshNotRptdInCorD>368615</cshNotRptdInCorD>
			<isNonCashCollateral>N</isNonCashCollateral>
			<returnInfo>
				<monthlyTotReturns>
					<monthlyTotReturn rtn1="0.25" rtn2="-1.25" rtn3="9.26"/>
				</monthlyTotReturns>
				<monthlyReturnCats>
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						<mon2 netRealizedGain="0" netUnrealizedAppr="5821"/>
						<mon3 netRealizedGain="0" netUnrealizedAppr="231038"/>
						<optionCategory>
							<instrMon1 netRealizedGain="0" netUnrealizedAppr="3945"/>
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							<instrMon3 netRealizedGain="0" netUnrealizedAppr="0"/>
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						<warrantCategory>
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				</monthlyReturnCats>
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				<othMon2 netRealizedGain="2413845" netUnrealizedAppr="-3953130"/>
				<othMon3 netRealizedGain="100000" netUnrealizedAppr="4678407"/>
			</returnInfo>
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			<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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				<curCd>USD</curCd>
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				<pctVal>3.884824065034</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>366860</balance>
				<units>NS</units>
				<curCd>USD</curCd>
				<valUSD>4644448</valUSD>
				<pctVal>10.503006828897</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>Aviat Networks, Inc</name>
				<lei>549300Z3X8Z4MK52CI65</lei>
				<title>Common Stock</title>
				<cusip>05366Y201</cusip>
				<identifiers>
					<isin value="US05366Y2019"/>
					<ticker value="AVNW"/>
				</identifiers>
				<balance>10200</balance>
				<units>NS</units>
				<curCd>USD</curCd>
				<valUSD>195534</valUSD>
				<pctVal>0.442182781954</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>471500</valUSD>
				<pctVal>1.066255391346</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>2751098</valUSD>
				<pctVal>6.221363891029</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 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>0.034941064797</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 Convertible Preferred Stock</title>
				<cusip>N/A</cusip>
				<identifiers>
					<other otherDesc="Additional identifier not available." value="N/A"/>
				</identifiers>
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				<units>NS</units>
				<curCd>USD</curCd>
				<valUSD>44044</valUSD>
				<pctVal>0.099601595878</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>
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			</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>0.035063181003</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-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>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>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>6000000</balance>
				<units>NS</units>
				<curCd>USD</curCd>
				<valUSD>6000000</valUSD>
				<pctVal>13.568467334198</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>4812A2819</cusip>
				<identifiers>
					<ticker value="VHPXX"/>
				</identifiers>
				<balance>1129658</balance>
				<units>NS</units>
				<curCd>USD</curCd>
				<valUSD>1129658</valUSD>
				<pctVal>2.554621278636</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>668711</balance>
				<units>NS</units>
				<curCd>USD</curCd>
				<valUSD>1665090</valUSD>
				<pctVal>3.76545321225</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>Mama's Creations. Inc.</name>
				<lei>N/A</lei>
				<title>Common Stock</title>
				<cusip>56146T103</cusip>
				<identifiers>
					<isin value="US56146T1034"/>
					<ticker value="MAMA"/>
				</identifiers>
				<balance>20000</balance>
				<units>NS</units>
				<curCd>USD</curCd>
				<valUSD>130200</valUSD>
				<pctVal>0.294435741152</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>
				<descOthUnits>Number of Contracts/Warrants</descOthUnits>
				<curCd>USD</curCd>
				<valUSD>327256</valUSD>
				<pctVal>0.740060390987</pctVal>
				<payoffProfile>Long</payoffProfile>
				<assetCat>DE</assetCat>
				<issuerCat>CORP</issuerCat>
				<invCountry>US</invCountry>

				<isRestrictedSec>N</isRestrictedSec>

				<fairValLevel>2</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>10377369</valUSD>
				<pctVal>23.467498715236</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>RF Industries, Ltd.</name>
				<lei>529900MVE73NJ5FHP926</lei>
				<title>Common Stock</title>
				<cusip>749552105</cusip>
				<identifiers>
					<isin value="US7495521053"/>
					<ticker value="RFIL"/>
				</identifiers>
				<balance>472506</balance>
				<units>NS</units>
				<curCd>USD</curCd>
				<valUSD>2216053</valUSD>
				<pctVal>5.011407123558</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>
					<other otherDesc="Additional identifier not available." value="N/A"/>
				</identifiers>
				<balance>24000</balance>
				<units>NS</units>
				<curCd>USD</curCd>
				<valUSD>222784</valUSD>
				<pctVal>0.503806237764</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>26095</valUSD>
				<pctVal>0.059011525848</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>Synchronoss Technologies, Inc.</name>
				<lei>5493007Z5J8Z2TA76376</lei>
				<title>Common Stock</title>
				<cusip>87157B400</cusip>
				<identifiers>
					<isin value="US87157B4005"/>
					<ticker value="SNCR"/>
				</identifiers>
				<balance>854788</balance>
				<units>NS</units>
				<curCd>USD</curCd>
				<valUSD>9308641</valUSD>
				<pctVal>21.050665222379</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>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>69830</valUSD>
				<pctVal>0.157914345658</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>2025-05-19</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>
	<documents>XXXX</documents>
</edgarSubmission>
