The Securities and Exchange Commission has not necessarily reviewed the information in this filing and has not determined if it is accurate and complete.
The reader should not assume that the information is accurate and complete.

UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 13F

FORM 13F INFORMATION TABLE
OMB APPROVAL
OMB Number: 3235-0006
Expires: July 31, 2015
Estimated average burden
hours per response: 23.8
COLUMN 1 COLUMN 2 COLUMN 3 COLUMN 4 COLUMN 5 COLUMN 6 COLUMN 7 COLUMN 8
VALUE SHRS OR SH/ PUT/ INVESTMENT OTHER VOTING AUTHORITY
NAME OF ISSUER TITLE OF CLASS CUSIP (x$1000) PRN AMT PRN CALL DISCRETION MANAGER SOLE SHARED NONE
AA MISSION ACQUISITION CORP ORD SHS CL A G1000R101 5,245,184 502,894 SH SOLE 502,894 0 0
AA MISSION ACQUISITION CORP *W EXP 08/01/203 G1000R127 16,720 251,434 SH SOLE 251,434 0 0
ABRDN JAPAN EQUITY FUND INC COM 00306J109 175,263 26,956 SH SOLE 26,956 0 0
ALDEL FINL II INC CL A G01558108 789,086 78,050 SH SOLE 78,050 0 0
ALDEL FINL II INC *W EXP 09/26/203 G01558124 11,708 39,025 SH SOLE 39,025 0 0
ALLIANCEBERNSTEIN NATL MUN I COM 01864U106 11,824,889 1,088,848 SH SOLE 1,088,848 0 0
ALPHAVEST ACQUISITION CORP RIGHT 12/22/2024 G0283A116 10,562 47,096 SH SOLE 47,096 0 0
ANDRETTI ACQUISITION CORP II ORD SHS CL A G26745102 3,023,795 298,499 SH SOLE 298,499 0 0
ANDRETTI ACQUISITION CORP II *W EXP 06/01/203 G26745128 26,182 145,619 SH SOLE 145,619 0 0
ARES ACQUISITION CORP II SHS CLASS A G33033104 5,563,504 498,969 SH SOLE 498,969 0 0
BANCROFT FD LTD COM 059695106 686,987 39,448 SH SOLE 39,448 0 0
BAYVIEW ACQUISITION CORP ORD SHS 07323B100 229,169 21,044 SH SOLE 21,044 0 0
BLACKROCK TECH AND PRIVATE E SHS BEN INT 09260Q108 3,081,998 492,332 SH SOLE 492,332 0 0
BLEICHROEDER ACQUISITION COR SHS CL A G1169T104 390,590 39,020 SH SOLE 39,020 0 0
BLEICHROEDER ACQUISITION COR RIGHT 11/04/2026 G1169T138 7,804 39,020 SH SOLE 39,020 0 0
BLEICHROEDER ACQUISITION COR UNIT 99/99/9999 G1169T120 725,152 71,303 SH SOLE 71,303 0 0
BNY MELLON MUN INCOME INC COM 05589T104 11,476,368 1,598,380 SH SOLE 1,598,380 0 0
BNY MELLON STRATEGIC MUN BD COM 09662E109 14,583,254 2,527,427 SH SOLE 2,527,427 0 0
BOLD EAGLE ACQUISITION CORP CL A G2003N105 1,015,000 100,000 SH SOLE 100,000 0 0
BOLD EAGLE ACQUISITION CORP RIGHT 10/11/2029 G2003N121 23,000 100,000 SH SOLE 100,000 0 0
CANNAE HLDGS INC COM 13765N107 6,983,492 380,987 SH SOLE 380,987 0 0
CANTOR EQUITY PARTNERS I INC SHS CL A G1827K107 1,024,500 100,000 SH SOLE 100,000 0 0
CANTOR EQUITY PARTNERS INC SHS CL A G4491L104 3,982,671 370,826 SH SOLE 370,826 0 0
CAYSON ACQUISITION CORP SHS G1993W109 2,292,450 224,750 SH SOLE 224,750 0 0
CAYSON ACQUISITION CORP RIGHT 99/99/9999 G1993W117 27,320 195,000 SH SOLE 195,000 0 0
CENTRAL SECS CORP COM 155123102 11,514,076 256,096 SH SOLE 256,096 0 0
CENTURION ACQUISITION CORP SHS CL A G20315100 4,033,659 393,912 SH SOLE 393,912 0 0
CENTURION ACQUISITION CORP *W EXP 05/31/203 G20315118 29,543 196,956 SH SOLE 196,956 0 0
CHENGHE ACQUISITION II CO CL A ORD SHS G20873108 757,229 73,876 SH SOLE 73,876 0 0
CHURCHILL CAPITAL CORP IX CL A SHS G21301109 1,230,761 114,065 SH SOLE 114,065 0 0
CHURCHILL CAPITAL CORP IX *W EXP 03/31/203 G21301117 23,565 29,456 SH SOLE 29,456 0 0
CION INVT CORP COM 17259U204 17,537,516 1,694,446 SH SOLE 1,694,446 0 0
CLOUGH GLOBAL OPPORTUNITIES SH BEN INT 18914E106 1,244,911 254,583 SH SOLE 254,583 0 0
COLOMBIER ACQUISITION CORP I COM SHS CL A G2283U100 986,371 92,617 SH SOLE 92,617 0 0
COLOMBIER ACQUISITION CORP I *W EXP 11/24/202 G2283U118 53,037 66,296 SH SOLE 66,296 0 0
DESTRA MULTI-ALTERNATIVE FD COMMON SHARES 25065A502 3,332,581 392,993 SH SOLE 392,993 0 0
DRUGS MADE IN AMER ACQUTN CO UNIT 10/15/2029 G2847J120 1,324,785 130,264 SH SOLE 130,264 0 0
DT CLOUD STAR ACQUISITION CO SHS G2853N106 1,340,989 130,956 SH SOLE 130,956 0 0
DT CLOUD STAR ACQUISITION CO RIGHT 07/09/2029 G2853N114 15,500 100,000 SH SOLE 100,000 0 0
DWS MUN INCOME TR NEW COM 233368109 2,872,935 306,283 SH SOLE 306,283 0 0
DYNAMIX CORP SHS CL A G2949D104 2,970,294 298,609 SH SOLE 298,609 0 0
DYNAMIX CORP *W EXP 09/12/202 G2949D112 30,169 105,820 SH SOLE 105,820 0 0
EATON VANCE NEW YORK MUN BD COM 27827Y109 5,148,050 542,471 SH SOLE 542,471 0 0
ELLSWORTH GROWTH & INCOME FD COM 289074106 2,837,164 312,463 SH SOLE 312,463 0 0
EQV VENTURES ACQUISITION COR CL A ORD SHS G3106N109 4,070,264 402,200 SH SOLE 402,200 0 0
EQV VENTURES ACQUISITION COR *W EXP 07/01/203 G3106N117 48,264 134,066 SH SOLE 134,066 0 0
EUREKA ACQUISITION CORP SHS CL A G32168109 1,040,300 101,000 SH SOLE 101,000 0 0
EUREKA ACQUISITION CORP RIGHT 01/03/2026 G32168125 11,837 51,000 SH SOLE 51,000 0 0
FACT II ACQUISITION CORP ORD SHS CL A G32901103 1,943,899 194,000 SH SOLE 194,000 0 0
FACT II ACQUISITION CORP UNIT 99/99/9999 G32901111 715,886 71,091 SH SOLE 71,091 0 0
FACT II ACQUISITION CORP *W EXP 11/26/203 G32901129 17,470 97,000 SH SOLE 97,000 0 0
FIFTH ERA ACQUISITION CORP I UNIT 99/99/9999 G3415K127 1,244,924 123,627 SH SOLE 123,627 0 0
FLAG SHIP ACQUISITION CORP RIGHT 03/31/2026 G3530C117 54,313 275,000 SH SOLE 275,000 0 0
GABELLI DIVID & INCOME TR COM 36242H104 7,268,632 301,228 SH SOLE 301,228 0 0
GDL FD COM SH BEN IT 361570104 3,026,453 367,511 SH SOLE 367,511 0 0
GENERAL AMERN INVS CO INC COM 368802104 17,232,081 342,110 SH SOLE 342,110 0 0
GIGCAPITAL7 CORP ORD SHS CL A G38648104 3,623,092 358,013 SH SOLE 358,013 0 0
GIGCAPITAL7 CORP *W EXP 08/29/202 G38648120 34,262 358,013 SH SOLE 358,013 0 0
GLOBAL LIGHTS ACQUISITION CO ORD SHS G3937F101 1,155,837 106,627 SH SOLE 106,627 0 0
GRAF GLOBAL CORP ORD SHS CL A G4036C106 2,786,509 272,386 SH SOLE 272,386 0 0
GRAF GLOBAL CORP *W EXP 05/31/203 G4036C122 24,513 136,184 SH SOLE 136,184 0 0
HAYMAKER ACQUISITION CORP IV CLASS A G4375F108 7,216,902 656,679 SH SOLE 656,679 0 0
HAYMAKER ACQUISITION CORP IV *W EXP 05/31/202 G4375F116 4,408 21,039 SH SOLE 21,039 0 0
HCM II ACQUISITION CORP SHS CL A G43658106 2,902,500 275,903 SH SOLE 275,903 0 0
HCM II ACQUISITION CORP *W EXP 99/99/999 G43658122 82,386 119,400 SH SOLE 119,400 0 0
HIGHLAND OPPS & INCOME FD HIGHLAND INCOME 43010E404 55,734 10,718 SH SOLE 10,718 0 0
LISTED FD TR HORZN KNTCS SPAC 53656G555 524,394 5,200 SH SOLE 5,200 0 0
HOWARD HUGHES HOLDINGS INC COM 44267T102 888,960 12,000 SH SOLE 12,000 0 0
IB ACQUISITION CORP COM SHS 44934N108 1,578,269 153,230 SH SOLE 153,230 0 0
IB ACQUISITION CORP RIGHT 09/28/2025 44934N116 29,240 513,699 SH SOLE 513,699 0 0
INVESTCORP CR MGMT BDC INC COM 46090R104 678,584 211,397 SH SOLE 211,397 0 0
IRON HORSE ACQUISITIONS CORP RIGHT 99/99/9999 462837121 28,414 94,714 SH SOLE 94,714 0 0
IRON HORSE ACQUISITIONS CORP *W EXP 99/99/999 462837113 2,904 96,796 SH SOLE 96,796 0 0
IRON HORSE ACQUISITIONS CORP COM 462837105 1,365,536 130,175 SH SOLE 130,175 0 0
JACKSON ACQUISITION CO II COM SHS CL A G4992A110 3,947,232 392,369 SH SOLE 392,369 0 0
JACKSON ACQUISITION CO II RIGHT 99/99/9999 G4992A136 30,243 129,800 SH SOLE 129,800 0 0
JACKSON ACQUISITION CO II UNIT 99/99/9999 G4992A201 368,619 35,823 SH SOLE 35,823 0 0
JVSPAC ACQUISITION CORP SHS CL A G5212E105 218,426 20,471 SH SOLE 20,471 0 0
JVSPAC ACQUISITION CORP RIGHT 11/26/2026 G5212E113 5,377 21,423 SH SOLE 21,423 0 0
LAUNCH ONE ACQUISITION CORP SHS CLASS A G5S86M100 5,561,122 544,674 SH SOLE 544,674 0 0
LAUNCH ONE ACQUISITION CORP *W EXP 06/01/203 G5S86M126 39,049 269,118 SH SOLE 269,118 0 0
LAUNCH TWO ACQUISITION CORP. ORD SHS CL A G5S87A105 2,090,478 206,569 SH SOLE 206,569 0 0
LAUNCH TWO ACQUISITION CORP. UNIT 08/22/2029 G5S87A121 1,541,189 151,097 SH SOLE 151,097 0 0
LAUNCH TWO ACQUISITION CORP. *W EXP 10/09/202 G5S87A113 12,814 60,993 SH SOLE 60,993 0 0
LEGATO MERGER CORP III ORD SHS G5451A103 1,867,724 178,048 SH SOLE 178,048 0 0
LEGATO MERGER CORP III *W EXP 05/08/203 G5451A111 17,430 88,513 SH SOLE 88,513 0 0
LIMONEIRA CO COM 532746104 354,400 20,000 SH SOLE 20,000 0 0
LIONHEART HOLDINGS SHS CL A G5501C109 5,271,612 513,302 SH SOLE 513,302 0 0
LIONHEART HOLDINGS *W EXP 06/07/203 G5501C117 30,822 256,635 SH SOLE 256,635 0 0
LOGAN RIDGE FINANCE CORP COM 541098109 5,286,138 240,279 SH SOLE 240,279 0 0
M3BRIGADE ACQUISITION V CORP CL A G63212107 6,504,025 637,025 SH SOLE 637,025 0 0
M3BRIGADE ACQUISITION V CORP *W EXP 99/99/999 G63212115 61,680 231,064 SH SOLE 231,064 0 0
MACYS INC COM 55616P104 628,000 50,000 SH SOLE 50,000 0 0
MAYWOOD ACQUISITION CORP UNIT 01/23/2030 G6001J115 882,514 86,521 SH SOLE 86,521 0 0
MEXICO EQUITY & INCOME FD COM 592834105 882,098 101,158 SH SOLE 101,158 0 0
MFS HIGH INCOME MUN TR SH BEN INT 59318D104 822,815 222,985 SH SOLE 222,985 0 0
MFS HIGH YIELD MUN TR SH BEN INT 59318E102 9,163,051 2,625,516 SH SOLE 2,625,516 0 0
MFS INVT GRADE MUN TR SH BEN INT 59318B108 6,805,719 859,308 SH SOLE 859,308 0 0
MORGAN STANLEY EMERGING MKTS COM 617477104 260,446 55,414 SH SOLE 55,414 0 0
MORGAN STANLEY INDIA INVT FD COM 61745C105 6,971,369 285,829 SH SOLE 285,829 0 0
NABORS ENERGY TRANSITION COR CL A G6363K106 1,828,508 166,987 SH SOLE 166,987 0 0
NEUBERGER BERMAN MUN FD INC COM 64124P101 1,120,174 107,709 SH SOLE 107,709 0 0
NEUBERGER BERMAN NEXT GENERA COMMON STOCK 64133Q108 10,998,430 897,831 SH SOLE 897,831 0 0
NEW GERMANY FD INC COM 644465106 4,380,293 446,513 SH SOLE 446,513 0 0
NEWHOLD INVT CORP III UNIT 99/99/9999 G6486E128 1,015,050 101,000 SH SOLE 101,000 0 0
NEXPOINT DIVERSIFIED REL ET COM NEW 65340G205 1,012,912 264,468 SH SOLE 264,468 0 0
OAKTREE ACQUISITION CORP III SHS CL A G6717R104 138,105 13,500 SH SOLE 13,500 0 0
OFS CAP CORP COM 67103B100 1,694,580 182,409 SH SOLE 182,409 0 0
PERCEPTIVE CAP SOLUTIONS COR CL A ORD SHS G70077105 515,000 50,000 SH SOLE 50,000 0 0
PHENIXFIN CORP COM 71742W103 1,018,554 19,218 SH SOLE 19,218 0 0
PORTMAN RIDGE FIN CORP COM NEW 73688F201 3,107,435 216,546 SH SOLE 216,546 0 0
PRINCIPAL REAL ESTATE INCOME SHS BEN INT 74255X104 3,889,740 369,396 SH SOLE 369,396 0 0
RANGE CAP ACQUISITION CORP ORD SHS G7375C108 1,758,750 175,000 SH SOLE 175,000 0 0
RANGE CAP ACQUISITION CORP RIGHT 99/99/9999 G7375C116 29,750 175,000 SH SOLE 175,000 0 0
RANGE CAP ACQUISITION CORP UNIT 12/11/2029 G7375C124 1,232,948 119,820 SH SOLE 119,820 0 0
RF ACQUISITION CORP II SHS G75389109 2,488,662 239,878 SH SOLE 239,878 0 0
ROMAN DBDR ACQUISITION CORP ORD SHS CL A G7633M104 4,964,850 495,000 SH SOLE 495,000 0 0
ROMAN DBDR ACQUISITION CORP UNIT 99/99/9999 G7633M120 2,197,570 215,045 SH SOLE 215,045 0 0
ROMAN DBDR ACQUISITION CORP *W EXP 10/31/203 G7633M112 79,200 247,500 SH SOLE 247,500 0 0
RUNWAY GROWTH FINANCE CORP COM 78163D100 8,231,417 795,306 SH SOLE 795,306 0 0
SABA CAPITAL INCOME & OPRNT SHS NEW 78518H202 567,962 73,191 SH SOLE 73,191 0 0
SEAPORT ENTMT GROUP INC COMMON STOCK 812215200 1,073,500 50,000 SH SOLE 50,000 0 0
SILVERBOX CORP IV SHS CL A G81354105 3,154,736 309,996 SH SOLE 309,996 0 0
SILVERBOX CORP IV *W EXP 08/19/202 G81354121 24,961 71,318 SH SOLE 71,318 0 0
SIM ACQUISITION CORP. I SHS CL A G8431T101 4,464,157 436,806 SH SOLE 436,806 0 0
SIM ACQUISITION CORP. I *W EXP 06/01/203 G8431T119 28,414 218,403 SH SOLE 218,403 0 0
SPARK I ACQUISITION CORP ORD SHS G8316B100 1,439,973 133,951 SH SOLE 133,951 0 0
SRH TOTAL RETURN FUND INC COM 101507101 20,953,748 1,214,710 SH SOLE 1,214,710 0 0
SURO CAPITAL CORP COM NEW 86887Q109 1,148,378 231,062 SH SOLE 231,062 0 0
SWISS HELVETIA FD INC COM 870875101 2,189,492 237,472 SH SOLE 237,472 0 0
TAVIA ACQUISITION CORP SHS G86880104 2,338,203 232,657 SH SOLE 232,657 0 0
TAVIA ACQUISITION CORP RIGHT 11/26/2029 G86880146 21,937 182,657 SH SOLE 182,657 0 0
TEJON RANCH CO COM 879080109 8,400,484 529,999 SH SOLE 529,999 0 0
TEXAS PACIFIC LAND CORPORATI COM 88262P102 10,599,920 8,000 SH SOLE 8,000 0 0
TORTOISE ENERGY INFRA CORP COM 89147L886 5,482,374 127,349 SH SOLE 127,349 0 0
TRAILBLAZER MERGER CORP I RIGHT 04/21/2028 89278D125 19,943 90,651 SH SOLE 90,651 0 0
UY SCUTI ACQUISITION CORP. UNIT 99/99/9999 G93Y0A120 212,613 21,145 SH SOLE 21,145 0 0
VIRTUS TOTAL RETURN FD INC COM 92835W107 835,072 139,878 SH SOLE 139,878 0 0
VOYAGER ACQUISITION CORP CL A G93A7H104 3,973,091 390,284 SH SOLE 390,284 0 0
VOYAGER ACQUISITION CORP *W EXP 05/16/203 G93A7H112 29,310 195,142 SH SOLE 195,142 0 0
YHN ACQUISITION I LTD SHS G1514D101 1,117,206 109,530 SH SOLE 109,530 0 0
YHN ACQUISITION I LTD RIGHT 08/15/2029 G1514D127 7,830 60,185 SH SOLE 60,185 0 0