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        <name>UNITED STATES OF AMERICA - BUREAU OF THE PUBLIC DEBT</name>
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        <name>OSI SYSTEMS INC</name>
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        <name>ORMAT TECHNOLOGIES INC</name>
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        <name>COREWEAVE INC</name>
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        <name>NEBIUS GROUP NV</name>
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        <name>INVACARE CORP</name>
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      <invstOrSec>
        <name>BANDWIDTH INC</name>
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        <name>WISDOMTREE INC</name>
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            <dbtSecRefInstrument>
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              <title>WisdomTree Inc</title>
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      <invstOrSec>
        <name>ANI PHARMACEUTICALS INC</name>
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            <dbtSecRefInstrument>
              <name>ANI Pharmaceuticals Inc</name>
              <title>ANI Pharmaceuticals Inc</title>
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      <invstOrSec>
        <name>AMERICAN TOWER CORP</name>
        <lei>5493006ORUSIL88JOE18</lei>
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        <name>SNOWFLAKE INC</name>
        <lei>254900CJNSY1K7T53Z16</lei>
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              <title>Snowflake Inc</title>
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      <invstOrSec>
        <name>FIRST MAJESTIC SILVER CORP</name>
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        <invCountry>CA</invCountry>
        
        <isRestrictedSec>Y</isRestrictedSec>
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            <dbtSecRefInstrument>
              <name>First Majestic Silver Corp</name>
              <title>First Majestic Silver Corp</title>
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      <invstOrSec>
        <name>BLOOM ENERGY CORP</name>
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        <title>BE 0 11/15/30</title>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
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              <title>Bloom Energy Corp</title>
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      <invstOrSec>
        <name>ORACLE CORP</name>
        <lei>1Z4GXXU7ZHVWFCD8TV52</lei>
        <title>ORACLE CORP DEPOSITARY SHARES EACH REPRESENTING A 1/2,000TH INTEREST IN A SHARE OF 6.50% SERIES D MANDATORY CONVERTIBLE PREFERRED STOCK</title>
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        <name>PPL CORP</name>
        <lei>9N3UAJSNOUXFKQLF3V18</lei>
        <title>PPL 7 02/15/29</title>
        <cusip>69351T866</cusip>
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          <couponKind>Fixed</couponKind>
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          <isMandatoryConvrtbl>Y</isMandatoryConvrtbl>
          <isContngtConvrtbl>N</isContngtConvrtbl>
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              <title>PPL Corp</title>
              <curCd>EUR</curCd>
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                <ticker value="PP9"/>
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        <name>UBER TECHNOLOGIES INC</name>
        <lei>549300B2FTG34FILDR98</lei>
        <title>UBER 0.875 12/01/28 2028</title>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
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            <dbtSecRefInstrument>
              <name>Uber Technologies Inc</name>
              <title>Uber Technologies Inc</title>
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        <name>BWX TECHNOLOGIES INC</name>
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      <invstOrSec>
        <name>KITE REALTY GROUP LP</name>
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              <title>Kite Realty Group Trust</title>
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      <invstOrSec>
        <name>ONTO INNOVATION INC</name>
        <lei>254900RXZVN73CHOO062</lei>
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              <title>Onto Innovation Inc</title>
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      <invstOrSec>
        <name>EQUINIX INC</name>
        <lei>549300EVUN2BTLJ3GT74</lei>
        <title>EQUINIX INC COM</title>
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        <invCountry>US</invCountry>
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      <invstOrSec>
        <name>AKAMAI TECHNOLOGIES INC</name>
        <lei>OC1LZNN2LF5WTJ5RIL89</lei>
        <title>AKAM 0.25 05/15/33</title>
        <cusip>00971TAQ4</cusip>
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          <isin value="US00971TAQ40"/>
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        <balance>2000000.00000000</balance>
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        <invCountry>US</invCountry>
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              <name>Akamai Technologies Inc</name>
              <title>Akamai Technologies Inc</title>
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            <currencyInfo convRatio="10.75130000" curCd="USD"/>
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          <delta>XXXX</delta>
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      <invstOrSec>
        <name>IONIS PHARMACEUTICALS INC</name>
        <lei>549300SI4ZGLG0BLUZ92</lei>
        <title>IONS 0 12/01/30</title>
        <cusip>462222AG5</cusip>
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          <isin value="US462222AG55"/>
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        <balance>3977000.00000000</balance>
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        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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          <couponKind>None</couponKind>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
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            <dbtSecRefInstrument>
              <name>Ionis Pharmaceuticals Inc</name>
              <title>Ionis Pharmaceuticals Inc</title>
              <curCd>USD</curCd>
              <identifiers>
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                <isin value="US4622221004"/>
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      <invstOrSec>
        <name>NEXTERA ENERGY INC</name>
        <lei>254900RHL9MEUS5NKX63</lei>
        <title>NEE 7.375 02/15/29</title>
        <cusip>65339F655</cusip>
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          <isin value="US65339F6557"/>
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        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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          <maturityDt>2029-02-15</maturityDt>
          <couponKind>Fixed</couponKind>
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          <isMandatoryConvrtbl>Y</isMandatoryConvrtbl>
          <isContngtConvrtbl>N</isContngtConvrtbl>
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            <dbtSecRefInstrument>
              <name>NextEra Energy Inc</name>
              <title>NextEra Energy Inc</title>
              <curCd>USD</curCd>
              <identifiers>
                <cusip value="65339F101"/>
                <isin value="US65339F1012"/>
                <ticker value="NEE"/>
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          <delta>XXXX</delta>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>BITFARMS LTD</name>
        <lei>254900YWMA64Y1RPNJ12</lei>
        <title>KEEL 1.375 01/15/31</title>
        <cusip>09173BAA5</cusip>
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        <balance>3495000.00000000</balance>
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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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            <dbtSecRefInstrument>
              <name>Keel Infrastructure Corp</name>
              <title>Keel Infrastructure Corp</title>
              <curCd>CAD</curCd>
              <identifiers>
                <cusip value="486917107"/>
                <isin value="US4869171078"/>
                <ticker value="KEEL"/>
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          <delta>XXXX</delta>
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        <name>VOYAGER TECHNOLOGIES INC</name>
        <lei>254900DDCLSP240FE187</lei>
        <title>VOYG 0.75 11/15/30</title>
        <cusip>92892BAA1</cusip>
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            <dbtSecRefInstrument>
              <name>Voyager Technologies Inc</name>
              <title>Voyager Technologies Inc</title>
              <curCd>USD</curCd>
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                <cusip value="92892B103"/>
                <isin value="US92892B1035"/>
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      <invstOrSec>
        <name>CMS ENERGY CORP</name>
        <lei>549300IA9XFBAGNIBW29</lei>
        <title>CMS 3.125 05/01/31</title>
        <cusip>125896BZ2</cusip>
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            <dbtSecRefInstrument>
              <name>CMS Energy Corp</name>
              <title>CMS Energy Corp</title>
              <curCd>USD</curCd>
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      <invstOrSec>
        <name>CRESCENT ENERGY COMPANY</name>
        <lei>N/A</lei>
        <title>CRGY 2.75 03/15/31</title>
        <cusip>44952JAA2</cusip>
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          <isin value="US44952JAA25"/>
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            <dbtSecRefInstrument>
              <name>Crescent Energy Co</name>
              <title>Crescent Energy Co</title>
              <curCd>USD</curCd>
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                <cusip value="44952J104"/>
                <isin value="US44952J1043"/>
                <ticker value="CRGY"/>
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          <delta>XXXX</delta>
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      <invstOrSec>
        <name>INDIE SEMICONDUCTOR INC</name>
        <lei>254900L1MFXFYGB1PV53</lei>
        <title>INDI 3.5 12/15/29</title>
        <cusip>45569UAC5</cusip>
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          <isin value="US45569UAC53"/>
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        <balance>2000000.00000000</balance>
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        <curCd>USD</curCd>
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        <name>NEBIUS GROUP NV</name>
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        <isRestrictedSec>Y</isRestrictedSec>
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        <name>PPL CAPITAL FUNDING INC</name>
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        <name>FLUOR CORP</name>
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        <name>BRIDGEBIO PHARMA INC</name>
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        <name>VSE CORP</name>
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        <name>LIGAND PHARMACEUTICALS INC</name>
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        <title>LGND 0.75 10/01/30</title>
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        <name>IREN LTD</name>
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        <name>CYBERARK SOFTWARE LTD</name>
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        <isRestrictedSec>N</isRestrictedSec>
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              <title>Palo Alto Networks Inc</title>
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      <invstOrSec>
        <name>NOVA LTD</name>
        <lei>529900B2DSWE5V3SC292</lei>
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          <isin value="US66982MAA27"/>
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          <couponKind>None</couponKind>
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          <isContngtConvrtbl>Y</isContngtConvrtbl>
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            <dbtSecRefInstrument>
              <name>Nova Ltd</name>
              <title>Nova Ltd</title>
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                <cusip value="000000000"/>
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            <currencyInfo convRatio="3.12340000" curCd="USD"/>
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          <delta>XXXX</delta>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>SBA COMMUNICATIONS CORP</name>
        <lei>5299001HX8ZN8Y8QIT49</lei>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>ALIBABA GROUP HOLDING LTD</name>
        <lei>5493001NTNQJDH60PM02</lei>
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          <isin value="US01609WBG69"/>
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        <invCountry>KY</invCountry>
        
        <isRestrictedSec>N</isRestrictedSec>
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            <dbtSecRefInstrument>
              <name>Alibaba Group Holding Ltd</name>
              <title>Alibaba Group Holding Ltd</title>
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                <cusip value="01609W102"/>
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            <currencyInfo convRatio="9.98230000" curCd="USD"/>
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          <delta>XXXX</delta>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>LUMENTUM HOLDINGS INC</name>
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          <maturityDt>2032-03-15</maturityDt>
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          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>Lumentum Holdings Inc</name>
              <title>Lumentum Holdings Inc</title>
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                <cusip value="55024U109"/>
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                <ticker value="LITE"/>
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            <currencyInfo convRatio="5.32570000" curCd="USD"/>
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          <delta>XXXX</delta>
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        <securityLending>
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      <invstOrSec>
        <name>UNITED STATES OF AMERICA - BUREAU OF THE PUBLIC DEBT</name>
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        <title>B 0 09/03/26</title>
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        <issuerCat>UST</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2026-09-03</maturityDt>
          <couponKind>None</couponKind>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>GALAXY DIGITAL INC</name>
        <lei>9845001C4070E5N07806</lei>
        <title>GLXYLP 2.5 12/01/29</title>
        <cusip>36317GAB2</cusip>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>Galaxy Digital Inc</name>
              <title>Galaxy Digital Inc</title>
              <curCd>EUR</curCd>
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                <cusip value="36317J209"/>
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                <ticker value="0P0"/>
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            <currencyInfo convRatio="10497.58560381" curCd="USD"/>
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          <delta>XXXX</delta>
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        <securityLending>
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          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>CELCUITY INC</name>
        <lei>25490070W7UU7W2SEY87</lei>
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          <isin value="US15102KAB61"/>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2032-08-01</maturityDt>
          <couponKind>Fixed</couponKind>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>Celcuity Inc</name>
              <title>Celcuity Inc</title>
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              <identifiers>
                <cusip value="15102K100"/>
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          <currencyInfos>
            <currencyInfo convRatio="8.03020000" curCd="USD"/>
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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>UNITED STATES OF AMERICA - BUREAU OF THE PUBLIC DEBT</name>
        <lei>254900HROIFWPRGM1V77</lei>
        <title>B 0 09/17/26</title>
        <cusip>912797UG0</cusip>
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        <valUSD>952424.90000000</valUSD>
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        <issuerCat>UST</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2026-09-17</maturityDt>
          <couponKind>None</couponKind>
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          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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      <invstOrSec>
        <name>CROWN CASTLE INC</name>
        <lei>54930012H97VSM0I2R19</lei>
        <title>CROWN CASTLE INC COM</title>
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          <ticker value="CCI"/>
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        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <securityLending>
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      <invstOrSec>
        <name>LIVE NATION ENTERTAINMENT INC</name>
        <lei>5493007B9BM9ZXJINO78</lei>
        <title>LYV 2.875 01/15/30</title>
        <cusip>538034BC2</cusip>
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          <isin value="US538034BC20"/>
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        <balance>2000000.00000000</balance>
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        <issuerCat>CORP</issuerCat>
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        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
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          <couponKind>Fixed</couponKind>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
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            <dbtSecRefInstrument>
              <name>Live Nation Entertainment Inc</name>
              <title>Live Nation Entertainment Inc</title>
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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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          <isin value="US53115LAA26"/>
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        <balance>1600000.00000000</balance>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2031-03-01</maturityDt>
          <couponKind>None</couponKind>
          <annualizedRt>0.00000000</annualizedRt>
          <isDefault>N</isDefault>
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            <dbtSecRefInstrument>
              <name>Liberty Energy Inc</name>
              <title>Liberty Energy Inc</title>
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        <name>PAGAYA US HOLDING COMPANY LLC</name>
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        <title>PGY 6.125 10/01/29</title>
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        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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          <maturityDt>2029-10-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>6.12500000</annualizedRt>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
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            <dbtSecRefInstrument>
              <name>Pagaya Technologies Ltd</name>
              <title>Pagaya Technologies Ltd</title>
              <curCd>USD</curCd>
              <identifiers>
                <cusip value="000000000"/>
                <isin value="IL0011858912"/>
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            <currencyInfo convRatio="71.46690000" curCd="USD"/>
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      <invstOrSec>
        <name>MICROCHIP TECHNOLOGY INC</name>
        <lei>5493007PTFULNYZJ1R12</lei>
        <title>MICROCHIP TECHNOLOGY INC 7.50 % DEP SHS REPSTG 1/20TH PFD CONV SER A</title>
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          <isin value="US5950173022"/>
          <ticker value="MCHP"/>
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        <balance>51500.00000000</balance>
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        <assetCat>EP</assetCat>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>ULTRA CLEAN HOLDINGS INC</name>
        <lei>5493007L6LS7QX18PE75</lei>
        <title>UCTT 0 03/15/31</title>
        <cusip>90385VAA5</cusip>
        <identifiers>
          <isin value="US90385VAA52"/>
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        <balance>550000.00000000</balance>
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        <curCd>USD</curCd>
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    <signature>
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      <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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</edgarSubmission>
