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        <name>N/A</name>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <name>EDWARDS LIFESCIENCES CORP</name>
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        <isRestrictedSec>N</isRestrictedSec>
        
        <fairValLevel>2</fairValLevel>
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        <name>TRUIST FINANCIAL CORP</name>
        <lei>549300DRQQI75D2JP341</lei>
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        <isRestrictedSec>N</isRestrictedSec>
        
        <fairValLevel>2</fairValLevel>
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        <name>CENCORA INC</name>
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        <fairValLevel>2</fairValLevel>
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        <name>MAGNA INTERNATIONAL INC</name>
        <lei>95RWVLFZX6VGDZNNTN43</lei>
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        <invCountry>CA</invCountry>
        
        <isRestrictedSec>N</isRestrictedSec>
        
        <fairValLevel>2</fairValLevel>
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        <name>F.N.B. CORP (PENNSYLVANIA)</name>
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        <cusip>302520AD3</cusip>
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        <isRestrictedSec>N</isRestrictedSec>
        
        <fairValLevel>2</fairValLevel>
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        <name>ROPER TECHNOLOGIES INC</name>
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        <cusip>776696AG1</cusip>
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        <name>HEICO CORP</name>
        <lei>529900O1DTDLCJ7L0I14</lei>
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        <name>N/A</name>
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        <name>Churchill LBC LLC</name>
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        <name>J.M. SMUCKER COMPANY (THE)</name>
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        <name>GARRETT MOTION HOLDINGS INC / GARRETT LX I SARL</name>
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        <title>Garrett Motion Holdings 7.75%, Due 05/31/2032</title>
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        <name>MOHAWK INDUSTRIES INC</name>
        <lei>549300JI1115MG3Q6322</lei>
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        <fairValLevel>2</fairValLevel>
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        <name>ZIONS BANCORP NA</name>
        <lei>8WH0EE09O9V05QJZ3V89</lei>
        <title>Zions Bancorporation NA 3.25%, Due 10/29/2029</title>
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        <invCountry>US</invCountry>
        
        <isRestrictedSec>N</isRestrictedSec>
        
        <fairValLevel>2</fairValLevel>
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        <name>TIMKEN COMPANY (THE)</name>
        <lei>B0I35MLPFXZSE70ASS73</lei>
        <title>Timken Company (The) 4.50%, due 12/15/2028</title>
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        <valUSD>12361158.77000000</valUSD>
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        <isRestrictedSec>N</isRestrictedSec>
        
        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>PENSKE TRUCK LEASING CO LP / PENSKE TRUCK LEASING FINANCE CORP</name>
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        <isRestrictedSec>Y</isRestrictedSec>
        
        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>Reese Farms Development LLC</name>
        <lei>N/A</lei>
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        <isRestrictedSec>Y</isRestrictedSec>
        
        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>UNITED STATES OF AMERICA - BUREAU OF THE PUBLIC DEBT</name>
        <lei>254900HROIFWPRGM1V77</lei>
        <title>U.S. Treasury Notes 4.375%, Due 12/31/2029</title>
        <cusip>91282CMD0</cusip>
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          <isin value="US91282CMD01"/>
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        <isRestrictedSec>N</isRestrictedSec>
        
        <fairValLevel>2</fairValLevel>
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        <name>PAYPAL HOLDINGS INC</name>
        <lei>5493005X2GO78EFZ3E94</lei>
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        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        
        <isRestrictedSec>N</isRestrictedSec>
        
        <fairValLevel>2</fairValLevel>
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        <name>TEXTRON INC</name>
        <lei>3PPKBHUG1HD6BO7RNR87</lei>
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        <isRestrictedSec>N</isRestrictedSec>
        
        <fairValLevel>2</fairValLevel>
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        <name>BANK OZK</name>
        <lei>549300VYK2WBD7SST478</lei>
        <title>Bank of the Ozarks 2.75 % Due 10/1/31</title>
        <cusip>06417NA94</cusip>
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        <curCd>USD</curCd>
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        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        
        <isRestrictedSec>Y</isRestrictedSec>
        
        <fairValLevel>2</fairValLevel>
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          <maturityDt>2031-10-01</maturityDt>
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        <name>TRUIST FINANCIAL CORP</name>
        <lei>549300DRQQI75D2JP341</lei>
        <title>Truist Financial Corporation Floater, Due 05/15/2027</title>
        <cusip>86787XAA3</cusip>
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        <curCd>USD</curCd>
        <valUSD>5767934.39000000</valUSD>
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        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        
        <isRestrictedSec>N</isRestrictedSec>
        
        <fairValLevel>2</fairValLevel>
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          <couponKind>Floating</couponKind>
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        <name>N/A</name>
        <lei>N/A</lei>
        <title>Princeton 151 LBC, LLC 9.0%, Due 12/15/2030</title>
        <cusip>N/A</cusip>
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          <isin value="US74233QAA40"/>
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        <balance>2600000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>2555898.80000000</valUSD>
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        <invCountry>US</invCountry>
        
        <isRestrictedSec>N</isRestrictedSec>
        
        <fairValLevel>2</fairValLevel>
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        <name>CROCS INC</name>
        <lei>549300B0J6YCXD63OG72</lei>
        <title>Crocs Inc. 4.125%, Due 08/15/2031</title>
        <cusip>227046AB5</cusip>
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        <curCd>USD</curCd>
        <valUSD>12401302.50000000</valUSD>
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        <invCountry>US</invCountry>
        
        <isRestrictedSec>Y</isRestrictedSec>
        
        <fairValLevel>2</fairValLevel>
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          <annualizedRt>4.12500000</annualizedRt>
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        <name>UNITED STATES OF AMERICA - BUREAU OF THE PUBLIC DEBT</name>
        <lei>254900HROIFWPRGM1V77</lei>
        <title>U.S. Treasury Notes 4.25%, Due 2/15/2028</title>
        <cusip>91282CMN8</cusip>
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        <balance>10000000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>9996093.80000000</valUSD>
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        <issuerCat>UST</issuerCat>
        <invCountry>US</invCountry>
        
        <isRestrictedSec>N</isRestrictedSec>
        
        <fairValLevel>2</fairValLevel>
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          <couponKind>Fixed</couponKind>
          <annualizedRt>4.25000000</annualizedRt>
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        <name>HUMANA INC</name>
        <lei>529900YLDW34GJAO4J06</lei>
        <title>Humana Incorporated 5.375%, Due 04/15/2031</title>
        <cusip>444859CA8</cusip>
        <identifiers>
          <isin value="US444859CA81"/>
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        <balance>8000000.00000000</balance>
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        <curCd>USD</curCd>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        
        <isRestrictedSec>N</isRestrictedSec>
        
        <fairValLevel>2</fairValLevel>
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          <couponKind>Fixed</couponKind>
          <annualizedRt>5.37500000</annualizedRt>
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        <name>LKQ CORP</name>
        <lei>DS830JTTZQN6GK0I2E41</lei>
        <title>LKQ Corporation 5.75%, Due 06/15/2028</title>
        <cusip>501889AD1</cusip>
        <identifiers>
          <isin value="US501889AD16"/>
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        <invCountry>US</invCountry>
        
        <isRestrictedSec>N</isRestrictedSec>
        
        <fairValLevel>2</fairValLevel>
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          <couponKind>Fixed</couponKind>
          <annualizedRt>5.75000000</annualizedRt>
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        <name>FIDELITY NATIONAL INFORMATION SERVICES INC</name>
        <lei>6WQI0GK1PRFVBA061U48</lei>
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        <cusip>31620MBW5</cusip>
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        <invCountry>US</invCountry>
        
        <isRestrictedSec>N</isRestrictedSec>
        
        <fairValLevel>2</fairValLevel>
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          <couponKind>Fixed</couponKind>
          <annualizedRt>4.70000000</annualizedRt>
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        <name>UNITED STATES OF AMERICA - BUREAU OF THE PUBLIC DEBT</name>
        <lei>254900HROIFWPRGM1V77</lei>
        <title>U.S. Treasury Notes 3.5%, Due 11/15/2028</title>
        <cusip>91282CPK1</cusip>
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        <fairValLevel>2</fairValLevel>
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        <name>ARROW ELECTRONICS INC</name>
        <lei>549300YNNLBXT8N8R512</lei>
        <title>Arrow Electronics Incorporated 5.15%, Due 08/21/2029</title>
        <cusip>04273WAF8</cusip>
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        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        
        <isRestrictedSec>N</isRestrictedSec>
        
        <fairValLevel>2</fairValLevel>
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          <couponKind>Fixed</couponKind>
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        <name>FISERV INC</name>
        <lei>GI7UBEJLXYLGR2C7GV83</lei>
        <title>Fiserv, Inc. 4.55%, Due 02/15/2031</title>
        <cusip>337738BP2</cusip>
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        <valUSD>7735345.52000000</valUSD>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        
        <isRestrictedSec>N</isRestrictedSec>
        
        <fairValLevel>2</fairValLevel>
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          <maturityDt>2031-02-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>4.55000000</annualizedRt>
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          <isLoanByFund>N</isLoanByFund>
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        <name>POLARIS INC</name>
        <lei>549300QJSN8UVWN1EI78</lei>
        <title>POLARIS INC SR NT 6.95%, DUE 03/15/2029</title>
        <cusip>731068AA0</cusip>
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        <balance>8000000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>8327393.36000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        
        <isRestrictedSec>N</isRestrictedSec>
        
        <fairValLevel>2</fairValLevel>
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          <maturityDt>2029-03-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>6.95000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>NATURAL RESOURCE PARTNERS LP</name>
        <lei>529900EECJ7CSX1S1S58</lei>
        <title>NATURAL RESOURCE PARTNERS, L.P. </title>
        <cusip>63900P608</cusip>
        <identifiers>
          <isin value="US63900P6088"/>
        </identifiers>
        <balance>69000.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>6766140.00000000</valUSD>
        <pctVal>1.567815433802</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>Ponder Farms LBC LLC</name>
        <lei>N/A</lei>
        <title>Ponder Farms LBC, LLC 8.50%, Due 01/01/2029</title>
        <cusip>732377AA4</cusip>
        <identifiers>
          <isin value="US732377AA43"/>
        </identifiers>
        <balance>4131913.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>4111827.07000000</valUSD>
        <pctVal>0.952771586380</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        
        <isRestrictedSec>Y</isRestrictedSec>
        
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2029-01-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>8.50000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
    </invstOrSecs>
    <signature>
      <ncom:dateSigned>2026-08-28</ncom:dateSigned>
      <ncom:nameOfApplicant>Eubel Brady &amp; Suttman Income Fund</ncom:nameOfApplicant>
      <ncom:signature>Sarah Criger</ncom:signature>
      <ncom:signerName>Sarah Criger</ncom:signerName>
      <ncom:title>VP, Fund Accounting</ncom:title>
    </signature>
  </formData>
</edgarSubmission>
