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
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 FIGI (to the nearest dollar) PRN AMT PRN CALL DISCRETION MANAGER SOLE SHARED NONE
1-800-FLOWERS.COM INC-CL A EQUITY 68243Q106   1,211,000 173,000 SH   SOLE   173,000 0 0
A10 NETWORKS INC EQUITY 002121101   766,530 51,000 SH   SOLE   51,000 0 0
ACCURAY INC EQUITY 004397105   176,800 65,000 SH   SOLE   65,000 0 0
ACME UNITED CORP EQUITY 004816104   1,643,950 55,000 SH   SOLE   55,000 0 0
ADTHEORENT HOLDINGS CO INC EQUITY 00739D109   109,650 85,000 SH   SOLE   85,000 0 0
AGILYSYS INC EQUITY 00847J105   264,640 4,000 SH   SOLE   4,000 0 0
ALITHYA GROUP INC-CLASS A EQUITY 01643B106   999,620 662,000 SH   SOLE   662,000 0 0
ALLIENT INC EQUITY 019330109   3,725,860 120,500 SH   SOLE   120,500 0 0
AMERICAN OUTDOOR BRANDS INC EQUITY 02875D109   1,668,840 170,638 SH   SOLE   170,638 0 0
AMERICAN SOFTWARE INC-CL A EQUITY 029683109   1,535,640 134,000 SH   SOLE   134,000 0 0
AMPCO-PITTSBURGH CORP EQUITY 032037103   394,500 150,000 SH   SOLE   150,000 0 0
AMPCO-PITTSBURGH CORP WARRANTS 8/1/25 WARRANT 032037111   15,040 47,000 SH   SOLE   47,000 0 0
ANTERIX INC EQUITY 03676C100   1,976,940 63,000 SH   SOLE   63,000 0 0
ARLO TECHNOLOGIES INC EQUITY 04206A101   1,256,600 122,000 SH   SOLE   122,000 0 0
ARRAY TECHNOLOGIES INC 1.000 12/01/28 CVT BOND CONVERTIBLE 04271TAB6   603,039 528,000 PRN   SOLE   528,000 0 0
ARTESIAN RESOURCES CORP-CL A EQUITY 043113208   1,357,117 32,320 SH   SOLE   32,320 0 0
ASTEC INDUSTRIES INC EQUITY 046224101   8,362,025 177,500 SH   SOLE   177,500 0 0
ASTRONICS CORP EQUITY 046433108   3,457,480 218,000 SH   SOLE   218,000 0 0
ATLANTIC AMERICAN CORP EQUITY 048209100   42,460 22,000 SH   SOLE   22,000 0 0
ATLANTIC UNION BANKSHARES CO EQUITY 04911A107   1,187,002 41,244 SH   SOLE   41,244 0 0
AVID TECHNOLOGY INC EQUITY 05367P100   591,140 22,000 SH   SOLE   22,000 0 0
AZZ INC EQUITY 002474104   638,120 14,000 SH   SOLE   14,000 0 0
BADGER METER INC EQUITY 056525108   935,155 6,500 SH   SOLE   6,500 0 0
BALLY'S CORP EQUITY 05875B106   157,320 12,000 SH   SOLE   12,000 0 0
BANDWIDTH INC 0.250 03/01/26 CVT BOND CONVERTIBLE 05988JAB9   561,260 700,000 PRN   SOLE   700,000 0 0
BANK7 CORP EQUITY 06652N107   310,638 13,800 SH   SOLE   13,800 0 0
BASSETT FURNITURE INDS EQUITY 070203104   405,805 27,700 SH   SOLE   27,700 0 0
BEASLEY BROADCAST GRP INC -A EQUITY 074014101   220,700 253,300 SH   SOLE   253,300 0 0
BELLRING BRANDS INC EQUITY 07831C103   618,450 15,000 SH   SOLE   15,000 0 0
BIG 5 SPORTING GOODS CORP EQUITY 08915P101   112,160 16,000 SH   SOLE   16,000 0 0
BOYD GAMING CORP EQUITY 103304101   973,280 16,000 SH   SOLE   16,000 0 0
CAESARS ENTERTAINMENT INC EQUITY 12769G100   936,270 20,200 SH   SOLE   20,200 0 0
CALAVO GROWERS INC EQUITY 128246105   1,185,810 47,000 SH   SOLE   47,000 0 0
CALIFORNIA WATER SERVICE GRP EQUITY 130788102   1,107,054 23,400 SH   SOLE   23,400 0 0
CAPITAL CITY BANK GROUP INC EQUITY 139674105   2,380,434 79,800 SH   SOLE   79,800 0 0
CASELLA WASTE SYSTEMS INC-A EQUITY 147448104   2,433,970 31,900 SH   SOLE   31,900 0 0
CAVCO INDUSTRIES INC EQUITY 149568107   3,862,696 14,540 SH   SOLE   14,540 0 0
CHART INDUSTRIES INC 6.750 12/15/25 SR:B CVT PREFERRED CONVER 16115Q407   466,760 7,000 SH   SOLE   7,000 0 0
CHASE CORP EQUITY 16150R104   3,244,365 25,500 SH   SOLE   25,500 0 0
CHESAPEAKE UTILITIES CORP EQUITY 165303108   684,250 7,000 SH   SOLE   7,000 0 0
CHURCHILL DOWNS INC EQUITY 171484108   394,536 3,400 SH   SOLE   3,400 0 0
CIRCOR INTERNATIONAL INC EQUITY 17273K109   780,500 14,000 SH   SOLE   14,000 0 0
CITIZENS & NORTHERN CORP EQUITY 172922106   290,628 16,560 SH   SOLE   16,560 0 0
COHERUS BIOSCIENCES INC 1.500 04/15/26 CVT BOND CONVERTIBLE 19249HAB9   219,786 350,000 PRN   SOLE   350,000 0 0
COLUMBUS MCKINNON CORP/NY EQUITY 199333105   2,373,880 68,000 SH   SOLE   68,000 0 0
COMMERCIAL VEHICLE GROUP INC EQUITY 202608105   2,172,800 280,000 SH   SOLE   280,000 0 0
COMTECH TELECOMMUNICATIONS EQUITY 205826209   1,128,750 129,000 SH   SOLE   129,000 0 0
CONMED CORP 2.250 06/15/27 CVT BOND CONVERTIBLE 207410AH4   334,033 350,000 PRN   SOLE   350,000 0 0
CONSOLIDATED WATER CO-ORD SH EQUITY G23773107   1,612,548 56,700 SH   SOLE   56,700 0 0
CORE MOLDING TECHNOLOGIES IN EQUITY 218683100   3,960,110 139,000 SH   SOLE   139,000 0 0
CTS CORP EQUITY 126501105   6,678,400 160,000 SH   SOLE   160,000 0 0
CUTERA INC EQUITY 232109108   1,150,783 191,160 SH   SOLE   191,160 0 0
DAKTRONICS INC EQUITY 234264109   535,200 60,000 SH   SOLE   60,000 0 0
DANA INC EQUITY 235825205   696,825 47,500 SH   SOLE   47,500 0 0
DAWSON GEOPHYSICAL CO EQUITY 239360100   55,680 24,000 SH   SOLE   24,000 0 0
DENNY'S CORP EQUITY 24869P104   482,790 57,000 SH   SOLE   57,000 0 0
DHI GROUP INC EQUITY 23331S100   137,700 45,000 SH   SOLE   45,000 0 0
DIGI INTERNATIONAL INC EQUITY 253798102   270,000 10,000 SH   SOLE   10,000 0 0
DISH NETWORK CORP 0.000 12/15/25 CVT BOND CONVERTIBLE 25470MAF6   472,157 700,000 PRN   SOLE   700,000 0 0
DISTRIBUTION SOLUTIONS GROUP EQUITY 520776105   6,708,000 258,000 SH   SOLE   258,000 0 0
DUCOMMUN INC EQUITY 264147109   7,681,255 176,540 SH   SOLE   176,540 0 0
EASTERN CO/THE EQUITY 276317104   5,354,250 295,000 SH   SOLE   295,000 0 0
EDGIO INC 3.500 08/01/25 CVT BOND CONVERTIBLE 53261MAB0   442,210 500,000 PRN   SOLE   500,000 0 0
ELECTROMED INC EQUITY 285409108   365,125 35,142 SH   SOLE   35,142 0 0
ENERGY RECOVERY INC EQUITY 29270J100   636,300 30,000 SH   SOLE   30,000 0 0
EW SCRIPPS CO NEW EQUITY 811054402   1,862,104 339,800 SH   SOLE   339,800 0 0
EXELIXIS INC EQUITY 30161Q104   1,321,925 60,500 SH   SOLE   60,500 0 0
FARMER BROS CO EQUITY 307675108   1,313,220 509,000 SH   SOLE   509,000 0 0
FARMERS NATL BANC CORP EQUITY 309627107   462,400 40,000 SH   SOLE   40,000 0 0
FEDERAL SIGNAL CORP EQUITY 313855108   4,706,724 78,800 SH   SOLE   78,800 0 0
FIRST INTERNET BANCORP EQUITY 320557101   396,172 24,440 SH   SOLE   24,440 0 0
FLUSHING FINANCIAL CORP EQUITY 343873105   5,006,469 381,300 SH   SOLE   381,300 0 0
FNB CORP EQUITY 302520101   798,460 74,000 SH   SOLE   74,000 0 0
FOSTER (LB) CO-A EQUITY 350060109   3,261,578 172,479 SH   SOLE   172,479 0 0
FREQUENCY ELECTRONICS INC EQUITY 358010106   69,400 10,000 SH   SOLE   10,000 0 0
FRP HOLDINGS INC EQUITY 30292L107   1,052,415 19,500 SH   SOLE   19,500 0 0
FS BANCORP INC EQUITY 30263Y104   947,422 32,116 SH   SOLE   32,116 0 0
FUBOTV INC 3.250 02/15/26 CVT BOND CONVERTIBLE 35953DAB0   238,396 360,000 PRN   SOLE   360,000 0 0
GAMBLING.COM GROUP LTD EQUITY G3R239101   2,281,060 174,393 SH   SOLE   174,393 0 0
GAN LTD EQUITY G3728V109   32,480 28,000 SH   SOLE   28,000 0 0
GARRETT MOTION INC EQUITY 366505105   394,000 50,000 SH   SOLE   50,000 0 0
GENCOR INDUSTRIES INC EQUITY 368678108   6,691,968 473,600 SH   SOLE   473,600 0 0
GENIUS SPORTS LTD EQUITY G3934V109   106,600 20,000 SH   SOLE   20,000 0 0
GENTHERM INC EQUITY 37253A103   464,466 8,560 SH   SOLE   8,560 0 0
GIBRALTAR INDUSTRIES INC EQUITY 374689107   5,738,350 85,000 SH   SOLE   85,000 0 0
GLATFELTER CORP EQUITY 377320106   36,000 18,000 SH   SOLE   18,000 0 0
GOLDEN ENTERTAINMENT INC EQUITY 381013101   4,152,870 121,500 SH   SOLE   121,500 0 0
GORMAN-RUPP CO EQUITY 383082104   2,829,400 86,000 SH   SOLE   86,000 0 0
GRAHAM CORP EQUITY 384556106   2,224,400 134,000 SH   SOLE   134,000 0 0
GRAY TELEVISION INC EQUITY 389375106   1,668,550 241,120 SH   SOLE   241,120 0 0
GRAY TELEVISION INC-A EQUITY 389375205   650,366 86,600 SH   SOLE   86,600 0 0
GYRODYNE LLC EQUITY 403829104   186,698 18,540 SH   SOLE   18,540 0 0
HALOZYME THERAPEUTICS IN 1.000 08/15/28 CVT BOND CONVERTIBLE 40637HAF6   374,940 400,000 PRN   SOLE   400,000 0 0
HANOVER BANCORP INC/NY EQUITY 410710206   271,350 15,000 SH   SOLE   15,000 0 0
HAWKINS INC EQUITY 420261109   4,094,783 69,580 SH   SOLE   69,580 0 0
HERC HOLDINGS INC EQUITY 42704L104   594,700 5,000 SH   SOLE   5,000 0 0
HOMESTREET INC EQUITY 43785V102   199,424 25,600 SH   SOLE   25,600 0 0
I3 VERTICALS INC-CLASS A EQUITY 46571Y107   2,046,162 96,791 SH   SOLE   96,791 0 0
ICC HOLDINGS INC EQUITY 44931Q104   273,700 17,000 SH   SOLE   17,000 0 0
ICF INTERNATIONAL INC EQUITY 44925C103   1,751,745 14,500 SH   SOLE   14,500 0 0
IMAX CORP EQUITY 45245E109   579,600 30,000 SH   SOLE   30,000 0 0
IMPINJ INC 1.125 05/15/27 CVT BOND CONVERTIBLE 453204AD1   350,468 400,000 PRN   SOLE   400,000 0 0
INFINERA CORP 2.500 03/01/27 CVT BOND CONVERTIBLE 45667GAE3   443,180 500,000 PRN   SOLE   500,000 0 0
INFUSYSTEM HOLDINGS INC EQUITY 45685K102   1,928,000 200,000 SH   SOLE   200,000 0 0
INGLES MARKETS INC-CLASS A EQUITY 457030104   301,320 4,000 SH   SOLE   4,000 0 0
INNOVATE CORP EQUITY 45784J105   421,200 260,000 SH   SOLE   260,000 0 0
INNOVATIVE SOLUTIONS & SUPP EQUITY 45769N105   791,920 104,200 SH   SOLE   104,200 0 0
INSPIRED ENTERTAINMENT INC EQUITY 45782N108   3,052,443 255,221 SH   SOLE   255,221 0 0
INSULET CORPORATION 0.375 09/01/26 CVT BOND CONVERTIBLE 45784PAK7   392,520 400,000 PRN   SOLE   400,000 0 0
INTEGER HOLDINGS CORP EQUITY 45826H109   1,704,284 21,730 SH   SOLE   21,730 0 0
INTERDIGITAL INC 3.500 06/01/27 CVT BOND CONVERTIBLE 45867GAD3   590,690 500,000 PRN   SOLE   500,000 0 0
INTEVAC INC EQUITY 461148108   985,870 317,000 SH   SOLE   317,000 0 0
JOHN BEAN TECHNOLOGIES CORP EQUITY 477839104   1,051,400 10,000 SH   SOLE   10,000 0 0
JOHNSON OUTDOORS INC-A EQUITY 479167108   273,450 5,000 SH   SOLE   5,000 0 0
KAMAN CORP EQUITY 483548103   1,572,000 80,000 SH   SOLE   80,000 0 0
KIMBALL ELECTRONICS INC EQUITY 49428J109   969,252 35,400 SH   SOLE   35,400 0 0
KKR & CO INC EQUITY 48251W104   3,726,800 60,500 SH   SOLE   60,500 0 0
LANDS' END INC EQUITY 51509F105   201,690 27,000 SH   SOLE   27,000 0 0
LA-Z-BOY INC EQUITY 505336107   617,600 20,000 SH   SOLE   20,000 0 0
LEE ENTERPRISES EQUITY 523768406   321,300 30,000 SH   SOLE   30,000 0 0
LEGACY HOUSING CORP EQUITY 52472M101   1,469,337 75,700 SH   SOLE   75,700 0 0
LEMAITRE VASCULAR INC EQUITY 525558201   299,640 5,500 SH   SOLE   5,500 0 0
LENDINGTREE INC 0.500 07/15/25 CVT BOND CONVERTIBLE 52603BAD9   396,125 500,000 PRN   SOLE   500,000 0 0
LIBERTY MEDIA CORP 2.250 08/15/27 CVT BOND CONVERTIBLE 531229AQ5   489,510 500,000 PRN   SOLE   500,000 0 0
LIFETIME BRANDS INC EQUITY 53222Q103   1,324,035 235,175 SH   SOLE   235,175 0 0
LIFEWAY FOODS INC EQUITY 531914109   113,740 11,000 SH   SOLE   11,000 0 0
LIMONEIRA CO EQUITY 532746104   2,987,400 195,000 SH   SOLE   195,000 0 0
MANITOWOC COMPANY INC EQUITY 563571405   270,900 18,000 SH   SOLE   18,000 0 0
MARCUS CORPORATION EQUITY 566330106   1,123,750 72,500 SH   SOLE   72,500 0 0
MARINE PRODUCTS CORP EQUITY 568427108   5,108,495 359,500 SH   SOLE   359,500 0 0
MARINEMAX INC EQUITY 567908108   459,480 14,000 SH   SOLE   14,000 0 0
MATERIALISE NV-ADR DEPOSITORY RECEI 57667T100   54,900 10,000 SH   SOLE   10,000 0 0
MEDALLION FINANCIAL CORP EQUITY 583928106   673,920 96,000 SH   SOLE   96,000 0 0
MESA LABORATORIES INC EQUITY 59064R109   420,280 4,000 SH   SOLE   4,000 0 0
MIDDLEBY CORP EQUITY 596278101   2,050,560 16,020 SH   SOLE   16,020 0 0
MIDDLESEX WATER CO EQUITY 596680108   344,500 5,200 SH   SOLE   5,200 0 0
MINERALS TECHNOLOGIES INC EQUITY 603158106   273,800 5,000 SH   SOLE   5,000 0 0
MITEK SYSTEMS INC EQUITY 606710200   1,468,640 137,000 SH   SOLE   137,000 0 0
MODINE MANUFACTURING CO EQUITY 607828100   10,316,625 225,500 SH   SOLE   225,500 0 0
MOTORCAR PARTS OF AMERICA IN EQUITY 620071100   122,968 15,200 SH   SOLE   15,200 0 0
MOVADO GROUP INC EQUITY 624580106   724,775 26,500 SH   SOLE   26,500 0 0
MSA SAFETY INC EQUITY 553498106   1,229,670 7,800 SH   SOLE   7,800 0 0
MYERS INDUSTRIES INC EQUITY 628464109   11,903,189 663,870 SH   SOLE   663,870 0 0
MYR GROUP INC/DELAWARE EQUITY 55405W104   1,751,880 13,000 SH   SOLE   13,000 0 0
NAPCO SECURITY TECHNOLOGIES EQUITY 630402105   222,500 10,000 SH   SOLE   10,000 0 0
NATHAN'S FAMOUS INC EQUITY 632347100   14,909,260 211,000 SH   SOLE   211,000 0 0
NATURAL GROCERS BY VITAMIN C EQUITY 63888U108   206,560 16,000 SH   SOLE   16,000 0 0
NAUTILUS INC EQUITY 63910B102   8,501 10,000 SH   SOLE   10,000 0 0
NAVIGATOR HOLDINGS LTD EQUITY Y62132108   1,477,000 100,000 SH   SOLE   100,000 0 0
NCL CORPORATION LTD 1.125 02/15/27 CVT BOND CONVERTIBLE 62886HBD2   185,099 223,000 PRN   SOLE   223,000 0 0
NEOGEN CORP EQUITY 640491106   3,930,480 212,000 SH   SOLE   212,000 0 0
NEOGENOMICS INC EQUITY 64049M209   744,150 60,500 SH   SOLE   60,500 0 0
NEURONETICS INC EQUITY 64131A105   45,900 34,000 SH   SOLE   34,000 0 0
OCEANFIRST FINANCIAL CORP EQUITY 675234108   151,067 10,440 SH   SOLE   10,440 0 0
OIL-DRI CORP OF AMERICA EQUITY 677864100   926,250 15,000 SH   SOLE   15,000 0 0
OOMA INC EQUITY 683416101   520,400 40,000 SH   SOLE   40,000 0 0
OPENLANE INC EQUITY 48238T109   468,488 31,400 SH   SOLE   31,400 0 0
OPKO HEALTH INC EQUITY 68375N103   284,800 178,000 SH   SOLE   178,000 0 0
OPTION CARE HEALTH INC EQUITY 68404L201   679,350 21,000 SH   SOLE   21,000 0 0
ORMAT TECHNOLOGIES INC 2.500 07/15/27 CVT BOND CONVERTIBLE 686688AB8   365,044 375,000 PRN   SOLE   375,000 0 0
ORTHOFIX MEDICAL INC EQUITY 68752M108   327,930 25,500 SH   SOLE   25,500 0 0
PACIFIC PREMIER BANCORP INC EQUITY 69478X105   217,600 10,000 SH   SOLE   10,000 0 0
PARK AEROSPACE CORP EQUITY 70014A104   941,118 60,600 SH   SOLE   60,600 0 0
PARK-OHIO HOLDINGS CORP EQUITY 700666100   3,832,675 192,500 SH   SOLE   192,500 0 0
PERFICIENT INC 0.125 11/15/26 CVT BOND CONVERTIBLE 71375UAF8   804,010 1,000,000 PRN   SOLE   1,000,000 0 0
PETIQ INC 4.000 06/01/26 CVT BOND CONVERTIBLE 71639TAB2   624,454 640,000 PRN   SOLE   640,000 0 0
PFSWEB INC EQUITY 717098206   1,316,880 177,000 SH   SOLE   177,000 0 0
PITNEY BOWES INC EQUITY 724479100   151,000 50,000 SH   SOLE   50,000 0 0
PLAYAGS INC EQUITY 72814N104   1,545,240 237,000 SH   SOLE   237,000 0 0
PLAYSTUDIOS INC EQUITY 72815G108   95,400 30,000 SH   SOLE   30,000 0 0
POST HOLDINGS INC 2.500 08/15/27 CVT BOND CONVERTIBLE 737446AT1   273,468 275,000 PRN   SOLE   275,000 0 0
PREFORMED LINE PRODUCTS CO EQUITY 740444104   455,224 2,800 SH   SOLE   2,800 0 0
PRIMIS FINANCIAL CORP EQUITY 74167B109   163,000 20,000 SH   SOLE   20,000 0 0
PRIMO WATER CORP EQUITY 74167P108   207,000 15,000 SH   SOLE   15,000 0 0
PROGRESS SOFTWARE CORP 1.000 04/15/26 CVT BOND CONVERTIBLE 743312AB6   783,902 760,000 PRN   SOLE   760,000 0 0
READING INTERNATIONAL INC-A EQUITY 755408101   545,900 257,500 SH   SOLE   257,500 0 0
READING INTERNATIONAL INC-B EQUITY 755408200   1,287,120 74,400 SH   SOLE   74,400 0 0
REDWOOD TRUST INC 7.750 06/15/27 CVT BOND CONVERTIBLE 758075AF2   225,713 250,000 PRN   SOLE   250,000 0 0
RENASANT CORP EQUITY 75970E107   799,581 30,530 SH   SOLE   30,530 0 0
RGC RESOURCES INC EQUITY 74955L103   1,487,973 86,010 SH   SOLE   86,010 0 0
RPC INC EQUITY 749660106   536,400 60,000 SH   SOLE   60,000 0 0
RUSH ENTERPRISES INC - CL B EQUITY 781846308   5,088,332 112,350 SH   SOLE   112,350 0 0
RUSH ENTERPRISES INC-CL A EQUITY 781846209   2,061,507 50,490 SH   SOLE   50,490 0 0
RUSH STREET INTERACTIVE INC EQUITY 782011100   92,400 20,000 SH   SOLE   20,000 0 0
S&W SEED CO EQUITY 785135104   347,200 310,000 SH   SOLE   310,000 0 0
SANDY SPRING BANCORP INC EQUITY 800363103   728,620 34,000 SH   SOLE   34,000 0 0
SILVERCREST ASSET MANAGEME-A EQUITY 828359109   1,079,160 68,000 SH   SOLE   68,000 0 0
SINCLAIR INC EQUITY 829242106   359,040 32,000 SH   SOLE   32,000 0 0
SKYLINE CHAMPION CORP EQUITY 830830105   3,855,060 60,500 SH   SOLE   60,500 0 0
SKYWATER TECHNOLOGY INC EQUITY 83089J108   390,861 64,927 SH   SOLE   64,927 0 0
SOUTHERN FIRST BANCSHARES EQUITY 842873101   1,104,540 41,000 SH   SOLE   41,000 0 0
SOUTHSTATE CORP EQUITY 840441109   619,712 9,200 SH   SOLE   9,200 0 0
SOUTHWEST AIRLINES CO 1.250 05/01/25 CVT BOND CONVERTIBLE 844741BG2   301,068 300,000 PRN   SOLE   300,000 0 0
SPORTSMAN'S WAREHOUSE HOLDIN EQUITY 84920Y106   269,400 60,000 SH   SOLE   60,000 0 0
STANDARD MOTOR PRODS EQUITY 853666105   1,344,800 40,000 SH   SOLE   40,000 0 0
STANDEX INTERNATIONAL CORP EQUITY 854231107   2,039,660 14,000 SH   SOLE   14,000 0 0
STARRETT (L.S.) CO -CL A EQUITY 855668109   752,500 70,000 SH   SOLE   70,000 0 0
STEEL PARTNERS HOLDINGS LP EQUITY UNIT 85814R107   416,697 9,800 SH   SOLE   9,800 0 0
STELLAR BANCORP INC EQUITY 858927106   1,375,140 64,500 SH   SOLE   64,500 0 0
STERIS PLC EQUITY G8473T100   285,246 1,300 SH   SOLE   1,300 0 0
STONERIDGE INC EQUITY 86183P102   1,705,950 85,000 SH   SOLE   85,000 0 0
STRIDE INC 1.125 09/01/27 CVT BOND CONVERTIBLE 86333MAA6   634,446 600,000 PRN   SOLE   600,000 0 0
SUNNOVA ENERGY INTL INC 2.625 02/15/28 CVT BOND CONVERTIBLE 86745KAH7   433,349 700,000 PRN   SOLE   700,000 0 0
SURMODICS INC EQUITY 868873100   1,488,976 46,400 SH   SOLE   46,400 0 0
TEAM INC EQUITY 878155308   69,500 10,000 SH   SOLE   10,000 0 0
TEJON RANCH CO EQUITY 879080109   1,549,010 95,500 SH   SOLE   95,500 0 0
TENNANT CO EQUITY 880345103   1,679,498 22,650 SH   SOLE   22,650 0 0
TITAN INTERNATIONAL INC EQUITY 88830M102   275,315 20,500 SH   SOLE   20,500 0 0
TITAN MACHINERY INC EQUITY 88830R101   1,913,760 72,000 SH   SOLE   72,000 0 0
TKO GROUP HOLDINGS INC EQUITY 87256C101   1,328,148 15,800 SH   SOLE   15,800 0 0
TOWNSQUARE MEDIA INC - CL A EQUITY 892231101   1,308,000 150,000 SH   SOLE   150,000 0 0
TRANSACT TECHNOLOGIES INC EQUITY 892918103   208,650 32,500 SH   SOLE   32,500 0 0
TREDEGAR CORP EQUITY 894650100   1,129,067 208,700 SH   SOLE   208,700 0 0
TRINITY PLACE HOLDINGS INC EQUITY 89656D101   96,725 265,000 SH   SOLE   265,000 0 0
TRUSTCO BANK CORP NY EQUITY 898349204   273,173 10,010 SH   SOLE   10,010 0 0
TWIN DISC INC EQUITY 901476101   1,602,496 116,800 SH   SOLE   116,800 0 0
TYLER TECHNOLOGIES INC EQUITY 902252105   386,140 1,000 SH   SOLE   1,000 0 0
ULTRA CLEAN HOLDINGS INC EQUITY 90385V107   2,462,610 83,000 SH   SOLE   83,000 0 0
ULTRALIFE CORP EQUITY 903899102   1,259,040 129,000 SH   SOLE   129,000 0 0
UNITED BANKSHARES INC EQUITY 909907107   234,515 8,500 SH   SOLE   8,500 0 0
UNITED GUARDIAN INC EQUITY 910571108   524,171 69,611 SH   SOLE   69,611 0 0
UNIVERSAL TECHNICAL INSTITUT EQUITY 913915104   796,100 95,000 SH   SOLE   95,000 0 0
VALLEY NATIONAL BANCORP EQUITY 919794107   383,488 44,800 SH   SOLE   44,800 0 0
VALUE LINE INC EQUITY 920437100   1,390,296 31,800 SH   SOLE   31,800 0 0
VIAD CORP EQUITY 92552R406   1,414,800 54,000 SH   SOLE   54,000 0 0
VILLAGE SUPER MARKET-CLASS A EQUITY 927107409   2,043,192 90,247 SH   SOLE   90,247 0 0
VISHAY PRECISION GROUP EQUITY 92835K103   1,813,723 54,012 SH   SOLE   54,012 0 0
WABASH NATIONAL CORP EQUITY 929566107   1,098,240 52,000 SH   SOLE   52,000 0 0
WASHINGTON TRUST BANCORP EQUITY 940610108   1,063,995 40,410 SH   SOLE   40,410 0 0
WATERSTONE FINANCIAL INC EQUITY 94188P101   783,144 71,520 SH   SOLE   71,520 0 0
WESTERN NEW ENGLAND BANCORP EQUITY 958892101   529,454 81,580 SH   SOLE   81,580 0 0
WILLAMETTE VALLEY VINEYARDS EQUITY 969136100   134,205 23,000 SH   SOLE   23,000 0 0
WILLDAN GROUP INC EQUITY 96924N100   1,368,810 67,000 SH   SOLE   67,000 0 0
WINNEBAGO INDUSTRIES EQUITY 974637100   2,163,980 36,400 SH   SOLE   36,400 0 0
YORK WATER CO EQUITY 987184108   1,438,116 38,360 SH   SOLE   38,360 0 0