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 (x$1000) PRN AMT PRN CALL DISCRETION MANAGER SOLE SHARED NONE
ACCELERATE ACQUISITION CORP COM CL A 00439D102 1,654 168,411 SH   DFND 1 168,411 0 0
ALGOMA STL GROUP INC *W EXP 10/19/202 015658115 11 11,855 SH   DFND 1 11,855 0 0
ALTA EQUIPMENT GROUP INC COMMON STOCK 02128L106 54,826 4,979,629 SH   DFND   4,979,629 0 0
ALTA EQUIPMENT GROUP INC COMMON STOCK 02128L106 11,243 1,021,134 SH   DFND 1 1,021,134 0 0
THE ARENA GROUP HOLDINGS INC COM 040044109 44,979 3,433,532 SH   DFND   3,433,532 0 0
THE ARENA GROUP HOLDINGS INC COM 040044109 16,387 1,250,910 SH   DFND 1 1,250,910 0 0
ARROWROOT ACQUISITION CORP CL A COM 04282M102 400 40,764 SH   DFND 1 40,764 0 0
ARROWROOT ACQUISITION CORP *W EXP 03/02/202 04282M110 1 43,240 SH   DFND 1 43,240 0 0
AVAYA HLDGS CORP NOTE 2.250% 6/1 05351XAB7 43 100,000 SH   DFND 1 100,000 0 0
B RILEY PRIN 250 MERGER CORP UNIT 04/06/2026 05602L203 5,886 600,000 SH   DFND 2 600,000 0 0
BABCOCK & WILCOX ENTERPRISES COM 05614L209 97,335 15,256,240 SH   DFND   15,256,240 0 0
BABCOCK & WILCOX ENTERPRISES COM 05614L209 73,568 11,531,099 SH   DFND 1 11,531,099 0 0
BENESSERE CAPITAL ACQUSTN CO RIGHT 99/99/9999 08179B129 1 10,000 SH   DFND 1 10,000 0 0
CELULARITY INC COM CL A 151190105 870 376,821 SH   DFND 1 376,821 0 0
CHARAH SOLUTIONS INC COM 15957P105 5,287 2,888,889 SH   DFND 1 2,888,889 0 0
CHEGG INC NOTE 0.125% 3/1 163092AD1 39 45,000 SH   DFND 1 45,000 0 0
CHEGG INC NOTE 9/0 163092AF6 34 45,000 SH   DFND 1 45,000 0 0
COLOMBIER ACQUISITION CORP *W EXP 99/99/999 19533H116 16 146,814 SH   DFND 1 146,814 0 0
CORE SCIENTIFIC INC COMMON STOCK 21873J108 164 126,442 SH   DFND 1 126,442 0 0
DEEP MEDICINE ACQUISITION CO RIGHT 09/30/2028 243733110 1 30,099 SH   DFND 1 30,099 0 0
DOUBLEDOWN INTERACTIVE CO LT ADS 25862B109 35,088 3,801,523 SH   DFND   3,801,523 0 0
DOUBLEDOWN INTERACTIVE CO LT ADS 25862B109 219 23,687 SH   DFND 1 23,687 0 0
EOS ENERGY ENTERPRISES INC *W EXP 05/06/202 29415C119 137 325,000 SH   DFND   325,000 0 0
EXELA TECHNOLOGIES INC COM 30162V706 1,699 3,750,000 SH   DFND 1 3,750,000 0 0
FAZE HOLDINGS INC COMMON STOCK 31423J102 117,351 12,123,000 SH   DFND 2 12,123,000 0 0
FAZE HOLDINGS INC *W EXP 03/01/202 31423J110 86 156,001 SH   DFND 2 156,001 0 0
FRANCHISE GROUP INC COM 35180X105 5,554 228,549 SH   DFND 1 228,549 0 0
GARRETT MOTION INC PFD CONV SER A 366505204 319 44,895 SH   DFND 1 44,895 0 0
GORES HOLDINGS VII INC COM CL A 38287A101 670 69,254 SH   DFND 1 69,254 0 0
GORES TECHNOLOGY PARTNERS II CLASS A COM 38287L107 322 32,742 SH   DFND 1 32,742 0 0
HEALTHCARE SERVICES ACQU COR *W EXP 99/99/999 42227K112 4 137,954 SH   DFND 1 137,954 0 0
HERBALIFE NUTRITION LTD NOTE 2.625% 3/1 42703MAD5 165 182,000 SH   DFND 1 182,000 0 0
IMEDIA BRANDS INC COM CL A 452465206 59 91,911 SH   DFND 1 91,911 0 0
INSPIRED ENTMT INC COM 45782N108 2,509 284,161 SH   DFND   284,161 0 0
INSPIRED ENTMT INC COM 45782N108 2,138 242,130 SH   DFND 1 242,130 0 0
INSPIRED ENTMT INC COM 45782N108 221 25,000 SH   DFND 2 25,000 0 0
INNOVATE CORP COM 45784J105 1,905 2,721,425 SH   DFND   2,721,425 0 0
INNOVATE CORP COM 45784J105 800 1,142,929 SH   DFND 1 1,142,929 0 0
INNOVATE CORP COM 45784J105 16 22,904 SH   DFND 2 22,904 0 0
JOURNEY MED CORP COM 48115J109 2,127 864,695 SH   DFND 1 864,695 0 0
LANDSEA HOMES CORP COM 51509P103 72 15,000 SH   DFND 1 15,000 0 0
LAZYDAYS HLDGS INC COM 52110H100 9,434 698,791 SH   DFND   698,791 0 0
LAZYDAYS HLDGS INC COM 52110H100 11,225 831,457 SH   DFND 1 831,457 0 0
LAZYDAYS HLDGS INC COM 52110H100 3,343 247,663 SH   DFND 2 247,663 0 0
LIBERTY LATIN AMERICA LTD NOTE 2.000% 7/1 53069QAB5 109 125,000 SH   DFND 1 125,000 0 0
LIBERTY MEDIA ACQUISITION CO COM SR A 53073L104 2,332 234,640 SH   DFND 1 234,640 0 0
LIFEMD INC COM 53216B104 2,168 1,100,711 SH   DFND 1 1,100,711 0 0
MSP RECOVERY INC *W EXP 05/20/202 553745126 2 34,883 SH   DFND 1 34,883 0 0
MARCHEX INC CL B 56624R108 2,584 1,538,289 SH   DFND   1,538,289 0 0
MARCHEX INC CL B 56624R108 2,485 1,479,207 SH   DFND 1 1,479,207 0 0
MINIM INC COM 60365W102 329 1,565,364 SH   DFND 1 1,565,364 0 0
MOUNTAIN CREST ACQUSITN CRP RIGHT 06/29/2026 62403K116 2 10,000 SH   DFND 1 10,000 0 0
NEOGENOMICS INC NOTE 0.250% 1/1 64049MAB6 21 33,000 SH   DFND 1 33,000 0 0
NEWBURY STREET ACQUISITN COR *W EXP 04/30/202 65101L112 1 19,855 SH   DFND 1 19,855 0 0
NEXTNAV INC COMMON STOCK 65345N106 5,499 2,044,334 SH   DFND 1 2,044,334 0 0
NEXTNAV INC COMMON STOCK 65345N106 538 199,912 SH   DFND 2 199,912 0 0
NEXTNAV INC *W EXP 10/28/202 65345N114 28 55,974 SH   DFND 1 55,974 0 0
NORTHERN STAR INVSTMNT CORP COM CLASS A 66573W107 491 49,785 SH   DFND 1 49,785 0 0
PERPETUA RESOURCES CORP COM 714266103 1,483 734,122 SH   DFND   734,122 0 0
PERPETUA RESOURCES CORP COM 714266103 3,722 1,842,389 SH   DFND 1 1,842,389 0 0
PROPERTY SOLUTIONS ACQUISITI UNIT 03/01/2026 74350A207 909 92,654 SH   DFND 1 92,654 0 0
QUANTUM CORP COM NEW 747906501 4,054 3,753,578 SH   DFND   3,753,578 0 0
QUANTUM CORP COM NEW 747906501 272 251,862 SH   DFND 1 251,862 0 0
SEQUANS COMMUNICATIONS S A SPONSORED ADS 817323207 1,336 374,296 SH   DFND 1 374,296 0 0
SHOPIFY INC NOTE 0.125%11/0 82509LAA5 163 199,000 SH   DFND 1 199,000 0 0
SYNCHRONOSS TECHNOLOGIES INC COM 87157B103 13,772 12,080,499 SH   DFND 1 12,080,499 0 0
TLG ACQUISITION ONE CORP *W EXP 01/25/202 87257M116 2 30,405 SH   DFND 1 30,405 0 0
TEEKAY CORPORATION NOTE 5.000% 1/1 87900YAE3 15 15,000 SH   DFND 1 15,000 0 0
TILE SHOP HLDGS INC COM 88677Q109 1,864 529,570 SH   DFND   529,570 0 0
TRANSACT TECHNOLOGIES INC COM 892918103 3,658 1,002,140 SH   DFND 1 1,002,140 0 0
TRIBE CAPITAL GROWTH CORP I CLASS A COM 89601Y101 108 10,980 SH   DFND 1 10,980 0 0
TRIBE CAPITAL GROWTH CORP I *W EXP 02/28/202 89601Y119 0 10,295 SH   DFND 1 10,295 0 0
VICTORIAS SECRET AND CO COMMON STOCK 926400102 603 20,700 SH   DFND 1 20,700 0 0
YOTTA ACQUISITION CORPORATIO *W EXP 03/15/202 98741Y111 4 99,918 SH   DFND 1 99,918 0 0
YOTTA ACQUISITION CORPORATIO RIGHT 03/15/2027 98741Y129 5 81,368 SH   DFND 1 81,368 0 0
AFRICAN GOLD ACQUISITION COR *W EXP 03/31/202 G0112R124 28 689,799 SH   DFND 1 689,799 0 0
ALSP ORCHID ACQUISITION CORP *W EXP 11/03/202 G0231L123 3 37,000 SH   DFND 1 37,000 0 0
BLUE SAFARI GRP ACQUISITN CO RIGHT 09/24/2026 G1195R130 1 10,339 SH   DFND 1 10,339 0 0
BLUERIVER ACQUISITION CORP *W EXP 01/04/202 G1261Q115 0 10,000 SH   DFND 1 10,000 0 0
COVA ACQUISITION CORP *W EXP 02/05/202 G2554Y120 1 41,650 SH   DFND 1 41,650 0 0
CROWN PROPTECH ACQUISITIONS SHS CL A G25741102 151 15,200 SH   DFND 1 15,200 0 0
CRESCERA CAP ACQUISITION COR *W EXP 11/18/202 G26507114 2 31,800 SH   DFND 1 31,800 0 0
CRYPTO 1 ACQUISTION CORP *W EXP 04/30/202 G3168A110 5 46,236 SH   DFND 1 46,236 0 0
FTAC HERA ACQUISITION CORP CLASS A ORD SHS G3728Y103 599 60,354 SH   DFND 1 60,354 0 0
INFINT ACQUISITION CORP *W EXP 99/99/999 G47862126 10 100,000 SH   DFND 1 100,000 0 0
KISMET ACQUISITION THREE COR *W EXP 06/30/202 G5276C102 2 160,317 SH   DFND 1 160,317 0 0
KISMET ACQUISITION TWO CORP *W EXP 06/30/202 G52807115 2 31,809 SH   DFND 1 31,809 0 0
MELI KASZEK PIONEER CORP CLASS A ORD G5S74L106 860 87,093 SH   DFND 1 87,093 0 0
SOCIAL CAPITAL HEDOSOPHA HLD SHS CL A G82514103 462 46,109 SH   DFND 1 46,109 0 0
SWVL HOLDINGS CORP CLASS A COM G86302109 17 20,000 SH   DFND 2 20,000 0 0
SUPERNOVA PARTN ACQ CO III L SHS CL A G8T90F102 517 52,204 SH   DFND 1 52,204 0 0
VAHANNA TECH EDGE ACQSTN I C *W EXP 11/30/202 G9320Z117 18 160,070 SH   DFND 1 160,070 0 0
VY GLOBAL GROWTH COM CL A G9444H100 3,609 359,839 SH   DFND 1 359,839 0 0