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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
99 ACQUISITION GROUP INC CL A 65445K101   3,977,839 386,198 SH   SOLE   386,198 0 0
ADAMS DIVERSIFIED EQUITY FD COM 006212104   1,378,249 70,607 SH   SOLE   70,607 0 0
AGRICULTURE & NAT SOL ACQ CO SHS CL A G0131Y100   253,875 25,000 SH   SOLE   25,000 0 0
AGRICULTURE & NAT SOL ACQ CO *W EXP 10/01/202 G0131Y118   2,250 12,500 SH   SOLE   12,500 0 0
AI TRANSN ACQUISITION CORP ORD SHS G01490112   3,953,688 384,600 SH   SOLE   384,600 0 0
AIMEI HEALTH TECHNOLOGY CO L SHS G01341109   1,451,174 141,440 SH   SOLE   141,440 0 0
ALCHEMY INVTS ACQUISITN CORP SHS CL A G0232F109   3,620,550 342,207 SH   SOLE   342,207 0 0
ALCHEMY INVTS ACQUISITN CORP *W EXP 11/30/202 G0232F133   3,101 16,310 SH   SOLE   16,310 0 0
ALLIANCEBERNSTEIN NATL MUN I COM 01864U106   1,912,645 174,035 SH   SOLE   174,035 0 0
ALPHA STAR ACQUISITION CORP RIGHT 05/30/2023 G0230C132   3,213 45,893 SH   SOLE   45,893 0 0
ALPHA TAU MEDICAL LTD *W EXP 99/99/999 M0740A116   2,766 11,059 SH   SOLE   11,059 0 0
ALPHATIME ACQUISITION CORP RIGHT 03/01/2028 G0223V139   6,413 57,255 SH   SOLE   57,255 0 0
ALPHATIME ACQUISITION CORP *W EXP 03/01/202 G0223V121   836 57,255 SH   SOLE   57,255 0 0
ALPHAVEST ACQUISITION CORP RIGHT 06/19/2024 G0283A116   5,452 66,001 SH   SOLE   66,001 0 0
ALTENERGY ACQUISITION CORP *W EXP 10/29/202 02157M116   674 13,450 SH   SOLE   13,450 0 0
ANDRETTI ACQUISITION CORP *W EXP 99/99/999 G26735129   16,644 72,334 SH   SOLE   72,334 0 0
AP ACQUISITION CORP CL A ORD SHS G04058106   5,613,154 497,620 SH   SOLE   497,620 0 0
ARES ACQUISITION CORP II SHS CLASS A G33033104   4,201,237 397,468 SH   SOLE   397,468 0 0
BANCROFT FD LTD COM 059695106   357,297 22,345 SH   SOLE   22,345 0 0
BARINGS BDC INC COM 06759L103   2,849,994 306,451 SH   SOLE   306,451 0 0
BELLEVUE LIFE SCNCS AQSTN CO RIGHT 02/09/2028 079174124   2,671 19,640 SH   SOLE   19,640 0 0
BELLEVUE LIFE SCNCS AQSTN CO *W EXP 02/09/202 079174116   418 19,640 SH   SOLE   19,640 0 0
BLACKROCK CALIF MUN INCOME T SH BEN INT 09248E102   1,671,974 141,453 SH   SOLE   141,453 0 0
BLACKSTONE STRATEGIC CRED 20 COM SHS BEN IN 09257R101   503,311 42,295 SH   SOLE   42,295 0 0
BLOCKCHAIN COINVSTRS ACQ CRP *W EXP 11/01/202 G11765115   1,320 32,500 SH   SOLE   32,500 0 0
BNY MELLON ALCENTRA GLOBAL C COM 05588N108   1,045,530 121,432 SH   SOLE   121,432 0 0
BNY MELLON MUN INCOME INC COM 05589T104   6,499,209 951,568 SH   SOLE   951,568 0 0
BNY MELLON STRATEGIC MUN BD COM 09662E109   2,778,349 474,121 SH   SOLE   474,121 0 0
BOWEN ACQUISITION CORP RIGHT 99/99/9999 G12729128   7,888 71,644 SH   SOLE   71,644 0 0
BOWEN ACQUISITION CORP SHS G12729110   3,291,611 316,242 SH   SOLE   316,242 0 0
BUKIT JALIL GBL ACQUISITION ORD SHS G1676M105   1,070,810 101,981 SH   SOLE   101,981 0 0
BUKIT JALIL GBL ACQUISITION RIGHT 12/30/2024 G1676M121   10,894 46,358 SH   SOLE   46,358 0 0
BUKIT JALIL GBL ACQUISITION *W EXP 12/30/202 G1676M113   985 23,179 SH   SOLE   23,179 0 0
BYNORDIC ACQUISITION CORP CLASS A COM 124420100   829,547 74,734 SH   SOLE   74,734 0 0
CACTUS ACQUISITION CORP 1 LT *W EXP 08/17/202 G1745A124   2,240 44,793 SH   SOLE   44,793 0 0
CANNAE HLDGS INC COM 13765N107   288,675 12,980 SH   SOLE   12,980 0 0
CARLYLE CREDIT INCOME FUND SHS BEN INT 92535C104   811,672 103,135 SH   SOLE   103,135 0 0
CARTESIAN GROWTH CORP II *W EXP 07/12/202 G19305120   9,786 94,647 SH   SOLE   94,647 0 0
CARTICA ACQUISITION CORP CLASS A ORD SHS G1995D109   2,245,413 202,312 SH   SOLE   202,312 0 0
CENTRAL SECS CORP COM 155123102   10,516,725 251,777 SH   SOLE   251,777 0 0
CHURCHILL CAPITAL CORP VII *W EXP 02/29/202 17144M110   18,523 57,884 SH   SOLE   57,884 0 0
CION INVT CORP COM 17259U204   11,293,128 1,026,648 SH   SOLE   1,026,648 0 0
CLEARBRIDGE ENERGY MIDSTRM O COM 18469P209   4,750,720 116,984 SH   SOLE   116,984 0 0
CLEARBRIDGE MLP AND MIDSTRM COM 184692200   4,450,411 97,213 SH   SOLE   97,213 0 0
CLEARBRIDGE MLP AND MIDSTRM COM 18469Q207   2,384,644 57,489 SH   SOLE   57,489 0 0
COLOMBIER ACQUISITION CORP I COM SHS CL A G2283U100   4,822,905 469,611 SH   SOLE   469,611 0 0
COLOMBIER ACQUISITION CORP I *W EXP 11/24/202 G2283U118   72,196 156,947 SH   SOLE   156,947 0 0
CONCORD ACQUISITION CORP II COM CL A 20607U108   260,425 24,767 SH   SOLE   24,767 0 0
CORNER GROWTH ACQUISITN CORP *W EXP 99/99/999 G2426E120   1,148 25,506 SH   SOLE   25,506 0 0
CORNER GROWTH ACQUISITION CO *W EXP 99/99/999 G2425N113   5,033 33,333 SH   SOLE   33,333 0 0
DESTRA MULTI-ALTERNATIVE FD COMMON SHARES 25065A502   1,693,554 216,567 SH   SOLE   216,567 0 0
DIGITAL HEALTH ACQUISITION C *W EXP 99/99/999 253893119   7,441 58,000 SH   SOLE   58,000 0 0
DISTOKEN ACQUISITION CORP RIGHT 99/99/9999 G27740136   4,363 53,871 SH   SOLE   53,871 0 0
DISTOKEN ACQUISITION CORP *W EXP 11/30/202 G27740102   1,023 53,838 SH   SOLE   53,838 0 0
DWS MUN INCOME TR NEW COM 233368109   12,651,644 1,401,068 SH   SOLE   1,401,068 0 0
DWS STRATEGIC MUN INCOME TR COM 23342Q101   4,447,561 497,490 SH   SOLE   497,490 0 0
EATON VANCE NEW YORK MUN BD COM 27827Y109   5,080,272 523,200 SH   SOLE   523,200 0 0
ELLSWORTH GROWTH & INCOME FD COM 289074106   631,200 77,734 SH   SOLE   77,734 0 0
EQUITY COMWLTH COM SH BEN INT 294628102   1,329,737 70,431 SH   SOLE   70,431 0 0
ESH ACQUISITION CORP COM 296424104   570,792 55,149 SH   SOLE   55,149 0 0
ESH ACQUISITION CORP RIGHT 99/99/9999 296424112   4,507 55,510 SH   SOLE   55,510 0 0
EVE MOBILITY ACQUISITION COR CL A ORD SHS G3218G109   1,712,405 156,527 SH   SOLE   156,527 0 0
FEUTUNE LIGHT ACQUISITION CO CL A COM 31561T102   2,221,032 204,139 SH   SOLE   204,139 0 0
FIRST TR HIGH YIELD OPPRT 20 COM 33741Q107   883,189 60,742 SH   SOLE   60,742 0 0
FOUR LEAF ACQUISITION CORP *W EXP 03/15/202 35088F115   1,951 47,478 SH   SOLE   47,478 0 0
FOUR LEAF ACQUISITION CORP COM CL A 35088F107   2,265,724 211,662 SH   SOLE   211,662 0 0
FS KKR CAP CORP COM 302635206   6,202,422 325,245 SH   SOLE   325,245 0 0
GABELLI DIVID & INCOME TR COM 36242H104   3,070,013 133,595 SH   SOLE   133,595 0 0
GENERAL AMERN INVS CO INC COM 368802104   15,094,402 324,541 SH   SOLE   324,541 0 0
GLOBAL LIGHTS ACQUISITION CO ORD SHS G3937F101   5,543,926 544,590 SH   SOLE   544,590 0 0
GLOBAL LIGHTS ACQUISITION CO RIGHT 11/14/2024 G3937F119   6,180 30,885 SH   SOLE   30,885 0 0
GLOBAL STAR ACQUISITION INC RIGHT 06/21/2024 37962G128   4,546 61,379 SH   SOLE   61,379 0 0
GLOBAL STAR ACQUISITION INC *W EXP 07/15/202 37962G110   399 24,457 SH   SOLE   24,457 0 0
GLOBALINK INVT INC RIGHT 12/06/2026 37892F117   1,140 13,906 SH   SOLE   13,906 0 0
GOLDEN STAR ACQUISITION CORP USD ORD SHS G4023C101   502,390 47,306 SH   SOLE   47,306 0 0
HAYMAKER ACQUISITION CORP IV CLASS A G4375F108   5,953,863 571,388 SH   SOLE   571,388 0 0
HAYMAKER ACQUISITION CORP IV *W EXP 05/31/202 G4375F116   5,371 26,853 SH   SOLE   26,853 0 0
HERZFELD CARIBBEAN BASIN FD COM 42804T106   50,800 19,614 SH   SOLE   19,614 0 0
HIGH INCOME SECS FD SHS BEN INT 42968F108   1,927,331 284,687 SH   SOLE   284,687 0 0
HIGHLAND OPPORTUNITIES HIGHLAND INCOME 43010E404   3,289,991 467,993 SH   SOLE   467,993 0 0
HORIZON SPACE ACQUSTN I CORP *W EXP 03/02/202 G4619M117   1,035 36,194 SH   SOLE   36,194 0 0
HOWARD HUGHES HOLDINGS INC COM 44267T102   871,440 12,000 SH   SOLE   12,000 0 0
HUDSON ACQUISITION I CORP RIGHT 99/99/9999 44364H118   8,976 43,216 SH   SOLE   43,216 0 0
IB ACQUISITION CORP UNIT 03/26/2029 44934N207   4,618,554 461,394 SH   SOLE   461,394 0 0
INFLECTION PT ACQUISITN CRP CL A ORD SHS G4790U102   6,475,219 618,750 SH   SOLE   618,750 0 0
INFLECTION PT ACQUISITN CRP *W EXP 08/31/202 G4790U110   8,810 65,209 SH   SOLE   65,209 0 0
INVESCO HIGH INCOME 2024 TAR COM 46136K105   2,054,857 273,434 SH   SOLE   273,434 0 0
INVESTCORP EUROPE ACQUISITIO CLASS A ORD SHS G4923T105   1,746,084 154,932 SH   SOLE   154,932 0 0
INVESTCORP EUROPE ACQUISITIO *W EXP 12/15/202 G4923T113   6,274 179,252 SH   SOLE   179,252 0 0
IRON HORSE ACQUISITIONS CORP COM 462837105   2,151,319 215,563 SH   SOLE   215,563 0 0
IRON HORSE ACQUISITIONS CORP RIGHT 99/99/9999 462837121   41,194 202,528 SH   SOLE   202,528 0 0
IRON HORSE ACQUISITIONS CORP *W EXP 99/99/999 462837113   6,303 202,528 SH   SOLE   202,528 0 0
JVSPAC ACQUISITION CORP UNIT 03/11/2024 G5212E139   262,774 25,512 SH   SOLE   25,512 0 0
KEEN VISION ACQUISITION CORP SHS G52443119   1,427,010 136,556 SH   SOLE   136,556 0 0
KEEN VISION ACQUISITION CORP *W EXP 03/15/202 G52443127   2,577 47,815 SH   SOLE   47,815 0 0
KEYARCH ACQUISITION CORP RIGHT 01/24/2027 G5260A120   37,500 150,000 SH   SOLE   150,000 0 0
KEYARCH ACQUISITION CORP *W EXP 99/99/999 G5260A112   3,885 75,000 SH   SOLE   75,000 0 0
LEARN CW INVESTMENT COR CL A ORD SHS G54157105   852,918 77,750 SH   SOLE   77,750 0 0
LEGATO MERGER CORP III UNIT 99/99/9999 G5451A129   2,665,716 263,317 SH   SOLE   263,317 0 0
LIMONEIRA CO COM 532746104   391,200 20,000 SH   SOLE   20,000 0 0
LOGAN RIDGE FINANCE CORP COM 541098109   2,670,598 118,746 SH   SOLE   118,746 0 0
MACYS INC COM 55616P104   999,500 50,000 SH   SOLE   50,000 0 0
MARS ACQUISITION CORP RIGHT 02/09/2028 G5870E124   6,132 29,623 SH   SOLE   29,623 0 0
MEXICO EQUITY & INCOME FD COM 592834105   1,169,386 101,158 SH   SOLE   101,158 0 0
MFS HIGH YIELD MUN TR SH BEN INT 59318E102   4,585,070 1,376,898 SH   SOLE   1,376,898 0 0
MFS INVT GRADE MUN TR SH BEN INT 59318B108   3,473,562 455,848 SH   SOLE   455,848 0 0
MFS SPL VALUE TR SH BEN INT 55274E102   50,895 11,437 SH   SOLE   11,437 0 0
MILLER HOWARD HIGH INC EQTY COM SHS BEN IN 600379101   1,416,204 127,701 SH   SOLE   127,701 0 0
MORGAN STANLEY EMERGING MKTS COM 617477104   771,353 162,390 SH   SOLE   162,390 0 0
NABORS ENERGY TRANSITION COR CL A G6363K106   3,717,095 357,413 SH   SOLE   357,413 0 0
NATURES MIRACLE HLDG INC *W EXP 02/15/202 63903P118   1,222 15,270 SH   SOLE   15,270 0 0
NEUBERGER BERMAN MUN FD INC COM 64124P101   1,878,737 179,440 SH   SOLE   179,440 0 0
NEUBERGER BERMAN NEXT GENERA COMMON STOCK 64133Q108   7,455,105 634,477 SH   SOLE   634,477 0 0
NEW AMER HIGH INCOME FD INC COM NEW 641876800   670,088 92,045 SH   SOLE   92,045 0 0
NEW PROVIDENCE ACQSITN CORP CLASS A COM 64823D102   2,287,085 212,160 SH   SOLE   212,160 0 0
NEXPOINT DIVERSIFIED REL ET COM NEW 65340G205   1,194,730 181,020 SH   SOLE   181,020 0 0
NOCTURNE ACQUISITION CORP RIGHT 12/26/2025 G6580S106   12,300 75,000 SH   SOLE   75,000 0 0
NORTHVIEW ACQUISITION CORP RIGHT 99/99/9999 66718N129   6,025 40,164 SH   SOLE   40,164 0 0
NUVEEN MULTI ASSET INCOME FU COM 670750108   158,971 12,779 SH   SOLE   12,779 0 0
NUVEEN PFD & INCOME TERM FD COM 67075A106   954,131 49,591 SH   SOLE   49,591 0 0
NXG NEXTGEN INFRASTR INCM FD COM 231647207   671,013 17,263 SH   SOLE   17,263 0 0
OAK WOODS ACQUISITION CORP CL A 67190B104   751,371 69,895 SH   SOLE   69,895 0 0
OAK WOODS ACQUISITION CORP RIGHT 03/23/2028 67190B120   14,163 70,814 SH   SOLE   70,814 0 0
OAK WOODS ACQUISITION CORP *W EXP 99/99/999 67190B112   1,416 70,814 SH   SOLE   70,814 0 0
PATRIA LATIN AMRCN OPPRNTY A CLASS A ORD SHS G69454109   661,075 58,554 SH   SOLE   58,554 0 0
PATRIA LATIN AMRCN OPPRNTY A *W EXP 99/99/999 G69454117   2,002 50,039 SH   SOLE   50,039 0 0
PGIM SHORT DUR HIG YLD OPP F COM 69355J104   576,473 37,482 SH   SOLE   37,482 0 0
PLUTONIAN ACQUISITION CORP RIGHT 10/26/2027 72942P112   44,529 252,717 SH   SOLE   252,717 0 0
PLUTONIAN ACQUISITION CORP *W EXP 10/26/202 72942P120   7,329 252,717 SH   SOLE   252,717 0 0
PORTMAN RIDGE FIN CORP COM NEW 73688F201   1,918,271 101,068 SH   SOLE   101,068 0 0
PRINCIPAL REAL ESTATE INCOME SHS BEN INT 74255X104   3,082,885 298,440 SH   SOLE   298,440 0 0
PROJECT ENERGY REIMAGINED AC CLASS A ORD G72556106   903,269 81,892 SH   SOLE   81,892 0 0
QUETTA ACQUISITION CORP COM 74841A105   2,650,170 260,331 SH   SOLE   260,331 0 0
RELATIVITY ACQUISITION CORP *W EXP 12/15/202 75944B114   2,718 57,703 SH   SOLE   57,703 0 0
ROYCE VALUE TR INC COM 780910105   1,261,734 83,173 SH   SOLE   83,173 0 0
RUNWAY GROWTH FINANCE CORP COM 78163D100   1,342,387 110,758 SH   SOLE   110,758 0 0
SABA CAPITAL INCOME & OPRNT SHS NEW 78518H202   1,759,813 241,401 SH   SOLE   241,401 0 0
SCREAMING EAGLE ACQUISITN CO CLASS A ORD SHS G79407105   5,262,271 491,801 SH   SOLE   491,801 0 0
SCREAMING EAGLE ACQUISITN CO *W EXP 99/99/999 G79407121   22,804 147,114 SH   SOLE   147,114 0 0
SILVERBOX CORP III COM CL A 82836N107   1,425,898 136,059 SH   SOLE   136,059 0 0
SK GROWTH OPPORTUNITIES CORP CLASS A COM G8192N103   981,019 88,780 SH   SOLE   88,780 0 0
SPARK I ACQUISITION CORP ORD SHS G8316B100   1,519,845 148,133 SH   SOLE   148,133 0 0
SPARK I ACQUISITION CORP *W EXP 10/01/203 G8316B118   4,482 22,412 SH   SOLE   22,412 0 0
SPRING VALLEY ACQUISTN CORP CLASS A ORD G83752108   3,817,860 347,394 SH   SOLE   347,394 0 0
SPRING VALLEY ACQUISTN CORP RIGHT 02/25/2026 G83752132   2,299 19,160 SH   SOLE   19,160 0 0
SRH TOTAL RETURN FUND INC COM 101507101   18,485,096 1,227,430 SH   SOLE   1,227,430 0 0
SURO CAPITAL CORP COM NEW 86887Q109   704,801 154,901 SH   SOLE   154,901 0 0
SWISS HELVETIA FD INC COM 870875101   1,883,153 237,472 SH   SOLE   237,472 0 0
TAIWAN FD INC COM 874036106   3,964,536 100,064 SH   SOLE   100,064 0 0
TEXAS PACIFIC LAND CORPORATI COM 88262P102   7,636,332 13,200 SH   SOLE   13,200 0 0
CENTRAL & EASTERN EUROPE FD COM 153436100   2,749,728 288,837 SH   SOLE   288,837 0 0
TMT ACQUISITION CORP SHS G89229119   198,909 18,607 SH   SOLE   18,607 0 0
TMT ACQUISITION CORP RIGHT 03/27/2028 G89229135   3,032 16,844 SH   SOLE   16,844 0 0
TORTOISE ENERGY INDEPENDENC COM 89148K200   3,508,566 104,050 SH   SOLE   104,050 0 0
TORTOISE PWR & ENERGY INFRAS COM 89147X104   4,005,077 256,967 SH   SOLE   256,967 0 0
TRAILBLAZER MERGER CORP I CL A 89278D109   2,764,896 261,124 SH   SOLE   261,124 0 0
TRAILBLAZER MERGER CORP I RIGHT 04/21/2028 89278D125   9,275 125,344 SH   SOLE   125,344 0 0
TRINITY PL HLDGS INC COM 89656D101   34,012 226,748 SH   SOLE   226,748 0 0
VIRTUS CONVERTIBLE & INC 202 COM 92838R105   1,113,155 126,423 SH   SOLE   126,423 0 0
VIRTUS TOTAL RETURN FD INC COM 92835W107   5,127,948 920,637 SH   SOLE   920,637 0 0
WESTERN ASSET INTER MUNI FD COM 958435109   207,084 26,147 SH   SOLE   26,147 0 0