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   1,874,500 163,000 SH   SOLE   163,000 0 0
2U INC 2.250 05/01/25 CVT BOND CONVERTIBLE 90214JAB7   864,094 1,100,000 PRN   SOLE   1,100,000 0 0
A10 NETWORKS INC EQUITY 002121101   867,440 56,000 SH   SOLE   56,000 0 0
ACCURAY INC EQUITY 004397105   193,050 65,000 SH   SOLE   65,000 0 0
ACME UNITED CORP EQUITY 004816104   1,265,000 55,000 SH   SOLE   55,000 0 0
ADTHEORENT HOLDINGS CO INC EQUITY 00739D109   50,700 30,000 SH   SOLE   30,000 0 0
AEROJET ROCKETDYNE HOLDINGS EQUITY 007800105   9,071,455 161,500 SH   SOLE   161,500 0 0
AGILYSYS INC EQUITY 00847J105   330,040 4,000 SH   SOLE   4,000 0 0
AKAMAI TECHNOLOGIES INC 0.375 09/01/27 CVT BOND CONVERTIBLE 00971TAL5   276,765 300,000 PRN   SOLE   300,000 0 0
ALITHYA GROUP INC-CLASS A EQUITY 01643B106   1,438,240 712,000 SH   SOLE   712,000 0 0
ALLIED MOTION TECHNOLOGIES EQUITY 019330109   4,614,810 119,400 SH   SOLE   119,400 0 0
AMERICAN OUTDOOR BRANDS INC EQUITY 02875D109   1,269,360 129,000 SH   SOLE   129,000 0 0
AMERICAN SOFTWARE INC-CL A EQUITY 029683109   1,689,740 134,000 SH   SOLE   134,000 0 0
AMERICAN VANGUARD CORP EQUITY 030371108   481,360 22,000 SH   SOLE   22,000 0 0
AMPCO-PITTSBURGH CORP EQUITY 032037103   325,850 133,000 SH   SOLE   133,000 0 0
AMPCO-PITTSBURGH CORP WARRANTS 8/1/25 WARRANT 032037111   25,845 47,000 SH   SOLE   47,000 0 0
ANTERIX INC EQUITY 03676C100   2,081,520 63,000 SH   SOLE   63,000 0 0
ARLO TECHNOLOGIES INC EQUITY 04206A101   890,820 147,000 SH   SOLE   147,000 0 0
ARRAY TECHNOLOGIES INC 1.000 12/01/28 CVT BOND CONVERTIBLE 04271TAB6   967,047 878,000 PRN   SOLE   878,000 0 0
ARTESIAN RESOURCES CORP-CL A EQUITY 043113208   1,789,235 32,320 SH   SOLE   32,320 0 0
ASTEC INDUSTRIES INC EQUITY 046224101   7,425,000 180,000 SH   SOLE   180,000 0 0
ASTRONICS CORP EQUITY 046433108   3,179,680 238,000 SH   SOLE   238,000 0 0
ATLANTIC AMERICAN CORP EQUITY 048209100   53,915 22,000 SH   SOLE   22,000 0 0
ATLANTIC UNION BANKSHARES CO EQUITY 04911A107   1,448,581 41,329 SH   SOLE   41,329 0 0
AVID TECHNOLOGY INC EQUITY 05367P100   703,560 22,000 SH   SOLE   22,000 0 0
AZZ INC EQUITY 002474104   577,360 14,000 SH   SOLE   14,000 0 0
BADGER METER INC EQUITY 056525108   828,376 6,800 SH   SOLE   6,800 0 0
BALLY'S CORP EQUITY 05875B106   448,257 22,964 SH   SOLE   22,964 0 0
BANDWIDTH INC 0.250 03/01/26 CVT BOND CONVERTIBLE 05988JAB9   544,796 700,000 PRN   SOLE   700,000 0 0
BANK7 CORP EQUITY 06652N107   338,790 13,800 SH   SOLE   13,800 0 0
BASSETT FURNITURE INDS EQUITY 070203104   493,060 27,700 SH   SOLE   27,700 0 0
BEASLEY BROADCAST GRP INC -A EQUITY 074014101   250,100 305,000 SH   SOLE   305,000 0 0
BELLRING BRANDS INC EQUITY 07831C103   510,000 15,000 SH   SOLE   15,000 0 0
BERKSHIRE HILLS BANCORP INC EQUITY 084680107   242,080 9,660 SH   SOLE   9,660 0 0
BIG 5 SPORTING GOODS CORP EQUITY 08915P101   123,040 16,000 SH   SOLE   16,000 0 0
BOYD GAMING CORP EQUITY 103304101   1,221,550 19,051 SH   SOLE   19,051 0 0
CADENCE BANK EQUITY 12740C103   316,382 15,240 SH   SOLE   15,240 0 0
CAESARS ENTERTAINMENT INC EQUITY 12769G100   985,962 20,200 SH   SOLE   20,200 0 0
CALAVO GROWERS INC EQUITY 128246105   1,380,960 48,000 SH   SOLE   48,000 0 0
CALIFORNIA WATER SERVICE GRP EQUITY 130788102   1,373,520 23,600 SH   SOLE   23,600 0 0
CAPITAL CITY BANK GROUP INC EQUITY 139674105   2,338,938 79,800 SH   SOLE   79,800 0 0
CARDIOVASCULAR SYSTEMS INC EQUITY 141619106   198,600 10,000 SH   SOLE   10,000 0 0
CARDLYTICS INC 1.000 09/15/25 CVT BOND CONVERTIBLE 14161WAB1   326,960 780,000 PRN   SOLE   780,000 0 0
CASELLA WASTE SYSTEMS INC-A EQUITY 147448104   3,240,272 39,200 SH   SOLE   39,200 0 0
CAVCO INDUSTRIES INC EQUITY 149568107   5,573,160 17,540 SH   SOLE   17,540 0 0
CHART INDUSTRIES INC 1.000 11/15/24 CVT BOND CONVERTIBLE 16115QAE0   326,385 150,000 PRN   SOLE   150,000 0 0
CHART INDUSTRIES INC 6.750 12/15/25 SR:B CVT PREFERRED CONVER 16115Q407   374,430 7,000 SH   SOLE   7,000 0 0
CHASE CORP EQUITY 16150R104   3,068,589 29,300 SH   SOLE   29,300 0 0
CHESAPEAKE UTILITIES CORP EQUITY 165303108   895,930 7,000 SH   SOLE   7,000 0 0
CHURCHILL DOWNS INC EQUITY 171484108   462,690 1,800 SH   SOLE   1,800 0 0
CIRCOR INTERNATIONAL INC EQUITY 17273K109   1,867,200 60,000 SH   SOLE   60,000 0 0
CITIZENS & NORTHERN CORP EQUITY 172922106   354,053 16,560 SH   SOLE   16,560 0 0
COHERUS BIOSCIENCES INC 1.500 04/15/26 CVT BOND CONVERTIBLE 19249HAB9   354,454 505,000 PRN   SOLE   505,000 0 0
COLUMBUS MCKINNON CORP/NY EQUITY 199333105   2,526,880 68,000 SH   SOLE   68,000 0 0
COMMERCIAL VEHICLE GROUP INC EQUITY 202608105   2,047,650 280,500 SH   SOLE   280,500 0 0
COMTECH TELECOMMUNICATIONS EQUITY 205826209   2,234,606 179,055 SH   SOLE   179,055 0 0
CONSOLIDATED WATER CO-ORD SH EQUITY G23773107   936,510 57,000 SH   SOLE   57,000 0 0
CORE MOLDING TECHNOLOGIES IN EQUITY 218683100   2,753,441 153,054 SH   SOLE   153,054 0 0
CTS CORP EQUITY 126501105   7,913,600 160,000 SH   SOLE   160,000 0 0
CUTERA INC EQUITY 232109108   5,400,949 228,660 SH   SOLE   228,660 0 0
CUTERA INC 2.250 03/15/26 CVT BOND CONVERTIBLE 232109AB4   299,439 300,000 PRN   SOLE   300,000 0 0
DAKTRONICS INC EQUITY 234264109   311,850 55,000 SH   SOLE   55,000 0 0
DANA INC EQUITY 235825205   714,875 47,500 SH   SOLE   47,500 0 0
DAWSON GEOPHYSICAL CO EQUITY 239360100   37,200 24,000 SH   SOLE   24,000 0 0
DENNY'S CORP EQUITY 24869P104   636,120 57,000 SH   SOLE   57,000 0 0
DHI GROUP INC EQUITY 23331S100   174,600 45,000 SH   SOLE   45,000 0 0
DIEBOLD NIXDORF INC EQUITY 253651103   133,200 111,000 SH   SOLE   111,000 0 0
DIGI INTERNATIONAL INC EQUITY 253798102   336,800 10,000 SH   SOLE   10,000 0 0
DIME COMMUNITY BANCSHARES IN EQUITY 25432X102   221,406 9,745 SH   SOLE   9,745 0 0
DISH NETWORK CORP 0.000 12/15/25 CVT BOND CONVERTIBLE 25470MAF6   373,163 700,000 PRN   SOLE   700,000 0 0
DISTRIBUTION SOLUTIONS GROUP EQUITY 520776105   8,223,714 180,900 SH   SOLE   180,900 0 0
DRIL-QUIP INC EQUITY 262037104   202,724 7,066 SH   SOLE   7,066 0 0
DUCOMMUN INC EQUITY 264147109   9,658,503 176,540 SH   SOLE   176,540 0 0
EASTERN CO/THE EQUITY 276317104   5,746,600 295,000 SH   SOLE   295,000 0 0
EDGIO INC 3.500 08/01/25 CVT BOND CONVERTIBLE 53261MAB0   440,815 500,000 PRN   SOLE   500,000 0 0
ELECTROMED INC EQUITY 285409108   365,477 35,142 SH   SOLE   35,142 0 0
ENERGY RECOVERY INC EQUITY 29270J100   691,500 30,000 SH   SOLE   30,000 0 0
EW SCRIPPS CO NEW EQUITY 811054402   3,197,518 339,800 SH   SOLE   339,800 0 0
EXELIXIS INC EQUITY 30161Q104   1,174,305 60,500 SH   SOLE   60,500 0 0
FARMER BROS CO EQUITY 307675108   1,598,040 414,000 SH   SOLE   414,000 0 0
FARMERS NATL BANC CORP EQUITY 309627107   505,600 40,000 SH   SOLE   40,000 0 0
FEDERAL SIGNAL CORP EQUITY 313855108   4,716,270 87,000 SH   SOLE   87,000 0 0
FIRST INTERNET BANCORP EQUITY 320557101   440,226 26,440 SH   SOLE   26,440 0 0
FLUSHING FINANCIAL CORP EQUITY 343873105   5,647,777 379,300 SH   SOLE   379,300 0 0
FNB CORP EQUITY 302520101   858,400 74,000 SH   SOLE   74,000 0 0
FOSTER (LB) CO-A EQUITY 350060109   1,748,163 152,279 SH   SOLE   152,279 0 0
FREQUENCY ELECTRONICS INC EQUITY 358010106   72,345 10,500 SH   SOLE   10,500 0 0
FRP HOLDINGS INC EQUITY 30292L107   1,128,660 19,500 SH   SOLE   19,500 0 0
FS BANCORP INC EQUITY 30263Y104   963,801 32,116 SH   SOLE   32,116 0 0
FUBOTV INC 3.250 02/15/26 CVT BOND CONVERTIBLE 35953DAB0   153,680 360,000 PRN   SOLE   360,000 0 0
GAMBLING.COM GROUP LTD EQUITY G3R239101   1,792,570 180,885 SH   SOLE   180,885 0 0
GAN LTD EQUITY G3728V109   36,120 28,000 SH   SOLE   28,000 0 0
GARRETT MOTION INC EQUITY 366505105   383,000 50,000 SH   SOLE   50,000 0 0
GENCOR INDUSTRIES INC EQUITY 368678108   7,300,750 475,000 SH   SOLE   475,000 0 0
GENIUS SPORTS LTD EQUITY G3934V109   104,346 20,953 SH   SOLE   20,953 0 0
GENTHERM INC EQUITY 37253A103   736,520 12,190 SH   SOLE   12,190 0 0
GIBRALTAR INDUSTRIES INC EQUITY 374689107   4,122,500 85,000 SH   SOLE   85,000 0 0
GOLDEN ENTERTAINMENT INC EQUITY 381013101   5,251,657 120,700 SH   SOLE   120,700 0 0
GORMAN-RUPP CO EQUITY 383082104   2,150,000 86,000 SH   SOLE   86,000 0 0
GRAHAM CORP EQUITY 384556106   1,556,520 119,000 SH   SOLE   119,000 0 0
GRANITE CONSTRUCTION INC EQUITY 387328107   205,400 5,000 SH   SOLE   5,000 0 0
GRAY TELEVISION INC EQUITY 389375106   2,102,566 241,120 SH   SOLE   241,120 0 0
GRAY TELEVISION INC-A EQUITY 389375205   736,966 86,600 SH   SOLE   86,600 0 0
GYRODYNE LLC EQUITY 403829104   162,792 19,040 SH   SOLE   19,040 0 0
HANOVER BANCORP INC/NY EQUITY 410710206   270,000 15,000 SH   SOLE   15,000 0 0
HAWKINS INC EQUITY 420261109   3,145,155 71,840 SH   SOLE   71,840 0 0
HERC HOLDINGS INC EQUITY 42704L104   569,500 5,000 SH   SOLE   5,000 0 0
HOMESTREET INC EQUITY 43785V102   460,544 25,600 SH   SOLE   25,600 0 0
I3 VERTICALS INC-CLASS A EQUITY 46571Y107   2,496,933 101,791 SH   SOLE   101,791 0 0
ICC HOLDINGS INC EQUITY 44931Q104   263,502 17,000 SH   SOLE   17,000 0 0
ICF INTERNATIONAL INC EQUITY 44925C103   2,169,866 19,780 SH   SOLE   19,780 0 0
IMAX CORP EQUITY 45245E109   580,540 30,268 SH   SOLE   30,268 0 0
IMPINJ INC 1.125 05/15/27 CVT BOND CONVERTIBLE 453204AD1   709,695 500,000 PRN   SOLE   500,000 0 0
INDUS REALTY TRUST INC EQUITY 45580R103   4,640,300 70,000 SH   SOLE   70,000 0 0
INFINERA CORP 2.500 03/01/27 CVT BOND CONVERTIBLE 45667GAE3   612,610 500,000 PRN   SOLE   500,000 0 0
INFUSYSTEM HOLDINGS INC EQUITY 45685K102   1,550,000 200,000 SH   SOLE   200,000 0 0
INGLES MARKETS INC-CLASS A EQUITY 457030104   354,800 4,000 SH   SOLE   4,000 0 0
INNOVATE CORP EQUITY 45784J105   801,900 270,000 SH   SOLE   270,000 0 0
INNOVATIVE SOLUTIONS & SUPP EQUITY 45769N105   774,392 105,503 SH   SOLE   105,503 0 0
INSPIRED ENTERTAINMENT INC EQUITY 45782N108   3,584,027 280,221 SH   SOLE   280,221 0 0
INSULET CORPORATION 0.375 09/01/26 CVT BOND CONVERTIBLE 45784PAK7   748,450 500,000 PRN   SOLE   500,000 0 0
INTEGER HOLDINGS CORP EQUITY 45826H109   1,684,075 21,730 SH   SOLE   21,730 0 0
INTEVAC INC EQUITY 461148108   1,957,110 267,000 SH   SOLE   267,000 0 0
INVITAE CORP EQUITY 46185L103   13,500 10,000 SH   SOLE   10,000 0 0
ISPECIMEN INC EQUITY 45032V108   50,920 38,000 SH   SOLE   38,000 0 0
JOHN BEAN TECHNOLOGIES CORP EQUITY 477839104   1,092,900 10,000 SH   SOLE   10,000 0 0
JOHNSON OUTDOORS INC-A EQUITY 479167108   315,050 5,000 SH   SOLE   5,000 0 0
KAMAN CORP EQUITY 483548103   1,920,240 84,000 SH   SOLE   84,000 0 0
KAR AUCTION SERVICES INC EQUITY 48238T109   438,594 32,061 SH   SOLE   32,061 0 0
KIMBALL ELECTRONICS INC EQUITY 49428J109   853,140 35,400 SH   SOLE   35,400 0 0
KIMBALL INTERNATIONAL-B EQUITY 494274103   1,798,000 145,000 SH   SOLE   145,000 0 0
KKR & CO INC EQUITY 48251W104   3,177,460 60,500 SH   SOLE   60,500 0 0
LANDS' END INC EQUITY 51509F105   223,560 23,000 SH   SOLE   23,000 0 0
LA-Z-BOY INC EQUITY 505336107   581,600 20,000 SH   SOLE   20,000 0 0
LEE ENTERPRISES EQUITY 523768406   261,450 21,000 SH   SOLE   21,000 0 0
LEGACY HOUSING CORP EQUITY 52472M101   1,836,732 80,700 SH   SOLE   80,700 0 0
LEMAITRE VASCULAR INC EQUITY 525558201   283,085 5,500 SH   SOLE   5,500 0 0
LENDINGTREE INC 0.500 07/15/25 CVT BOND CONVERTIBLE 52603BAD9   375,450 500,000 PRN   SOLE   500,000 0 0
LIFETIME BRANDS INC EQUITY 53222Q103   1,438,689 244,675 SH   SOLE   244,675 0 0
LIMONEIRA CO EQUITY 532746104   3,248,700 195,000 SH   SOLE   195,000 0 0
LUMENTUM HOLDINGS INC 0.500 06/15/28 CVT BOND CONVERTIBLE 55024UAF6   232,967 304,000 PRN   SOLE   304,000 0 0
MANITOWOC COMPANY INC EQUITY 563571405   307,620 18,000 SH   SOLE   18,000 0 0
MARCUS CORPORATION EQUITY 566330106   1,160,000 72,500 SH   SOLE   72,500 0 0
MARINE PRODUCTS CORP EQUITY 568427108   4,848,644 367,600 SH   SOLE   367,600 0 0
MARINEMAX INC EQUITY 567908108   402,500 14,000 SH   SOLE   14,000 0 0
MATERIALISE NV-ADR DEPOSITORY RECEI 57667T100   83,000 10,000 SH   SOLE   10,000 0 0
MEDALLION FINANCIAL CORP EQUITY 583928106   736,320 96,000 SH   SOLE   96,000 0 0
MERCADOLIBRE INC 2.000 08/15/28 CVT BOND CONVERTIBLE 58733RAD4   907,770 300,000 PRN   SOLE   300,000 0 0
MESA LABORATORIES INC EQUITY 59064R109   698,920 4,000 SH   SOLE   4,000 0 0
METHODE ELECTRONICS INC EQUITY 591520200   359,377 8,190 SH   SOLE   8,190 0 0
MIDDLEBY CORP EQUITY 596278101   2,378,014 16,220 SH   SOLE   16,220 0 0
MIDDLESEX WATER CO EQUITY 596680108   406,224 5,200 SH   SOLE   5,200 0 0
MINERALS TECHNOLOGIES INC EQUITY 603158106   213,101 3,527 SH   SOLE   3,527 0 0
MITEK SYSTEMS INC EQUITY 606710200   1,313,830 137,000 SH   SOLE   137,000 0 0
MODINE MANUFACTURING CO EQUITY 607828100   5,578,100 242,000 SH   SOLE   242,000 0 0
MOTORCAR PARTS OF AMERICA IN EQUITY 620071100   133,920 18,000 SH   SOLE   18,000 0 0
MOVADO GROUP INC EQUITY 624580106   848,715 29,500 SH   SOLE   29,500 0 0
MSA SAFETY INC EQUITY 553498106   1,041,300 7,800 SH   SOLE   7,800 0 0
MYERS INDUSTRIES INC EQUITY 628464109   14,226,734 663,870 SH   SOLE   663,870 0 0
MYR GROUP INC/DELAWARE EQUITY 55405W104   2,401,499 19,058 SH   SOLE   19,058 0 0
NATHAN'S FAMOUS INC EQUITY 632347100   16,154,510 213,684 SH   SOLE   213,684 0 0
NATURAL GROCERS BY VITAMIN C EQUITY 63888U108   188,000 16,000 SH   SOLE   16,000 0 0
NAUTILUS INC EQUITY 63910B102   13,400 10,000 SH   SOLE   10,000 0 0
NAVIGATOR HOLDINGS LTD EQUITY Y62132108   1,400,000 100,000 SH   SOLE   100,000 0 0
NCL CORPORATION LTD 1.125 02/15/27 CVT BOND CONVERTIBLE 62886HBD2   160,154 223,000 PRN   SOLE   223,000 0 0
NCL CORPORATION LTD 5.375 08/01/25 CVT BOND CONVERTIBLE 62886HAX9   270,385 250,000 PRN   SOLE   250,000 0 0
NEOGEN CORP EQUITY 640491106   3,926,240 212,000 SH   SOLE   212,000 0 0
NEOGENOMICS INC EQUITY 64049M209   1,053,305 60,500 SH   SOLE   60,500 0 0
NEURONETICS INC EQUITY 64131A105   168,780 58,000 SH   SOLE   58,000 0 0
NEXTERA ENERGY INC 6.926 09/01/25 CVT PREFERRED CONVER 65339F713   231,750 5,000 SH   SOLE   5,000 0 0
NICE LTD 0.000 09/15/25 CVT BOND CONVERTIBLE 653656AB4   416,950 430,000 PRN   SOLE   430,000 0 0
OCEANFIRST FINANCIAL CORP EQUITY 675234108   361,931 19,585 SH   SOLE   19,585 0 0
OIL-DRI CORP OF AMERICA EQUITY 677864100   857,166 20,600 SH   SOLE   20,600 0 0
OMNICELL INC EQUITY 68213N109   384,406 6,552 SH   SOLE   6,552 0 0
OOMA INC EQUITY 683416101   250,200 20,000 SH   SOLE   20,000 0 0
OPKO HEALTH INC EQUITY 68375N103   277,400 190,000 SH   SOLE   190,000 0 0
OPTION CARE HEALTH INC EQUITY 68404L201   667,170 21,000 SH   SOLE   21,000 0 0
ORTHOFIX MEDICAL INC EQUITY 68752M108   1,011,365 60,380 SH   SOLE   60,380 0 0
OTONOMO TECHNOLOGIES LTD EQUITY M7571L103   21,407 45,000 SH   SOLE   45,000 0 0
PACIFIC PREMIER BANCORP INC EQUITY 69478X105   240,200 10,000 SH   SOLE   10,000 0 0
PAR TECHNOLOGY CORP 2.875 04/15/26 CVT BOND CONVERTIBLE 698884AC7   1,064,550 1,000,000 PRN   SOLE   1,000,000 0 0
PARATEK PHARMACEUTICALS INC EQUITY 699374302   85,598 33,700 SH   SOLE   33,700 0 0
PARK AEROSPACE CORP EQUITY 70014A104   815,070 60,600 SH   SOLE   60,600 0 0
PARK-OHIO HOLDINGS CORP EQUITY 700666100   2,325,400 192,500 SH   SOLE   192,500 0 0
PEBBLEBROOK HOTEL TRUST 1.750 12/15/26 CVT BOND CONVERTIBLE 70509VAA8   169,458 200,000 PRN   SOLE   200,000 0 0
PERFICIENT INC 0.125 11/15/26 CVT BOND CONVERTIBLE 71375UAF8   788,590 1,000,000 PRN   SOLE   1,000,000 0 0
PETIQ INC 4.000 06/01/26 CVT BOND CONVERTIBLE 71639TAB2   557,658 640,000 PRN   SOLE   640,000 0 0
PFSWEB INC EQUITY 717098206   937,040 221,000 SH   SOLE   221,000 0 0
PITNEY BOWES INC EQUITY 724479100   194,500 50,000 SH   SOLE   50,000 0 0
PLAYAGS INC EQUITY 72814N104   1,658,800 232,000 SH   SOLE   232,000 0 0
PLAYSTUDIOS INC EQUITY 72815G108   110,700 30,000 SH   SOLE   30,000 0 0
POST HOLDINGS PARTNERI -CW23 WARRANT 737465112   14,250 95,000 SH   SOLE   95,000 0 0
POST HOLDINGS PARTNERING -A EQUITY 737465104   2,884,200 285,000 SH   SOLE   285,000 0 0
PREFORMED LINE PRODUCTS CO EQUITY 740444104   422,532 3,300 SH   SOLE   3,300 0 0
PRIMIS FINANCIAL CORP EQUITY 74167B109   308,160 32,000 SH   SOLE   32,000 0 0
PRIMO WATER CORP EQUITY 74167P108   230,250 15,000 SH   SOLE   15,000 0 0
PROGRESS SOFTWARE CORP 1.000 04/15/26 CVT BOND CONVERTIBLE 743312AB6   936,058 860,000 PRN   SOLE   860,000 0 0
PROS HOLDINGS INC 2.250 09/15/27 CVT BOND CONVERTIBLE 74346YAG8   439,937 465,000 PRN   SOLE   465,000 0 0
QUIDELORTHO CORP EQUITY 219798105   222,725 2,500 SH   SOLE   2,500 0 0
READING INTERNATIONAL INC-A EQUITY 755408101   920,624 283,269 SH   SOLE   283,269 0 0
READING INTERNATIONAL INC-B EQUITY 755408200   1,610,760 74,400 SH   SOLE   74,400 0 0
RENASANT CORP EQUITY 75970E107   933,607 30,530 SH   SOLE   30,530 0 0
RGC RESOURCES INC EQUITY 74955L103   1,229,302 53,010 SH   SOLE   53,010 0 0
RPC INC EQUITY 749660106   461,400 60,000 SH   SOLE   60,000 0 0
RUSH ENTERPRISES INC - CL B EQUITY 781846308   4,851,090 81,000 SH   SOLE   81,000 0 0
RUSH ENTERPRISES INC-CL A EQUITY 781846209   2,009,280 36,800 SH   SOLE   36,800 0 0
RUSH STREET INTERACTIVE INC EQUITY 782011100   62,200 20,000 SH   SOLE   20,000 0 0
S&W SEED CO EQUITY 785135104   534,650 370,000 SH   SOLE   370,000 0 0
SANDY SPRING BANCORP INC EQUITY 800363103   688,470 26,500 SH   SOLE   26,500 0 0
SILVERCREST ASSET MANAGEME-A EQUITY 828359109   1,248,966 68,700 SH   SOLE   68,700 0 0
SINCLAIR BROADCAST GROUP -A EQUITY 829226109   549,120 32,000 SH   SOLE   32,000 0 0
SKYLINE CHAMPION CORP EQUITY 830830105   5,344,941 71,048 SH   SOLE   71,048 0 0
SOUTHERN FIRST BANCSHARES EQUITY 842873101   2,302,807 75,010 SH   SOLE   75,010 0 0
SOUTHSTATE CORP EQUITY 840441109   659,868 9,260 SH   SOLE   9,260 0 0
SOUTHWEST AIRLINES CO 1.250 05/01/25 CVT BOND CONVERTIBLE 844741BG2   340,995 300,000 PRN   SOLE   300,000 0 0
SPORTSMAN'S WAREHOUSE HOLDIN EQUITY 84920Y106   212,000 25,000 SH   SOLE   25,000 0 0
STANDARD MOTOR PRODS EQUITY 853666105   1,476,400 40,000 SH   SOLE   40,000 0 0
STANDEX INTERNATIONAL CORP EQUITY 854231107   1,738,648 14,200 SH   SOLE   14,200 0 0
STARRETT (L.S.) CO -CL A EQUITY 855668109   757,350 67,500 SH   SOLE   67,500 0 0
STEEL PARTNERS HOLDINGS LP EQUITY UNIT 85814R107   4,081,724 93,000 SH   SOLE   93,000 0 0
STELLAR BANCORP INC EQUITY 858927106   1,587,345 64,500 SH   SOLE   64,500 0 0
STERIS PLC EQUITY G8473T100   248,664 1,300 SH   SOLE   1,300 0 0
STONERIDGE INC EQUITY 86183P102   1,664,300 89,000 SH   SOLE   89,000 0 0
STRIDE INC 1.125 09/01/27 CVT BOND CONVERTIBLE 86333MAA6   843,693 850,000 PRN   SOLE   850,000 0 0
SUMMIT HOTEL PROPERTIES 1.500 02/15/26 CVT BOND CONVERTIBLE 866082AA8   330,430 385,000 PRN   SOLE   385,000 0 0
SURMODICS INC EQUITY 868873100   1,056,992 46,400 SH   SOLE   46,400 0 0
TEAM INC EQUITY 878155308   54,799 10,000 SH   SOLE   10,000 0 0
TEJON RANCH CO EQUITY 879080109   1,790,460 98,000 SH   SOLE   98,000 0 0
TENNANT CO EQUITY 880345103   1,552,205 22,650 SH   SOLE   22,650 0 0
TERRITORIAL BANCORP INC EQUITY 88145X108   579,300 30,000 SH   SOLE   30,000 0 0
TITAN INTERNATIONAL INC EQUITY 88830M102   214,840 20,500 SH   SOLE   20,500 0 0
TITAN MACHINERY INC EQUITY 88830R101   2,192,400 72,000 SH   SOLE   72,000 0 0
TOWNSQUARE MEDIA INC - CL A EQUITY 892231101   1,200,000 150,000 SH   SOLE   150,000 0 0
TRANSACT TECHNOLOGIES INC EQUITY 892918103   201,175 32,500 SH   SOLE   32,500 0 0
TRAVELCENTERS OF AMERICA INC EQUITY 89421B109   510,350 5,900 SH   SOLE   5,900 0 0
TREDEGAR CORP EQUITY 894650100   2,136,420 234,000 SH   SOLE   234,000 0 0
TRINITY PLACE HOLDINGS INC EQUITY 89656D101   168,000 350,000 SH   SOLE   350,000 0 0
TRUSTCO BANK CORP NY EQUITY 898349204   319,719 10,010 SH   SOLE   10,010 0 0
TWIN DISC INC EQUITY 901476101   1,105,480 116,000 SH   SOLE   116,000 0 0
TYLER TECHNOLOGIES INC EQUITY 902252105   354,640 1,000 SH   SOLE   1,000 0 0
ULTRA CLEAN HOLDINGS INC EQUITY 90385V107   2,775,492 83,700 SH   SOLE   83,700 0 0
ULTRALIFE CORP EQUITY 903899102   574,860 143,000 SH   SOLE   143,000 0 0
UNITED BANKSHARES INC EQUITY 909907107   299,200 8,500 SH   SOLE   8,500 0 0
UNITED GUARDIAN INC EQUITY 910571108   654,343 69,611 SH   SOLE   69,611 0 0
UNIVERSAL TECHNICAL INSTITUT EQUITY 913915104   701,100 95,000 SH   SOLE   95,000 0 0
VALLEY NATIONAL BANCORP EQUITY 919794107   477,237 51,649 SH   SOLE   51,649 0 0
VALUE LINE INC EQUITY 920437100   1,536,894 31,800 SH   SOLE   31,800 0 0
VERINT SYSTEMS INC 0.250 04/15/26 CVT BOND CONVERTIBLE 92343XAC4   820,235 925,000 PRN   SOLE   925,000 0 0
VERITONE INC 1.750 11/15/26 CVT BOND CONVERTIBLE 92347MAB6   745,177 1,056,000 PRN   SOLE   1,056,000 0 0
VIAD CORP EQUITY 92552R406   1,125,360 54,000 SH   SOLE   54,000 0 0
VILLAGE SUPER MARKET-CLASS A EQUITY 927107409   2,488,131 108,747 SH   SOLE   108,747 0 0
VISHAY PRECISION GROUP EQUITY 92835K103   2,464,341 59,012 SH   SOLE   59,012 0 0
WABASH NATIONAL CORP EQUITY 929566107   1,288,516 52,400 SH   SOLE   52,400 0 0
WASHINGTON TRUST BANCORP EQUITY 940610108   1,402,066 40,452 SH   SOLE   40,452 0 0
WATERSTONE FINANCIAL INC EQUITY 94188P101   1,082,098 71,520 SH   SOLE   71,520 0 0
WESTERN NEW ENGLAND BANCORP EQUITY 958892101   694,402 84,580 SH   SOLE   84,580 0 0
WILLAMETTE VALLEY VINEYARDS EQUITY 969136100   139,150 23,000 SH   SOLE   23,000 0 0
WILLDAN GROUP INC EQUITY 96924N100   1,296,460 83,000 SH   SOLE   83,000 0 0
WILLIAMS INDUSTRIAL SERVICES EQUITY 96951A104   11,433 11,100 SH   SOLE   11,100 0 0
WINNEBAGO INDUSTRIES EQUITY 974637100   2,100,280 36,400 SH   SOLE   36,400 0 0
WOLFSPEED INC 0.250 02/15/28 CVT BOND CONVERTIBLE 977852AB8   485,630 579,000 PRN   SOLE   579,000 0 0
WORLD WRESTLING ENTERTAIN-A EQUITY 98156Q108   1,551,420 17,000 SH   SOLE   17,000 0 0
YORK WATER CO EQUITY 987184108   1,714,692 38,360 SH   SOLE   38,360 0 0
ZSCALER INC. 0.125 07/01/25 CVT BOND CONVERTIBLE 98980GAB8   712,260 675,000 PRN   SOLE   675,000 0 0