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   1,271,400 163,000 SH   SOLE   163,000 0 0
2U INC 2.250 05/01/25 CVT BOND CONVERTIBLE 90214JAB7   734,371 1,100,000 PRN   SOLE   1,100,000 0 0
A10 NETWORKS INC EQUITY 002121101   817,040 56,000 SH   SOLE   56,000 0 0
ACCURAY INC EQUITY 004397105   251,550 65,000 SH   SOLE   65,000 0 0
ACME UNITED CORP EQUITY 004816104   1,371,700 55,000 SH   SOLE   55,000 0 0
ADTHEORENT HOLDINGS CO INC EQUITY 00739D109   42,000 30,000 SH   SOLE   30,000 0 0
AEROJET ROCKETDYNE HOLDINGS EQUITY 007800105   7,928,715 144,500 SH   SOLE   144,500 0 0
AGILYSYS INC EQUITY 00847J105   274,560 4,000 SH   SOLE   4,000 0 0
ALITHYA GROUP INC-CLASS A EQUITY 01643B106   1,150,780 706,000 SH   SOLE   706,000 0 0
ALLIED MOTION TECHNOLOGIES EQUITY 019330109   4,768,836 119,400 SH   SOLE   119,400 0 0
AMERICAN OUTDOOR BRANDS INC EQUITY 02875D109   1,350,938 155,638 SH   SOLE   155,638 0 0
AMERICAN SOFTWARE INC-CL A EQUITY 029683109   1,408,340 134,000 SH   SOLE   134,000 0 0
AMERICAN VANGUARD CORP EQUITY 030371108   589,710 33,000 SH   SOLE   33,000 0 0
AMPCO-PITTSBURGH CORP EQUITY 032037103   422,940 133,000 SH   SOLE   133,000 0 0
AMPCO-PITTSBURGH CORP WARRANTS 8/1/25 WARRANT 032037111   23,030 47,000 SH   SOLE   47,000 0 0
ANTERIX INC EQUITY 03676C100   1,996,470 63,000 SH   SOLE   63,000 0 0
ARLO TECHNOLOGIES INC EQUITY 04206A101   1,494,670 137,000 SH   SOLE   137,000 0 0
ARRAY TECHNOLOGIES INC 1.000 12/01/28 CVT BOND CONVERTIBLE 04271TAB6   611,318 528,000 PRN   SOLE   528,000 0 0
ARTESIAN RESOURCES CORP-CL A EQUITY 043113208   1,526,150 32,320 SH   SOLE   32,320 0 0
ASTEC INDUSTRIES INC EQUITY 046224101   8,156,480 179,500 SH   SOLE   179,500 0 0
ASTRONICS CORP EQUITY 046433108   4,528,080 228,000 SH   SOLE   228,000 0 0
ATLANTIC AMERICAN CORP EQUITY 048209100   42,460 22,000 SH   SOLE   22,000 0 0
ATLANTIC UNION BANKSHARES CO EQUITY 04911A107   1,074,096 41,391 SH   SOLE   41,391 0 0
AVID TECHNOLOGY INC EQUITY 05367P100   561,000 22,000 SH   SOLE   22,000 0 0
AZZ INC EQUITY 002474104   608,440 14,000 SH   SOLE   14,000 0 0
BADGER METER INC EQUITY 056525108   1,003,408 6,800 SH   SOLE   6,800 0 0
BALLY'S CORP EQUITY 05875B106   357,320 22,964 SH   SOLE   22,964 0 0
BANDWIDTH INC 0.250 03/01/26 CVT BOND CONVERTIBLE 05988JAB9   549,213 700,000 PRN   SOLE   700,000 0 0
BANK7 CORP EQUITY 06652N107   338,514 13,800 SH   SOLE   13,800 0 0
BASSETT FURNITURE INDS EQUITY 070203104   416,608 27,700 SH   SOLE   27,700 0 0
BEASLEY BROADCAST GRP INC -A EQUITY 074014101   311,100 305,000 SH   SOLE   305,000 0 0
BELLRING BRANDS INC EQUITY 07831C103   549,000 15,000 SH   SOLE   15,000 0 0
BERKSHIRE HILLS BANCORP INC EQUITY 084680107   200,252 9,660 SH   SOLE   9,660 0 0
BIG 5 SPORTING GOODS CORP EQUITY 08915P101   146,560 16,000 SH   SOLE   16,000 0 0
BOYD GAMING CORP EQUITY 103304101   1,321,568 19,051 SH   SOLE   19,051 0 0
CADENCE BANK EQUITY 12740C103   299,314 15,240 SH   SOLE   15,240 0 0
CAESARS ENTERTAINMENT INC EQUITY 12769G100   1,029,594 20,200 SH   SOLE   20,200 0 0
CALAVO GROWERS INC EQUITY 128246105   1,392,960 48,000 SH   SOLE   48,000 0 0
CALIFORNIA WATER SERVICE GRP EQUITY 130788102   1,218,468 23,600 SH   SOLE   23,600 0 0
CAPITAL CITY BANK GROUP INC EQUITY 139674105   2,445,072 79,800 SH   SOLE   79,800 0 0
CARDLYTICS INC 1.000 09/15/25 CVT BOND CONVERTIBLE 14161WAB1   443,539 780,000 PRN   SOLE   780,000 0 0
CASELLA WASTE SYSTEMS INC-A EQUITY 147448104   3,021,030 33,400 SH   SOLE   33,400 0 0
CAVCO INDUSTRIES INC EQUITY 149568107   4,761,300 16,140 SH   SOLE   16,140 0 0
CHART INDUSTRIES INC 1.000 11/15/24 CVT BOND CONVERTIBLE 16115QAE0   416,355 150,000 PRN   SOLE   150,000 0 0
CHART INDUSTRIES INC 6.750 12/15/25 SR:B CVT PREFERRED CONVER 16115Q407   455,980 7,000 SH   SOLE   7,000 0 0
CHASE CORP EQUITY 16150R104   3,309,306 27,300 SH   SOLE   27,300 0 0
CHESAPEAKE UTILITIES CORP EQUITY 165303108   833,000 7,000 SH   SOLE   7,000 0 0
CHURCHILL DOWNS INC EQUITY 171484108   473,178 3,400 SH   SOLE   3,400 0 0
CIRCOR INTERNATIONAL INC EQUITY 17273K109   2,258,000 40,000 SH   SOLE   40,000 0 0
CITIZENS & NORTHERN CORP EQUITY 172922106   319,608 16,560 SH   SOLE   16,560 0 0
COHERUS BIOSCIENCES INC 1.500 04/15/26 CVT BOND CONVERTIBLE 19249HAB9   310,060 505,000 PRN   SOLE   505,000 0 0
COLUMBUS MCKINNON CORP/NY EQUITY 199333105   2,764,200 68,000 SH   SOLE   68,000 0 0
COMMERCIAL VEHICLE GROUP INC EQUITY 202608105   3,108,000 280,000 SH   SOLE   280,000 0 0
COMTECH TELECOMMUNICATIONS EQUITY 205826209   1,590,360 174,000 SH   SOLE   174,000 0 0
CONMED CORP 2.250 06/15/27 CVT BOND CONVERTIBLE 207410AH4   394,926 350,000 PRN   SOLE   350,000 0 0
CONSOLIDATED WATER CO-ORD SH EQUITY G23773107   1,381,110 57,000 SH   SOLE   57,000 0 0
CORE MOLDING TECHNOLOGIES IN EQUITY 218683100   3,396,575 149,300 SH   SOLE   149,300 0 0
CTS CORP EQUITY 126501105   6,820,800 160,000 SH   SOLE   160,000 0 0
CUTERA INC EQUITY 232109108   3,459,626 228,660 SH   SOLE   228,660 0 0
CUTERA INC 2.250 03/15/26 CVT BOND CONVERTIBLE 232109AB4   254,055 300,000 PRN   SOLE   300,000 0 0
CUTERA INC 2.250 06/01/28 CVT BOND CONVERTIBLE 232109AD0   156,460 250,000 PRN   SOLE   250,000 0 0
DAKTRONICS INC EQUITY 234264109   352,000 55,000 SH   SOLE   55,000 0 0
DANA INC EQUITY 235825205   807,500 47,500 SH   SOLE   47,500 0 0
DAWSON GEOPHYSICAL CO EQUITY 239360100   48,720 24,000 SH   SOLE   24,000 0 0
DENNY'S CORP EQUITY 24869P104   702,240 57,000 SH   SOLE   57,000 0 0
DHI GROUP INC EQUITY 23331S100   172,350 45,000 SH   SOLE   45,000 0 0
DIGI INTERNATIONAL INC EQUITY 253798102   393,900 10,000 SH   SOLE   10,000 0 0
DISH NETWORK CORP 0.000 12/15/25 CVT BOND CONVERTIBLE 25470MAF6   371,770 700,000 PRN   SOLE   700,000 0 0
DISTRIBUTION SOLUTIONS GROUP EQUITY 520776105   7,080,160 136,000 SH   SOLE   136,000 0 0
DUCOMMUN INC EQUITY 264147109   7,691,848 176,540 SH   SOLE   176,540 0 0
EASTERN CO/THE EQUITY 276317104   5,336,550 295,000 SH   SOLE   295,000 0 0
EDGIO INC 3.500 08/01/25 CVT BOND CONVERTIBLE 53261MAB0   433,910 500,000 PRN   SOLE   500,000 0 0
ELECTROMED INC EQUITY 285409108   376,371 35,142 SH   SOLE   35,142 0 0
ENERGY RECOVERY INC EQUITY 29270J100   838,500 30,000 SH   SOLE   30,000 0 0
EW SCRIPPS CO NEW EQUITY 811054402   3,109,170 339,800 SH   SOLE   339,800 0 0
EXELIXIS INC EQUITY 30161Q104   1,156,155 60,500 SH   SOLE   60,500 0 0
FARMER BROS CO EQUITY 307675108   1,894,680 684,000 SH   SOLE   684,000 0 0
FARMERS NATL BANC CORP EQUITY 309627107   494,800 40,000 SH   SOLE   40,000 0 0
FEDERAL SIGNAL CORP EQUITY 313855108   5,122,400 80,000 SH   SOLE   80,000 0 0
FIRST INTERNET BANCORP EQUITY 320557101   362,934 24,440 SH   SOLE   24,440 0 0
FLUSHING FINANCIAL CORP EQUITY 343873105   4,784,497 389,300 SH   SOLE   389,300 0 0
FNB CORP EQUITY 302520101   846,560 74,000 SH   SOLE   74,000 0 0
FOSTER (LB) CO-A EQUITY 350060109   2,305,920 161,479 SH   SOLE   161,479 0 0
FREQUENCY ELECTRONICS INC EQUITY 358010106   69,510 10,500 SH   SOLE   10,500 0 0
FRP HOLDINGS INC EQUITY 30292L107   1,122,615 19,500 SH   SOLE   19,500 0 0
FS BANCORP INC EQUITY 30263Y104   965,728 32,116 SH   SOLE   32,116 0 0
FUBOTV INC 3.250 02/15/26 CVT BOND CONVERTIBLE 35953DAB0   208,883 360,000 PRN   SOLE   360,000 0 0
GAMBLING.COM GROUP LTD EQUITY G3R239101   1,852,262 180,885 SH   SOLE   180,885 0 0
GAN LTD EQUITY G3728V109   45,920 28,000 SH   SOLE   28,000 0 0
GARRETT MOTION INC EQUITY 366505105   378,500 50,000 SH   SOLE   50,000 0 0
GENCOR INDUSTRIES INC EQUITY 368678108   7,378,688 473,600 SH   SOLE   473,600 0 0
GENIUS SPORTS LTD EQUITY G3934V109   123,800 20,000 SH   SOLE   20,000 0 0
GENTHERM INC EQUITY 37253A103   688,857 12,190 SH   SOLE   12,190 0 0
GIBRALTAR INDUSTRIES INC EQUITY 374689107   5,348,200 85,000 SH   SOLE   85,000 0 0
GLATFELTER CORP EQUITY 377320106   30,200 10,000 SH   SOLE   10,000 0 0
GOLDEN ENTERTAINMENT INC EQUITY 381013101   5,045,260 120,700 SH   SOLE   120,700 0 0
GORMAN-RUPP CO EQUITY 383082104   2,479,380 86,000 SH   SOLE   86,000 0 0
GRAHAM CORP EQUITY 384556106   1,713,120 129,000 SH   SOLE   129,000 0 0
GRAY TELEVISION INC EQUITY 389375106   1,900,026 241,120 SH   SOLE   241,120 0 0
GRAY TELEVISION INC-A EQUITY 389375205   787,194 86,600 SH   SOLE   86,600 0 0
GYRODYNE LLC EQUITY 403829104   213,248 19,040 SH   SOLE   19,040 0 0
HANOVER BANCORP INC/NY EQUITY 410710206   265,050 15,000 SH   SOLE   15,000 0 0
HAWKINS INC EQUITY 420261109   3,342,115 70,080 SH   SOLE   70,080 0 0
HERC HOLDINGS INC EQUITY 42704L104   684,250 5,000 SH   SOLE   5,000 0 0
HOMESTREET INC EQUITY 43785V102   151,552 25,600 SH   SOLE   25,600 0 0
I3 VERTICALS INC-CLASS A EQUITY 46571Y107   2,212,642 96,791 SH   SOLE   96,791 0 0
ICC HOLDINGS INC EQUITY 44931Q104   269,193 17,000 SH   SOLE   17,000 0 0
ICF INTERNATIONAL INC EQUITY 44925C103   2,149,459 17,280 SH   SOLE   17,280 0 0
IMAX CORP EQUITY 45245E109   517,583 30,464 SH   SOLE   30,464 0 0
IMPINJ INC 1.125 05/15/27 CVT BOND CONVERTIBLE 453204AD1   434,480 400,000 PRN   SOLE   400,000 0 0
INFINERA CORP 2.500 03/01/27 CVT BOND CONVERTIBLE 45667GAE3   468,375 500,000 PRN   SOLE   500,000 0 0
INFUSYSTEM HOLDINGS INC EQUITY 45685K102   1,926,000 200,000 SH   SOLE   200,000 0 0
INGLES MARKETS INC-CLASS A EQUITY 457030104   330,600 4,000 SH   SOLE   4,000 0 0
INNOVATE CORP EQUITY 45784J105   472,500 270,000 SH   SOLE   270,000 0 0
INNOVATIVE SOLUTIONS & SUPP EQUITY 45769N105   756,457 105,503 SH   SOLE   105,503 0 0
INSPIRED ENTERTAINMENT INC EQUITY 45782N108   3,754,301 255,221 SH   SOLE   255,221 0 0
INSULET CORPORATION 0.375 09/01/26 CVT BOND CONVERTIBLE 45784PAK7   548,600 400,000 PRN   SOLE   400,000 0 0
INTEGER HOLDINGS CORP EQUITY 45826H109   1,925,495 21,730 SH   SOLE   21,730 0 0
INTERDIGITAL INC 3.500 06/01/27 CVT BOND CONVERTIBLE 45867GAD3   679,500 500,000 PRN   SOLE   500,000 0 0
INTEVAC INC EQUITY 461148108   1,151,250 307,000 SH   SOLE   307,000 0 0
JOHN BEAN TECHNOLOGIES CORP EQUITY 477839104   1,213,000 10,000 SH   SOLE   10,000 0 0
JOHNSON OUTDOORS INC-A EQUITY 479167108   307,250 5,000 SH   SOLE   5,000 0 0
KAMAN CORP EQUITY 483548103   2,031,555 83,500 SH   SOLE   83,500 0 0
KIMBALL ELECTRONICS INC EQUITY 49428J109   978,102 35,400 SH   SOLE   35,400 0 0
KKR & CO INC EQUITY 48251W104   3,388,000 60,500 SH   SOLE   60,500 0 0
LANDS' END INC EQUITY 51509F105   248,320 32,000 SH   SOLE   32,000 0 0
LA-Z-BOY INC EQUITY 505336107   572,800 20,000 SH   SOLE   20,000 0 0
LEE ENTERPRISES EQUITY 523768406   313,727 23,500 SH   SOLE   23,500 0 0
LEGACY HOUSING CORP EQUITY 52472M101   1,755,483 75,700 SH   SOLE   75,700 0 0
LEMAITRE VASCULAR INC EQUITY 525558201   370,040 5,500 SH   SOLE   5,500 0 0
LENDINGTREE INC 0.500 07/15/25 CVT BOND CONVERTIBLE 52603BAD9   385,935 500,000 PRN   SOLE   500,000 0 0
LIFETIME BRANDS INC EQUITY 53222Q103   1,373,939 243,175 SH   SOLE   243,175 0 0
LIMONEIRA CO EQUITY 532746104   3,034,200 195,000 SH   SOLE   195,000 0 0
MANITOWOC COMPANY INC EQUITY 563571405   338,940 18,000 SH   SOLE   18,000 0 0
MARCUS CORPORATION EQUITY 566330106   1,075,175 72,500 SH   SOLE   72,500 0 0
MARINE PRODUCTS CORP EQUITY 568427108   6,197,736 367,600 SH   SOLE   367,600 0 0
MARINEMAX INC EQUITY 567908108   478,240 14,000 SH   SOLE   14,000 0 0
MATERIALISE NV-ADR DEPOSITORY RECEI 57667T100   86,400 10,000 SH   SOLE   10,000 0 0
MEDALLION FINANCIAL CORP EQUITY 583928106   759,360 96,000 SH   SOLE   96,000 0 0
MESA LABORATORIES INC EQUITY 59064R109   514,000 4,000 SH   SOLE   4,000 0 0
METHODE ELECTRONICS INC EQUITY 591520200   274,529 8,190 SH   SOLE   8,190 0 0
MIDDLEBY CORP EQUITY 596278101   2,368,237 16,020 SH   SOLE   16,020 0 0
MIDDLESEX WATER CO EQUITY 596680108   419,432 5,200 SH   SOLE   5,200 0 0
MINERALS TECHNOLOGIES INC EQUITY 603158106   204,569 3,546 SH   SOLE   3,546 0 0
MITEK SYSTEMS INC EQUITY 606710200   1,485,080 137,000 SH   SOLE   137,000 0 0
MODINE MANUFACTURING CO EQUITY 607828100   7,924,800 240,000 SH   SOLE   240,000 0 0
MOTORCAR PARTS OF AMERICA IN EQUITY 620071100   139,320 18,000 SH   SOLE   18,000 0 0
MOVADO GROUP INC EQUITY 624580106   710,995 26,500 SH   SOLE   26,500 0 0
MSA SAFETY INC EQUITY 553498106   1,356,888 7,800 SH   SOLE   7,800 0 0
MYERS INDUSTRIES INC EQUITY 628464109   12,898,994 663,870 SH   SOLE   663,870 0 0
MYR GROUP INC/DELAWARE EQUITY 55405W104   2,227,274 16,100 SH   SOLE   16,100 0 0
NATHAN'S FAMOUS INC EQUITY 632347100   16,689,750 212,500 SH   SOLE   212,500 0 0
NATURAL GROCERS BY VITAMIN C EQUITY 63888U108   196,160 16,000 SH   SOLE   16,000 0 0
NAUTILUS INC EQUITY 63910B102   12,200 10,000 SH   SOLE   10,000 0 0
NAVIGATOR HOLDINGS LTD EQUITY Y62132108   1,301,000 100,000 SH   SOLE   100,000 0 0
NCL CORPORATION LTD 1.125 02/15/27 CVT BOND CONVERTIBLE 62886HBD2   205,294 223,000 PRN   SOLE   223,000 0 0
NEOGEN CORP EQUITY 640491106   4,611,000 212,000 SH   SOLE   212,000 0 0
NEOGENOMICS INC EQUITY 64049M209   972,235 60,500 SH   SOLE   60,500 0 0
NEURONETICS INC EQUITY 64131A105   129,000 60,000 SH   SOLE   60,000 0 0
NEXTERA ENERGY INC 6.926 09/01/25 CVT PREFERRED CONVER 65339F713   226,450 5,000 SH   SOLE   5,000 0 0
OCEANFIRST FINANCIAL CORP EQUITY 675234108   167,321 10,712 SH   SOLE   10,712 0 0
OIL-DRI CORP OF AMERICA EQUITY 677864100   902,547 15,300 SH   SOLE   15,300 0 0
OOMA INC EQUITY 683416101   374,250 25,000 SH   SOLE   25,000 0 0
OPENLANE INC EQUITY 48238T109   496,111 32,596 SH   SOLE   32,596 0 0
OPKO HEALTH INC EQUITY 68375N103   412,300 190,000 SH   SOLE   190,000 0 0
OPTION CARE HEALTH INC EQUITY 68404L201   682,290 21,000 SH   SOLE   21,000 0 0
ORTHOFIX MEDICAL INC EQUITY 68752M108   1,056,510 58,500 SH   SOLE   58,500 0 0
OTONOMO TECHNOLOGIES LTD EQUITY M7571L103   18,000 45,000 SH   SOLE   45,000 0 0
PACIFIC PREMIER BANCORP INC EQUITY 69478X105   206,800 10,000 SH   SOLE   10,000 0 0
PARATEK PHARMACEUTICALS INC EQUITY 699374302   55,250 25,000 SH   SOLE   25,000 0 0
PARK AEROSPACE CORP EQUITY 70014A104   836,280 60,600 SH   SOLE   60,600 0 0
PARK-OHIO HOLDINGS CORP EQUITY 700666100   3,657,500 192,500 SH   SOLE   192,500 0 0
PERFICIENT INC 0.125 11/15/26 CVT BOND CONVERTIBLE 71375UAF8   831,750 1,000,000 PRN   SOLE   1,000,000 0 0
PETIQ INC 4.000 06/01/26 CVT BOND CONVERTIBLE 71639TAB2   588,934 640,000 PRN   SOLE   640,000 0 0
PFSWEB INC EQUITY 717098206   935,640 207,000 SH   SOLE   207,000 0 0
PITNEY BOWES INC EQUITY 724479100   177,000 50,000 SH   SOLE   50,000 0 0
PLAYAGS INC EQUITY 72814N104   1,339,050 237,000 SH   SOLE   237,000 0 0
PLAYSTUDIOS INC EQUITY 72815G108   147,300 30,000 SH   SOLE   30,000 0 0
PREFORMED LINE PRODUCTS CO EQUITY 740444104   437,080 2,800 SH   SOLE   2,800 0 0
PRIMIS FINANCIAL CORP EQUITY 74167B109   269,440 32,000 SH   SOLE   32,000 0 0
PRIMO WATER CORP EQUITY 74167P108   188,100 15,000 SH   SOLE   15,000 0 0
PROGRESS SOFTWARE CORP 1.000 04/15/26 CVT BOND CONVERTIBLE 743312AB6   839,701 760,000 PRN   SOLE   760,000 0 0
QUIDELORTHO CORP EQUITY 219798105   207,150 2,500 SH   SOLE   2,500 0 0
READING INTERNATIONAL INC-A EQUITY 755408101   750,663 283,269 SH   SOLE   283,269 0 0
READING INTERNATIONAL INC-B EQUITY 755408200   1,714,920 74,400 SH   SOLE   74,400 0 0
REDWOOD TRUST INC 7.750 06/15/27 CVT BOND CONVERTIBLE 758075AF2   212,100 250,000 PRN   SOLE   250,000 0 0
RENASANT CORP EQUITY 75970E107   797,749 30,530 SH   SOLE   30,530 0 0
RGC RESOURCES INC EQUITY 74955L103   1,682,720 84,010 SH   SOLE   84,010 0 0
RPC INC EQUITY 749660106   429,000 60,000 SH   SOLE   60,000 0 0
RUSH ENTERPRISES INC - CL B EQUITY 781846308   5,335,904 78,400 SH   SOLE   78,400 0 0
RUSH ENTERPRISES INC-CL A EQUITY 781846209   2,177,043 35,842 SH   SOLE   35,842 0 0
RUSH STREET INTERACTIVE INC EQUITY 782011100   62,400 20,000 SH   SOLE   20,000 0 0
S&W SEED CO EQUITY 785135104   451,400 370,000 SH   SOLE   370,000 0 0
SANDY SPRING BANCORP INC EQUITY 800363103   759,780 33,500 SH   SOLE   33,500 0 0
SILVERCREST ASSET MANAGEME-A EQUITY 828359109   1,377,000 68,000 SH   SOLE   68,000 0 0
SINCLAIR INC EQUITY 829242106   442,240 32,000 SH   SOLE   32,000 0 0
SKYLINE CHAMPION CORP EQUITY 830830105   4,144,294 63,320 SH   SOLE   63,320 0 0
SKYWATER TECHNOLOGY INC EQUITY 83089J108   507,992 53,927 SH   SOLE   53,927 0 0
SOUTHERN FIRST BANCSHARES EQUITY 842873101   1,856,498 75,010 SH   SOLE   75,010 0 0
SOUTHSTATE CORP EQUITY 840441109   612,137 9,303 SH   SOLE   9,303 0 0
SOUTHWEST AIRLINES CO 1.250 05/01/25 CVT BOND CONVERTIBLE 844741BG2   346,404 300,000 PRN   SOLE   300,000 0 0
SPORTSMAN'S WAREHOUSE HOLDIN EQUITY 84920Y106   285,000 50,000 SH   SOLE   50,000 0 0
STANDARD MOTOR PRODS EQUITY 853666105   1,500,800 40,000 SH   SOLE   40,000 0 0
STANDEX INTERNATIONAL CORP EQUITY 854231107   1,980,580 14,000 SH   SOLE   14,000 0 0
STARRETT (L.S.) CO -CL A EQUITY 855668109   705,375 67,500 SH   SOLE   67,500 0 0
STEEL PARTNERS HOLDINGS LP EQUITY UNIT 85814R107   450,395 9,482 SH   SOLE   9,482 0 0
STELLAR BANCORP INC EQUITY 858927106   1,476,405 64,500 SH   SOLE   64,500 0 0
STERIS PLC EQUITY G8473T100   292,474 1,300 SH   SOLE   1,300 0 0
STONERIDGE INC EQUITY 86183P102   1,677,650 89,000 SH   SOLE   89,000 0 0
STRIDE INC 1.125 09/01/27 CVT BOND CONVERTIBLE 86333MAA6   577,302 600,000 PRN   SOLE   600,000 0 0
SUMMIT HOTEL PROPERTIES 1.500 02/15/26 CVT BOND CONVERTIBLE 866082AA8   328,417 385,000 PRN   SOLE   385,000 0 0
SURMODICS INC EQUITY 868873100   1,452,784 46,400 SH   SOLE   46,400 0 0
TEAM INC EQUITY 878155308   83,000 10,000 SH   SOLE   10,000 0 0
TEJON RANCH CO EQUITY 879080109   1,686,580 98,000 SH   SOLE   98,000 0 0
TENNANT CO EQUITY 880345103   1,837,142 22,650 SH   SOLE   22,650 0 0
TERRITORIAL BANCORP INC EQUITY 88145X108   368,400 30,000 SH   SOLE   30,000 0 0
TITAN INTERNATIONAL INC EQUITY 88830M102   235,340 20,500 SH   SOLE   20,500 0 0
TITAN MACHINERY INC EQUITY 88830R101   2,124,000 72,000 SH   SOLE   72,000 0 0
TOWNSQUARE MEDIA INC - CL A EQUITY 892231101   1,786,500 150,000 SH   SOLE   150,000 0 0
TRANSACT TECHNOLOGIES INC EQUITY 892918103   291,200 32,500 SH   SOLE   32,500 0 0
TREDEGAR CORP EQUITY 894650100   1,567,450 235,000 SH   SOLE   235,000 0 0
TRINITY PLACE HOLDINGS INC EQUITY 89656D101   183,600 340,000 SH   SOLE   340,000 0 0
TRUSTCO BANK CORP NY EQUITY 898349204   286,386 10,010 SH   SOLE   10,010 0 0
TWIN DISC INC EQUITY 901476101   1,315,168 116,800 SH   SOLE   116,800 0 0
TYLER TECHNOLOGIES INC EQUITY 902252105   416,470 1,000 SH   SOLE   1,000 0 0
ULTRA CLEAN HOLDINGS INC EQUITY 90385V107   3,219,102 83,700 SH   SOLE   83,700 0 0
ULTRALIFE CORP EQUITY 903899102   638,880 132,000 SH   SOLE   132,000 0 0
UNITED BANKSHARES INC EQUITY 909907107   252,195 8,500 SH   SOLE   8,500 0 0
UNITED GUARDIAN INC EQUITY 910571108   575,217 69,611 SH   SOLE   69,611 0 0
UNIVERSAL TECHNICAL INSTITUT EQUITY 913915104   656,450 95,000 SH   SOLE   95,000 0 0
VALLEY NATIONAL BANCORP EQUITY 919794107   351,532 45,359 SH   SOLE   45,359 0 0
VALUE LINE INC EQUITY 920437100   1,459,620 31,800 SH   SOLE   31,800 0 0
VERINT SYSTEMS INC 0.250 04/15/26 CVT BOND CONVERTIBLE 92343XAC4   817,006 925,000 PRN   SOLE   925,000 0 0
VERITONE INC 1.750 11/15/26 CVT BOND CONVERTIBLE 92347MAB6   694,394 1,056,000 PRN   SOLE   1,056,000 0 0
VIAD CORP EQUITY 92552R406   1,451,520 54,000 SH   SOLE   54,000 0 0
VILLAGE SUPER MARKET-CLASS A EQUITY 927107409   2,435,967 106,747 SH   SOLE   106,747 0 0
VISHAY PRECISION GROUP EQUITY 92835K103   2,006,546 54,012 SH   SOLE   54,012 0 0
WABASH NATIONAL CORP EQUITY 929566107   1,343,536 52,400 SH   SOLE   52,400 0 0
WASHINGTON TRUST BANCORP EQUITY 940610108   1,085,322 40,482 SH   SOLE   40,482 0 0
WATERSTONE FINANCIAL INC EQUITY 94188P101   1,036,325 71,520 SH   SOLE   71,520 0 0
WESTERN NEW ENGLAND BANCORP EQUITY 958892101   493,947 84,580 SH   SOLE   84,580 0 0
WILLAMETTE VALLEY VINEYARDS EQUITY 969136100   131,100 23,000 SH   SOLE   23,000 0 0
WILLDAN GROUP INC EQUITY 96924N100   1,494,480 78,000 SH   SOLE   78,000 0 0
WILLIAMS INDUSTRIAL SERVICES EQUITY 96951A104   4,218 11,100 SH   SOLE   11,100 0 0
WINNEBAGO INDUSTRIES EQUITY 974637100   2,427,516 36,400 SH   SOLE   36,400 0 0
WORLD WRESTLING ENTERTAIN-A EQUITY 98156Q108   1,843,990 17,000 SH   SOLE   17,000 0 0
YORK WATER CO EQUITY 987184108   1,583,117 38,360 SH   SOLE   38,360 0 0