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
1847 GOEDEKER INC *W EXP 99/99/999 28252C117 5,785 2,703,475 SH   SOLE   2,703,475 0 0
1847 GOEDEKER INC COM 28252C109 14,316 3,718,405 SH   SOLE   3,718,405 0 0
1895 BANCORP OF WIS INC COM 28252W105 30 2,000 SH   SOLE   2,000 0 0
ALLEGHANY CORP MD COM 017175100 1,160 1,739 SH   SOLE   1,739 0 0
A-MARK PRECIOUS METALS INC COM 00181T107 2,348 50,500 SH   SOLE   50,500 0 0
ARKO CORP COM 041242108 10,859 1,181,563 SH   SOLE   1,181,563 0 0
ARLO TECHNOLOGIES INC COM 04206A101 13,273 1,960,573 SH   SOLE   1,960,573 0 0
B RILEY PRINCIPAL 150 MERGER *W EXP 08/01/202 05601V111 406 338,654 SH   SOLE   338,654 0 0
B RILEY PRINCIPAL 150 MERGER COM CL A 05601V103 2,322 238,179 SH   SOLE   238,179 0 0
B RILEY PRINCIPAL 250 MERGER CORP UNIT 04/06/2026 05602L203 445 44,713 SH   SOLE   44,713 0 0
B RILEY PRINCIPAL 250 MERGER CORP CLASS A COM 05602L104 3,132 355,287 SH   SOLE   355,287 0 0
B RILEY PRINCIPAL 250 MERGER CORP *W EXP 04/01/202 05602L112 151 133,331 SH   SOLE   133,331 0 0
BABCOCK & WILCOX ENTERPRISES COM 05614L209 1,326 168,263 SH   SOLE   168,263 0 0
BOA ACQUISITION CORP *W EXP 02/22/202 05601A117 21 24,998 SH   SOLE   24,998 0 0
BRAINSWAY LTD SPONSORED ADS 10501L106 6,725 659,333 SH   SOLE   659,333 0 0
BUILD-A-BEAR WORKSHOP INC COM 120076104 22,299 1,288,224 SH   SOLE   1,288,224 0 0
CARPARTS COM INC COM 14427M107 23,891 1,173,429 SH   SOLE   1,173,429 0 0
CHICAGO RIVET & MACH CO COM 168088102 64 2,458 SH   SOLE   2,458 0 0
COLICITY INC *W EXP 02/24/202 194170114 23 14,999 SH   SOLE   14,999 0 0
CONTANGO OIL & GAS CO COM NEW 21075N204 9,446 2,186,495 SH   SOLE   2,186,495 0 0
CRITEO S A SPONS ADS 226718104 28,187 623,200 SH   SOLE   623,200 0 0
DONNELLEY FINL SOLUTIONS INC COM 25787G100 502 15,200 SH   SOLE   15,200 0 0
DOUBLEVERIFY HLDGS INC COM 25862V105 13,704 323,673 SH   SOLE   323,673 0 0
EDIFY ACQUISITION CORP *W EXP 11/25/202 28059Q111 18 25,000 SH   SOLE   25,000 0 0
EMCORE CORP COM NEW 290846203 23,602 2,559,882 SH   SOLE   2,559,882 0 0
EVERI HLDGS INC COM 30034T103 24,414 978,913 SH   SOLE   978,913 0 0
EVO ACQUISITION CORP *W EXP 01/04/202 30052G116 12 19,999 SH   SOLE   19,999 0 0
FARMER BROTHERS CO COM 307675108 13,689 1,078,729 SH   SOLE   1,078,729 0 0
FRANCHISE GROUP INC COM 35180X105 28,694 813,551 SH   SOLE   813,551 0 0
GREAT ELM GROUP INC COM NEW 39037G109 714 317,230 SH   SOLE   317,230 0 0
HARLEY DAVIDSON INC COM 412822108 9,201 200,810 SH   SOLE   200,810 0 0
HEALTHCARE SERVIC ACQU COR *W EXP 99/99/999 42227K112 267 300,000 SH   SOLE   300,000 0 0
HERITAGE CRYSTAL CLEAN INC COM 42726M106 25,745 867,419 SH   SOLE   867,419 0 0
IF BANCORP INC COM 44951J105 34 1,500 SH   SOLE   1,500 0 0
INDEPENDENCE HLDG CO NEW COM NEW 453440307 23,288 502,760 SH   SOLE   502,760 0 0
INSPIRED ENTMT INC COM 45782N108 9,497 744,865 SH   SOLE   744,865 0 0
JACK CREEK INVESTMENT CORP *W EXP 10/01/202 G4989X123 10 12,499 SH   SOLE   12,499 0 0
KEWAUNEE SCIENTIFIC CORP COM 492854104 102 7,115 SH   SOLE   7,115 0 0
LAKESHORE ACQUISITION I CORP UNIT 06/04/2026 G53521129 2,044 200,000 SH   SOLE   200,000 0 0
LEE ENTERPRISES INC COM 523768406 16,631 587,681 SH   SOLE   587,681 0 0
MANITEX INTL INC COM 563420108 2,372 325,362 SH   SOLE   325,362 0 0
MOMENTIVE GLOBAL INC COM 60878Y108 17,400 825,840 SH   SOLE   825,840 0 0
NATUZZI S P A SPON ADS 63905A200 1,356 67,214 SH   SOLE   67,214 0 0
NETWORK-1 TECHNOLOGIES INC COM 64121N109 2,471 758,044 SH   SOLE   758,044 0 0
NEURONETICS INC COM 64131A105 21,024 1,312,338 SH   SOLE   1,312,338 0 0
NORTH AMERN CONSTR GROUP LTD COM 656811106 40,255 2,651,822 SH   SOLE   2,651,822 0 0
ONESPAN INC COM 68287N100 17,331 678,568 SH   SOLE   678,568 0 0
OYSTER ENTERPRISES ACQ CORP *W EXP 01/20/202 69242M112 9 12,500 SH   SOLE   12,500 0 0
PERFORMANT FINL CORP COM 71377E105 11,814 3,150,280 SH   SOLE   3,150,280 0 0
PORTMAN RIDGE FIN CORP COM 73688F102 125 52,727 SH   SOLE   52,727 0 0
POWERFLEET INC COM 73931J109 2,537 352,400 SH   SOLE   352,400 0 0
PRIMEENERGY RESOURCES CORP COM 74158E104 291 6,200 SH   SOLE   6,200 0 0
RIMINI STR INC DEL COM 76674Q107 1,500 243,471 SH   SOLE   243,471 0 0
ROTH CH ACQUISITION III CO *W EXP 02/26/202 77867Q110 8 4,999 SH   SOLE   4,999 0 0
SANDRIDGE ENERGY INC COM NEW 80007P869 19,900 3,168,765 SH   SOLE   3,168,765 0 0
SEAPORT GLOBAL ACQUISITN COR *W EXP 12/15/202 812227114 597 693,749 SH   SOLE   693,749 0 0
SELECT INTERIOR CONCEPTS INC CL A 816120307 1,366 145,329 SH   SOLE   145,329 0 0
SPARK NETWORKS SE SPONSORED ADR 846517100 8,061 1,556,223 SH   SOLE   1,556,223 0 0
STRATA SKIN SCIENCES INC COM NEW 86272A206 1,343 860,825 SH   SOLE   860,825 0 0
SWK HLDGS CORP COM NEW 78501P203 17,489 996,519 SH   SOLE   996,519 0 0
SYNCHRONOSS TECHNOLOGIES INC COM 87157B103 7,993 2,226,354 SH   SOLE   2,226,354 0 0
TABOOLA.COM LTD ORD SHS M8744T106 12,683 1,225,384 SH   SOLE   1,225,384 0 0
THE ODP CORP COM 88337F105 23,788 495,483 SH   SOLE   495,483 0 0
TILE SHOP HLDGS INC COM 88677Q109 25,959 3,224,734 SH   SOLE   3,224,734 0 0
TORTOISE ENERGY INFRA CORP COM 89147L886 860 29,897 SH   SOLE   29,897 0 0
TORTOISE PIPELINE & ENERGY F COM 89148H207 896 37,439 SH   SOLE   37,439 0 0
VIA OPTRONICS AG SPONSORED ADS 91823Y109 11,730 1,045,476 SH   SOLE   1,045,476 0 0
VIAD CORP COM 92552R406 27,509 551,843 SH   SOLE   551,843 0 0
WASTE MGMT INC DEL COM 94106L109 796 5,684 SH   SOLE   5,684 0 0
WEYERHAEUSER CO MTN BE COM NEW 962166104 5,256 152,715 SH   SOLE   152,715 0 0
WINMARK CORP COM 974250102 173 900 SH   SOLE   900 0 0