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   1,551,760 163,000 SH   SOLE   163,000 0 0
3D SYSTEMS CORP EQUITY 88554D205   122,800 40,000 SH   SOLE   40,000 0 0
A10 NETWORKS INC EQUITY 002121101   498,600 36,000 SH   SOLE   36,000 0 0
ACCURAY INC EQUITY 004397105   94,640 52,000 SH   SOLE   52,000 0 0
ACME UNITED CORP EQUITY 004816104   701,400 20,000 SH   SOLE   20,000 0 0
ALLIENT INC EQUITY 019330109   2,949,009 116,700 SH   SOLE   116,700 0 0
AMERICAN OUTDOOR BRANDS INC EQUITY 02875D109   1,611,000 179,000 SH   SOLE   179,000 0 0
AMERICAN SOFTWARE INC-CL A EQUITY 029683109   1,132,120 124,000 SH   SOLE   124,000 0 0
AMPCO-PITTSBURGH CORP EQUITY 032037103   101,640 132,000 SH   SOLE   132,000 0 0
AMPCO-PITTSBURGH CORP WARRANTS 8/1/25 WARRANT 032037111   2,350 47,000 SH   SOLE   47,000 0 0
ANTERIX INC EQUITY 03676C100   2,098,270 53,000 SH   SOLE   53,000 0 0
ARKO CORP EQUITY 041242108   470,250 75,000 SH   SOLE   75,000 0 0
ARLO TECHNOLOGIES INC EQUITY 04206A101   1,199,680 92,000 SH   SOLE   92,000 0 0
ARRAY TECHNOLOGIES INC 1.000 12/01/28 CVT BOND CONVERTIBLE 04271TAB6   426,914 528,000 PRN   SOLE   528,000 0 0
ARTESIAN RESOURCES CORP-CL A EQUITY 043113208   1,118,791 31,820 SH   SOLE   31,820 0 0
ASTEC INDUSTRIES INC EQUITY 046224101   4,122,740 139,000 SH   SOLE   139,000 0 0
ASTRONICS CORP EQUITY 046433108   3,825,730 191,000 SH   SOLE   191,000 0 0
ATLANTIC AMERICAN CORP EQUITY 048209100   33,800 20,000 SH   SOLE   20,000 0 0
ATLANTIC UNION BANKSHARES CO EQUITY 04911A107   903,375 27,500 SH   SOLE   27,500 0 0
AZZ INC EQUITY 002474104   733,875 9,500 SH   SOLE   9,500 0 0
BADGER METER INC EQUITY 056525108   754,718 4,050 SH   SOLE   4,050 0 0
BANK7 CORP EQUITY 06652N107   313,000 10,000 SH   SOLE   10,000 0 0
BASSETT FURNITURE INDS EQUITY 070203104   142,100 10,000 SH   SOLE   10,000 0 0
BEASLEY BROADCAST GRP INC -A EQUITY 074014101   105,200 160,000 SH   SOLE   160,000 0 0
BELLRING BRANDS INC EQUITY 07831C103   857,100 15,000 SH   SOLE   15,000 0 0
BERKSHIRE HILLS BANCORP INC EQUITY 084680107   220,248 9,660 SH   SOLE   9,660 0 0
BIG 5 SPORTING GOODS CORP EQUITY 08915P101   47,360 16,000 SH   SOLE   16,000 0 0
BLOOM ENERGY CORP 3.000 06/01/28 CVT BOND CONVERTIBLE 093712AK3   193,494 200,000 PRN   SOLE   200,000 0 0
BREAD FINANCIAL HLDGS 4.250 06/15/28 CVT BOND CONVERTIBLE 018581AN8   266,640 200,000 PRN   SOLE   200,000 0 0
CADENCE BANK EQUITY 12740C103   203,616 7,200 SH   SOLE   7,200 0 0
CAESARS ENTERTAINMENT INC EQUITY 12769G100   655,710 16,500 SH   SOLE   16,500 0 0
CALAVO GROWERS INC EQUITY 128246105   1,180,400 52,000 SH   SOLE   52,000 0 0
CALIFORNIA WATER SERVICE GRP EQUITY 130788102   1,032,837 21,300 SH   SOLE   21,300 0 0
CAPITAL CITY BANK GROUP INC EQUITY 139674105   2,269,512 79,800 SH   SOLE   79,800 0 0
CASELLA WASTE SYSTEMS INC-A EQUITY 147448104   1,785,960 18,000 SH   SOLE   18,000 0 0
CHART INDUSTRIES INC 6.750 12/15/25 SR:B CVT PREFERRED CONVER 16115Q407   312,620 5,500 SH   SOLE   5,500 0 0
CHEFS' WAREHOUSE THE 2.375 12/15/28 CVT BOND CONVERTIBLE 163086AE1   221,574 200,000 PRN   SOLE   200,000 0 0
CITIZENS & NORTHERN CORP EQUITY 172922106   250,460 14,000 SH   SOLE   14,000 0 0
CLEARFIELD INC EQUITY 18482P103   771,200 20,000 SH   SOLE   20,000 0 0
COLUMBUS MCKINNON CORP/NY EQUITY 199333105   1,405,778 40,700 SH   SOLE   40,700 0 0
COMMERCIAL VEHICLE GROUP INC EQUITY 202608105   1,032,077 210,628 SH   SOLE   210,628 0 0
COMTECH TELECOMMUNICATIONS EQUITY 205826209   72,720 24,000 SH   SOLE   24,000 0 0
CONSOLIDATED WATER CO-ORD SH EQUITY G23773107   1,165,106 43,900 SH   SOLE   43,900 0 0
CORE MOLDING TECHNOLOGIES IN EQUITY 218683100   1,876,138 117,700 SH   SOLE   117,700 0 0
CTS CORP EQUITY 126501105   4,430,125 87,500 SH   SOLE   87,500 0 0
CUTERA INC EQUITY 232109108   176,157 116,660 SH   SOLE   116,660 0 0
DAKTRONICS INC EQUITY 234264109   753,300 54,000 SH   SOLE   54,000 0 0
DANA INC EQUITY 235825205   448,440 37,000 SH   SOLE   37,000 0 0
DAWSON GEOPHYSICAL CO EQUITY 239360100   46,800 24,000 SH   SOLE   24,000 0 0
DENNY'S CORP EQUITY 24869P104   390,500 55,000 SH   SOLE   55,000 0 0
DHI GROUP INC EQUITY 23331S100   94,050 45,000 SH   SOLE   45,000 0 0
DIGI INTERNATIONAL INC EQUITY 253798102   229,300 10,000 SH   SOLE   10,000 0 0
DISTRIBUTION SOLUTIONS GROUP EQUITY 520776105   5,385,000 179,500 SH   SOLE   179,500 0 0
DUCOMMUN INC EQUITY 264147109   9,132,838 157,300 SH   SOLE   157,300 0 0
EASTERN CO/THE EQUITY 276317104   6,478,295 254,350 SH   SOLE   254,350 0 0
ELECTROMED INC EQUITY 285409108   558,244 37,142 SH   SOLE   37,142 0 0
ENERGY RECOVERY INC EQUITY 29270J100   388,068 29,200 SH   SOLE   29,200 0 0
EW SCRIPPS CO NEW EQUITY 811054402   1,063,204 338,600 SH   SOLE   338,600 0 0
EXELIXIS INC EQUITY 30161Q104   1,330,224 59,200 SH   SOLE   59,200 0 0
FARMER BROS CO EQUITY 307675108   1,226,928 457,809 SH   SOLE   457,809 0 0
FARMERS NATL BANC CORP EQUITY 309627107   499,600 40,000 SH   SOLE   40,000 0 0
FEDERAL SIGNAL CORP EQUITY 313855108   1,397,289 16,700 SH   SOLE   16,700 0 0
FIRST INTERNET BANCORP EQUITY 320557101   540,400 20,000 SH   SOLE   20,000 0 0
FLUSHING FINANCIAL CORP EQUITY 343873105   4,924,675 374,500 SH   SOLE   374,500 0 0
FNB CORP EQUITY 302520101   1,012,320 74,000 SH   SOLE   74,000 0 0
FOSTER (LB) CO-A EQUITY 350060109   3,536,532 164,337 SH   SOLE   164,337 0 0
FREQUENCY ELECTRONICS INC EQUITY 358010106   91,100 10,000 SH   SOLE   10,000 0 0
FRP HOLDINGS INC EQUITY 30292L107   1,083,760 38,000 SH   SOLE   38,000 0 0
FS BANCORP INC EQUITY 30263Y104   1,170,628 32,116 SH   SOLE   32,116 0 0
FUBOTV INC 3.250 02/15/26 CVT BOND CONVERTIBLE 35953DAB0   215,194 360,000 PRN   SOLE   360,000 0 0
GAMBLING.COM GROUP LTD EQUITY G3R239101   780,900 95,000 SH   SOLE   95,000 0 0
GARRETT MOTION INC EQUITY 366505105   429,500 50,000 SH   SOLE   50,000 0 0
GENCOR INDUSTRIES INC EQUITY 368678108   8,238,840 426,000 SH   SOLE   426,000 0 0
GENIUS SPORTS LTD EQUITY G3934V109   109,000 20,000 SH   SOLE   20,000 0 0
GIBRALTAR INDUSTRIES INC EQUITY 374689107   4,709,385 68,700 SH   SOLE   68,700 0 0
GLATFELTER CORP EQUITY 377320106   34,750 25,000 SH   SOLE   25,000 0 0
GOLDEN ENTERTAINMENT INC EQUITY 381013101   3,552,762 114,200 SH   SOLE   114,200 0 0
GORMAN-RUPP CO EQUITY 383082104   2,496,280 68,000 SH   SOLE   68,000 0 0
GRAHAM CORP EQUITY 384556106   2,830,080 100,500 SH   SOLE   100,500 0 0
GRANITE CONSTRUCTION INC EQUITY 387328107   309,850 5,000 SH   SOLE   5,000 0 0
GRAY TELEVISION INC EQUITY 389375106   1,290,848 248,240 SH   SOLE   248,240 0 0
GRAY TELEVISION INC-A EQUITY 389375205   786,480 87,000 SH   SOLE   87,000 0 0
GYRODYNE LLC EQUITY 403829104   174,437 21,456 SH   SOLE   21,456 0 0
HALOZYME THERAPEUTICS IN 1.000 08/15/28 CVT BOND CONVERTIBLE 40637HAF6   552,095 500,000 PRN   SOLE   500,000 0 0
HANOVER BANCORP INC/NY EQUITY 410710206   247,500 15,000 SH   SOLE   15,000 0 0
HAWKINS INC EQUITY 420261109   3,112,200 34,200 SH   SOLE   34,200 0 0
HERC HOLDINGS INC EQUITY 42704L104   293,238 2,200 SH   SOLE   2,200 0 0
HOMESTREET INC EQUITY 43785V102   114,000 10,000 SH   SOLE   10,000 0 0
I3 VERTICALS INC-CLASS A EQUITY 46571Y107   1,585,145 71,791 SH   SOLE   71,791 0 0
ICC HOLDINGS INC EQUITY 44931Q104   384,710 17,000 SH   SOLE   17,000 0 0
ICF INTERNATIONAL INC EQUITY 44925C103   445,380 3,000 SH   SOLE   3,000 0 0
IMAX CORP EQUITY 45245E109   503,100 30,000 SH   SOLE   30,000 0 0
INFINERA CORP 3.750 08/01/28 CVT BOND CONVERTIBLE 45667GAG8   546,125 500,000 PRN   SOLE   500,000 0 0
INFUSYSTEM HOLDINGS INC EQUITY 45685K102   1,331,850 195,000 SH   SOLE   195,000 0 0
INNOVATE CORP EQUITY 45784J105   178,801 295,734 SH   SOLE   295,734 0 0
INNOVATIVE SOLUTIONS & SUPP EQUITY 45769N105   579,000 96,500 SH   SOLE   96,500 0 0
INSPIRED ENTERTAINMENT INC EQUITY 45782N108   2,223,450 243,000 SH   SOLE   243,000 0 0
INTEVAC INC EQUITY 461148108   1,171,510 303,500 SH   SOLE   303,500 0 0
JAZZ INVESTMENTS I LTD 2.000 06/15/26 CVT BOND CONVERTIBLE 472145AF8   192,844 200,000 PRN   SOLE   200,000 0 0
JOHN BEAN TECHNOLOGIES CORP EQUITY 477839104   664,790 7,000 SH   SOLE   7,000 0 0
KIMBALL ELECTRONICS INC EQUITY 49428J109   674,786 30,700 SH   SOLE   30,700 0 0
KKR & CO INC EQUITY 48251W104   4,209,600 40,000 SH   SOLE   40,000 0 0
LANDS' END INC EQUITY 51509F105   326,160 24,000 SH   SOLE   24,000 0 0
LEE ENTERPRISES EQUITY 523768406   288,860 26,000 SH   SOLE   26,000 0 0
LEGACY HOUSING CORP EQUITY 52472M101   1,605,800 70,000 SH   SOLE   70,000 0 0
LEMAITRE VASCULAR INC EQUITY 525558201   452,540 5,500 SH   SOLE   5,500 0 0
LIBERTY MEDIA CORP 2.250 08/15/27 CVT BOND CONVERTIBLE 531229AQ5   316,911 300,000 PRN   SOLE   300,000 0 0
LIFETIME BRANDS INC EQUITY 53222Q103   1,795,310 209,000 SH   SOLE   209,000 0 0
LIFEWAY FOODS INC EQUITY 531914109   150,686 11,800 SH   SOLE   11,800 0 0
LIMONEIRA CO EQUITY 532746104   3,138,148 150,800 SH   SOLE   150,800 0 0
LIVE NATION ENTERTAINMEN 3.125 01/15/29 CVT BOND CONVERTIBLE 538034BA6   557,320 500,000 PRN   SOLE   500,000 0 0
LUMENTUM HOLDINGS INC 1.500 12/15/29 CVT BOND CONVERTIBLE 55024UAH2   193,272 200,000 PRN   SOLE   200,000 0 0
MANITOWOC COMPANY INC EQUITY 563571405   201,775 17,500 SH   SOLE   17,500 0 0
MARCUS CORPORATION EQUITY 566330106   795,900 70,000 SH   SOLE   70,000 0 0
MARINE PRODUCTS CORP EQUITY 568427108   2,807,800 278,000 SH   SOLE   278,000 0 0
MARINEMAX INC EQUITY 567908108   210,405 6,500 SH   SOLE   6,500 0 0
MATERIALISE NV-ADR DEPOSITORY RECEI 57667T100   50,100 10,000 SH   SOLE   10,000 0 0
MEDALLION FINANCIAL CORP EQUITY 583928106   675,840 88,000 SH   SOLE   88,000 0 0
MESA LABORATORIES INC EQUITY 59064R109   260,310 3,000 SH   SOLE   3,000 0 0
MIDDLEBY CORP EQUITY 596278101   1,633,165 13,320 SH   SOLE   13,320 0 0
MIDDLESEX WATER CO EQUITY 596680108   261,300 5,000 SH   SOLE   5,000 0 0
MINERALS TECHNOLOGIES INC EQUITY 603158106   415,800 5,000 SH   SOLE   5,000 0 0
MITEK SYSTEMS INC EQUITY 606710200   1,453,400 130,000 SH   SOLE   130,000 0 0
MODINE MANUFACTURING CO EQUITY 607828100   500,950 5,000 SH   SOLE   5,000 0 0
MOTORCAR PARTS OF AMERICA IN EQUITY 620071100   64,785 10,500 SH   SOLE   10,500 0 0
MOVADO GROUP INC EQUITY 624580106   599,126 24,100 SH   SOLE   24,100 0 0
MSA SAFETY INC EQUITY 553498106   1,219,985 6,500 SH   SOLE   6,500 0 0
MYERS INDUSTRIES INC EQUITY 628464109   5,927,340 443,000 SH   SOLE   443,000 0 0
MYR GROUP INC/DELAWARE EQUITY 55405W104   949,970 7,000 SH   SOLE   7,000 0 0
NABORS INDUSTRIES INC 1.750 06/15/29 CVT BOND CONVERTIBLE 62957HAL9   182,720 250,000 PRN   SOLE   250,000 0 0
NAPCO SECURITY TECHNOLOGIES EQUITY 630402105   259,750 5,000 SH   SOLE   5,000 0 0
NATHAN'S FAMOUS INC EQUITY 632347100   11,409,950 168,338 SH   SOLE   168,338 0 0
NATURAL GROCERS BY VITAMIN C EQUITY 63888U108   339,200 16,000 SH   SOLE   16,000 0 0
NAVIGATOR HOLDINGS LTD EQUITY Y62132108   1,711,080 98,000 SH   SOLE   98,000 0 0
NEOGEN CORP EQUITY 640491106   3,014,402 192,860 SH   SOLE   192,860 0 0
NEOGENOMICS INC EQUITY 64049M209   769,785 55,500 SH   SOLE   55,500 0 0
NEURONETICS INC EQUITY 64131A105   32,400 18,000 SH   SOLE   18,000 0 0
NEXTERA ENERGY INC 6.926 09/01/25 CVT PREFERRED CONVER 65339F713   207,450 5,000 SH   SOLE   5,000 0 0
NORTHERN OIL & GAS INC 3.625 04/15/29 CVT BOND CONVERTIBLE 665531AJ8   466,804 400,000 PRN   SOLE   400,000 0 0
NORTHRIM BANCORP INC EQUITY 666762109   241,915 4,197 SH   SOLE   4,197 0 0
OIL-DRI CORP OF AMERICA EQUITY 677864100   672,945 10,500 SH   SOLE   10,500 0 0
ON SEMICONDUCTOR CORP 0.500 03/01/29 CVT BOND CONVERTIBLE 682189AU9   383,696 400,000 PRN   SOLE   400,000 0 0
OOMA INC EQUITY 683416101   397,200 40,000 SH   SOLE   40,000 0 0
OPENLANE INC EQUITY 48238T109   514,290 31,000 SH   SOLE   31,000 0 0
OPKO HEALTH INC EQUITY 68375N103   187,500 150,000 SH   SOLE   150,000 0 0
OPTION CARE HEALTH INC EQUITY 68404L201   581,700 21,000 SH   SOLE   21,000 0 0
ORTHOFIX MEDICAL INC EQUITY 68752M108   274,482 20,700 SH   SOLE   20,700 0 0
PARK AEROSPACE CORP EQUITY 70014A104   824,904 60,300 SH   SOLE   60,300 0 0
PARK-OHIO HOLDINGS CORP EQUITY 700666100   4,724,925 182,500 SH   SOLE   182,500 0 0
PITNEY BOWES INC EQUITY 724479100   254,000 50,000 SH   SOLE   50,000 0 0
PLAYAGS INC EQUITY 72814N104   371,450 32,300 SH   SOLE   32,300 0 0
PLAYSTUDIOS INC EQUITY 72815G108   50,922 24,600 SH   SOLE   24,600 0 0
PPL CAPITAL FUNDING INC 2.875 03/15/28 CVT BOND CONVERTIBLE 69352PAS2   479,235 500,000 PRN   SOLE   500,000 0 0
PRIMIS FINANCIAL CORP EQUITY 74167B109   157,200 15,000 SH   SOLE   15,000 0 0
PRIMO WATER CORP EQUITY 74167P108   327,900 15,000 SH   SOLE   15,000 0 0
READING INTERNATIONAL INC-A EQUITY 755408101   300,756 211,800 SH   SOLE   211,800 0 0
READING INTERNATIONAL INC-B EQUITY 755408200   996,960 74,400 SH   SOLE   74,400 0 0
REDWOOD TRUST INC 7.750 06/15/27 CVT BOND CONVERTIBLE 758075AF2   243,420 250,000 PRN   SOLE   250,000 0 0
RENASANT CORP EQUITY 75970E107   932,386 30,530 SH   SOLE   30,530 0 0
RGC RESOURCES INC EQUITY 74955L103   1,840,705 90,010 SH   SOLE   90,010 0 0
RPC INC EQUITY 749660106   362,500 58,000 SH   SOLE   58,000 0 0
RUSH ENTERPRISES INC - CL B EQUITY 781846308   3,088,188 78,700 SH   SOLE   78,700 0 0
RUSH ENTERPRISES INC-CL A EQUITY 781846209   418,700 10,000 SH   SOLE   10,000 0 0
RUSH STREET INTERACTIVE INC EQUITY 782011100   104,531 10,900 SH   SOLE   10,900 0 0
S&W SEED CO EQUITY 785135104   23,400 65,000 SH   SOLE   65,000 0 0
SANDY SPRING BANCORP INC EQUITY 800363103   762,468 31,300 SH   SOLE   31,300 0 0
SAREPTA THERAPEUTICS INC 1.250 09/15/27 CVT BOND CONVERTIBLE 803607AD2   323,275 250,000 PRN   SOLE   250,000 0 0
SILVERCREST ASSET MANAGEME-A EQUITY 828359109   1,067,915 68,500 SH   SOLE   68,500 0 0
SINCLAIR INC EQUITY 829242106   426,560 32,000 SH   SOLE   32,000 0 0
SKYLINE CHAMPION CORP EQUITY 830830105   995,925 14,700 SH   SOLE   14,700 0 0
SKYWATER TECHNOLOGY INC EQUITY 83089J108   638,217 83,427 SH   SOLE   83,427 0 0
SOUTHERN FIRST BANCSHARES EQUITY 842873101   1,052,640 36,000 SH   SOLE   36,000 0 0
SOUTHSTATE CORP EQUITY 840441109   603,718 7,900 SH   SOLE   7,900 0 0
SPORTSMAN'S WAREHOUSE HOLDIN EQUITY 84920Y106   161,470 67,000 SH   SOLE   67,000 0 0
STANDARD MOTOR PRODS EQUITY 853666105   1,073,151 38,700 SH   SOLE   38,700 0 0
STANDEX INTERNATIONAL CORP EQUITY 854231107   1,031,360 6,400 SH   SOLE   6,400 0 0
STEEL PARTNERS HOLDINGS LP EQUITY UNIT 85814R107   465,359 12,500 SH   SOLE   12,500 0 0
STELLAR BANCORP INC EQUITY 858927106   1,457,960 63,500 SH   SOLE   63,500 0 0
STERIS PLC EQUITY G8473T100   241,494 1,100 SH   SOLE   1,100 0 0
STONERIDGE INC EQUITY 86183P102   829,920 52,000 SH   SOLE   52,000 0 0
STRIDE INC 1.125 09/01/27 CVT BOND CONVERTIBLE 86333MAA6   574,864 400,000 PRN   SOLE   400,000 0 0
SUNNOVA ENERGY INTL INC 2.625 02/15/28 CVT BOND CONVERTIBLE 86745KAH7   249,403 700,000 PRN   SOLE   700,000 0 0
SURMODICS INC EQUITY 868873100   1,114,060 26,500 SH   SOLE   26,500 0 0
TEJON RANCH CO EQUITY 879080109   1,552,460 91,000 SH   SOLE   91,000 0 0
TENNANT CO EQUITY 880345103   1,328,940 13,500 SH   SOLE   13,500 0 0
TITAN INTERNATIONAL INC EQUITY 88830M102   151,905 20,500 SH   SOLE   20,500 0 0
TITAN MACHINERY INC EQUITY 88830R101   1,372,170 86,300 SH   SOLE   86,300 0 0
TKO GROUP HOLDINGS INC EQUITY 87256C101   1,123,096 10,400 SH   SOLE   10,400 0 0
TOWNSQUARE MEDIA INC - CL A EQUITY 892231101   1,437,952 131,200 SH   SOLE   131,200 0 0
TRANSACT TECHNOLOGIES INC EQUITY 892918103   122,525 32,500 SH   SOLE   32,500 0 0
TREDEGAR CORP EQUITY 894650100   589,170 123,000 SH   SOLE   123,000 0 0
TRINITY PLACE HOLDINGS INC EQUITY 89656D101   5,850 50,000 SH   SOLE   50,000 0 0
TRUSTCO BANK CORP NY EQUITY 898349204   287,988 10,010 SH   SOLE   10,010 0 0
TWIN DISC INC EQUITY 901476101   1,213,340 103,000 SH   SOLE   103,000 0 0
TYLER TECHNOLOGIES INC EQUITY 902252105   502,780 1,000 SH   SOLE   1,000 0 0
ULTRA CLEAN HOLDINGS INC EQUITY 90385V107   2,744,000 56,000 SH   SOLE   56,000 0 0
ULTRALIFE CORP EQUITY 903899102   1,178,820 111,000 SH   SOLE   111,000 0 0
UNITED BANKSHARES INC EQUITY 909907107   259,520 8,000 SH   SOLE   8,000 0 0
UNITED GUARDIAN INC EQUITY 910571108   583,433 65,261 SH   SOLE   65,261 0 0
UNIVERSAL TECHNICAL INSTITUT EQUITY 913915104   1,250,535 79,500 SH   SOLE   79,500 0 0
VALLEY NATIONAL BANCORP EQUITY 919794107   307,120 44,000 SH   SOLE   44,000 0 0
VALUE LINE INC EQUITY 920437100   1,369,626 31,800 SH   SOLE   31,800 0 0
VIAD CORP EQUITY 92552R406   1,190,000 35,000 SH   SOLE   35,000 0 0
VILLAGE SUPER MARKET-CLASS A EQUITY 927107409   1,188,450 45,000 SH   SOLE   45,000 0 0
VISHAY PRECISION GROUP EQUITY 92835K103   1,583,245 52,012 SH   SOLE   52,012 0 0
WABASH NATIONAL CORP EQUITY 929566107   1,037,400 47,500 SH   SOLE   47,500 0 0
WASHINGTON TRUST BANCORP EQUITY 940610108   1,107,638 40,410 SH   SOLE   40,410 0 0
WATERSTONE FINANCIAL INC EQUITY 94188P101   805,770 63,000 SH   SOLE   63,000 0 0
WESTERN NEW ENGLAND BANCORP EQUITY 958892101   516,000 75,000 SH   SOLE   75,000 0 0
WILLAMETTE VALLEY VINEYARDS EQUITY 969136100   90,390 23,000 SH   SOLE   23,000 0 0
WILLDAN GROUP INC EQUITY 96924N100   1,211,700 42,000 SH   SOLE   42,000 0 0
WINNEBAGO INDUSTRIES EQUITY 974637100   1,289,960 23,800 SH   SOLE   23,800 0 0
WOLFSPEED INC 1.875 12/01/29 CVT BOND CONVERTIBLE 977852AD4   334,608 600,000 PRN   SOLE   600,000 0 0
YORK WATER CO EQUITY 987184108   1,396,809 37,660 SH   SOLE   37,660 0 0
ZIMVIE INC EQUITY 98888T107   1,022,000 56,000 SH   SOLE   56,000 0 0