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        <name>WYNN RESORTS LTD</name>
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        <name>CROWN CASTLE INC</name>
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        <name>CLEANSPARK INC</name>
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        <name>GRUPO TELEVISA SAB</name>
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        <name>HALOZYME THERAPEUTICS INC</name>
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              <name>Halozyme Therapeutics Inc</name>
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        <name>BROWN-FORMAN CORP</name>
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        <name>BANK OF NEW YORK MELLON CORP (THE)</name>
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        <name>PPL CAPITAL FUNDING INC</name>
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        <name>PNC FINANCIAL SERVICES GROUP INC (THE)</name>
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        <name>AKAMAI TECHNOLOGIES INC</name>
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        <name>AKAMAI TECHNOLOGIES INC</name>
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        <name>IONIS PHARMACEUTICALS INC</name>
        <lei>549300SI4ZGLG0BLUZ92</lei>
        <title>IONS 0 12/01/30</title>
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              <name>Ionis Pharmaceuticals Inc</name>
              <title>Ionis Pharmaceuticals Inc</title>
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        <name>BOEING COMPANY (THE)</name>
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        <name>DIGITAL REALTY TRUST LP</name>
        <lei>CD4SPTZ3YBTHY0C1AH38</lei>
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        <name>LUMENTUM HOLDINGS INC</name>
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        <name>HALLIBURTON COMPANY</name>
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        <name>VSE CORP</name>
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        <name>AST SPACEMOBILE INC</name>
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              <title>Celcuity Inc</title>
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        <name>OLLAMANI SAB</name>
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        <name>PPL CORP</name>
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          <maturityDt>2029-02-15</maturityDt>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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          <isMandatoryConvrtbl>Y</isMandatoryConvrtbl>
          <isContngtConvrtbl>N</isContngtConvrtbl>
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            <dbtSecRefInstrument>
              <name>PPL Corp</name>
              <title>PPL Corp</title>
              <curCd>EUR</curCd>
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                <cusip value="69351T106"/>
                <isin value="US69351T1060"/>
                <ticker value="PP9"/>
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          <currencyInfos>
            <currencyInfo convRatio="1.07350000" curCd="USD"/>
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          <delta>XXXX</delta>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>FIRSTENERGY CORP</name>
        <lei>549300SVYJS666PQJH88</lei>
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          <isin value="US337932AV93"/>
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        <curCd>USD</curCd>
        <valUSD>2222900.00000000</valUSD>
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        <fairValLevel>2</fairValLevel>
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          <couponKind>Fixed</couponKind>
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          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>FirstEnergy Corp</name>
              <title>FirstEnergy Corp</title>
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                <cusip value="337932107"/>
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          <delta>XXXX</delta>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>CMS ENERGY CORP</name>
        <lei>549300IA9XFBAGNIBW29</lei>
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        <cusip>125896BZ2</cusip>
        <identifiers>
          <isin value="US125896BZ26"/>
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        <balance>400000.00000000</balance>
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        <valUSD>407600.00000000</valUSD>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>CMS Energy Corp</name>
              <title>CMS Energy Corp</title>
              <curCd>USD</curCd>
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          <currencyInfos>
            <currencyInfo convRatio="11.03600000" curCd="USD"/>
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          <delta>XXXX</delta>
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      <invstOrSec>
        <name>BANDWIDTH INC</name>
        <lei>549300QC70JB7MUGXM66</lei>
        <title>BAND 0 07/01/32</title>
        <cusip>05988JAE3</cusip>
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          <isin value="US05988JAE38"/>
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        <balance>250000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>287375.00000000</valUSD>
        <pctVal>0.299246023062</pctVal>
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        <debtSec>
          <maturityDt>2032-07-01</maturityDt>
          <couponKind>None</couponKind>
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          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>Bandwidth Inc</name>
              <title>Bandwidth Inc</title>
              <curCd>USD</curCd>
              <identifiers>
                <cusip value="05988J103"/>
                <isin value="US05988J1034"/>
                <ticker value="BAND"/>
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          <currencyInfos>
            <currencyInfo convRatio="13.76630000" curCd="USD"/>
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          <delta>XXXX</delta>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>ORACLE CORP</name>
        <lei>1Z4GXXU7ZHVWFCD8TV52</lei>
        <title>ORACLE CORP DEPOSITARY SHARES EACH REPRESENTING A 1/2,000TH INTEREST IN A SHARE OF 6.50% SERIES D MANDATORY CONVERTIBLE PREFERRED STOCK</title>
        <cusip>68389X204</cusip>
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          <isin value="US68389X2045"/>
          <ticker value="ORCL"/>
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        <balance>15000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>674250.00000000</valUSD>
        <pctVal>0.702102239408</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EP</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>NUVATION BIO INC</name>
        <lei>N/A</lei>
        <title>NUVB 0.75 07/01/32</title>
        <cusip>67080NAA9</cusip>
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          <isin value="US67080NAA90"/>
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        <balance>350000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>365093.75000000</valUSD>
        <pctVal>0.380175216120</pctVal>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
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          <maturityDt>2032-07-01</maturityDt>
          <couponKind>Fixed</couponKind>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>Nuvation Bio Inc</name>
              <title>Nuvation Bio Inc</title>
              <curCd>USD</curCd>
              <identifiers>
                <cusip value="67080N101"/>
                <isin value="US67080N1019"/>
                <ticker value="NUVB"/>
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          <currencyInfos>
            <currencyInfo convRatio="127.49410000" curCd="USD"/>
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          <delta>XXXX</delta>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>NEBIUS GROUP NV</name>
        <lei>549300GGZHJ5Q1B18P93</lei>
        <title>NBIS 1.25 03/15/31</title>
        <cusip>63954QAJ5</cusip>
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          <isin value="US63954QAJ58"/>
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        <balance>250000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>435465.38000000</valUSD>
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        <issuerCat>CORP</issuerCat>
        <invCountry>NL</invCountry>
        <isRestrictedSec>Y</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2031-03-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>1.25000000</annualizedRt>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>Nebius Group NV</name>
              <title>Nebius Group NV</title>
              <curCd>USD</curCd>
              <identifiers>
                <cusip value="000000000"/>
                <isin value="NL0009805522"/>
                <ticker value="NBIS"/>
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          </dbtSecRefInstruments>
          <currencyInfos>
            <currencyInfo convRatio="5.45790000" curCd="USD"/>
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          <delta>XXXX</delta>
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          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>MP MATERIALS CORP</name>
        <lei>89450063PHPS61USMT84</lei>
        <title>MPUS 3 03/01/30</title>
        <cusip>553368AC5</cusip>
        <identifiers>
          <isin value="US553368AC59"/>
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        <balance>500000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>1351199.43000000</valUSD>
        <pctVal>1.407015418155</pctVal>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>Y</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2030-03-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>3.00000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>MP Materials Corp</name>
              <title>MP Materials Corp</title>
              <curCd>MXN</curCd>
              <identifiers>
                <cusip value="553368101"/>
                <isin value="US5533681012"/>
                <ticker value="MP*"/>
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          <currencyInfos>
            <currencyInfo convRatio="45.99390000" curCd="USD"/>
          </currencyInfos>
          <delta>XXXX</delta>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>LIGAND PHARMACEUTICALS INC</name>
        <lei>5493008K7TB0IKP37H79</lei>
        <title>LGND 0.75 10/01/30</title>
        <cusip>53220KAG3</cusip>
        <identifiers>
          <isin value="US53220KAG31"/>
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        <balance>1250000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>2140625.00000000</valUSD>
        <pctVal>2.229050954742</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>Y</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2030-10-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>0.75000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>Ligand Pharmaceuticals Inc</name>
              <title>Ligand Pharmaceuticals Inc</title>
              <curCd>USD</curCd>
              <identifiers>
                <cusip value="53220K504"/>
                <isin value="US53220K5048"/>
                <ticker value="LGND"/>
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          <currencyInfos>
            <currencyInfo convRatio="5.13380000" curCd="USD"/>
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          <delta>XXXX</delta>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>HEWLETT PACKARD ENTERPRISE COMPANY</name>
        <lei>549300BX44RGX6ANDV88</lei>
        <title>HEWLETT PACKARD ENTERPRISE COMPANY 7.625% SERIES C MANDATORY CONVERTIBLE PREFERRED STOCK</title>
        <cusip>42824C208</cusip>
        <identifiers>
          <isin value="US42824C2089"/>
          <ticker value="HPE"/>
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        <balance>26000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>3007160.00000000</valUSD>
        <pctVal>3.131381194306</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EP</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>FIRST MAJESTIC SILVER CORP</name>
        <lei>529900PWCU5DUH1DYR51</lei>
        <title>AGCN 0.125 01/15/31</title>
        <cusip>32076VAE3</cusip>
        <identifiers>
          <isin value="US32076VAE39"/>
        </identifiers>
        <balance>100000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>111800.00000000</valUSD>
        <pctVal>0.116418287528</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>CA</invCountry>

        <isRestrictedSec>Y</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
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          <maturityDt>2031-01-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>0.12500000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>N</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>First Majestic Silver Corp</name>
              <title>First Majestic Silver Corp</title>
              <curCd>CAD</curCd>
              <identifiers>
                <cusip value="32076V103"/>
                <isin value="CA32076V1031"/>
                <ticker value="AG"/>
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          </dbtSecRefInstruments>
          <currencyInfos>
            <currencyInfo convRatio="44.72270000" curCd="USD"/>
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          <delta>XXXX</delta>
        </debtSec>
        <securityLending>
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          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>PPL CAPITAL FUNDING INC</name>
        <lei>549300MROK5WY0D2NU17</lei>
        <title>PPL 3 12/01/30</title>
        <cusip>69352PAU7</cusip>
        <identifiers>
          <isin value="US69352PAU75"/>
        </identifiers>
        <balance>500000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>509025.00000000</valUSD>
        <pctVal>0.530052046592</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>Y</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2030-12-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>3.00000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>PPL Corp</name>
              <title>PPL Corp</title>
              <curCd>EUR</curCd>
              <identifiers>
                <cusip value="69351T106"/>
                <isin value="US69351T1060"/>
                <ticker value="PP9"/>
              </identifiers>
            </dbtSecRefInstrument>
          </dbtSecRefInstruments>
          <currencyInfos>
            <currencyInfo convRatio="23.44120000" curCd="USD"/>
          </currencyInfos>
          <delta>XXXX</delta>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>KEEL INFRASTRUCTURE CORP</name>
        <lei>N/A</lei>
        <title>KEEL 1.25 01/15/32</title>
        <cusip>486917AA5</cusip>
        <identifiers>
          <isin value="US486917AA50"/>
        </identifiers>
        <balance>100000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>110921.57000000</valUSD>
        <pctVal>0.115503570924</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>Y</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2032-01-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>1.25000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>Keel Infrastructure Corp</name>
              <title>Keel Infrastructure Corp</title>
              <curCd>CAD</curCd>
              <identifiers>
                <cusip value="486917107"/>
                <isin value="US4869171078"/>
                <ticker value="KEEL"/>
              </identifiers>
            </dbtSecRefInstrument>
          </dbtSecRefInstruments>
          <currencyInfos>
            <currencyInfo convRatio="134.90730000" curCd="USD"/>
          </currencyInfos>
          <delta>XXXX</delta>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
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        <name>GE AEROSPACE</name>
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        <name>NEBIUS GROUP NV</name>
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      <invstOrSec>
        <name>ULTRA CLEAN HOLDINGS INC</name>
        <lei>5493007L6LS7QX18PE75</lei>
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              <title>Ultra Clean Holdings Inc</title>
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        <name>ALIBABA GROUP HOLDING LTD</name>
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        <name>APPLIED DIGITAL CORP</name>
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              <name>Applied Digital Corp</name>
              <title>Applied Digital Corp</title>
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                <ticker value="APLD"/>
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        <name>CAESARS ENTERTAINMENT INC</name>
        <lei>549300FA4CTCW903Y781</lei>
        <title>CAESARS ENTERTAINMENT INC COM</title>
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          <ticker value="CZR"/>
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        <name>AMERICAN EXPRESS COMPANY</name>
        <lei>R4PP93JZOLY261QX3811</lei>
        <title>AMERICAN EXPRESS COMPANY COM</title>
        <cusip>025816109</cusip>
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          <isin value="US0258161092"/>
          <ticker value="AXP"/>
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        <balance>300.00000000</balance>
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      <invstOrSec>
        <name>ALGONQUIN POWER &amp; UTILITIES CORP</name>
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          <ticker value="AQN"/>
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        <fairValLevel>1</fairValLevel>
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        <name>NEBIUS GROUP NV</name>
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          <isin value="US63954QAL05"/>
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            <dbtSecRefInstrument>
              <name>Nebius Group NV</name>
              <title>Nebius Group NV</title>
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                <cusip value="000000000"/>
                <isin value="NL0009805522"/>
                <ticker value="NBIS"/>
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          <currencyInfos>
            <currencyInfo convRatio="5.54600000" curCd="USD"/>
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          <delta>XXXX</delta>
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      <invstOrSec>
        <name>SWISSCOM AG</name>
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          <isin value="CH0008742519"/>
          <ticker value="SCMN"/>
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      <invstOrSec>
        <name>ALPHABET INC</name>
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        <valUSD>1529120.00000000</valUSD>
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        <securityLending>
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      <invstOrSec>
        <name>ENDEAVOUR SILVER CORP</name>
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          <isin value="US29258YAA10"/>
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              <title>Endeavour Silver Corp</title>
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                <ticker value="EDR"/>
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      <invstOrSec>
        <name>BLACKSKY TECHNOLOGY INC</name>
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        <title>BKSY 8.25 08/01/33</title>
        <cusip>09263BAA6</cusip>
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          <isin value="US09263BAA61"/>
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        <balance>800000.00000000</balance>
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        <invCountry>US</invCountry>
        <isRestrictedSec>Y</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
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          <couponKind>Fixed</couponKind>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>N</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>BlackSky Technology Inc</name>
              <title>BlackSky Technology Inc</title>
              <curCd>USD</curCd>
              <identifiers>
                <cusip value="09263B207"/>
                <isin value="US09263B2079"/>
                <ticker value="BKSY"/>
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          <currencyInfos>
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          <delta>XXXX</delta>
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        <securityLending>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>PAGAYA US HOLDING COMPANY LLC</name>
        <lei>254900M9VGE3HM0OYH17</lei>
        <title>PGY 6.125 10/01/29</title>
        <cusip>69549FAB5</cusip>
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          <isin value="US69549FAB58"/>
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        <balance>700000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>1116892.64000000</valUSD>
        <pctVal>1.163029771929</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2029-10-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>6.12500000</annualizedRt>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>Pagaya Technologies Ltd</name>
              <title>Pagaya Technologies Ltd</title>
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                <cusip value="000000000"/>
                <isin value="IL0011858912"/>
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          <currencyInfos>
            <currencyInfo convRatio="71.46690000" curCd="USD"/>
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          <delta>XXXX</delta>
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        <securityLending>
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      <invstOrSec>
        <name>ATLANTA BRAVES HOLDINGS INC</name>
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        <title>ATLANTA BRAVES HOLDINGS INC COM SER A</title>
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          <isin value="US0477261046"/>
          <ticker value="BATRA"/>
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        <curCd>USD</curCd>
        <valUSD>56310.00000000</valUSD>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
        <securityLending>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>CAMPBELL'S COMPANY (THE)</name>
        <lei>5493007JDSMX8Z5Z1902</lei>
        <title>CAMPBELL'S COMPANY (THE) COM</title>
        <cusip>134429109</cusip>
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          <isin value="US1344291091"/>
          <ticker value="CPB"/>
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        <balance>300.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>6681.00000000</valUSD>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
        <securityLending>
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      <invstOrSec>
        <name>MERCK &amp; COMPANY INC</name>
        <lei>4YV9Y5M8S0BRK1RP0397</lei>
        <title>MERCK &amp; COMPANY INC COM</title>
        <cusip>58933Y105</cusip>
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          <isin value="US58933Y1055"/>
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        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <securityLending>
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      <invstOrSec>
        <name>JP MORGAN CHASE &amp; COMPANY</name>
        <lei>8I5DZWZKVSZI1NUHU748</lei>
        <title>JP MORGAN CHASE &amp; COMPANY COM</title>
        <cusip>46625H100</cusip>
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          <isin value="US46625H1005"/>
          <ticker value="JPM"/>
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        <balance>300.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>98199.00000000</valUSD>
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        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <securityLending>
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          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>BAXTER INTERNATIONAL INC</name>
        <lei>J5OIVXX3P24RJRW5CK77</lei>
        <title>BAXTER INTERNATIONAL INC COM</title>
        <cusip>071813109</cusip>
        <identifiers>
          <isin value="US0718131099"/>
          <ticker value="BAX"/>
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        <balance>1000.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>21320.00000000</valUSD>
        <pctVal>0.022200696691</pctVal>
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        <invCountry>US</invCountry>
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          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>WISDOMTREE INC</name>
        <lei>549300WIU8IS7UFO7871</lei>
        <title>WT 4.5 10/01/31</title>
        <cusip>97717PAL8</cusip>
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          <isin value="US97717PAL85"/>
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        <balance>1050000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>1195005.00000000</valUSD>
        <pctVal>1.244368834415</pctVal>
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        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>Y</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
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          <maturityDt>2031-10-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>4.50000000</annualizedRt>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>WisdomTree Inc</name>
              <title>WisdomTree Inc</title>
              <curCd>USD</curCd>
              <identifiers>
                <cusip value="97717P104"/>
                <isin value="US97717P1049"/>
                <ticker value="WT"/>
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            <currencyInfo convRatio="46.33060000" curCd="USD"/>
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          <delta>XXXX</delta>
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      <invstOrSec>
        <name>ENERGY FUELS INC</name>
        <lei>529900P0GCATXMGK8I62</lei>
        <title>EFRCN 0.75 11/01/31</title>
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          <isin value="US292671AC80"/>
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        <balance>1350000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>1407375.00000000</valUSD>
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        <issuerCat>CORP</issuerCat>
        <invCountry>CA</invCountry>

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          <maturityDt>2031-11-01</maturityDt>
          <couponKind>Fixed</couponKind>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>Energy Fuels Inc/Canada</name>
              <title>Energy Fuels Inc/Canada</title>
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                <cusip value="292671708"/>
                <isin value="CA2926717083"/>
                <ticker value="UUUU"/>
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        <name>SOLARIS ENERGY INFRASTRUCTURE INC</name>
        <lei>529900MTK3C8Y8TIIC10</lei>
        <title>SEI 0.25 10/01/31</title>
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        <pctVal>1.356824943195</pctVal>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
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          <maturityDt>2031-10-01</maturityDt>
          <couponKind>Fixed</couponKind>
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          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>Solaris Energy Infrastructure</name>
              <title>Solaris Energy Infrastructure Inc</title>
              <curCd>USD</curCd>
              <identifiers>
                <cusip value="83418M103"/>
                <isin value="US83418M1036"/>
                <ticker value="SEI"/>
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          <currencyInfos>
            <currencyInfo convRatio="17.48250000" curCd="USD"/>
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          <delta>XXXX</delta>
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        <name>TERAWULF INC</name>
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              <title>Terawulf Inc</title>
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        <name>ORMAT TECHNOLOGIES INC</name>
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        <name>BITFARMS LTD</name>
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              <title>Fluor Corp</title>
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                <ticker value="FLR"/>
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        <name>OSI SYSTEMS INC</name>
        <lei>DDX3MPX1Y8YD30050X33</lei>
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              <title>OSI Systems Inc</title>
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        <name>RIOT PLATFORMS INC</name>
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              <title>Riot Platforms Inc</title>
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        <name>KITE REALTY GROUP LP</name>
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            <dbtSecRefInstrument>
              <name>Kite Realty Group Trust</name>
              <title>Kite Realty Group Trust</title>
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        <name>JULIUS BAER GROUP AG</name>
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        <invCountry>CH</invCountry>
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        <name>GALAXY DIGITAL INC</name>
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        <title>GLXYLP 2.5 12/01/29</title>
        <cusip>36317GAB2</cusip>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
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          <dbtSecRefInstruments>
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              <name>Galaxy Digital Inc</name>
              <title>Galaxy Digital Inc</title>
              <curCd>EUR</curCd>
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                <cusip value="36317J209"/>
                <isin value="US36317J2096"/>
                <ticker value="0P0"/>
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          <delta>XXXX</delta>
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      <invstOrSec>
        <name>SHIFT4 PAYMENTS INC</name>
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        <title>SHIFT4 PAYMENTS INC 6.00% SERIES A MANDATORY CONVERTIBLE PREFERRED STOCK</title>
        <cusip>82452J307</cusip>
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          <ticker value="FOUR"/>
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        <balance>17000.00000000</balance>
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        <invCountry>US</invCountry>
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      <invstOrSec>
        <name>AVISTA CORP</name>
        <lei>Q0IK63NITJD6RJ47SW96</lei>
        <title>AVISTA CORP COM</title>
        <cusip>05379B107</cusip>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>UNITED STATES OF AMERICA - BUREAU OF THE PUBLIC DEBT</name>
        <lei>254900HROIFWPRGM1V77</lei>
        <title>B 0 09/03/26</title>
        <cusip>912797RS8</cusip>
        <identifiers>
          <isin value="US912797RS85"/>
        </identifiers>
        <balance>980000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>973649.60000000</valUSD>
        <pctVal>1.013869580362</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>UST</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2026-09-03</maturityDt>
          <couponKind>None</couponKind>
          <annualizedRt>0.00000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>MIRION TECHNOLOGIES INC</name>
        <lei>549300BNTOWVWFNVTJ65</lei>
        <title>MIR 0.25 06/01/30</title>
        <cusip>60471AAA9</cusip>
        <identifiers>
          <isin value="US60471AAA97"/>
        </identifiers>
        <balance>1000000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>1068250.00000000</valUSD>
        <pctVal>1.112377778640</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>Y</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2030-06-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>0.25000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>Mirion Technologies Inc</name>
              <title>Mirion Technologies Inc</title>
              <curCd>USD</curCd>
              <identifiers>
                <cusip value="60471A101"/>
                <isin value="US60471A1016"/>
                <ticker value="MIR"/>
              </identifiers>
            </dbtSecRefInstrument>
          </dbtSecRefInstruments>
          <currencyInfos>
            <currencyInfo convRatio="43.27510000" curCd="USD"/>
          </currencyInfos>
          <delta>XXXX</delta>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
    </invstOrSecs>
    <signature>
      <ncom:dateSigned>2026-08-28</ncom:dateSigned>
      <ncom:nameOfApplicant>Gabelli Convertible &amp; Income Securities Fund Inc</ncom:nameOfApplicant>
      <ncom:signature>John C. Ball</ncom:signature>
      <ncom:signerName>John C. Ball</ncom:signerName>
      <ncom:title>Treasurer</ncom:title>
    </signature>
  </formData>
  <documents>XXXX</documents>
</edgarSubmission>