SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549


SCHEDULE 13D

Under the Securities Exchange Act of 1934 (Amendment No. 3)



Boca Resorts, Inc.
(Name of Issuer)

Class A Common Stock $0.01 Par Value Per Share
(Title of Class of Securities)

			

09688T106
(CUSIP Number)

James E. McKee
Gabelli Asset Management Inc.
One Corporate Center
Rye, New York 10580-1435
(914) 921-5294
(Name, Address and Telephone Number of Person Authorized to Receive Notices 
and Communications)

	
December 10, 2004
(Date of Event which Requires Filing of this Statement)


If the filing person has previously filed a statement on Schedule 13G to 
report the acquisition that is the subject of this Schedule 13D, and is 
filing this schedule because of Section 240.13d-1(e), 240.13d-1(f) 
or 240.13d-1(g), check the following box.  




CUSIP No. 09688T106										
1
NAMES OF REPORTING PERSONS
I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)
								 					       
Gabelli Funds, LLC		
	I.D. NO.  13-4044523	
2
CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS)	
(a)	


(b)	

3
SEC USE ONLY

4
SOURCE OF FUNDS (SEE INSTRUCTIONS)	
   00-Funds of investment advisory clients

5
CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED 
PURSUANT TO ITEMS 2 (d) OR 2 (e)   


6
CITIZENSHIP OR PLACE OF ORGANIZATION
   New York

NUMBER OF

SHARES

BENEFICIALLY

OWNED

BY EACH

REPORTING

PERSON

WITH
 
7



SOLE VOTING POWER				

  None    (Item 5)

 
8



SHARED VOTING POWER				

NONE

 
9



SOLE DISPOSITIVE POWER				

   None     (Item 5)

10



SHARED DISPOSITIVE POWER			

NONE
11



AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

None    (ITEM 5)
12



CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES
(SEE INSTRUCTIONS)				
13



PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)

     0.00%
14



TYPE OF REPORTING PERSON (SEE INSTRUCTIONS)	
    IA
CUSIP No. 09688T106										
	
1
NAMES OF REPORTING PERSONS
I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)
								 					       
GAMCO Investors, Inc.	                                           	
	I.D. NO.  13-4044521	
2
CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS)	
(a)		
	


(b)	

3
SEC USE ONLY

4
SOURCE OF FUNDS (SEE INSTRUCTIONS)
 00-Funds of investment advisory clients

5
CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED 
PURSUANT TO ITEMS 2 (d) OR 2 (e)   


6
CITIZENSHIP OR PLACE OF ORGANIZATION
   New York

NUMBER OF

SHARES

BENEFICIALLY

OWNED

BY EACH

REPORTING

PERSON

WITH
 
7



SOLE VOTING POWER				

None  (Item 5)

 
8



SHARED VOTING POWER				

NONE

 
9



SOLE DISPOSITIVE POWER				

None  (Item 5)

10



SHARED DISPOSITIVE POWER			

NONE
11



AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

None (Item 5)
12



CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES
(SEE INSTRUCTIONS)			
13



PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)

 0.00%
14



TYPE OF REPORTING PERSON (SEE INSTRUCTIONS)
    IA, CO
CUSIP No. 09688T106										
	
1
NAMES OF REPORTING PERSONS
I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)
								 					       
Gabelli Advisers, Inc.	                                      		
	I.D. NO. 13-4008049	
2
CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS)	
(a)	


(b)	

3
SEC USE ONLY

4
SOURCE OF FUNDS (SEE INSTRUCTIONS)	
00 - Funds of investment advisory clients

5
CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED 
PURSUANT TO ITEMS 2 (d) OR 2 (e)   


6
CITIZENSHIP OR PLACE OF ORGANIZATION
   Delaware

NUMBER OF

SHARES

BENEFICIALLY

OWNED

BY EACH

REPORTING

PERSON

WITH
 
7



SOLE VOTING POWER				

 None   (Item 5)

 
8



SHARED VOTING POWER				

NONE

 
9



SOLE DISPOSITIVE POWER				

  NONE    (Item 5)

10



SHARED DISPOSITIVE POWER			

NONE
11



AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

   NONE      (ITEM 5)
12



CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES
(SEE INSTRUCTIONS)				
13



PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)

0.00%
14



TYPE OF REPORTING PERSON (SEE INSTRUCTIONS)	 
    IA, CO
CUSIP No.  09688T106										
	
1	
NAMES OF REPORTING PERSONS
I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)
								 					       
MJG Associates, Inc.                                          		
	I.D. NO.  06-1304269	
2	
CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS)	
(a)	


(b)	

3	
SEC USE ONLY


4	
SOURCE OF FUNDS (SEE INSTRUCTIONS)	
 00-Client Funds

5	
CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED 
PURSUANT TO ITEMS 2 (d) OR 2 (e)   


6	
CITIZENSHIP OR PLACE OF ORGANIZATION
   Connecticut

NUMBER OF

SHARES

BENEFICIALLY

OWNED

BY EACH

REPORTING

PERSON

WITH
 
7



SOLE VOTING POWER				

 None   (Item 5)

 
8



SHARED VOTING POWER				

NONE

 
9



SOLE DISPOSITIVE POWER				

 NONE    (Item 5)

10



SHARED DISPOSITIVE POWER			

NONE
11



AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

  NONE       (ITEM 5)
12



CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES
 (SEE INSTRUCTIONS)				
13



PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)

0.00%
14



TYPE OF REPORTING PERSON (SEE INSTRUCTIONS)	
 CO

CUSIP No. 09688T106						
1
NAMES OF REPORTING PERSONS
I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)
								 					       
Gabelli Securities, Inc.                                           	
	I.D. NO.  13-3379374	
2
CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS)	
(a)		
	


(b)	

3
SEC USE ONLY

4
Source of funds (SEE INSTRUCTIONS)
   00 - Client Funds

5
CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED 
PURSUANT TO ITEMS 2 (d) OR 2 (e)   


6
CITIZENSHIP OR PLACE OF ORGANIZATION
   Delaware

NUMBER OF

SHARES

BENEFICIALLY

OWNED

BY EACH

REPORTING

PERSON

WITH
 
7



SOLE VOTING POWER				

 None   (Item 5)

 
8



SHARED VOTING POWER				

NONE

 
9



SOLE DISPOSITIVE POWER				

 None   (Item 5)

10



SHARED DISPOSITIVE POWER			

NONE
11



AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

NONE
12



CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES
(SEE INSTRUCTIONS)									
13



PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)

0.00%
14


TYPE OF REPORTING PERSON (SEE INSTRUCTIONS)
    HC, CO


CUSIP No. 09688T106									
1
NAMES OF REPORTING PERSONS
I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)
								 					       
Gabelli Group Capital Partners Inc.	                                           
	I.D. NO.  13-3056041
2
CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS)	
(a)	


(b)	

3
SEC USE ONLY

4
Source of funds (SEE INSTRUCTIONS)
None

5
CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED 
PURSUANT TO ITEMS 2 (d) OR 2 (e)   


6
CITIZENSHIP OR PLACE OF ORGANIZATION
   New York

NUMBER OF

SHARES

BENEFICIALLY

OWNED

BY EACH

REPORTING

PERSON

WITH
 
7



SOLE VOTING POWER				

None 

 
8



SHARED VOTING POWER				

NONE

 
9



SOLE DISPOSITIVE POWER				

NONE 

10



SHARED DISPOSITIVE POWER			

NONE
11



AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

NONE 
12



CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES
(SEE INSTRUCTIONS)			
13



PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)

0.00%

14


TYPE OF REPORTING PERSON (SEE INSTRUCTIONS)
    HC, CO

CUSIP No. 09688T106								
1
NAMES OF REPORTING PERSONS
I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)
								 					       
Gabelli Asset Management Inc.
	I.D. NO.  13-4007862


CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS)	
(a)	


(b)	

3
SEC USE ONLY

4
Source of funds (SEE INSTRUCTIONS) 
  None

5
CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED 
PURSUANT TO ITEMS 2 (d) OR 2 (e)   


6
CITIZENSHIP OR PLACE OF ORGANIZATION
  New York

NUMBER OF

SHARES

BENEFICIALLY

OWNED

BY EACH

REPORTING

PERSON

WITH
 
7



SOLE VOTING POWER				

None 

 
8



SHARED VOTING POWER				

NONE

 
9



SOLE DISPOSITIVE POWER				

NONE 

10



SHARED DISPOSITIVE POWER			

NONE
11



AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

NONE 
12



CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES
(SEE INSTRUCTIONS)			
13



PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)

None 
14



TYPE OF REPORTING PERSON (SEE INSTRUCTIONS)
    HC, CO

CUSIP No. 09688T106								
1
NAMES OF REPORTING PERSONS
I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)
								 					       
Mario J. Gabelli	
2
CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS) 	
(a)	


(b)	

3
SEC USE ONLY

4
Source of funds (SEE INSTRUCTIONS)
 None

5
CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED 
PURSUANT TO ITEMS 2 (d) OR 2 (e)   


6
CITIZENSHIP OR PLACE OF ORGANIZATION
   USA

NUMBER OF

SHARES

BENEFICIALLY

OWNED

BY EACH

REPORTING

PERSON

WITH
 
7



SOLE VOTING POWER				

None 

 
8



SHARED VOTING POWER				

NONE

 
9



SOLE DISPOSITIVE POWER				

NONE 

10



SHARED DISPOSITIVE POWER			

NONE
11



AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

NONE 
12



CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES
(SEE INSTRUCTIONS)			
13



PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)

0.00%
14


TYPE OF REPORTING PERSON (SEE INSTRUCTIONS)
    IN

Item 1.		Security and Issuer
		This Amendment No. 3 to Schedule 13D on the Class A Common Stock 
of Boca Resorts, Inc.  (the "Issuer") is being filed on behalf of the 
undersigned to amend the Schedule 13D, as amended (the "Schedule 13D") which 
was originally filed on November 4, 2004.  Unless otherwise indicated, all 
capitalized terms used herein but not defined herein shall have the same 
meanings as set forth in the Schedule 13D.

Item 2.		Identity and Background
		This statement is being filed by Mario J. Gabelli ("Mario 
Gabelli") and various entities which he directly or indirectly controls or 
for which he acts as chief investment officer.  These entities, except for 
Lynch Corporation ("Lynch") and Lynch Interactive Corporation 
("Interactive"), engage in various aspects of the securities business, 
primarily as investment adviser to various institutional and individual 
clients, including registered investment companies and pension plans, and as 
general partner of various private investment partnerships.  Certain of these 
entities may also make investments for their own accounts.
		The foregoing persons in the aggregate often own beneficially 
more than 5% of a class of a particular issuer.  Although several of the 
foregoing persons are treated as institutional investors for purposes of 
reporting their beneficial ownership on the short-form Schedule 13G, the 
holdings of those who do not qualify as institutional investors may exceed 
the 1% threshold presented for filing on Schedule 13G or implementation of 
their investment philosophy may from time to time require action which could 
be viewed as not completely passive.  In order to avoid any question as to 
whether their beneficial ownership is being reported on the proper form and 
in order to provide greater investment flexibility and administrative 
uniformity, these persons have decided to file their beneficial ownership 
reports on the more detailed Schedule 13D form rather than on the short-form 
Schedule 13G and thereby to provide more expansive disclosure than may be 
necessary.
		(a), (b) and (c) - This statement is being filed by one or more 
of the following persons: Gabelli Group Capital Partners, Inc. ("Gabelli 
Partners"), Gabelli Asset Management Inc. ("GBL"), Gabelli Funds, LLC 
("Gabelli Funds"), GAMCO Investors, Inc. ("GAMCO"), Gabelli Advisers, Inc. 
("Gabelli Advisers"), Gabelli Securities, Inc. ("GSI"), Gabelli & Company, 
Inc. ("Gabelli & Company"), Gabelli & Company, Inc. Profit Sharing Plan (the 
"Plan"), MJG Associates, Inc. ("MJG Associates"), Gabelli Foundation, Inc. 
("Foundation"), Mario Gabelli, Lynch, and Interactive.  Those of the 
foregoing persons signing this Schedule 13D are hereafter referred to as the 
"Reporting Persons".
		Gabelli Partners makes investments for its own account and is the 
parent company of GBL.  GBL, a public company listed on the New York Stock 
Exchange, is the parent company for a variety of companies engaged in the 
securities business, including those named below.
		GAMCO, a wholly-owned subsidiary of GBL, is an investment adviser 
registered under the Investment Advisers Act of 1940, as amended ("Advisers 
Act").  GAMCO is an investment manager providing discretionary managed 
account services for employee benefit plans, private investors, endowments, 
foundations and others.
		GSI, a majority-owned subsidiary of GBL, acts as a general 
partner or investment manager to limited partnerships and offshore investment 
companies and as a part of its business may purchase or sell securities for 
its own account.  It is the immediate parent of Gabelli & Company. GSI is the 
Investment Manager of Gabelli Associates Fund, Gabelli Associates Fund II, 
Gabelli Associates Limited, ALCE Partners, L.P., and Gabelli Multimedia 
Partners, L.P.  GSI and Marc Gabelli own 45% and 55%, respectively, of 
Gabelli Securities International Limited ("GSIL"). GSIL provides investment 
advisory services to offshore funds and accounts.   GSIL is an investment 
advisor of Gabelli International Gold Fund Limited, Gabelli European 
Partners, Ltd., and Gabelli Global Partners, Ltd.
		Gabelli & Company, a wholly-owned subsidiary of GSI, is a broker-
dealer registered under the Securities Exchange Act of 1934, as amended 
("1934 Act"), which as a part of its business regularly purchases and sells 
securities for its own account.
		Gabelli Funds, a wholly owned subsidiary of GBL, is a limited 
liability company. Gabelli Funds is an investment adviser registered under 
the Advisers Act which presently provides discretionary managed account 
services for The Gabelli Equity Trust Inc., The Gabelli Asset Fund, The 
Gabelli Growth Fund, The Gabelli Convertible and Income Securities Fund, 
Inc., The Gabelli Value Fund Inc., The Gabelli Small Cap Growth Fund, The 
Gabelli Equity Income Fund, The Gabelli ABC Fund, The Gabelli Global 
Telecommunications Fund, Gabelli Gold Fund, Inc., The Gabelli Global 
Multimedia Trust Inc., The Gabelli Global Convertible Securities Fund, 
Gabelli Capital Asset Fund, Gabelli International Growth Fund, Inc., The 
Gabelli Global Growth Fund, The Gabelli Utility Trust, The Gabelli Global 
Opportunity Fund, The Gabelli Utilities Fund, The Gabelli Blue Chip Value 
Fund, The Gabelli Mathers Fund, The Gabelli Woodland Small Cap Value Fund, 
The Comstock Capital Value Fund, The Comstock Strategy Fund, The Gabelli 
Dividend and Income Trust, and The Gabelli Global Utility & Income Trust 
(collectively, the "Funds"), which are registered investment companies.
		Gabelli Advisers, a subsidiary of GBL, is an investment adviser 
which provides discretionary advisory services to The Gabelli Westwood Mighty 
Mitessm Fund.
		The Plan, a qualified employee profit sharing plan, covers 
substantially all employees of GBL and its affiliates.
		MJG Associates provides advisory services to private investment 
partnerships and offshore funds.  Mario Gabelli is the sole shareholder, 
director and employee of MJG Associates.   MJG Associates is the Investment 
Manager of Gabelli International Limited, Gabelli International II Limited, 
Gabelli Performance Partnership, and Gabelli Fund, LDC.
The Foundation is a private foundation.  Mario Gabelli is the 
President, a Trustee and the
Investment Manager of the Foundation.	
		Lynch is a public company traded on the American Stock Exchange 
engaged in manufacturing.  Interactive is a public company listed on the 
American Stock Exchange and is a holding company with operating subsidiaries 
engaged primarily in the rural telephone industry.  Lynch and Interactive 
actively pursue new business ventures and acquisitions. Lynch and Interactive 
make investments in marketable securities to preserve capital and maintain 
liquidity for financing their business activities and acquisitions and are 
not engaged in the business of investing, reinvesting, or trading in 
securities.  Mario J. Gabelli is a director, officer and a substantial 
shareholder of Interactive and a substantial shareholder of Lynch.
		Mario Gabelli is the majority stockholder and Chairman of the 
Board of Directors and Chief Executive Officer of Gabelli Partners and GBL, 
and the Chief Investment Officer for each of the Reporting Persons other than 
Lynch.  Gabelli Partners is the majority shareholder of GBL. GBL, in turn, is 
the sole stockholder of GAMCO.  GBL is also the majority stockholder of GSI 
and the largest shareholder of Gabelli Advisers.  Gabelli & Company is a 
wholly-owned subsidiary of GSI. 
		The Reporting Persons do not admit that they constitute a group.
		Gabelli Partners, GBL, GAMCO, and Gabelli & Company are New York 
corporations and GSI and Gabelli Advisers are Delaware corporations, each 
having its principal business office at One Corporate Center, Rye, New York 
10580.  Gabelli Funds is a New York limited liability company having its 
principal business office at One Corporate Center, Rye, New York 10580.  MJG 
Associates is a Connecticut corporation having its principal business office 
at 140 Greenwich Avenue, Greenwich, CT 06830.  The Foundation is a Nevada 
corporation having its principal offices at 165 West Liberty Street, Reno, 
Nevada 89501.  Lynch is an Indiana corporation having its principal business 
office at 50 Kennedy Plaza, Suite 1250, Providence, Rhode Island 02903.  
Interactive is a Delaware corporation having its principal place of business 
at One Corporate Center, Rye, New York 10580.  
		For information required by instruction C to Schedule 13D with 
respect to the executive officers and directors of the foregoing entities and 
other related persons (collectively, "Covered Persons"), reference is made to 
Schedule I annexed hereto and incorporated herein by reference.
(f) - Reference is made to Schedule I hereto.

Item 5.		Interest In Securities Of The Issuer
Item 5 to Schedule 13D is amended, in pertinent part, as follows:
                              (a) As a result of the merger of the Issuer with 
an affiliate of The Blackstone Group, the Reporting Persons no longer have 
beneficial ownership of any of the Issuer's shares. 
	(c) Information with respect to all transactions in the 
Securities which were effected during the past sixty days or since the most 
recent filing on Schedule 13D, whichever is less, by each of the Reporting 
Persons and Covered Persons is set forth on Schedule II annexed hereto and 
incorporated herein by reference.
(e) The Reporting Persons ceased to be beneficial owners of any 
shares on December 10, 2004.







Signature
	After reasonable inquiry and to the best of my knowledge and belief, I 
certify that the information set forth in this statement is true, complete 
and correct.
Dated:	December 14, 2004

MARIO J. GABELLI
MJG ASSOCIATES, INC.

						

By:/s/ James E. McKee			
		James E. McKee
		Attorney-in-Fact



GABELLI GROUP CAPITAL PARTNERS, INC.
GABELLI ASSET MANAGEMENT INC.
GABELLI FUNDS, LLC
GABELLI SECURITIES, INC.
GABELLI ADVISERS, INC.
					             



By:/s/ James E. McKee			
		James E. McKee
		Secretary
	
				

GAMCO INVESTORS, INC.



By:/s/ Douglas R. Jamieson			
		Douglas R. Jamieson
		Executive Vice President













SCHEDULE I

Information with Respect to Executive
Officers and Directors of the Undersigned

		Schedule I to Schedule 13D is amended, in pertinent part, as 
follows:

The following sets forth as to each of the executive officers and 
directors of the undersigned: his name; his business address; his 
present principal occupation or employment and the name, 
principal business and address of any corporation or other 
organization in which such employment is conducted.  Unless 
otherwise specified, the principal employer of each such 
individual is Gabelli Group Capital Partners, Inc., Gabelli Asset 
Management Inc., Gabelli Funds, LLC, Gabelli & Company, Inc., or 
GAMCO Investors, Inc., the business address of each of which is 
One Corporate Center, Rye, New York 10580, and each such 
individual identified below is a citizen of the United States.  
To the knowledge of the undersigned, during the last five years, 
no such person has been convicted in a criminal proceeding 
(excluding traffic violations or similar misdemeanors), and no 
such person was a party to a civil proceeding of a judicial or 
administrative body of competent jurisdiction as a result of 
which he was or is subject to a judgment, decree or final order 
enjoining future violations of, or prohibiting or mandating 
activities subject to, federal or state securities law or finding 
any violation with respect to such laws except as reported in 
Item 2(d) of this Schedule 13D.
















Gabelli Group Capital Partners, Inc.
Directors:

	Vincent J. Amabile

Business Consultant 
               
	Mario J. Gabelli  

Chief Executive Officer and Chief Investment 
Officer of Gabelli Group Capital Partners, Inc., 
Gabelli Asset Management Inc., and GAMCO 
Investors, Inc.; Director/Trustee of all 
registered investment companies advised by 
Gabelli Funds, LLC; Chief Executive Officer of 
Lynch Interactive Corporation.

	Charles C. Baum

Chairman and Director of The Morgan Group, Inc.; 
Secretary & Treasurer
United Holdings Co., Inc.
2545 Wilkens Avenue
Baltimore, MD   21223

	Arnold M. Reichman

Business Consultant

	Marc J. Gabelli

President of Gabelli Group Capital Partners, 
Inc.; Chairman of Lynch Corporation

	Matthew R. Gabelli

Vice President - Trading
Gabelli & Company, Inc.
One Corporate Center
Rye, New York 10580
Officers:

	Mario J. Gabelli

Marc J. Gabelli

Chairman, Chief Executive Officer and Chief 
Investment Officer

President
	Henry Kiernan
Vice President, Chief Financial Officer

	



Gabelli Asset Management 
Inc.
Directors:

	
               Edwin L. 
Artzt



                
               Raymond C. 
Avansino, Jr.

Former Chairman and Chief Executive Officer
Procter & Gamble Company
900 Adams Crossing
Cincinnati, OH 45202

Chairman
E.L. Wiegand Foundation
165 West Liberty Street
Reno, NV 89501

	Mario J. Gabelli

              
               John D. 
Gabelli


See above


Senior Vice President

	

	John C. Ferrara
Business Consultant



	Karl Otto Pohl (1)




              Robert S. 
Prather


              


              Frederic V. 
Salerno

              
              Vincent S. 
Tese




               Alan C. 
Heuberger

Sal. Oppenheim jr. & Cie.
Bockenheimer Landstrasse 20
D-6000 FRANKFURT AM MAIN
Germany

President & Chief Operating Officer
Gray Television, Inc.
4370 Peachtree Road, NE
Atlanta, GA 30319


Former Vice Chairman and Chief Financial Officer 
Verizon Communications

Lawyer, Investment Adviser and Cable Television 
Executive
c/o Bear Stearns & Company, Inc.
245 Park Avenue, 19th Floor
New York, NY 10167

Cascade Investment LLC
2365 Carillon Point
Kirkland, WA 98033

Officers:

	Mario J. Gabelli

Chairman, Chief Executive Officer and Chief 
Investment Officer

Douglas R. Jamieson

Henry G. Van der Eb

Michael R. 
Anastasio, Jr.

President and Chief Operating Officer

Senior Vice President

Vice President and Chief Financial Officer
	James E. McKee

Vice President, General Counsel and Secretary 

GAMCO Investors, Inc.
Directors:


	Douglas R. Jamieson
	Joseph R. Rindler, 
Jr.
	Regina M. Pitaro
	F. William Scholz, 
II
	William S. Selby


Officers:


	Mario J. Gabelli
Chief Investment Officer

	Joseph R. Rindler, 
Jr.
Chairman

	Douglas R. Jamieson

              Michael R. 
Anastasio Jr.
Executive Vice President and Chief Operating 
Officer

Vice President and Chief Accounting Officer
	
               Stephen M. 
DeTore


General Counsel and Secretary
Gabelli Funds, LLC
Officers:


	Mario J. Gabelli

Chief Investment Officer
	Bruce N. Alpert
Executive Vice President and Chief Operating 
Officer

	James E. McKee
Secretary



Gabelli Advisers, Inc.
Directors:


	Bruce N. Alpert
	John D. Gabelli
	Joseph R. Rindler. 
Jr.


Officers:


	Bruce N. Alpert
Chief Operating Officer

	James E. McKee
Secretary

Gabelli Securities, Inc.


Directors:


	Robert W. Blake
President of W. R. Blake & Sons, Inc.
196-20 Northern Boulevard
Flushing, NY   11358

	Douglas G. DeVivo
General Partner of ALCE Partners, L.P.
One First Street, Suite 16
Los Altos, CA   94022

	Joseph R. Rindler, 
Jr.
See above 

Officers:


	Michael R. Anastasio

               
               James E. McKee
Vice President and Chief Accounting Officer


Secretary

Gabelli & Company, Inc.
Directors:


	James G. Webster, III
Chairman & Interim President

	Irene Smolicz
Senior Trader
Gabelli & Company, Inc.



Officers:


	James G. Webster, III
Chairman & Interim President

	Bruce N. Alpert
Vice President - Mutual Funds



               James E. McKee
Secretary


Lynch Corporation, 
50 Kennedy Plaza, Suite 1250, Providence, RI 02903

Directors:



 
	
              E. Val Cerutti

Business Consultant, Cerutti Consultants
227 McLain Street
Mount Kisco, NY   10540
	
Avrum Gray



              Marc J. Gabelli

              John C. Ferrara

              Raymond H. Keller

              Anthony R. 
Pustorino

Gbar Limited Partnership
440 South LaSalle, Suite 2900
Chicago, IL 60605

Chairman

President and Chief Executive Officer

Vice President and Chief Financial Officer

Professor Emeritus
Pace University
1 Martine Avenue
White Plains, NY 10606

Officers:




 
            John C. Ferrara
See above

	Richard E. McGrail
See above

	Raymond H. Keller
See above



Lynch Interactive Corporation, 
401 Theodore Fremd Avenue Rye, NY 10580


Directors:


	Paul J. Evanson
President
Allegheny Energy, Inc.
10435 Downsville Pike
Hagerstown, MD 21740

	Mario J. Gabelli

See above - Gabelli Group Capital Partners, Inc.


	Salvatore Muoio
Principal
S. Muoio & Co., LLC
Suite 406
509 Madison Ave.
New York, NY 10022

	 Daniel Lee




               Morris Berkowitz





               John C. Ferrara
Chairman and Chief Executive Officer
Pinnacle Entertainment, Inc.
3800 Howard Hughes Parkway, Suite 1800 
Las Vegas, Nevada 89109 

Consultant
Lynch Interactive Corporation
401 Theodore Fremd Ave.
Rye, NY 10580


See above

               David C. 
Mitchell
Business Consultant
C/o Lynch Interactive Corp.
401 Theodore Fremd Ave.
Rye, NY 10580




Officers:


	Mario J. Gabelli
Vice Chairman and Chief Executive Officer

	Robert E. Dolan 

Chief Financial Officer



	(1) Citizen of Germany