13D Filing: GAMCO Investors and MGC Diagnostics Corp (MGCD)

1

Names of reporting persons

I.R.S. identification nos. of above persons (entities only)

(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

  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)

    HC, CO