13D Filing: GAMCO Investors and Twin Disc Inc (TWIN)

1

Names of reporting persons

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

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

318,280  (Item 5)

: 8

:

:

:

Shared voting power

None

: 9

:

:

:

Sole dispositive power

318,280  (Item 5)

:10

:

:

:

Shared dispositive power

None

11

Aggregate amount beneficially owned by each reporting person

318,280  (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)

2.76%

14

Type of reporting person (SEE INSTRUCTIONS)

    IA, CO