TWIN DISC INC — Director's Dealing 2017

Sep 7, 2017

SEC Form 3 — Initial Statement of Beneficial Ownership

Issuer: TWIN DISC INC (TWIN)
CIK: 0000100378
Period of Report: 2017-08-30

Reporting Person: GAMCO INVESTORS, INC. ET AL (10% Owner)
Reporting Person: GABELLI MARIO J (10% Owner)
Reporting Person: GGCP, INC. (10% Owner)
Reporting Person: Associated Capital Group, Inc. (10% Owner)

Holdings (Non-Derivative)

Security	Shares	Ownership
Common Stock	3700	Indirect
Common Stock	9750	Direct

Footnotes

F1: GAMCO Investors, Inc. and Associated Capital Group, Inc. have less that a 100% interest in this entity; GGCP, Inc. has less than a 100% interest in GAMCO Investors, Inc. and Associated Capital Group, Inc.; and Mario J. Gabelli has less than a 100% interest in GGCP, Inc. The amount of securities reported as beneficially owned reflects the total amount of securities held by this entity which is greater that the Reporting Persons' indirect pecuniary interests. The Reporting Persons hereby disclaim ownership of these securities in excess of their pecuniary interests.

F2: These shares are owned by Associated Capital Group, Inc.