UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 13F
FORM 13F COVER PAGE
Report for the Calendar Year or Quarter Ended: December 31, 1999
Check here if Amendment [ ]; Amendment Number:
The Amendment (check only one): [ ] is a restatement.
[ ] adds new holdings entries.
Institutional Investment manager Filing this Report:
Name: Gabriel Capital Corp.
Address: 450 Park Avenue
New York, NY 10022
13F File Number: 28-4341
The institutional investment manager filing this report and the person by whom
it is signed hereby represent that the person signing the report is authorized
to submit it, that all information contained herein is true, correct and
complete, and that it is understood that all required items, statements,
schedules, lists, and tables, are considered integral parts of this form.
Person signing this report on behalf of Reporting Manager:
Name: J. Ezra Merkin
Title: President
Phone: 212-838-7200
Signature, place and date of signing:
/s/ J. Ezra Merkin New York, New York February 11, 2000
Report Type (check only one):
[X] 13F HOLDINGS REPORT
[ ] 13F NOTICE
[ ] 13F COMBINATION REPORT
<PAGE>
FORM 13F SUMMARY PAGE
Gabriel Capital Corp.
28-4341
Report Summary:
Number of Other Included managers: 1
Form 13F Information Table Entry Total: 45
Form 13F Information Table Value Total: $232,794 (thousands)
List of Other Included Managers:
No. 13F File No. Name
01 28-6882 STEPHEN FEINBERG
<PAGE>
FORM 13F INFORMATION TABLE
Gabriel Capital Corp.
28-4341
<TABLE> <C> <C>
COLUMN 1 COLUMN 2 COLUMN 3 COLUMN 4 COLUMN 5 COL 6 COLUMN 7 COLUMN 8
- ------------------------------ ---------------- --------- -------- ----------------- ------- ------------ --------------------------
VALUE SHARES/ SH/ PUT/ INVSTMT OTHER VOTING AUTHORITY
NAME OF ISSUER TITLE OF CLASS CUSIP (x$1000) PRN AMT PRN CALL DSCRETN MANAGERS SOLE SHARED NONE
- ------------------------------ ---------------- --------- -------- -------- --- ---- ------- ------------ -------- -------- --------
AETNA INC COM 008117103 1542 27625 SH SOLE 27625
AGCO CORP COM 001084102 1641 122150 SH SOLE 122150
AMERICAN BANCSHARES INC FLA COM 02408H106 1420 118300 SH SOLE 118300
AMERICAN PAC CORP COM 028740108 12144 1428697 SH SOLE 1428697
ANB CORP COM 001926104 1093 27500 SH SOLE 27500
ANIXTER INTL INC COM 035290105 1654 80175 SH SOLE 80175
BANKNORTH GROUP INC DEL COM 06646L100 1605 60000 SH SOLE 60000
BEVERLY ENTERPRISES INC COM 087851309 1747 399375 SH SOLE 399375
BOEING CO COM 097023105 1607 38775 SH SOLE 38775
BROOKE GROUP LTD COM 112525100 352 23541 SH DEFINED 01 23541
BURLINGTON INDS INC COM 121693105 634 158475 SH SOLE 158475
CALIFORNIA COASTAL CMNTYS INC COM 129915203 654 100571 SH DEFINED 01 100571
COAST FEDERAL LITIGATION TR RT 19034Q110 1503 1001800 SH SOLE 1001800
CRONOS GROUP N V COM L20708100 400 80000 SH DEFINED 01 80000
CYTEC INDS INC COM 232820100 1160 50425 SH SOLE 50425
DELTA & PINE LAND CO COM 247357106 4940 284300 SH SOLE 284300
FIDELITY FINL OHIO INC COM 31614P107 2495 139600 SH SOLE 139600
FIRST PL FINL CORP COM 336107107 5429 70500 SH SOLE 70500
FIRST SECURITY CORP DEL COM 336294103 13172 515900 SH SOLE 515900
FRIENDLY ICE CREAM CORP NEW COM 358497105 95 21827 SH DEFINED 01 21827
GENERAL INSTR CORP DEL COM 370120107 19355 227700 SH SOLE 227700
GENESYS TELECOMMUNICATION LABS COM 371931106 4541 84100 SH SOLE 84100
GOLDEN ST BANCORP INC WT EXP 000000 381197136 4198 4798000 SH SOLE 4798000
GTE CORP COM 362320103 24591 348500 SH SOLE 348500
JSB FINANCIAL INC COM 46624M100 3662 70600 SH SOLE 70600
KENNAMETAL INC COM 489170100 581 17275 SH SOLE 17275
LUBRIZOL CORP COM 549271104 1331 43100 SH SOLE 43100
MERCHANTS BANCORP INC DEL COM 588438101 2216 78100 SH SOLE 78100
MIDAMERICAN ENERGY HOLDINGS COM 59562V107 10113 300200 SH SOLE 300200
NORTH CNTY BANCORP COM 658810106 904 43300 SH SOLE 43300
OPTICAL COATING LAB INC COM 683829105 29600 100000 SH SOLE 100000
PENN TRAFFIC CO NEW COM 707832200 414 46000 SH DEFINED 01 46000
PRIME BANCSHARES INC TEXAS COM 74157H108 3154 131400 SH SOLE 131400
QUANTUM CORP COM DSSG 747906204 1136 75075 SH SOLE 75075
QUEST DIAGNOSTICS INC COM 74834L100 791 25875 SH SOLE 25875
RAMTRON INTL CORP COM 751907106 693 106649 SH DEFINED 01 106649
RELIANCE BANCORP INC COM 759451107 1577 45700 SH SOLE 45700
REPUBLIC N Y CORP COM 760719104 14760 205000 SH SOLE 205000
STATEWIDE FINL CORP COM 857914105 3508 139551 SH SOLE 139551
STROUDS INC COM 863451100 72 31000 SH SOLE 31000
TERRA NOVA BERMUDA HLDGS LTD COM G87615103 5085 169500 SH SOLE 169500
U S WEST INC COM 91273H101 18000 250000 SH SOLE 250000
UCAR INTL INC COM 90262K109 1433 80475 SH SOLE 80475
WARNER LAMBERT CO COM 934488107 20484 250000 SH SOLE 250000
WATKINS JOHNSON CO COM 942486101 5308 132700 SH SOLE 132700
</TABLE>
