13F-HR 1 gcc13fhr06302007.txt FORM 13F FOR THE QUARTER ENDED JUNE 30 2007 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 13F FORM 13F COVER PAGE Report for the Calendar Year or Quarter Ended: June 30, 2007 -------------- 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 August 13, 2007 ------------------ ------------------ --------------- Report Type (check only one): [X] 13F HOLDINGS REPORT [ ] 13F NOTICE [ ] 13F COMBINATION REPORT FORM 13F SUMMARY PAGE Gabriel Capital Corp. 28-4341 Report Summary: Number of Other Included managers: 1 --------------------- Form 13F Information Table Entry Total: 117 --------------------- Form 13F Information Table Value Total: $ 144,682 (thousands) --------------------- List of Other Included Managers: No. 13F File No. Name --- ------------ ---- 01 28-6882 STEPHEN FEINBERG FORM 13F INFORMATION TABLE Gabriel Capital Corp. 28-4341

GABRIEL CAPITAL CORP 13F-HR