13G Filing: Rutabaga Capital Management and Peak Resorts Inc (SKIS)

Item 3. IF THIS STATEMENT IS BEING FILED PURSUANT TO
RULE 13d-1(b), or 13d-2(b) OR (c), CHECK WHETHER THE
PERSON FILING IS A:

(a) [ ] Broker or dealer registered under Section 15
of the Act(15 U.S.C 780);
(b) [ ] Bank as defined in Section 3(a)(6) of the
Act(15 U.S.C 78c);
(c) [ ] insurance company as defined in Section
3(a)(19) of the Act(15 U.S.C 78c);
(d) [ ] Investment company registered under Section 8
of the Investment Company Act of 1940(15 U.S.C.
80a-8);
(e) [X] An investment adviser in accordance with
section 240.13d-1(b)(I)(ii)(E)
(f) [ ] An employee benefit plan or endowment fund in
accordance with 13d-1(b)(1)(ii)(F);
(g) [ ] A parent holding company or control person in
accordance with 13d-1(b)(1)(ii)(G);
(h) [ ] A savings association as defined in in Section
3(b) of the Federal Deposit Insurance Act(12 U.S.C
1813);
(i) [ ] A church plan that is excluded from the
definition of an investment company under
Section3(c)(14) of the Investment Company Act of
1940(15 U.S.C. 80a-3);
(j) [ ] Group, in accordance with 13d-1(b)(1)(ii)(J)

If this statement is filed pursuant to 13d-1(c), check
this box. [ ]

Item 4. OWNERSHIP

Provide the following information regarding the
aggregate number and percentage of the class of
securities of the issuer identified in Item 1.

(a) Amount beneficially owned: 1251976
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(b) Percent of class: 8.95%
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