SEC NEWS DIGEST Issue 2007-127 July 3, 2007 COMMISSION ANNOUNCEMENTS SEC SOLICITING PUBLIC COMMENT ON ELIMINATING RECONCILIATION REQUIREMENT FOR IFRS FINANCIAL STATEMENTS Commission Staff Publishes Observations Report, Launches Web Site of Correspondence from Reviews of Filings Containing IFRS Financial Statements The Securities and Exchange Commission has published for public comment a proposal to eliminate the current requirement that foreign private issuers filing their financial statements using International Financial Reporting Standards (IFRS) as published by the International Accounting Standards Board (IASB) also file a reconciliation of those financial statements to U.S. Generally Accepted Accounting Principles (U.S. GAAP). The Commission voted unanimously on June 20, 2007, to issue the proposal for public comment. SEC staff also published a report noting some general observations about the application of IFRS based on staff reviews of annual reports from more than 100 foreign private issuers containing financial statements prepared for the first time using IFRS. The agency has launched a new Web page that consolidates SEC staff correspondence on those completed filing reviews as well as company responses to the comment letters. Under the SEC's current rules, foreign private issuers are required to reconcile to U.S. GAAP the financial statements that they file with the Commission if their financial statements are prepared using any basis of accounting other than U.S. GAAP. The proposed amendments would: * apply to foreign private issuers that file financial statements that comply with the English language version of IFRS as published by the IASB, and * allow those issuers to file those financial statements in their annual filings and registration statements without reconciliation to U.S. GAAP. "The Commission has taken a significant step on this important policy matter that was outlined in the 'Roadmap' announced in 2005," said Conrad Hewitt, SEC Chief Accountant. "The staff continues to evaluate the considerations supporting the acceptance of IFRS financial statements and looks forward to receiving public input during the comment period." John W. White, Director of the Commission's Division of Corporation Finance, said, "Along with the Commission's work relating to internal control reporting and deregistration, this proposal to accept financial statements prepared in accordance with IFRS as published by the IASB without a U.S. GAAP reconciliation represents another significant action to tailor the regulatory environment for foreign companies in the U.S. public capital markets. We look forward to public feedback on this initiative." Mr. White also noted, "With a significant number of first-time IFRS filings already reviewed by the Division of Corporation Finance, we are launching this SEC Web page linking to the actual text of our comment letters to help provide easier access to investors." The comment period extends for 75 days after the proposal is published in the Federal Register. Additional Materials: Proposing Release: http://www.sec.gov/rules/proposed/2007/33-8818.pdf Staff Observations Report: http://www.sec.gov/divisions/corpfin/ifrs_staffobservations.htm Staff Review Correspondence: http://www.sec.gov/divisions/corpfin/ifrs_reviews.htm (Press Rel. 2007-128) CHERYL LINTHICUM NAMED ACADEMIC ACCOUNTING FELLOW FOR SEC DIVISION OF CORPORATION FINANCE The Securities and Exchange Commission's Division of Corporation Finance today announced the selection of Cheryl Linthicum as the Academic Accounting Fellow for a one-year term beginning in August 2007. Cheryl is the Clear Channel Worldwide Faculty Fellow and an Associate Professor of Accounting at the University of Texas at San Antonio where she teaches international and financial accounting at the undergraduate, Executive MBA, and Ph.D. levels. Cheryl has been honored with college-level and university-wide teaching awards. She has also previously worked with the Commission as an Academic Accounting Fellow in the Office of the Chief Accountant-International. In that capacity, she worked on various international financial reporting related projects. Cheryl earned a Ph.D. from Oklahoma State University and an MBA from Pittsburg State University. Her research interests focus on International Financial Reporting Standards (IFRS) including the value relevance of 20-F reconciliations and convergence in the global accounting standards. Her research has been published in a number of academic and practitioner journals including Accounting Horizons, Journal of International Financial Management and Accounting, Multinational Business Review, Accounting Educators' Journal, Strategic Finance, The CPA Journal, and Advances in Management Accounting. She serves as Associate Editor for the Journal of International Accounting Research. While at the Division of Corporation Finance, the Academic Accounting Fellow serves as a research resource for the staff on current financial reporting and auditing issues. In addition, the Academic Fellow works with the Division staff to address issues involving difficult and unusual accounting, auditing and financial reporting questions, participates in rulemaking projects, and reviews filings by public companies to identify significant accounting and disclosure problems. Parveen P. Gupta, the outgoing Academic Accounting Fellow, will return to Lehigh University as a Full Professor and Chairman of the Department of Accounting. While at the Commission, Parveen worked closely with the Division's Chief Accountant and participated actively as a team member on the project that involved issuing the Commission's Guidance on Management's Report on Internal Control under Sarbanes- Oxley Act Section 404 and Public Company Accounting Standard Board's Auditing Standard No. 5 on Auditing Internal Control. Additionally, Parveen reviewed registrant filings and regularly worked with the Office of Chief Accountant staff on accounting issues in areas such as revenue recognition, pensions, leases, derivatives and fresh start accounting. (Press Rel. 2007-129) COMMISSION MEETINGS OPEN MEETING - WEDNESDAY, JULY 11, 2007 - 10:00 A.M. The subject matter of the open meeting scheduled for Wednesday, July 11, will be: The Commission will consider whether to adopt a new antifraud rule under Section 206 of the Investment Advisers Act of 1940. The new rule would prohibit advisers to certain pooled investment vehicles from making false or misleading statements to, or otherwise defrauding, investors or prospective investors in those pooled vehicles. CLOSED MEETING - THURSDAY, JULY 12, 2007 - 2:00 P.M. The subject matter of the closed meeting scheduled for Thursday, July 12, will be: Formal orders of investigations; Institution and settlement of injunctive actions; Institution and settlement of administrative proceedings of an enforcement nature; Resolution of litigation claims; and Other matters related to enforcement proceedings. At times, changes in Commission priorities require alterations in the scheduling of meeting items. For further information and to ascertain what, if any, matters have been added, deleted or postponed, please contact: The Office of the Secretary at (202) 551-5400. ENFORCEMENT PROCEEDINGS SEC VS. THEODORE ROXFORD A/K/A LAWRENCE DAVID NIREN AND HOLLINGSWORTH, ROTHWELL & ROXFORD Commission sues Theodore Roxford and Hollingsworth, Rothwell & Roxford for tender offer fraud and market manipulation On June 29, the Commission filed a civil injunctive action in the U.S. District Court for the Southern District of New York against Theodore Roxford (a/k/a Lawrence David Niren) and the partnership Hollingsworth, Rothwell & Roxford (HRR). The Commission's complaint alleges that, beginning in January 2003, Roxford and HRR, a partnership that Roxford formed, made a series of bogus offers to acquire publicly-traded companies for the purpose of manipulating the price of the companies' stock. The Commission is seeking permanent injunctions and civil monetary penalties for the defendants' violations of the tender offer and market manipulation provisions of the federal securities laws. The Commission alleges in its complaint that beginning in 2003, Roxford, in some instances through the entity HRR, made false and materially misleading statements in connection with purported tender offer announcements for five publicly-traded companies - Sony Corporation, Zapata Corporation, Edgetech Services, Inc., Playboy Enterprises, Inc., and PeopleSupport, Inc. In connection with these phony offers, Roxford, and in some cases HRR, made misrepresentations to the public regarding the existence of financial backers or banks that supposedly were interested in financing the tender offers, even though they did not have any financial backing nor independent means of financing the acquisitions. Roxford and HRR publicized the phony offers through press releases, internet message board postings, and in at least one filing with the Commission. They made these fake offers in order to manipulate the price of the target companies' stock by inducing investors to purchase the stock. The Commission's complaint seeks to permanently enjoin Roxford and HRR from violating Sections 9(a) and 14(e) of the Exchange Act and Rule 14e-8 promulgated thereunder, and the imposition of civil monetary penalties. [SEC v. Theodore Roxford a/k/a Lawrence David Niren and Hollingsworth, Rothwell & Roxford, Civil Action No. 07-CV-6146 (S.D.N.Y.)] (LR-20179) SEC v. THE HOCKEY BARN LLC AND JEFFREY J. COLEMAN The Commission announced that on July 3 it filed an expedited enforcement action against The Hockey Barn LLC and Jeffrey J. Coleman, Hockey Barn's Chief Executive Officer, in the United States District Court for the Western District of New York. In the complaint, the Commission alleged that from approximately October 2006 through the present, the Hockey Barn, a New York corporation, and Coleman, a resident of East Amherst, New York, defrauded investors through an offering of promissory notes and other investment contracts. Among other things, Coleman falsely told prospective investors that the investments he was offering were to raise financing toward Hockey Barn's purported business goals. Coleman falsely told investors that Coleman and/or Hockey Barn would use theirs and others' invested funds to trade bonds, and that this trading program would produce returns of at least 400% within 60 days. For example, in or about January 2007, Coleman falsely told an approximately 65 year old woman that his purported "war bond" trading program would generate returns of approximately 400% within 60 days. This investor then gave Coleman $25,000 to invest in the purported trading program. When the investor did not receive her promised return, she asked for the return of her original investment. In April 2007, Coleman gave the investor a $25,000 check that then bounced. Additionally, in or about December 2006, Coleman solicited a friend. Coleman falsely told his friend that Coleman planned to pool $1 million from a group of investors to purchase bonds from the U.S. Government and then sell the bonds back to the government after 60 days. Coleman falsely told this friend that a $100,000 investment would generate returns of between $450,000 and $550,000 (450% to 550%). The friend agreed to invest $225,000. To date, this investor has not received any of the promised returns on his investment. The Commission alleged that the Hockey Barn and Coleman violated the antifraud provisions of the securities laws. The Commission is seeking temporary restraining orders, and preliminary and permanent injunctions against future violations of these provisions. The Commission is also seeking other expedited relief including an asset freeze and accounting. [SEC v. The Hockey Barn LLC and Jeffrey J. Coleman, Civ. Action No. 07-CV-438-C (W.D.N.Y.)] (LR-20180) INVESTMENT COMPANY ACT RELEASES ASTON FUNDS AND ASTON ASSET MANAGEMENT LLC A notice has been issued giving interested persons until July 24 to request a hearing on an application filed by Aston Funds and Aston Asset Management LLC for an order exempting applicants from Section 15(a) of the Investment Company Act and Rule 18f-2 under the Act. The order would permit the applicants to enter into and materially amend subadvisory agreements without shareholder approval and grant relief from certain disclosure requirements. (Rel. IC-27879 - June 29) SELF-REGULATORY ORGANIZATIONS ACCELERATED APPROVAL OF PROPOSED RULE CHANGES The Commission granted accelerated approval to a proposed rule change (SR-Phlx-2007-35) and Amendment No. 1 thereto submitted by the Philadelphia Stock Exchange relating to options on Commodity Pool ETFs. Publication is expected in the Federal Register during the week of July 2. (Rel. 34-55951) The Commission granted accelerated approval to a proposed rule change (SR-NYSEArca-2007-47) submitted by the NYSEArca to list and trade shares of the iShares FTSE EPRA/NAREIT Asia Index Fund. Publication is expected in the Federal Register during the week of July 9. (Rel. 34- 55985) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change, as modified by Amendment No. 1 thereto, (SR- CBOE-2007-53) filed by the Chicago Board Options Exchange relating to an administrative CBOE billing rule has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of July 2. (Rel. 34- 55984) A proposed rule change (SR-NYSE-2007-57) filed by the New York Stock Exchange to extend the moratorium on the qualification and registration of new Registered Competitive Market Makers and new Competitive Traders, governed by Rules 107A and 110, respectively, for an additional three months has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of July 2. (Rel. 34- 55992) A proposed rule change (SR-Phlx-2007-44) filed by the Philadelphia Stock Exchange making permanent a pilot program concerning split price priority in open outcry has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of July 2. (Rel. 34-55993) A proposed rule change as modified by Amendment No. 1 thereto filed by the International Securities Exchange (SR-ISE-2007-37) relating to cancellation fees has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of July 2. (Rel. 34-55994) A proposed rule change (SR-NYSE-2007-58) filed by the New York Stock Exchange relating to NYSE Rule 104.10(6) has become effective under Section 19(b)(3)(A) under the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of July 2. (Rel. 34-55995) SECURITIES ACT REGISTRATIONS The following registration statements have been filed with the SEC under the Securities Act of 1933. The reported information appears as follows: Form, Name, Address and Phone Number (if available) of the issuer of the security; Title and the number and/or face amount of the securities being offered; Name of the managing underwriter or depositor (if applicable); File number and date filed; Assigned Branch; and a designation if the statement is a New Issue. Registration statements may be obtained in person or by writing to the Commission's Public Reference Branch at 100 F Street, N.E., Washington, D.C. 20549-1090 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . F-3 LANOPTICS LTD, LANOPTICS BLDG, RAMAT GABRIELINDUSTRIAL PARK, MIGDAL HA EMEK ISRAE, L4, 2129365100 - 2,500,000 ($35,575,000.00) Equity, (File 333-144251 - Jul. 2) (BR. 03A) S-8 MONARCH CASINO & RESORT INC, 3800 S VIRGINIA STREET, EXECUTIVE OFFICES, RENO, NV, 89502, 775-335-4600 - 1,300,000 ($30,331,555.85) Equity, (File 333-144252 - Jul. 2) (BR. 05B) S-8 MONARCH CASINO & RESORT INC, 3800 S VIRGINIA STREET, EXECUTIVE OFFICES, RENO, NV, 89502, 775-335-4600 - 1,000,000 ($23,988,050.00) Equity, (File 333-144253 - Jul. 2) (BR. 05B) S-8 MONARCH CASINO & RESORT INC, 3800 S VIRGINIA STREET, EXECUTIVE OFFICES, RENO, NV, 89502, 775-335-4600 - 100,000 ($2,670,500.00) Equity, (File 333-144254 - Jul. 2) (BR. 05B) S-1 COMPELLENT TECHNOLOGIES INC, 7625 SMETANA LANE, EDEN PRAIRIE, MN, 55344, 9522943300 - 0 ($60,000,000.00) Equity, (File 333-144255 - Jul. 2) (BR. 03) S-1 Och-Ziff Capital Management Group LLC, 9 WEST 57TH STREET SUITE 1300, NEW YORK, NY, 10019, (212)790-0041 - 0 ($2,000,000,000.00) Equity, (File 333-144256 - Jul. 2) (BR. 06) S-1 NETSUITE INC, 2955 CAMPUS DR, STE 175, SAN MATEO, CA, 94403, 0 ($75,000,000.00) Equity, (File 333-144257 - Jul. 2) (BR. 03) S-8 INVERNESS MEDICAL INNOVATIONS INC, 51 SAWYER ROAD, SUITE 200, WALTHAM, MA, 02453, 7816473900 - 2,111,570 ($56,907,110.89) Equity, (File 333-144258 - Jul. 2) (BR. 01A) S-3 NUTRITION 21 INC, 4 MANHATTANVILLE ROAD, PURCHASE, NY, 10577-2197, 9147014500 - 15,000,000 ($24,900,000.00) Equity, (File 333-144260 - Jul. 2) (BR. 01B) S-3ASR Bank of New York Mellon CORP, ONE WALL STREET, NEW YORK, NY, 10286, 212-495-1784 - 0 ($0.00) Unallocated (Universal) Shelf, (File 333-144261 - Jul. 2) (BR. 07) S-1 VIEWSONIC CORP, 381 BREA CANYON ROAD, WALNUT, CA, 91789, 9098697976 - 0 ($143,750,000.00) Equity, (File 333-144262 - Jul. 2) (BR. 03B) SB-2 PARAMOUNT GOLD MINING CORP., 346 WAVERLY STREET, OTTAWA, A6, K2P 0W5, (613) 226-9881 - 16,221,653 ($39,784,543.00) Equity, (File 333-144263 - Jul. 2) (BR. 04C) S-8 NeoStem, Inc., 420 LEXINGTON AVENUE, SUITE 450, NEW YORK, NY, 10170, 212-584-4171 - 20,000,000 ($8,400.00) Other, (File 333-144265 - Jul. 2) (BR. 01C) S-8 PHOTOWORKS INC /WA, 1260 16TH AVE WEST, SEATTLE, WA, 98119, 2062811390 - 4,000,000 ($1,824,352.00) Equity, (File 333-144267 - Jul. 2) (BR. 11A) SB-2 Canusa Capital Corp., 68220 ESPADA ROAD, CATHEDRAL CITY, CA, 92234, (760) 325-4497 - 1,000,000 ($25,000.00) Equity, (File 333-144279 - Jul. 2) (BR. 04) S-8 BRYN MAWR BANK CORP, 801 LANCASTER AVE, BRYN MAWR, PA, 19010, 6105252300 - 0 ($6,729,000.00) Equity, (File 333-144280 - Jul. 2) (BR. 07C) S-8 COMSCORE, INC., 11465 SUNSET HILLS ROAD, SUITE 200, RESTON, VA, 20190, 703-438-2000 - 0 ($45,787,730.00) Equity, (File 333-144281 - Jul. 2) (BR. 08) F-1 Perfect World Co., Ltd., 8F,HUAKONG BUILDING,NO.1 SHANGDI EAST RD, BEIJING, F4, 100085, (86-10) 5885-8555 - 0 ($100,000,000.00) ADRs/ADSs, (File 333-144282 - Jul. 2) (BR. ) SB-2 Hi-Tech Wealth Inc., 6767 W TROPICANA AVENUE, SUITE 207, LAS VEGAS, NV, 89103, 702-248-1047 - 28,701,591 ($63,593,500.00) Equity, (File 333-144283 - Jul. 2) (BR. 08B) S-8 Greenlight Capital Re, Ltd., PO BOX 31110, 802 WEST BAY ROAD, GRAND CAYMAN, E9, KY1-1205, 345 745 4573 - 0 ($45,900,000.00) Equity, (File 333-144284 - Jul. 2) (BR. 01B) S-8 SPANISH BROADCASTING SYSTEM INC, 2601 S. BAYSHORE DRIVE, PHII, MIAMI, FL, 33133, 3054416901 - 0 ($15,575,000.00) Equity, (File 333-144286 - Jul. 2) (BR. 11C) SB-2 Rosca, Inc., 1286 UNIVERSITY AVE. #708, SAN DIEGO, CA, 92103, 775-352-4149 - 4,500,000 ($18,000.00) Equity, (File 333-144287 - Jul. 2) (BR. ) S-8 GENESIS MICROCHIP INC /DE, 2525 AUGUSTINE DRIVE, SANTA CLARA,, CA, 95054, (408) 919-8442 - 1,298,393 ($11,607,633.42) Equity, (File 333-144288 - Jul. 2) (BR. 10B) S-1 FUQI INTERNATIONAL, INC., 5/F., BLOCK 1, SHI HUA INDUSTRIAL ZONE, CHU ZHU ROAD NORTH, SHENZHEN, F4, 518019, 86075525806333 - 0 ($57,500,000.00) Equity, (File 333-144290 - Jul. 2) (BR. 02B) S-3 CORNING NATURAL GAS CORP, 330 W WILLIAM ST, P O BOX 58, CORNING, NY, 14830, 6079363755 - 861,761 ($14,852,705.00) Equity, (File 333-144292 - Jul. 2) (BR. 02A) S-8 Alphatec Holdings, Inc., 2051 PALOMAR AIRPORT ROAD, CARLSBAD, CA, 92011, 760 431-9286 - 0 ($17,569,243.00) Equity, (File 333-144293 - Jul. 2) (BR. 10A) SB-2 MIT Holding, Inc., 37 WEST FAIRMONT AVENUE,, SUITE 202, SAVANNAH,, GA, 31406, (912) 925-1905 - 21,805,499 ($58,220,682.33) Equity, (File 333-144294 - Jul. 2) (BR. 08A) S-1 Horsehead Holding Corp, 300 frankfort RD, MONACA, PA, 15061, 0 ($115,000,000.00) Equity, (File 333-144295 - Jul. 2) (BR. 04C) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: 1.01 Entry into a Material Definitive Agreement 1.02 Termination of a Material Definitive Agreement 1.03 Bankruptcy or Receivership 2.01 Completion of Acquisition or Disposition of Assets 2.02 Results of Operations and Financial Condition 2.03 Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant 2.04 Triggering Events That Accelerate or Increase a Direct Financial Obligation under an Off-Balance Sheet Arrangement 2.05 Cost Associated with Exit or Disposal Activities 2.06 Material Impairments 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing 3.02 Unregistered Sales of Equity Securities 3.03 Material Modifications to Rights of Security Holders 4.01 Changes in Registrant's Certifying Accountant 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review 5.01 Changes in Control of Registrant 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year 5.04 Temporary Suspension of Trading Under Registrant's Employee Benefit Plans 5.05 Amendments to the Registrant's Code of Ethics, or Waiver of a Provision of the Code of Ethics 6.01. ABS Informational and Computational Material. 6.02. Change of Servicer or Trustee. 6.03. Change in Credit Enhancement or Other External Support. 6.04. Failure to Make a Required Distribution. 6.05. Securities Act Updating Disclosure. 7.01 Regulation FD Disclosure 8.01 Other Events 9.01 Financial Statements and Exhibits 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 100 F Street, N.E., Washington, D.C. 20549-1090 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . STATE 8K ITEM NO. NAME OF ISSUER CODE DATE COMMENT 3D SYSTEMS CORP DE 1.01,8.01,9.01 06/29/07 3M CO DE 8.01,9.01 05/04/07 Abraxis BioScience, Inc. DE 2.02,9.01 07/02/07 ACCESS WORLDWIDE COMMUNICATIONS INC DE 1.02,7.01,9.01 06/29/07 ADUROMED INDUSTRIES, INC. DE 2.03,9.01 06/27/07 ADVANCED CELL TECHNOLOGY, INC. DE 7.01,9.01 07/02/07 ADVANT E CORP DE 2.01,3.02,7.01,9.01 07/02/07 AEROTELESIS INC DE 5.02 06/29/07 AIR INDUSTRIES GROUP, INC. DE 5.03,9.01 06/26/07 AIRGAS INC DE 2.01,8.01,9.01 06/30/07 AK STEEL HOLDING CORP DE 7.01,9.01 06/29/07 Akeena Solar, Inc. DE 1.01,2.03,8.01,9.01 06/26/07 ALASKA AIR GROUP INC DE 5.02,9.01 07/02/07 ALLEGRO BIODIESEL CORP DE 1.01,2.03,9.01 06/28/07 ALLIANCE FINANCIAL CORP /NY/ NY 5.02,9.01 06/26/07 Alon USA Energy, Inc. DE 1.01,2.03,8.01,9.01 06/29/07 AMERICAN CELLULAR CORP /DE/ 8.01,9.01 06/29/07 AMERICAN HOME MORTGAGE INVESTMENT COR MD 1.01,2.02,2.03,3.02,9.01 06/27/07 American Railcar Industries, Inc./DE DE 1.01,9.01 06/29/07 AMERICAN SUPERCONDUCTOR CORP /DE/ DE 5.02,9.01 06/28/07 AMETEK INC/ DE 8.01 07/02/07 ANAREN INC NY 4.02,9.01 06/27/07 ANESIVA, INC. DE 5.02 06/29/07 ANSYS INC DE 5.02 06/26/07 ANTARES PHARMA INC DE 1.01,8.01,9.01 06/29/07 ANTS SOFTWARE INC DE 1.01 06/26/07 ANWORTH MORTGAGE ASSET CORP MD 8.01,9.01 06/29/07 APOLLO INVESTMENT CORP MD 8.01,9.01 06/29/07 ARCADIA RESOURCES, INC NV 2.02,9.01 06/29/07 ARCHER DANIELS MIDLAND CO DE 8.01,9.01 06/27/07 ARCTIC CAT INC MN 7.01,9.01 07/02/07 AROTECH CORP DE 3.02 06/28/07 ARROW INTERNATIONAL INC PA 5.02,9.01 06/26/07 ARTS WAY MANUFACTURING CO INC DE 7.01 06/26/07 ASPEN INSURANCE HOLDINGS LTD D0 8.01,9.01 07/02/07 AT&T INC. DE 5.03,9.01 06/29/07 ATARI INC DE 4.02,8.01 06/28/07 ATLAS AIR WORLDWIDE HOLDINGS INC DE 5.02 06/28/07 ATWOOD OCEANICS INC TX 7.01,9.01 07/02/07 AVANT IMMUNOTHERAPEUTICS INC DE 5.02 06/29/07 AVATAR HOLDINGS INC DE 5.02,8.01,9.01 06/26/07 BACK YARD BURGERS INC DE 8.01,9.01 07/02/07 BAKERS FOOTWEAR GROUP INC MO 1.01,2.03,3.02,9.01 06/26/07 BALLY TOTAL FITNESS HOLDING CORP DE 8.01,9.01 06/29/07 Bank of Marin Bancorp CA 2.01,3.03,9.01 07/01/07 BANKRATE INC FL 5.02 06/20/07 BCAP LLC Trust 2007-AA4 8.01,9.01 06/29/07 BERLINER COMMUNICATIONS INC DE 2.01,9.01 04/16/07 AMEND BEST BUY CO INC MN 1.01,2.03,5.03,7.01,9.01 06/26/07 BIODELIVERY SCIENCES INTERNATIONAL IN DE 7.01,9.01 07/02/07 BIOGEN IDEC INC. DE 1.01,9.01 06/28/07 BlackRock Inc. DE 1.01,9.01 06/26/07 BLOCKBUSTER INC DE 5.02,9.01 07/02/07 BLUE COAT SYSTEMS INC DE 8.01 07/02/07 BOSTON CAPITAL TAX CREDIT FUND IV LP DE 8.01 03/31/07 AMEND BOSTON CAPITAL TAX CREDIT FUND IV LP DE 8.01 03/31/07 AMEND BOSTON CAPITAL TAX CREDIT FUND IV LP DE 8.01 03/31/07 AMEND BOSTON CAPITAL TAX CREDIT FUND IV LP DE 8.01 03/31/07 AMEND BOSTON CAPITAL TAX CREDIT FUND IV LP DE 8.01 03/31/07 AMEND BOSTON CAPITAL TAX CREDIT FUND IV LP DE 8.01 03/31/07 AMEND BOSTON CAPITAL TAX CREDIT FUND IV LP DE 8.01 03/31/07 AMEND BOSTON CAPITAL TAX CREDIT FUND V LP 8.01 03/31/07 BOSTON CAPITAL TAX CREDIT FUND V LP 8.01 03/31/07 BOSTON CAPITAL TAX CREDIT FUND V LP 8.01 03/31/07 BOSTON CAPITAL TAX CREDIT FUND V LP 8.01 03/31/07 BOSTON CAPITAL TAX CREDIT FUND V LP 8.01 03/31/07 BOSTON CAPITAL TAX CREDIT FUND V LP 8.01 03/31/07 BOSTON CAPITAL TAX CREDIT FUND V LP 8.01 03/31/07 BOSTON CAPITAL TAX CREDIT FUND V LP 8.01 03/31/07 BRANDYWINE REALTY TRUST MD 1.01,2.03,9.01 06/29/07 BRISTOL WEST HOLDINGS INC 7.01,9.01 07/02/07 BROADCAST INTERNATIONAL INC UT 3.02,5.02,9.01 06/26/07 BROOKE CORP KS 1.01,3.02,7.01,9.01 06/28/07 BUCA INC /MN MN 1.01,5.02,9.01 06/28/07 CABLEVISION SYSTEMS CORP /NY DE 8.01 06/30/07 CAMCO FINANCIAL CORP DE 8.01,9.01 06/28/07 CANO PETROLEUM, INC 2.03,5.02,9.01 06/26/07 CAPITAL BANCORP INC TN 8.01,9.01 06/29/07 CARDICA INC DE 1.01 06/27/07 CARMIKE CINEMAS INC DE 5.02,9.01 06/26/07 AMEND CARTOON ACQUISITION, INC. DE 3.03,8.01,9.01 06/12/07 CBRE Realty Finance Inc 5.02 06/29/07 CDW CORP IL 1.01,7.01,8.01,9.01 06/29/07 CHART INDUSTRIES INC DE 7.01,9.01 07/02/07 Chase Education Loan Trust 2007-A DE 8.01,9.01 07/02/07 CHEESECAKE FACTORY INC DE 8.01,9.01 06/28/07 Chemtura CORP DE 8.01,9.01 07/02/07 CHINA AOXING PHARMACEUTICAL COMPANY, FL 5.02 06/27/07 China Discovery Acquisition Corp. E9 8.01,9.01 06/26/07 AMEND China Junlian Integrated Surveillance NV 1.02 06/28/07 China Shoe Holdings, Inc. NV 8.01 06/21/07 CHORDIANT SOFTWARE INC DE 1.01 06/29/07 CIRCUIT CITY STORES INC VA 5.02,5.03,9.01 06/26/07 CITIGROUP INC DE 9.01 06/28/07 Citigroup Mortgage Loan Trust 2007-AM 9.01 05/16/07 Citigroup Mortgage Loan Trust 2007-WF 9.01 05/16/07 CITIZENS BANCORP OF VIRGINIA INC VA 8.01,9.01 06/29/07 CITIZENS FINANCIAL CORP /KY/ KY 8.01,9.01 07/02/07 CKE RESTAURANTS INC DE 2.02,9.01 06/27/07 COLGATE PALMOLIVE CO DE 5.02 06/29/07 COLUMBIA SPORTSWEAR CO OR 1.01,2.03,9.01 06/26/07 Community Bancorp NV 8.01 06/27/07 COMMUNITY WEST BANCSHARES / CA 5.02,9.01 07/01/07 Consolidated Communications Holdings, DE 1.01,8.01,9.01 07/01/07 Consolidated Communications Holdings, DE 1.01,9.01 07/01/07 Constellation Energy Partners LLC DE 8.01 06/29/07 CORUS BANKSHARES INC MN 8.01,9.01 06/27/07 COVANSYS CORP MI 8.01 06/27/07 CPI CORP DE 9.01 06/08/07 AMEND CRESCENT REAL ESTATE EQUITIES CO TX 1.02,9.01 05/24/07 AMEND CRESCENT REAL ESTATE EQUITIES LTD PAR DE 1.02,9.01 05/24/07 AMEND CROWN CASTLE INTERNATIONAL CORP DE 7.01 07/02/07 CROWN CRAFTS INC DE 8.01,9.01 06/29/07 CTS CORP IN 8.01,9.01 07/02/07 CVS CAREMARK CORP DE 5.02 06/26/07 CYTOGEN CORP DE 1.01,9.01 06/29/07 DATALINK CORP MN 2.02,9.01 07/02/07 DCI USA, INC DE 4.01,9.01 06/28/07 DCP Midstream Partners, LP DE 1.01,2.01,3.02,7.01,9.01 07/01/07 DEVELOPERS DIVERSIFIED REALTY CORP OH 8.01 06/26/07 DIMECO INC PA 5.02,9.01 07/02/07 Disaboom, Inc. CO 1.01,9.01 06/27/07 DISCOVER CARD MASTER TRUST I DE 1.01,9.01 07/02/07 DOBSON COMMUNICATIONS CORP OK 1.01,5.02,8.01,9.01 06/29/07 DOWNEY FINANCIAL CORP DE 5.03,9.01 06/27/07 DOWNEY FINANCIAL CORP DE 1.01,8.01 06/27/07 DTE ENERGY CO MI 7.01,8.01,9.01 06/29/07 DTE ENERGY CO MI 5.02,8.01 06/28/07 Dussault Apparel Inc. 7.01,9.01 06/25/07 EAST KANSAS AGRI ENERGY LLC KS 8.01 06/29/07 EDGEWATER TECHNOLOGY INC/DE/ DE 8.01,9.01 07/02/07 EDISON INTERNATIONAL CA 5.02,9.01 06/29/07 EDISON MISSION ENERGY DE 1.01 06/29/07 EFOODSAFETY COM INC NV 4.01 06/19/07 AMEND ELEC COMMUNICATIONS CORP NY 2.01,3.02,8.01,9.01 06/26/07 EMS TECHNOLOGIES INC GA 5.02 06/27/07 ENDWAVE CORP DE 9.01 04/19/07 AMEND ENOVA SYSTEMS INC CA 5.02,9.01 06/26/07 EQUINIX INC DE 2.03 06/26/07 EQUUS TOTAL RETURN, INC. DE 8.01,9.01 06/29/07 EVERLAST WORLDWIDE INC DE 1.01,8.01,9.01 06/29/07 EXCELSIOR LASALLE PROPERTY FUND INC 8.01 07/01/07 EXCELSIOR PRIVATE EQUITY FUND II INC MD 8.01 07/02/07 EXCELSIOR VENTURE PARTNERS III LLC DE 8.01 07/02/07 EXPRESSJET HOLDINGS INC DE 5.02 07/01/07 EXXON MOBIL CORP NJ 8.01 07/02/07 FAIRCHILD CORP DE 2.02,9.01 06/29/07 FEDERAL AGRICULTURAL MORTGAGE CORP 7.01,9.01 07/02/07 Federal Home Loan Bank of Pittsburgh PA 5.02 06/26/07 FELLOWS ENERGY LTD NV 8.01 07/02/07 FERMAVIR PHARMACEUTICALS, INC. FL 4.01 06/29/07 FIRST CHESTER COUNTY CORP PA 2.03 06/29/07 FIRST KEYSTONE FINANCIAL INC 5.02,9.01 06/27/07 FIRST MUTUAL BANCSHARES INC WA 1.01,9.01 06/28/07 FIRSTBANK CORP MI 8.01,9.01 07/02/07 FNB FINANCIAL SERVICES CORP NC 1.01,9.01 06/28/07 FORD MOTOR CO DE 8.01 07/02/07 FORTUNE BRANDS INC DE 7.01,9.01 07/02/07 FRANKFORT TOWER INDUSTRIES INC DE 8.01 06/28/07 GALAXY ENERGY CORP CO 2.03,9.01 06/29/07 GALAXY ENERGY CORP CO 1.01,9.01 12/29/06 AMEND GAMETECH INTERNATIONAL INC DE 5.02 04/27/07 GAMMACAN INTERNATIONAL INC DE 8.01,9.01 06/28/07 GASTAR EXPLORATION LTD 7.01,9.01 07/02/07 GateHouse Media, Inc. DE 8.01,9.01 06/29/07 GENESIS BIOVENTURES INC NY 5.02 06/20/07 GENESIS BIOVENTURES INC NY 8.01 07/02/07 GENETHERA INC FL 8.01 06/29/07 GENTA INC DE/ DE 8.01 06/26/07 GEVITY HR INC FL 7.01 07/02/07 GOODRICH PETROLEUM CORP DE 2.02,9.01 06/29/07 GP STRATEGIES CORP DE 5.02 06/26/07 GREATER BAY BANCORP CA 8.01 06/30/07 GREENSHIFT CORP DE 1.01,9.01 06/29/07 GREENVILLE FIRST BANCSHARES INC SC 8.01,9.01 07/02/07 GREER BANCSHARES INC SC 7.01 06/28/07 GS Auto Loan Trust 2007-1 8.01,9.01 06/28/07 GSC Acquisition Co DE 1.01,5.03,8.01,9.01 06/26/07 HALLADOR PETROLEUM CO CO 1.01,2.03,5.02,9.01 06/28/07 HarborView 2007-4 DE 8.01,9.01 06/14/07 HARTMARX CORP/DE DE 2.02,9.01 06/27/07 HAYNES INTERNATIONAL INC DE 7.01,9.01 06/27/07 HEMACARE CORP /CA/ CA 5.02,7.01,9.01 06/28/07 HERCULES OFFSHORE, INC. DE 8.01 07/02/07 HERTZ CORP DE 5.02 07/01/07 HERTZ GLOBAL HOLDINGS INC 5.02 07/01/07 HIGH END VENTURES, INC. CO 8.01,9.01 06/29/07 Home System 1.01,2.01,2.03,3.02,9.01 07/02/07 Hometown Bancorp,Inc. X1 1.01,3.02,8.01,9.01 06/26/07 House of Taylor Jewelry, Inc. NV 5.02 06/28/07 HUDSON TECHNOLOGIES INC /NY NY 1.01,1.02,2.01,2.03,5.01,5.04, 06/26/07 9.01 HUNTINGTON BANCSHARES INC/MD MD 2.01,5.02,5.03,8.01,9.01 07/01/07 I FLOW CORP /DE/ DE 1.01,9.01 06/29/07 I2 TECHNOLOGIES INC DE 4.01,9.01 06/27/07 ICAGEN INC DE 5.02,5.03,8.01,9.01 06/26/07 ICON Leasing Fund Twelve, LLC DE 8.01 06/28/07 IDAHO GENERAL MINES INC ID 5.02 06/26/07 IMAGE ENTERTAINMENT INC DE 1.01,3.03,5.02,8.01,9.01 06/27/07 IMAX CORP A6 2.02,9.01 06/29/07 INGRAM MICRO INC DE 7.01,9.01 07/02/07 InPlay Technologies, Inc. NV 5.02,9.01 06/27/07 INTEGRITY BANCSHARES INC GA 2.06,9.01 06/29/07 Intellect Neurosciences, Inc. 5.02,9.01 06/26/07 INTER TEL (DELAWARE), INC DE 8.01,9.01 07/02/07 INTERDIGITAL COMMUNICATIONS CORP PA 1.01,2.03,3.03,5.02,5.03,9.01 07/02/07 INTERNATIONAL RECTIFIER CORP /DE/ DE 1.01,5.02,7.01,9.01 06/27/07 INTERSTATE BAKERIES CORP/DE/ DE 7.01 06/29/07 INVENTIV HEALTH INC DE 1.01,3.02,7.01,9.01 06/26/07 INVERNESS MEDICAL INNOVATIONS INC DE 1.01,1.02,2.01,2.03,8.01,9.01 06/26/07 IPSCO INC 7.01,9.01 07/02/07 ISTAR FINANCIAL INC MD 1.01,2.03,9.01 06/26/07 ITT CORP IN 5.02,9.01 07/01/07 J.P. Morgan Mortgage Acquisition Trus DE 8.01,9.01 07/02/07 JCM PARTNERS LLC DE 8.01 06/28/07 JEFFERSONVILLE BANCORP NY 5.02 06/30/07 JL HALSEY CORP 5.02,7.01,9.01 06/26/07 KBS Real Estate Investment Trust, Inc MD 1.01,2.01 06/26/07 KINDRED HEALTHCARE, INC DE 8.01,9.01 06/29/07 KMA GLOBAL SOLUTIONS INTERNATIONAL IN 5.02 07/02/07 LADENBURG THALMANN FINANCIAL SERVICES FL 1.01,3.02,9.01 02/13/07 AMEND LECROY CORP DE 2.02,9.01 07/02/07 Lincoln Park Bancorp 5.02,9.01 06/28/07 LINN ENERGY, LLC DE 1.01,3.02,9.01 06/29/07 LITFUNDING CORP NV 5.02 06/27/07 LITHIA MOTORS INC OR 2.02,9.01 07/02/07 Macquarie Infrastructure CO LLC DE 1.01,8.01,9.01 06/28/07 MAINE & MARITIMES CORP ME 8.01 07/02/07 MANHATTAN PHARMACEUTICALS INC DE 1.01,9.01 06/26/07 MANOR CARE INC DE 1.01,8.01,9.01 07/02/07 MARSHALL & ILSLEY CORP/WI/ WI 8.01,9.01 07/02/07 MARVELL TECHNOLOGY GROUP LTD D0 9.01 11/08/06 AMEND MASCO CORP /DE/ DE 5.02 07/01/07 MAX CAPITAL GROUP LTD. 1.01 06/26/07 MAXYGEN INC DE 8.01,9.01 07/02/07 MAYFAIR MINING & MINERALS INC NV 5.02,9.01 06/27/07 MB FINANCIAL INC /MD MD 8.01,9.01 06/29/07 MCCORMICK & CO INC MD 5.02,5.03,9.01 06/26/07 MCMORAN EXPLORATION CO /DE/ DE 8.01,9.01 07/02/07 MEDAREX INC NJ 5.02 05/16/07 AMEND MEDecision, Inc. PA 2.02,9.01 07/02/07 MEDICINES CO /DE DE 2.02 07/02/07 MEDICINES CO /DE DE 7.01 07/02/07 MEDIVATION, INC. DE 8.01 06/14/07 MEDIWARE INFORMATION SYSTEMS INC NY 5.02,9.01 06/26/07 MERRILL LYNCH & CO INC DE 5.02,9.01 07/01/07 MFA MORTGAGE INVESTMENTS MD 7.01,9.01 07/02/07 MICHIGAN CONSOLIDATED GAS CO /MI/ MI 5.02,9.01 06/28/07 MICRO COMPONENT TECHNOLOGY INC MN 1.01 06/26/07 MIDAMERICAN ENERGY CO IA 8.01,9.01 06/26/07 MIDDLEBY CORP DE 7.01,9.01 06/14/07 MIDWEST BANC HOLDINGS INC DE 1.01,7.01,9.01 06/26/07 MIDWEST GENERATION LLC DE 1.01 06/29/07 Modern City Entertainment Inc. WA 4.01,9.01 06/01/07 AMEND Molecular Insight Pharmaceuticals, In MA 1.01,9.01 06/27/07 MONMOUTH REAL ESTATE INVESTMENT CORP MD 7.01,9.01 07/02/07 MOVE INC DE 5.02,9.01 06/26/07 MOVIE GALLERY INC DE 8.01,9.01 07/02/07 MRV COMMUNICATIONS INC DE 1.01,2.01,2.02,2.03,3.02,8.01, 06/26/07 9.01 NANOPHASE TECHNOLOGIES CORPORATION IL 1.01,8.01,9.01 06/29/07 NATIONAL MENTOR HOLDINGS, INC. DE 7.01,9.01 06/29/07 NATIONAL PENN BANCSHARES INC PA 1.01,9.01 07/02/07 Nayna Networks, Inc. WY 5.02 06/26/07 NEENAH FOUNDRY CO WI 5.02,8.01,9.01 06/29/07 Neuro-Hitech, Inc. DE 5.02 06/26/07 NEWPOWER HOLDINGS INC DE 8.01,9.01 06/25/07 NIKE INC OR 2.02,9.01 07/02/07 NORFOLK SOUTHERN CORP VA 5.02,9.01 07/02/07 NORTH AMERICAN TECHNOLOGIES GROUP INC 1.01,2.03,9.01 06/28/07 NORTH PITTSBURGH SYSTEMS INC PA 8.01,9.01 07/01/07 NORTHERN OIL & GAS, INC. 1.01,9.01 06/26/07 Northstar Neuroscience, Inc. WA 5.02,9.01 06/29/07 NOVA BIOSOURCE FUELS, INC. NV 1.01,5.02,5.03,7.01,9.01 06/26/07 NYMAGIC INC NY 8.01,9.01 06/29/07 OI CORP OK 4.01,9.01 06/26/07 OIL STATES INTERNATIONAL, INC DE 7.01 07/02/07 ONEOK Partners LP DE 7.01,9.01 07/02/07 P&F INDUSTRIES INC DE 1.01,9.01 06/29/07 PARALLEL PETROLEUM CORP DE 5.02 06/26/07 Paramount Acquisition Corp DE 8.01,9.01 07/02/07 AMEND PAREXEL INTERNATIONAL CORP MA 8.01 06/29/07 PARLUX FRAGRANCES INC DE 2.02,9.01 06/29/07 PATRIOT INVESTMENT CORP NV 1.01,2.01,3.02,5.01,5.02,5.06, 06/26/07 9.01 PENFORD CORP WA 2.02,9.01 06/28/07 PENSKE AUTOMOTIVE GROUP, INC. DE 5.02,8.01,9.01 07/02/07 PEP BOYS MANNY MOE & JACK PA 1.01,9.01 06/29/07 PERFORMANCE CAPITAL MANAGEMENT LLC CA 2.03 06/28/07 PetroHunter Energy Corp MD 1.01,7.01,9.01 12/29/06 AMEND PetroSouth Energy Corp. 3.02 06/25/07 PHH CORP MD 5.04,9.01 07/02/07 PHILADELPHIA CONSOLIDATED HOLDING COR PA 1.01 06/29/07 PHOTOMEDEX INC DE 5.02,5.03,9.01 06/26/07 PINNACLE AIRLINES CORP DE 8.01 06/29/07 PLANETLINK COMMUNICATIONS INC GA 5.03,9.01 06/29/07 PLANETOUT INC DE 8.01,9.01 06/29/07 POWER 3 MEDICAL PRODUCTS INC NY 4.02,9.01 06/26/07 PRICESMART INC DE 2.02,9.01 07/02/07 PRO PHARMACEUTICALS INC NV 1.02,9.01 06/29/07 PROGRESS ENERGY INC NC 1.01,1.02 06/29/07 PROTECTIVE LIFE INSURANCE CO TN 9.01 06/28/07 PROVIDENT FINANCIAL HOLDINGS INC DE 1.01,9.01 06/29/07 PUREDEPTH, INC. CO 5.02,9.01 06/26/07 QUAKER CHEMICAL CORP PA 5.02,9.01 06/28/07 RAIT Financial Trust MD 1.01,5.03,8.01,9.01 06/28/07 RANCHER ENERGY CORP. NV 2.01,9.01 12/22/06 AMEND Rand Logistics, Inc. DE 7.01,9.01 06/29/07 Rand Logistics, Inc. DE 7.01,9.01 07/02/07 RAYMOND JAMES FINANCIAL INC FL 5.03,9.01 06/28/07 REDDY ICE HOLDINGS INC DE 1.01,8.01,9.01 07/02/07 REFLECT SCIENTIFIC INC UT 7.01,9.01 06/29/07 Resource Capital Corp. MD 8.01 07/02/07 REX STORES CORP DE 8.01 07/01/07 ROCKWELL AUTOMATION INC DE 8.01,9.01 07/02/07 ROHM & HAAS CO DE 2.02 07/02/07 ROYAL GOLD INC DE 8.01,9.01 06/28/07 SAN HOLDINGS INC CO 8.01,9.01 06/29/07 Sara Lee Corp MD 5.02 06/29/07 SATELLITE SECURITY CORP NV 1.01,1.02,9.01 06/29/07 SAVE THE WORLD AIR INC NV 1.01,9.01 06/26/07 SCHIMATIC CASH TRANSACTIONS NETWORK C FL 5.02,9.01 07/02/07 SCHOOL SPECIALTY INC WI 8.01 06/28/07 SCHULMAN A INC DE 2.02,5.03,7.01,9.01 06/28/07 Securus Technologies, Inc. DE 2.01 06/29/07 SENTRA CONSULTING CORP 1.01,9.01 06/26/07 SHARPER IMAGE CORP DE 5.02,5.03 07/02/07 SHARPS COMPLIANCE CORP DE 5.02,9.01 06/28/07 SIERRA HEALTH SERVICES INC NV 8.01 06/27/07 SILICON LABORATORIES INC DE 5.02,9.01 07/02/07 SIRICOMM INC DE 1.01,3.02,9.01 06/26/07 SOUTH FINANCIAL GROUP INC SC 7.01 07/02/07 SOUTH SEA ENERGY CORP. 8.01 07/01/07 SOUTHERN CALIFORNIA EDISON CO CA 5.02,9.01 06/29/07 SOUTHERN STAR CENTRAL CORP DE 7.01 07/02/07 Southern Trust Securities Holding Cor 8.01 06/29/07 SPATIALIGHT INC NY 8.01 06/28/07 Spectra Energy Partners, LP DE 1.01,7.01,9.01 06/26/07 SPHERIX INC DE 1.01,5.02,9.01 06/25/07 SPIRIT FINANCE CORP 8.01,9.01 07/02/07 SPORT SUPPLY GROUP, INC. DE 1.01,5.03,7.01,9.01 06/28/07 ST JUDE MEDICAL INC MN 1.01,8.01 06/26/07 STAPLES INC DE 5.02,9.01 07/02/07 STATE STREET CORP MA 8.01,9.01 07/02/07 STERLING BANCSHARES INC TX 5.02,9.01 06/29/07 STILLWATER MINING CO /DE/ DE 8.01,9.01 06/29/07 STILLWATER MINING CO /DE/ DE 8.01,9.01 07/02/07 STONE ENERGY CORP DE 1.01,2.01,5.02,7.01,8.01,9.01 06/28/07 Surfect Holdings, Inc NV 5.02 06/26/07 SURMODICS INC MN 1.01,9.01 06/26/07 SYMYX TECHNOLOGIES INC DE 5.02,5.03,9.01 06/26/07 TD AMERITRADE HOLDING CORP DE 8.01 07/02/07 Texas Competitive Electric Holdings C TX 8.01 06/29/07 THERMOENERGY CORP AK 7.01,9.01 07/02/07 THOMAS & BETTS CORP TN 1.01,8.01,9.01 06/29/07 TOUSA INC DE 1.01,5.02,8.01,9.01 06/26/07 TRANSWITCH CORP /DE DE 7.01,9.01 06/29/07 TRC COMPANIES INC /DE/ DE 2.02,9.01 07/02/07 TRI VALLEY CORP DE 5.02 07/01/07 TRINITY INDUSTRIES INC DE 7.01,9.01 06/28/07 TRUMP ENTERTAINMENT RESORTS, INC. DE 5.02,8.01,9.01 06/26/07 U S ENERGY SYSTEMS INC DE 5.02,9.01 06/29/07 U.S. Shipping Partners L.P. DE 8.01,9.01 07/02/07 UAP HOLDING CORP DE 2.02,9.01 07/02/07 UMH PROPERTIES, INC. MD 7.01,9.01 07/02/07 UMPQUA HOLDINGS CORP OR 7.01,9.01 07/02/07 UNITED BANCORP INC /OH/ OH 8.01,9.01 07/02/07 United Community Bancorp X1 5.02,5.03,9.01 06/30/07 UNITED WESTERN BANCORP INC CO 1.01,2.03,9.01 06/29/07 UNITRIN INC DE 8.01,9.01 06/29/07 Uranium Hunter CORP NV 1.01,9.01 06/26/07 UTEK CORP 8.01,9.01 06/28/07 VALENCE TECHNOLOGY INC DE 3.01,8.01,9.01 06/27/07 VELOCITY ASSET MANAGEMENT INC DE 1.01,3.02,8.01 06/29/07 VERSO TECHNOLOGIES INC MN 3.01,3.02,9.01 06/26/07 VIACELL INC 5.02,9.01 06/29/07 VIKING SYSTEMS INC DE 8.01 06/30/07 VINEYARD NATIONAL BANCORP CA 5.02 07/02/07 VISHAY INTERTECHNOLOGY INC DE 8.01,9.01 07/02/07 Voyager Learning CO DE 5.03,8.01,9.01 06/26/07 WAKO LOGISTICS GROUP INC 8.01 06/29/07 Watson Wyatt Worldwide, Inc. DE 2.03 06/26/07 WCA WASTE CORP 1.01,2.01,2.03,7.01,9.01 07/02/07 WELLS FARGO & CO/MN DE 5.02,9.01 06/26/07 WGNB CORP GA 8.01 06/29/07 WHEELING PITTSBURGH CORP /DE/ DE 8.01,9.01 06/29/07 WHITNEY INFORMATION NETWORK INC CO 5.02,8.01,9.01 06/15/07 WILLAMETTE VALLEY VINEYARDS INC OR 5.02,9.01 06/29/07 WORLD AIR HOLDINGS, INC. 1.01,8.01,9.01 06/30/07 WORLDWIDE STRATEGIES INC NV 1.01,9.01 06/28/07 XVARIANT INC NV 5.01,5.02,5.03,8.01,9.01 04/24/07 AMEND ZULU ENERGY CORP. CO 5.02,9.01 06/29/07 ZYMOGENETICS INC WA 5.02,9.01 07/01/07