SEC NEWS DIGEST Issue 2007-84 May 2, 2007 COMMISSION ANNOUNCEMENTS A. DUER MEEHAN NAMED ASSOCIATE DIRECTOR IN OCIE'S OFFICE OF MARKET OVERSIGHT The Securities and Exchange Commission today announced the appointment of A. Duer Meehan as Associate Director of the Office of Market Oversight in the Office of Compliance Inspections and Examinations (OCIE). As Associate Director, Mr. Meehan will be responsible for supervising the Commission's oversight inspections of the self-regulatory organizations' regulatory programs with respect to trading, including their surveillance, examination and disciplinary programs. Mr. Meehan also will be responsible for a number of examinations of broker- dealers' trading practices and operations, including alternative trading systems. Mr. Meehan has been serving as Assistant Director in OCIE's Office of Broker-Dealer Examinations, where he has helped coordinate the Commission's national examination program and oversee examinations of broker-dealers. Issues he has covered include equity and debt securities trading, retail and institutional best execution, anti- money laundering, information barriers, sales practices, and supervision. "Duer's knowledge of trading practices and regulation will be enormously valuable in the SEC's inspection oversight of trading markets," said Lori Richards, Director of OCIE. "Working with the talented staff in OCIE's Market Oversight group, Duer will help protect investors who buy and sell securities in our securities markets." Mr. Meehan, 39, who joined the Commission in 1998 as a staff attorney in OCIE, received the Commission's Capital Markets Award in 2001 and 2004, and the Examination Award of Excellence in 2000. Mr. Meehan is an adjunct professor at Georgetown University Law Center, where he teaches a class in the regulation of securities trading. He received a JD from Willamette University College of Law in 1995 and a BA from Hamilton College in 1989. Prior to joining the Commission, Mr. Meehan worked in the integrated products group at Bloomberg, L.P. (Press Rel. 2007-82) HELENE GLOTZER, ASSOCIATE REGIONAL DIRECTOR AND CO-HEAD OF ENFORCEMENT FOR SEC'S NEW YORK REGIONAL OFFICE, TO LEAVE COMMISSION The Securities and Exchange Commission announced today that Helene Glotzer, Associate Regional Director and co-head of enforcement for the Commission's New York Regional Office, will leave the agency in May to join Bridgewater Associates, Inc. as Corporate Counsel/Deputy Chief Compliance Officer. During her tenure at the SEC, Ms. Glotzer directed a number of significant enforcement actions, including: * an action against the former general counsel of Monster Worldwide, Inc., for his role in a stock option backdating scheme; * cases involving mutual fund late trading and/or deceptive market timing, including actions against: Canadian Imperial Holdings, Inc. and CIBC World Markets Corp., Millennium Partners, L.P., Trautman Wasserman & Company, Inc., Wall Street Access, and Fred Alger Management, Inc.; * actions against former brokers from Merrill Lynch, Citigroup, and Lehman Brothers and former day traders at A.B. Watley, Inc., for a scheme that used access to squawk boxes to trade ahead of confidential institutional customer order flow; * actions against Deloitte & Touche LLP and Scientific-Atlanta, Inc. for their roles in causing violations that accompanied a massive accounting fraud at Adelphia Communications Corporation; * insider trading cases, such as SEC v. Aragon Capital Management, LLC, SEC v. Samuel D. Waksal and Jack Waksal, SEC v. Martha Stewart and Peter Bacanovic, and SEC v. Zvi Fuks and Sabina Ben-Yehuda; and * an action against Statoil, ASA for violations of the Foreign Corrupt Practices Act resulting from the payment of bribes to an Iranian government official in return for his assistance in developing projects in Iran. Linda Chatman Thomsen, Director of the SEC's Division of Enforcement, said, "Helene has had a spectacular career with Enforcement; she also has been a spectacular colleague. We will miss her and her energy, insight and enthusiasm and wish her all the very, very best." Mark K. Schonfeld, Director of the Commission's New York Regional Office, added, "It has been an honor and a privilege to work with Helene for the last 10 years. The investing public has benefited tremendously from her keen intellect, sound judgment and unwavering dedication to their protection. I wish her the best of luck in her next endeavor." Ms. Glotzer said, "I am grateful for the opportunity to have worked with so many exceptionally talented and dedicated colleagues who perform their work with such skill and integrity. Many of them have been mentors and friends to me, and I will miss them. I am proud to have been a part of an office that demonstrates on a daily basis its commitment to the Commission's mission of protecting the investing public." Ms. Glotzer, 37, has served as co-head of enforcement for the SEC's New York office since November 2004. She previously held various other positions as part of the office's enforcement staff including Assistant Regional Director and Branch Chief. Ms. Glotzer joined the Commission in 1997 as a staff attorney. Ms. Glotzer graduated from Binghamton University. She received her J.D. from University of Michigan Law School. Prior to her SEC service, she practiced commercial and securities litigation at Brown & Wood LLP, now known as Sidley Austin LLP. (Press Rel. 2007-83) CHANGE IN THE MEETING: TIME CHANGE The closed meeting scheduled for Tuesday, May 8, 2007, at 2:00 p.m. has been changed to Tuesday, May 8, 2007, at 12:30 p.m. 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 IN THE MATTER OF SHORELAND TRADING, LLC On May 1, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934, Making Findings and Imposing Remedial Sanctions (Order) against Shoreland Trading, LLC. The Order finds that on February 6, 2007, the United States District Court for the Southern District of Florida entered a judgment by consent against Shoreland, permanently enjoining it from future violations of Section 17(a) of the Securities Act of 1933 and Section 10(b) of the Exchange Act and Rule 10b-5 thereunder, in the civil action entitled Securities and Exchange Commission v. K.L. Group, LLC, et al., Civil Action Number 05-80186- Civ-RYSKAMP/VITUNAC. The Commission's complaint in the civil action alleged that Shoreland and others fraudulently overstated the value of investors' accounts and the profitability of their trades, while concealing trading losses. Based on the above, the Order revokes Shoreland's registration with the Commission. Shoreland consented to the issuance of the Order without admitting or denying any of the findings in the order. (Rel. 34-55688; File No. 3-12623) COMMISSION REVOKES REGISTRATION OF SECURITIES OF DISCOVERY ZONE, INC. FOR FAILURE TO MAKE REQUIRED PERIODIC FILINGS On May 2, the Commission revoked the registration of each class of registered securities of Discovery Zone, Inc. (Discovery Zone) for failure to make required periodic filings with the Commission. Without admitting or denying the findings in the order, except as to jurisdiction, which it admitted, Discovery Zone consented to the entry of an Order Making Findings and Revoking Registration of Securities Pursuant to Section 12(j) of the Securities Exchange Act of 1934 as to Discovery Zone, Inc. finding that it had failed to comply with Section 13(a) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 13a-1 and 13a-13 thereunder and revoking the registration of each class of Discovery Zone's securities pursuant to Section 12(j) of the Exchange Act. This order settled the charges brought against Discovery Zone in In the Matter of Cosmetic Center, Inc., et al., Administrative Proceeding File No. 3-12519. Brokers and dealers should be alert to the fact that Exchange Act Section 12(j) provides, in pertinent part, as follows: No member of a national securities exchange, broker, or dealer shall make use of the mails or any means or instrumentality of interstate commerce to effect any transaction in, or to induce the purchase or sale of, any security the registration of which has been and is suspended or revoked . . . . For further information, see: Initial Decision as to Impax Laboratories, Inc., In the Matter of Cosmetic Center, Inc., et al., Administrative Proceeding File No. 3- 12519, Initial Decision Rel. No. 329 (April 30, 2007). Order Making Findings and Revoking Registrations by Default as to Cosmetic Center, Inc., Donlar Biosyntrex Corp., Donlar Corp., and Phoenix Waste Services Company, Inc., Administrative Proceeding File No. 3-12519, Exchange Act Release No. 55278 (Feb. 12, 2007) Order Making Findings and Revoking Registration of Securities Pursuant to Section 12(j) of the Securities Exchange Act of 1934 as to Telynx, Inc., Administrative Proceeding No. 3-12519, Exchange Act Release No. 55250 (Feb. 7, 2007) Order Instituting Administrative Proceedings and Notice of Hearing Pursuant to Section 12(j) of the Securities Exchange Act of 1934, In the Matter of Cosmetic Center, Inc., et al., Administrative Proceeding File No. 3-12519, Exchange Act Release No. 55022 (Dec.29, 2006). (Rel. 34-55690; File No. 3-12519) ORDER APPROVING APPLICATION FOR RELIEF FROM A STATUTORY DISQUALIFICATION On May 2, the Commission issued an Order approving the application of NYSE Arca, Inc. (NYSE Arca), for relief from a statutory disqualification to permit Laris Milonas to associate as a principal member/owner with Order Execution Services, LLC (OES), an NYSE Arca member. The Order states that, based on the representations made by NYSE Arca and OES with respect to the supervision of Mr. Milonas and the conditions placed on his employment, the Commission will not institute proceedings pursuant to Sections 15(b)(4), 15(b)(6), 19(h)(2), or 19(h)(3) of the Securities Exchange Act of 1934 (Exchange Act), and will not direct NYSE Arca to bar the proposed association, as provided in Section 6(c)(2) of the Exchange Act. (Rel. 34-55691) AG EDWARDS TO PAY $3.86 MILLION TO SETTLE MARKET TIMING CHARGES On May 2, the Commission issued an Order Instituting Administrative Proceedings, Making Findings, and Imposing Remedial Sanctions against A.G. Edwards & Sons, Inc. (AG Edwards), a broker-dealer headquartered in St. Louis, Missouri, alleging that it failed reasonably to supervise certain of its registered representatives who engaged in illegal market timing schemes on behalf of customers. AG Edwards consented to the sanctions imposed by the Order without admitting or denying the Commission's findings. According to the Commission's Order, between January 2001 and September 2003, registered representatives in several of AG Edwards' branch offices engaged in illegal market timing schemes on behalf of their customers, including several large hedge funds. These registered representatives used deceptive practices designed to circumvent restrictions that mutual funds imposed on market timing. AG Edwards failed to develop or adopt reasonable policies, procedures or systems to monitor market timing in order to prevent and detect its registered representatives' misconduct. AG Edwards also failed to develop or adopt reasonable policies, procedures or systems for monitoring and responding to red flags indicating that its registered representatives were using deceptive practices or to monitor whether its registered representatives discontinued their abusive trading in response to requests by mutual funds companies. The Commission's Order censured AG Edwards and found that AG Edwards failed reasonably to supervise its registered representatives with a view to preventing their willful violations of the federal securities laws. The Order requires AG Edwards to pay disgorgement and prejudgment interest of $2.36 million and civil penalties of $1.5 million, for a total payment of $3.86 million. The Order also requires AG Edwards to hire an independent consultant to ensure that the changes AG Edwards has adopted and implemented to its policies and procedures are reasonably designed to prevent and detect any future market timing by AG Edwards' registered representatives on behalf of customers. (Rel. 34-55692; File No. 3-12624; Press Rel. 2007-84) COMMISSION CHARGES FORMER AG EDWARDS BROKER CHARLES SACCO WITH ILLEGAL MARKET TIMING On May 2, the Commission issued an Order Instituting Administrative and Cease-and-Desist Proceedings, Making Findings and Imposing Remedial Sanctions and a Cease-and-Desist Order against Charles A. Sacco (Sacco) of Medford, Massachusetts. From December 2001 until October 2003, Sacco was a registered representative at the Boston Back Bay, Massachusetts branch office of A.G. Edwards & Sons, Inc. (AG Edwards), a broker-dealer headquartered in St. Louis, Missouri. Sacco consented to the sanctions and the cease-and-desist order imposed by the Order without admitting or denying the Commission's findings. The Commission's Order finds that between May 2002 and September 2003, Sacco used deceptive means to market time mutual fund shares on behalf of two large hedge fund customers. Among other things, Sacco opened 142 separate accounts for these customers in the names of multiple entities affiliated with them to avoid detection of the customers' market timing activity. Sacco also placed market timing trades on behalf of these customers using several different registered representative identification numbers. By using these deceptive means, Sacco was able to disguise his identity and the identities of these customers and thus, gain access to mutual funds that previously restricted him and his customers from trading. The Commission ordered Sacco to cease and desist from committing or causing any violations and any future violations of Section 17(a) of the Securities Act, Section 10(b) of the Exchange Act and Rule 10b-5 thereunder. The Order also orders Sacco to pay disgorgement and prejudgment interest of $272,871.22, but waives the payment of all but $15,000 based on Sacco's sworn financial statements. The Order also bars Sacco from association with any broker or dealer and prohibits him from serving or acting as an employee, officer, director, member of an advisory board, investment adviser or depositor of, or principal underwriter for, a registered investment company or affiliated person of such investment adviser, depositor or principal underwriter, with the right to reapply for association after two years. (Rels. 33-8795; 34-55693; IC-27816; File No. 3-12625; Press Rel. 2007-84) IN THE MATTER OF THOMAS BRIDGE, JAMES EDGE AND JEFFREY ROBLES On May 2, the Commission issued an Order Instituting Administrative and Cease-and-Desist Proceedings Pursuant to Section 8A of the Securities Act of 1933, Sections 15(b) and 21C of the Securities Exchange Act of 1934 and Section 9(b) of the Investment Company Act against Thomas C. Bridge (Bridge), James D. Edge (Edge) and Jeffrey K. Robles (Robles), all of whom are current employees of A.G. Edwards & Sons, Inc. (AG Edwards), a broker-dealer headquartered in St. Louis, Missouri. In the Order, the Division of Enforcement alleges that Bridge, a registered representative at AG Edwards' Boca Raton, Florida branch office, committed fraud by using deceptive tactics to place market timing trades on behalf of a customer. The Division of Enforcement also alleges that Edge, the branch manager of AG Edwards' Boca Raton and Lake Worth, Florida branch offices, failed reasonably to supervise Bridge. The Division of Enforcement further alleges that Robles, the branch manager of AG Edwards' Boston Back Bay, Massachusetts branch office, failed reasonably to supervise Charles Sacco (Sacco), a former registered representative in that office who the Division alleges committed fraud by using deceptive means to place market timing trades on behalf of two customers. Based on the foregoing, the Division of Enforcement alleges that: Bridge willfully violated Section 17(a) of the Securities Act, Section 10(b) of the Exchange Act and Rule 10b-5 thereunder; and Edge and Robles failed reasonably to supervise Bridge and Sacco, respectively, with a view to preventing their violations of the federal securities laws. A hearing will be held by an Administrative Law Judge to determine whether the allegations in the Order are true, to provide the Respondents an opportunity to dispute these allegations and to determine what, if any, remedial sanctions are appropriate and in the public interest. The Order requires the Administrative Law Judge to issue an initial decision no later than 300 days from the date of service of this Order, pursuant to Rule 360(a)(2) of the Commission's Rules of Practice. (Rels. 33-8798; 34-55695; IC-27817; File No. 3- 12626) SEC v. MICHAEL R. BRETZEL, LAWRENCE FORD, II, REAL ESTATE FUNDING, LLC AND HERITAGE FUNDING GROUP, INC., DEFENDANTS, AND SEABREEZE REALTY GROUP, INC. D/B/A COASTAL PROPERTIES, ORMOND BEACH AUTO SALES, INC. D/B/A LIBERTY AUTOMOTIVE GROUP, AND DEALER LOT MANAGEMENT, INC., RELIEF DEFENDANTS The Commission announced today that it has filed a Complaint in the U.S. District Court for the Middle District of Florida in Orlando, against defendants Michael R. Bretzel (Bretzel) of Ormond Beach, Florida; Lawrence Ford, II, (Ford) of Daytona Beach, Florida; and Real Estate Fund, LLC (Real Estate Fund) and Heritage Funding Group, Inc.(Heritage), both with principal offices in Daytona Beach, Florida. The Commission also sued relief defendants Seabreeze Realty Group, Inc. d/b/a Coastal Properties (Coastal); Ormond Beach Auto Sales, Inc. d/b/a Liberty Automotive Group (Liberty); and Dealer Lot Management, Inc. (Dealer Lot), each with principal offices in Daytona Beach, all of which are entities controlled by Bretzel. The Complaint alleges that the defendants offered and sold securities in two schemes orchestrated by Real Estate Fund and Heritage (collectively, the "Funds"), and their respective principals, Bretzel and Ford. From at least February 2003 through January 2007, the Funds raised approximately $21 million from over 200 investors nationwide. The Complaint further alleges that the Funds made numerous misrepresentations to investors related to, among other things use of proceeds and the commissions actually paid. The Real Estate Fund's Private Placement Memorandum (PPM) stated, among other things, that the Real Estate Fund would use approximately 92% of investor proceeds to acquire interests in real estate, which would be titled to Real Estate Fund. In truth, the Real Estate Fund "loaned" approximately $1.38 million of investor proceeds (or 18% of the total funds raised) to Bretzel, to other companies that Bretzel owns, or to Ford. Heritage's PPM stated, among other misrepresentations, that "the net proceeds from the sale of the Notes will be used to purchase installment contracts originated by automobile dealers for financing the sale of pre-owned motor vehicles." In reality, Heritage "loaned" approximately $3.6 million of investor proceeds to entities owned by Bretzel. Heritage also "loaned" money to other Bretzel controlled entities. The Complaint further alleges that both Funds operated as Ponzi scheme, schemes since the revenue from later investors was used to pay "preferred returns" to earlier investors. The Complaint further alleges that Coastal, Liberty and Dealer Lot, which were entities owned by Bretzel, were unjustly enriched by loans from Real Estate Fund and/or Heritage made to them through Bretzel, or directly to them. The Complaint alleged that the four defendants violated the antifraud provisions of the federal securities laws, Section 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. The Commission also sought a temporary restraining order, preliminary and permanent injunctions, an accounting, disgorgement, pre-judgment interest and civil penalties against Bretzel, Ford, Real Estate Fund and Heritage. The Commission also sought an asset freeze as to Bretzel, Ford, and Real Estate Fund and seeks the appointment of a Receiver for Real Estate Fund. In an Order issued April 30, 2007, following a hearing on the preliminary injunction, Judge Anne C. Conway preliminarily enjoined defendants Bretzel, Real Estate Fund and Heritage. The Court declined to preliminarily enjoin Ford, and declined to appoint a Receiver for Real Estate Fund. The Court did not impose an asset freeze or direct an accounting. [SEC v. Michael R. Bretzel, Lawrence Ford, II, Real Estate Funding, LLC and Heritage Funding Group, Inc., Defendants, and Seabreeze Realty Group, Inc. d/b/a Coastal Properties, Ormond Beach Auto Sales, Inc. d/b/a Liberty Automotive Group, and Dealer Lot Management, Inc., Relief Defendants, Civil Action No. 6:07-cv-609-orl- 22DAB, MDFL] (LR-20099A) VIDEO GAME DISTRIBUTOR CAPITOL DISTRIBUTING, L.L.C. SETTLES CHARGES FOR AIDING AND ABETTING ACCOUNTING FRAUD BY TAKE-TWO INTERACTIVE SOFTWARE, INC.; TERRY PHILLIPS, AN OWNER OF CAPITOL, AGREES TO PAY A $50,000 CIVIL PENALTY AS CAPITOL'S CONTROLLING PERSON AND CONSENTS TO AN ANTIFRAUD CEASE-AND-DESIST ORDER The Commission today filed a settled civil action in federal district court against video game distributor Capitol Distributing, L.L.C. (Capitol) and one of its owners, Terry M. Phillips (Phillips). The Commission charged Capitol, a privately-owned, Virginia-based video game distributor, with aiding and abetting video game publisher Take- Two Interactive Software, Inc. (Take-Two) in Take-Two's violations of the antifraud, reporting and recordkeeping provisions of the federal securities laws during fiscal years 2000 and 2001 through a fraudulent video game parking scheme. The Commission also charged Phillips with liability as a controlling person for Capitol's violations and instituted a settled administrative cease-and-desist order against Phillips, which found that Phillips was a cause of Capitol's violations. In its complaint filed today, the Commission alleged that Capitol aided and abetted Take-Two's violations of the antifraud, financial reporting and recordkeeping provisions of the federal securities laws by knowingly providing substantial assistance to Take-Two's fraudulent scheme to inflate reported revenue during its fiscal years 2000 and 2001. Specifically, the complaint alleges that Take-Two shipped to Capitol hundreds of thousands of video games, typically at the end of reporting periods, and fraudulently recorded those shipments as sales when, in actuality, Capitol only temporarily parked the games for Take-Two and did not intend to sell them. The complaint alleges that in furtherance of the scheme Take-Two twice provided funds to Capitol or another Phillips-owned entity known as Phillips Land Company (PLC), for transmission to Take-Two to create the false appearance that Capitol or PLC were paying for the games. According to the complaint, Capitol in two instances returned the games to Take-Two under invoices falsely describing them as "purchases" of "assorted product." The scheme enabled Take-Two to report approximately $15 million in phantom revenue from four separate parking transactions with Capitol. Capitol, without admitting or denying the allegations in the complaint, consented to the entry of a final judgment permanently enjoining it from violating Section 10(b) of the Exchange Act and Exchange Act Rule 10b-5, and from aiding and abetting violations of Sections 13(a) and 13(b)(2)(A) of the Exchange Act and Exchange Act Rules 12b-20, 13a-1, 13a-13 and 13b2-1. The complaint alleges that Phillips, as Capitol's founder, 20 percent owner, and principal operator is a control person of Capitol within the meaning of Section 20(a) of the Exchange Act. Phillips, without admitting or denying the allegations in the complaint, consented to entry of a final judgment ordering him to pay a civil money penalty of $50,000 as a control person of Capitol for its aiding and abetting violations of Sections 10(b), 13(a) and 13(b)(2)(A) of the Exchange Act and Exchange Act Rules 10b-5, 12b 20, 13a-1, 13a-13 and 13b2-1. The settlements with Capitol and Phillips are subject to the approval of the United States District Court for the District of Columbia. In a related administrative proceeding, Phillips consented, without admitting or denying the Commission's findings, to the entry of a Commission order to cease and desist from committing or causing any violations and any future violations of Section 10(b) of the Exchange Act, and Exchange Act Rules 10b-5 and 13b2-1, and from causing any violations and any future violations of Sections 13(a) and 13(b)(2)(A) of the Exchange Act and Exchange Act Rules 12b-20, 13a-1 and 13a-13. The Commission in its order found that Phillips and Take-Two began discussing Capitol's participation in the parking arrangement in July 2000. In October 2000, Take-Two discussed the first parking transaction with Phillips, asking Phillips if he had another company that Take Two could issue a purchase order to for the games in lieu of Capitol sending the games back as a return. Phillips mentioned PLC, then instructed a Capitol employee to work out the details with Take- Two. On June 9, 2005, the Commission filed and simultaneously settled civil charges against Take-Two and former and current members of senior management in connection with the parking scheme. See SEC v. Take-Two Interactive Software, Inc., et al., Civil Action No. 05-CV-5443 (DLC) (S.D.N.Y. 2005) (filed June 9, 2005), Litigation Release No. 19260. The Commission's investigation in this matter is continuing. [SEC v. Capitol Distributing, L.L.C. and Terry M. Phillips, Civil Action No. 1:07-CV-00798 (RMC) (D.D.C.)] (LR-20010; AAE Rel. 2604; Administrative Proceeding In the Matter of Terry M. Phillips - Rel. 34-55696; AAE Rel. 2605; File No. 3-12627) INVESTMENT COMPANY ACT RELEASES SSgA FUNDS MANAGEMENT, INC., ET AL. A notice has been issued giving interested persons until May 24 to request a hearing on an application filed by SSgA Funds Management, Inc., State Street Global Markets, LLC, streetTRACKS® Series Trust and streetTRACKS® Index Shares Funds for an order to amend an existing order that permits: (a) open-end management investment companies, whose series are based on certain equity securities indices, to issue shares of limited redeemability; (b) secondary market transactions in the shares of the series to occur at negotiated prices; (c) dealers to sell shares to purchasers in the secondary market unaccompanied by a prospectus when prospectus delivery is not required by the Securities Act of 1933; (d) certain affiliated persons of the series to deposit securities into, and receive securities from, the series in connection with the purchase and redemption of aggregations of the series' shares; and (e) under certain circumstances, the series that track certain foreign equity securities indices to pay redemption proceeds more than seven days after the tender of shares. The amended order would permit open-end management investment companies in the prior order to offer additional series based on certain fixed income securities indices. In addition, the amended order would delete a condition related to future relief. (Rel. IC-27809 - April 30) METLIFE INSURANCE COMPANY OF CONNECTICUT, ET AL. An order has been issued on an application filed by MetLife Insurance Company of Connecticut et al. pursuant to Section 26(c) of the Investment Company Act approving certain substitutions of securities. The order also exempts them pursuant to Section 17(b) of the Act from provisions of Section 17(a) of the Act to permit certain in-kind transactions in connection with the substitutions. (Rel. IC-27810 - April 30) POWERSHARES EXCHANGE-TRADED FUND TRUST, ET AL. A notice has been issued giving interested persons until May 24 to request a hearing on an application filed by PowerShares Exchange- Traded Fund Trust, et al. for an order that would permit (a) series of open end management investment companies, whose portfolios will consist of the component securities of certain foreign equity securities indexes or fixed income securities indexes, to issue shares (Fund Shares) that can be purchased from the investment companies and redeemed only in large aggregations (Creation Units); (b) secondary market transactions in Fund Shares to occur at negotiated prices on a national securities exchange; (c) dealers to sell Fund Shares to purchasers in the secondary market unaccompanied by a prospectus, when prospectus delivery is not required by the Securities Act of 1933; (d) certain affiliated persons of the series to deposit securities into, and receive securities from, the series in connection with the purchase and redemption of Creation Units; and (e) the series to pay redemption proceeds, under certain circumstances, more than seven days after the tender of a Creation Unit for redemption. In addition, the order would delete a condition related to future relief and expand the scope of future relief in a prior order. (Rel. IC-27811 - April 30) FIRST TRUST EXCHANGE-TRADED FUND, ET AL. A notice has been issued giving interested persons until May 29 to request a hearing on an application filed by First Trust Exchange- Traded Fund, et al. for an order under Section 12(d)(1)(J) of the Investment Company Act of 1940 (Act) for an exemption from Sections 12(d)(1)(A) and (B) of the Act, and under Sections 6(c) and 17(b) of the Act for an exemption from Section 17(a) of the Act. The order would permit certain management investment companies and unit investment trusts registered under the Act to acquire shares of certain open-end management investment companies registered under the Act that are outside the same group of investment companies. (Rel. IC- 27812 - April 30) JEFFERSON NATIONAL LIFE INSURANCE COMPANY, ET AL. An order has been issued approving an application filed by Jefferson National Life Insurance Company, Jefferson National Life Annuity Account C, Jefferson National Life Annuity Account E, Jefferson National Life Annuity Account F, Jefferson National Life Annuity Account G, Jefferson National Life Annuity Account H, Jefferson National Life Annuity Account I, Jefferson National Life Annuity Account J, Jefferson National Life Annuity Account K, and Conseco Variable Insurance-Separate Account L (collectively, Section 26(c) Applicants), and Northern Lights Variable Trust (together with the Section 26(c) Applicants, Applicants). The Section 26(c) Applicants have been authorized under Section 26(c) of the Investment Company Act to substitute shares of securities of various portfolios held by one or more separate accounts of Jefferson National Life Insurance Company. Applicants have also been granted an exemption from Section 17(a) of the Act in order to engage in certain in-kind transactions in connection with the substitutions. (Rel. IC-27813 - April 30) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change (SR-NASDAQ-2007-044) filed by The NASDAQ Stock Market to increase the Nasdaq Trading Rights fee 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 April 30. (Rel. 34-55678) APPROVAL OF PROPOSED RULE CHANGE A proposed rule change (SR-ISE-2006-77), as modified by Amendment No. 1 thereto, filed by the International Securities Exchange relating to penny increments for Block Mechanism orders has been granted approval pursuant to Section 19(b)(2) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of April 30. (Rel. 34-55683) ACCELERATED APPROVAL OF PROPOSED RULE CHANGE The New York Stock Exchange filed Amendment No. 3 to a proposed rule change (SR-NYSE-2007-27) and the Commission granted accelerated approval of the proposed rule change, as modified by Amendments No. 1, 2, and 3 thereto, to adopt generic listing standards for Index-Linked Securities. Publication is expected in the Federal Register during the week of April 30. (Rel. 34-55687) 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: . S-8 Enterprise Informatics Inc, 10052 MESA RIDGE CT., SUITE 100, SAN DIEGO, CA, 92121, 858 625 3000 - 0 ($675,000.00) Equity, (File 333-142476 - May. 1) (BR. 03A) S-1 Lululemon Corp., 2285 CLARK DRIVE, VANCOUVER, A1, V5N 3G9, 604-732-6124 - 0 ($230,000,000.00) Equity, (File 333-142477 - May. 1) (BR. 02) S-3 NITCHES INC, 10280 CAMINO SANTA FE, SAN DIEGO, CA, 92121, 8586252633 - 406,137 ($1,726,082.00) Equity, (File 333-142478 - May. 1) (BR. 02B) S-1 CHINA SECURITY & SURVEILLANCE TECHNOLOGY, INC., ROOMS 3505-06, 35TH FLOOR, EDINBURGH TOWER, THE LANDMARK, 15 QUEEN'S ROAD CENTRAL, K3, 00000, 852 2736 2111 - 1,538,462 ($24,923,084.40) Equity, (File 333-142479 - May. 1) (BR. 08A) SB-2 ImmunoCellular Therapeutics, Ltd., 1999 AVENUE OF THE STARS, 11TH FLOOR, LOS ANGELES, CA, 90067, 3107891213 - 0 ($5,933,336.00) Equity, (File 333-142480 - May. 1) (BR. 01C) F-1 EURAND N.V., OLYMPIC PLAZA, FRED ROESKESTRAAT 123, AMSTERDAM, P7, 1076 EE, 31205771177 - 0 ($152,950,000.00) Equity, (File 333-142481 - May. 1) (BR. 01) S-3 CELL GENESYS INC, 500 FORBES BOULEVARD, SOUTH SAN FRANCISCO, CA, 94080, 6502663000 - 150,000,000 ($150,000,000.00) Unallocated (Universal) Shelf, (File 333-142482 - May. 1) (BR. 01C) S-8 ANGELICA CORP /NEW/, 3148543800 - 250,000 ($6,625,000.00) Equity, (File 333-142515 - May. 1) (BR. 11C) SB-2 SOUTHERN BELLA INC, 3505 CASTLEGATE COURT, LEXINGTON, KY, 40502, 859 268 6264 - 500,000 ($50,000.00) Equity, (File 333-142516 - May. 1) (BR. 05) S-8 Animal Health International, Inc., 7 VILLAGE CIRCLE, WESTLAKE, TX, 76262, 817-859-3000 - 0 ($31,462,700.00) Equity, (File 333-142521 - May. 1) (BR. 02) S-3 21ST CENTURY HOLDING CO, 3661 WEST OAKLAND PARK BLVD, SUITE 300, LAUDERDALE LAKES, FL, 33311, 9545819993 - 63,114 ($1,172,026.98) Equity, (File 333-142522 - May. 1) (BR. 01A) S-3ASR EPICOR SOFTWARE CORP, 195 TECHNOLOGY DR, IRVINE, CA, 92718-2402, 9495854000 - 0 ($0.00) Unallocated (Universal) Shelf, (File 333-142523 - May. 1) (BR. 03C) S-1 Virgin Mobile USA, Inc., 10 INDEPENDENCE AVENUE, WARREN, NY, 07059, 9086074000 - 0 ($100,000,000.00) Equity, (File 333-142524 - May. 1) (BR. 11) S-3 EMPIRE FINANCIAL HOLDING CO, 2170 WEST STATE ROAD 434, SUITE 100, LONGWOOD, FL, 32779, 407-774-1300 - 4,453,969 ($10,956,842.62) Equity, (File 333-142525 - May. 1) (BR. 06A) S-8 BROADCOM CORP, 5300 CALIFORNIA AVENUE, IRVINE, CA, 92617-3038, 949 926 5000 - 0 ($962,308,975.00) Equity, (File 333-142526 - May. 1) (BR. 10A) S-8 INSITUFORM TECHNOLOGIES INC, 17988 EDISON AVENUE, CHESTERFIELD, MO, 63005, 6365308000 - 750,000 ($14,692,500.00) Equity, (File 333-142527 - May. 1) (BR. 06A) S-8 HILB ROGAL & HOBBS CO, THE HILB, ROGAL AND HAMILTON BUILDING, 4951 LAKE BROOK DRIVE, SUITE 500, GLEN ALLEN, VA, 23060, 8047476500 - 2,000,000 ($87,740,000.00) Equity, (File 333-142528 - May. 1) (BR. 01C) SB-2 M POWER ENTERTAINMENT INC., M POWER ENTERTAINMENT INC., 2602 YORKTOWN PLACE, HOUSTON, TX, 77056, 832-284-4276 - 52,511,728 ($18,904.00) Debt, (File 333-142529 - May. 1) (BR. 05B) S-3 NOVAMED INC, 980 N MICHIGAN AVENUE, SUITE 1620, CHICAGO, IL, 60611, 3126644100 - 0 ($75,000,000.00) Other, (File 333-142530 - May. 1) (BR. 08C) S-8 Specialty Underwriters Alliance, Inc., 222 S. RIVERSIDE PLAZA, CHICAGO, IL, 60606, (312) 277-1600 - 800,000 ($6,568,000.00) Equity, (File 333-142531 - May. 1) (BR. 01C) S-3ASR SUPERIOR ENERGY SERVICES INC, 1105 PETERS ROAD, HARVEY, LA, 70058, 5043624321 - 0 ($400,000,000.00) Debt Convertible into Equity, (File 333-142532 - May. 1) (BR. 04C) S-4 SUPERIOR BANCORP, 17 NORTH 20TH STREET, BIRMINGHAM, AL, 35203, 2053262265 - 6,651,264 ($76,023,947.52) Equity, (File 333-142533 - May. 1) (BR. 07C) S-4 PROTECTION ONE ALARM MONITORING INC, 1035 N. 3RD ST., SUITE 101, LAWRENCE, KS, 66044, 785 856 5500 - 0 ($115,345,000.00) Non-Convertible Debt, (File 333-142534 - May. 1) (BR. 11B) S-1 CUMBERLAND PHARMACEUTICALS INC, 209 TENTH AVENUE SOUTH, SUITE 332, NASHVILLE,, TN, 37203, 0 ($115,000,000.00) Equity, (File 333-142535 - May. 1) (BR. ) S-8 TIME WARNER INC, ONE TIME WARNER CENTER, NEW YORK, NY, 10019, 2124848000 - 10,000,000 ($207,400,000.00) Equity, (File 333-142536 - May. 1) (BR. 05C) 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 NAME OF ISSUER CODE 8K ITEM NO. DATE COMMENT ------------------------------------------------------------------------------------------------------- 1ST SOURCE CORP IN 7.01,9.01 05/01/07 21ST CENTURY HOLDING CO FL 3.02 04/30/07 3D SYSTEMS CORP DE 2.02,7.01,9.01 04/30/07 ABAXIS INC CA 5.02 04/25/07 ACA Capital Holdings Inc 1.01,1.02,2.03,9.01 04/26/07 ACCESS WORLDWIDE COMMUNICATIONS INC DE 7.01 04/26/07 Accredited Mortgage Loan REIT Trust MD 5.02,5.03 04/27/07 ACCURAY INC CA 2.02,9.01 05/01/07 ACCURAY INC CA 1.01 04/27/07 ACCURAY INC CA 1.01 04/30/07 ACUSPHERE INC DE 7.01,8.01,9.01 05/01/07 ADMINISTAFF INC \DE\ DE 2.02,9.01 05/01/07 Advance Nanotech, Inc. DE 8.01,9.01 05/01/07 ADVANCED ENERGY INDUSTRIES INC DE 5.05,9.01 04/27/07 AFFILIATED COMPUTER SERVICES INC DE 2.02,9.01 05/01/07 AIRTRAX INC NJ 4.02,9.01 04/25/07 ALANCO TECHNOLOGIES INC AZ 2.02,9.01 05/01/07 ALBEMARLE CORP VA 8.01,9.01 04/25/07 ALLEGHANY CORP /DE DE 1.01,2.02,9.01 04/26/07 ALLIANCE IMAGING INC /DE/ DE 2.02,9.01 04/30/07 ALLIANCEBERNSTEIN HOLDING L.P. DE 5.02,7.01 05/01/07 ALLIANCEBERNSTEIN L.P. DE 5.02,7.01 05/01/07 ALLIED WASTE INDUSTRIES INC DE 2.02,9.01 03/31/07 ALLOS THERAPEUTICS INC DE 5.02,7.01,9.01 04/25/07 AMEDISYS INC DE 2.02,9.01 05/01/07 AMERICA SERVICE GROUP INC /DE DE 2.02,9.01 05/01/07 AMERICAN CAMPUS COMMUNITIES INC MD 2.02,7.01,9.01 04/30/07 AMERICAN DENTAL PARTNERS INC DE 2.02,9.01 04/30/07 AMERICAN FINANCIAL GROUP INC OH 2.02,9.01 03/31/07 AMERICAN LEISURE HOLDINGS, INC. NV 1.01,3.02,9.01 04/20/07 AMERICAN RIVER BANKSHARES CA 7.01,9.01 05/01/07 AMERICANWEST BANCORPORATION WA 8.01,9.01 05/01/07 AMERICAS WIND ENERGY CORP NV 2.01 04/26/07 AMERISTAR CASINOS INC NV 2.02,9.01 05/01/07 AMKOR TECHNOLOGY INC DE 2.02 05/01/07 AMSCAN HOLDINGS INC DE 7.01 05/01/07 ANADARKO PETROLEUM CORP DE 2.02,7.01,9.01 04/30/07 ANGELICA CORP /NEW/ MO 7.01,9.01 05/01/07 ANNALY CAPITAL MANAGEMENT INC MD 2.02,9.01 05/01/07 ANSWERTHINK INC FL 2.02,9.01 05/01/07 APAC CUSTOMER SERVICE INC IL 5.02 04/30/07 APPLIED MICRO CIRCUITS CORP DE 2.02,9.01 04/23/07 APPLIED MICRO CIRCUITS CORP DE 2.02,9.01 05/01/07 APRIA HEALTHCARE GROUP INC DE 2.02,9.01 03/31/07 ARCH CAPITAL GROUP LTD. 8.01 04/30/07 ARCH CHEMICALS INC VA 2.02,2.05,2.06,9.01 05/01/07 ARCH CHEMICALS INC VA 5.02,5.03,9.01 04/27/07 ARCHER DANIELS MIDLAND CO DE 2.02,9.01 03/31/07 ARGAN INC DE 2.02,9.01 04/30/07 Arkanova Energy Corp NV 5.02,9.01 04/25/07 ARKONA INC DE 1.01,9.01 03/11/07 AROTECH CORP DE 1.01,9.01 04/30/07 ARVINMERITOR INC IN 2.02,9.01 05/01/07 ASHFORD HOSPITALITY TRUST INC MD 8.01,9.01 04/18/07 ATARI INC DE 2.05 04/30/07 ATLANTIC BANCGROUP INC FL 2.02,9.01 05/01/07 ATLANTIC COAST FEDERAL CORP X1 2.02,9.01 05/01/07 ATLAS AMERICA INC DE 2.02,9.01 04/30/07 ATLAS AMERICA INC DE 1.01,9.01 04/26/07 Atlas Energy Resources, LLC DE 2.02,9.01 04/30/07 ATMEL CORP DE 2.02,8.01,9.01 05/01/07 AURELIO RESOURCE CORP NV 1.01,9.01 04/30/07 Authorize.Net Holdings, Inc. DE 3.03,5.03,9.01 04/26/07 AUTOMATIC DATA PROCESSING INC DE 2.02,9.01 04/30/07 AUXILIUM PHARMACEUTICALS INC 2.02,9.01 05/01/07 Avantogen Oncology, Inc. NV 1.01,2.01,3.02,5.02,9.01 04/25/07 AVON PRODUCTS INC NY 2.02,9.01 05/01/07 AXIS CAPITAL HOLDINGS LTD 2.02,9.01 04/30/07 B&G Foods, Inc. DE 9.01 02/23/07 AMEND BALDWIN & LYONS INC IN 2.02,7.01,9.01 04/30/07 BALLANTYNE OF OMAHA INC DE 5.03,9.01 04/25/07 BANNER CORP WA 2.02,9.01 05/01/07 BAR HARBOR BANKSHARES ME 2.02 05/01/07 BASIC ENERGY SERVICES INC 1.01,2.03,9.01 04/26/07 BB&T CORP NC 8.01,9.01 05/01/07 BEA SYSTEMS INC DE 2.02,9.01 05/01/07 Bear Stearns Asset Backed Securities DE 9.01 04/30/07 Bella Trading Company, Inc. CO 5.03,9.01 04/30/07 BENTLEY PHARMACEUTICALS INC DE 2.02,9.01 05/01/07 Bidz.com, Inc. CA 8.01,9.01 04/30/07 BIOMARIN PHARMACEUTICAL INC DE 2.02,9.01 04/30/07 BIOMERICA INC DE 5.02 05/01/07 BIONOVO INC DE 5.02 04/26/07 BIOSANTE PHARMACEUTICALS INC DE 2.02,9.01 05/01/07 BNC BANCORP NC 2.02,9.01 05/01/07 Boardwalk Bancorp Inc NJ 2.02,8.01,9.01 04/26/07 BOLT TECHNOLOGY CORP CT 8.01,9.01 04/30/07 BOSTON SCIENTIFIC CORP DE 5.02,8.01,9.01 05/01/07 BROADWAY FINANCIAL CORP \DE\ DE 2.02,9.01 04/30/07 Brooklyn Federal Bancorp, Inc. X1 2.02,8.01,9.01 04/30/07 BRUKER BIOSCIENCES CORP DE 2.02,9.01 04/30/07 BSD MEDICAL CORP DE 7.01,9.01 04/30/07 BSD MEDICAL CORP DE 7.01,9.01 04/30/07 BUFFALO WILD WINGS INC MN 2.02,9.01 05/01/07 BUILD A BEAR WORKSHOP INC DE 2.02,7.01,9.01 04/30/07 C & F FINANCIAL CORP VA 2.02,9.01 04/27/07 C-COR INC PA 2.02,9.01 04/26/07 CABOT OIL & GAS CORP DE 2.02,9.01 04/30/07 CADENCE PHARMACEUTICALS INC 7.01,9.01 05/01/07 CALIFORNIA STEEL INDUSTRIES INC 2.02,9.01 05/01/07 CANARGO ENERGY CORP DE 7.01,9.01 05/01/07 CANO PETROLEUM, INC 2.03 04/30/07 CAPITAL AUTO RECEIVABLES LLC DE 8.01,9.01 04/26/07 CAPITAL CORP OF THE WEST CA 8.01,9.01 04/30/07 Cardiac Science CORP 2.02,9.01 05/01/07 CARMAX INC VA 7.01,9.01 05/01/07 Carrington Mortgage Loan Trust, Serie DE 6.02 05/01/07 CASH AMERICA INTERNATIONAL INC TX 5.02,9.01 04/25/07 CASTLE A M & CO MD 2.02,5.02,5.03,9.01 03/31/07 CATHAY MERCHANT GROUP, INC. DE 3.01,9.01 05/01/07 Celanese CORP DE 2.02,7.01,9.01 05/01/07 CENTER BANCORP INC NJ 2.02,9.01 04/26/07 CENTRAL JERSEY BANCORP NJ 2.02,8.01,9.01 04/30/07 Century Petroleum Corp. NV 3.02 04/23/07 CEPHALON INC DE 2.02,9.01 05/01/07 CERIDIAN CORP /DE/ DE 2.02,9.01 05/01/07 CERUS CORP DE 2.02,9.01 05/01/07 CEVA INC DE 2.02,9.01 05/01/07 CHARMING SHOPPES INC PA 1.01,3.02,9.01 04/25/07 CHEMED CORP DE 2.02,9.01 04/30/07 CHILDRENS PLACE RETAIL STORES INC 5.02 04/25/07 CHINA DIGITAL COMMUNICATION GROUP NV 1.01,2.01,9.01 04/24/07 CHIPOTLE MEXICAN GRILL INC 2.02,9.01 05/01/07 CHIQUITA BRANDS INTERNATIONAL INC NJ 2.02,9.01 05/01/07 CIMAREX ENERGY CO DE 7.01,9.01 04/30/07 Citigroup Mortgage Loan Trust 2007-6 9.01 04/12/07 CITIZENS & NORTHERN CORP PA 2.01,5.02,9.01 05/01/07 CITIZENS FINANCIAL CORP/DE/ DE 2.02,9.01 05/01/07 AMEND CITIZENS REPUBLIC BANCORP, INC. MI 5.02 04/26/07 CITY HOLDING CO WV 5.02,8.01 04/25/07 CLAIBORNE LIZ INC DE 2.02,9.01 05/01/07 CLAIRES STORES INC DE 5.02 04/26/07 CLARKSTON FINANCIAL CORP 2.02,9.01 04/26/07 CLEAR CHANNEL COMMUNICATIONS INC TX 8.01,9.01 04/24/07 CMS ENERGY CORP MI 2.01,9.01 04/30/07 COACH INDUSTRIES GROUP INC NV 3.01,9.01 04/30/07 COATES INTERNATIONAL LTD \DE\ DE 1.01,3.02,9.01 04/26/07 COCA COLA BOTTLING CO CONSOLIDATED /D DE 2.02,9.01 04/27/07 Cogdell Spencer Inc. MD 2.02,9.01 04/30/07 Cogent, Inc. DE 2.02,9.01 05/01/07 COHESANT TECHNOLOGIES INC DE 1.01,2.03,9.01 04/30/07 COLONIAL BANCGROUP INC DE 7.01,9.01 05/01/07 COLONIAL PROPERTIES TRUST AL 1.01,2.05,5.03,8.01,9.01 04/25/07 COLOR KINETICS INC DE 5.02,5.03,9.01 04/25/07 COMMERCE DEVELOPMENT CORP LTD 5.02 04/30/07 COMMERCIAL METALS CO DE 1.01,7.01,9.01 04/23/07 COMMSCOPE INC DE 8.01,9.01 05/01/07 COMMUNITY BANKS INC /PA/ PA 1.01,9.01 04/30/07 CommunitySouth Bancshares Inc SC 2.02,9.01 04/27/07 COMPASS MINERALS INTERNATIONAL INC DE 2.02,9.01 04/30/07 CORINTHIAN COLLEGES INC 2.02,9.01 05/01/07 COVANSYS CORP MI 1.01,3.03,8.01,9.01 04/25/07 Cowen Group, Inc. DE 2.02,9.01 05/01/07 CRA INTERNATIONAL, INC. MA 2.04,9.01 04/27/07 CREDIT ACCEPTANCE CORPORATION MI 2.02,9.01 04/30/07 CRYOLIFE INC FL 2.02,9.01 05/01/07 Cryoport, Inc. 1.01 04/27/07 CSB BANCORP INC /OH OH 8.01 04/27/07 CT COMMUNICATIONS INC /NC NC 2.02,8.01,9.01 05/01/07 CTS CORP IN 2.02,9.01 05/01/07 CV THERAPEUTICS INC DE 8.01,9.01 04/24/07 Cyberfund, Inc. OK 1.01,7.01 04/27/07 CYBERONICS INC DE 5.02,8.01,9.01 05/01/07 CYGNE DESIGNS INC DE 2.02,9.01 05/01/07 CYNOSURE INC 2.02,9.01 05/01/07 CYPRESS BIOSCIENCE INC DE 5.02 04/26/07 CYPRESS SEMICONDUCTOR CORP /DE/ DE 8.01,9.01 04/30/07 CYTOGENIX INC NV 8.01 05/01/07 CYTRX CORP DE 1.01,9.01 04/30/07 DAKOTA GROWERS PASTA CO INC ND 1.01,2.03,9.01 04/25/07 DATALOGIC INTERNATIONAL INC DE 8.01 05/01/07 DAVITA INC DE 8.01 04/30/07 DAYTON POWER & LIGHT CO OH 5.02,8.01,9.01 04/27/07 Dekania Corp. DE 8.01,9.01 04/30/07 DEL LABORATORIES INC DE 7.01,9.01 04/30/07 DELTA NATURAL GAS CO INC KY 5.02 05/01/07 DELTATHREE INC DE 9.01 04/30/07 AMEND DENNYS CORP DE 2.02,9.01 05/01/07 DENTSPLY INTERNATIONAL INC /DE/ DE 2.02,9.01 04/30/07 Deutsche Alt-A Securities Mortgage Lo 8.01,9.01 05/01/07 AMEND Deutsche Alt-A Securities Mortgage Lo 8.01,9.01 05/01/07 DIGIRAD CORP DE 1.01,9.01 05/01/07 DIGITAL RECORDERS INC NC 7.01,9.01 05/01/07 DISCOVER CARD MASTER TRUST I DE 1.01,9.01 04/26/07 DISCOVER CARD MASTER TRUST I DE 8.01,9.01 05/01/07 DIVERSA CORP DE 2.02,8.01,9.01 04/30/07 DIVX INC 2.02,9.01 05/01/07 DOLLAR GENERAL CORP TN 5.02 04/25/07 DPL INC OH 2.02,7.01,8.01,9.01 04/25/07 DreamWorks Animation SKG, Inc. 2.02,9.01 05/01/07 DRESS BARN INC CT 2.02 05/01/07 DREW INDUSTRIES INC DE 2.02,7.01,9.01 04/30/07 DURECT CORP DE 1.01 04/30/07 E-Z-EM, Inc. DE 5.02,9.01 04/30/07 EAGLE MATERIALS INC DE 2.02,9.01 05/01/07 EDAC TECHNOLOGIES CORP WI 2.02,9.01 04/30/07 EDGAR ONLINE INC DE 2.02,9.01 05/01/07 EDISON MISSION ENERGY DE 1.01,3.03,9.01 04/30/07 EFJ INC DE 2.02,9.01 05/01/07 EL PASO ELECTRIC CO /TX/ TX 2.02,9.01 05/01/07 EMDEON CORP DE 2.02,7.01,9.01 05/01/07 EMERSON ELECTRIC CO MO 2.02,7.01,9.01 05/01/07 EMPIRE PETROLEUM CORP DE 7.01,9.01 05/01/07 EMVELCO CORP. DE 4.01 04/26/07 Energy Transfer Partners, L.P. DE 8.01,9.01 05/01/07 ENTERTAINMENT PROPERTIES TRUST MD 8.01,9.01 05/01/07 EPICOR SOFTWARE CORP DE 7.01,9.01 05/01/07 EPIQ SYSTEMS INC MO 1.01 04/27/07 ERIE INDEMNITY CO PA 5.02,9.01 05/01/07 ESCHELON TELECOM INC 7.01,9.01 05/01/07 ESTEE LAUDER COMPANIES INC DE 1.01,2.03,9.01 05/01/07 EURONET WORLDWIDE INC DE 8.01 05/01/07 EVERGREEN ENERGY INC DE 7.01,9.01 05/01/07 FALCON NATURAL GAS CORP 1.01,3.02,9.01 04/25/07 FARMER BROTHERS CO CA 8.01,9.01 04/30/07 FARMER BROTHERS CO CA 1.01,9.01 04/27/07 FARMERS & MERCHANTS BANCORP DE 2.02,9.01 04/30/07 FASTENTECH INC DE 1.01,9.01 04/30/07 Federal Home Loan Bank of Atlanta X1 2.03 04/25/07 Federal Home Loan Bank of Boston X1 2.03 04/25/07 Federal Home Loan Bank of Chicago X1 2.03 04/26/07 Federal Home Loan Bank of Cincinnati X1 2.03,9.01 04/25/07 Federal Home Loan Bank of Des Moines X1 2.03,9.01 04/25/07 Federal Home Loan Bank of Indianapoli X1 2.03,9.01 04/25/07 Federal Home Loan Bank of New York X1 2.03,8.01,9.01 04/25/07 Federal Home Loan Bank of Pittsburgh PA 2.03,9.01 04/25/07 Federal Home Loan Bank of San Francis X1 2.03 04/25/07 Federal Home Loan Bank of San Francis X1 7.01 04/30/07 Federal Home Loan Bank of Seattle 2.03 04/30/07 Federal Home Loan Bank of Seattle 7.01 05/01/07 Federal Home Loan Bank of Topeka 2.03 04/25/07 FEDERAL TRUST CORP FL 2.02,9.01 05/01/07 FedFirst Financial CORP X1 2.02,9.01 04/30/07 FINISAR CORP DE 8.01 04/24/07 FIRST BANCSHARES INC /MO/ MO 8.01,9.01 04/27/07 FIRST COMMUNITY BANCSHARES INC /NV/ NV 2.02,9.01 05/01/07 First Federal of Northern Michigan Ba 2.02,9.01 04/27/07 FIRST MERCHANTS CORP IN 2.02,9.01 03/31/07 FIRST NORTHERN COMMUNITY BANCORP CA 2.02,7.01,9.01 04/30/07 FIRST STATE BANCORPORATION NM 2.02,9.01 04/30/07 FLORIDA ROCK INDUSTRIES INC FL 7.01 05/01/07 FLOTEK INDUSTRIES INC/CN/ DE 8.01,9.01 04/30/07 FLUSHING FINANCIAL CORP DE 2.02,9.01 03/31/07 FMC CORP DE 2.02,9.01 04/30/07 FNBH BANCORP INC MI 5.02 03/23/07 AMEND FORD MOTOR CO DE 8.01,9.01 05/01/07 FORD MOTOR CREDIT CO LLC DE 8.01,9.01 05/01/07 FORD MOTOR CREDIT CO LLC DE 8.01,9.01 05/01/07 FORRESTER RESEARCH INC DE 2.02,9.01 05/01/07 FOXHOLLOW TECHNOLOGIES, INC. DE 2.02,9.01 05/01/07 FRANKLIN BANK CORP 7.01,9.01 05/01/07 FRANKLIN COVEY CO UT 3.01 04/26/07 FRANKLIN STREET PROPERTIES CORP /MA/ 2.02,9.01 05/01/07 FreightCar America, Inc. DE 2.02,9.01 05/01/07 FULTON FINANCIAL CORP PA 1.01,9.01 04/26/07 G&K SERVICES INC MN 2.02,9.01 05/01/07 GALAXY ENERGY CORP CO 1.01,9.01 12/29/06 AMEND GASTAR EXPLORATION LTD 7.01,9.01 04/30/07 GAYLORD ENTERTAINMENT CO /DE DE 2.02,9.01 05/01/07 GEN PROBE INC DE 2.02,8.01,9.01 04/25/07 GENAERA CORP DE 2.02,9.01 05/01/07 GENE LOGIC INC DE 5.02 04/09/07 AMEND GENE LOGIC INC DE 5.02 02/22/07 AMEND GENERAL CABLE CORP /DE/ DE 2.02,9.01 05/01/07 GENERAL EMPLOYMENT ENTERPRISES INC IL 2.02,9.01 04/30/07 GENERAL GROWTH PROPERTIES INC DE 2.02,7.01,9.01 04/30/07 GENERAL MARITIME CORP/ 2.02,9.01 05/01/07 GENERAL MOTORS CORP DE 8.01 05/01/07 GENESEE & WYOMING INC DE 2.02,8.01,9.01 05/01/07 GENESIS HEALTHCARE CORP PA 8.01,9.01 04/29/07 GENOMIC HEALTH INC 2.02,9.01 05/01/07 GEOKINETICS INC DE 7.01,9.01 01/05/07 AMEND GERBER SCIENTIFIC INC CT 5.03,9.01 04/26/07 GERMAN AMERICAN BANCORP, INC. IN 5.02,8.01 04/26/07 GETTY IMAGES INC DE 2.02,9.01 05/01/07 GILMAN & CIOCIA INC DE 1.01,9.01 04/25/07 GLACIER BANCORP INC DE 8.01,9.01 04/30/07 GLADSTONE COMMERCIAL CORP MD 2.02,9.01 05/01/07 GLOBAL AIRCRAFT SOLUTIONS, INC. AZ 2.02,7.01,9.01 04/30/07 GLOBAL MED TECHNOLOGIES INC CO 2.02,9.01 04/30/07 Global Pharmatech, Inc. DE 5.02,9.01 04/28/07 Global Telecom & Technology, Inc. DE 5.02 04/25/07 GLOBETEL COMMUNICATIONS CORP DE 1.01,8.01,9.01 03/07/07 GOLDEN NUGGET INC NV 8.01,9.01 05/01/07 GRANT PARK FUTURES FUND LIMITED PARTN IL 7.01 04/27/07 GREAT AMERICAN FINANCIAL RESOURCES IN DE 2.02,9.01 03/31/07 GREAT PLAINS ENERGY INC MO 5.03,9.01 05/01/07 Great Wolf Resorts, Inc. DE 8.01 04/24/07 GREER BANCSHARES INC SC 2.02,9.01 04/26/07 GROUP 1 AUTOMOTIVE INC DE 1.01,2.03,9.01 04/30/07 GS FINANCIAL CORP LA 2.02,7.01,9.01 03/31/07 GSAA Home Equity Trust 2007-5 DE 9.01 04/30/07 GTJ REIT, Inc. MD 5.02,9.01 04/20/07 GUITAR CENTER INC DE 7.01 05/01/07 GULFMARK OFFSHORE INC DE 2.02,9.01 04/30/07 H&R BLOCK INC MO 1.01,1.02,2.03,7.01 04/27/07 H2Diesel Holdings, Inc FL 1.01 04/25/07 HABERSHAM BANCORP GA 2.02,9.01 03/31/07 HANDLEMAN CO /MI/ MI 1.01,1.02,9.01 04/30/07 HANOVER COMPRESSOR CO / DE 2.02,9.01 05/01/07 HANOVER INSURANCE GROUP, INC. DE 2.02,9.01 04/30/07 HANSEN MEDICAL INC 1.01,9.01 04/30/07 HARLEYSVILLE GROUP INC DE 5.02 04/25/07 HARRIS CORP /DE/ DE 2.02,8.01,9.01 04/27/07 Harris Stratex Networks, Inc. DE 2.02,9.01 05/01/07 HEADWATERS INC DE 2.02,9.01 05/01/07 HEALTH CARE PROPERTY INVESTORS INC MD 2.02,9.01 04/30/07 HEALTH ENHANCEMENT PRODUCTS INC NV 8.01 05/01/07 HEALTHCARE REALTY TRUST INC MD 2.02,7.01,9.01 04/30/07 HEALTHCARE REALTY TRUST INC MD 1.01,2.01,9.01 04/25/07 HEAT 2007-3 DE 8.01,9.01 05/01/07 HEMOSENSE INC DE 2.02,9.01 05/01/07 HERBALIFE LTD. E9 2.02,9.01 05/01/07 HERCULES INC DE 2.02,9.01 03/31/07 HERITAGE COMMERCE CORP CA 2.02,8.01,9.01 03/31/07 HEXCEL CORP /DE/ DE 5.02,9.01 04/27/07 HILB ROGAL & HOBBS CO VA 5.03,9.01 05/01/07 HOLLY ENERGY PARTNERS LP DE 2.02,9.01 05/01/07 HOLOGIC INC DE 2.02,9.01 05/01/07 HOME DEPOT INC DE 5.02 04/30/07 HOMEBANC CORP 2.02,7.01,9.01 04/30/07 HOPFED BANCORP INC DE 2.02,9.01 04/30/07 HouseValues, Inc. WA 2.02,9.01 05/01/07 HUB INTERNATIONAL LTD A6 2.02,9.01 05/01/07 HUDSON VALLEY HOLDING CORP NY 2.02,9.01 04/30/07 HUNGARIAN TELEPHONE & CABLE CORP DE 5.02 05/01/07 HUNTINGTON BANCSHARES INC/MD MD 7.01,9.01 05/01/07 Huntsman CORP DE 2.02,9.01 05/01/07 HYDROFLO INC 8.01 04/30/07 I FLOW CORP /DE/ DE 1.01,9.01 04/30/07 I2 TECHNOLOGIES INC DE 2.02,7.01,9.01 05/01/07 iBroadband, Inc. NV 1.01,2.03 05/01/07 ICON CASH FLOW PARTNERS L P SEVEN DE 5.02,9.01 04/30/07 ICON INCOME FUND EIGHT /DE DE 5.02,9.01 04/30/07 ICON INCOME FUND EIGHT B LP 5.02,9.01 04/30/07 ICON INCOME FUND NINE LLC DE 5.02,9.01 04/30/07 ICON INCOME FUND TEN LLC DE 5.02,9.01 04/30/07 ICON Leasing Fund Eleven, LLC DE 5.02,9.01 04/30/07 IDACORP INC ID 1.01 04/25/07 IMPAX LABORATORIES INC DE 8.01,9.01 04/30/07 Index Oil & Gas Inc. NV 7.01,9.01 04/09/07 INFE HUMAN RESOURCES INC NV 1.01,2.01,3.02,5.02,9.01 05/01/07 INFINITY PHARMACEUTICALS, INC. DE 2.02,9.01 04/30/07 INSMED INC VA 8.01,9.01 05/01/07 INSPIRE PHARMACEUTICALS INC DE 9.01 05/01/07 INSWEB CORP DE 1.01 04/27/07 INTERACTIVE GAMES INC. NV 1.01,9.01 04/25/07 INTERACTIVE INTELLIGENCE INC IN 2.02,9.01 05/01/07 International Fight League, Inc. DE 5.02,9.01 04/25/07 International Securities Exchange Hol 1.01,5.02,8.01,9.01 04/30/07 International Securities Exchange Hol 8.01,9.01 05/01/07 INTRICON CORP PA 2.02,7.01,9.01 04/25/07 INVACARE CORP OH 2.02,9.01 05/01/07 INVITROGEN CORP DE 2.02,9.01 05/01/07 IRVINE SENSORS CORP/DE/ DE 3.02 04/25/07 Isilon Systems, Inc. DE 5.02 04/25/07 J CREW GROUP INC DE 8.01 04/30/07 J P MORGAN CHASE & CO DE 9.01 04/27/07 JAMES RIVER GROUP, INC DE 2.02,9.01 04/30/07 JAVO BEVERAGE CO INC DE 5.02,9.01 04/25/07 JMG Exploration, Inc. NV 8.01,9.01 04/27/07 JONES LANG LASALLE INC MD 2.02,9.01 05/01/07 JWH GLOBAL TRUST 5.02 04/30/07 KERYX BIOPHARMACEUTICALS INC DE 5.02 04/25/07 KEY ENERGY SERVICES INC MD 5.02,9.01 04/27/07 KEY TRONIC CORP WA 2.02,9.01 05/01/07 KEYNOTE SYSTEMS INC DE 2.02,9.01 05/01/07 Knight Energy Corp. DE 1.01,3.03,5.03,9.01 04/25/07 KONA GRILL INC DE 2.02,9.01 04/30/07 KRONOS INC MA 2.02 05/01/07 LAIDLAW INTERNATIONAL INC DE 7.01,9.01 05/01/07 LAIDLAW INTERNATIONAL INC DE 7.01,9.01 05/01/07 LANCASTER COLONY CORP OH 2.02,9.01 05/01/07 LANDAUER INC DE 2.02,9.01 05/01/07 LEHMAN BROTHERS HOLDINGS INC DE 9.01 04/30/07 LEXICON PHARMACEUTICALS, INC./DE DE 2.02,9.01 05/01/07 LHC Group, Inc 2.02,9.01 04/30/07 LINCOLN NATIONAL CORP IN 2.02,9.01 05/01/07 LIVEPERSON INC DE 2.02,9.01 05/01/07 LSB INDUSTRIES INC DE 3.02,9.01 05/01/07 LSI CORP DE 7.01,9.01 05/01/07 MAF BANCORP INC DE 1.01,9.01 04/30/07 MAGNETEK, INC. DE 1.01 04/27/07 MAGNETEK, INC. DE 2.02 05/01/07 MAGUIRE PROPERTIES INC MD 2.02,7.01,9.01 05/01/07 MAINSOURCE FINANCIAL GROUP IN 7.01,9.01 05/01/07 MANCHESTER INC 1.01,5.02,8.01 04/25/07 MANITOWOC CO INC WI 2.02,9.01 04/30/07 MANTECH INTERNATIONAL CORP DE 1.01,1.02,2.02,2.03,7.01,9.01 04/30/07 MARATHON OIL CORP DE 2.02,9.01 05/01/07 MARCO COMMUNITY BANCORP INC FL 5.02 04/28/07 MARINER ENERGY INC DE 1.01,9.01 04/30/07 MARTHA STEWART LIVING OMNIMEDIA INC DE 5.02,9.01 04/27/07 MARTIN MIDSTREAM PARTNERS LP DE 7.01,9.01 05/01/07 MASCO CORP /DE/ DE 2.02,9.01 05/01/07 MATRITECH INC/DE/ DE 2.02,9.01 05/01/07 MATRIX SERVICE CO DE 3.02 04/25/07 MB FINANCIAL INC /MD MD 5.02,5.03,9.01 04/25/07 MEDCO HEALTH SOLUTIONS INC DE 2.02 05/01/07 MERCER INSURANCE GROUP INC PA 2.02,9.01 05/01/07 METLIFE INC DE 2.02,9.01 05/01/07 METROMEDIA INTERNATIONAL GROUP INC DE 8.01,9.01 04/30/07 MGIC INVESTMENT CORP WI 8.01 04/30/07 MGM MIRAGE DE 7.01,9.01 05/01/07 MICROMED CARDIOVASCULAR INC DE 5.02,9.01 04/25/07 MID-STATE BANCSHARES CA 8.01,9.01 05/01/07 MIDWEST GENERATION LLC DE 1.01,3.03,9.01 04/30/07 MISSION ENERGY HOLDING CO DE 1.01,3.03,9.01 04/30/07 Mobridge Explorations, Inc. NV 5.03,7.01,9.01 05/01/07 MOLINA HEALTHCARE INC DE 2.02,9.01 05/01/07 MONARCH STAFFING, INC. NV 2.03,9.01 04/30/07 MONTPELIER RE HOLDINGS LTD D0 2.02,7.01,9.01 05/01/07 MoSys, Inc. CA 2.02,9.01 05/01/07 MPS GROUP INC FL 8.01 04/30/07 MRV COMMUNICATIONS INC DE 2.02,8.01 04/25/07 MTM Technologies, Inc. NY 1.01,1.02,5.02,9.01 04/26/07 MVC CAPITAL, INC. DE 8.01 04/30/07 Myriad Entertainment & Resorts, Inc. 1.01,9.01 04/26/07 MYRIAD GENETICS INC DE 2.02,9.01 05/01/07 NACCO INDUSTRIES INC DE 1.01,9.01 04/25/07 NACCO INDUSTRIES INC DE 2.02,9.01 05/01/07 NACCO INDUSTRIES INC DE 2.02,7.01,9.01 05/01/07 NARA BANCORP INC DE 2.02,9.01 04/30/07 NARROWSTEP INC DE 5.02,9.01 04/30/07 NASHUA CORP MA 2.02,9.01 04/30/07 NATIONAL CITY CORP DE 1.01,9.01 04/30/07 NATIONAL SECURITY GROUP INC DE 8.01,9.01 04/19/07 NATIONSTAR HOME EQUITY LOAN TRUST 200 DE 8.01,9.01 05/01/07 NAVTEQ CORP DE 2.02,9.01 05/01/07 NBTY INC DE 7.01,9.01 04/26/07 NCI, Inc. DE 2.02,7.01,9.01 05/01/07 NDS GROUP PLC X0 2.02,9.01 05/01/07 NEOWARE INC DE 2.02,5.02,9.01 04/27/07 NEPHROS INC DE 5.02,8.01,9.01 04/30/07 NeuroMetrix, Inc. 2.02,9.01 05/01/07 NEW HAMPSHIRE THRIFT BANCSHARES INC DE 8.01,9.01 04/27/07 NEWPARK RESOURCES INC DE 8.01,9.01 05/01/07 Newport Gold, Inc. NV 8.01,9.01 04/27/07 NEWS CORP 8.01,9.01 05/01/07 NEWTEK BUSINESS SERVICES INC NY 7.01,9.01 04/30/07 NEXEN INC A0 9.01 05/01/07 NOBLE CORP 5.02,9.01 04/25/07 NOBLE INTERNATIONAL, LTD. DE 5.02,9.01 04/27/07 AMEND NORD RESOURCES CORP DE 1.01,9.01 04/30/07 NORDSTROM INC WA 1.01,2.03,9.01 04/25/07 NORTH CENTRAL BANCSHARES INC IA 2.02,9.01 05/01/07 NORTH EUROPEAN OIL ROYALTY TRUST DE 2.02,9.01 04/30/07 NORTHWEST AIRLINES CORP DE 2.02,9.01 05/01/07 NORTHWEST AIRLINES CORP DE 2.02,9.01 05/01/07 NOVASTAR FINANCIAL INC MD 1.01,2.03,9.01 04/25/07 NOVATEL WIRELESS INC DE 2.02,9.01 05/01/07 NUCO2 INC /FL FL 2.02,7.01,9.01 05/01/07 NUMEREX CORP /PA/ PA 2.02,9.01 03/31/07 NUTRITION 21 INC NY 5.02 04/26/07 NYMEX HOLDINGS INC DE 2.02,9.01 05/01/07 OCEANEERING INTERNATIONAL INC DE 2.02,9.01 05/01/07 OCWEN FINANCIAL CORP FL 5.02 04/26/07 OCWEN FINANCIAL CORP FL 8.01,9.01 04/30/07 OFFICEMAX INC DE 5.05,8.01,9.01 04/25/07 OMNI ENERGY SERVICES CORP LA 1.02,5.02 04/25/07 Omniture, Inc. DE 2.02,9.01 05/01/07 Onstream Media CORP FL 1.01,2.01,3.02,7.01,9.01 03/26/07 AMEND Orchids Paper Products CO /DE DE 2.02,5.02,7.01,9.01 04/26/07 Origen Residential Securities, Inc. DE 8.01,9.01 04/27/07 PAC-WEST TELECOMM INC 1.01,1.02,1.03,2.03,2.04,2.05, 04/24/07 5.02,9.01 PARK ELECTROCHEMICAL CORP NY 9.01 05/01/07 PATCH INTERNATIONAL INC/CN 1.01,2.01,3.02,5.01,5.02,5.03, 12/15/06 AMEND 8.01,9.01 PATCH INTERNATIONAL INC/CN 1.01,2.01,7.01,9.01 03/08/07 AMEND PATRICK INDUSTRIES INC IN 2.02,9.01 04/30/07 PC MALL INC DE 2.02,9.01 05/01/07 PDG ENVIRONMENTAL INC DE 8.01,9.01 05/01/07 PEDIATRIC SERVICES OF AMERICA INC DE 8.01,9.01 04/29/07 PEGASYSTEMS INC MA 2.02,3.01,9.01 04/25/07 PENN NATIONAL GAMING INC PA 2.02,9.01 04/26/07 PENNSYLVANIA REAL ESTATE INVESTMENT T PA 2.02,9.01 05/01/07 PERICOM SEMICONDUCTOR CORP CA 2.02,9.01 04/26/07 AMEND PEROT SYSTEMS CORP DE 2.02,9.01 05/01/07 PetroHunter Energy Corp MD 1.01,7.01,9.01 12/29/06 AMEND Phantom Entertainment, Inc. DE 1.01,3.02,9.01 04/17/07 PHOENIX TECHNOLOGIES LTD DE 2.02,9.01 04/30/07 PILGRIMS PRIDE CORP DE 7.01 05/01/07 PILGRIMS PRIDE CORP DE 7.01 05/01/07 PILGRIMS PRIDE CORP DE 2.02,9.01 04/26/07 PINNACLE AIRLINES CORP DE 7.01 04/30/07 Pinpoint Advance CORP 1.01,9.01 04/25/07 PLANTRONICS INC /CA/ DE 2.02,7.01,9.01 03/31/07 PLAYBOY ENTERPRISES INC DE 5.02 04/30/07 PLC SYSTEMS INC 1.01 04/26/07 PONIARD PHARMACEUTICALS, INC. WA 8.01,9.01 04/30/07 POST PROPERTIES INC GA 2.02,9.01 05/01/07 POWER ONE INC DE 2.02,9.01 05/01/07 PRAXAIR INC DE 5.02 04/30/07 PREMIER FINANCIAL BANCORP INC KY 2.02,9.01 04/27/07 PRIMEDIA INC DE 5.02 04/30/07 PRINCIPAL FINANCIAL GROUP INC DE 2.02 04/30/07 PROCTER & GAMBLE CO OH 2.02 03/31/07 PROGENICS PHARMACEUTICALS INC DE 7.01,9.01 05/01/07 PROLOGIS MD 2.02,9.01 05/01/07 PRUDENTIAL BANCORP INC OF PENNSYLVANI 2.02,9.01 05/01/07 PS BUSINESS PARKS INC/CA CA 7.01,9.01 04/30/07 PURCHASE POINT MEDIA CORP MN 7.01 05/01/07 PUREDEPTH, INC. CO 4.01,4.02,9.01 04/25/07 QCR HOLDINGS INC DE 8.01,9.01 04/30/07 QEP CO INC DE 1.01,2.03 04/26/07 QUAKER FABRIC CORP /DE/ DE 1.01 04/30/07 QUEST RESOURCE CORP NV 5.02 04/26/07 QUINTEK TECHNOLOGIES INC 5.02,9.01 04/19/07 QWEST COMMUNICATIONS INTERNATIONAL IN DE 2.02 05/01/07 Rackable Systems, Inc. DE 5.02 04/25/07 RAIKE FINANCIAL GROUP INC/GA GA 5.02 04/20/07 RAIT Financial Trust MD 2.02,9.01 04/30/07 RAMTRON INTERNATIONAL CORP DE 5.02,5.03,9.01 04/25/07 RAPHAEL INDUSTRIES LTD. NV 8.01 04/30/07 REMINGTON ARMS CO INC/ DE 5.02 04/25/07 REMINGTON ARMS CO INC/ DE 7.01,9.01 05/01/07 REMINGTON ARMS CO INC/ DE 2.02,9.01 04/30/07 AMEND RENT A CENTER INC DE 2.02,9.01 04/30/07 REPLIDYNE INC DE 2.02,9.01 05/01/07 Restore Medical, Inc. DE 2.02,9.01 05/01/07 REX STORES CORP DE 2.01,2.03,2.04,9.01 04/30/07 RF MONOLITHICS INC /DE/ DE 5.02,7.01,9.01 04/30/07 RIDGEFIELD ACQUISITION CORP CO 2.01,8.01 04/26/07 RIMAGE CORP MN 2.02,9.01 04/30/07 ROCK OF AGES CORP DE 2.02,9.01 05/01/07 ROCKY MOUNTAIN MINERALS INC WY 1.01,2.03 04/30/07 ROLLINS INC DE 8.01 04/24/07 ROYAL CARIBBEAN CRUISES LTD 2.02 03/31/07 RR Donnelley & Sons Co DE 2.02,5.02,9.01 04/30/07 RTI INTERNATIONAL METALS INC OH 2.02,9.01 04/30/07 RTW INC /MN/ MN 5.02 04/25/07 Ruths Chris Steak House, Inc. DE 2.02,9.01 05/01/07 SAFECO CORP WA 2.02,9.01 05/01/07 SALISBURY BANCORP INC CT 2.02,9.01 04/30/07 SANGAMO BIOSCIENCES INC DE 2.02,9.01 05/01/07 SANTARUS INC DE 2.02,9.01 05/01/07 SAVVIS, Inc. DE 8.01 05/01/07 SCHAWK INC DE 2.02 05/01/07 SCICLONE PHARMACEUTICALS INC DE 1.01 04/25/07 SCOTTS MIRACLE-GRO CO OH 2.02,9.01 05/01/07 Securac Corp NV 3.01 04/18/07 AMEND Seneca Gaming Corp XX 1.01,9.01 04/27/07 SENIOR HOUSING PROPERTIES TRUST MD 2.02,9.01 05/01/07 SHARPS COMPLIANCE CORP DE 2.02,9.01 05/01/07 Shea Development Corp. 1.01,9.01 04/26/07 Shire plc 8.01,9.01 05/01/07 SIERRA PACIFIC RESOURCES /NV/ NV 2.02,9.01 05/01/07 SIRIUS SATELLITE RADIO INC DE 2.02,8.01,9.01 05/01/07 SKYE INTERNATIONAL, INC NV 8.01 05/01/07 SMART VIDEO TECHNOLOGIES INC 5.02 04/27/07 SMART VIDEO TECHNOLOGIES INC 1.01,8.01,9.01 04/27/07 SMARTIRE SYSTEMS INC 1.01,2.03,3.02,9.01 04/30/07 SMITH INTERNATIONAL INC DE 5.02,9.01 04/24/07 SONIC AUTOMOTIVE INC DE 2.02,7.01,9.01 05/01/07 SONIC FOUNDRY INC MD 2.02,9.01 05/01/07 SOUTHERN COPPER CORP/ DE 8.01 04/30/07 SOUTHWESTERN ENERGY CO AR 2.02,9.01 04/30/07 SOUTHWESTERN ENERGY CO AR 7.01 05/01/07 SOUTHWESTERN ENERGY CO AR 7.01 05/01/07 SPARTAN MOTORS INC MI 2.02,9.01 05/01/07 SPARTAN MOTORS INC MI 5.02,7.01,9.01 04/26/07 Specialty Underwriters Alliance, Inc. DE 5.02,9.01 05/01/07 SPHERIX INC DE 8.01,9.01 04/26/07 SPSS INC DE 2.02,9.01 05/01/07 ST JOE CO FL 2.02,9.01 05/01/07 STANDARD MANAGEMENT CORP IN 1.01,9.01 04/27/07 STANDARD PACIFIC CORP /DE/ DE 5.02 04/25/07 Stanley-Martin Communities, LLC DE 2.02,9.01 04/26/07 STEEL TECHNOLOGIES INC KY 8.01,9.01 04/27/07 STEINER LEISURE LTD C5 1.01 05/01/07 Stereotaxis, Inc. DE 7.01 05/01/07 STEWART INFORMATION SERVICES CORP DE 1.01 04/27/07 STIFEL FINANCIAL CORP DE 7.01,9.01 05/01/07 STRYKER CORP MI 5.02 04/25/07 AMEND STUDENT LOAN CORP DE 5.02 04/30/07 SULPHCO INC NV 2.03,9.01 04/27/07 SUMTOTAL SYSTEMS INC DE 2.02,9.01 05/01/07 Surge Global Energy, Inc. 5.02 04/27/07 SUSQUEHANNA BANCSHARES INC PA 1.01,5.02,9.01 04/30/07 TANDY LEATHER FACTORY INC DE 2.02,9.01 05/01/07 TANOX INC DE 5.02 04/25/07 TARGET CORP MN 9.01 05/01/07 TAYLOR CAPITAL GROUP INC DE 5.02,9.01 04/26/07 TECHNE CORP /MN/ MN 2.02,9.01 05/01/07 TECHNE CORP /MN/ MN 5.02,9.01 05/01/07 TECHNITROL INC PA 5.02,9.01 05/01/07 TECO ENERGY INC FL 2.02,9.01 05/01/07 Teknik Digital Arts Inc. NV 1.01 04/27/07 TELEFLEX INC DE 2.02,9.01 04/30/07 TELEFLEX INC DE 2.02,7.01,9.01 05/01/07 TEMPUR PEDIC INTERNATIONAL INC DE 7.01,9.01 05/01/07 TERAX ENERGY, INC. NV 1.01,3.02,5.02,9.01 04/26/07 TEXAS PACIFIC LAND TRUST 2.02,9.01 05/01/07 THAXTON GROUP INC SC 5.02,9.01 04/25/07 THERMAGE INC DE 2.02,9.01 05/01/07 THERMOGENESIS CORP DE 5.02,9.01 04/24/07 THUNDER MOUNTAIN GOLD INC WA 1.01,3.02,9.01 04/15/07 TIBCO SOFTWARE INC DE 1.01,8.01,9.01 04/30/07 TIER TECHNOLOGIES INC DE 2.02,9.01 05/01/07 Timberline Resources Corp 5.02 04/30/07 TIVO INC DE 5.03,9.01 04/25/07 TODCO DE 7.01,9.01 04/30/07 TOPPS CO INC DE 2.02,9.01 03/03/07 TRANSOCEAN INC E9 7.01,9.01 05/01/07 TRI STATE 1ST BANK INC OH 1.01 05/01/07 TRI STATE 1ST BANK INC OH 1.01 05/01/07 TRI STATE 1ST BANK INC OH 1.01 05/01/07 TRI-CONTINENTAL CORP MD 7.01,9.01 04/30/07 TRI-CONTINENTAL CORP MD 7.01,9.01 05/01/07 AMEND TRIARC COMPANIES INC DE 1.01,5.02,9.01 04/30/07 TUESDAY MORNING CORP/DE DE 2.02,5.03,9.01 04/30/07 TULLYS COFFEE CORP 1.01,2.03,8.01,9.01 04/26/07 UDR, Inc. MD 2.02,9.01 04/30/07 Under Armour, Inc. MD 2.02,9.01 05/01/07 UNION BANKSHARES CO/ME ME 7.01,9.01 12/01/92 UNITED BANKSHARES INC/WV WV 2.02,9.01 05/01/07 UNITED COMMUNITY BANKS INC GA 5.02,9.01 04/25/07 UNITED ONLINE INC DE 2.02,9.01 05/01/07 UNITED REFINING CO PA 8.01,9.01 05/01/07 UNITED SECURITY BANCSHARES INC DE 2.02,9.01 05/01/07 UNITED THERAPEUTICS CORP DE 2.02,9.01 05/01/07 uWink, Inc. UT 8.01,9.01 05/01/07 VALEANT PHARMACEUTICALS INTERNATIONAL DE 2.02,9.01 05/01/07 Vanda Pharmaceuticals Inc. DE 2.02,9.01 05/01/07 VASOMEDICAL INC DE 5.02 04/30/07 VEECO INSTRUMENTS INC DE 1.01,7.01,9.01 04/26/07 VENTAS INC DE 1.01,2.01,2.03,3.02,3.03,5.03, 04/25/07 9.01 VENTURE FINANCIAL GROUP INC WA 2.02,9.01 05/01/07 VIACELL INC 2.02,9.01 05/01/07 VIACELL INC 1.02 04/30/07 Victory Acquisition Corp DE 8.01,9.01 04/30/07 Village Bank & Trust Financial Corp. 2.02,9.01 04/30/07 VISCOUNT SYSTEMS INC NV 5.02 04/27/07 VISEON INC NV 5.02 05/01/07 VISTA GOLD CORP 8.01,9.01 04/30/07 Vocus, Inc. DE 2.02,9.01 05/01/07 Voyager Petroleum, Inc. NV 1.01,5.02,9.01 04/24/07 VS HOLDINGS, INC. DE 2.02,9.01 04/30/07 WABASH NATIONAL CORP /DE DE 2.02,9.01 04/30/07 WATERSIDE CAPITAL CORP VA 5.02,9.01 05/01/07 WATSON PHARMACEUTICALS INC NV 2.02,9.01 05/01/07 WebMD Health Corp. DE 2.02,7.01,9.01 05/01/07 WEBSTER FINANCIAL CORP DE 5.02,9.01 04/26/07 WELLS REAL ESTATE FUND I GA 7.01,9.01 05/01/07 WELLS REAL ESTATE FUND II GA 7.01,9.01 05/01/07 WELLS REAL ESTATE FUND II-OW GA 7.01,9.01 05/01/07 WELLS REAL ESTATE FUND III L P GA 7.01,9.01 05/01/07 WELLS REAL ESTATE FUND IX LP GA 7.01,9.01 05/01/07 WELLS REAL ESTATE FUND VIII LP GA 7.01,9.01 05/01/07 WELLS REAL ESTATE FUND X L P GA 7.01,9.01 05/01/07 WELLS REAL ESTATE FUND XI L P GA 7.01,9.01 05/01/07 WELLS REAL ESTATE FUND XII LP GA 7.01,9.01 05/01/07 WELLS REAL ESTATE FUND XIII L P 7.01,9.01 05/01/07 WELLS REAL ESTATE FUND XIV LP GA 7.01,9.01 05/01/07 WESTAFF INC DE 1.01,1.02,5.01,5.02,5.03,8.01, 04/30/07 9.01 WESTAR ENERGY INC /KS KS 5.02,9.01 04/25/07 Western Iowa Energy, L.L.C. IA 7.01,9.01 04/25/07 WHITNEY HOLDING CORP LA 7.01,9.01 05/01/07 WHITNEY HOLDING CORP LA 5.02,9.01 04/25/07 Wilber CORP 2.02,9.01 04/27/07 AMEND WINTRUST FINANCIAL CORP IL 8.01,9.01 04/26/07 WISCONSIN ENERGY CORP WI 2.02 05/01/07 WYETH DE 5.02,9.01 04/27/07 WYNDHAM WORLDWIDE CORP DE 2.02,7.01,9.01 05/01/07 WYNDHAM WORLDWIDE CORP DE 7.01,9.01 05/01/07 XEROX CORP NY 1.01,2.03,9.01 04/30/07 YOUBET COM INC DE 8.01,9.01 04/30/07 YOUNG INNOVATIONS INC MO 2.02,9.01 04/30/07 YUM BRANDS INC NC 2.02,9.01 05/01/07 ZEBRA TECHNOLOGIES CORP/DE DE 5.02,9.01 04/25/07 ZIMMER HOLDINGS INC DE 5.02,9.01 04/25/07 ZONES INC WA 1.01,2.02,5.03,9.01 04/26/07 ZOOM TECHNOLOGIES INC DE 2.02,9.01 05/01/07