SEC NEWS DIGEST Issue 2007-104 May 31, 2007 ENFORCEMENT PROCEEDINGS TEMPO SECURITIES CORPORATION, ROBERT SHIFFRA, AND DENNIS ZAUSZNIEWSKI On May 31, the Commission issued an Order Making Findings and Imposing Remedial Sanctions Pursuant to Section 15(b) of the Securities Exchange Act of 1934 (Order) against Tempo Securities Corporation (Tempo), Robert Shiffra and Dennis Zauszniewski. The Order finds that Tempo, Shiffra, and Zauszniewski failed to establish reasonable supervisory procedures with a view toward detecting and preventing misconduct, failed to implement or enforce existing procedures, and failed to reasonably respond to red flags indicating possible misconduct by Applegate. The Order finds that due to this failure to supervise Applegate, he was able to operate a Ponzi scheme for nearly four years at Tempo, fraudulently raising approximately $3.7 million from over 100 investors, many of whom were Tempo customers. Applegate is currently serving a five year prison sentence for his fraud. Based on the above, the Order bars Shiffra and Zauszniewski from association with any broker or dealer in a supervisory capacity with the right to reapply after one year; orders Shiffra and Zauszniewski to each pay a $30,000 civil penalty, and revokes Tempo's broker-dealer registration after 180 days. In addition, Tempo undertakes to cease all securities business within 90 days. Tempo, Shiffra, and Zauszniewski consented to the issuance of the Order without admitting or denying any of the findings in the Order. (Rel. 34-55834; File No. 3-12549) NOTICE OF PROPOSED DISTRIBUTION PLAN AND OPPORTUNITY FOR COMMENT IN THE MATTER OF JANUS CAPITAL MANAGEMENT LLC On May 31, the Division of Enforcement for the United States Securities and Exchange Commission (Commission) gave notice that, pursuant to Rule 1103 of the Commission's Rules of Practice, Janus Capital Management LLC (JCM), with the approval of the proposed Fund Administrator, has filed its proposed Distribution Plan for the distribution of monies placed into a Fair Fund pursuant to Section 308(a) of the Sarbanes-Oxley Act of 2002 in the Matter of Janus Capital Management LLC, Administrative Proceeding File No. 3-11590. The Distribution Plan provides for distribution to all eligible investors, for the period spanning November 2001 through September 2003, their proportionate share of the $100 million in disgorgement and civil penalties paid by JCM to compensate such investors for injury they may have suffered as a result of market timing in Janus funds. Any interested persons may print a copy of the proposed Distribution Plan from the Commission's public website, http://www.sec.gov/litigation/admin/shtml, and JCM's public website, http://www.janus.com. Interested parties may also obtain a written copy of the proposed Distribution Plan by submitting a written request to Jeffrey Oraker. All persons desiring to comment on the Distribution Plan may submit their views, in writing, by no later than July 2, 2007, to the Office of the Secretary, U.S. Securities and Exchange Commission, 100 F Street, N.E., Washington, DC 20549-1090, or by using the Commission's Internet comment form (http://www.sec.gov/litigation/admin.shtml), or by sending an e-mail to rule-comments@sec.gov. Please include "Administrative Proceeding File Number 3-11590" on the subject line of any e-mail. Comments received will be publicly available. Persons should submit only information that they wish to make publicly available. For more information see Rels. IA-2277, IC-26532; File No. 3-11590; Press Rel. 2004-111. (Rel. 34-55835; File No. 3-11590) COURT ISSUES FINAL JUDGMENT BY CONSENT AGAINST LOHMUS HAAVEL & VIISEMANN AND OLIVER PEEK The Commission announced that on May 30 Judge Robert W. Sweet of the United States District Court for the Southern District of New York issued a Final Judgment against Lohmus Haavel & Viisemann (LHV), an Estonian financial services company, and Oliver Peek, a former employee of LHV, who is a citizen and resident of Estonia. LHV and Peek are the remaining defendants in a fraud action filed by the Commission on Nov. 1, 2005. Previously, on Aug. 17, 2006, the court entered a Final Judgment against the only other defendant in the action, Kristjan Lepik, a former partner of LHV who also is a citizen and resident of Estonia. The Commission alleged in its complaint that, from at least January 2005 until the scheme was halted by the Commission's filing of an emergency action in the District Court, the defendants conducted a fraudulent scheme involving the electronic theft and trading in advance of more than 360 confidential, non-public press releases issued by more than 200 U.S. public companies. The Commission alleged that the defendants illegally traded on confidential, non-public information fraudulently stolen from the website of Business Wire, a leading commercial disseminator of news releases and regulatory filings for companies and groups throughout the world. Without admitting or denying the allegations in the Commission's complaint, Peek and LHV consented to a Final Judgment permanently enjoining them from violating Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. The Final Judgment also orders Peek to pay disgorgement in the amount of $13,000,000, representing the illegal profits from the alleged scheme, together with a civil penalty of $1,350,000. LHV was also ordered to pay a civil penalty of $650,000. [SEC v. Lohmus Haavel & Viisemann, et al., Civil Action No. 05-9259-RWS (S.D.N.Y.)] (LR-20134) SEC SUES DAVID L. NALLY FOR FRAUDULENT WASH SALES The Commission today filed a settled injunctive action in the United States District Court for the District of Columbia against David Lon Nally (Nally), a resident of Ivins, Utah, alleging that Nally engaged in a fraudulent trading scheme from at least Jan. 14, 2004 through Nov. 29, 2004. The complaint alleges that Nally executed at least 138 wash sales in eight different stocks between various brokerage accounts that he controlled in order to transfer funds from a traditional IRA account to a Roth IRA account. As alleged in the complaint, to accomplish his fraudulent goal, Nally used thinly traded stocks, and executed his wash sales in the less liquid after-hours market. The wash sales consisted of near-simultaneous matching limit orders to buy and sell the same securities, which were placed in two accounts Nally controlled and were often placed at prices that were away from the existing market price to further ensure his buy order was filled with securities from the account in which he placed the sell order. According to the complaint, through his fraudulent scheme, Nally sought to avoid the tax consequences of withdrawing funds from his traditional IRA account and thereby violated Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act) and Exchange Act Rule 10b-5. Through the wash trades Nally improperly shifted approximately $152,606.80 from his traditional IRA account to his Roth IRA account. Simultaneously with the filing of the complaint, Nally consented, without admitting or denying the allegations of the Commission's complaint, to the entry of a final judgment that: (i) permanently enjoins him from violating Section 10(b) of the Exchange Act and Exchange Act Rule 10b-5 and (ii) requires him to pay a civil penalty in the amount of $30,000. [SEC v. David Lon Nally, Civil Action No. 1:07-cv-00991 (D.D.C.)] (LR-20135) SEC SETTLES WITH MERCURY INTERACTIVE AND SUES FORMER MERCURY OFFICERS FOR STOCK OPTION BACKDATING AND OTHER FRAUDULENT CONDUCT Mercury Agrees To Pay $28 Million Civil Penalty The Commission today filed civil fraud charges in federal district court for the Northern District of California against California-based software maker Mercury Interactive, LLC (formerly known as Mercury Interactive Corporation) and four former senior officers of Mercury -- former Chairman and Chief Executive Officer Amnon Landan, former Chief Financial Officers Sharlene Abrams and Douglas Smith, and former General Counsel Susan Skaer. The SEC alleges that the former senior officers perpetrated a fraudulent and deceptive scheme from 1997 to 2005 to award themselves and other employees undisclosed, secret compensation by backdating stock option grants and fail to record hundreds of millions of dollars of compensation expense. The SEC also alleges that during this period Mercury, through Landan and at times Abrams, Smith or Skaer, backdated stock option exercises, made fraudulent disclosures concerning Mercury's "backlog" of sales revenues to manage its reported earnings, and structured fraudulent loans for option exercises by overseas employees to avoid recording expenses. Mercury, which was acquired by Hewlett-Packard Company on November 8, 2006, after the alleged misconduct, settled the matter by agreeing to pay a $28 million civil penalty and to be permanently enjoined. The SEC's case against the four former officers is litigating. The SEC's complaint alleges that from 1997 to 2002, Mercury, acting through Landan and at various times Abrams, Smith and Skaer, backdated the date on which stock options were granted to executives and employees. The backdating made it appear that the options were granted at times corresponding to low points of the closing price of the company's stock -- despite the fact that the purported grant date bore no relation to when the grant was actually approved -- and resulted in artificially and fraudulently low exercise prices for those options. The senior officers used hindsight to select the purported grant dates of the options, backdating the grants by over four months and making the grants in-the-money from 44 cents to $60 on the date they were actually approved. The complaint alleges that from 1997 through 2005, the accounting consequences of these benefits were then concealed as Landan, and at various times Abrams, Smith, Skaer and others, caused Mercury to fail to record over $258 million in compensation expenses and to provide false and misleading compensation disclosures to Mercury's shareholders in filings with the Commission. Mercury and the senior executives continued the backdating for years in spite of a specific change mandated and approved by shareholders in 1998 that required the exercise price of all employee options to be 100% of the fair market value of the company's stock on the grant date. The SEC alleges that the company backdated 45 different stock option grants to executives and employees, representing every grant made by the company to executives and employees during 1997 to April 2002. As alleged in the complaint, Skaer, or others at here direction, prepared false documentation memorializing the grants, including false written consents and meeting minutes. The complaint alleges that Landan, Abrams, Smith and Skaer each personally benefited by receiving backdated stock options that were in-the-money by, in the aggregate, millions of dollars through the fraudulent scheme. The complaint also alleges that from 1998 through 2001, Mercury, acting through Landan, Abrams and Skaer, fraudulently backdated the date of option exercises of certain senior Mercury officers. According to the complaint, senior executives were given preferential treatment and on multiple occasions were permitted to backdate the date of exercise of stock options with the company. The complaint alleges that these executives, including Landan and Abrams, backdated option exercises to dates consistent with low-points of the company's stock, in order to minimize their taxable gain on exercise or receive more favorable long-term capital gains treatment on profits they earned upon the later sale of the stock acquired through exercise. For example, the complaint alleges that in connection with three backdated exercises, Landan was able to underreport over $18 million in gains upon exercise. In fact, Landan and Abrams at times backdated the exercise of backdated option grants. The company concealed from its shareholders the benefits reaped by these executives by making fraudulent proxy disclosures relating to officer stock option exercises, while Landan, Abrams and Skaer also concealed the backdated exercises in Forms 4 filed with the Commission. In addition, the complaint alleges that during at least 1997 through 2001, Mercury, through Landan, Abrams and others, secretly managed the company's reported earnings per share (EPS) to meet or exceed financial analyst expectations by manipulating the recognition of revenue and making fraudulent disclosures concerning its sales orders. According to the complaint, Mercury stopped the shipment of its products once revenue targets for a period had been achieved, pushing the recognition of the revenue into subsequent periods. Between 1998 and 2001, this practice allowed the company to shift material amounts of revenue between reporting periods (from between $35 million to approximately $182 million in revenues). The company concealed the effect of this stop-shipment practice from the public through fraudulent and misleading statements and omissions concerning the "backlog" of its product bookings. Landan and Abrams understood that the backlog of revenues was material information that was being concealed from analysts and investors. For example, a 1999 PowerPoint presentation by Abrams to Landan and others concerning the company's financial picture stated in a slide: "Our Hidden Backlog . . . What Any Analyst Would Love to Get Their Hands On!" Finally, the complaint alleges that during 1999 through 2005, at various times Abrams, Skaer, and others participated in the fraudulent structuring of loans for stock option exercises by overseas employees of the company in order to conceal the variable accounting consequences of those transactions, causing the company to fail to report approximately $24 million in required compensation expenses, which materially overstated the company's reported pre-tax earnings during this period. Without admitting or denying the SEC's allegations, Mercury agreed to pay a $28 million civil penalty to settle the Commission's charges. Mercury also agreed to an injunction that permanently enjoins it from violating Section 17(a) of the Securities Act of 1933, Sections 10(b), 13(a), 13(b)(2)(A), 13(b)(2)(B), and 14(a) of the Securities Exchange Act of 1934 (Exchange Act), and Exchange Act Rules 10b-5, 12b-20, 13a- 1, 13a-13, and 14a-9. The complaint alleges that Landan, Abrams, Smith and Skaer violated or aided and abetted violations of the antifraud, record-keeping, financial reporting, internal controls, equity transaction reporting and proxy provisions of the federal securities laws. The complaint also alleges that Landan and Smith violated Exchange Act Rule 13a-14 by signing certifications required by Section 302 of the Sarbanes- Oxley Act of 2002 that were false and misleading concerning Mercury's 2002 through 2005 periodic reports. The SEC's complaint seeks against each of the individuals permanent injunctions, disgorgement with prejudgment interest, civil monetary penalties and officer and director bars. In addition, the complaint seeks against Landan and Smith reimbursement of bonuses and profits from stock sales pursuant to Section 304 of the Sarbanes-Oxley Act. [SEC v. Mercury Interactive, LLC (f/k/a Mercury Interactive Corporation), Amnon Landan, Sharlene Abrams, Douglas Smith, and Susan Skaer, Case No.07-2822 (RS) (N.D.Cal.)] (LR-20136; Press Rel. 2007-108) BROCADE TO PAY $7 MILLION PENALTY TO SETTLE CHARGES FOR FRAUDULENT STOCK OPTION BACKDATING On May 31, the Commission filed a civil action against Brocade Communications Systems, Inc., a San Jose, California computer networking company, for falsifying its reported income from 1999 through 2004. Brocade has agreed to pay a $7 million penalty to settle charges that it committed fraud through its former CEO and other former executives who repeatedly granted backdated stock options, misstated compensation expenses, and concealed the conduct by falsifying documents. The Commission's complaint, filed in federal court in San Francisco, alleges that Brocade's former CEO Gregory L. Reyes routinely provided extra compensation to employees by granting valuable "in-the-money" stock options for which a financial statement expense was required. To avoid reporting to investors the hundreds of millions of dollars in undisclosed compensation expenses, Brocade's former executives allegedly concealed the fact that the options had been granted "in- the-money" by creating records making it falsely appear that the options had been granted at a lower price on an earlier date. As the Commission alleged in its complaint against Brocade, and its earlier complaint against Reyes and other former executives, Brocade backdated dozens of grants for tens of millions of stock options. Among other things, Brocade personnel allegedly backdated large option grants for prized new hires to dates before the employees had even interviewed at the Company, creating false paperwork to make it appear the employees had been hired months earlier. Without admitting or denying the Commission's allegations, Brocade has agreed to settle the charges by consenting to payment of a $7 million civil penalty and a permanent injunction against further violations of Section 17(a) of the Securities, Sections 10(b), 13(a), 13(b)(2)(A), and 13(b)(2)(B) of the Securities Exchange Act, and Rules 10b-5, 12b- 20, 13a-1, 13a-11, and 13a-13 thereunder. On July 20, 2006, the Commission charged Reyes, as well as former Vice President of Human Resources Stephanie Jensen, and former CFO Antonio Canova, with fraud and other securities law violations; that action is ongoing. [SEC v. Brocade Communications Systems, Inc., Case No. 07- 2821 (JCS)] (LR-20137; Press Rel. 2007-107) INVESTMENT COMPANY ACT RELEASES FIRST TRUST EXCHANGE-TRADED FUND, ET AL. An order has been issued on an application filed by First Trust Exchange-Traded Fund, et al. under Section 12(d)(1)(J) of the Investment Company 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 permits 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-27845 - May 30) FIRST AMERICAN INVESTMENT FUNDS, INC., ET AL. An order has been issued on an application filed by First American Investment Funds, Inc., et al. for an exemption from Section 15(a) of the Investment Company Act and Rule 18f-2 under the Act. The order permits the applicants to enter into and materially amend subadvisory agreements without shareholder approval and grants relief from certain disclosure requirements. (Rel. IC-27846 - May 30) JOHN HANCOCK TRUST, ET AL. A notice has been issued giving interested persons until June 25, 2007, to request a hearing on an application filed by John Hancock Trust, et al. for an order under Section 12(d)(1)(J) of the Investment Company 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 registered open-end management investment companies to acquire shares of other registered open-end management investment companies and unit investment trusts that are within and outside the same group of investment companies. (Rel. IC-27848 - May 30) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change and Amendment No. 1 thereto filed by the National Association of Securities Dealers relating to extension of NASD's authority under the cease and desist pilot program (SR-NASD- 2007-033) have 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 June 4. (Rel. 34-55819) A proposed rule change filed by the American Stock Exchange relating to Floor Broker Zone requirements in AEMI (SR-Amex-2007-52) has become effective pursuant to Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of June 4. (Rel. 34-58824). 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: . N-2 Highland Capital Multi-Strategy Fund, TWO GALLERIA TOWER, 13455 NOEL ROAD, SUITE 800, DALLAS, TX, 752240, 1-877-665-1287 - 0 ($4,000,000.00) Equity, (File 333-143345 - May. 30) (BR. 16) S-8 BIOMERICA INC, 1533 MONROVIA AVENUE, NEWPORT BEACH, CA, 92663, 9496452111 - 980,615 ($627,632.00) Equity, (File 333-143346 - May. 30) (BR. 10A) S-8 UMPQUA HOLDINGS CORP, ONE SW COLUMBIA STREET, SUITE 1200, PORTLAND, OR, 97258, 971-544-1085 - 542,327 ($1.00) Equity, (File 333-143347 - May. 30) (BR. 07B) S-3 ACORDA THERAPEUTICS INC, 15 SKYLINE DRIVE, HAWTHORNE, NY, 10532, 914-347-4300 - 0 ($178,653,315.00) Equity, (File 333-143348 - May. 30) (BR. 01A) S-4 BT Triple Crown Capital Holdings III, Inc., 100 FEDERAL STREET, C/O THOMAS H. LEE PARTNERS, L.P., BOSTON, MA, 02110, 617-227-1050 - 0 ($1,200,000,000.00) Equity, (File 333-143349 - May. 30) (BR. 11) SB-2 CHEMOKINE THERAPEUTICS CORP, 6190 AGRONOMY ROAD, SUITE 405, VANCOUVER, A1, V6T 1Z3, 604-8220301 - 0 ($45,439,375.00) Equity, (File 333-143350 - May. 30) (BR. 01A) S-3ASR LYONDELL CHEMICAL CO, 1221 MCKINNEY ST, SUITE 700, HOUSTON, TX, 77010, 713-652-7200 - 0 ($0.00) Non-Convertible Debt, (File 333-143351 - May. 30) (BR. 06A) SB-2 LODESTAR MINING INC, 253 SOUTH LIMESTONE STREET, LEXINGTON, KY, 40508, 416 505 1593 - 2,000,000 ($100,000.00) Equity, (File 333-143352 - May. 30) (BR. 04) S-8 DYNAMIC MATERIALS CORP, 3036655700 - 950,000 ($33,012,500.00) Equity, (File 333-143355 - May. 30) (BR. 06B) S-8 AMERIRESOURCE TECHNOLOGIES INC, 3440 E. RUSSELL ROAD, SUITE 217, LAS VEGAS, NV, 89120, 702-214-4245 - 125,000,000 ($635,000.00) Equity, (File 333-143356 - May. 30) (BR. 08C) S-8 RARE HOSPITALITY INTERNATIONAL INC, 8215 ROSWELL RD, BLDG 600, ATLANTA, GA, 30350, 7703999595 - 450,000 ($13,185,000.00) Equity, (File 333-143357 - May. 30) (BR. 05C) S-8 AMARIN CORP PLC\UK, 110 CANNON STREET, LONDON, X0, EC4N 6AR, 44-0-207-907-2442 - 4,000,000 ($2,640,000.00) Equity, (File 333-143358 - May. 30) (BR. 01A) S-8 NEOSE TECHNOLOGIES INC, 102 ROCK RD, HORSHAM, PA, 19044, 2159819000 - 1,500,000 ($3,540,000.00) Equity, (File 333-143359 - May. 30) (BR. 01B) S-8 AXT INC, 4821 TECHNOLOGY DRIVE, FREMONT, CA, 94538, 5106835900 - 0 ($4,996,000.00) Equity, (File 333-143366 - May. 30) (BR. 10A) S-8 TOLL BROTHERS INC, 250 GIBRALTAR ROAD, HORSHAM, PA, 19044, 2159388000 - 10,000,000 ($303,500,000.00) Equity, (File 333-143367 - May. 30) (BR. 06A) N-2 Global Real Estate Fund of Funds I-A, L.P., 518 SEVENTEENTH STREET, SUITE 1200, DENVER, CO, 80202, 303-869-4600 - 1,000 ($1,000,000.00) Equity, (File 333-143368 - May. 30) (BR. ) S-8 SUPREME INDUSTRIES INC, P O BOX 237, 2581 EAST KERCHER ROAD, GOSHEN, IN, 46528, 5746423070 - 0 ($1,605,000.00) Equity, (File 333-143369 - May. 30) (BR. 05C) S-8 MOHAWK INDUSTRIES INC, 160 S INDUSTRIAL BLVD, PO BOX 12069, CALHOUN, GA, 30701, 678-355-5814 - 3,200,000 ($310,912,000.00) Equity, (File 333-143370 - May. 30) (BR. 02C) S-8 TREY RESOURCES INC, 750 RT 34, MATANAN, NJ, 07747, 730 441 7700 - 85,140,000 ($83,436.00) Equity, (File 333-143371 - May. 30) (BR. 08C) S-8 WHIRLPOOL CORP /DE/, WHIRLPOOL CNTR 2000 M 63, C/O CORPORATE SECRETARY, BENTON HARBOR, MI, 49022-2692, 6169235000 - 0 ($445,812,000.00) Equity, (File 333-143372 - May. 30) (BR. 11C) S-8 ULURU INC., 4452 BELTWAY DRIVE, ADDISON, TX, 75001, 214-905-5145 - 4,000,000 ($18,900,000.00) Equity, (File 333-143373 - May. 30) (BR. 01B) S-8 CORTEX PHARMACEUTICALS INC/DE/, 15241 BARRANCA PKWY, IRVINE, CA, 92718, 7147273157 - 0 ($7,306,000.00) Equity, (File 333-143374 - May. 30) (BR. 01A) S-8 PETER KIEWIT SONS INC /DE/, 1000 KIEWIT PLAZA, 3555 FARNAM STREET, OMAHA, NE, 68131, 4023422052 - 1,250,000 ($70,562,500.00) Equity, (File 333-143375 - May. 30) (BR. 06C) S-8 OMNIVISION TECHNOLOGIES INC, 930 THOMPSON PL, SUNNYVALE, CA, 94085, 4087333030 - 0 ($70,522,592.16) Equity, (File 333-143376 - May. 30) (BR. 10C) S-8 APPLIED MATERIALS INC /DE, 3050 BOWERS AVE, SANTA CLARA, CA, 95054-3299, 4087275555 - 70,000,000 ($1,334,900,000.00) Equity, (File 333-143377 - May. 30) (BR. 10A) S-8 PURE BIOSCIENCE, 1725 GILLESPIE WAY, STE H, EL CAJON, CA, 92020, 6195968600 - 5,000,000 ($15,000,000.00) Equity, (File 333-143378 - May. 30) (BR. 06C) S-3 ADA-ES INC, 3,000,000 ($57,690,000.00) Equity, (File 333-143379 - May. 30) (BR. 06B) F-10 NEXEN INC, 801-7TH AVENUE SW, CALGARY ALBERTA CANA, A0, T2P 3P7, 4036994000 - 2,500,000,000 ($2,500,000,000.00) Unallocated (Universal) Shelf, (File 333-143380 - May. 30) (BR. 04C) S-8 CITADEL BROADCASTING CORP, 7201 W LAKE MEAD BLVD, SUITE 400, LAS VEGAS, NV, 89128, 7028048204 - 0 ($70,240,000.00) Equity, (File 333-143381 - May. 30) (BR. 11B) S-1 Innophos Holdings, Inc., 259 PROSPECT PLAINS ROAD, CRANBURY, NJ, 08512, (609) 495 2495 - 0 ($91,425,000.00) Equity, (File 333-143382 - May. 30) (BR. 06A) S-1 ORCHESTRA THERAPEUTICS, INC., 5931 DARWIN COURT, CARLSBAD, CA, 92008, 7604317080 - 0 ($1,418,205.00) Equity, (File 333-143383 - May. 30) (BR. 01A) S-8 NORTHWEST AIRLINES CORP, 2700 LONE OAK PKWY, EAGAN, MN, 55121, 6127262111 - 21,333,248 ($575,997,696.00) Equity, (File 333-143384 - May. 30) (BR. 05C) F-6 TELECOM CORP OF NEW ZEALAND LTD, TELECOM HOUSE, 68 JERVOIS QUAY, WELLINGTON, Q2, 00000, 64 4 4989103 - 200,000,000 ($10,000,000.00) ADRs/ADSs, (File 333-143386 - May. 30) (BR. 11B) 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 ------------------------------------------------------------------------------------------------------- a21, Inc. DE 5.02 05/29/07 AAC Group Holding Corp. DE 5.02 04/16/07 AMEND ABN AMRO MORTGAGE CORP SERIES 1999-RS DE 8.01,9.01 01/29/07 ABN AMRO MORTGAGE CORP SERIES 1999-RS DE 8.01,9.01 02/28/07 ABN AMRO MORTGAGE CORP SERIES 1999-RS DE 8.01,9.01 01/27/06 ABN AMRO MORTGAGE CORP SERIES 1999-RS DE 8.01,9.01 03/01/06 ABN AMRO MORTGAGE CORP SERIES 1999-RS DE 8.01,9.01 03/29/06 ABN AMRO MORTGAGE CORP SERIES 1999-RS DE 8.01,9.01 04/27/06 ABN AMRO MORTGAGE CORP SERIES 1999-RS DE 8.01,9.01 05/30/06 ABN AMRO MORTGAGE CORP SERIES 1999-RS DE 8.01,9.01 06/28/06 ABN AMRO MORTGAGE CORP SERIES 1999-RS DE 8.01,9.01 07/27/06 ABN AMRO MORTGAGE CORP SERIES 1999-RS DE 8.01,9.01 08/29/06 ABN AMRO MORTGAGE CORP SERIES 1999-RS DE 8.01,9.01 09/27/06 ABN AMRO MORTGAGE CORP SERIES 1999-RS DE 8.01,9.01 10/27/06 ABN AMRO MORTGAGE CORP SERIES 1999-RS DE 8.01,9.01 11/29/06 ABN AMRO MORTGAGE CORP SERIES 1999-RS DE 8.01,9.01 12/28/06 ACE COMM CORP MD 3.01,9.01 05/23/07 ACE Securities Corp. Home Equity Loan DE 9.01 05/30/07 ACTUANT CORP WI 8.01,9.01 05/30/07 Adams Respiratory Therapeutics, Inc. DE 8.01,9.01 05/25/07 Adjustable Rate Mortgage Loan Trust 2 DE 8.01,9.01 05/30/07 ADVANCED MEDICAL OPTICS INC DE 8.01,9.01 04/02/07 AGILE SOFTWARE CORP DE 5.02,8.01,9.01 05/15/07 ALESCO FINANCIAL INC 5.02,9.01 05/25/07 Alliance Bancorp Trust 2007-OA1 9.01 05/29/07 ALLIED WASTE INDUSTRIES INC DE 5.02 05/30/07 ALPHA PRO TECH LTD DE 8.01,9.01 05/29/07 ALTUS EXPLORATIONS INC NV 5.02,9.01 05/29/07 AMASYS CORP DE 1.01 05/24/07 AMERICAN MEDICAL ALERT CORP NY 5.02,9.01 05/24/07 AMERICAN MEDICAL SYSTEMS HOLDINGS INC DE 5.02 05/29/07 American Natural Energy Corp OK 7.01,9.01 05/29/07 AMGEN INC DE 1.01,2.03,9.01 05/24/07 ANADIGICS INC DE 8.01 05/29/07 ANGEION CORP/MN MN 5.03,8.01,9.01 05/23/07 Animal Health International, Inc. DE 1.01,9.01 05/30/07 AP PHARMA INC /DE/ DE 5.02,9.01 05/29/07 APPLEBEES INTERNATIONAL INC DE 7.01,9.01 05/30/07 APRECIA INC CT 2.03,3.02,9.01 05/18/07 ARCHER DANIELS MIDLAND CO DE 8.01,9.01 05/30/07 ARCHSTONE SMITH OPERATING TRUST 1.01,2.03,9.01 05/29/07 ARCHSTONE SMITH TRUST MD 1.01,2.03,9.01 05/29/07 ARROWHEAD RESEARCH CORP DE 3.02,9.01 05/29/07 ARROWHEAD RESEARCH CORP DE 5.02,9.01 05/24/07 ARROWHEAD RESEARCH CORP DE 3.02 05/29/07 AMEND Asia Electrical Power International G 9.01 05/29/07 ATC HEALTHCARE INC /DE/ DE 2.02,9.01 05/29/07 Aurora Oil & Gas CORP UT 5.02,5.03,9.01 05/30/07 AUTOMATIC DATA PROCESSING INC DE 8.01 03/31/07 Averion International Corp. 1.01,5.03,8.01,9.01 05/23/07 BAB, INC. DE 4.01,9.01 05/30/07 BABYUNIVERSE, INC. FL 3.02,7.01,8.01,9.01 05/24/07 Banc of America Alternative Loan Trus DE 9.01 05/30/07 BANCINSURANCE CORP OH 5.02,9.01 05/30/07 BANNER CORP WA 5.02,9.01 05/30/07 Bear Stearns Asset Backed Securities DE 9.01 05/30/07 BELDEN INC. DE 1.01 05/23/07 BENTLEY PHARMACEUTICALS INC DE 5.02,9.01 05/23/07 BIOENVISION INC DE 3.03,9.01 05/30/07 BIOGEN IDEC INC. DE 1.01,8.01,9.01 05/29/07 Birmingham Bloomfield Bancshares MI 5.02 05/24/07 BLACK HAWK EXPLORATION 3.02,9.01 05/30/07 BLACKROCK CALIFORNIA MUNICIPAL 2018 T DE 9.01 05/30/07 BLACKROCK CORE BOND TRUST DE 9.01 05/30/07 BLACKROCK DIVIDEND ACHIEVERS TRUST DE 9.01 05/30/07 BLACKROCK FLORIDA MUNICIPAL 2020 TERM 9.01 05/30/07 BLACKROCK GLOBAL FLOATING RATE INCOME 9.01 05/30/07 BlackRock Long-Term Municipal Advanta 9.01 05/30/07 BLACKROCK LTD DURATION INCOME TRUST DE 9.01 05/30/07 BLACKROCK MARYLAND MUNICIPAL BOND TRU DE 9.01 05/30/07 BLACKROCK MUNICIPAL 2020 TERM TRUST 9.01 05/30/07 BLACKROCK PREFERRED OPPORTUNITY TRUST DE 9.01 05/30/07 BLACKROCK S&P QUALITY RANKINGS GLOBAL 9.01 05/30/07 BLACKROCK STRATEGIC BOND TRUST DE 9.01 05/30/07 BLACKROCK STRATEGIC DIVIDEND ACHIEVER DE 9.01 05/30/07 BLACKROCK VIRGINIA MUNICIPAL BOND TRU DE 9.01 05/30/07 BOE FINANCIAL SERVICES OF VIRGINIA IN VA 7.01,9.01 05/29/07 BOMBAY COMPANY INC DE 5.02 05/30/07 BOMBAY COMPANY INC DE 5.02 05/30/07 AMEND BORDERS GROUP INC MI 2.02,9.01 05/29/07 BORDERS GROUP INC MI 5.03,9.01 05/25/07 BOSTON CAPITAL REAL ESTATE INVESTMENT MD 8.01,9.01 05/30/07 BROADRIDGE FINANCIAL SOLUTIONS, INC. DE 1.01,2.03,9.01 05/23/07 BSQUARE CORP /WA WA 1.01 05/25/07 Cal Alta Auto Glass Inc NV 1.01 03/31/07 CANYON RESOURCES CORP DE 1.01,3.02,8.01,9.01 05/25/07 AMEND CAPITAL ONE FINANCIAL CORP DE 5.02,9.01 05/30/07 CARDINAL HEALTH INC OH 5.02,8.01,9.01 05/23/07 CASELLA WASTE SYSTEMS INC DE 7.01,9.01 05/30/07 CBRL GROUP INC TN 7.01,9.01 05/25/07 CDW CORP IL 8.01,9.01 05/29/07 CENTER BANCORP INC NJ 8.01,9.01 05/30/07 CHAMPION INDUSTRIES INC WV 2.02,9.01 05/30/07 CHANCELLOR GROUP INC/ NV 5.02 05/23/07 Chase Mortgage Finance Trust Series 2 DE 8.01,9.01 05/30/07 CHEMBIO DIAGNOSTICS, INC. NV 7.01,9.01 05/30/07 CHICOS FAS INC FL 2.02,9.01 05/30/07 China Direct, Inc DE 1.01,9.01 05/30/07 CIGNA CORP DE 7.01 05/30/07 CIT GROUP INC DE 8.01,9.01 05/29/07 CLAYTON WILLIAMS ENERGY INC /DE DE 7.01,9.01 05/30/07 CMALT (CitiMortgage Alternative Loan DE 9.01 05/30/07 CNB CORP /SC/ SC 2.02,9.01 05/25/07 COINMACH SERVICE CORP DE 2.02,7.01,9.01 05/29/07 COLONIAL BANCGROUP INC DE 7.01,9.01 05/30/07 COMMUNICATIONS SYSTEMS INC MN 3.01,8.01,9.01 05/23/07 COMPUTER SCIENCES CORP NV 4.02 05/30/07 COMSYS IT PARTNERS INC DE 5.02,8.01 05/23/07 CONCORD MILESTONE PLUS L P DE 2.01,9.01 05/23/07 Consolidated Communications Holdings, DE 7.01,9.01 05/30/07 CONSUMER PORTFOLIO SERVICES INC CA 5.02 05/23/07 COOPERATIVE BANKSHARES INC NC 8.01,9.01 05/30/07 CornerWorld Corp NV 1.01,5.02,5.03,9.01 05/11/07 CROWN CASTLE INTERNATIONAL CORP DE 1.01,5.03,9.01 05/24/07 CSMC Trust 2007-4 DE 8.01,9.01 05/30/07 CTT INTERNATIONAL DISTRIBUTORS INC. DE 1.01,5.03,9.01 05/30/07 CURAGEN CORP DE 5.02 05/25/07 CWALT INC DE 9.01 05/30/07 CWALT INC DE 9.01 05/30/07 CWALT INC DE 9.01 05/30/07 CWHEQ Revolving Home Equity Loan Trus 8.01,9.01 05/30/07 CWHEQ Revolving Home Equity Loan Trus 8.01,9.01 05/30/07 CWMBS INC DE 9.01 05/30/07 CWMBS INC DE 9.01 05/30/07 CWMBS INC DE 9.01 05/30/07 CYPRESS BIOSCIENCE INC DE 8.01 05/30/07 DAKOTA GROWERS PASTA CO INC ND 2.03,9.01 05/25/07 DAKTRONICS INC /SD/ SD 2.02,9.01 04/28/07 DAKTRONICS INC /SD/ SD 7.01,9.01 05/30/07 DANA CORP VA 7.01,9.01 05/30/07 DATAMETRICS CORP DE 5.02 05/24/07 DATARAM CORP NJ 2.02,8.01,9.01 05/30/07 DAVIDSON INCOME REAL ESTATE LP DE 1.01,9.01 05/23/07 DAYTON SUPERIOR CORP DE 5.02,9.01 05/24/07 DEL GLOBAL TECHNOLOGIES CORP NY 8.01 05/24/07 dELiAs, Inc. DE 2.02,9.01 05/30/07 DENNYS CORP DE 5.02 05/23/07 DIAMOND ENTERTAINMENT CORP NJ 4.01,9.01 05/25/07 DIEBOLD INC OH 5.02,9.01 05/29/07 DILLARDS INC DE 7.01,9.01 05/30/07 DOLLAR TREE STORES INC VA 2.02,7.01,9.01 05/25/07 DONALDSON CO INC DE 2.02,9.01 05/29/07 DRESS BARN INC CT 2.02,9.01 05/30/07 DREW INDUSTRIES INC DE 8.01,9.01 05/29/07 DTE ENERGY CO MI 7.01,9.01 05/30/07 EDAC TECHNOLOGIES CORP WI 8.01,9.01 05/30/07 EDUCATE INC DE 1.01,2.03,9.01 05/23/07 ENDO PHARMACEUTICALS HOLDINGS INC DE 7.01,9.01 05/30/07 ENDWAVE CORP DE 1.01,3.03,9.01 05/23/07 ENER1 INC FL 7.01,9.01 05/30/07 ENERGY XXI (BERMUDA) LTD D0 7.01,9.01 05/25/07 ENHERENT CORP DE 5.02,9.01 05/24/07 ENZO BIOCHEM INC NY 1.01,9.01 05/29/07 EPICEPT CORP 1.01,5.03,8.01,9.01 05/23/07 ESPEED INC DE 1.01,1.02,2.03,3.02,9.01 05/29/07 ESSA Bancorp, Inc. PA 5.02 05/24/07 EVCI Career Colleges Holding Corp DE 3.02,5.02,9.01 05/23/07 Evercore Partners Inc. DE 5.02 05/23/07 EXELON CORP PA 8.01 05/30/07 EXPRESS SCRIPTS INC DE 7.01 05/30/07 FEDEX CORP DE 5.02 05/24/07 FERMAVIR PHARMACEUTICALS, INC. FL 4.02 05/21/07 AMEND FIRST AMERICAN CAPITAL CORP /KS KS 8.01,9.01 05/23/07 FIRST BANCSHARES INC /MS/ MS 1.01,9.01 05/29/07 FIRST FEDERAL BANCSHARES OF ARKANSAS TX 8.01,9.01 05/30/07 First Horizon Asset Sec Mort Pass Thr DE 8.01,9.01 05/30/07 FIRST IPSWICH BANCORP /MA MA 5.01 05/23/07 FIRST KEYSTONE FINANCIAL INC 4.01,9.01 05/30/07 FIRST POTOMAC REALTY TRUST MD 5.02,8.01,9.01 05/22/07 FIRST SOLAR, INC. DE 8.01 05/03/07 FIRST UNITED ETHANOL LLC GA 7.01 05/30/07 FLOWSERVE CORP NY 5.02,9.01 05/29/07 FOREST OIL CORP NY 1.01,7.01,8.01,9.01 05/28/07 FORGENT NETWORKS INC DE 9.01 05/30/07 FREDERICK COUNTY BANCORP INC MD 8.01,9.01 05/30/07 FX ENERGY INC NV 8.01,9.01 05/30/07 G&K SERVICES INC MN 1.01,8.01,9.01 05/23/07 GASCO ENERGY INC NV 1.01,9.01 05/29/07 GENESIS HEALTHCARE CORP PA 8.01,9.01 05/30/07 GENZYME CORP MA 5.02,9.01 05/23/07 GEODYNE ENERGY INCOME LIMITED PARTNER OK 9.01 05/09/07 AMEND GEODYNE INSTITUTIONAL PENSION ENERGY OK 9.01 05/09/07 AMEND GEODYNE INSTITUTIONAL PENSION ENERGY TX 9.01 05/09/07 AMEND GIGABEAM CORP DE 5.02,9.01 05/23/07 GILEAD SCIENCES INC DE 8.01,9.01 05/29/07 GLOBAL ENERGY INC NV 1.01,9.01 05/11/07 GOLDEN TELECOM INC DE 2.03 05/17/07 AMEND GOODYEAR TIRE & RUBBER CO /OH/ OH 2.04 05/30/07 GRACO INC MN 1.01 05/23/07 GREAT PLAINS ETHANOL LLC SD 1.01 05/25/07 GREATER BAY BANCORP CA 8.01,9.01 05/30/07 Greenlight Capital Re, Ltd. 8.01,9.01 05/24/07 GRUBB & ELLIS CO DE 3.01,5.02 05/23/07 GSAA Home Equity Trust 2007-6 DE 9.01 05/30/07 GTC BIOTHERAPEUTICS INC MA 1.01,9.01 05/23/07 HABER INC DE 8.01,9.01 05/29/07 HANCOCK FABRICS INC DE 2.02,8.01,9.01 05/30/07 HANDHELD ENTERTAINMENT, INC. DE 3.02,9.01 05/25/07 HANMI FINANCIAL CORP DE 5.02,9.01 05/23/07 HAWK CORP DE 8.01 05/24/07 HD Partners Acquisition CORP CA 8.01,9.01 05/30/07 HEICO CORP FL 2.02 05/30/07 HENLEY VENTURES INC NV 5.02 05/29/07 HERITAGE OAKS BANCORP CA 5.02,8.01 05/24/07 HOKU SCIENTIFIC INC DE 1.01,2.03 05/30/07 Home Equity Loan Trust 2007-HSA3 DE 8.01,9.01 05/30/07 Home System 1.01,3.02,9.01 05/30/07 HSI Asset Loan Obligation Trust 2007- 8.01,9.01 05/30/07 I MANY INC DE 7.01,9.01 05/30/07 ICAD INC DE 3.01,5.02 05/23/07 Icon Development, Inc. 1.01,9.01 05/29/07 IMAX CORP A6 8.01 05/30/07 INDUSTRIAL DISTRIBUTION GROUP INC DE 5.02,9.01 05/25/07 INDYMAC BANCORP INC DE 8.01,9.01 05/30/07 IndyMac INDA Mortgage Loan Trust 2007 9.01 05/30/07 IndyMac INDX Mortgage Loan Trust 2007 9.01 05/30/07 IndyMac INDX Mortgage Loan Trust 2007 9.01 05/30/07 INFOUSA INC DE 1.01,2.03,9.01 05/23/07 INSIGNIA SYSTEMS INC/MN MN 5.02,9.01 05/23/07 IntelGenx Technologies Corp. DE 5.02 05/30/07 INTERNET AMERICA INC TX 4.01,9.01 05/23/07 INTERSTATE HOTELS & RESORTS INC DE 1.01,2.01,2.03,9.01 05/24/07 INTEVAC INC CA 7.01,9.01 05/30/07 IOMEGA CORP DE 5.02,9.01 05/23/07 J P MORGAN CHASE & CO DE 8.01,9.01 05/24/07 J P MORGAN CHASE & CO DE 9.01 05/25/07 J.P. Morgan Alternative Loan Trust 20 DE 8.01,9.01 05/30/07 J.P. Morgan Mortgage Acquisition Trus DE 8.01,9.01 05/30/07 J.P. Morgan Mortgage Trust 2007-A4 DE 8.01,9.01 05/30/07 J.P. Morgan Mortgage Trust 2007-S2 DE 8.01,9.01 05/30/07 J2 GLOBAL COMMUNICATIONS INC DE 7.01 05/30/07 JDS UNIPHASE CORP /CA/ DE 3.02,9.01 05/29/07 KEYSTONE AUTOMOTIVE INDUSTRIES INC CA 2.02,9.01 05/24/07 KINDER MORGAN MANAGEMENT LLC DE 5.03,9.01 05/30/07 KNIGHT TRANSPORTATION INC AZ 7.01,9.01 05/29/07 KNOT INC DE 5.02 05/29/07 KRONOS INC MA 5.02,9.01 05/23/07 LABORATORY CORP OF AMERICA HOLDINGS DE 7.01 05/30/07 LAMAR ADVERTISING CO/NEW DE 1.01,9.01 05/24/07 LAS VEGAS SANDS CORP NV 1.01,1.02,2.03,3.03 05/23/07 LCC INTERNATIONAL INC DE 1.01,2.03,3.02,9.01 05/29/07 LEAP WIRELESS INTERNATIONAL INC DE 8.01,9.01 05/30/07 LEHMAN ABS CORP CORP BACKED TR CERT S DE 8.01,9.01 05/21/07 LEHMAN BROTHERS HOLDINGS INC DE 9.01 05/24/07 Lehman Mortgage Trust 2007-5 DE 8.01,9.01 05/30/07 Lexington Energy Services Inc. NV 1.01 05/24/07 Liberty Global, Inc. 7.01 05/30/07 LIME ENERGY CO. DE 1.01,2.03,3.02,9.01 05/29/07 LION INC/WA WA 7.01,9.01 05/30/07 LOCATEPLUS HOLDINGS CORP 1.01,5.02 05/24/07 LUMINENT MORTGAGE CAPITAL INC 7.01 05/29/07 LYONDELL CHEMICAL CO DE 8.01,9.01 05/30/07 LYONDELL CHEMICAL CO DE 8.01,9.01 05/30/07 MAC-GRAY CORP DE 5.02 05/24/07 MACK CALI REALTY CORP MD 1.01,5.02,9.01 05/23/07 MAGELLAN HEALTH SERVICES INC DE 8.01,9.01 05/29/07 MANAGEMENT NETWORK GROUP INC 2.02,9.01 05/30/07 MARATHON OIL CORP DE 8.01,9.01 05/30/07 MASTR Adjustable Rate Mortgages Trust DE 8.01,9.01 05/30/07 MASTR Asset Backed Securities Trust 2 DE 9.01 05/10/07 MATTHEWS INTERNATIONAL CORP PA 7.01,9.01 05/30/07 MCCOMBS REALTY PARTNERS LTD CA 1.01,9.01 05/23/07 MCKESSON CORP DE 8.01,9.01 05/29/07 MCKESSON CORP DE 5.02 05/29/07 MDwerks, Inc. DE 5.02,9.01 05/24/07 MEDCO HEALTH SOLUTIONS INC DE 5.03,9.01 05/24/07 MEDICINOVA INC DE 7.01,9.01 05/30/07 MEDTOX SCIENTIFIC INC DE 1.01,5.02,7.01,8.01,9.01 05/23/07 Merrill Lynch Alternative Note Asset DE 8.01,9.01 05/01/07 Merrill Lynch First Franklin Mortgage DE 8.01,9.01 05/30/07 META FINANCIAL GROUP INC DE 8.01,9.01 05/29/07 METROMEDIA INTERNATIONAL GROUP INC DE 8.01,9.01 05/30/07 METROPCS COMMUNICATIONS INC DE 8.01,9.01 05/30/07 MICHAELS STORES INC DE 5.02,9.01 05/23/07 MICREL INC CA 5.02 05/24/07 MICROSEMI CORP DE 7.01 05/29/07 MINN DAK FARMERS COOPERATIVE ND 8.01 05/30/07 MOLINA HEALTHCARE INC DE 5.02,9.01 05/29/07 MONARCH CASINO & RESORT INC NV 2.02 04/25/07 AMEND MONARCH CASINO & RESORT INC NV 8.01 05/22/07 AMEND MONARCH CASINO & RESORT INC NV 8.01 05/22/07 AMEND Morgan Stanley Capital I Trust 2007-I DE 9.01 05/30/07 Morgan Stanley Mortgage Loan Trust 20 DE 8.01,9.01 05/25/07 MOTIENT CORP DE 7.01,9.01 05/30/07 MOTORSPORTS EMPORIUM, INC. NV 5.02,9.01 05/30/07 MSTI Holdings, Inc. DE 1.01,2.01,3.02,5.01,5.02,5.03, 05/24/07 AMEND 5.06,9.01 Mueller Water Products, Inc. DE 2.03,8.01,9.01 05/24/07 Nalco Finance Holdings LLC 5.02,9.01 05/30/07 Nalco Holding CO 5.02,9.01 05/30/07 Nalco Holdings LLC DE 5.02,9.01 05/30/07 NATURAL HEALTH TRENDS CORP DE 5.02 05/23/07 NESS TECHNOLOGIES INC 5.02,9.01 05/27/07 NETWORK APPLIANCE INC CA 1.01,2.03 05/24/07 Neuralstem, Inc. DE 8.01,9.01 05/30/07 NEW YORK COMMUNITY BANCORP INC DE 8.01,9.01 05/30/07 Newport Bancorp Inc 2.02,9.01 05/30/07 NEWS CORP 8.01,9.01 05/28/07 NexHorizon Communications, Inc. DE 7.01,9.01 05/16/07 NISOURCE INC/DE DE 7.01,9.01 05/30/07 NORTHWEST AIRLINES CORP DE 2.02,9.01 05/30/07 NOTIFY TECHNOLOGY CORP CA 5.01,9.01 05/29/07 NOVACEA INC DE 8.01,9.01 05/30/07 NOVAMED INC DE 9.01 06/29/06 AMEND NOVELL INC DE 2.02,9.01 04/30/07 NTS REALTY HOLDINGS LP DE 9.01 03/14/07 AMEND O REILLY AUTOMOTIVE INC MO 8.01 05/29/07 OCCIDENTAL PETROLEUM CORP /DE/ DE 7.01,9.01 05/30/07 ODYSSEY HEALTHCARE INC DE 1.01,2.01,2.03,9.01 05/24/07 Omniture, Inc. DE 5.02 05/23/07 OPSWARE INC DE 2.02,9.01 05/30/07 Option One Mortgage Loan Trust 2007-6 DE 9.01 05/16/07 OPTIUM CORP DE 2.02,9.01 02/27/07 Orexigen Therapeutics, Inc. DE 2.02,9.01 05/25/07 ORLEANS HOMEBUILDERS INC DE 5.02 05/25/07 OSI RESTAURANT PARTNERS, INC. DE 8.01,9.01 05/25/07 OSI RESTAURANT PARTNERS, INC. DE 7.01,9.01 05/30/07 OSI RESTAURANT PARTNERS, INC. DE 8.01,9.01 05/30/07 PACIFIC GAS & ELECTRIC CO CA 7.01,9.01 05/29/07 PAM TRANSPORTATION SERVICES INC DE 8.01,9.01 05/24/07 PAYLESS SHOESOURCE INC /DE/ DE 2.02,7.01,9.01 05/30/07 PFF BANCORP INC DE 8.01,9.01 05/23/07 PG&E CORP CA 7.01,9.01 05/29/07 PHHMC Series 2007-3 Trust DE 9.01 05/30/07 PIERRE FOODS INC NC 2.02,9.01 05/29/07 Pinpoint Advance CORP 8.01,9.01 05/30/07 PLAINS ALL AMERICAN PIPELINE LP DE 7.01,9.01 05/29/07 PLANAR SYSTEMS INC OR 1.01,2.01,9.01 05/23/07 POLO RALPH LAUREN CORP DE 2.02,9.01 05/30/07 POLYMEDICA CORP MA 7.01,9.01 05/24/07 Popular ABS Mortgage Pass-Through Tru DE 9.01 05/30/07 PREMIERWEST BANCORP OR 8.01,9.01 05/30/07 ProLink Holdings Corp. DE 1.01,2.03,9.01 05/24/07 Promotora Valle Hermosa CORP FL 8.01,9.01 02/27/07 PROTECTIVE LIFE INSURANCE CO TN 9.01 05/29/07 PROVIDENCE SERVICE CORP DE 5.02 05/23/07 PROVIDENT NEW YORK BANCORP DE 5.03,9.01 05/24/07 PSB GROUP INC MI 5.02,9.01 05/24/07 PUBLIC SERVICE ENTERPRISE GROUP INC NJ 7.01,9.01 05/30/07 PULTE HOMES INC/MI/ MI 2.05,9.01 05/23/07 PYR ENERGY CORP DE 5.01,5.02 05/29/07 Rackable Systems, Inc. DE 1.01,9.01 05/24/07 RALI Series 2007-QH5 Trust DE 8.01,9.01 05/29/07 RAYONIER INC NC 8.01 05/30/07 RED TRAIL ENERGY, LLC 7.01,9.01 05/30/07 REGIONS FINANCIAL CORP DE 7.01,9.01 05/30/07 RENAISSANCERE HOLDINGS LTD 5.02,9.01 05/23/07 Residential Asset Securitization Trus 9.01 05/30/07 RESTORATION HARDWARE INC CA 5.02 05/23/07 RFMSI Series 2007-S5 Trust DE 8.01,9.01 05/30/07 RICKS CABARET INTERNATIONAL INC TX 1.01,5.02,9.01 05/30/07 ROCKY BRANDS, INC. OH 1.01,2.03,9.01 05/25/07 RR Donnelley & Sons Co DE 8.01,9.01 05/09/07 S&C HOLDCO 3 INC 5.02,7.01,9.01 05/24/07 SAIC, Inc. DE 5.02 05/29/07 SATCON TECHNOLOGY CORP DE 7.01 05/22/07 SBE INC DE 2.02,7.01 04/30/07 SEMTECH CORP DE 2.02,7.01,9.01 05/30/07 SHARPER IMAGE CORP DE 2.03 05/29/07 SHELTER PROPERTIES I LTD PARTNERSHIP SC 1.01,9.01 05/23/07 SHELTER PROPERTIES III LTD PARTNERSHI CA 1.01,9.01 05/23/07 Shire plc 8.01,9.01 05/29/07 SIENA TECHNOLOGIES, INC. NV 1.01,3.02,9.01 05/29/07 SILVERSTAR HOLDINGS LTD B0 8.01 05/25/07 SIMMONS FIRST NATIONAL CORP AR 8.01 05/30/07 SIRICOMM INC DE 7.01,9.01 05/30/07 SIX FLAGS, INC. DE 1.01,2.03,9.01 05/25/07 SKY PETROLEUM, INC. NV 2.02,7.01,9.01 05/30/07 SL GREEN REALTY CORP MD 1.01,5.03,9.01 05/24/07 SMITHFIELD FOODS INC VA 2.02,9.01 05/29/07 SONO TEK CORP NY 7.01,9.01 05/29/07 SPARTAN STORES INC MI 1.01,2.03,3.02,8.01,9.01 05/23/07 STAGE STORES INC NV 8.01 05/23/07 STANCORP FINANCIAL GROUP INC OR 8.01,9.01 05/23/07 AMEND Standard Drilling, Inc. 3.01 05/30/07 STEIN MART INC FL 2.02,9.01 05/24/07 Stereotaxis, Inc. DE 5.02,9.01 05/24/07 STOCKGROUP INFORMATION SYSTEMS INC CO 8.01 05/29/07 Structured Asset Securities CORP Mort DE 8.01,9.01 05/30/07 STRUCTURED OBLIGATIONS CORP LONG TERM DE 8.01,9.01 05/15/07 STRUCTURED OBLIGATIONS CORP LONG TERM DE 8.01,9.01 05/15/07 STRUCTURED OBLIGATIONS CORP LONG TERM DE 8.01,9.01 05/15/07 STRUCTURED OBLIGATIONS CORP SELECT NO DE 8.01,9.01 05/15/07 STRUCTURED OBLIGATIONS CORP SELECT NO DE 8.01,9.01 05/15/07 STRUCTURED OBLIGATIONS CORP TRUST SPR DE 8.01,9.01 05/15/07 SUNPOWER CORP CA 1.01 05/24/07 Sunstone Hotel Investors, Inc. MD 1.01 05/23/07 SWIFT ENERGY CO 1.01 05/30/07 SWISS MEDICA INC DE 4.02 05/30/07 SYNIVERSE HOLDINGS INC DE 5.02,9.01 05/24/07 SYNOVIS LIFE TECHNOLOGIES INC MN 2.02,9.01 05/30/07 SYNTEC BIOFUEL INC WA 2.03 05/28/07 TBW Mortgage-Backed Trust Series 2007 DE 8.01,9.01 05/29/07 TBW Mortgage-Backed Trust Series 2007 DE 8.01,9.01 05/30/07 TECHTEAM GLOBAL INC DE 8.01,9.01 05/30/07 THOMAS GROUP INC DE 8.01,9.01 05/25/07 TIVO INC DE 2.02,9.01 05/30/07 TIVO INC DE 8.01 05/30/07 Travelport LTD D0 1.01,2.03,9.01 05/30/07 TRI-CONTINENTAL CORP MD 8.01 05/30/07 TRIAD GUARANTY INC DE 8.01,9.01 05/30/07 TRIAD HOSPITALS INC DE 5.02 05/27/07 TRIARC COMPANIES INC DE 1.01,9.01 05/25/07 TRULITE INC DE 5.03,9.01 05/23/07 TYCO INTERNATIONAL LTD /BER/ D0 1.01,2.03,9.01 05/29/07 U S PHYSICAL THERAPY INC /NV NV 9.01 05/22/07 AMEND U-Store-It Trust MD 7.01 05/29/07 UDR, Inc. MD 3.03,5.03,7.01,8.01,9.01 05/23/07 UGODS, INC. NV 2.01 05/30/07 ULTICOM INC NJ 3.01 05/23/07 ULTRA CLEAN HOLDINGS INC 2.01,9.01 06/29/06 AMEND UMB FINANCIAL CORP MO 5.02 05/22/07 UMB FINANCIAL CORP MO 5.02 05/22/07 AMEND UMPQUA HOLDINGS CORP OR 8.01,9.01 05/29/07 UNICO INC /AZ/ AZ 5.02 05/23/07 UNIFI INC NY 5.02,9.01 05/24/07 United States Natural Gas Fund, LP 9.01 05/30/07 United States Oil Fund, LP DE 9.01 05/30/07 UNITEDHEALTH GROUP INC MN 5.03,8.01,9.01 05/29/07 UNIVERSAL COMPRESSION HOLDINGS INC DE 1.01,7.01,9.01 05/29/07 Universal Compression Partners, L.P. DE 1.01,3.02,7.01,9.01 05/29/07 UNIVERSAL DISPLAY CORP \PA\ PA 1.01 05/23/07 US CONCRETE INC DE 2.02,9.01 05/30/07 VECTr SYSTEMS INC 1.01,3.02,5.03,7.01,9.01 05/21/07 VEECO INSTRUMENTS INC DE 5.02 05/23/07 VERINT SYSTEMS INC 1.01,2.01,2.03,3.01,3.02,3.03, 05/23/07 5.03,9.01 Viacom Inc. DE 8.01,9.01 05/30/07 VIASPACE Inc. NV 8.01,9.01 05/30/07 Victory Acquisition Corp DE 8.01,9.01 05/30/07 VIDEO DISPLAY CORP GA 2.02,9.01 05/30/07 WACHOVIA ASSET SECURITIZATION INC 200 8.01,9.01 05/25/07 WACHOVIA ASSET SECURITIZATION INC AST 8.01,9.01 05/25/07 WARWICK VALLEY TELEPHONE CO NY 8.01,9.01 05/30/07 WASHINGTON MUTUAL, INC WA 5.03,8.01,9.01 05/23/07 WASTE CONNECTIONS INC/DE DE 7.01 05/30/07 WEBMETHODS INC DE 5.01,5.02,8.01,9.01 05/29/07 Wells Fargo Mortgage Backed Securitie DE 9.01 05/30/07 WELLS REAL ESTATE FUND XI L P GA 2.01,9.01 05/23/07 WELLS REAL ESTATE FUND XII LP GA 2.01,9.01 05/23/07 Western Refining, Inc. DE 8.01,9.01 05/29/07 WILLBROS GROUP INC R1 4.01,9.01 05/23/07 WILLIAMS SONOMA INC CA 2.02,9.01 05/30/07 WILSHIRE ENTERPRISES INC DE 8.01,9.01 05/29/07 WIRELESS FACILITIES INC DE 1.01,9.01 05/29/07 WORLDWATER & POWER CORP DE 8.01,9.01 05/24/07 XCEL ENERGY INC MN 5.02,9.01 05/23/07 XEROX CORP NY 5.03,9.01 05/24/07 XETHANOL CORP CO 8.01,9.01 05/30/07 YAHOO INC DE 5.02,9.01 05/30/07 ZILA INC DE 5.02 05/29/07 Zoro Mining Corp. NV 5.02 05/21/07