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                           SEC NEWS DIGEST


Issue 2007-185                                      September 25, 2007



COMMISSION ANNOUNCEMENTS


SEC CHAIRMAN COX ANNOUNCES LANDMARK  PROGRESS  IN  PROVIDING  INSTANT,
USER-FRIENDLY ACCESS TO FINANCIAL REPORTING INFORMATION FOR INVESTORS

The promise of investor-friendly financial reporting moved  closer  to
reality  today  as  Securities  and   Exchange   Commission   Chairman
Christopher Cox announced the completion of  all  work  on  developing
data tags for the entire system of U.S. generally accepted  accounting
principles. The announcement came  at  a  New  York  press  conference
attended by Chairman Cox, whose agency has strongly supported the  use
of data tags in financial reporting by U.S. public companies.

"This  is  a  great  step  toward  making  SEC  reporting  easier  for
registrants and easier to understand for  every  investor,"  said  SEC
Chairman Christopher Cox. "I commend the  remarkable  efforts  of  the
XBRL US project team for their leadership in  the  private  sector  in
perfecting this globally accepted technological means  for  exchanging
financial data, and also the Financial Accounting Foundation  and  the
Financial Accounting Standards Board for the expertise  in  U.S.  GAAP
that they contributed to this project."

What colloquially is termed "interactive data" is the use of computer-
coded "tags",  written  in  the  XBRL  computer  language,  that  each
correspond to a unique accounting concept. The use of the  tags  makes
it possible for investors, analysts, and others to download  financial
reports filed with the SEC directly into  spreadsheets  in  Excel  and
other popular software, and to  use  other  web  tools  and  specialty
software to do instant financial comparisons across entire industries.
The SEC has committed to transform  its  vast  database  of  financial
information, nicknamed EDGAR, into interactive data format.

For over two years, the SEC has permitted  public  companies  to  file
their financial reports with the agency in interactive data format, as
part of a  pilot  program.  Recently,  the  market  capitalization  of
companies participating in the voluntary program topped  $2  trillion.
The collection of data tags being used  for  current  filings  on  the
SEC's  EDGAR  system,  however,  is   relatively   simplistic,   using
approximately 2,500 unique elements. That has required many  companies
to write their own  custom  tags,  called  extensions,  to  accurately
represent their statements.

The work that was completed today has  mapped  every  element  of  the
entire  system  of  U.S.  Generally  Accepted  Accounting  Principles,
administered by the Financial Accounting Standards Board  in  Norwalk,
CT, to a unique data tag. The achievement of this milestone means that
public companies can more easily tag their financials. And  it  brings
automated financial reporting to  the  SEC  -  as  well  as  increased
usability of financial statement for investors - one  step  closer  to
reality.

A  review  for  GAAP  compliance  by  the  FAF  (Financial  Accounting
Foundation) is nearing completion,  and  critical  stakeholder  groups
including analysts, public company preparers  and  software  providers
will be reviewing the draft taxonomies  first,  before  a  broad-based
public review is initiated. (Press Rel. 2007-200)

CHAIRMAN COX TO TESTIFY

Christopher Cox, Chairman, U.S. Securities  and  Exchange  Commission,
will testify before the Senate  Committee  on  Banking,  Housing,  and
Urban Affairs on Wednesday, Sept. 26, 2007. Chairman Cox's  testimony,
which concerns credit rating agencies, will be delivered at a  hearing
of the Committee in Room 538 of the Dirksen Senate Office Building  at
9:30 a.m.


RULES AND RELATED MATTERS


SEC PROPOSES  INTERPRETIVE  RULE  UNDER  THE  ADVISERS  ACT  AFFECTING
BROKER-DEALERS

On September 24, the Commission issued a release  proposing  to  amend
rule 202(a)(11)-1 under the Investment Advisers Act of 1940  (Advisers
Act) that addresses the application of the  Advisers  Act  to  certain
activities of  broker-dealers.  The  proposal  would  reinstate  three
interpretive provisions of a rule that was vacated by a  recent  court
opinion.  One  provision  would  clarify  that  a  broker-dealer  that
exercises investment discretion with respect to an account or  charges
a  separate  fee,  or  separately  contracts,  for  advisory  services
provides investment advice that is  not  "solely  incidental  to"  its
business  as  a  broker-dealer   within   the   meaning   of   section
202(a)(11)(C) of the Advisers Act. The second provision would  clarify
that a broker-dealer does not receive  "special  compensation"  within
the meaning of  section  202(a)(11)(C)  of  the  Advisers  Act  solely
because it charges a commission for discount brokerage  services  that
is  less  than  it  charges  for  full-service  brokerage.  The  third
provision  would  clarify  that  a  registered  broker-dealer  is   an
investment adviser solely with respect to those accounts for which  it
provides services that subject it to the  Advisers  Act.  Comments  on
these proposals should be received by  the  Commission  on  or  before
November 2, 2007.

FOR FURTHER INFORMATION, PLEASE CONTACT:  Vincent  M.  Meehan,  Senior
Counsel,  at  202-551-6787,  IArules@sec.gov,  Office  of   Investment
Adviser Regulation, Division of Investment Management. (Rel.  IA-2652;
File No. S7-22-07)

SEC ADOPTS TEMPORARY RULE REGARDING PRINCIPAL TRADING  FOR  INVESTMENT
ADVISERS WITH CERTAIN ADVISORY ACCOUNTS

On September 24, the Commission issued a release adopting  an  interim
final temporary rule under the Investment Advisers Act of 1940 as part
of its response to a recent  court  decision  of  the  U.S.  Court  of
Appeals for the District of Columbia  Circuit  in  Financial  Planning
Association v. SEC (482 F.3d 481 (D.C.  Cir.  2007)),  which  provided
that fee-based brokerage accounts were not advisory accounts and  were
thus not subject to the Advisers Act. The temporary rule  provides  an
alternative method for investment advisers that  are  registered  with
the Commission as broker-dealers to meet the requirements of  Advisers
Act section 206(3) when they act in a principal capacity with  respect
to transactions with certain of their advisory clients.

Temporary rule 206(3)-3T permits an adviser, with respect  to  a  non-
discretionary advisory account only, to comply with section 206(3) by:
(i)  making  certain  written  disclosures;  (ii)  obtaining  written,
revocable  consent  from  the  client  prospectively  authorizing  the
adviser to enter into principal  transactions;  (iii)  making  certain
oral or written disclosures and obtaining the client's consent  orally
or in writing prior to the execution of  each  principal  transaction;
(iv)  sending  to  the  client  confirmation   statements   disclosing
specified information; and (v) delivering  to  the  client  an  annual
report itemizing the principal transactions.

The effective date of the rule  is  Sept.  30,  2007.  Absent  further
Commission action, the temporary rule will expire  and  no  longer  be
effective on Dec. 31, 2009.

FOR FURTHER INFORMATION CONTACT: Matthew N. Goldin, Attorney, at  202-
551-6787, IArules@sec.gov, Office of  Investment  Adviser  Regulation,
Division of Investment Management. (Rel. IA-2653; File No. S7-23-07)


ENFORCEMENT PROCEEDINGS


IN THE MATTER OF MICHAEL VALLONE

On  September  24,  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 Michael Vallone. Vallone is an Illinois  resident  and
Executive Director of Heritage America. Since  at  least  March  2002,
Vallone used various entities to deposit  investors'  funds  into  the
Capital Holdings offering for which he earned commissions.  The  Order
finds that on Aug. 22, 2007, a judgment was  entered  against  Vallone
permanently enjoining him from future  violations  of  Sections  5(a),
5(c) and 17(a) of the Securities Act  of  1933  (Securities  Act)  [15
U.S.C.  77e(a), 77e(c) and 77q(a)], and Sections 10(b) and 15(a)  of
the Securities Exchange Act of  1934  (Exchange  Act)  [15  U.S.C.  
78j(b) and 78o(a)] and Rule 10b-5 promulgated thereunder [17 C.F.R.  
240.10b-5], in the civil action captioned  SEC  v.  Capital  Holdings,
L.L.C., et al., Civil Action No.  03-RB-0923,  in  the  United  States
District  Court  for  the  District  of  Colorado.  The   Commission's
complaint alleged that Capital Holdings, L.L.C., Smitty's Investments,
LLC, Capital Holdings Int, LLC and Monarch Capital Holdings  LLC,  and
their principals defrauded investors by falsely  promising  that:  (1)
investor funds would be used as  collateral  to  facilitate  leveraged
trading of financial instruments issued by major banks and governments
and that investors would share in the trading profits;  (2)  investors
would earn a fixed monthly return ranging from  2%  to  15%;  (3)  the
safety of invested principal would be guaranteed; and  (4)  investors'
funds would be fully insured. The Complaint also alleged that there is
no trading program and that the defendants regularly paid  undisclosed
sales commissions, Ponzi payments and personal expenses with  investor
funds.

Based on the above, the Order bars Vallone from association  with  any
broker or dealer. Michael Vallone consented to  the  issuance  of  the
Order without admitting or denying any of the findings in  the  Order.
(Rel. 34-56514; File No. 3-12823)

SEC CHARGES RYAN D. GOLDBERG AND MICHAEL H.  GRADY  WITH  MUTUAL  FUND
LATE TRADING SCHEME

On  September  25,  the  Commission  issued   an   Order   Instituting
Administrative and Cease-and-Desist Proceedings, Making Findings,  and
Imposing Remedial Sanctions and a Cease-and-Desist Order  Pursuant  to
Sections 15(b) and 21C of the Securities Exchange  Act  of  1934,  and
Sections 9(b) and 9(f) of the Investment Company Act of  1940  (Order)
against Ryan D. Goldberg and Michael H. Grady, both of New  York  City
(collectively,  Respondents).  Without  admitting   or   denying   the
Commission's findings, the Respondents consented to the sanctions  and
cease-and-desist order imposed by the Order.

This matter involves unlawful late trading of mutual  fund  shares  by
Goldberg and Grady, formerly registered representatives and  Executive
Vice Presidents  of  Brean  Murray  &  Co.,  Inc.  (Brean  Murray),  a
registered broker-dealer, and  principals  of  an  investment  adviser
formerly registered with the state of New York  (Investment  Adviser).
The Order finds that, between August 2001 and September 2003, Goldberg
and Grady engaged in a late trading scheme on behalf of certain market
timing customers, including the hedge fund  Canary  Capital  Partners,
LLC (Canary), and at least four other hedge funds.

Late trading refers to the practice of placing orders to buy,  redeem,
or exchange mutual fund shares after the time as  of  which  a  mutual
fund has calculated its net asset value (NAV), usually as of the close
of trading at 4:00 p.m. Eastern Time (ET),  but  receiving  the  price
based on the prior NAV already determined as of 4:00  p.m.  The  Order
finds that Goldberg and Grady, through Brean Murray and the Investment
Adviser, negotiated more than $1.8 billion in market  timing  capacity
with more than  20  mutual  fund  complexes,  and  then  accepted  and
executed more than 4,100 late trades in dozens of mutual  funds  after
4:00 p.m. ET. The Respondents accepted and placed the  great  majority
of the trades after 5:00 p.m., using  Bear  Stearns  Securities  Corp.
(Bear  Stearns),  the  clearing  broker  for  Brean  Murray  and   the
Investment Adviser. Each  of  these  trades  improperly  received  the
current day's NAV rather than the next trading day's NAV  as  required
by law. The Order further finds that Goldberg  and  Grady  used  Brean
Murray's late trading capability as a  marketing  tool.  For  example,
after developing the Canary relationship, Goldberg and  Grady  made  a
pitch for another hedge fund's  business,  using  late  trading  as  a
selling point. During the course of the late trading scheme,  Goldberg
and Grady each received more than $2.1 million in fees.

Based on the above, the Order  finds  that  Goldberg  and  Grady  each
willfully violated Section 10(b) of the  Securities  Exchange  Act  of
1934 and Rule 10b-5 thereunder, the antifraud provisions, as  well  as
willfully aided and abetted and caused  Bear  Stearns'  violations  of
Rule 22c-1 under the Investment Company Act of 1940, the  mutual  fund
pricing provision. The Commission ordered Goldberg and Grady to  cease
and desist from committing or causing any violations  and  any  future
violations of these provisions. The Order also requires  Goldberg  and
Grady  to  each  pay  disgorgement  of  $2,116,705,  plus  prejudgment
interest in the amount of $473,282, for a  total  of  $2,589,987,  but
payment of the entire amount is waived as to  Goldberg,  and  all  but
$25,000 is waived as to Grady, and civil penalties are not imposed  on
either, based on  the  Respondents'  sworn  representations  in  their
statements of financial condition and other documents submitted to the
Commission.

The Order also bars both Goldberg and Grady from association with  any
broker or dealer, and prohibits each 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 three years. (Rels. 34-56518; IC-27980; File No.  3-
12824)

EDS  SETTLES  TO  SEC  CEASE-AND-DESIST  ORDER  RELATING   TO   ISSUER
REPORTING, BOOKS-AND-RECORDS, AND REGULATION FD VIOLATIONS

FORMER PRESIDENT OF EDS'S INDIAN  SUBSIDIARY  SETTLES  SEC  INJUNCTIVE
ACTION RELATING TO VIOLATIONS OF THE FOREIGN CORRUPT PRACTICES ACT

EDS Agrees to Pay $490,902 in Disgorgement  and  Prejudgment  Interest
and Former President of EDS Indian Subsidiary Agrees to Pay a  $70,000
Penalty

On September 25, the Commission instituted administrative  proceedings
against Electronic Data Systems Corp. (EDS) for various violations  of
the issuer reporting and books-and-records provisions of  the  federal
securities  laws.  Simultaneously  with   the   institution   of   the
proceedings, EDS consented to the entry  of  an  SEC  cease-and-desist
order that provides  for  disgorgement  and  prejudgment  interest  of
$490,902. The SEC also announced that it filed a settled civil  action
in United States District Court for the District of  Columbia  against
Chandramowli Srinivasan, the former president of  A.T.  Kearney  India
(ATKI), which was an EDS subsidiary at the time, relating to his  role
in a bribery scheme.

The  Commission  order  finds  that  EDS  engaged  in  the   following
misconduct:

     *  EDS  failed  to  disclose  the  cost  of  certain  derivatives
     contracts for the first and second quarters  of  2002,  and  then
     selectively disclosed the cost and early settlement in the  third
     quarter of 2002. As part of its plan to manage its employee stock
     option  program,  EDS  entered  into  derivatives  contracts   to
     purchase its own shares. By the end of the first quarter of 2002,
     EDS expected to  pay  $265  million  to  settle  the  outstanding
     contracts. However EDS's Form  10-Q  for  that  quarter  did  not
     include any mention of those transactions. As of the end  of  the
     second quarter of 2002, EDS expected to pay over $317 million  to
     settle the outstanding derivatives  contracts.  Though  EDS  made
     some limited disclosures regarding the contracts in its Form 10-Q
     for the second quarter,  those  disclosures  were  ambiguous  and
     incomplete. After the derivatives contracts'  trigger  provisions
     went  into  effect  on  September  18,  2002,  EDS  was  required
     immediately to settle the outstanding transactions at a  cost  of
     over $225  million.  EDS  personnel  selectively  disclosed  this
     payment to securities analysts from three broker-dealer firms  on
     September 19 and September 23, 2002.

     * EDS failed to adequately disclose in  its  Form  10-Q  for  the
     second  quarter  of  2002  an  extraordinary   transaction   that
     comprised over 25 percent of EDS's operating  cash  flow  in  the
     first  six  months  of  2002.  Pursuant  to  the  terms  of   the
     transaction, an EDS customer advanced EDS $200 million in  return
     for EDS's agreement to give the customer monthly credits totaling
     approximately $221  million.  The  transaction  also  included  a
     credit rating trigger  that  could  require  EDS  to  refund  the
     prepayment if its credit rating dropped by five  levels.  At  the
     time that EDS filed its Form 10-Q for the second quarter of 2002,
     EDS's credit rating was  under  review  for  possible  downgrade.
     Though EDS made some disclosures in this filing relating  to  the
     advance, it did not disclose that one  advance  from  a  customer
     that was potentially refundable comprised a material  portion  of
     its cash flow.

     * EDS  maintained  inaccurate  books  and  records  by  employing
     certain inaccurate  assumptions  in  accounting  models  used  to
     estimate revenues and expenses for  the  company's  multi-billion
     dollar Navy/Marine Corps Intranet (NMCI) contract. The first  and
     second quarter 2002 accounting  models  assumed  that  EDS  would
     deploy  160,000  intranet  workstations  over  the  life  of  the
     contract, which was inconsistent  with  the  higher  seat  levels
     contemplated by the NMCI contract and EDS's expectations.

     * The order and the  Commission's  complaint  against  Srinivasan
     state that between early 2001 and September 2003,  ATKI  made  at
     least $720,000 in illicit payments to senior employees of  Indian
     state-owned  enterprises  to  retain  its  business  with   those
     enterprises.  ATKI  made  these  payments  at  the  direction  of
     Srinivasan after the senior employees threatened  to  cancel  the
     contracts with ATKI. These payments, which caused EDS to maintain
     inaccurate books  and  records,  allowed  ATKI  to  maintain  the
     contracts, from which it derived about $358,880 in profits.

As a result of the above, the Commission finds that EDS, which did not
admit or deny the charges, violated Sections 13(a) and 13(b)(2)(A)  of
the Securities Exchange Act of 1934 (Exchange Act)  and  Exchange  Act
Rules 12b-20, 13a-13, and Regulation FD. EDS was also ordered  to  pay
$358,800  in  disgorgement  and  $132,102  in  prejudgment   interest.
Srinivasan, also on a neither admit nor deny basis, consented  to  the
entry of a final judgment enjoining him from  violating  Exchange  Act
Sections 13(b)(5) and 30A and ordering him to pay a  $70,000  penalty.
[SEC v. Chandramowli Srinivasan, Civil Action No. 1:07-CV-01699  (RBW)
(D.D.C.] (LR-20296; AAE Rel. 2726); Rel. 34-56519; AAE Rel. 2725; File
No. 3-12825)

IN THE MATTER OF FINANCIAL  DESIGN  ASSOCIATES,  INC.  AND  ALBERT  L.
COLES, JR.

On  September  25,  the  Commission  issued   an   Order   Instituting
Administrative and Cease-And-Desist Proceedings, Making Findings,  and
Imposing Remedial Sanctions and a Cease-and-Desist Order  Pursuant  to
Sections 203(e), 203(f), and 203(k) of the Investment Advisers Act  of
1940 against Financial Design Associates, Inc.  (FDA)  and  Albert  L.
Coles, Jr. (Coles).

The Order finds that Coles and  his  investment  advisory  firm,  FDA,
failed to disclose to FDA  clients  payments  Coles  received  from  a
company in which he advised FDA clients to invest.  Between  2002  and
2006, Coles received approximately $361,307  in  undisclosed  referral
fees, and accrued interest on the fees, from this company.  Coles  and
FDA falsely represented in various client disclosures, including FDA's
Form ADV, that FDA and Coles were compensated solely  by  FDA  clients
and received no payments for the investments recommended by  FDA.  The
undisclosed payments created a conflict of interest  compromising  the
objectivity of FDA's investment recommendations to clients.

Based on the above, the Order censures FDA and Coles and directs  them
to cease and desist from committing or causing any violations and  any
future violations of Sections 206(1), 206(2) and 207 of  the  Advisers
Act. The Order also directs Coles to pay $361,307 in disgorgement  and
a $40,000 civil penalty. FDA is further directed to provide a copy  of
the Order to existing and new FDA clients for a period  of  one  year.
FDA and Coles consented to the issuance of the Order without admitting
or denying any of the findings. (Rel. IA-2654; File No. 3-12827)

SEC INSTITUTES ADMINISTRATIVE PROCEEDING AGAINST BYRON S. RAINNER  AND
FILES CIVIL INJUNCTIVE  ACTION  AGAINST  MOHAMAD  ZEIN  AND  PROVIDENT
CAPITAL INVESTMENTS INC., FOR FRAUD  IN  CONNECTION  WITH  INVESTMENTS
MADE BY THE SHERIFF'S OFFICE OF FULTON COUNTY, GEORGIA

On  September  25,  the  Commission  issued   an   Order   Instituting
Proceedings Pursuant to Section 15(b) of the Securities  Exchange  Act
of 1934 and Section 203(f) of the Investment Advisers Act of 1940  and
Notice of Hearing (Order) against Byron S. Rainner. In the  Order  the
Division of Enforcement (Division) alleges  that  from  February  2000
through  January  2004,  Rainner  was  a   registered   representative
associated with a  life  insurance  corporation  registered  with  the
Commission as a broker-dealer and an investment adviser. The  Division
further alleges that on February 9, 2006, Rainner, in connection  with
his role in defrauding the Sheriff's Office of Fulton County,  Georgia
(FCSO), pled guilty to one count of wire fraud in violation  of  Title
18 United States Code Section 1343, before the United States  District
Court for the Northern District of Georgia, in United States v.  Byron
S. Rainner, Case No. 1:05-CR-29-WBH. The Division further alleges that
on November 20, 2006, a judgment in  the  criminal  case  was  entered
against Rainner and that he was sentenced  to  a  prison  term  of  30
months followed by three years of supervised probation and ordered  to
make restitution in the amount of $2,036,134.

A hearing will be scheduled before  an  administrative  law  judge  to
determine whether the allegations contained in the Order are true,  to
provide Rainner an opportunity to respond to these allegations, and to
determine what sanctions, if any, are appropriate and  in  the  public
interest. As directed by the Commission, an administrative  law  judge
shall issue an initial decision in this matter no later than 210  days
from the date of service of the Order Instituting Proceedings.

The Commission also announced the filing of a complaint in the  United
States District Court for the Northern  District  of  Georgia  against
Mohamad Zein and Provident Capital Investments  Inc.  (Provident)  for
their role in defrauding the FCSO. The Commission's complaint  alleges
that Zein and Provident made misrepresentations of  material  fact  to
the FCSO through the issuance of fictitious account statements,  which
falsely represented the nature of and rate of return of the investment
made by the FCSO with Provident.

Without admitting or denying the allegations in  the  complaint,  Zein
and Provident consented to the entry of  a  proposed  final  judgment,
pending approval by the court, that would permanently enjoin them from
future violations of Section 17(a) of the Securities Act of  1933  and
Section 10(b) of the Securities Exchange Act of 1934  and  Rule  10b-5
thereunder. Zein also agreed to pay a civil penalty of $5,000.  (Rels.
34-56522; IA-2655;  File  No.  3-12828);  [SEC  v.  Mohamad  Zein  and
Provident Capital Investments Inc., Civil Action File No. 1:07-CV-2330
(N.D. Ga.)] (LR-20298)

IN THE MATTER OF GUY P. RIORDAN

On  September  25,  the  Commission  issued   an   Order   Instituting
Administrative and Cease-and-Desist Proceedings Pursuant to Section 8A
of the Securities Act of 1933, and  Sections  15(b)  and  21C  of  the
Securities Exchange  Act  of  1934  (Order)  against  Guy  P.  Riordan
(Riordan).

The  Order  alleges  that  Riordan,  a  registered  representative  in
Albuquerque, New Mexico,  willfully  violated  Section  17(a)  of  the
Securities Act of 1933, and Section 10(b) of the  Securities  Exchange
Act of 1934 and Rule 10b-5 thereunder, by paying secret cash kickbacks
to the former Treasurer for the State of New Mexico  in  exchange  for
obtaining  securities  transactions  with   the   New   Mexico   State
Treasurer's  Office.  A  hearing   will   be   scheduled   before   an
administrative  law  judge  to  determine  whether   the   allegations
contained in the Order are true, to provide Riordan an opportunity  to
respond to these allegations, and to determine what sanctions, if any,
are appropriate and in the public  interest.  The  Order  directs  the
administrative law judge to issue an initial decision within 300  days
from the date of service of the Order.  (Rel.  33-8845;  File  No.  3-
12929).

The Commission wishes to thank the New Mexico Securities Division  and
United States Attorneys Office in Albuquerque, New  Mexico  for  their
cooperation in this matter. (Rels.  33-8845;  34-56523;  File  No.  3-
12829)

IN THE MATTER OF TRENT L. TUCKER

On  September  25,  the  Commission  issued   an   Order   Instituting
Administrative and Cease-and-Desist Proceedings, Making Findings,  and
Imposing Remedial Sanctions and a Cease-and-Desist Order  Pursuant  to
Section 8A of the Securities Act of 1933, and Sections 15(b)  and  21C
of the Securities Exchange Act of 1934 (Order) against Trent L. Tucker
(Tucker).

The Order finds that Tucker, formerly a registered  representative  in
Albuquerque, New Mexico,  willfully  violated  Section  17(a)  of  the
Securities Act of 1933 (Securities Act),  and  Section  10(b)  of  the
Securities  Exchange  Act  of  1934  (Exchange  Act)  and  Rule  10b-5
thereunder, by paying secret cash kickbacks to  the  former  Treasurer
for the State of New  Mexico  in  exchange  for  obtaining  securities
transactions with the New Mexico State Treasurer's  Office.  Based  on
the  above,  the  Order  directs  Tucker  to  cease  and  desist  from
committing or causing any violations  and  any  future  violations  of
Section 17(a) of the Securities Act, and Section 10(b) of the Exchange
Act and Rule 10b-5 thereunder, bars Tucker from association  with  any
broker or dealer, and orders Tucker to pay  disgorgement  of  $290,000
plus prejudgment interest, but waives the payment of such amounts  and
does  not  impose  a  penalty  based  on  Tucker's   sworn   financial
statements. Tucker consented to the  issuance  of  the  Order  without
admitting or denying the findings therein.  (Rel.  33-8846;  34-56524;
File No. 3-12830)

SEC FILES SETTLED INSIDER  TRADING  CHARGES  AGAINST  FORMER  BUSINESS
CONSULTANT TO FREDERICK'S OF HOLLYWOOD, INC.

The Commission today filed a settled civil injunctive  action  in  the
United States District Court for  the  District  of  Columbia  against
Joseph P. Keeney, a former consultant  to  Frederick's  of  Hollywood,
Inc. (Frederick's), a privately  held  company  that  markets  women's
intimate apparel. The  Commission  charged  Keeney  with  engaging  in
illegal insider trading by purchasing securities of Movie  Star,  Inc.
(Movie Star), a publicly traded  company  that  also  markets  women's
intimate  apparel,  in  advance  of  the  public   announcement   that
Frederick's and Movie  Star  had  entered  into  a  merger  agreement.
Without admitting or  denying  the  allegations  in  the  Commission's
complaint, Keeney has consented to  the  entry  of  a  final  judgment
imposing injunctive and monetary relief.

The Commission's complaint alleges that Keeney learned of the possible
merger at least as early as May 17, 2006, when he  participated  in  a
meeting at which Frederick's board of directors formally launched  the
efforts of its special committee to negotiate the possible merger with
Movie Star. The complaint further  alleges  that,  beginning  in  June
2006, Keeney directly participated in the merger negotiations  between
the special committees of Frederick's and Movie Star, and that  Keeney
was charged with maintaining open and  regular  communication  between
the two special committees. In  a  quarterly  report  filed  with  the
Commission on Nov. 14, 2006, Movie Star disclosed that it was  engaged
in "discussions with a private  apparel  company  with  respect  to  a
possible  combination  of  the  companies,"  but  without   disclosing
Frederick's by name. According to the complaint, between September  14
and Nov. 20, 2006, Keeney made over a dozen purchases totaling 157,000
Movie Star shares at an average cost basis of $0.97 per share, on  the
basis of material, nonpublic information concerning both the  possible
merger as well as the financial projections  for  Movie  Star  he  had
received in the course of the merger discussions. On  Dec.  19,  2006,
both Movie Star  and  Frederick's  publicly  announced  that  the  two
companies had entered into a merger  agreement.  That  same  day,  the
price of Movie Star shares increased to close at $1.46. As  a  result,
the  complaint  alleges,  Keeney  had  imputed  illicit   profits   of
$77,540.50 from his unlawful trading.

Without admitting or denying the allegations in the complaint,  Keeney
has agreed to settle the Commission's charges  by  consenting  to  the
entry of a final judgment that would: (i) permanently enjoin him  from
further violations of Section 10(b) of the Securities Exchange Act  of
1934, and Rule 10b-5 thereunder; (ii) require him to pay $81,210.96 in
disgorgement and prejudgment interest; and (iii) order him  to  pay  a
civil penalty of $77,540.50.  [SEC  v.  Joseph  P.  Keeney,  C.A.  No.
1:07CV01703 (JR) (D.D.C.)] (LR-20297)


INVESTMENT COMPANY ACT RELEASES


PROSHARES TRUST, ET AL.

A notice has been issued giving  interested  persons  until  Oct.  16,
2007, to request a hearing on an application filed by ProShares Trust,
et al., for an order to amend an  existing  order  that  permits:  (a)
series of an open-end management investment company (Initial Funds) to
issue  shares  of  limited  redeemability  that  would  trade  in  the
secondary market at negotiated prices; (b) dealers to sell the  shares
to purchasers in the secondary market unaccompanied by  a  prospectus,
when prospectus delivery is not required  by  the  Securities  Act  of
1933; and (c) certain affiliated  persons  of  the  Initial  Funds  to
deposit securities into, and  receive  securities  from,  the  Initial
Funds in connection with the purchase and redemption  of  aggregations
of the shares. The amended order would permit certain new series to be
offered  using  additional  domestic  equity  securities  indices  and
certain international equity securities indices  and  debt  securities
indices. (Rel. IC-27975 - September 21)

WISDOMTREE INVESTMENTS INC., ET AL.

A notice has been issued giving  interested  persons  until  Oct.  16,
2007, to request a hearing  on  an  application  filed  by  WisdomTree
Investments, Inc., et al., for an order to amend a  prior  order  that
permits: (a) an open-end management investment company,  whose  series
track the performance of certain  domestic  and  international  equity
securities indexes developed by the  parent  company  of  the  series'
investment  adviser,  to  issue  shares  redeemable  only   in   large
aggregations; (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;  (e)
under certain circumstances, the series  that  track  certain  foreign
equity securities indexes to pay redemption proceeds more  than  seven
days after the tender of shares; and (f) certain management investment
companies and unit investment trusts outside  of  the  same  group  of
investment companies as the series  to  acquire  shares.  The  amended
order would permit the open-end management investment company to offer
additional series based on certain fixed income securities indexes and
provide that certain representations and undertakings contained in the
prior order shall not apply to a series where an entity that  creates,
compiles, sponsors,  or  maintains  an  underlying  index  is  not  an
affiliated person, or an affiliated person of an affiliated person, of
the series, its investment adviser, distributor, promoter, or any sub-
adviser to the series. In addition, the amended order would  delete  a
condition related to future relief in the prior order. (Rel.  IC-27976
- September 21)


STANDARDS SETTING BOARDS


PROPOSED RULE AMENDMENT

The Commission published for comment a proposed rule amendment (PCAOB-
2007-03) submitted by the Public Company  Accounting  Oversight  Board
adjusting  the  implementation  schedule  for  PCAOB  Rule  3523,  Tax
Services For Persons  in  Financial  Reporting  Oversight  Roles.  The
proposed  rule  amendment  has  been  designated  by  the   PCAOB   as
constituting a stated policy, practice, or interpretation with respect
to the meaning, administration, or enforcement  of  an  existing  rule
under Section 19(b)(3)(A)(i) of the Securities Exchange Act  of  1934,
which renders the proposal effective upon filing with the  Commission.
Publication of the proposed rule amendment is expected in the  Federal
Register during the week of October 1. The comment period will end  21
days after the proposed rule amendment is  published  in  the  Federal
Register. (Rel. 34-56516)

PROPOSED RULES

The Commission published for comment proposed rule amendments  (PCAOB-
2006-03) submitted by the Public Company Accounting Oversight Board to
its rules governing inspections of registered public accounting firms.
Publication of the proposed rule amendments is expected in the Federal
Register during the week of October 1st. The comment period  will  end
21 days after the  proposed  rule  amendments  are  published  in  the
Federal Register. (Rel. 34-56517)


SELF-REGULATORY ORGANIZATIONS


APPROVAL OF PROPOSED RULE CHANGE

The Commission granted approval to a proposed rule change, as modified
by Amendment No. 1 thereto (SR-CBOE-2007-04), submitted by the Chicago
Board Options Exchange amending its  obvious  error  rule  for  equity
options. Publication is expected in the Federal  Register  during  the
week of October 1. (Rel. 34-56487))

IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES

A proposed rule change  (SR-FINRA-2007-015)  filed  by  the  Financial
Industry  Regulatory  Authority  that  reflects  a   change   in   the
functionality of the NASD/NYSE  Trade  Reporting  Facility  (NASD/NYSE
TRF) to permit participants to submit trades to the NASD/NYSE TRF  for
submission  to  the  National  Securities  Clearing  Corporation   for
clearance  and  settlement  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 October  1.  (Rel.
34-56491)

A proposed rule change (SR-ISE-2007-83) and Amendment  No.  1  thereto
filed by the International Securities Exchange to  eliminate  position
and exercise limits for options on the  Russell  2000  Index,  and  to
specify that certain reduced-value  options  on  broad-based  security
indexes have no position and  exercise  limits  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 October 1. (Rel. 34-56493)

A proposed rule change (SR-CBOE-2007-110) filed by the  Chicago  Board
Options Exchange to amend its obvious error rules 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 October 1. (Rel. 34-56494)

A proposed rule change (SR-Amex-2007-105) filed by the American  Stock
Exchange to adopt a  rule  providing  that  AEMI,  the  Amex's  hybrid
trading platform for equities and ETFs, will function in a manner that
assures compliance with the Amex's  priority  and  parity  rules,  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 October 1. (Rel. 34-56495)

A proposed rule change filed by the International Securities  Exchange
relating to fee changes (SR-ISE-2007-85) 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
October 1. (Rel. 34-56496)

A proposed rule change (SR-ISE-2007-86)  filed  by  the  International
Securities Exchange to commence a one year pilot program relating to a
quote  mitigation  plan  for  competitive  market  makers  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 October 1. (Rel. 34-56497)

A proposed rule change (SR-Amex-2007-103) filed by the American  Stock
Exchange Relating to Quoting Obligations  in  Long  Term  Options  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 October 1. (Rel. 34-56498)

PROPOSED RULE CHANGE

A proposed rule  change  (SR-CBOE-2007-106)  has  been  filed  by  the
Chicago Board Options Exchange regarding  a  proposal  to  amend  CBOE
Rules 3.6A, 9.2, 9.3, 9.6, 9.7, 9.8, 9.10, and 26.10 (i) to  integrate
the Senior Registered  Options  Principal  and  Compliance  Registered
Options Principal functions of a member organization into its  overall
supervisory and compliance programs and (ii) to strengthen supervisory
procedures  and  internal  controls  as  they  relate  to   a   member
organization's  public  customer  options  business.  Publication   is
expected in the Federal Register during the week of October  1.  (Rel.
34-56492)


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:
publicinfo@sec.gov. In most cases, this information is also  available
on the Commission's website: www.sec.gov.


S-8     HOTEL OUTSOURCE MANAGEMENT INTERNATIONAL INC, 80 WALL ST, STE 815, 
        NEW YORK, NY, 10005, 2123441600 - 48,387 ($14,274.00) Equity, 
        (File 333-146256 - Sep. 24) (BR. 08B)

S-3     SAVIENT PHARMACEUTICALS INC, ONE TOWER CENTER, EAST BRUNSWICK, NJ, 
        08816, 7324189300 - 0 ($200,000,000.00) Other, (File 333-146257 - 
        Sep. 24) (BR. 01C)

S-3ASR  EXELON CORP, PO BOX 805398, CHICAGO, IL, 60680-5398, 3123947399 - 
        0 ($0.00) Unallocated (Universal) Shelf, (File 333-146260 - Sep. 24) 
        (BR. 02B)

S-3ASR  USG CORP, 125 SOUTH FRANKLIN STREET, DEPARTMENT 188, CHICAGO, IL, 
        60606, 312-606-4000 - 0 ($0.00) Non-Convertible Debt, 
        (File 333-146262 - Sep. 24) (BR. 06A)

SB-2    Tres Estrellas Enterprises, Inc., 3401 ADAMS AVE. SUITE #302, 
        SAN DIEGO, CA, 92116-2490, 775-352-3896 - 
        6,000,000 ($24,000.00) Equity, (File 333-146263 - Sep. 24) (BR. 06)

S-8     VIRYANET LTD, 5 KIRYAT HAMADA STREET, PO BOX 23052, HAR HOTZVIM, 
        JERUSALEM ISRAEL, L3, 91230, 5084908600 - 282,066 ($671,318.00) Equity, 
        (File 333-146265 - Sep. 24) (BR. 03A)

F-1     NOAH EDUCATION HOLDINGS LTD., 10TH FLOOR B BUILDING, 
        FUTIAN TIAN'AN HI-TECH VENTURE PARK, FUTIAN DISTRICT, SHENZHEN, F4, 
        518048, (86-755) 8343-2800 - 0 ($140,000,000.00) ADRs/ADSs, 
        (File 333-146267 - Sep. 24) (BR. 11)

S-8     Tao Minerals Ltd., OFFICINA 618, EMPRESARIAL MALL VENTURA, 
        CRA. 32 #1B SUR 51, MEDELLIN, F8, 00000, 807 344 2644 - 
        6,000,000 ($870,000.00) Equity, (File 333-146268 - Sep. 24) (BR. 04C)

S-8     STARTECH ENVIRONMENTAL CORP, 15 OLD DANBURY ROAD, SUITE 203, WILTON, 
        CT, 06897-2525, 202-762-2499 - 1,000,000 ($2,030,000.00) Equity, 
        (File 333-146269 - Sep. 24) (BR. 06A)

S-4     WESBANCO INC, 1 BANK PLAZA, WHEELING, WV, 26003, 3042349000 - 
        6,475,120 ($164,570,238.00) Equity, (File 333-146270 - Sep. 24) 
        (BR. 07A)

F-3     LEADING BRANDS INC, SUITE 1800, 1500 WEST GEORGIA STREET, VANCOUVER, 
        A1, V6G 2Z6, 604 685-5200 - 5,117,002 ($14,965,156.31) Equity, 
        (File 333-146271 - Sep. 24) (BR. 02C)

S-8     THINKPATH INC, 55 UNIVERSITY AVE STE 505, TORONTO, ONTARIO, CANADA, 
        M5J 2H7, 4163648800 - 2,516,575 ($208,875.72) Other, (File 333-146272 - 
        Sep. 24) (BR. 06C)

S-3     NORTEL NETWORKS CORP, ATTN: CORPORATE SECRETARY, 195 THE WEST MALL, 
        TORONTO, A6, M9C 5K1, 9058637000 - 
        1,150,000,000 ($1,150,000,000.00) Non-Convertible Debt, 
        (File 333-146273 - Sep. 24) (BR. 11B)

SB-2    China Yingxia International, Inc., HARBIN YINGXIA INDUSTRIAL CO., LTD, 
        NO.300, XIDAZHI STREET NANGANG, HARBIN   HEILONGJIANG, F4, 150001, 
        86 451 86310948 - 16,150,195 ($33,957,916.00) Equity, 
        (File 333-146275 - Sep. 24) (BR. 04A)

S-3ASR  AIRGAS INC, 259 N. RADNOR-CHESTER ROAD, SUITE 100, RADNOR, PA, 19087, 
        6106875253 - 0 ($115,894,402.00) Equity, (File 333-146276 - Sep. 24) 
        (BR. 06C)


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:
publicinfo@sec.gov. In most cases, this information is also  available
on the Commission's website: www.sec.gov.


				        STATE     
NAME OF ISSUER                          CODE   	 8K ITEM NO.		    	DATE       COMMENT
--------------------------------------------------------------------------------------------------------
1ST CENTENNIAL BANCORP                  CA       8.01,9.01                      09/21/07

ACCESS INTEGRATED TECHNOLOGIES INC      DE       5.02,9.01                      09/18/07

ACTIVIDENTITY CORP                      DE       5.03,9.01                      09/21/07

ACURA PHARMACEUTICALS, INC              NY       1.01,9.01                      09/24/07

AIR PRODUCTS & CHEMICALS INC /DE/       DE       7.01                           09/24/07

AIR PRODUCTS & CHEMICALS INC /DE/       DE       7.01                           09/24/07

AIR T INC                               DE       9.01                           09/18/07

Aleris International, Inc.              DE       7.01,9.01                      09/21/07

Aleris International, Inc.              DE       5.02                           09/24/07

ALLERGAN INC                            DE       1.01,9.01                      09/18/07    AMEND

ALLIED DEFENSE GROUP INC                DE       2.01,9.01                      09/18/07

ALLOS THERAPEUTICS INC                  DE       8.01,9.01                      09/24/07

AMBIENT CORP /NY                        DE       8.01,9.01                      09/21/07

AMERICAN URANIUM CORP                   NV       1.01,3.02,5.02,8.01,9.01       09/15/07

AMS HEALTH SCIENCES INC                 OK       3.01,8.01,9.01                 09/24/07

ANALOGIC CORP                           MA       2.02,9.01                      09/24/07

ANGELICA CORP /NEW/                     MO       7.01,9.01                      09/18/07

APPLIED DIGITAL SOLUTIONS INC           MO       5.02                           09/21/07

APPLIED MICRO CIRCUITS CORP             DE       5.02,9.01                      09/19/07

ARABIAN AMERICAN DEVELOPMENT CO         DE       1.01                           09/24/07

ARIAD PHARMACEUTICALS INC               DE       8.01,9.01                      09/24/07

ARRIS GROUP INC                         DE       1.01,8.01,9.01                 09/23/07

ARTES MEDICAL INC                                1.01,9.01                      09/24/07

ASTORIA FINANCIAL CORP                  DE       2.02,9.01                      09/24/07

Aurora Oil & Gas CORP                   UT       5.02                           09/18/07

AVASOFT, INC.                           NV       1.01                           09/12/07

AVISTA CORP                             WA       7.01                           09/24/07

BAKERS FOOTWEAR GROUP INC               MO       2.02,7.01,9.01                 09/18/07

BARRIER THERAPEUTICS INC                DE       9.01                           09/21/07

BARRIER THERAPEUTICS INC                DE       1.01,9.01                      09/21/07

Biomedtex, Inc.                         FL       5.01,5.02,5.03,8.01            09/19/07    AMEND

BRISTOL MYERS SQUIBB CO                 DE       8.01,9.01                      09/24/07

BUTLER NATIONAL CORP                    DE       8.01,9.01                      09/24/07

C-COR INC                               PA       1.01,8.01,9.01                 09/23/07

CACI INTERNATIONAL INC /DE/             DE       1.01,7.01                      09/24/07

CALA CORP                               OK       8.01                           06/30/07    AMEND

CAPITAL SOUTHWEST CORP                  TX       5.02                           09/10/07

CARDICA INC                             DE       1.01                           09/19/07

CARLATERAL, INC.                        NV       5.01,5.02                      09/19/07

CDI CORP                                PA       1.01,9.01                      09/19/07

CENTRAL FEDERAL CORP                    DE       8.01,9.01                      09/24/07

CHAMPION PARTS INC                      IL       1.01,9.01                      09/21/07

CHAMPPS ENTERTAINMENT INC               DE       8.01,9.01                      09/21/07

CHASE BANK USA, NATIONAL ASSOCIATION    DE       8.01,9.01                      09/21/07

CHILCO RIVER HOLDINGS INC                        5.02                           09/19/07

CHIQUITA BRANDS INTERNATIONAL INC       NJ       5.02                           09/21/07

CHYRON CORP                             NY       8.01,9.01                      09/19/07

CINCINNATI FINANCIAL CORP               OH       7.01,9.01                      09/20/07

CIRTRAN CORP                            NV       1.01,9.01                      08/15/07

CISCO SYSTEMS INC                       CA       8.01                           09/19/07

CIT GROUP INC                           DE       2.03,9.01                      09/18/07

CITIZENS COMMUNICATIONS CO              DE       8.01,9.01                      09/24/07

CKE RESTAURANTS INC                     DE       2.02,9.01                      09/20/07

CLOROX CO /DE/                          DE       5.02,5.03,9.01                 09/18/07

CMGI INC                                DE       5.02,9.01                      09/18/07

COCONNECT INC                           NV       1.01,9.01                      09/21/07

COGENT COMMUNICATIONS GROUP INC                  5.03,9.01                      09/19/07

Collexis Holdings, Inc.                          3.02                           07/31/07

COMCAST CORP                            PA       8.01,9.01                      07/27/07

COMTECH TELECOMMUNICATIONS CORP /DE/    DE       5.02                           09/18/07    AMEND

Copper Road Inc.                        NV       3.02                           09/24/07

CORGENIX MEDICAL CORP/CO                NV       8.01,9.01                      09/17/07

CORN PRODUCTS INTERNATIONAL INC         DE       5.02                           09/18/07

CORTS TRUST FOR WEYERHAEUSER DEBENTUR   DE       8.01,9.01                      09/15/07

CRITICARE SYSTEMS INC /DE/              DE       2.02,9.01                      09/21/07

CROSSTEX ENERGY LP                      DE       1.01,2.03,9.01                 09/19/07

CSK AUTO CORP                           DE       5.02,9.01                      09/20/07

CT HOLDINGS ENTERPRISES INC             DE       7.01,9.01                      09/24/07

CULP INC                                NC       5.02                           09/19/07

CURIS INC                               DE       5.02,5.03,9.01                 09/18/07

CYTOMEDIX INC                           DE       8.01,9.01                      09/20/07

DANA CORP                               VA       8.01                           09/21/07

DARDEN RESTAURANTS INC                  FL       1.01,1.02,2.03,9.01            09/20/07

DARDEN RESTAURANTS INC                  FL       1.01                           09/20/07    AMEND

DEL LABORATORIES INC                    DE       5.02,9.01                      09/20/07

DELCATH SYSTEMS INC                     DE       1.01,8.01,9.01                 09/18/07

DIGITAL ANGEL CORP                      DE       5.02                           09/21/07

DIGITAL POWER CORP                      CA       5.02,7.01,9.01                 09/24/07

DISTRIBUTED ENERGY SYSTEMS CORP         DE       5.02                           09/18/07

Dutch Gold Resources Inc                CO       7.01,9.01                      09/21/07

DYADIC INTERNATIONAL INC                DE       5.02,8.01,9.01                 09/24/07

E-Z-EM, Inc.                            DE       5.02,9.01                      09/24/07

EASTMAN KODAK CO                        NJ       5.02,9.01                      09/18/07

EESTech, Inc.                                    1.01,9.01                      09/24/07

EMCOR GROUP INC                         DE       1.01,2.03,9.01                 09/19/07

EMPIRE ENERGY CORP                      UT       8.01                           09/21/07

ENBRIDGE ENERGY PARTNERS LP             DE       8.01,9.01                      09/24/07

ENCYSIVE PHARMACEUTICALS INC            DE       7.01,9.01                      09/24/07

ENCYSIVE PHARMACEUTICALS INC            DE       5.02,8.01                      09/18/07

EPLUS INC                               DE       2.02,9.01                      09/24/07

ERF Wireless, Inc.                      NV       8.01                           08/24/07

eTelecare Global Solutions, Inc.                 1.01,9.01                      09/18/07

EXACT SCIENCES CORP                     DE       7.01,9.01                      09/24/07

EZENIA INC                              DE       2.05,9.01                      09/24/07

FAIRPOINT COMMUNICATIONS INC            DE       8.01,9.01                      09/24/07

Federal Home Loan Bank of Dallas                 2.03                           09/18/07

FEDERAL NATIONAL MORTGAGE ASSOCIATION            7.01                           09/24/07

FERRO CORP                              OH       5.02,9.01                      09/21/07

FIRST ALBANY COMPANIES INC              NY       5.03,7.01,8.01,9.01            09/18/07

FIRST COMMUNITY BANCORP /CA/            CA       7.01,9.01                      09/24/07

First Horizon Asset Sec Mort Pass Thr   DE       8.01,9.01                      09/24/07

First Horizon Asset Sec Mort Pass Thr   DE       8.01,9.01                      09/24/07

FIRST IPSWICH BANCORP /MA               MA       8.01,9.01                      09/24/07

FIRST LITCHFIELD FINANCIAL CORP         DE       8.01,9.01                      09/20/07

FLAGSTAR BANCORP INC                    MI       7.01,9.01                      09/24/07

FORCE PROTECTION INC                    NV       5.02,9.01                      09/18/07

FOSSIL INC                              DE       1.01,9.01                      09/19/07

FRANKLIN BANK CORP                               7.01,9.01                      09/24/07

FURNITURE BRANDS INTERNATIONAL INC      DE       7.01,9.01                      09/18/07

GD Conference Center, Inc               DE       5.01,5.02,5.06,9.01            09/20/07

GE Capital Credit Card Master Note Tr   DE       8.01,9.01                      09/17/07

GENCO SHIPPING & TRADING LTD                     7.01                           09/21/07    AMEND

GENESCO INC                             TN       8.01,9.01                      09/24/07

GENESIS BIOVENTURES INC                 NY       5.02,5.03,8.01                 09/12/07

GEOGLOBAL RESOURCES INC.                DE       7.01,9.01                      09/24/07

GEOKINETICS INC                         DE       5.02,7.01,9.01                 09/21/07

GLOWPOINT INC                           DE       1.01,2.03,3.02,3.03,5.02,5.03, 09/21/07
					         8.01,9.01

GREAT PLAINS ENERGY INC                 MO       1.01,2.03                      08/19/07

GROUP 1 AUTOMOTIVE INC                  DE       7.01,9.01                      09/19/07

HARMAN INTERNATIONAL INDUSTRIES INC /   DE       7.01,9.01                      09/21/07

Hartford Life Global Funding Trust 20   DE       1.03,2.01,8.01,9.01            09/17/07

HAWKINS INC                             MN       5.02                           09/18/07

HCP, INC.                               MD       9.01                           08/06/07    AMEND

HEALTHCARE ACQUISITION CORP             DE       1.01,2.01,3.02,3.03,5.02,5.03, 08/03/07    AMEND
					         5.06,8.01,9.01

HEALTHSTREAM INC                        TN       8.01,9.01                      09/24/07

HEIDRICK & STRUGGLES INTERNATIONAL IN   DE       8.01,9.01                      09/20/07

HINES HORTICULTURE INC                  DE       5.02                           09/19/07

HMS HOLDINGS CORP                                7.01,9.01                      09/21/07

HOLLIS EDEN PHARMACEUTICALS INC /DE/    DE       1.02                           09/19/07

Homeland Security Network, Inc.                  3.01                           09/21/07

HOSPITALITY PROPERTIES TRUST            MD       9.01                           09/24/07

HUMANA INC                              DE       7.01                           09/24/07

IA GLOBAL INC                           DE       2.03                           09/14/07

Ignis Petroleum Group, Inc.                      4.02                           08/14/07    AMEND

IMATION CORP                            DE       9.01                           07/09/07    AMEND

INHIBITEX, INC.                                  1.01,2.01,5.02,9.01            09/19/07

INPHONIC INC                                     5.02,9.01                      09/18/07

INTELISYS AVIATION SYSTEMS OF AMERICA   DE       5.02                           09/18/07

INTERMUNE INC                           DE       9.01                           09/20/07

INTERNATIONAL BARRIER TECHNOLOGY INC/            7.01,9.01                      09/18/07

Investors Bancorp Inc                   DE       5.03,9.01                      09/18/07

INVISA INC                                       5.02                           09/19/07

ION GEOPHYSICAL CORP                    DE       5.03,7.01,9.01                 09/21/07

IPORUSSIA INC                           DE       8.01                           09/19/07

J CREW GROUP INC                        DE       8.01                           09/24/07

J P MORGAN CHASE & CO                   DE       9.01                           09/20/07

JACK IN THE BOX INC /NEW/               DE       5.03,9.01                      09/21/07

JACKSON HEWITT TAX SERVICE INC          DE       1.01                           09/21/07

JOHNSON CONTROLS INC                    WI       5.02                           09/18/07

KANSAS CITY SOUTHERN                    DE       1.01,1.02,9.01                 09/24/07

KENSEY NASH CORP                        DE       7.01,9.01                      09/24/07

KERYX BIOPHARMACEUTICALS INC            DE       5.02,9.01                      09/20/07

KEY ENERGY SERVICES INC                 MD       8.01                           09/24/07

KeyOn Communications Holdings Inc.      DE       2.02,9.01                      09/24/07

KeyOn Communications Holdings Inc.      DE       2.01,9.01                      08/09/07    AMEND

Kimball Hill, Inc.                      IL       5.02                           09/21/07

LABRANCHE & CO INC                      DE       5.02                           09/18/07

LAIDLAW INTERNATIONAL INC               DE       5.02                           09/24/07

LBI MEDIA HOLDINGS INC                           2.01,2.03                      09/24/07

LEXINGTON REALTY TRUST                  MD       1.01,5.05,9.01                 09/21/07

LIBERTY PROPERTY TRUST                  MD       1.01,9.01                      09/20/07

LIBERTY RENEWABLE FUELS LLC                      1.01,9.01                      08/10/07

Lightstone Value Plus Real Estate Inv   MD       5.02                           09/18/07

Lincolnway Energy, LLC                  IA       8.01                           07/02/07    AMEND

LONG ISLAND PHYSICIAN HOLDINGS CORP     NY       5.02                           09/12/07

LSB INDUSTRIES INC                      DE       8.01                           09/24/07

MADISON GAS & ELECTRIC CO               WI       1.01,2.03,9.01                 09/19/07

Magnum dOr Resources Inc                         2.01,7.01,9.01                 09/21/07

MAINSTREET BANKSHARES INC               VA       1.02,8.01,9.01                 09/19/07

MANNATECH INC                           TX       1.01,5.02,9.01                 09/18/07

MARCHEX INC                             DE       2.01,7.01,9.01                 09/19/07

MEDIFAST INC                            DE       5.02,8.01                      09/24/07

MERRILL LYNCH & CO INC                  DE       3.03,5.03,8.01,9.01            09/21/07

MERRILL LYNCH & CO INC                  DE       8.01,9.01                      09/24/07

Merrill Lynch First Franklin Mortgage   DE       8.01,9.01                      09/07/07

MESA AIR GROUP INC                      NV       8.01,9.01                      09/21/07

METAL MANAGEMENT INC                    DE       1.01,9.01                      09/24/07

MFB CORP                                IN       5.02                           09/21/07

MIDDLESEX WATER CO                      NJ       8.01,9.01                      09/24/07

MSTI Holdings, Inc.                     DE       1.01,9.01                      09/21/07

Natural Nutrition Inc.                  NV       8.01,9.01                      08/09/07

NEKTAR THERAPEUTICS                     DE       5.02                           09/18/07

NEW YORK HEALTH CARE INC                NY       1.01,8.01,9.01                 09/20/07

NORD RESOURCES CORP                     DE       8.01,9.01                      09/24/07

NORTHEAST UTILITIES                     MA       7.01,9.01                      09/24/07

NORTHRIM BANCORP INC                    AK       8.01,9.01                      09/20/07

NOVACEA INC                             DE       5.02,7.01,9.01                 09/19/07

NRG ENERGY, INC.                        DE       8.01,9.01                      09/24/07

NYER MEDICAL GROUP INC                  FL       8.01                           09/19/07

O2DIESEL CORP                                    8.01                           09/20/07

OCTILLION CORP                                   5.02,7.01,9.01                 09/19/07

ON2 TECHNOLOGIES, INC.                  DE       8.01,9.01                      09/21/07

ON2 TECHNOLOGIES, INC.                  DE       8.01,9.01                      09/24/07

Opteum Inc.                             MD       5.03,7.01,8.01,9.01            09/24/07

Orange 21 Inc.                          DE       7.01,9.01                      09/21/07

ORMAT TECHNOLOGIES, INC.                DE       5.02,9.01                      09/24/07

OTTER TAIL CORP                         MN       1.01,9.01                      09/20/07

OVERLAND STORAGE INC                    CA       5.02,8.01                      09/18/07

PACIFIC GAS & ELECTRIC CO               CA       5.02,5.03,8.01,9.01            09/19/07

PALM INC                                DE       5.02                           09/18/07

PARK NATIONAL CORP /OH/                 OH       8.01,9.01                      09/21/07

PATTERSON UTI ENERGY INC                DE       5.02,9.01                      09/21/07

PEMCO AVIATION GROUP INC                DE       2.01,5.03,9.01                 09/19/07

Penn Virginia GP Holdings, L.P.                  2.01,9.01                      09/24/07

PENN VIRGINIA RESOURCE PARTNERS L P     DE       2.01,9.01                      09/24/07

PENSON WORLDWIDE INC                    DE       1.01                           09/19/07

PEOPLES EDUCATIONAL HOLDINGS            MN       7.01,9.01                      09/24/07

PEPCO HOLDINGS INC                      DE       7.01,9.01                      09/24/07

PETRO RESOURCES CORP                    DE       1.01,9.01                      09/19/07

PETROQUEST ENERGY INC                   DE       1.01,3.03,5.03,9.01            09/19/07

PG&E CORP                               CA       5.02,5.03,8.01,9.01            09/19/07

PIERRE FOODS INC                        NC       2.02,9.01                      09/21/07

PNM RESOURCES INC                       NM       5.02,9.01                      09/24/07

PointStar Entertainment Corp.           NV       1.01,2.01,3.02,5.01,5.02,5.06, 09/18/07
					         9.01

POWERWAVE TECHNOLOGIES INC              DE       1.01,2.03,3.02,9.01            09/18/07

PRG SCHULTZ INTERNATIONAL INC           GA       3.02                           09/18/07

PRIME GROUP REALTY TRUST                MD       5.02                           09/24/07

PRIVATEBANCORP, INC                     DE       7.01                           09/24/07

PRO PHARMACEUTICALS INC                 NV       5.02,9.01                      09/24/07

PROGENICS PHARMACEUTICALS INC           DE       8.01,9.01                      09/19/07

PUBLIC SERVICE CO OF COLORADO           CO       1.01                           09/21/07

PURE BIOSCIENCE                         CA       4.01,9.01                      09/19/07

RADIATION THERAPY SERVICES INC          FL       8.01,9.01                      09/21/07

RALI Series 2007-QH8 Trust              DE       8.01,9.01                      09/21/07

RAMBUS INC                              DE       2.04                           09/20/07

REGEN BIOLOGICS INC                     DE       5.03,9.01                      09/21/07

RENOVIS INC                             DE       1.01,3.03,9.01                 09/18/07

RICA FOODS INC                          NV       4.01                           09/18/07

Santa Lucia Bancorp                     CA       8.01,9.01                      09/21/07

SCIENTIFIC INDUSTRIES INC               DE       8.01                           09/20/07

SEACHANGE INTERNATIONAL INC             DE       3.01,4.02,9.01                 09/18/07

SECURITY BANK CORP                      GA       5.03,9.01                      09/24/07

Security With Advanced Technology, In   CO       2.01,9.01                      07/10/07    AMEND

SMART ONLINE INC                                 8.01                           09/19/07

Soltera Mining Corp.                    NV       1.01,1.02,7.01,9.01            08/29/07

SONUS PHARMACEUTICALS INC               DE       8.01,9.01                      09/24/07

SPORT CHALET INC                        DE       7.01,9.01                      09/19/07

STARM Mortgage Loan Trust 2007-4        DE       8.01,9.01                      09/24/07

STATE STREET CORP                       MA       5.02                           09/18/07

Structured Asset Mortgage Investments   DE       9.01                           08/31/07

STRUCTURED PROD CORTS TR II FOR PROVI   DE       8.01,9.01                      09/15/07

STRUCTURED PRODUCTS CORP CORTS FOR PR   DE       8.01,9.01                      09/15/07

STRUCTURED PRODUCTS CORP CORTS TR III   DE       8.01,9.01                      09/15/07

STRUCTURED PRODUCTS CORP CORTS TRUST    DE       8.01,9.01                      09/15/07

SUN-TIMES MEDIA GROUP INC               DE       5.02                           09/19/07

Sunrise Mining CORP                     NV       5.01,7.01,9.01                 09/21/07

SUPERIOR INDUSTRIES INTERNATIONAL INC   CA       5.02                           09/19/07

Sweet Success Enterprises, Inc          NV       8.01                           09/17/07

SWS GROUP INC                           DE       5.02,8.01,9.01                 09/21/07

SYNNEX CORP                             DE       2.02,9.01                      09/24/07

SYSCO CORP                              DE       5.02                           09/18/07

Tarpon Industries, Inc.                 MI       1.02,8.01,9.01                 09/19/07

TESSERA TECHNOLOGIES INC                DE       7.01,9.01                      09/24/07

TIMBERLAND CO                           DE       5.02,9.01                      09/24/07

TORVEC INC                              NY       8.01                           09/24/07

TRANSCOMMUNITY FINANCIAL CORP           VA       8.01,9.01                      09/24/07

TRIDENT MICROSYSTEMS INC                DE       3.01,9.01                      09/19/07

TURBOCHEF TECHNOLOGIES INC              DE       5.02                           09/21/07

TVIA INC                                DE       4.01,9.01                      08/13/07

TVIA INC                                DE       5.02,9.01                      09/12/07

Tyco Electronics Ltd.                   D0       8.01,9.01                      09/21/07

URANERZ ENERGY CORP.                    NV       1.01,7.01,9.01                 09/19/07

US 1 INDUSTRIES INC                     IN       3.02                           09/21/07

VALEANT PHARMACEUTICALS INTERNATIONAL   DE       1.02                           09/19/07

VALENCE TECHNOLOGY INC                  DE       3.02,9.01                      09/20/07

Volkswagen Auto Lease Trust 2005-A               1.02,2.01,8.01,9.01            09/20/07

Warner Chilcott Ltd                     D0       8.01,9.01                      09/24/07

WASHINGTON TRUST BANCORP INC            RI       5.03,9.01                      09/20/07

WATERFORD GAMING LLC                    DE       8.01                           09/24/07

WELLS FARGO & CO/MN                     DE       9.01                           09/24/07

WELLS REAL ESTATE INVESTMENT TRUST II   MD       8.01,9.01                      07/11/07

WENTWORTH IV INC                        DE       1.01,3.02,9.01                 09/18/07

WHITEMARK HOMES INC                     CO       5.02                           09/12/07

XCEL ENERGY INC                         MN       2.02,9.01                      09/24/07

XCEL ENERGY INC                         MN       1.01                           09/21/07

XCORPOREAL, INC.                        DE       7.01,9.01                      09/24/07

XL CAPITAL LTD                                   9.01                           09/21/07

YORK WATER CO                           PA       5.02                           09/24/07

YTB International, Inc.                 NY       7.01,9.01                      09/24/07

Zagg INC                                         1.01,9.01                      09/19/07

ZANETT INC                              DE       3.01,9.01                      09/24/07


                           

 

http://www.sec.gov/news/digest/2007/dig092507.htm


Modified: 09/25/2007