Securities and Exchange Commission Suspends Trading in the Securities of Fourteen Issuers for Failure to Make Required Periodic Filings
The U.S. Securities and Exchange Commission announced the temporary suspension of trading in the securities of the following issuers, commencing at 9:30 a.m. EDT on April 5, 2011 and terminating at 11:59 p.m. EDT on April 18, 2011.
The Commission temporarily suspended trading in the securities of these fourteen issuers due to a lack of current and accurate information about the companies because they have not filed periodic reports with the Commission in over two years. This order was entered pursuant to Section 12(k) of the Securities Exchange Act of 1934 (Exchange Act).
The Commission cautions brokers, dealers, shareholders and prospective purchasers that they should carefully consider the foregoing information along with all other currently available information and any information subsequently issued by these companies.
Brokers and dealers should be alert to the fact that, pursuant to Exchange Act Rule 15c2-11, at the termination of the trading suspensions, no quotation may be entered relating to the securities of the subject companies unless and until the broker or dealer has strictly complied with all of the provisions of the rule. If any broker or dealer is uncertain as to what is required by the rule, it should refrain from entering quotations relating to the securities of these companies that have been subject to a trading suspension until such time as it has familiarized itself with the rule and is certain that all of its provisions have been met. Any broker or dealer with questions regarding the rule should contact the staff of the Securities and Exchange Commission in Washington, DC at (202) 551-5720. If any broker or dealer enters any quotation which is in violation of the rule, the Commission will consider the need for prompt enforcement action.
If any broker, dealer or other person has any information which may relate to this matter, they should immediately communicate it to the Delinquent Filings Group of the Division of Enforcement at (202) 551-5466, or by e-mail at DelinquentFilings@sec.gov. (Rel. 34-64179)
Commission Orders Hearings on Registration Suspension or Revocation Against Fourteen Companies for Failure to Make Required Periodic Filings
In conjunction with today’s trading suspension, the Commission also instituted two separate public administrative proceedings to determine whether to revoke or suspend for a period not exceeding twelve months the registration of each class of the securities of fourteen companies for failure to make required periodic filings with the Commission:
In the Matter of Sabratek Corp., et al., 34-64177; Administrative Proceeding File No. 3-14318
In the Matter of Secured Digital Applications, Inc., et al., 34-64178; Administrative Proceeding File No. 3-14319
In each Order, the Division of Enforcement (Division) alleges that the respective Respondents are delinquent in their required periodic filings with the Commission.
In each of these proceedings, instituted pursuant to Exchange Act Section 12(j), a hearing will be scheduled before an Administrative Law Judge. At the hearing, the judge will hear evidence from the Division and the Respondents to determine whether the allegations of the Division contained in the Order, which the Division alleges constitute failures to comply with Exchange Act Section 13(a) and Rules 13a-1 and 13a-13 or 13a-16 thereunder, are true. The judge in the proceedings will then determine whether the registrations pursuant to Exchange Act Section 12 of each class of the securities of these Respondents should be revoked or suspended for a period not exceeding twelve months. The Commission ordered that the Administrative Law Judge in each proceeding issue an initial decision not later than 120 days from the date of service of the order instituting proceedings.
Commission Revokes Registration of Securities of Carrier1 International S.A. for Failure to Make Required Periodic Filings
On April 5, 2011, the Commission revoked the registration of each class of registered securities of Carrier1 International S.A. (Carrier1 International) for failure to make required periodic filings with the Commission.
Without admitting or denying the findings in the Order, except as to jurisdiction, which it admitted, Carrier1 International consented to the entry of an Order Making Findings and Revoking Registration of Securities Pursuant to Section 12(j) of the Securities Exchange Act of 1934 as to Carrier1 International finding that it had failed to comply with Section 13(a) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 13a-1 and 13a-13 thereunder and revoking the registration of each class of Carrier1 International’s securities pursuant to Section 12(j) of the Exchange Act. This Order settled the proceedings brought against Carrier1 International in In the Matter of Carrier1 International S.A., et al., Administrative Proceeding File No. 3-14257.
Brokers and dealers should be alert to the fact that Exchange Act Section 12(j) provides, in pertinent part, as follows:
For further information see Order Instituting Administrative Proceedings and Notice of Hearing Pursuant to Section 12(j) of the Securities Exchange Act of 1934, In the Matter of Carrier1 International S.A., et al., Administrative Proceeding File No. 3-14257, Exchange Act Release No. 63911, February 15, 2011. (Rel. 34-64180; File No. 3-14257)
In the Matter of Wells Fargo Securities LLC (F/K/A/ Wachovia Capital Markets LLC)
On April 5, 2011, the Commission issued an Order Instituting Administrative and Cease-and-Desist Proceedings, Pursuant to Section 8A of the Securities Act of 1933 and Section 15(b) of the Securities Exchange Act of 1934 (Order) against Wells Fargo Securities LLC (f/k/a Wachovia Capital Markets LLC).
The Order’s findings concern two collateralized debt obligations (CDOs) tied to the performance of residential mortgage-backed securities (RMBS), Grand Avenue CDO II (Grand Avenue II) and Longshore CDO Funding 2007-3 (Longshore 3). Wachovia Capital Markets LLC (Wachovia Capital Markets) structured and marketed these two RMBS CDOs in late 2006 and early 2007 when the United States housing markets was beginning to show signs of distress.
The Order finds that Wachovia Capital Markets willfully violated Sections 17(a)(2) and (3) of the Securities Act of 1933 (Securities Act) in two respects. First, Wachovia Capital Markets charged undisclosed excessive markups in the sale of certain of the preferred shares, or equity, of Grand Avenue II to the Pueblo of Zuni and the Pension Plan and Trust for Employees of the Pueblo of Zuni (collectively the “Zuni Indian Tribe”) and an individual investor. Second, Wachovia Capital Markets represented to investors in Longshore 3 that it acquired assets from affiliates “on an arm’s-length basis” and “at fair market prices” when in fact certain assets were transferred from an affiliate at above-market prices.
Without admitting or denying the Commission’s findings, Wells Fargo Securities LLC (Wells Fargo Securities) consented to the entry of the Order requiring that it cease-and-desist from committing or causing any violations and any future violations of Section 17(a)(2) and (3) of the Securities Act and pay disgorgement of $6.75 million and a civil money penalty in the amount of $4.45 million as follows: $1.319 million to and for the benefit of the Zuni Indian Tribe, $1.064 million to and for the benefit of the individual investor who purchased the preferred shares in Grand Avenue II, $5.017 million to and for the benefit of the investors in Longshore III, and $3.8 million to the Commission. (Rels. 33-9200; 33-9201; 34-64182; 34-64183; File No. 3-14320)
SEC Sanctions India-Based Affiliates of PwC for Role in Satyam Accounting Fraud
The Securities and Exchange Commission today issued an administrative order sanctioning five India-based affiliates of PricewaterhouseCoopers (PwC) for engaging in improper professional conduct as independent auditors for Satyam Computer Services Limited from 2005 through January 2009.
The SEC found that the audit failures by the PwC affiliates – Lovelock & Lewes, Price Waterhouse Bangalore, Price Waterhouse & Co., Bangalore, Price Waterhouse Calcutta, and Price Waterhouse & Co., Calcutta – were not limited to Satyam, but rather indicative of a much larger quality control failure throughout PW India.
The PW India affiliates agreed to settle the SEC’s charges and pay a $6 million penalty, the largest ever by a foreign-based accounting firm in an SEC enforcement action. In a related settlement today, Satyam agreed to settle fraud charges and pay a $10 million penalty.
The SEC’s order instituting administrative proceedings against the firms finds that PW India failed to conduct procedures to confirm Satyam’s cash and cash equivalent balances or its accounts receivables. Specifically, the order finds that PW India’s “failure to properly execute third-party confirmation procedures resulted in the fraud at Satyam going undetected” for years. PW India’s failures in auditing Satyam “were indicative of a quality control failure throughout PW India” because PW India staff “routinely relinquished control of the delivery and receipt of cash confirmations entirely to their audit clients and rarely, if ever, questioned the integrity of the confirmation responses they received from the client by following up with the banks.”
In addition to the $6 million penalty, the respondents have consented to a censure as well as the entry of a cease-and-desist order finding that they violated Section 10A(a) of the Exchange Act and were a cause of Satyam’s violations of Sections 13(a) and 13(b)(2)(A) of the Exchange Act and relevant Rules thereunder. In the order, PW India also agreed to comply with extensive undertakings that include restrictions regarding the acceptance of new engagements; requirements to put in place a series of staffing, training, and pre-opinion review controls; significant revisions to its audit policies and procedures; and the appointment of an independent monitor to oversee the implementation of the undertakings.
In a related proceeding, PW India also reached a settlement with the Public Company Accounting Oversight Board (PCAOB) in which the PW India firms have been censured and agreed to extensive undertakings substantially similar to those set forth in the SEC administrative order. Additionally, Lovelock & Lewes and Price Waterhouse Bangalore have agreed to pay the PCAOB a $1.5 million penalty for their violations of PCAOB rules and standards in relation to the Satyam audit engagement.
Reid A. Muoio, James J. Valentino, and Jeffrey Leasure conducted the SEC's investigation. The SEC acknowledges the assistance of the PCAOB. The SEC’s investigation is continuing. (Rel. 34-64184; AAE Rel. 3257; File No. 3-14321)
In the Matter of Marc E. Bercoon
On April 5, 2011, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Rule 102(e) of the Commission’s Rules of Practice, Making Findings and Imposing Remedial Sanctions (Order) against Marc E. Bercoon. The Order finds that on February 11, 2011, a Judgment was entered against Bercoon, permanently enjoining him from future violations of Sections 5(a), 5(c) and 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder in the civil action entitled Securities and Exchange Commission v. LADP Acquisition, Inc., et al., Civil Action Number CV10-6835, in the United States District Court for the Central District of California. Bercoon was also ordered to pay disgorgement of ill-gotten gains, prejudgment interest, and a civil money penalty to be determined by the Court upon motion by the Commission.
Based on the above, the Order suspends Bercoon from appearing or practicing before the Commission as an attorney or accountant. Bercoon consented to the issuance of the Order without admitting or denying any of the findings in the Order, except he admitted the entry of the injunction. (Rel. 34-64185; AAE Rel. 3259; File No. 3-14322)
In the Matter of Michael C. Pattison, CPA
The United States Securities and Exchange Commission (Commission) announced the issuance of an Order Instituting Public Administrative Proceedings and Imposing Temporary Suspension Pursuant to Rule 102(e)(3) of the Commission’s Rules of Practice against Michael C. Pattison, CPA. Pattison is the former Controller of Embarcadero Technologies, Inc.
The Order finds that on February 23, 2011, the U.S. District Court for the Northern District of California entered an amended final judgment against Pattison. The Final Judgment, as amended, followed a jury trial in which the jury found that Pattison violated Section 13(b)(5) of the Securities Exchange Act, which prohibits the knowing falsification of books, records, or accounts and the circumvention of internal accounting controls. The jury also found that Pattison violated the rule against falsifying a public company’s books, records or accounts. The Commission’s complaint in the district court action had alleged that Pattison was liable for these violations based on his involvement in the backdating of stock options while at Embarcadero Technologies, Inc. The Final Judgment, as amended, enjoins Pattison from future such violations, direct or indirect. It also requires Pattison to pay $74,446 in Nodisgorgement with interest, and a civil penalty of $50,000.
Based on the above, the Order temporarily suspends Pattison from appearing or practicing before the Commission. If the Commission within thirty days after service of the Order receives no petition from Pattison to lift the suspension, the suspension shall become permanent pursuant to Rule 102(e)(3)(ii). (Rel. 34-64190; AAE Rel. 3260; File No. 3-14323)
Court Enters Final Judgment Against Douglas A. Glaser
The U.S. Securities and Exchange Commission announced today that on March 22, 2011, the United States District Court for the District of Colorado granted the Commission’s motion for default judgment and entered a Final Judgment against Douglas A. Glaser in a pending civil action. The Final Judgment enjoins Glaser from violations of Sections 5 and 17(a) of the Securities Act of 1933; Sections 10(b), 13(d), and 16(a) of the Securities Exchange Act of 1934; and Rules 10b-5, 13d-1, 13d-2, 16a-3, and Rule 101 of Regulation M, thereunder. In addition, the Court ordered Glaser to pay disgorgement of $165,981.16, prejudgment interest of $88,781, and a civil penalty of $150,000. Finally, the Court barred Glaser from participating in an offering of penny stock.
According to the Complaint in this matter, during December 2002 through at least August 2003, Glaser and seven other defendants engaged in a scheme to defraud the investing public by using materially false and misleading public statements and manipulative stock trading to create an artificial market for and to sell the stock of SeaLife Corporation without registration or valid exemption under the securities laws. The Complaint alleged that Glaser engaged in manipulative stock trading, such as matched trading with other defendants, to falsely create the appearance of trading volume. The Complaint also alleged that during the stock manipulation, Glaser illegally sold SeaLife stock in unregistered transactions. The entry of Final Judgment against Glaser concludes this litigation. [SEC v. Douglas A. Glaser, Civ. No. 05-cv-622-RPM, District of Colorado] (LR-21914)
SEC Charges Satyam Computer Services With Financial Fraud
The Securities and Exchange Commission announced today that it filed a settled civil action against Satyam Computer Services Limited (Satyam), a foreign private issuer based in India, charging the company with fraudulently overstating the company’s revenue, income and cash balances by more than $1 billion over five years.
The SEC’s complaint, filed in U.S. District Court in Washington, D.C., alleges that former senior officials at Satyam – an information technology services company based in Hyderabad, India – used false invoices and forged bank statements to inflate the company’s cash balances and make it appear far more profitable to investors. Although Satyam’s shares primarily traded on the Indian markets, its American depository shares traded on the New York Stock Exchange during the relevant period.
According to the SEC’s complaint, shortly after the fraud came to light in January 2009, the India government seized control of the company by dissolving Satyam’s Board of Directors and appointing new government-nominated directors; removed former top managers of the company; and oversaw a bidding process to select a new controlling shareholder in Satyam. In addition, Indian authorities filed criminal charges against several former officials.
In addition to the actions taken by the Indian authorities, Satyam, whose new leadership cooperated with the SEC’s investigation, has agreed to pay a $10 million penalty to settle the SEC’s charges, require specific training of officers and employees concerning securities laws and accounting principles, and improve its internal audit functions. In addition, it agreed to hire an independent consultant to evaluate the internal controls Satyam is putting in place.
According to the SEC’s complaint, Satyam’s former senior managers engineered a scheme that created more than 6,000 phony invoices to be used in Satyam’s general ledger and financial statements. Satyam employees created bogus bank statements to reflect payment of the sham invoices. This resulted in more than $1 billion in fictitious cash and cash-related balances, representing half the company’s total assets.
The SEC alleges that when the fraud was finally revealed, Satyam’s then-Chairman, B. Ramalinga Raju, declared that maintaining Satyam’s inflated revenues and profits “was like riding a tiger, not knowing how to get off without being eaten.”
Raju and other former senior and mid-level Satyam executives, as well as two lead engagement partners from Satyam’s former external audit firm, are defendants in a criminal trial now underway in India.
Without admitting or denying the allegations in the SEC’s complaint, Satyam agreed to a permanent injunction against future violations of the periodic reporting provisions of Sections 10(b), 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Securities Exchange Act of 1934 and Rules 10b-5, 12b-20 13a-1 and 13a-16. The settlement also requires Satyam to hire an independent consultant and comply with certain undertakings.
In a related settlement, the Commission issued an Administrative Order that sanctioned Satyam’s former independent auditors for violations of federal securities laws and improper professional conduct while auditing the company’s financial statements from 2005 through January 2009.
Reid A. Muoio, James J. Valentino, and Jeffrey Leasure conducted the SEC's investigation. The SEC’s investigation is continuing. [SEC v. Satyam Computer Services Limited d/b/a Mahindra Satyam, Civil Action No. 1:11-CV-00672 (D.D.C.) (ESH)] (LR-21915; AAE Rel. 3258)
Immediate Effectiveness of Proposed Rule Changes
A proposed rule change filed by the Financial Industry Regulatory Authority (SR-FINRA-2010-035) making amendments to the Discovery Guide and Rules 12506 and 12508 of the Code of Arbitration Procedure for Customer Disputes has become effective. Publication is expected in the Federal Register during the week of April 4, 2011. (Rel. 34-64166)
A proposed rule change filed by Chicago Stock Exchange to alter the fee schedule to repeal the trade processing fee credit paid to institutional brokers (SR-CHX-2011-02) 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 April 4, 2011. (Rel. 34-64173)
The NASDAQ Stock Market (SR-NASDAQ-2011-042) filed a proposed rule change to extend the pilot period of the trading pause for individual stocks contained in the Standard & Poor’s 500 Index, Russell 1000 Index, and specified exchange traded products that experience a price change of 10% or more during a five-minute period. Publication is expected in the Federal Register during the week of April 4, 2011. (Rel. 34-64174)
NASDAQ OMX PHLX (SR-Phlx-2011-44) filed a proposed rule change to extend the pilot period of the trading pause for individual stocks contained in the Standard & Poor’s 500 Index, Russell 1000 Index, and specified exchange traded products that experience a price change of 10% or more during a five-minute period. Publication is expected in the Federal Register during the week of April 4, 2011. (Rel. 34-64175)
NASDAQ OMX BX (SR-BX-2011-018) filed a proposed rule change to extend the pilot period of the trading pause for individual stocks contained in the Standard & Poor’s 500 Index, Russell 1000 Index, and specified exchange traded products that experience a price change of 10% or more during a five-minute period. Publication is expected in the Federal Register during the week of April 4, 2011. (Rel. 34-64176)
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 viewed in person in the Commission's Public Reference Branch at 100 F Street, N.E., Washington, D.C. To obtain paper copies, please refer to information on the Commission's Web site at http://www.sec.gov/answers/publicdocs.htm. In most cases, you can view and download this information by using the search function located at http://www.sec.gov/edgar/searchedgar/companysearch.html.
S-8 BALLY TECHNOLOGIES, INC., 6601 S. BERMUDA RD., LAS VEGAS, NV, 89119, 7028967700 - 0 ($106,110,000.00) Equity, (File 333-173190 - Mar. 31) (BR. 03A) S-1 American Midstream Partners, LP, 1614 15TH STREET SUITE 300, DENVER, CO, 80202, (720) 457-6060 - 0 ($75,000,000.00) Limited Partnership Interests, (File 333-173191 - Mar. 31) (BR. 02) S-3 Unilife Corp, 633 LOWTHER ROAD, LEWISBERRY, PA, 17339, (717)938-9323 - 0 ($216,496,371.00) Other, (File 333-173195 - Mar. 31) (BR. 10) S-8 MAINSOURCE FINANCIAL GROUP, 201 N BROADWAY, PO BOX 87, GREENSBURG, IN, 47240, 8126630157 - 0 ($12,099,594.00) Equity, (File 333-173196 - Mar. 31) (BR. 07A) F-10 TASEKO MINES LTD, SUITE 1020, 800 WEST PENDER STREET, VANCOUVER, A1, V6C 2V6, 604-684-6365 - 0 ($66,690,000.00) Unallocated (Universal) Shelf, (File 333-173197 - Mar. 31) (BR. 04C) S-1 Ally Financial Inc., MAIL CODE: 482-B08-D76, 200 RENAISSANCE CENTER, DETROIT, MI, 48265, 866-710-4623 - 0 ($100,000,000.00) Equity, (File 333-173198 - Mar. 31) (BR. 07C) S-1 Oiltanking Partners, L.P., 15631 JACINTOPORT BLVD., HOUSTON, TX, 77015, 281-457-7900 - 0 ($200,000,000.00) Limited Partnership Interests, (File 333-173199 - Mar. 31) (BR. ) S-8 CLICKSOFTWARE TECHNOLOGIES LTD, 655 CAMPBELL TECHNOLOGY PARKWAY, SUITE 250, CAMPBELL, CA, 95008, 4083776088 - 800,000 ($6,392,000.00) Equity, (File 333-173200 - Mar. 31) (BR. 03C) S-1 Santa Lucia Bancorp, P. O. BOX 6047, ATASCADERO, CA, 93423, 805-466-7087 - 7,500,000 ($5,850,000.00) Equity, (File 333-173201 - Mar. 31) (BR. 07A) S-3 AMERICAN HONDA RECEIVABLES CORP, 700 VAN NESS AVENUE, C/O AMERICAN HONDA RECIEVABLES CORP, TORRANCE, CA, 90501, 3107814318 - 0 ($1,000,000.00) Asset-Backed Securities, (File 333-173202 - Mar. 31) (BR. 05) S-8 AtriCure, Inc., 6217 CENTRE PARK DRIVE, WEST CHESTER, OH, 45069, 513-755-4107 - 509,067 ($5,559,011.64) Equity, (File 333-173203 - Mar. 31) (BR. 10A) S-8 AtriCure, Inc., 6217 CENTRE PARK DRIVE, WEST CHESTER, OH, 45069, 513-755-4107 - 313,272 ($3,420,930.24) Equity, (File 333-173204 - Mar. 31) (BR. 10A) F-3 ATTUNITY LTD, INDUSTRIAL PARK, TECHNION CITY, HAIFA ISRAEL, L3, 32000, 5086513888 - 6,199,602 ($4,060,739.31) Equity, (File 333-173205 - Mar. 31) (BR. 03C) S-8 AVANIR PHARMACEUTICALS, INC., 101 ENTERPRISE, SUITE 300, ALISO VIEJO, CA, 92656, 949-389-6700 - 0 ($17,381,111.00) Equity, (File 333-173206 - Mar. 31) (BR. 01C) S-8 Seaspan CORP, UNIT 2, 7TH FLOOR, BUPA CENTRE, 141 CONNAUGHT ROAD WEST, HONG KONG, F4, 00000, (852) 2540 1686 - 0 ($52,605,000.00) Equity, (File 333-173207 - Mar. 31) (BR. 05C) S-8 INVIVO THERAPEUTICS HOLDINGS CORP., ONE BROADWAY, 14TH FLOOR, CAMBRIDGE, MA, 02142, (617) 475-1520 - 0 ($3,047,087.00) Equity, (File 333-173208 - Mar. 31) (BR. 10B) S-11 Whitestone REIT, 2600 SOUTH GESSNER, SUITE 500, HOUSTON, TX, 77063, 713-827-9595 - 0 ($86,250,000.00) Equity, (File 333-173209 - Mar. 31) (BR. 08C) S-8 Silicon Graphics International Corp, 46600 LANDING PARKWAY, FREMONT, CA, 94538, 408-240-8300 - 464,076 ($8,984,511.36) Equity, (File 333-173210 - Mar. 31) (BR. 03B) S-8 FOREST CITY ENTERPRISES INC, 1100 TERMINAL TOWER, 50 PUBLIC SQ, CLEVELAND, OH, 44113, 216-621-6060 - 0 ($14,261,250.00) Equity, (File 333-173211 - Mar. 31) (BR. 08B) S-3 DATARAM CORP, P O BOX 7528, PRINCETON, NJ, 08543, 6097990071 - 0 ($20,000,000.00) Other, (File 333-173212 - Mar. 31) (BR. 03A) N-2 Blackstone / GSO Floating Rate High Income Fund, 280 PARK AVENUE, 11TH FLOOR, NEW YORK, NY, 10017, 212-503-2100 - 0 ($1,000,000.00) Equity, (File 333-173213 - Mar. 31) (BR. ) S-8 JOY GLOBAL INC, 100 EAST WISCONSIN AVE SUITE 2780, MILWAUKEE, WI, 53201-0554, 4144866400 - 1,000,000 ($95,850,000.00) Equity, (File 333-173214 - Mar. 31) (BR. 10B) S-1 Foreclosure Solutions, Inc., 2502 LIVE OAK STREET STE 205, DALLAS, TX, 75204, 214-620-8711 - 2,000,000 ($60,000.00) Equity, (File 333-173215 - Mar. 31) (BR. ) S-1 Wellness Center USA, Inc., 1014 E. ALGONQUIN ROAD, SUITE 111, SCHAUMBURG, IL, 60173, (847) 530-4898 - 7,800,000 ($1,950,000.00) Equity, (File 333-173216 - Mar. 31) (BR. ) S-3ASR DUPONT E I DE NEMOURS & CO, 1007 MARKET ST, WILMINGTON, DE, 19898, 3027741000 - 0 ($0.00) Other, (File 333-173217 - Mar. 31) (BR. 06B) S-8 Globalstar, Inc., 300 HOLIDAY SQUARE BLVD.,, COVINGTON,, LA, 70433, 408-933-4000 - 0 ($7,441,475.80) Equity, (File 333-173218 - Mar. 31) (BR. 11B) S-1 USA TECHNOLOGIES INC, 100 DEERFIELD LANE, SUITE 140, MALVERN, PA, 19355, 6109890340 - 9,464 ($23,186,800.00) Equity, (File 333-173219 - Mar. 31) (BR. 03B) S-3 Globalstar, Inc., 300 HOLIDAY SQUARE BLVD.,, COVINGTON,, LA, 70433, 408-933-4000 - 0 ($368,617.00) Equity, (File 333-173220 - Mar. 31) (BR. 11B) S-3 Neuralstem, Inc., 9700 GREAT SENECA HIGHWAY, ROCKVILLE, MD, 20850, 3013664841 - 716,675 ($1,491,685.00) Equity, (File 333-173221 - Mar. 31) (BR. 01B) S-1 General Cleaning & Maintenance, 412 MARTHA ST, LAS VEGAS, NV, 89110, 702-277-5916 - 5,000,000 ($50,000.00) Equity, (File 333-173222 - Mar. 31) (BR. ) S-4 COWEN GROUP, INC., 1221 AVENUE OF THE AMERICAS, NEW YORK, NY, 10020, (646) 562-1000 - 0 ($164,546,628.00) Equity, (File 333-173223 - Mar. 31) (BR. 08C) S-4 Swisher Hygiene Inc., 4725 PIEDMONT ROW DRIVE, SUITE 400, CHARLOTTE, NC, 28210, 704 364 7707 - 0 ($59,100,000.00) Equity, (File 333-173224 - Mar. 31) (BR. 08B) S-1 Swisher Hygiene Inc., 4725 PIEDMONT ROW DRIVE, SUITE 400, CHARLOTTE, NC, 28210, 704 364 7707 - 0 ($213,396,696.12) Equity, (File 333-173225 - Mar. 31) (BR. 08B)
Form 8-K is used by companies to file current reports on the following events:
8-K reports may be viewed in person in the Commission's Public Reference Branch at 100 F Street, N.E., Washington, D.C. To obtain paper copies, please refer to information on the Commission's Web site at http://www.sec.gov/answers/publicdocs.htm. In most cases, you can view and download this information by using the search function located at http://www.sec.gov/edgar/searchedgar/companysearch.html.
STATE NAME OF ISSUER CODE 8K ITEM NO. DATE COMMENT 4 KIDS ENTERTAINMENT INC NY 2.02,8.01,9.01 03/31/11 ADEONA PHARMACEUTICALS, INC. DE 2.02,9.01 03/31/11 Ads In Motion, Inc. DE 1.01,2.03,3.02,9.01 03/25/11 AEHR TEST SYSTEMS CA 2.02,9.01 02/28/11 AEP INDUSTRIES INC DE 1.01,3.03,5.03,9.01 03/31/11 AgFeed Industries, Inc. NV 4.02 03/25/11 Alpha Lujo, Inc. NY 1.01,9.01 03/30/11 Altegris QIM Futures Fund, L.P. DE 4.01,9.01 12/31/10 ALTERRA CAPITAL HOLDINGS Ltd 7.01 03/31/11 Amarok Resources, Inc. NV 1.01,8.01,9.01 03/24/11 AMERICAN BIO MEDICA CORP NY 5.02 03/25/11 AMERICAN CONSUMERS INC GA 5.07,7.01,9.01 03/31/11 AMERICAN CRYSTAL SUGAR CO /MN/ MN 7.01,9.01 03/30/11 AMERICAN INTERNATIONAL GROUP INC DE 5.02,7.01,9.01 03/31/11 American Smooth Wave Ventures, Inc. NV 9.01 01/21/11 AMEND AMERICAN SPECTRUM REALTY INC MD 4.02,9.01 03/31/11 AMERICAN SPECTRUM REALTY INC MD 2.02,9.01 03/31/11 AMERIGON INC MI 1.01,2.03,3.03,5.02, 03/30/11 5.03,9.01 AmREIT, Inc. MD 5.02,9.01 03/29/11 ANALOG DEVICES INC MA 8.01,9.01 03/31/11 Andatee China Marine Fuel Services Co DE 2.02,9.01 03/30/11 AMEND Antero Resources Finance Corp DE 2.02,7.01,9.01 03/30/11 ANWORTH MORTGAGE ASSET CORP MD 8.01,9.01 03/31/11 APOLLO GROUP INC AZ 8.01 03/29/11 Applied Minerals, Inc. DE 3.02 03/31/11 ARAMARK CORP DE 1.01 03/25/11 ARBITRON INC DE 5.02,7.01,9.01 02/28/11 ARBITRON INC DE 7.01,9.01 03/31/11 Arcis Resources Corp NV 5.02 03/28/11 Armour Residential REIT, Inc. MD 3.01,9.01 03/31/11 ARTFEST INTERNATIONAL INC DE 2.01,9.01 02/17/11 Ascend Acquisition Corp. DE 1.01,2.03,9.01 03/28/11 Ascend Acquisition Corp. DE 1.01,2.03,9.01 03/30/11 AMEND ASHLAND INC. KY 2.01,9.01 03/31/11 ASTRO MED INC /NEW/ RI 8.01,9.01 03/31/11 ASURE SOFTWARE INC DE 5.02,9.01 01/21/10 AT&T INC. DE 1.01,2.03,9.01 03/31/11 ATHENA SILVER CORP CA 7.01,9.01 03/29/11 Aurum, Inc. DE 5.02 03/29/11 AVI BIOPHARMA INC OR 8.01,9.01 03/31/11 AXION INTERNATIONAL HOLDINGS, INC. CO 8.01 03/31/11 BB&T CORP NC 7.01,9.01 03/31/11 BELK INC 2.02,8.01,9.01 03/30/11 BERKSHIRE HILLS BANCORP INC 4.01,9.01 03/31/11 BIGLARI HOLDINGS INC. IN 8.01 03/30/11 BIOJECT MEDICAL TECHNOLOGIES INC OR 1.01,9.01 03/31/11 BIOZONE PHARMACEUTICALS, INC. NV 2.03,3.02,9.01 03/27/11 BOSTON PRIVATE FINANCIAL HOLDINGS INC MA 1.01,9.01 03/29/11 BRAINY BRANDS COMPANY, INC. DE 5.07 03/25/11 BROOKFIELD HOMES CORP DE 3.01,3.03,5.03,8.01, 03/31/11 9.01 CABLEVISION SYSTEMS CORP /NY DE 5.02,9.01 03/29/11 Capital Financial Holdings, Inc ND 5.02 03/24/11 Capital Financial Holdings, Inc ND 5.02 03/24/11 CAPITAL GROWTH SYSTEMS INC /FL/ FL 8.01,9.01 03/31/11 CAPTERRA FINANCIAL GROUP, INC. CO 2.01 03/31/11 Car Charging Group, Inc. NV 3.02,9.01 03/18/11 Cardium Therapeutics, Inc. DE 8.01,9.01 03/31/11 CARMAX INC VA 2.02,9.01 02/28/11 CARRIZO OIL & GAS INC TX 4.02 03/30/11 Carter Validus Mission Critical REIT, MD 1.01,5.03,5.07,9.01 03/29/11 CELL THERAPEUTICS INC WA 2.02,7.01,9.01 03/31/11 CENTERLINE HOLDING CO DE 2.02,9.01 12/31/10 CENTRAL VALLEY COMMUNITY BANCORP CA 8.01,9.01 03/31/11 CENTURY CASINOS INC /CO/ DE 2.02 12/31/10 China Biologic Products, Inc. 4.02 03/31/11 CHINA ELECTRIC MOTOR, INC. DE 7.01,9.01 03/31/11 CHINA GENGSHENG MINERALS, INC. NV 2.02,8.01,9.01 03/31/11 China Internet Caf? Holdings Group, I 8.01,9.01 03/31/11 China MediaExpress Holdings, Inc. DE 4.01,4.02,9.01 03/11/11 AMEND China Power Equipment, Inc. MD 2.02,9.01 03/31/11 CHINA SHEN ZHOU MINING & RESOURCES, I NV 2.02,7.01,9.01 03/29/11 CHINA SHEN ZHOU MINING & RESOURCES, I NV 9.01 01/14/11 AMEND China Shenghuo Pharmaceutical Holding 2.02,7.01,9.01 03/30/11 ChinaNet Online Holdings, Inc. NV 2.02,9.01 03/31/11 CHRISTOPHER & BANKS CORP DE 7.01,9.01 03/31/11 CHUGACH ELECTRIC ASSOCIATION INC AK 5.02 03/25/11 CHURCHILL DOWNS INC KY 5.02 03/25/11 CIT GROUP INC DE 1.01,2.03,8.01,9.01 03/30/11 CITY HOLDING CO WV 5.02 03/30/11 CLAIBORNE LIZ INC DE 1.01 03/25/11 COMMUNICATION INTELLIGENCE CORP DE 5.03,5.07,9.01 03/31/11 COMMUNITY CAPITAL CORP /SC/ SC 8.01,9.01 03/30/10 Comstock Mining Inc. NV 8.01,9.01 03/31/11 CONNS INC DE 2.02,9.01 03/31/11 CONSTITUTION MINING CORP DE 8.01 03/31/11 CONSTITUTION MINING CORP. DE 8.01 03/30/11 Consumer Capital Group, Inc. 9.01 03/31/11 AMEND Cornerworld Corp NV 5.02,8.01 03/30/11 Crown Oil & Gas Inc. NV 5.02 03/21/11 CVB FINANCIAL CORP CA 2.02,9.01 03/28/11 CYBEX INTERNATIONAL INC NY 2.02,9.01 03/31/11 CYIOS CORP NV 4.01 03/31/11 AMEND DELL INC DE 8.01,9.01 03/28/11 Delta Seaboard International, Inc. NV 1.01,2.01,3.01,5.01, 12/31/09 AMEND 5.06 DemandTec, Inc. DE 2.02,9.01 03/31/11 DENDREON CORP DE 8.01,9.01 03/30/11 DIGITAL ALLY INC 1.01,9.01 03/31/11 DIGUANG INTERNATIONAL DEVELOPMENT CO. NV 2.02,9.01 03/31/11 DIVERSIFIED GLOBAL HOLDINGS GROUP INC FL 7.01,9.01 03/31/11 Douglas Lake Minerals Inc. NV 3.02,9.01 03/11/11 DPAC TECHNOLOGIES CORP CA 1.01,9.01 03/25/11 DTS, INC. DE 5.02 03/31/11 EARTH DRAGON RESOURCES INC. 1.01 03/30/11 EDGEWATER TECHNOLOGY INC/DE/ DE 2.02,9.01 03/31/11 AMEND EMCLAIRE FINANCIAL CORP PA 3.02,9.01 03/31/11 EMISPHERE TECHNOLOGIES INC DE 2.02,9.01 03/31/11 Emrise CORP DE 2.02,9.01 03/31/11 Endeavor Power Corp NV 3.02,8.01,9.01 03/29/11 Energy Transfer Partners, L.P. DE 1.01,7.01,9.01 03/29/11 EnergySolutions, Inc. DE 4.02 03/28/11 ERIE INDEMNITY CO PA 1.01,8.01,9.01 03/31/11 EVEREST RE GROUP LTD D0 5.01,5.02,9.01 03/31/11 EXERGETIC ENERGY, INC. MI 1.01,9.01 03/30/11 EXPRESS-1 EXPEDITED SOLUTIONS INC DE 2.03 03/31/11 EXTREME NETWORKS INC DE 5.02,5.03 03/25/11 EXXON MOBIL CORP NJ 2.02,7.01 03/31/11 EZENIA INC DE 2.02,7.01,9.01 03/31/11 FBL FINANCIAL GROUP INC IA 7.01 03/31/11 Federal Home Loan Bank of Atlanta X1 2.03 03/31/11 Federal Home Loan Bank of Boston X1 2.03 03/29/11 Federal Home Loan Bank of Chicago X1 2.03 03/28/11 Federal Home Loan Bank of Cincinnati X1 2.03,9.01 03/28/11 Federal Home Loan Bank of Des Moines X1 2.03,9.01 03/31/11 Federal Home Loan Bank of New York X1 2.03,9.01 03/28/11 Federal Home Loan Bank of New York X1 8.01 03/31/11 Federal Home Loan Bank of Pittsburgh PA 2.03,9.01 03/28/11 Federal Home Loan Bank of San Francis X1 2.03 03/28/11 Federal Home Loan Bank of Seattle 2.03 03/28/11 Federal Home Loan Bank of Topeka 2.03,9.01 03/28/11 FIELDPOINT PETROLEUM CORP CO 7.01,8.01,9.01 03/31/11 FIELDPOINT PETROLEUM CORP CO 2.02,7.01,9.01 03/31/11 FIRST HORIZON NATIONAL CORP TN 2.06,8.01,9.01 03/31/11 FITWAYVITAMINS, INC. NV 9.01 Flagstone Reinsurance Holdings, S.A. 8.01,9.01 03/30/11 FLORIDIAN FINANCIAL GROUP INC 5.02 03/25/11 FORCE FUELS INC. 1.01,1.02,9.01 03/30/11 FOREST CITY ENTERPRISES INC OH 2.02,9.01 03/30/11 Forex International Trading Corp. NV 8.01 03/30/11 FRANKLIN COVEY CO UT 2.02,8.01,9.01 03/31/11 FREEPORT MCMORAN COPPER & GOLD INC DE 1.01,2.03 03/30/11 FSP PHOENIX TOWER CORP 1.01,2.03,8.01,9.01 03/11/11 FusionTech, Inc. NV 1.01,2.03,3.02,9.01 03/28/11 Game Trading Technologies, Inc. DE 4.02 03/25/11 GASTAR EXPLORATION LTD 7.01,9.01 03/31/11 GBS Enterprises Inc NV 3.02 03/31/11 General Growth Properties, Inc. DE 8.01,9.01 03/31/11 General Maritime Corp / MI 1.01,8.01,9.01 03/31/11 Genpact LTD D0 5.02,9.01 03/28/11 GeoMet, Inc. DE 2.02,9.01 03/30/11 GETTY REALTY CORP /MD/ MD 9.01 01/13/11 AMEND GLOBAL ENERGY INC NV 3.02 03/31/11 GLOBAL GSM SOLUTIONS NV 5.02 03/25/11 GLOBAL PAYMENTS INC GA 2.02,9.01 03/31/11 Globalstar, Inc. DE 2.02,7.01,9.01 03/31/11 GOLDMAN SACHS GROUP INC DE 9.01 03/31/11 GREAT ATLANTIC & PACIFIC TEA CO INC MD 5.02 03/31/11 Great Spirits Inc 4.01,9.01 02/01/11 AMEND Great Spirits Inc 4.01,9.01 02/01/11 AMEND GREEN ENVIROTECH HOLDINGS CORP. DE 1.01,9.01 03/25/11 GREEN EQUITY HOLDINGS, INC. NV 2.01 03/30/11 GS FINANCIAL CORP LA 1.01,8.01,9.01 03/30/11 GS FINANCIAL CORP LA 1.01,9.01 03/30/11 AMEND GSP-2, INC. NV 2.01,5.02,9.01 02/11/11 AMEND GULF RESOURCES, INC. DE 8.01,9.01 03/25/11 H & H Imports, Inc. FL 8.01 03/24/11 HAMPTON ROADS BANKSHARES INC VA 7.01,9.01 03/31/11 HAWAIIAN HOLDINGS INC DE 5.02 03/25/11 HAWTHORN BANCSHARES, INC. MO 2.02,9.01 03/30/11 HEALTH CARE REIT INC /DE/ DE 8.01 03/29/11 HEALTHCARE TRUST OF AMERICA, INC. MD 7.01,9.01 03/31/11 HEALTHSTREAM INC TN 1.01,2.03,9.01 03/30/11 HEICO CORP FL 5.07 03/28/11 HERCULES OFFSHORE, INC. DE 8.01 03/30/11 HERLEY INDUSTRIES INC /NEW DE 3.01,3.03,5.02,5.03, 03/29/11 8.01,9.01 HOLLY ENERGY PARTNERS LP DE 1.01,9.01 03/31/11 HOME BANCORP, INC. LA 1.01,8.01,9.01 03/30/11 HOME DEPOT INC DE 8.01,9.01 03/28/11 Homeowners Choice, Inc. FL 1.01,8.01,9.01 03/25/11 HYPERDYNAMICS CORP DE 8.01 03/30/11 IMEDIA INTERNATIONAL INC DE 1.01,9.01 03/30/11 INFOSPACE INC DE 8.01,9.01 03/31/11 INHIBITEX, INC. DE 8.01,9.01 03/31/11 Inland Diversified Real Estate Trust, MD 1.01,2.01,2.03,9.01 03/25/11 INNOTRAC CORP GA 2.02,9.01 03/31/11 instaCare Corp. NV 4.01,9.01 03/31/11 INSTEEL INDUSTRIES INC NC 9.01 11/19/10 AMEND IntelGenx Technologies Corp. DE 5.03,9.01 03/31/11 InterDigital, Inc. PA 8.01,9.01 03/28/11 INTERLINE BRANDS, INC./DE DE 5.02,9.01 03/31/11 INTERNATIONAL LEASE FINANCE CORP CA 1.01,2.03,7.01,8.01, 03/30/11 9.01 INTERNATIONAL SHIPHOLDING CORP DE 2.01,9.01 03/25/11 INTERNET MEDIA SERVICES, INC. DE 8.01,9.01 03/29/11 INTERPUBLIC GROUP OF COMPANIES, INC. DE 8.01,9.01 03/29/11 Island Radio, Inc. NV 3.02 03/29/11 ISLE OF CAPRI CASINOS INC DE 1.01,2.03,9.01 03/25/11 iTech Medical, Inc. DE 5.02 03/25/11 ITP Energy Corp 1.01,9.01 12/23/10 JAGGED PEAK, INC. NV 2.02,9.01 03/31/11 KFORCE INC FL 8.01 03/30/11 KKR Financial Holdings LLC DE 2.03 03/28/11 KRAFT FOODS INC VA 5.02,9.01 03/31/11 KRISPY KREME DOUGHNUTS INC NC 2.02,7.01,9.01 03/31/11 LAS VEGAS SANDS CORP NV 7.01,9.01 03/31/11 Lawson Software, Inc. DE 2.02,9.01 03/31/11 LAYNE CHRISTENSEN CO DE 1.01,1.02,2.03,9.01 03/25/11 LEAGUE NOW HOLDINGS CORP FL 9.01 03/30/11 AMEND Lender Processing Services, Inc. DE 5.02 03/31/11 LINDSAY CORP DE 2.02,9.01 03/30/11 Lotus Pharmaceuticals, Inc. NV 2.02,9.01 03/28/11 LUBRIZOL Corp OH 8.01,9.01 03/31/11 LUMINEX CORP DE 5.02,9.01 03/31/11 Magnolia Solar Corp NV 8.01,9.01 03/31/11 MANPOWER INC /WI/ WI 2.02,7.01,9.01 03/31/11 Marina Biotech, Inc. DE 3.01 03/25/11 MEDICINOVA INC DE 2.02,9.01 03/31/11 MERITOR INC IN 2.05,7.01,8.01,9.01 03/29/11 METROPCS COMMUNICATIONS INC DE 5.02 03/25/11 MEXCO ENERGY CORP CO 8.01,9.01 03/31/11 MICROWAVE FILTER CO INC /NY/ NY 5.07 03/31/11 MIT Holding, Inc. DE 1.01,9.01 03/18/11 MMRGlobal, Inc. DE 2.02,9.01 03/31/11 MOSAIC CO DE 2.02,9.01 03/31/11 MULTI COLOR Corp OH 1.01,9.01 03/29/11 NATIONAL HOUSING PARTNERSHIP REALTY F MD 8.01 03/28/11 NATIONAL SECURITY GROUP INC DE 7.01,9.01 03/31/11 NAUTILUS, INC. WA 5.02,9.01 03/30/11 NEAH POWER SYSTEMS, INC. NV 5.07,9.01 03/25/11 NEPHROS INC DE 5.02,9.01 03/28/11 NEW ENERGY SYSTEMS GROUP NV 7.01,9.01 03/29/11 New England Bancshares, Inc. 5.02 03/30/11 NGAS Resources Inc A1 3.01 03/29/11 NNN 2003 VALUE FUND LLC 2.01,9.01 03/25/11 NORTEK INC DE 2.02,9.01 12/31/10 NPS PHARMACEUTICALS INC DE 8.01 03/30/11 NU SKIN ENTERPRISES INC DE 1.01 03/25/11 NUCLEAR SOLUTIONS INC NV 5.02,8.01 03/23/11 Okana Ventures, Inc. NV 5.02 03/31/11 OLD DOMINION ELECTRIC COOPERATIVE VA 5.02 03/28/11 OMEROS CORP WA 1.01,2.03,9.01 03/25/11 OMEROS CORP WA 8.01,9.01 03/31/11 OMNI BIO PHARMACEUTICAL, INC. CO 7.01,9.01 03/31/11 OMNICARE INC DE 8.01,9.01 03/31/11 OPNEXT INC 7.01,9.01 03/30/11 OSI RESTAURANT PARTNERS, LLC DE 7.01 03/31/11 OXYGEN BIOTHERAPEUTICS, INC. DE 5.02 03/28/11 Pacira Pharmaceuticals, Inc. DE 2.02,9.01 03/31/11 Park Sterling Corp NC 8.01,9.01 03/30/11 Patient Safety Technologies, Inc DE 1.01,1.02,3.02,8.01, 03/28/11 9.01 Pay Mobile, Inc NV 1.01,5.03 03/24/11 PDC 2005-A Limited Partnership WV 8.01 03/31/11 PDC 2005-B Limited Partnership WV 8.01 03/31/11 Pebblebrook Hotel Trust MD 9.01 03/31/11 AMEND Pegasus Tel, Inc DE 1.01,3.02,5.02 03/30/11 PEPSICO INC NC 8.01,9.01 03/31/11 PERFORMANCE TECHNOLOGIES INC \DE\ DE 2.02 12/31/10 PETROLEUM DEVELOPMENT CORP NV 8.01,9.01 03/29/11 Pharmasset Inc 7.01,8.01,9.01 03/30/11 PharMerica CORP DE 5.02 03/01/11 PharMerica CORP DE 5.02 03/25/11 PHOTONIC PRODUCTS GROUP INC NJ 8.01 03/24/11 PHOTRONICS INC CT 8.01,9.01 03/30/11 Piedmont Office Realty Trust, Inc. MD 8.01 03/31/11 PIER 1 IMPORTS INC/DE DE 5.02,7.01,9.01 03/25/11 PNM RESOURCES INC NM 8.01 03/31/11 PREMIER EXHIBITIONS, INC. FL 5.02 03/31/11 PRESIDENTIAL LIFE CORP DE 2.02,9.01 03/31/10 PRIMUS GUARANTY LTD 8.01,9.01 03/31/11 PROSPECT GLOBAL RESOURCES INC. NV 1.01,2.01,2.03,3.02, 02/11/11 AMEND 4.01,5.02,5.03,5.06, 9.01 PUBLIC MEDIA WORKS INC DE 5.02 03/25/11 PULTEGROUP INC/MI/ MI 5.02 03/29/11 PYRAMID OIL CO CA 2.02,9.01 03/30/11 QKL Stores Inc. DE 2.02,9.01 03/15/11 QR Energy, LP DE 2.02,9.01 03/31/11 RADIANT LOGISTICS, INC DE 1.01,2.01,8.01,9.01 03/29/11 RAMOIL MANAGEMENT LTD DE 1.01,2.01,5.02,9.01 03/13/11 RED MOUNTAIN RESOURCES, INC. FL 2.01,5.01,9.01 03/22/11 REDDY ICE HOLDINGS INC DE 2.02,9.01 03/31/11 Regenicin, Inc. NV 1.02,5.02,8.01 02/28/11 REPLIGEN CORP DE 5.02 03/25/11 REPRO MED SYSTEMS INC NY 8.01,9.01 03/31/11 RESOURCE ACQUISITION GROUP, INC. NV 1.01,2.01,3.02,4.01, 02/11/11 AMEND 5.01,5.02,5.06,9.01 RESOURCES CONNECTION INC DE 2.02,9.01 03/31/11 ROBBINS & MYERS, INC. OH 1.01,2.02,9.01 03/28/11 Rockies Region Private LP 8.01 03/31/11 ROYAL UNION HOLDINGS, CORP. NV 1.01,3.02,5.02,9.01 02/02/11 Sabra Health Care REIT, Inc. MD 1.01,9.01 03/30/11 SAIC, Inc. 5.03,9.01 03/25/11 SAJAN INC DE 5.02 03/28/11 SANDY SPRING BANCORP INC MD 5.02,9.01 03/30/11 SemGroup Corp DE 2.02,9.01 03/31/11 SIGNET JEWELERS LTD 4.01,9.01 03/28/11 Silicon Graphics International Corp DE 8.01,9.01 03/30/11 SINOCOKING COAL & COKE CHEMICAL INDUS FL 8.01,9.01 03/31/11 SMITH MIDLAND CORP DE 2.02,9.01 03/30/11 SMTC CORP DE 5.02 03/29/11 Solar Power, Inc. CA 5.01,8.01,9.01 03/31/11 SOLERA HOLDINGS, INC DE 5.02 03/15/11 AMEND SOUTHWALL TECHNOLOGIES INC /DE/ DE 8.01,9.01 03/30/11 SPANISH BROADCASTING SYSTEM INC DE 2.02,9.01 03/31/11 SPEEDEMISSIONS INC FL 2.02,9.01 03/31/11 ST LAWRENCE SEAWAY CORP DE 2.01,3.02,5.01,5.02, 03/25/11 AMEND 5.03,5.06,9.01 STAR SCIENTIFIC INC DE 1.01,3.02,9.01 03/30/11 STARTEK INC DE 5.03,9.01 03/31/11 STATE BANK FINANCIAL CORP GA 2.02 02/18/11 AMEND STELLAR PHARMACEUTICALS INC 2.02,9.01 03/31/11 Strategic Storage Trust, Inc. MD 1.01,8.01,9.01 02/28/11 STRATUS PROPERTIES INC DE 2.02,9.01 03/31/11 STRAYER EDUCATION INC MD 8.01 03/25/11 SUMMIT FINANCIAL SERVICES GROUP INC FL 2.02,9.01 03/31/11 Summit Growth CORP E9 1.01,2.01,3.02,4.01, 03/15/11 AMEND 5.01,5.02,5.06,9.01 Sunshine Financial Inc MD 8.01,9.01 03/30/11 Swisher Hygiene Inc. DE 9.01 03/01/11 AMEND SYNTHESIS ENERGY SYSTEMS INC DE 1.01,8.01,9.01 03/31/11 TECHE HOLDING CO LA 5.03,9.01 03/29/11 TELEPHONE & DATA SYSTEMS INC /DE/ DE 2.04,8.01,9.01 03/31/11 TELESTONE TECHNOLOGIES CORP CO 2.02,7.01,9.01 03/28/11 TEREX CORP DE 5.02,9.01 03/29/11 Terreno Realty Corp MD 1.01 03/31/11 TESSERA TECHNOLOGIES INC DE 5.02,7.01,9.01 03/27/11 TIAA REAL ESTATE ACCOUNT NY 2.02,7.01,9.01 03/31/11 TIENS BIOTECH GROUP USA INC 2.02,9.01 03/31/11 TII NETWORK TECHNOLOGIES, INC. DE 2.02,9.01 03/31/11 Titan Oil & Gas, Inc. NV 8.01,9.01 03/30/11 TIVO INC DE 2.03,3.02,9.01 03/30/11 Tops Holding Corp DE 2.02,9.01 03/31/11 TRADE LINK WHOLESALERS INC. NV 1.01,2.01,3.02,4.01, 01/28/11 AMEND 5.01,5.02,5.04,5.06, 9.01 Treaty Energy Corp NV 4.02 03/30/11 AMEND TRICO MARINE SERVICES INC DE 7.01,9.01 03/31/11 Trunkbow International Holdings Ltd NV 2.02,9.01 03/31/11 Tuffnell Ltd. NV 8.01 03/30/11 U S GOLD CORP CO 7.01,9.01 03/30/11 UDR, Inc. MD 1.01,8.01,9.01 03/31/11 UMPQUA HOLDINGS CORP OR 7.01 03/31/11 UNION DRILLING INC DE 5.02,9.01 03/29/11 UNITED COMMUNICATIONS PARTNERS INC NV 5.03,9.01 03/25/11 UNITED COMMUNITY BANKS INC GA 1.01,3.02,5.03,8.01, 03/31/11 9.01 United States 12 Month Natural Gas Fu 7.01,9.01 03/31/11 United States 12 Month Oil Fund, LP 8.01,9.01 03/31/11 United States 12 Month Oil Fund, LP 7.01,9.01 03/31/11 United States Brent Oil Fund, LP DE 7.01,9.01 03/31/11 United States Commodity Index Funds T DE 7.01,9.01 03/31/11 United States Gasoline Fund, LP DE 8.01,9.01 03/31/11 United States Gasoline Fund, LP DE 7.01,9.01 03/31/11 United States Heating Oil Fund, LP DE 7.01,9.01 03/31/11 United States Natural Gas Fund, LP 8.01,9.01 03/31/11 United States Natural Gas Fund, LP 7.01,9.01 03/31/11 United States Oil Fund, LP DE 8.01,9.01 03/31/11 United States Oil Fund, LP DE 7.01,9.01 03/31/11 United States Short Oil Fund, LP DE 7.01,9.01 03/31/11 USA VIDEO INTERACTIVE CORP WY 4.01,9.01 03/30/11 VALUEVISION MEDIA INC MN 1.01,8.01,9.01 03/30/11 Vera Bradley, Inc. 5.02 03/29/11 Verigy Ltd. U0 8.01 03/30/11 Verisk Analytics, Inc. DE 1.01,8.01,9.01 03/30/11 Viacom Inc. DE 8.01,9.01 03/31/11 VIEWCAST COM INC DE 2.02,9.01 03/31/11 VITRAN CORP INC A6 8.01,9.01 03/31/11 Vringo Inc DE 2.02,9.01 03/31/11 WASHINGTON MUTUAL, INC WA 7.01,9.01 03/30/11 WELLS FARGO & CO/MN DE 9.01 03/31/11 WellTek Inc NV 2.01,3.02,5.02,9.01 03/30/11 Western Iowa Energy, L.L.C. IA 1.01,9.01 03/28/11 Western Iowa Energy, L.L.C. IA 7.01,8.01,9.01 03/31/11 WESTERN PLAINS ENERGY LLC KS 5.07 03/28/11 Western Refining, Inc. DE 1.01,2.03,8.01,9.01 03/29/11 Westway Group, Inc. DE 2.02,9.01 03/31/11 Westway Group, Inc. DE 3.01,5.02,9.01 03/26/11 WHIRLPOOL CORP /DE/ DE 8.01,9.01 03/30/11 Winthrop Realty Trust OH 7.01,8.01,9.01 03/31/11 WORLDGATE COMMUNICATIONS INC DE 1.01,2.03,5.02,9.01 03/29/11 WORTHINGTON INDUSTRIES INC OH 2.02,5.02,7.01,9.01 03/30/11 X RITE INC MI 1.01,1.02,2.03,8.01, 03/30/11 9.01 XO HOLDINGS INC DE 2.02,9.01 03/31/11 YTB International, Inc. DE 1.01,1.02,2.01,3.02, 03/25/11 9.01 Zalicus Inc. DE 1.02 03/31/11