SEC Suspends Trading in the Securities of 16 Companies in Ongoing Effort to Combat Microcap Stock Fraud
The Securities and Exchange Commission (“Commission”) announced the temporary suspension, pursuant to Section 12(k) of the Securities Exchange Act of 1934 (the “Exchange Act”), of trading in the securities of the following issuers, commencing at 9:30 a.m. EDT on September 17, 2012, and terminating at 11:59 p.m. EDT on September 28, 2012:
The Commission temporarily suspended trading in the securities of the above-listed issuers because of questions regarding the adequacy and accuracy of information about the companies, including their assets, business operations, current financial condition and/or issuances of shares in company stock.
The Commission cautions broker-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 the companies.
Further, brokers and dealers should be alert to the fact that, pursuant to Rule 15c2-11 under the Exchange Act, at the termination of the trading suspensions, no quotation may be entered unless and until they have strictly complied with all of the provisions of the rule. If any broker or dealer has any questions as to whether or not he has complied with the rule, he should not enter any quotation but immediately contact the staff in the Division of Trading and Markets, Office of Interpretation and Guidance, at (202) 551-5777. If any broker or dealer is uncertain as to what is required by Rule 15c2-11, he should refrain from entering quotations relating to the above-named securities until such time as he has familiarized himself with the rule and is certain that all of its provisions have been met. 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 contact any of the following individuals:
Glenn S. Gordon, (305) 982-6360 or email@example.com, Associate Regional Director, Miami Regional Office
Elisha L. Frank, (305) 982-6392 or firstname.lastname@example.org, Assistant Regional Director, Miami Regional Office
Andrew M. Calamari, (212) 336-0042 or email@example.com, Associate Regional Director, New York Regional Office
Sharon Binger, (212) 336-0462 or firstname.lastname@example.org, Assistant Regional Director, New York Regional Office
Trading Suspended in the Securities of Freedom Environmental Services, Inc.
The Securities and Exchange Commission (Commission) announced the temporary suspension, pursuant to Section 12(k) of the Securities Exchange Act of 1934 (the Exchange Act), of trading in the securities of Freedom Environmental Services, Inc. (Freedom), of Orlando, Florida at 9:30 a.m. on September 17, 2012, and terminating at 11:59 p.m. on September 28, 2012.
The Commission temporarily suspended trading in the securities of Freedom because of questions that have been raised about the accuracy and adequacy of publicly disseminated information concerning, among other things, the identity of the persons in control of the operations and management of the company, the company’s current financial condition, and the misappropriation of corporate funds.
The Commission cautions broker-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 the company.
Further, brokers and dealers should be alert to the fact that, pursuant to Rule 15c2-11 under the Exchange Act, at the termination of the trading suspension, no quotation may be entered unless and until they have strictly complied with all of the provisions of the rule. If any broker or dealer has any questions as to whether or not he has complied with the rule, he should not enter any quotation but immediately contact the staff in the Division of Trading and Markets, Office of Interpretation and Guidance, at (202) 551-5777. If any broker or dealer is uncertain as to what is required by Rule 15c2-11, he should refrain from entering quotations relating to Freedom’s securities until such time as he has familiarized himself with the rule and is certain that all of its provisions have been met. 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, the Salt Lake Regional office of the Securities and Exchange Commission should be telephoned at (801)524-5796. (Rel. 34-67869)
In the Matter of Jose Luis Luna
On September 14, 2012, the United States Securities and Exchange Commission (Commission) announced the issuance of 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 Jose Luis Luna. The Order finds that on September 4, 2012, Luna was permanently enjoined from future violations of Section 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act) and Rule 10b-5 thereunder, and from aiding and abetting violations of Section 15(c) of the Exchange Act in the Civil Action entitled SEC v. Jose Luna, et al., Case No. 1:12-cv-23131 (S.D. Fla.).
According to the Order, the Complaint alleged that from November 2006 to at least September 2009, Luna, a former operations manager at LatAm Investments, LLC, knowingly or recklessly assisted in a scheme to defraud certain customers of LatAm by charging them millions of dollars in higher prices and excessive fees by excessively marking up or marking down structured notes. The Order also finds that the Complaint alleged that, in several instances, Luna provided the customers’ agents with term sheets containing altered prices for the notes and that, as a result of the scheme, Luna received hundreds of thousands of dollars in salary, commission and other payments during the relevant time period.
Based on the above, the Order bars Luna from association with any broker, dealer, investment adviser, municipal securities dealer, or transfer agent, and bars Luna from participating in any offering of a penny stock, or inducing or attempting to induce the purchase or sale of any penny stock. Luna consented to the issuance of the Order without admitting or denying any of the findings except he admitted the entry of the injunction. (Rel. 34-67864; File No. 3-15025)
SEC Charges Former Systemax Director in Compensation Scheme
The Securities and Exchange Commission (SEC) announced today that it filed a civil action for fraud and other violations against, and proposed settlement with, Gilbert Fiorentino, a former director of Systemax Inc. (“Systemax”), a Port Washington, N.Y.-based consumer electronics retailer.
The Commission’s Complaint, filed in the U.S. District Court for the Southern District of Florida, alleges that Gilbert Fiorentino, who in addition to serving on the board was the former chief executive of Systemax’s Technology Products Group in Miami, obtained over $400,000 in extra compensation directly from firms that conducted business with Systemax. Fiorentino also stole several hundred thousand dollars worth of company merchandise that was used to market Systemax’s products online and in mail order catalogs. Because Fiorentino was one of Systemax’s highest-paid executives, the federal securities laws required the company to disclose all compensation he received each fiscal year as well as his perks and other personal benefits. Since Fiorentino failed to disclose his extra compensation and perks to Systemax or its auditors, the amounts were not reported to shareholders correctly.
Systemax placed Fiorentino on administrative leave in April 2011. After the SEC began investigating the conduct, Fiorentino agreed to resign from all of his positions with Systemax, surrender stock and stock options valued at approximately $9.1 million, and repay his 2010 annual bonus of $480,000.
According to the SEC’s complaint, the misconduct occurred from January 2006 to December 2010. Systemax sells personal computers and other consumer electronics through its websites, retail stores, and direct mail catalogs. Fiorentino arranged the extra compensation as he dealt directly with external service providers, manufacturer representatives, and other entities that conducted business with Systemax. For example, he demanded and received $5,000 to $10,000 monthly from an entity that supplied materials to Systemax’s subsidiaries for use in retail and mail order operations.
The SEC further alleges that through his executive position at Systemax, Fiorentino had access to company merchandise used to market Systemax products in mail order catalogs and online. Fiorentino routinely misappropriated some of this merchandise and failed to disclose it to Systemax and its auditors.
According to the SEC’s complaint, as a result of Fiorentino’s actions, the information that Systemax filed with the SEC and provided to investors materially understated his compensation and omitted his personal financial interest in certain related-party transactions. Fiorentino reviewed and signed each Systemax Form 10-K from fiscal year 2006 to 2010 while knowing that it failed to make the required disclosures. Fiorentino also routinely signed management representation letters to Systemax’s independent auditors stating that he did not know of any fraud or suspected fraud involving Systemax’s management.
The SEC’s complaint alleges that Fiorentino violated Sections 10(b), 13(b)(5), and 14(a) of the Securities Exchange Act of 1934 (“Exchange Act”) and Exchange Act Rules 10b-5, 13b2-1, 13b2-2, 14a-3, and 14a-9. In addition, the SEC’s complaint alleges that Fiorentino aided and abetted Systemax’s violations of Sections 13(a), 13(b)(2)(A), and 13(b)(2)(B) of the Exchange Act and Rules 12b-20 and 13a-1.
Fiorentino has consented to the entry of an injunctive order without admitting or denying the allegations in the Commission’s complaint. The proposed order would:
1. Enjoin Fiorentino from violating the anti-fraud, proxy, lying to accountants, and record-keeping provisions of the securities laws (Sections 10(b), 13(b)(5), and 14(a) of the Securities Exchange Act of 1934 and Rules 10b-5, 13b2-1, 13b2-2, 14a-3, and 14a-9).
2. Enjoin Fiorentino from aiding and abetting violations of the reporting, record-keeping, and internal control provisions of the securities laws (Sections 13(a), 13(b)(2)(A), and 13(b)(2)(B) of the Securities Exchange Act of 1934 and Rules 12b-20 and 13a-1).
3. Order Fiorentino to pay a $65,000 civil penalty; and
4. Permanently bar Fiorentino from serving as an officer or director of a public company.
This settlement is subject to the approval of the U.S. District Court of Florida. [SEC v. Gilbert Fiorentino, Civil Case No. 12-cv-23388, (S.D. FL.)] (LR-22481)
SEC Obtains Asset Freeze and Other Relief in Microcap Fraud
On September 17, 2012, the Securities and Exchange Commission obtained a temporary restraining order against future violations of the antifraud, issuer reporting, books and records, internal controls and officer certification provisions of the federal securities laws. It is alleged these violations occurred in furtherance of a scheme orchestrated by Michael Borish and Michael Ciarlone, through Freedom Environmental Services, Inc. (Freedom) which also involved misappropriation of corporate assets by Borish and Ciarlone. The court also appointed a receiver to preserve and marshal assets, froze Borish’s assets, prohibited the destruction of documents and records, and ordered expedited discovery.
The Commission’s complaint, filed in the U.S. District Court for the Middle District of Florida (Orlando Division), alleges Borish, Freedom’s former chief executive officer, orchestrated a scheme to remain in control of the company after being removed by the board of directors. Despite the board’s action, Borish continued to act as the company’s de facto CEO and to control its operations. From at least July 2010 – both before and after his ostensible removal – Borish caused Freedom to file numerous false and misleading annual, quarterly, and periodic reports with the Commission. Freedom also issued a false press release regarding the acquisition of another company, failed to file Forms 8-K regarding material events, such as Freedom’s recent bankruptcy filing, insider litigation settlements, and repeatedly misrepresented the composition of the board of directors and identities of Freedom’s officers in Freedom’s filings. It is further alleged that Borish and Ciarlone, from July 2011 through at least May 2012, stole corporate funds to pay personal expenses.
The complaint alleges that through this conduct Freedom, Borish and Ciarlone violated Section 17(a) of the Securities Act of 1933, Sections 10(b), 13(b)(2)(A) and (B), Section 13(b)(5) and 14(c) of the Securities Exchange Act of 1934 and Rules 10b-5, 12b-20, 13a-1, 13a-11, 13a-13, 13a-14, 13b-1 and 14c-6 thereunder.
A hearing has been set for October 1, 2012, on the Commission’s motion for a preliminary injunction. Separately, the Commission issued an order suspending trading in the securities of Freedom from September 17, 2012 through September 28, 2012. [SEC v. Freedom Environmental Services, Inc., et al., Civil No.: 6:12-CV-1415-ORL-28-DAB (USDC M.D. Fla.] (LR-22482)
Immediate Effectiveness of Proposed Rule Changes
A proposed rule change filed by BATS Exchange, Inc. related to fees for use of BATS Y-Exchange, Inc. (SR-BYX-2012-020) 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 September 17. (Rel. 34-67853)
A proposed rule change filed by BATS Exchange, Inc. related to fees applicable to the exchange’s Competitive Liquidity Provider Program (SR-BATS-2012-036) 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 September 17. (Rel. 34-67854)
A proposed rule change filed by BATS Exchange, Inc. related to fees for use of BATS Exchange, Inc. (SR-BATS-2012-037) 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 September 17. (Rel. 34-67855)
A proposed rule change filed by International Securities Exchange, LLC to amend the exchange’s schedule of fees regarding complex order rebates (SR-ISE-2012-72) 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 September 17. (Rel. 34-67859)
A proposed rule change filed by Chicago Board Options Exchange, Incorporated (SR-CBOE-2012-088) to amend the CBOE Stock Exchange fees schedule 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 September 17. (Rel. 34-67861)
A proposed rule change filed by NASDAQ OMX PHLX LLC (SR-Phlx-2012-113) relating to the Electronic Firm Fee Discount 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 September 17. (Rel. 34-67866)
Proposed Rule Change
NYSE MKT LLC Inc. filed with the Securities and Exchange Commission a proposed rule change under Rule 19b-4 of the Securities Exchange Act of 1934 (SR-NYSEMKT-2012-41) amending Commentary .04 to NYSE Amex Options Rule 903 to permit the Exchange to list additional strike prices until the close of trading on the second business day prior to monthly expiration. Publication is expected in the Federal Register during the week of September 17. (Rel. 34-67862)
Designation of Longer Period for Commission Action on Proceedings to Determine Whether to Disapprove a Proposed Rule Change
The Commission has designated a longer period for Commission action under Section 19(b)(2) of the Securities Exchange Act of 1934 on proceedings to determine whether to disapprove a proposed rule change (SR-ISE-2012-22) filed by the International Securities Exchange, LLC, as modified by Amendment No. 1, to add an index option product for trading on the exchange. Publication is expected in the Federal Register during the week of September 17. (Rel. 34-67865)
Notice Withdrawing Proposed Rule Change
The Commission issued notice of withdrawal of a proposed rule change (SR-NASD-2005-100), filed by the National Association of Securities Dealers, Inc., n/k/a Financial Industry Regulatory Authority, Inc., to require members to provide customers in TRACE-eligible debt securities with additional, transaction-specific disclosures and to notify customers of the availability of a disclosure document. Publication is expected in the Federal Register during the week of September 17. (Rel. 34-67867)
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 CANADIAN PACIFIC RAILWAY LTD/CN, 401-9TH AVENUE S.W. SUITE 500, CALGARY ALBERTA, A0, T2P 4Z4, 4033196171 - 650,000 ($54,886,000.00) Equity, (File 333-183891 - Sep. 14) (BR. 05A) S-8 CANADIAN PACIFIC RAILWAY LTD/CN, 401-9TH AVENUE S.W. SUITE 500, CALGARY ALBERTA, A0, T2P 4Z4, 4033196171 - 1,000,000 ($84,440,000.00) Equity, (File 333-183892 - Sep. 14) (BR. 05A) S-8 CANADIAN PACIFIC RAILWAY LTD/CN, 401-9TH AVENUE S.W. SUITE 500, CALGARY ALBERTA, A0, T2P 4Z4, 4033196171 - 1,500,000 ($126,660,000.00) Equity, (File 333-183893 - Sep. 14) (BR. 05A) S-4 Chaparral Energy, Inc., 701 CEDAR LAKE BOULEVARD, OKLAHOMA CITY, OK, 73114, (405) 478-8770 - 0 ($400,000,000.00) Non-Convertible Debt, (File 333-183894 - Sep. 14) (BR. 04A) F-10 Neptune Technologies & Bioressources Inc., 225 PROMENADE DU CENTROPOLIS, SUITE 200, LAVAL, A8, H7T 0B3, (450) 687-2262 - 0 ($100,000,000.00) Equity, (File 333-183895 - Sep. 14) (BR. 01B) S-3 STREAMLINE HEALTH SOLUTIONS INC., 10200 ALLIANCE ROAD, SUITE 200, CINCINNATI, OH, 45242, 5137947100 - 6,729,724 ($29,072,407.68) Equity, (File 333-183899 - Sep. 14) (BR. 03B) S-4 WESBANCO INC, 1 BANK PLAZA, WHEELING, WV, 26003, 3042349000 - 0 ($57,050,271.44) Equity, (File 333-183900 - Sep. 14) (BR. 07C) N-2 CREDIT SUISSE HIGH YIELD BOND FUND, ONE MADISON AVENUE, NEW YORK, NY, 10010, 2123252000 - 0 ($90,000,000.00) Equity, (File 333-183901 - Sep. 14) (BR. 17) S-8 URBAN OUTFITTERS INC, 5000 SOUTH BROAD STREET, PHILADELPHIA, PA, 19112, 2154545500 - 0 ($39,480,000.00) Equity, (File 333-183902 - Sep. 14) (BR. 09B) S-1 AVT, Inc., 342 BONNIE CIRCLE, SUITE 102, CORONA, CA, 92880, 951-737-1057 - 5,000,000 ($7,500,000.00) Equity, (File 333-183903 - Sep. 14) (BR. 06B) S-1 Boomerang Systems, Inc., 355 MADISON AVE, MORRISTOWN, NJ, 07960, 973-538-1194 - 0 ($17,010,560.00) Equity, (File 333-183904 - Sep. 14) (BR. 10A) S-8 BANK OF THE OZARKS INC, 17901 CHENAL PARKWAY, LITTLE ROCK, AR, 72223, (501) 978-2265 - 0 ($50,430,000.00) Equity, (File 333-183909 - Sep. 14) (BR. 07C) S-8 BANK OF THE OZARKS INC, 17901 CHENAL PARKWAY, LITTLE ROCK, AR, 72223, (501) 978-2265 - 0 ($13,448,000.00) Equity, (File 333-183910 - Sep. 14) (BR. 07C) S-8 US ENERGY CORP, 877 NORTH 8TH WEST, GLEN L LARSEN BLDG, RIVERTON, WY, 82501, 3078569271 - 2,705,116 ($2.20) Equity, (File 333-183911 - Sep. 14) (BR. 04A) S-3 ADCARE HEALTH SYSTEMS INC, 5057 TROY RD, SPRINGFEILD, OH, 45502, 937-964-8974 - 0 ($12,571,837.30) Equity, (File 333-183912 - Sep. 14) (BR. 11A) S-8 H&R BLOCK INC, ONE H&R BLOCK WAY, KANSAS CITY, MO, 64105, 8168543000 - 14,600,000 ($240,024,000.00) Equity, (File 333-183913 - Sep. 14) (BR. 11C) S-8 H&R BLOCK INC, ONE H&R BLOCK WAY, KANSAS CITY, MO, 64105, 8168543000 - 12,000,000 ($197,280,000.00) Equity, (File 333-183915 - Sep. 14) (BR. 11C) S-3 NANOSPHERE INC, 4088 COMMERCIAL AVE, NORTHBROOK, IL, 60062, 847-400-9000 - 0 ($100,000,000.00) Unallocated (Universal) Shelf, (File 333-183916 - Sep. 14) (BR. 10B) S-8 ICEWEB INC, 22900 SHAW ROAD, SUITE 111, STERLING, VA, 20166, 571-287-2400 - 25,000,000 ($2,000,000.00) Equity, (File 333-183917 - Sep. 14) (BR. 03B) S-3 Orexigen Therapeutics, Inc., 3344 N. TORREY PINES CT., SUITE 200, LA JOLLA, CA, 92037, (858) 875-8600 - 0 ($150,000,000.00) Other, (File 333-183918 - Sep. 14) (BR. 01B) S-8 ARUBA NETWORKS, INC., 1344 CROSSMAN AVE., SUNNYVALE, CA, 94089, 408-227-4500 - 0 ($149,816,445.57) Equity, (File 333-183919 - Sep. 14) (BR. 03C) S-B REPUBLIC OF CHILE, MINISTRY OF FINANCE, TEATINOS 120, SANTIAGO CHILE, F3, 00000, 1,700,000,000 ($1,700,000,000.00) Debt, (File 333-183920 - Sep. 14) (BR. DN) S-8 BNC BANCORP, 1226 EASTCHESTER DRIVE, HIGH POINT, NC, 27265, 3364769200 - 172,214 ($1,857,289.00) Equity, (File 333-183921 - Sep. 14) (BR. 07C) S-8 BNC BANCORP, 1226 EASTCHESTER DRIVE, HIGH POINT, NC, 27265, 3364769200 - 172,214 ($1,894,354.00) Equity, (File 333-183922 - Sep. 14) (BR. 07C) S-8 Bazaarvoice Inc, 3900 N. CAPITAL OF TEXAS HIGHWAY, SUITE 300, AUSTIN, TX, 78746, 512-551-6000 - 0 ($49,220,002.16) Equity, (File 333-183923 - Sep. 14) (BR. 03C) S-8 Sunshine Heart, Inc., 7651 ANAGRAM DRIVE, EDEN PRAIRIE, MN, 55344, 952-345-4200 - 0 ($1,045,931.46) Equity, (File 333-183924 - Sep. 14) (BR. 10B) S-8 Sunshine Heart, Inc., 7651 ANAGRAM DRIVE, EDEN PRAIRIE, MN, 55344, 952-345-4200 - 0 ($15,605,999.90) Equity, (File 333-183925 - Sep. 14) (BR. 10B) N-2 AMERICAN CAPITAL, LTD, 2 BETHESDA METRO CENTER, 14TH FL, ATT TREASURY, CASH AND BANKING, BETHESDA, MD, 20814, 3019516122 - 0 ($1.00) Debt, (File 333-183926 - Sep. 14) (BR. 22) S-3 Winthrop Realty Trust, 7 BULFINCH PLACE, SUITE 500 PO BOX 9507, BOSTON, MA, 02114, 6175704614 - 0 ($600,000,000.00) Equity, (File 333-183927 - Sep. 14) (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.
NAME OF ISSUER CODE 8K ITEM NO. DATE COMMENT
3DICON CORP 1.01,2.03,3.02,8.01, 09/10/12 9.01 A. H. Belo CORP DE 8.01,9.01 09/14/12 ACORN ENERGY, INC. DE 5.07 09/11/12 ADVANCED CELL TECHNOLOGY, INC. DE 3.02,8.01 09/11/12 ADVANCED MEDICAL ISOTOPE Corp DE 5.02,9.01 09/11/12 ADVISORY BOARD CO DE 3.03,5.07,9.01 09/11/12 AEHR TEST SYSTEMS CA 1.01,2.03,9.01 09/11/12 AgFeed Industries, Inc. NV 1.02,9.01 09/10/12 AK STEEL HOLDING CORP DE 7.01,9.01 09/14/12 ALASKA AIR GROUP, INC. DE 7.01,9.01 09/13/12 AMERICA FIRST TAX EXEMPT INVESTORS LP DE 8.01 09/14/12 AMERICAN CRYSTAL SUGAR CO /MN/ MN 5.02 09/13/12 AMERICAN INTERNATIONAL GROUP INC DE 8.01,9.01 09/14/12 AMERICAN LEARNING Corp NY 5.07 09/13/12 AMERICAS CARMART INC TX 5.07 09/14/12 AMERINST INSURANCE GROUP LTD D0 7.01,9.01 09/14/12 ANALOGIC CORP MA 5.02 09/10/12 ANTS SOFTWARE INC DE 2.01 09/14/12 ARCHER DANIELS MIDLAND CO DE 8.01,9.01 09/14/12 ARCHER DANIELS MIDLAND CO DE 7.01,9.01 09/14/12 ARDENT MINES LTD 1.01 09/09/12 Armour Residential REIT, Inc. MD 8.01,9.01 09/14/12 ARTS WAY MANUFACTURING CO INC DE 5.02,9.01 09/12/12 Ascent Capital Group, Inc. DE 2.02,7.01,9.01 08/08/12 ASHFORD HOSPITALITY TRUST INC MD 7.01,9.01 09/14/12 ASTORIA FINANCIAL CORP DE 8.01 09/13/12 AUTOBYTEL INC DE 5.02,5.03,9.01 09/13/12 AUXILIUM PHARMACEUTICALS INC 8.01 09/11/12 BILL BARRETT CORP DE 7.01,9.01 09/13/12 BLUEGREEN CORP MA 2.03 09/13/12 Bonds.com Group, Inc. DE 5.02 09/10/12 BREEZE-EASTERN CORP DE 7.01,9.01 09/14/12 Bristow Group Inc DE 8.01 09/13/12 BROADRIDGE FINANCIAL SOLUTIONS, INC. DE 5.02 09/14/12 BROADWAY FINANCIAL CORP \DE\ DE 2.02,9.01 09/14/12 BRT REALTY TRUST MA 1.01,2.03 09/11/12 Business Development Corp of America MD 8.01,9.01 09/14/12 BUTLER NATIONAL CORP DE 2.02,9.01 08/14/12 CAMPBELL FUND TRUST DE 3.02 09/14/12 CardioGenics Holdings Inc. NV 5.03,9.01 09/10/12 CAREER EDUCATION CORP DE 5.02 08/15/12 AMEND CAREFUSION Corp 3.01,9.01 09/14/12 CEDAR REALTY TRUST, INC. MD 5.03,9.01 09/13/12 CHAMPION INDUSTRIES INC WV 2.02,9.01 09/14/12 Chanticleer Holdings, Inc. DE 7.01,9.01 09/14/12 CHIMERA INVESTMENT CORP DE 3.01,9.01 09/13/12 CHROMCRAFT REVINGTON INC DE 5.02 09/11/12 CIG WIRELESS CORP. NV 1.01,2.01,2.03,8.01, 09/13/12 9.01 Cinedigm Digital Cinema Corp. DE 5.02,5.03,5.07,9.01 09/12/12 CITIZENS REPUBLIC BANCORP, INC. MI 1.01,8.01,9.01 09/12/12 CITIZENS SOUTH BANKING CORP DE 8.01,9.01 09/12/12 CITRIX SYSTEMS INC DE 5.02 09/10/12 CLIFFS NATURAL RESOURCES INC. OH 5.02 09/11/12 CLOROX CO /DE/ DE 5.02 09/11/12 COCA COLA CO DE 5.02,8.01,9.01 09/11/12 COMCAST CORP PA 5.02,9.01 09/13/12 COMPUWARE CORP MI 5.02,9.01 09/10/12 Consolidated Communications Holdings, DE 7.01,9.01 09/14/12 CONTANGO OIL & GAS CO DE 8.01,9.01 09/11/12 Converted Organics Inc. DE 3.02 09/14/12 CORPORATE PROPERTY ASSOCIATES 15 INC MD 5.07 09/13/12 COVER ALL TECHNOLOGIES INC DE 1.01,2.03,3.02,8.01, 09/14/12 9.01 CREDO PETROLEUM CORP DE 8.01,9.01 09/14/12 CROSSTEX ENERGY INC DE 3.03,5.03,9.01 09/13/12 CROSSTEX ENERGY INC DE 1.01,7.01,8.01,9.01 09/14/12 CROSSTEX ENERGY LP DE 3.03,5.03,9.01 09/13/12 CROSSTEX ENERGY LP DE 1.01,7.01,8.01,9.01 09/14/12 Crystal Rock Holdings, Inc. DE 2.02,9.01 09/14/12 CYTODYN INC CO 5.02,8.01 09/10/12 Cytosorbents Corp 7.01,9.01 09/11/12 DAKOTA PLAINS HOLDINGS, INC. NV 5.02,7.01 09/10/12 DATARAM CORP NJ 2.02,9.01 09/14/12 DEVRY INC DE 7.01,8.01,9.01 09/13/12 diaDexus, Inc. DE 1.01,9.01 09/11/12 Dialogic Inc. DE 3.03,5.03,5.07,9.01 09/14/12 Digital Domain Media Group, Inc. FL 5.02 09/10/12 DIODES INC /DEL/ DE 7.01,9.01 09/11/12 DIRECT MARKETS HOLDINGS CORP. DE 8.01 09/14/12 DIRECTV DE 1.01,2.03,9.01 09/11/12 DRINKS AMERICAS HOLDINGS, LTD DE 5.02 09/13/12 DRIVETIME AUTOMOTIVE GROUP INC DE 1.01 09/14/12 EDIETS COM INC DE 1.02,9.01 09/13/12 Empeiria Acquisition Corp DE 8.01 09/14/12 EMPIRE RESOURCES INC /NEW/ DE 8.01 09/13/12 Encom Group, Inc. 4.01,9.01 07/10/12 AMEND Epazz Inc IL 3.02,5.02,5.03,8.01, 09/06/12 9.01 EQUITY LIFESTYLE PROPERTIES INC MD 8.01 09/14/12 EZJR, Inc. NV 4.01,9.01 09/12/12 FIELDPOINT PETROLEUM CORP CO 7.01,9.01 09/14/12 FIRST DATA CORP DE 8.01,9.01 09/13/12 FIRST POTOMAC REALTY TRUST MD 5.02 09/11/12 FLEXSTEEL INDUSTRIES INC MN 5.02 09/10/12 Ford Credit Floorplan Master Owner Tr DE 1.01,8.01,9.01 09/12/12 Ford Credit Floorplan Master Owner Tr DE 1.01,8.01,9.01 09/12/12 FRISCHS RESTAURANTS INC OH 5.02 09/13/12 FRONTIER COMMUNICATIONS CORP DE 8.01,9.01 09/14/12 FRONTIER OILFIELD SERVICES INC TX 3.02,9.01 09/11/12 FUSION-IO, INC. DE 1.01,5.02,8.01,9.01 09/11/12 GAYLORD ENTERTAINMENT CO /DE DE 8.01,9.01 09/14/12 GENERAL COMMUNICATION INC AK 5.04 09/14/12 GENERAL EMPLOYMENT ENTERPRISES INC IL 5.01 08/24/12 GENUINE PARTS CO GA 1.01,2.03 09/11/12 GeoMet, Inc. DE 4.01,9.01 09/10/12 Giggles N' Hugs, Inc. NV 1.01,2.01,3.02,5.01, 12/31/11 AMEND 5.02,5.06,9.01 GILEAD SCIENCES INC DE 1.01,1.02,3.03,9.01 09/14/12 GRAYBAR ELECTRIC CO INC NY 5.02 09/13/12 Green Global Investments, Inc. FL 1.01,2.01,3.02,9.01 09/12/12 GREENTECH MINING INTERNATIONAL, INC. DE 1.01,5.02 09/14/12 GRYPHON GOLD CORP NV 5.02 09/14/12 GRYPHON GOLD CORP NV 1.01,2.03,3.02,9.01 04/18/12 AMEND H&R BLOCK INC MO 5.03,5.07,9.01 09/13/12 HAWAIIAN ELECTRIC INDUSTRIES INC HI 2.03,9.01 09/13/12 HEALTH CARE REIT INC /DE/ DE 7.01,8.01,9.01 09/14/12 Heckmann Corp DE 5.02,8.01 09/10/12 HERITAGE FINANCIAL CORP /WA/ WA 7.01,8.01,9.01 09/14/12 HighLight Networks, Inc. NV 4.01,9.01 09/14/12 Home Federal Bancorp, Inc. of Louisia LA 8.01,9.01 09/14/12 HOMELAND ENERGY SOLUTIONS LLC 8.01,9.01 09/13/12 HORTON D R INC /DE/ DE 8.01,9.01 09/11/12 HPIL HOLDING NV 8.01 06/30/12 INLAND REAL ESTATE CORP MD 8.01,9.01 09/14/12 Innovaro, Inc. 1.01,2.01,9.01 09/12/12 INTEGRATED FREIGHT Corp FL 2.01,2.02,2.04,2.05, 02/29/12 AMEND 2.06,4.02,5.02,8.01 INTEGRATED FREIGHT Corp FL 4.01,9.01 08/24/12 AMEND Integrated Healthcare Holdings Inc 5.07 09/10/12 ISHARES GOLD TRUST NY 8.01 09/14/12 iShares Silver Trust NY 8.01 09/14/12 ITRON INC /WA/ WA 8.01 09/13/12 Koppers Holdings Inc. PA 1.01 09/10/12 Kraft Foods Group, Inc. 8.01,9.01 09/14/12 KRAFT FOODS INC VA 8.01,9.01 09/14/12 LaPorte Bancorp, Inc. MD 8.01,9.01 09/14/12 Laredo Resources Corp. NV 1.01,5.01,5.02,8.01, 09/10/12 9.01 LEGG MASON, INC. MD 5.02 09/10/12 Liberty Interactive Corp 7.01,9.01 09/13/12 Liberty Media Corp DE 7.01,8.01,9.01 09/13/12 LICONT, CORP. NV 1.01,5.01,5.02,9.01 08/31/12 LIGHTING SCIENCE GROUP CORP DE 5.07 09/13/12 LIONS GATE ENTERTAINMENT CORP /CN/ A1 5.02,5.07 09/11/12 Location Based Technologies, Inc. NV 1.01 09/10/12 Location Based Technologies, Inc. NV 8.01,9.01 09/11/12 Location Based Technologies, Inc. NV 8.01,9.01 09/14/12 LTC PROPERTIES INC MD 5.07,9.01 09/13/12 LUBYS INC DE 5.02 09/13/12 LyondellBasell Industries N.V. P7 1.01,9.01 09/11/12 Madison County Financial, Inc. MD 8.01,9.01 09/14/12 MASS MEGAWATTS WIND POWER INC MA 2.02,9.01 09/14/12 Measurement Specialties Inc NJ 5.02,5.07 09/13/12 MEDIACOM BROADBAND LLC DE 8.01,9.01 09/14/12 Medical Care Technologies Inc. NV 8.01 09/12/12 MERRIMACK PHARMACEUTICALS INC DE 5.02 09/11/12 MEXCO ENERGY CORP CO 5.07 09/14/12 MGM Resorts International DE 8.01,9.01 09/14/12 MGM Resorts International DE 8.01,9.01 09/14/12 Midstates Petroleum Company, Inc. DE 1.01,8.01,9.01 09/13/12 MONITRONICS INTERNATIONAL INC TX 2.02,7.01,9.01 08/08/12 MULTIMEDIA GAMES HOLDING COMPANY, INC TX 5.02,5.03,8.01,9.01 09/10/12 NATHANS FAMOUS INC DE 5.02,5.07,9.01 09/13/12 National American University Holdings DE 3.01,5.02,9.01 09/10/12 NeurogesX Inc CA 3.01 09/10/12 NEW YORK TIMES CO NY 8.01 09/14/12 NEWS CORP 8.01,9.01 09/14/12 NEWS CORP 1.01,2.03 09/14/12 Ocean Power Technologies, Inc. NJ 2.02,9.01 09/14/12 Oculus Innovative Sciences, Inc. CA 5.07 09/11/12 ON ASSIGNMENT INC DE 8.01,9.01 09/14/12 ONEOK INC /NEW/ OK 7.01,9.01 09/12/12 ONEOK Partners LP DE 7.01,9.01 09/12/12 Options Media Group Holdings, Inc. NV 5.02 09/10/12 PACER INTERNATIONAL INC TN 5.02 09/11/12 PALMETTO BANCSHARES INC SC 7.01,9.01 09/14/12 Park Sterling Corp NC 8.01 09/12/12 PARKERVISION INC FL 1.01,8.01,9.01 09/14/12 PARKERVISION INC FL 7.01,9.01 05/01/12 AMEND PARKERVISION INC FL 7.01,9.01 06/07/12 AMEND PATRICK INDUSTRIES INC IN 8.01,9.01 09/14/12 Patriot Coal CORP DE 7.01,9.01 09/14/12 PATTERSON COMPANIES, INC. MN 5.03,5.07,9.01 09/14/12 Pazoo, Inc. 3.02,7.01,9.01 09/14/12 Pazoo, Inc. 1.01,3.02,9.01 09/14/12 AMEND PDL BIOPHARMA, INC. DE 8.01,9.01 09/14/12 Pebblebrook Hotel Trust MD 7.01,8.01,9.01 09/14/12 PEERLESS SYSTEMS CORP DE 2.02,9.01 09/14/12 PENTAIR INC MN 5.07,9.01 09/14/12 PINNACLE AIRLINES CORP DE 7.01,9.01 09/13/12 PLURISTEM THERAPEUTICS INC NV 1.01,9.01 09/13/12 Post Holdings, Inc. MO 4.02,8.01,9.01 09/14/12 AMEND PREMIER FINANCIAL BANCORP INC KY 7.01,9.01 09/14/12 PRIME ESTATES & DEVELOPMENTS INC NV 1.01,9.01 09/10/12 PUBLIC SERVICE ENTERPRISE GROUP INC NJ 5.02 09/14/12 PURE BIOSCIENCE, INC. DE 1.01,3.01,9.01 09/10/12 QEP RESOURCES, INC. DE 1.01,9.01 09/12/12 QUINSTREET, INC DE 5.02 09/11/12 RBC Bearings INC 5.07 09/14/12 Real Goods Solar, Inc. CO 5.02 09/11/12 REALOGY CORP DE 5.02,9.01 09/14/12 RED MOUNTAIN RESOURCES, INC. FL 9.01 05/26/11 AMEND REGENCY CENTERS CORP FL 2.03,9.01 09/13/12 RESEARCH FRONTIERS INC DE 7.01,9.01 09/14/12 ROTECH HEALTHCARE INC DE 2.03 09/10/12 SCHAWK INC 1.01,9.01 09/12/12 ScripsAmerica, Inc. DE 1.01,8.01,9.01 09/11/12 SEARS HOLDINGS CORP DE 7.01 09/13/12 Sentio Healthcare Properties Inc MD 8.01,9.01 09/14/12 Seven Arts Entertainment Inc. NV 3.01,9.01 09/13/12 SINOCOKING COAL & COKE CHEMICAL INDUS FL 8.01,9.01 09/14/12 Snap Interactive, Inc DE 4.01,9.01 09/11/12 SOLUTION TECHNOLOGY INTERNATIONAL INC 1.01 09/14/12 Somaxon Pharmaceuticals, Inc. DE 1.01,9.01 09/12/12 SOUTHERN COPPER CORP/ DE 8.01 09/11/12 SURGE COMPONENTS INC NY 5.07 09/13/12 Sutor Technology Group LTD 2.02,7.01,9.01 09/14/12 TECH DATA CORP FL 8.01,9.01 09/14/12 TECHS LOANSTAR, INC. NV 5.03,9.01 09/14/12 TEGAL CORP /DE/ DE 5.02 09/11/12 TENNECO INC DE 8.01,9.01 09/13/12 TESSERA TECHNOLOGIES INC DE 7.01,9.01 09/13/12 TIAA REAL ESTATE ACCOUNT NY 2.02,7.01,9.01 09/14/12 Titan Iron Ore Corp. NV 1.01,9.01 09/05/12 TITAN PHARMACEUTICALS INC DE 3.02,9.01 09/12/12 Todays Alternative Energy Corp NY 4.01,9.01 09/05/12 AMEND TPG Specialty Lending, Inc. DE 3.02 09/13/12 Triangle Petroleum Corp NV 8.01 09/14/12 UNITED INSURANCE HOLDINGS CORP. DE 5.02,9.01 09/14/12 UniTek Global Services, Inc. DE 1.01,2.01,2.03,3.02, 09/13/12 8.01,9.01 UNS Energy Corp AZ 8.01,9.01 09/14/12 VALASSIS COMMUNICATIONS INC DE 5.02 09/10/12 VECTOR GROUP LTD DE 1.01,5.05,9.01 09/10/12 VelaTel Global Communications, Inc. NV 3.02 09/13/12 Venoco, Inc. DE 1.01,9.01 09/13/12 Viggle Inc. DE 5.02,9.01 09/10/12 VIRCO MFG CORPORATION DE 2.02,9.01 09/14/12 VLOV INC. NV 8.01,9.01 09/14/12 Vulcan Materials CO NJ 1.04 09/10/12 W P CAREY & CO LLC DE 5.07,8.01,9.01 09/13/12 WELLPOINT, INC IN 5.02,5.03,9.01 09/11/12 WERNER ENTERPRISES INC NE 8.01,9.01 09/13/12 WESTERN DIGITAL CORP DE 7.01,9.01 09/13/12 WPCS INTERNATIONAL INC DE 2.02,9.01 09/14/12 WPCS INTERNATIONAL INC DE 7.01,9.01 09/14/12 WYNN RESORTS LTD 5.02 09/10/12 Xstelos Holdings, Inc. DE 8.01 09/11/12 Zayo Group LLC DE 2.02,7.01,9.01 09/14/12 Zevotek, Inc DE 4.01,9.01 08/27/12 AMEND Zumiez Inc WA 9.01 07/04/12 AMEND