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U.S. Securities and Exchange Commission

SEC News Digest

Issue 2012-241
December 18, 2012

RULES AND RELATED MATTERS

Order Granting Conditional Exemptions Under the Securities Exchange Act of 1934 in Connection with Portfolio Margining of Swaps and Security-Based Swaps

On December 14, 2012, the Commission issued an order granting conditional exemptive relief from compliance with certain provisions of the Securities Exchange Act of 1934 in connection with a program to commingle and portfolio margin customer positions in cleared credit default swaps, which include both swaps and security-based swaps, in a segregated account established and maintained in accordance with Section 4d(f) of the Commodity Exchange Act. Publication is expected in the Federal Register during the week of December 17. (Rel. 34-68433)

Order Granting Limited Exemptions from Exchange Act Rules 101 and 102 of Regulation M to Shares of JPM XF Physical Copper Trust Pursuant to Exchange Act Rules 101(d) and 102(e)

An order was issued granting an application of JPM XF Physical Copper Trust an exemption from Rules 102 and 102 pursuant to Exchange Act Rules 101(d) and 102(e). Publication is expected in the Federal Register during the week of December 17. (Rel. 34-68439)

Enforcement Proceedings

DIAS Holding, Inc., FIIC Holdings, Inc., GeM Solutions, Inc., and GPS Industries, Inc.

An Administrative Law Judge (ALJ) issued an Order Making Findings and Revoking Registrations by Default as to DIAS Holding, Inc., FIIC Holdings, Inc., GeM Solutions, Inc., and GPS Industries, Inc., in DIAS Holding, Inc., Admin. Proc. File No. 3-15090 (Default Order). The Default Order finds that DIAS Holding, Inc., FIIC Holdings, Inc., GeM Solutions, Inc., and GPS Industries, Inc., are issuers of securities registered pursuant to Section 12(g) of the Securities Exchange Act of 1934 (Exchange Act), and that they failed to comply with Section 13(a) of the Exchange Act and Exchange Act Rules 13a-1 and 13a-13 by failing to file required periodic reports with the Securities and Exchange Commission (Commission). As a result, the ALJ ordered that the registration of each class of each issuer’s registered securities is revoked.

In the same proceeding, the Commission revoked the registration of the registered securities of EarthBlock Technologies, Inc., on December 12, 2012; Ensurapet, Inc., (Ensurapet) has been ordered to file an Answer to the OIP by December 21, 2012, to avoid a default; and Ensurapet and Gold Star Tutoring Services, Inc., have thirty days to file, in a manner acceptable to the Division of Corporation Finance, the periodic filings specified in the OIP to avoid revocation of their registered securities. (Rel. 34-68454; File No. 3-15090)

SEC Charges Financial Media Company and Executives Involved in Accounting Fraud

The Securities and Exchange Commission today charged a digital financial media company and three executives for their roles in an accounting fraud that artificially inflated company revenues and misstated operating income to investors.

The SEC alleges that TheStreet Inc., which operates the website TheStreet.com, filed false financial reports throughout 2008 by reporting revenue from fraudulent transactions at a subsidiary it had acquired the previous year. The co-presidents of the subsidiary – Gregg Alwine and David Barnett – entered into sham transactions with friendly counterparties that had little or no economic substance. They also fabricated and backdated contracts and other documents to facilitate the fraudulent accounting. Barnett is additionally charged with misleading TheStreet’s auditor to believe that the subsidiary had performed services to earn revenue on a specific transaction when in fact it did not perform the services. The SEC also alleges that TheStreet’s former chief financial officer Eric Ashman caused the company to report revenue before it had been earned.

The three executives agreed to pay financial penalties and accept officer-and-director bars to settle the SEC’s charges.

“Alwine and Barnett used crooked tactics, Ashman ignored basic accounting rules, and TheStreet failed to put controls in place to spot the wrongdoing,” said Andrew M. Calamari, Director of the SEC’s New York Regional Office. “The SEC will continue to root out accounting fraud and punish the executives responsible.”

According to the SEC’s complaints filed in federal court in Manhattan, the subsidiary acquired by TheStreet specializes in online promotions such as sweepstakes. After the acquisition, TheStreet failed to implement a system of internal controls at the subsidiary, which enabled the accounting fraud.

The SEC alleges that through the actions of Ashman, Alwine, and Barnett, TheStreet:

  • Improperly recognized revenue based on sham transactions.
     
  • Used the percentage-of-completion method of revenue recognition without meeting fundamental prerequisites to do so, including reliably estimating and documenting progress toward the completion of relevant contracts.
     
  • Prematurely recognized revenue when the subsidiary had not performed actual work and therefore had not really earned the revenue.

According to the SEC’s complaint, when the subsidiary’s financial results were consolidated with TheStreet’s financial results for financial reporting purposes, the improper revenue on the subsidiary’s books resulted in material misstatements in the company’s quarterly and annual reports for fiscal year 2008. On Feb. 8, 2010, TheStreet restated its 2008 Form 10-K and disclosed a number of improprieties related to revenue recognition at its subsidiary, including transactions that lacked economic substance, internal control deficiencies, and improper accounting for certain contracts.

Ashman agreed to pay a $125,000 penalty and reimburse TheStreet $34,240.40 under the clawback provision (Section 304) of the Sarbanes-Oxley Act, and he will be barred from acting as a director or officer of a public company for three years. Barnett and Alwine agreed to pay penalties of $130,000 and $120,000 respectively, and to be barred from serving as officers or directors of a public company for 10 years. Without admitting or denying the allegations, the three executives and TheStreet agreed to be permanently enjoined from future violations of the federal securities laws.

The SEC’s investigation was conducted by Senior Counsel Maureen P. King and Staff Accountant Nandy Celamy of the New York Regional Office. Aaron Arnzen served as Senior Trial Counsel in the matter. (Press Rel. 2012-270; [SEC v. TheStreet, Inc., Civil Action No. 12-CV-9187 (JGK) (S.D.N.Y.); SEC v. Eric Ashman, Civil Action No. 12-CV-9189 (S.D.N.Y.); SEC v. Gregg Alwine and David Barnett, Civil Action No. 12-CV-9191 (S.D.N.Y.]; AAE Rel. 3432; LR-22575)

SEC Revokes Registration of Toronto-Based Broker and Bans Two Executives from U.S. Securities Industry for Allowing Layering

The Securities and Exchange Commission today charged a Toronto-based brokerage firm and its top two executives for failing to supervise overseas day traders who used the firm’s order management system to engage repeatedly in a manipulative trading practice known as layering.

In layering, a trader places orders with no intention of having them executed but rather to trick others into buying or selling a stock at an artificial price driven by the orders, which the trader later cancels. The SEC’s investigation found that Biremis – whose worldwide day trading business enabled up to 5,000 traders on as many 200 trading floors in 30 countries to gain access to U.S. markets – failed to address repeated instances of layering by many of the overseas day traders using its system. The firm’s co-founders Peter Beck and Charles Kim ignored repeated red flags indicating that overseas traders were engaging in layering manipulations. Biremis served as the broker-dealer for an affiliated Canadian day trading firm, Swift Trade Inc.

Biremis and the two executives agreed to a settlement in which the firm’s registration as a U.S. broker-dealer is revoked and permanent industry bars are imposed on Beck and Kim, who also will pay a combined half-million dollars to settle the SEC’s charges.

“Engaged and forceful supervisors are the first line of defense against individual misconduct in financial services companies,” said Robert Khuzami, Director of the SEC’s Division of Enforcement. “Beck and Kim were neither, as they saw obvious red flags of market manipulation by their firm’s traders but failed to respond or take any steps to prevent the manipulation. They have learned the painful lesson that supervisors who fail to heed repeated red flags of misconduct will no longer have any place in the securities industry.”

According to the SEC’s order instituting settled administrative proceedings, Biremis, Beck, and Kim exercised substantial control over the overseas day traders. They backed the traders’ trading with capital from Biremis, determined the amount of Biremis capital available to each individual trader to purchase stocks, and set and enforced daily loss limits on each trader. They also wielded authority to reprimand, restrict, suspend, or terminate traders.

The SEC’s order found that many of the Biremis-affiliated overseas day traders engaged in repeated instances of layering from January 2007 to mid-2010. Beck and Kim learned from numerous sources – including three U.S. broker-dealers and a Biremis employee – that layering was occurring, yet they failed to take any steps to prevent it. For example, in spring 2008, representatives of one U.S. broker-dealer warned Beck and Kim that certain overseas traders were “gaming” U.S. stocks by altering those stocks’ bid and offer prices in order to buy or sell the stock at the altered price. Beck and Kim failed to act on this information.

According to the SEC’s order, Biremis also failed to retain virtually all of its instant messages related to its broker-dealer business, and failed to file any suspicious activity reports (SARs) related to the manipulative trading.

“Broker-dealers must recognize that their supervisory responsibilities over their associated persons don’t end at the U.S. border,” said Antonia Chion, Associate Director of the SEC’s Division of Enforcement. “Broker-dealers face severe consequences if they fail to supervise their traders who engage in manipulative trading, whether those traders are located in the U.S. or abroad.”

The SEC’s order finds that Biremis, Beck, and Kim failed reasonably to supervise the firm’s associated persons (the overseas day traders) with a view to preventing and detecting their layering manipulations. The order also finds that Biremis willfully violated Exchange Act Section 17(a) and Rule 17a-8 by failing to file SARs and Section 17(a) and Rule 17a-4(b)(4) by failing to retain instant messages.

The SEC’s order revokes Biremis’ registration as a broker-dealer and requires the firm to cease and desist from committing or causing violations of Exchange Act Section 17(a) and Rules 17a-4(b)(4) and 17a-8. The SEC imposed permanent industry bars on Beck and Kim, who each agreed to pay penalties of $250,000. Biremis, Beck, and Kim neither admitted nor denied the findings contained in the SEC’s order.

The SEC’s investigation was conducted by senior counsel Paul J. Bohr and supervised by assistant director Ricky Sachar. The SEC acknowledges the assistance of the Ontario Securities Commission, the U.K. Financial Services Authority, and the Financial Industry Regulatory Authority (FINRA). (Press Rel. 2012-271; Rel. 34-68456; File No. 3-15136)

In the Matter of New England Investment and Retirement Group and Nicholas John Giacoumakis

On December 18, 2012, the Commission issued an Order Instituting Administrative and Cease-and-Desist Proceedings Pursuant to Sections 203(e) and 203(k) of the Investment Advisers Act of 1940, Making Findings, and Imposing Remedial Sanctions and a Cease-And-Desist Order (the Order) against New England Investment and Retirement Group, Inc. (NEINV), an North Andover, Massachusetts investment adviser registered with the Commission, and Nicholas John Giacoumakis (Giacoumakis), the principal, President, and sole owner of NEINV.

The Order finds that, from approximately 2007 through 2011, NEINV and Giacoumakis, on several occasions, provided clients or prospective clients with reports generated using Morningstar┬« Principia┬« software. Among other things, the Principia reports purport to compare the historical performance and risk of NEINV’s equity and fixed income models to either an equity or fixed income benchmark. However, these NEINV Principia reports did not represent past performance of NEINV’s models. Instead, NEINV generated the information in these reports by inputting in the Principia software the current investments of one of NEINV’s models and analyzing how the model would have performed had the model held its current investments throughout the entire time period in the NEINV Principia report. In reality, the models did not exist throughout the entire time period in the report and the models’ holdings changed over time during the period when they did exist. The NEINV model performance reports did not disclose that the model results portrayed were hypothetical, not actual, results. Giacoumakis was responsible for distributing and presenting the NEINV Principia reports to several clients and prospective clients of NEINV. In addition, the Order find that, throughout the relevant time period, NEINV failed to implement written compliance policies and procedures reasonably designed to prevent its employees from presenting performance information to clients or prospective clients that did not violate the Advisers Act and its rules.

NEINV and Giacoumakis consented to the issuance of the Order without admitting or denying any of the findings. The Order: censures NEINV; requires NEINV to cease-and-desist from committing or causing any violations and any future violations of Sections 206(2) and 206(4) of the Advisers Act and Rules 206(4) and 206(4)-7 promulgated thereunder, and requiring Giacoumakis to cease-and-desist from committing or causing any violations and any future violations of Section 206(4) of the Advisers Act and Rules 206(4)-1 and 206(4)-7 promulgated thereunder; and requires NEINV and Giacoumakis to pay a civil penalty, on a joint and several basis of $200,000. (Rel. IA-3516; File No. 3-15137)

SELF-REGULATORY ORGANIZATIONS

Designation of Longer Period for Commission Action on Proposed Rule Changes

The Commission has designated a longer period for Commission action, pursuant to Section 19(b)(2) of the Securities Exchange Act of 1934, on a proposed rule change (SR-NASDAQ-2012-119) filed by The NASDAQ Stock Market LLC to Establish Fees for New Optional Wireless Connectivity for Co-located Clients. Publication is expected in the Federal Register during the week of December 17. (Rel. 34-68416)

The Commission has designated a longer period for Commission action under Section 19(b)(2) of the Securities Exchange Act of 1934 on a proposed rule change (SR-ICEEU-2012-08) filed by ICE Clear Europe Limited related to the clearing of Western European Sovereign CDS Contracts. Publication is expected in the Federal Register during the week of December 17. (Rel. 34-68437)

Immediate Effectiveness of Proposed Rule Changes

A proposed rule change filed by The NASDAQ Stock Market LLC to amend NASDAQ’s fees for order execution (SR-NASDAQ-2012-135) 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 December 17. (Rel. 34-68421)

The Depository Trust Company (DTC) filed a proposed rule change (SR-DTC-2012-09) under Section 19(b)(1) of the Securities Exchange Act of 1934, which proposed rule change became effective upon filing, to make ministerial changes to the existing Reorganization Service Guide. Publication is expected in the Federal Register during the week of December 17. (Rel. 34-68443)

A proposed rule change filed by NYSE MKT LLC to amend Section 102(a) of the NYSE MKT Company Guide to eliminate an erroneous reference (SR-NYSEMKT-2012-78) 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 December 17. (Rel. 34-68444)

Order Granting Approval of Proposed Rule Change and Notice of No Objection to Advance Notice

The Commission has approved a proposed rule change (SR-OCC-2012-14) and issued a notice of no objection to advance notice (AN-OCC-2012-01) filed by The Options Clearing Corporation (OCC) under Section 19(b)(2) of the Securities Exchange Act of 1934 and Section 806(e)(1)(I) of the Payment, Clearing, and Settlement Supervision Act of 2010 relating to the clearance and settlement of over-the-counter options. Publication is expected in the Federal Register during the week of December 17. (Rel. 34-68434)

Notice of Filing of Advance Notice and Notice of No Objection

The Commission has issued a notice of no objection to an advance notice (AN-OCC-2012-04) filed by The Options Clearing Corporation (OCC) under Section 806(e)(1)(I) of the Payment, Clearing, and Settlement Supervision Act of 2010 relating to the clearance and settlement of over-the-counter options. Publication is expected in the Federal Register during the week of December 17. (Rel. 34-68438)

Accelerated Approval of Proposed Rule Change

The Commission granted accelerated approval of a proposed rule change, as modified by Amendment No. 1, filed by NYSE Arca, Inc. (SR-NYSEArca-2012-28) pursuant to Section 19(b)(1) of the Securities Exchange Act of 1934 and Rule 19b-4 thereunder to list and trade Units of the JPM XF Physical Copper Trust pursuant to NYSE Arca Equities Rule 8.201. Publication is expected in the Federal Register during the week of December 17. (Rel. 34-68440)

Approval of Proposed Rule Changes

The Commission approved a proposed rule change (SR-CME-2012-26) filed by Chicago Mercantile Exchange Inc. (“CME”) under Section 19(b)(1) of the Securities Exchange Act of 1934 to amend its rules in connection with its status as a “Deemed Registered” Clearing Agency. Publication is expected in the Federal Register during the week of December 17. (Rel. 34-68441)

The Commission approved a proposed rule change (SR-OCC-2012-19) filed by The Options Clearing Corporation (OCC) under Section 19(b)(2) of the Securities Exchange Act of 1934 revising the method for determining the minimum clearing fund size to include consideration of the amount necessary to draw on secured credit facilities. Publication is expected in the Federal Register during the week of December 17. (Rel. 34-68445)

Proposed Rule Change

Pursuant to Rule 19b-4 of the Securities Exchange Act of 1934, BATS Exchange, Inc. filed with the Securities and Exchange Commission a proposed rule change (SR-BATS-2012-046) to modify BATS Rule 11.23 relating to auctions of exchange-listed securities. Publication is expected in the Federal Register during the week of December 17. (Rel. 34-68442)

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 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     Dialogic Inc., 1504 MCCARTHY BLVD, MILPITAS, CA, 95035, 4087509400 - 
        0 ($979,766.76) Equity, (File 333-185506 - Dec. 17) (BR. 03C)

S-4     VANGUARD HEALTH SYSTEMS INC, 20 BURTON HILLS BLVD, NASHVILLE, TN, 
        37215, 6156656000 - 0 ($375,000,000.00) Debt, (File 333-185507 - 
        Dec. 17) (BR. 01B)

S-3     INTERMUNE INC, 3280 BAYSHORE, BLVD, BRISBANE, CA, 94005, 415 466 2200 - 
        0 ($300,000,000.00) Unallocated (Universal) Shelf, (File 333-185508 - 
        Dec. 17) (BR. 01A)

S-1     Online Secretary, Inc., 112 NORTH CURRY STREET, CARSON CITY, NV, 89703, 
        (775)321-8234 - 1 ($1.00) Equity, (File 333-185509 - Dec. 17) (BR. )

S-4     MOTRICITY INC, 601 108TH AVE NE, SUITE 900, BELLEVUE, WA, 98004, 
        425-957-6200 - 0 ($69,969,677.00) Equity, (File 333-185510 - Dec. 17) 
        (BR. 03A)

S-8     Z TRIM HOLDINGS, INC, 1011 CAMPUS DRIVE, MUNDELEIN, IL, 60060, 
        847-549-6002 - 18,000,000 ($34,740,000.00) Equity, (File 333-185517 - 
        Dec. 17) (BR. 04B)

S-8     Talon Therapeutics, Inc., 2207 BRIDGEPOINTE PARKWAY, SUITE 250, 
        SAN MATEO, CA, 94404, 650-588-6404 - 400,000 ($204,000.00) Equity, 
        (File 333-185522 - Dec. 17) (BR. 01A)

S-1     VOZ MOBILE CLOUD LTD, 19 MIDDLE ROAD, 19-05, FORTUNE CENTRE, SINGAPORE, 
        U0, 688979, 0116597608660 - 10,000,000 ($2,000,000.00) Equity, 
        (File 333-185523 - Dec. 17) (BR. )

S-8     SPHERIX INC, 6430 ROCKLEDGE DRIVE, #503, BETHESDA, MD, 20817, 
        301-897-2540 - 125,000 ($1,001,250.00) Equity, (File 333-185524 - 
        Dec. 17) (BR. 09B)

S-4     ARCHER DANIELS MIDLAND CO, 4666 FARIES PKWY, DECATUR, IL, 62526, 
        2174244798 - 0 ($570,425,000.00) Non-Convertible Debt, 
        (File 333-185529 - Dec. 17) (BR. 04A)

S-8     ERF Wireless, Inc., 2911 SOUTH SHORE BLVD, SUITE 100, LEAGUE CITY, TX, 
        77573, 281-538-2101 - 450,000 ($450,000.00) Equity, (File 333-185531 - 
        Dec. 17) (BR. 11A)

S-11    AVIV REIT, INC., 630 FIFTH AVENUE, 30TH FLOOR, NEW YORK, NY, 10111, 
        212-651-1123 - 0 ($300,000,000.00) Equity, (File 333-185532 - Dec. 17) 
        (BR. 08B)

S-4     POLYONE CORP, POLYONE CENTER, 33587 WALKER ROAD, AVON LAKE, OH, 44012, 
        440-930-1000 - 0 ($221,323,498.00) Equity, (File 333-185533 - Dec. 17) 
        (BR. 06A)

S-3ASR  RLI CORP, 9025 N LINDBERGH DR, PEORIA, IL, 61615, 3096921000 - 
        0 ($0.00) Unallocated (Universal) Shelf, (File 333-185534 - Dec. 17) 
        (BR. 01B)

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 or an 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 Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officer

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

5.06

Change in Shell Company Status

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 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

-----------------------------------------------------------------------------------------

A123 SYSTEMS, INC.                      DE       1.01,1.02,1.03,2.01, 12/11/12
                                                 9.01
          
ACIES CORP                              NV       1.01,3.02,5.01,9.01  11/29/12

ACORN ENERGY, INC.                      DE       5.02                 12/13/12

ACURA PHARMACEUTICALS, INC              NY       5.02,9.01            12/14/12

AGREE REALTY CORP                       DE       1.01,2.03,7.01,9.01  12/13/12

AIR METHODS CORP                        DE       1.01,2.03,5.03,9.01  12/14/12

AKAMAI TECHNOLOGIES INC                 DE       5.02                 12/11/12

ALLIANCE DATA SYSTEMS CORP              DE       7.01,9.01            12/17/12

Allied Nevada Gold Corp.                DE       7.01,9.01            12/17/12

Allied Technologies Group, Inc.         NV       1.01,2.01,3.02,4.01, 12/14/12
                                                 5.01,5.02,5.03,5.06,
                                                 9.01
   
ALLSTATE CORP                           DE       5.02,9.01            12/17/12

AMC Networks Inc.                       DE       8.01,9.01            12/17/12

AMEREN CORP                             MO       8.01                 12/12/12

AMERICAN CHURCH MORTGAGE CO             MN       7.01                 12/14/12

AMERICAN EXPRESS CO                     NY       7.01                 12/17/12

AMERICAN INTERNATIONAL GROUP INC        DE       8.01,9.01            12/17/12

AMERICAN PACIFIC CORP                   DE       5.02,7.01,9.01       12/14/12

AMERICAN POWER GROUP Corp               DE       1.01,9.01            12/17/12

American Realty Capital Properties, I   MD       1.01,5.02,7.01,8.01, 12/11/12
                                                 9.01
          
American Realty Capital Trust III, In   MD       1.01,7.01,8.01,9.01  12/14/12

American Realty Capital Trust IV, Inc   MD       2.01,9.01            12/12/12

American Water Works Company, Inc.      DE       8.01,9.01            12/17/12

AMETEK INC/                             DE       8.01                 12/17/12

AmREIT, Inc.                            MD       1.01,2.01,2.03,7.01, 12/12/12
                                                 9.01
          
Andatee China Marine Fuel Services Co   DE       3.01,9.01            12/11/12

ANGIODYNAMICS INC                       DE       5.02,9.01            12/11/12

APD ANTIQUITIES, INC.                   NV       1.01,3.02,9.01       12/11/12

ARCHER DANIELS MIDLAND CO               DE       8.01,9.01            12/17/12

ARI NETWORK SERVICES INC /WI            WI       2.02,9.01            12/17/12

ARIAD PHARMACEUTICALS INC               DE       8.01,9.01            12/14/12

ASHFORD HOSPITALITY TRUST INC           MD       7.01,9.01            12/17/12

ASPEN GROUP, INC.                       DE       3.02,5.02,9.01       12/11/12

AT&T INC.                               DE       8.01,9.01            12/17/12

AVAYA INC                               DE       5.02                 12/17/12

Bancorp, Inc.                                    7.01,8.01,9.01       12/17/12

Bancorp, Inc.                                    7.01,8.01,9.01       12/17/12    AMEND

Bank of New York Mellon CORP            DE       5.02,9.01            12/11/12

Billet Finder Inc                       NV       5.02,9.01            12/13/12

BIO KEY INTERNATIONAL INC               DE       8.01,9.01            12/10/12

BIO-PATH HOLDINGS INC                   UT       5.07                 12/14/12

BIOSPECIFICS TECHNOLOGIES CORP          DE       8.01,9.01            12/14/12

BIOSPECIFICS TECHNOLOGIES CORP          DE       7.01,9.01            12/17/12

BLUEGREEN CORP                          MA       2.03                 12/11/12

Bluerock Enhanced Multifamily Trust,    MD       2.01,7.01,9.01       10/02/12    AMEND

BOEING CO                               DE       8.01,9.01            12/17/12

BOSTON PRIVATE FINANCIAL HOLDINGS INC   MA       8.01,9.01            12/17/12

BROADSOFT, INC.                         DE       8.01,9.01            12/17/12

Bullfrog Gold Corp.                     DE       1.01,3.02,9.01       12/17/12

BullsNBears.com, Inc.                   DE       5.02                 12/14/12

CABELAS INC                             DE       7.01,9.01            12/17/12

Cactus Ventures, Inc.                   NV       8.01,9.01            08/30/12

CAPITAL ONE FINANCIAL CORP              DE       7.01,9.01            12/14/12

Car Charging Group, Inc.                NV       5.02,8.01,9.01       12/14/12

CARBO CERAMICS INC                      DE       1.01                 12/14/12

Caribou Coffee Company, Inc.            MN       1.01,3.02,5.02,9.01  12/16/12

CATERPILLAR INC                         DE       5.02                 12/17/12

CC Media Holdings Inc                            5.02                 12/13/12

CEVA INC                                DE       7.01,9.01            12/17/12

CHAMPION INDUSTRIES INC                 WV       5.02                 12/17/12

Chanticleer Holdings, Inc.              DE       2.02,7.01,9.01       12/17/12

CHARTER COMMUNICATIONS, INC. /MO/       DE       1.01,2.03,8.01,9.01  12/17/12

CHENIERE ENERGY INC                     DE       1.01,8.01,9.01       12/14/12

Cheniere Energy Partners, L.P.          DE       1.01,8.01,9.01       12/14/12

CHESAPEAKE ENERGY CORP                  OK       1.01,7.01,8.01,9.01  12/11/12

CIMAREX ENERGY CO                       DE       5.02,9.01            12/12/12

CION Investment Corp                    MD       5.02                 12/14/12

CION Investment Corp                    MD       8.01,9.01            12/17/12

CLEAR CHANNEL COMMUNICATIONS INC        TX       5.02                 12/13/12

Clearwater Paper Corp                   DE       5.02,9.01            12/13/12

Clearwire Corp /DE                      DE       7.01,8.01,9.01       12/17/12

Clearwire Corp /DE                      DE       8.01,9.01            12/17/12

Cobalt International Energy, Inc.                1.01,2.03,9.01       12/11/12

CONTINENTAL MATERIALS CORP              DE       8.01,9.01            12/17/12

CorEnergy Infrastructure Trust, Inc.             1.01,2.03,9.01       12/14/12

Corporate Capital Trust, Inc.           MD       5.02,8.01,9.01       12/14/12

COTTON BAY HOLDINGS, INC.                        1.01,5.02,5.03,8.01, 12/17/12    AMEND
                                                 9.01
          
CROWN CASTLE INTERNATIONAL CORP         DE       1.01,8.01,9.01       12/13/12

CUBIC CORP /DE/                         DE       2.02,9.01            12/14/12

Cyclacel Pharmaceuticals, Inc.          DE       1.01,3.02,8.01,9.01  12/14/12

DEEP WELL OIL & GAS INC                 NV       4.01,9.01            12/11/12

DEEP WELL OIL & GAS INC                 NV       2.01,9.01            12/06/12

DGT Holdings Corp.                      NY       5.08                 12/14/12

DIAL GLOBAL, INC. /DE/                  DE       1.01,9.01            12/14/12

Diamond Foods Inc                       DE       2.02,8.01,9.01       12/17/12

Digital Cinema Destinations Corp.       DE       1.01,9.01            12/11/12

DOCUMENT SECURITY SYSTEMS INC           NY       8.01,9.01            12/11/12

Domtar CORP                             DE       2.05,9.01            12/13/12

Duke Energy CORP                        DE       5.02,7.01            12/17/12

Duke Energy Ohio, Inc.                  OH       7.01                 12/17/12

Dynastar Holdings, Inc.                 NV       2.01,3.02,9.01       11/27/12    AMEND

DYNEGY INC.                             DE       8.01,9.01            12/14/12

EDISON INTERNATIONAL                    CA       1.01,2.01,9.01       12/16/12

EDISON MISSION ENERGY                   DE       1.01,1.03,2.04,7.01, 12/16/12
                                                 8.01,9.01
     
ELECSYS CORP                            KS       8.01,9.01            12/17/12

EMPIRE RESORTS INC                      DE       1.01                 12/14/12

EMTEC INC/NJ                            UT       1.01,9.01            12/14/12

EMTEC INC/NJ                            UT       2.02,9.01            12/14/12

ENDEAVOUR INTERNATIONAL CORP            NV       1.02                 12/14/12

Energy Transfer Equity, L.P.            DE       1.01,7.01,9.01       12/14/12

Energy Transfer Partners, L.P.          DE       1.01,7.01,9.01       12/14/12

Enphase Energy, Inc.                    DE       5.02                 12/11/12

Ensco plc                                        7.01,9.01            12/17/12

ENTEGRIS INC                            DE       1.01,1.02,2.02,5.02, 10/22/12    AMEND
                                                 9.01
          
ESTEE LAUDER COMPANIES INC              DE       2.05                 02/05/09    AMEND

FAIRPOINT COMMUNICATIONS INC            DE       7.01,9.01            12/17/12

FIFTH THIRD BANCORP                     OH       1.01,2.03            12/14/12

FIRST COMMUNITY FINANCIAL CORP          PA       5.02                 12/11/12

FIRST NIAGARA FINANCIAL GROUP INC       DE       5.02,9.01            12/17/12

FIRSTCITY FINANCIAL CORP                DE       5.07                 12/11/12

FLOTEK INDUSTRIES INC/CN/               DE       1.01,7.01,9.01       12/14/12

FNB BANCORP/CA/                                  8.01,9.01            12/14/12

Francesca's Holdings CORP                        5.02,8.01,9.01       12/14/12

FREQUENCY ELECTRONICS INC               DE       8.01,9.01            12/12/12

FRIENDLY ENERGY EXPLORATION             NV       8.01                 12/14/12

FS Energy & Power Fund                  DE       2.02,5.05,9.01       12/11/12

FS Investment CORP                      MD       2.02,5.05,9.01       12/11/12

FS Investment Corp II                   MD       1.01,2.02,5.05,9.01  12/11/12

FXCM Inc.                                        7.01,9.01            12/17/12

Gas Natural Inc.                        OH       5.07                 12/13/12

General Motors Co                                5.03,9.01            12/11/12

GenMark Diagnostics, Inc.               DE       8.01                 12/03/12

GEOKINETICS INC                         DE       8.01                 12/17/12

GLOWPOINT, INC.                         DE       9.01                 10/01/12    AMEND

Goldspan Resources, Inc.                NV       5.02                 12/05/12

Golub Capital BDC, Inc.                 DE       1.01,9.01            12/13/12

GRAYBAR ELECTRIC CO INC                 NY       5.02                 12/13/12

Graystone Co                            DE       8.01                 12/17/12

Graystone Co                            DE       8.01                 12/17/12    AMEND

GREAT PLAINS ENERGY INC                 MO       5.03,9.01            12/11/12

GTX INC /DE/                            DE       8.01,9.01            12/17/12

HALCON RESOURCES CORP                   DE       9.01                 12/05/12    AMEND

HANDY & HARMAN LTD.                     DE       5.02,9.01            12/14/12    AMEND

HARBINGER GROUP INC.                    DE       8.01,9.01            12/14/12

HARTE HANKS INC                         DE       8.01,9.01            12/17/12

HCC INSURANCE HOLDINGS INC/DE/          DE       7.01,9.01            12/17/12

HEADWATERS INC                          DE       1.01,8.01,9.01       12/14/12

HIGHWOODS PROPERTIES INC                MD       8.01,9.01            12/11/12

IAC/INTERACTIVECORP                     DE       7.01,8.01,9.01       12/17/12

ICON ECI FUND FIFTEEN, L.P.             DE       5.02                 12/14/12

ICON Equipment & Corporate Infrastruc   DE       5.02                 12/14/12

ICON INCOME FUND NINE LLC               DE       5.02                 12/14/12

ICON INCOME FUND TEN LLC                DE       5.02                 12/14/12

ICON LEASING FUND ELEVEN, LLC           DE       5.02                 12/14/12

ICON LEASING FUND TWELVE, LLC           DE       5.02                 12/14/12

ICON Oil & Gas Fund-A L.P.              DE       5.02                 12/14/12

IMATION CORP                            DE       5.02                 12/16/12

Ingredion Inc                           DE       5.03,9.01            12/14/12

INTEGRATED ELECTRICAL SERVICES INC      DE       2.02,7.01,9.01       12/14/12

INTEGRYS ENERGY GROUP, INC.             WI       5.02,9.01            12/13/12

James River Holding Corp.               DE       1.01,2.01,2.03,9.01  11/21/12

JOHNSON CONTROLS INC                    WI       2.02,9.01            12/17/12

JPMorgan Chase Bank, National Associa   X1       8.01,9.01            12/17/12

KBS Legacy Partners Apartment REIT, I   MD       1.01,8.01            12/12/12

KBS Strategic Opportunity REIT, Inc.    MD       8.01                 12/12/12

KCAP Financial, Inc.                    DE       8.01,9.01            12/17/12

Kiwibox.Com, Inc.                       DE       7.01,9.01            12/17/12

KV PHARMACEUTICAL CO /DE/               DE       1.01,7.01,9.01       12/12/12

LA JOLLA PHARMACEUTICAL CO              CA       8.01,9.01            12/17/12

LACLEDE GROUP INC                       MO       1.01,7.01,9.01       12/14/12

Laredo Petroleum Holdings, Inc.         DE       7.01,9.01            12/17/12

LendingClub Corp                        DE       5.02,7.01,9.01       12/13/12

Liberty Global, Inc.                    DE       7.01                 12/14/12

Liberty Media Corp                      DE       5.04                 12/17/12

LIFEPOINT HOSPITALS, INC.                        5.02,8.01,9.01       12/11/12

LOCKHEED MARTIN CORP                    MD       2.03,8.01,9.01       12/14/12

LODGENET INTERACTIVE CORP               DE       1.01,2.03,9.01       12/16/12

LORAL SPACE & COMMUNICATIONS INC.       DE       5.02,9.01            12/13/12

LUCAS ENERGY, INC.                      NV       2.04,8.01,9.01       12/17/12

M&T BANK CORP                           NY       1.01,9.01            12/11/12

MAGNUM HUNTER RESOURCES CORP            DE       7.01,8.01,9.01       12/13/12

Main Street Capital CORP                MD       8.01,9.01            12/17/12

Manitex International, Inc.             MI       5.02,9.01            12/12/12

Manitex International, Inc.             MI       7.01,9.01            12/17/12

MBIA INC                                CT       2.04,8.01,9.01       12/13/12

McEwen Mining Inc.                      CO       7.01,9.01            12/17/12

MEADE INSTRUMENTS CORP                  DE       1.01,2.03,9.01       12/11/12

MEDICINES CO /DE                        DE       7.01,9.01            12/17/12

Medytox Solutions, Inc.                 NV       1.01,2.03            12/04/12

MERRIMACK PHARMACEUTICALS INC           DE       2.03                 12/14/12

METALICO INC                                     8.01,9.01            12/17/12

METROPCS COMMUNICATIONS INC             DE       1.01,3.03,8.01,9.01  12/14/12

MICHAEL BAKER CORP                      PA       5.02,9.01            12/13/12

MIPS TECHNOLOGIES INC                   DE       8.01,9.01            12/16/12

MOSAIC CO                                        5.03                 12/13/12

MULTI FINELINE ELECTRONIX INC                    8.01                 12/14/12

NATIONAL BANCSHARES CORP /OH/           OH       5.02                 12/15/12

NATIONAL WESTERN LIFE INSURANCE CO      CO       5.02,9.01            12/12/12

NAVISTAR INTERNATIONAL CORP             DE       5.02,9.01            12/11/12

NEUROBIOLOGICAL TECHNOLOGIES INC /CA/   DE       8.01,9.01            12/11/12

Noranda Aluminum Holding CORP           DE       1.04                 11/28/12

Northern Tier Energy LP                 DE       5.02,9.01            12/12/12

NORTHSTAR REALTY FINANCE CORP.          MD       1.01,9.01            12/11/12

NORTHWEST BIOTHERAPEUTICS INC           DE       7.01,9.01            12/17/12

Novus Robotics Inc.                     NV       1.01,2.01,3.02,5.01, 02/01/12    AMEND
                                                 5.02,9.01
     
NTS, INC.                               NV       5.02,9.01            12/17/12

Nuance Communications, Inc.             DE       2.01,9.01            10/01/12    AMEND

OMEGA PROTEIN CORP                      NV       7.01,9.01            12/17/12

OPTI INC                                CA       5.07                 12/17/12

Orbitz Worldwide, Inc.                  DE       5.02                 12/11/12

OXYGEN BIOTHERAPEUTICS, INC.            DE       2.02,9.01            12/17/12

PALL CORP                               NY       5.03,5.07,9.01       12/12/12

PATHEON INC                                      2.02,7.01,9.01       12/17/12

PATHEON INC                                      1.01,2.01,2.03,8.01, 12/14/12
                                                 9.01
          
PATHFINDER BANCORP INC                  DE       5.03                 12/17/12

PC CONNECTION INC                       DE       5.02,9.01            12/14/12

PDL BIOPHARMA, INC.                     DE       8.01,9.01            12/17/12

Pernix Group, Inc.                               5.02,9.01            12/12/12

PHOTOMEDEX INC                          DE       8.01,9.01            12/12/12

PILGRIMS PRIDE CORP                     DE       3.01,9.01            12/17/12

PINNACLE AIRLINES CORP                  DE       1.01                 12/12/12

PMI GROUP INC                           DE       7.01,9.01            12/13/12

PNM RESOURCES INC                       NM       1.01,2.03,9.01       12/14/12

Precision Aerospace Components, Inc.             3.02,5.03,9.01       12/17/12

PRESSURE BIOSCIENCES INC                MA       5.07                 12/17/12

PRIME GLOBAL CAPITAL GROUP Inc          NV       1.01,2.01,9.01       12/11/12

PROCYON CORP                            CO       1.01,5.02,9.01       12/11/12

QUINSTREET, INC                         DE       5.02                 12/17/12

RADIAN GROUP INC                        DE       8.01,9.01            12/17/12

Real Goods Solar, Inc.                  CO       2.03                 12/11/12

RealD Inc.                              DE       8.01,9.01            12/17/12

RED ROBIN GOURMET BURGERS INC           DE       1.01,1.02,2.03,7.01, 12/14/12
                                                 9.01
          
RESOURCE EXCHANGE OF AMERICA CORP.      FL       5.02                 12/12/12

RETAIL PROPERTIES OF AMERICA, INC.      MD       3.03,5.03,8.01,9.01  12/11/12

RLI CORP                                IL       8.01,9.01            12/17/12

Roadrunner Transportation Systems, In   DE       5.02,9.01            12/17/12

Rockville Financial, Inc. /CT/          CT       7.01,9.01            12/17/12

Rockwood Holdings, Inc.                 DE       5.02,9.01            12/12/12

RURAL ELECTRIC COOPERATIVE GRANTOR TR   NY       8.01,9.01            12/17/12

RYDER SYSTEM INC                        FL       5.02,9.01            12/13/12

Ryman Hospitality Properties, Inc.      DE       7.01,8.01,9.01       12/17/12

SANTEON GROUP, INC.                     DE       1.01,5.03,8.01,9.01  12/07/12

SCHIFF NUTRITION INTERNATIONAL, INC.    DE       1.01,1.02,3.01,3.03, 12/15/12
                                                 5.01,5.02,5.03,9.01
        
Select Income REIT                      MD       1.01,8.01,9.01       12/12/12

SEQUENOM INC                            DE       5.02                 12/11/12

Shea Homes Limited Partnership          CA       8.01                 12/12/12

SHFL entertainment Inc.                 MN       5.02,9.01            12/14/12

SHFL entertainment Inc.                 MN       2.02,5.03,9.01       12/13/12

Shire plc                                        8.01,9.01            12/17/12

Shire plc                                        8.01,9.01            12/17/12

SIMON PROPERTY GROUP L P /DE/           DE       1.01,2.03,9.01       12/17/12

SIMON PROPERTY GROUP L P /DE/           DE       1.01,2.03,9.01       12/17/12

SIRIUS XM RADIO INC.                    DE       8.01                 12/14/12

Six Flags Entertainment Corp                     1.01                 12/11/12

SL GREEN REALTY CORP                    MD       5.03,9.01            12/12/12

Solar Capital Ltd.                      MD       7.01,9.01            12/17/12

SOUTHERN UNION CO                       DE       1.01,7.01,9.01       12/14/12

Spansion Inc.                           DE       7.01,9.01            12/17/12

SPARE BACKUP, INC.                      DE       5.02                 12/17/12

SPARK NETWORKS INC                      DE       5.02                 12/15/12

Spectra Energy Corp.                    DE       8.01,9.01            12/17/12

SPHERIX INC                             DE       5.03,8.01,9.01       12/17/12

SPHERIX INC                             DE       9.01                 11/30/12    AMEND

SPRINT NEXTEL CORP                      KS       7.01,9.01            12/17/12

SRA INTERNATIONAL, INC.                 VA       8.01,9.01            12/14/12

STAG Industrial, Inc.                            8.01,9.01            12/14/12

STAPLES INC                             DE       5.02                 12/11/12

STAR SCIENTIFIC INC                     DE       2.05                 12/14/12

STERLING FINANCIAL CORP /WA/            WA       8.01,9.01            12/17/12

STREAMLINE HEALTH SOLUTIONS INC.        DE       7.01,9.01            12/17/12

SUNPEAKS VENTURES, INC.                 NV       1.01,3.02,9.01       12/12/12

SUNPEAKS VENTURES, INC.                 NV       1.01,3.02,9.01       10/11/12    AMEND

SUNWIN STEVIA INTERNATIONAL, INC.                7.01,9.01            12/17/12

SYNAGEVA BIOPHARMA CORP                 DE       8.01                 12/17/12

SYNERGETICS USA INC                              7.01,9.01            12/17/12

TAYLOR CALVIN B BANKSHARES INC          MD       5.02                 12/12/12

TE Connectivity Ltd.                    V8       2.02,7.01,9.01       12/17/12

Teliphone Corp                          NV       2.01,5.02,9.01       12/11/12

Tennessee Valley Authority                       1.01,1.02,2.03,9.01  12/12/12

TESARO, Inc.                            DE       5.02                 12/12/12

TESORO LOGISTICS LP                     DE       8.01,9.01            12/14/12

TESORO LOGISTICS LP                     DE       8.01,9.01            12/14/12

Transocean Ltd.                         V8       7.01,9.01            12/17/12

TRANZYME INC                            DE       8.01,9.01            12/17/12

TRUMP ENTERTAINMENT RESORTS, INC.       DE       1.01,3.03,5.03,5.07, 12/13/12
                                                 9.01
          
Tungsten Corp.                          NV       5.02                 12/14/12

Two Harbors Investment Corp.                     7.01,9.01            12/17/12

U. S. Premium Beef, LLC                          7.01,9.01            12/17/12

Ubiquiti Networks, Inc.                 DE       7.01,9.01            12/14/12

Ulta Salon, Cosmetics & Fragrance, In   DE       5.02,8.01            12/12/12    AMEND

United Community Bancorp                IN       8.01,9.01            12/17/12

United Community Bancorp                X1       8.01,9.01            12/17/12

UNITED STATES ANTIMONY CORP             MT       8.01                 12/17/12

UNITED TECHNOLOGIES CORP /DE/           DE       8.01,9.01            12/13/12

UNITIL CORP                             NH       5.02,9.01            12/13/12

Universal Business Payment Solutions    DE       1.01,9.01            12/17/12

Unum Group                              DE       7.01,9.01            12/17/12

URSTADT BIDDLE PROPERTIES INC           MD       2.02,9.01            12/13/12

USG CORP                                DE       8.01                 12/13/12

VASCO DATA SECURITY INTERNATIONAL INC   DE       5.02,9.01            12/12/12

VelaTel Global Communications, Inc.     NV       1.01,3.02,5.03,8.01, 11/29/12
                                                 9.01
          
VERSANT CORP                            CA       8.01                 12/16/12

Viggle Inc.                             DE       1.01,2.03,9.01       12/12/12

VILLAGE SUPER MARKET INC                NJ       5.07                 12/14/12

VISANT CORP                                      8.01                 12/14/12

VIVUS INC                               CA       1.01,2.03            12/11/12

VOLT INFORMATION SCIENCES, INC.         NY       1.01,7.01,9.01       12/13/12

WD 40 CO                                DE       5.07                 12/11/12

Weatherford International Ltd./Switze   V8       7.01,9.01            12/14/12

WESCO INTERNATIONAL INC                          1.01,1.02,2.01,2.03, 12/11/12
                                                 9.01
          
WESTERN CAPITAL RESOURCES, INC.         MN       1.01,2.03,3.02       12/10/12

WhiteHorse Finance, Inc.                DE       7.01,9.01            12/17/12

World Energy Solutions, Inc.            DE       9.01                 10/03/12    AMEND

WORLD FUEL SERVICES CORP                FL       7.01,9.01            12/17/12

WPCS INTERNATIONAL INC                  DE       2.02,9.01            12/17/12

WPCS INTERNATIONAL INC                  DE       7.01,9.01            12/17/12

XCEL ENERGY INC                         MN       8.01                 12/13/12

XOMA Corp                               DE       5.02,9.01            12/12/12

XZERES Corp.                            NV       5.02                 12/13/12

YAHOO INC                               DE       5.02                 12/11/12

Yinfu Gold Corp.                        WY       1.01,9.01            12/15/12

YTB International, Inc.                 DE       8.01                 12/17/12

Zayo Group LLC                          DE       7.01,9.01            12/12/12

 

http://www.sec.gov/news/digest/2012/dig121812.htm


Modified: 12/18/2012