Commission Charges Former KPMG Partner and Friend with Insider Trading
The Securities and Exchange Commission (Commission) today charged the former partner in charge of KPMG’s Pacific Southwest audit practice and his friend with insider trading on nonpublic information about firm clients.
The SEC alleges that Scott London tipped Bryan Shaw with confidential details about five KPMG audit clients and enabled Shaw to make more than $1.2 million in illicit profits trading ahead of earnings or merger announcements. The two men had met at a country club several years earlier and became close friends and golfing partners. London has said that he provided the inside information about his clients to help Shaw overcome financial struggles after his family-run jewelry business began faltering in the economic downturn. In exchange for the illegal trading tips, Shaw paid London at least $50,000 in cash that was usually delivered in bags outside of his Encino, Calif. jewelry store. Shaw also gave London an expensive Rolex watch as well as other jewelry, meals, and tickets to entertainment events.
London, who lives in Agoura Hills, Calif., and worked at KPMG for nearly 30 years, recently informed the firm that he was under investigation by the SEC and criminal authorities for insider trading in the securities of several KPMG clients. The firm immediately terminated him.
“London was honored with the highest trust of public companies, and he crassly betrayed that trust for bags of cash and a Rolex,” said George S. Canellos, Acting Director of the Division of Enforcement.
Michele Wein Layne, Director of the SEC’s Los Angeles Regional Office, added, “As a leader at a major accounting firm, London’s conduct was an egregious violation of his ethical and professional duties.”
In a parallel action, the U.S. Attorney’s Office for the Central District of California today announced criminal charges against London.
According to the SEC’s complaint filed in federal court in Los Angeles, London began providing Shaw with nonpublic information in October 2010 and the misconduct continued for the next 18 months. Shaw and London communicated almost exclusively using their cell phones, although on at least one occasion London disclosed nonpublic information in the presence of others during a golf outing.
According to the SEC’s complaint, London was the lead partner on several KPMG audits including Herbalife and Skechers USA, and he was the firm’s account executive for Deckers Outdoor Corp. Therefore, London was able to obtain material, nonpublic information about these companies prior to their earnings announcements or release of financial results. Shaw, who lives in Lake Sherwood, Calif., routinely traded at least a dozen times on the inside information he received from London. He grossed profits of more than $714,000 from trading based on confidential financial data about Herbalife, Skechers, and Deckers.
The SEC alleges that London also gained access to inside information about impending mergers involving two former KPMG clients – RSC Holdings and Pacific Capital. London tipped Shaw with the confidential details. Shaw made nearly $192,000 by purchasing RSC Holdings stock the day before its Dec. 15, 2011, merger announcement. He made more than $365,000 in illicit profits from his well-timed purchase of Pacific Capital securities prior to a merger announcement on March 9, 2012.
According to the SEC’s complaint, in addition to the bags of cash and the Rolex watch valued at $12,000, Shaw gave London several pieces of expensive jewelry for his wife and routinely covered the costs of dinners and concerts the two men shared along with their families.
The SEC’s complaint charges London and Shaw with violations of Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5. The complaint seeks a final judgment permanently ordering them to disgorge ill-gotten gains plus pay prejudgment interest and financial penalties, and enjoining them from future violations of these provisions of the federal securities laws.
The SEC’s investigation, which began in mid-2012 and is continuing, has been conducted by William Fiske and Marc Blau of the Los Angeles Regional Office. The SEC’s litigation will be led by Lynn Dean. The SEC appreciates the assistance of the U.S. Attorney’s Office for the Central District of California and the Federal Bureau of Investigation. The SEC also appreciates assistance from the Financial Industry Regulatory Authority (FINRA), Options Regulatory Surveillance Authority (ORSA), and Chicago Board Options Exchange (CBOE). (Press Rel. 2013-58)
Commission Names Jennifer Marietta-Westberg as Deputy Director of the Division of Risk, Strategy, and Financial Innovation
The Commission today announced that Jennifer Marietta-Westberg has been named Deputy Director of its Division of Risk, Strategy, and Financial Innovation (RSFI).
The SEC created the Division of Risk, Strategy, and Financial Innovation in September 2009 to help inform the agency’s policymaking, rulemaking, enforcement, and examinations. The division provides economic analysis, quantitative research, and risk assessment, and its staff has expertise in a variety of academic disciplines and deep knowledge of the financial industry and markets.
Dr. Marietta-Westberg will oversee the division’s policy and rulemaking support functions, particularly its economic analysis in support of SEC policy and rulemaking. In addition, she will assist with the overall management of the division, working closely with RSFI Director and Chief Economist Craig Lewis and the division’s other Deputy Director, Kathleen Weiss Hanley.
Dr. Lewis said, “Dr. Marietta-Westberg is already a valued member of the division with a wealth of experience in performing complex economic analysis to support the SEC’s policy initiatives. I am delighted that she will be able to bring her experience and leadership to this new and vital role.”
“I am honored to take on this new role and to continue to work with the talented staff in the division to provide robust economic analysis that helps inform the Commission’s policy choices,” Dr. Marietta-Westberg said.
Dr. Marietta-Westberg joined the SEC in 2006 as a Visiting Scholar in what was then the Office of Economic Analysis. In 2010, she was named Assistant Director of what is now the Office of Investments and Intermediaries within RSFI, where she oversaw economic analyses in support of policy and rulemaking recommendations by the SEC’s Division of Investment Management and its Division of Trading and Markets. Before coming to the SEC, Dr. Marietta-Westberg was an Assistant Professor at Michigan State University. She graduated from the University of Iowa in 2000 with a Ph.D. in Finance. (Press Rel. 2013-59)
In The Matter Of Joseph Hilton
The Commission announced the issuance of an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934 And Notice of Hearing against Joseph Hilton (the Order).
In the Order, the Division of Enforcement alleges that in September 2012, the Commission filed a civil injunctive action against Hilton and others in Securities and Exchange Commission v. Joseph Hilton, et al., Civil Action Number 12-CV-81033, in the United States District Court for the Southern District of Florida.
According to the Order, the Commission’s complaint alleges that from no later than March 2011 until January 2012, in connection with the sale of United States Energy Corporation (“U.S. Energy”) securities, Hilton misrepresented his identity, the risks associated with the investment, the anticipated dividends due to investors, the amount of oil U.S. Energy’s wells produced, and otherwise engaged in a variety of conduct that operated as a fraud and deceit on investors. The complaint also alleged that Hilton sold unregistered securities.
Additionally, the complaint further alleges that in a second series of offerings from February 2012 until the date the Commission filed its complaint, Hilton made numerous misrepresentations and omissions in connection with the offer and sale of unregistered securities in the form of units consisting of partnership shares in Rock Castle Drilling Fund I LP and Rock Castle Drilling Fund II LP (collectively, the “Companies”). These included false claims about the Companies’ oil drilling success and omissions about Hilton’s background and history with regulatory agencies.
The Commission also alleges that on February 28, 2013, the Court entered a judgment, to which Hilton consented, permanently enjoining Hilton from violating Sections 15(a)(1) and 10(b) and Rule 10b-5 of the Securities Exchange Act of 1934, and Sections 5(a) and (c) and 17(a) of the Securities Act of 1933.
A hearing will be scheduled before an Administrative Law Judge to determine whether the allegations in the Order are true, and to provide the Respondent an opportunity to dispute the allegations, and to determine what, if any, remedial action is appropriate in the public interest against Hilton. The Order directs the Administrative Law Judge to issue an initial decision within 210 days from the date of service of the Order. (Rel. 34- 69367; File No. 3-15273)
In the Matter of Michael J. Turnock
The 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 Michael J. Turnock (Turnock). The Order finds that on March 11, 2013, a final judgment was entered by consent against Turnock, permanently enjoining him from future violations of Section 10(b) of the Exchange Act and Rule 10b-5 thereunder, and Sections 5 and 17(a) of the Securities Act of 1933, in the civil action entitled Securities and Exchange Commission v. Bridge Premium Finance, LLC (BPF), et al., Civil Action Number 1:12-cv-02131-JLK-BNB, in the United States District Court for the District of Colorado. The Commission alleged in its complaint in the district court action that from in or about 1996 through August 14, 2012, BPF and Turnock raised at least $15.7 million from more than 120 investors in multiple states through an unregistered offering of promissory notes purportedly to provide capital for BPF’s insurance premium financing business. The complaint further alleged that in raising funds from investors, Turnock and BPF engaged in a scheme to defraud by, among other things, making misleading statements and omissions about the use of investor proceeds, BPF’s financial performance and condition, and the safety and security of the investments. The Order also finds that at various times during 1997 through 2003, Turnock was associated with various brokers or dealers.
Based on the above, the Order bars Turnock from association with any broker, dealer, investment adviser, municipal securities dealer, municipal advisor, transfer agent, or nationally recognized statistical rating organization; and it bars him from participating in any offering of a penny stock. Turnock consented to the issuance of the Order. (Rel. 34-69366; File No. 3-15272)
Ivy Funds Variable Insurance Portfolios, et al.
An order has been issued on an application filed by Ivy Funds Variable Insurance Portfolios, et al., under Section 6(c) of the Investment Company Act of 1940 (Act) for an exemption from Rule 12d1-2(a) under the Act. The order permits funds of funds relying on Rule 12d1-2 under the Act to invest in certain financial instruments. (Rel. IC- 30458 - April 10, 2013)
Proposed Rule Change
The Chicago Board Options Exchange, Incorporated filed a proposed rule change (SR-CBOE-2013-041) pursuant to Section 19(b)(1) of the Securities Exchange Act, and Rule 19b-4 thereunder, to amend Rule 6.53. Publication is expected in the Federal Register during the week of April 15th. (Rel. 34-69360)
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 RealD Inc., 100 NORTH CRESCENT DRIVE, SUITE 200, BEVERLY HILLS, CA, 90210, (310) 385-4000 - 0 ($25,964,849.37) Equity, (File 333-187823 - Apr. 10) (BR. 11C) S-1 Stevia First Corp., 5225 CARLSON ROAD, YUBA CITY, CA, 95993, 530-231-7800 - 0 ($5,000,000.00) Equity, (File 333-187824 - Apr. 10) (BR. 09B) S-4 MARTIN MIDSTREAM PARTNERS LP, 4200 STONE ROAD, KILGORE, TX, 75662, 9039836200 - 0 ($250,000,000.00) Non-Convertible Debt, (File 333-187825 - Apr. 10) (BR. 04B) F-1 Morria Biopharmaceuticals PLC, 53 DAVIES STREET, LONDON, X0, W1K 5JH, 646-878-0804 - 1,836,380 ($3,672,760.00) Equity, (File 333-187826 - Apr. 10) (BR. 01B) S-3 Rexnord Corp, 4701 GREENFIELD AVENUE, MILWAUKEE, WI, 53214, 414-643-3000 - 0 ($1,360,862,016.00) Equity, (File 333-187828 - Apr. 10) (BR. 10B) S-8 SANTEON GROUP, INC., 11720 PLAZA AMERICA DRIVE, SUITE 150, RESTON, VA, 20190, 703-970-9200 - 185,318 ($574,486.00) Equity, (File 333-187830 - Apr. 10) (BR. 03A) S-3ASR CENTERPOINT ENERGY INC, 1111 LOUISIANA ST., HOUSTON, TX, 77002, 7132073000 - 0 ($83,160,000.00) Equity, (File 333-187835 - Apr. 10) (BR. 02C) S-8 AEP INDUSTRIES INC, 125 PHILLIPS AVE, SOUTH HACKENSACK, NJ, 07606, 2016416600 - 0 ($25,203,750.00) Equity, (File 333-187837 - Apr. 10) (BR. 06C) N-2 Babson Capital Global High Yield Credit Opportunity Fund, 550 SOUTH TRYON STREET, STE. 3300, CHARLOTTE, NC, 28202, 413-226-1058 - 40,000 ($1,000,000.00) Other, (File 333-187838 - Apr. 10) (BR. 16) S-8 WHITE MOUNTAIN TITANIUM CORP, 100 AUGUSTO LEGUIA, SUITE 1401, LAS CONDES, SANTIAGO, F3, 00000, 56 2 231-5780 - 534,575 ($366,184.00) Equity, (File 333-187839 - Apr. 10) (BR. 09A) S-3ASR CORPORATE OFFICE PROPERTIES TRUST, 6711 COLUMBIA GATEWAY DRIVE, SUITE 300, COLUMBIA, MD, 21046, 4432855400 - 0 ($1.00) Equity, (File 333-187841 - Apr. 10) (BR. 08C) N-2 Gabelli Healthcare & WellnessRx Trust, ONE CORPORATE CENTER, RYE, NY, 10580-1422, 914-921-5100 - 0 ($120,000,000.00) Other, (File 333-187842 - Apr. 10) (BR. 22) S-8 OSL HOLDINGS INC., 60 DUTCH HILL ROAD, SUITE 15, ORANGEBURG, NY, 10962, 212-419-4900 - 384,616 ($100,000.00) Equity, (File 333-187843 - Apr. 10) (BR. 05A) S-3ASR iShares S&P GSCI Commodity-Indexed Trust, 400 HOWARD STREET, SAN FRANCISCO, CA, 94105, 415-670-2000 - 0 ($1.00) Equity, (File 333-187845 - Apr. 10) (BR. 08B) S-8 HEMISPHERE MEDIA GROUP, INC., C/O INTERMEDIA PARTNERS, L.P., 405 LEXINGTON AVENUE, 48TH FLOOR, NEW YORK, NY, 10174, 212-503-2862 - 0 ($40,920,000.00) Equity, (File 333-187846 - Apr. 10) (BR. 11C) N-2 STEBEN SELECT MULTI-STRATEGY FUND, 2099 GAITHER ROAD, SUITE 200, ROCKVILLE, MD, 20850, 2406317600 - 100,000 ($1,000,000.00) Equity, (File 333-187847 - Apr. 10) (BR. ) S-3 Select Income REIT, TWO NEWTON PLACE, 255 WASHINGTON STREET, SUITE 300, NEWTON, MA, 02458-1634, 617-332-3990 - 0 ($1,000,000,000.00) Unallocated (Universal) Shelf, (File 333-187849 - Apr. 10) (BR. 08B) S-4 WideOpenWest Finance, LLC, 7887 EAST BELLEVIEW AVENUE, SUITE 1000, ENGLEWOOD, CO, 80111, 720-479-3500 - 0 ($1,020,000,000.00) Debt, (File 333-187850 - Apr. 10) (BR. ) S-1 Performant Financial Corp, 333 North Cayons Parkway, Livermore, CA, 94551, 925-960-4800 - 0 ($76,680,000.00) Equity, (File 333-187851 - Apr. 10) (BR. 11A) S-3ASR EQUITY ONE, INC., 1600 N E MIAMI GARDENS DRIVE, NORTH MIAMI BEACH, FL, 33179, 305-947-1664 - 0 ($0.00) Unallocated (Universal) Shelf, (File 333-187852 - Apr. 10) (BR. 08B) F-10 POLYMET MINING CORP, FIRST CANADIAN PLACE, 100 KING STREET WEST, SUITE 5700, TORONTO, A6, M5X 1C7, 416-915-4149 - 0 ($60,000,000.00) Equity, (File 333-187853 - Apr. 10) (BR. 09A) S-3 SUNESIS PHARMACEUTICALS INC, 395 OYSTER POINT BOULEVARD, SUITE 400, SOUTH SAN FRANCISCO, CA, 94080, 650-266-3500 - 0 ($150,000,000.00) Unallocated (Universal) Shelf, (File 333-187854 - Apr. 10) (BR. 01B)
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 ADTRAN INC DE 2.02,9.01 04/09/13 AFFYMAX INC DE 1.01,1.02,5.02,8.01 04/09/13 ALLIANCEBERNSTEIN HOLDING L.P. DE 7.01,9.01 04/09/13 ALLIANCEBERNSTEIN L.P. DE 7.01,9.01 04/09/13 Ally Auto Assets LLC DE 1.01,8.01,9.01 04/10/13 AMERICAN MEDIA INC DE 5.02 04/05/13 American Realty Capital Properties, I MD 7.01,9.01 04/10/13 Anacor Pharmaceuticals, Inc. DE 1.01 04/05/13 Apple REIT Eight, Inc. VA 8.01,9.01 04/10/13 Apple REIT Nine, Inc. VA 8.01,9.01 04/10/13 Apple REIT Seven, Inc. VA 8.01,9.01 04/10/13 APPLE REIT SIX INC 8.01,9.01 04/10/13 Apple REIT Ten, Inc. VA 8.01,9.01 04/10/13 ARGAN INC DE 2.02,9.01 04/10/13 Artio Global Investors Inc. DE 7.01,9.01 04/10/13 Asian Trends Media Holdings, Inc NV 4.01,9.01 04/09/13 ASTORIA FINANCIAL CORP DE 8.01,9.01 04/10/13 AZZ INC TX 2.02,8.01,9.01 04/08/13 Bank of New York Mellon CORP DE 5.07 04/09/13 BEAMZ INTERACTIVE INC DE 8.01 04/05/13 BED BATH & BEYOND INC NY 2.02,9.01 04/10/13 BELLAVISTA CAPITAL INC MD 2.02,9.01 04/10/13 Big Three Restaurants, Inc. FL 3.02 04/09/12 BIOSPECIFICS TECHNOLOGIES CORP DE 7.01,9.01 04/10/13 BIOTIME INC CA 7.01,9.01 04/10/13 BLASTGARD INTERNATIONAL INC CO 1.01,5.01,7.01,9.01 04/10/13 Bloomin' Brands, Inc. DE 1.01,2.03,7.01,9.01 04/10/13 BLUE RIDGE REAL ESTATE CO PA 5.07 04/09/13 BofI Holding, Inc. DE 3.02 04/10/13 BRANDYWINE REALTY TRUST MD 1.01,9.01 04/04/13 Bristow Group Inc DE 7.01,9.01 04/10/13 BROADCAST INTERNATIONAL INC UT 1.01,9.01 04/07/13 BROADVIEW INSTITUTE INC MN 1.01,2.03,3.02,9.01 03/29/13 AMEND CALPINE CORP DE 7.01,9.01 04/10/13 CARMAX INC VA 2.02,9.01 04/10/13 CATERPILLAR INC DE 5.02 04/10/13 CENTURY BANCORP INC MA 2.02,9.01 04/09/13 CHEESECAKE FACTORY INC DE 8.01,9.01 04/10/13 Cheniere Energy Partners, L.P. DE 7.01,9.01 04/10/13 CHEVRON CORP DE 2.02 04/10/13 CNH Capital LLC DE 1.01,2.03,9.01 04/08/13 COACH INC MD 1.01 04/10/13 COLE CORPORATE INCOME TRUST, INC. MD 1.01,2.01, 04/04/13 2.03,5.02,8.01,9.01 COLE CREDIT PROPERTY TRUST IV, INC. MD 5.02,8.01,9.01 04/04/13 Colony Financial, Inc. MD 1.01,2.03,9.01 04/04/13 CONCEPTUS INC DE 5.02,9.01 04/08/13 CONSTELLATION BRANDS, INC. DE 2.02,7.01,9.01 04/10/13 Cooper-Standard Holdings Inc. DE 1.01,2.03,9.01 04/08/13 CreXus Investment Corp. MD 7.01,9.01 04/10/13 CROSS COUNTRY HEALTHCARE INC DE 8.01,9.01 04/08/13 Customers Bancorp, Inc. PA 1.01,1.02,2.02,9.01 04/04/13 DATALINK CORP MN 7.01,9.01 04/10/13 DATARAM CORP NJ 8.01,9.01 04/10/13 Digital Generation, Inc. DE 2.02,9.01 04/09/13 DOUBLE CROWN RESOURCES INC. NV 4.01 12/01/12 DynaVox Inc. 3.01,9.01 04/05/13 E TRADE FINANCIAL Corp DE 8.01,9.01 04/02/13 EDUCATION MANAGEMENT CORPORATION 5.02,8.01,9.01 04/10/13 Energy Transfer Partners, L.P. DE 1.01,7.01,9.01 04/05/13 ENERGY XXI (BERMUDA) LTD D0 1.01,9.01 04/09/13 EXELON CORP PA 7.01,9.01 04/09/13 FAMILY DOLLAR STORES INC DE 2.02,7.01,9.01 04/10/13 FASTENAL CO MN 7.01,9.01 04/10/13 FASTENAL CO MN 2.02,9.01 04/10/13 FIRST SECURITY GROUP INC/TN TN 8.01 04/10/13 FLOWERS FOODS INC GA 1.01,2.03,9.01 04/05/13 FORTINET INC 2.02,9.01 04/10/13 FRISCHS RESTAURANTS INC OH 2.02,9.01 04/10/13 FRONTIER COMMUNICATIONS CORP DE 8.01,9.01 04/10/13 FRONTIER COMMUNICATIONS CORP DE 1.01,2.03,9.01 04/10/13 FUTURES PORTFOLIO FUND L.P. MD 3.02 04/01/13 GAIN Capital Holdings, Inc. DE 1.01,3.03, 04/09/13 5.03,8.01,9.01 GATX CORP NY 7.01,9.01 04/10/13 GENERAC HOLDINGS INC. DE 5.03,9.01 04/10/13 GENTHERM Inc MI 5.02,9.01 04/05/13 GEOPETRO RESOURCES CO CA 1.01,9.01 02/28/13 GLADSTONE CAPITAL CORP MD 5.02 04/09/13 Global Vision Holdings, Inc. NV 1.01,2.03,3.02,9.01 04/03/13 Golub Capital BDC, Inc. DE 2.02,9.01 04/10/13 GOODRICH PETROLEUM CORP DE 1.01,3.03,5.03,9.01 04/04/13 GRANDPARENTS.COM, INC. DE 1.01,3.02 04/04/13 GRANT PARK FUTURES FUND LIMITED PARTN IL 7.01,9.01 04/05/13 GREAT LAKES AVIATION LTD IA 8.01 04/10/13 Greektown Superholdings, Inc. DE 5.02,8.01,9.01 04/09/13 GREEN DOT CORP DE 5.02 04/03/13 GSI GROUP INC A3 7.01,8.01,9.01 04/09/13 GULFMARK OFFSHORE INC DE 5.02 04/09/13 HARLAND CLARKE HOLDINGS CORP DE 2.02,7.01,9.01 04/10/13 HARVEST NATURAL RESOURCES, INC. DE 3.01 04/04/13 Home Federal Bancorp, Inc. of Louisia LA 7.01,9.01 04/10/13 HOTEL OUTSOURCE MANAGEMENT INTERNATIO DE 1.01,9.01 04/05/13 ICU MEDICAL INC/DE DE 8.01,9.01 04/10/13 IHS Inc. DE 5.02,9.01 04/06/13 IHS Inc. DE 7.01,9.01 04/10/13 INFINITY PHARMACEUTICALS, INC. DE 1.01,9.01 04/09/13 INTEGRA LIFESCIENCES HOLDINGS CORP DE 2.02,7.01,9.01 04/10/13 Invesco Ltd. D0 7.01,9.01 04/09/13 IROBOT CORP DE 5.02 02/14/13 JAVELIN MORTGAGE INVESTMENT CORP. MD 7.01,9.01 04/10/13 John Deere Owner Trust 2013 DE 9.01 04/10/13 John Deere Owner Trust 2013 DE 8.01,9.01 04/10/13 Kansas City Southern de Mexico, S.A. 8.01,9.01 04/10/13 KBS Legacy Partners Apartment REIT, I MD 8.01 04/09/13 KBS Real Estate Investment Trust II, MD 8.01 04/09/13 KBS Real Estate Investment Trust III, MD 8.01 04/09/13 KBS Strategic Opportunity REIT, Inc. MD 8.01 04/09/13 LAKELAND FINANCIAL CORP IN 5.07 04/09/13 Li3 Energy, Inc. NV 7.01,9.01 04/09/13 LIBERATOR MEDICAL HOLDINGS, INC. NV 8.01,9.01 04/10/13 LITTELFUSE INC /DE DE 2.02,9.01 04/10/13 LKA GOLD Inc /DE/ DE 8.01 04/10/13 MANAGEMENT NETWORK GROUP INC 5.02,9.01 04/08/13 MARKETING WORLDWIDE CORP DE 3.03,9.01 04/02/13 Measurement Specialties Inc NJ 5.02 04/05/13 MEI Pharma, Inc. DE 8.01,9.01 04/04/13 MERRILL LYNCH DEPOSITOR INC PREFERRED DE 8.01,9.01 04/01/13 MERRILL LYNCH DEPOSITOR INC PREFERRED DE 8.01,9.01 04/01/13 MGM Resorts International DE 5.02,9.01 04/09/13 MICROWAVE FILTER CO INC /NY/ NY 5.07 04/10/13 MINDEN BANCORP, INC. LA 7.01,9.01 04/09/13 Monster Offers NV 8.01 04/08/13 MSC INDUSTRIAL DIRECT CO INC NY 2.02,9.01 04/10/13 NATUS MEDICAL INC DE 3.01,9.01 04/04/13 NETFLIX INC DE 8.01 04/02/13 NEWBRIDGE BANCORP NC 4.01,9.01 04/09/13 NEWS CORP 8.01,9.01 04/10/13 NII HOLDINGS INC DE 7.01,8.01,9.01 04/10/13 NON INVASIVE MONITORING SYSTEMS INC / FL 1.01,3.02,7.01,9.01 04/08/13 NUMEREX CORP /PA/ PA 5.02,9.01 04/10/13 NYSE Euronext DE 9.01 04/05/13 AMEND OLIE INC DE 8.01 04/10/13 OMEGA PROTEIN CORP NV 7.01,9.01 04/10/13 Optionable Inc 1.01,3.01,5.02,9.01 04/10/13 Otter Tail Corp MN 5.02,5.07 04/08/13 PAM TRANSPORTATION SERVICES INC DE 5.02 04/08/13 Pandora Media, Inc. DE 5.02 04/08/13 Park Place Energy Corp. NV 5.02,8.01 04/02/13 PHOTRONICS INC CT 8.01,9.01 04/10/13 Pinnacle Foods Finance LLC DE 7.01,9.01 04/10/13 Pinnacle Foods Inc. DE 7.01,9.01 04/10/13 PREMIER HOLDING CORP. NV 4.02,9.01 04/09/13 PREMIERWEST BANCORP OR 2.01,3.01,5.01,5.02 04/09/13 PROGRESSIVE CORP/OH/ OH 2.02,9.01 04/10/13 RealD Inc. DE 8.01,9.01 04/10/13 Red Giant Entertainment, Inc. NV 7.01,9.01 04/10/13 REGIS CORP MN 2.01,9.01 04/09/13 RENTECH INC /CO/ CO 7.01,9.01 04/09/13 Rentech Nitrogen Partners, L.P. DE 7.01,9.01 04/09/13 REPROS THERAPEUTICS INC. DE 8.01,9.01 04/10/13 Resolute Energy Corp DE 4.02,9.01 04/09/13 RUBY TUESDAY INC GA 2.01,9.01 04/03/13 SAKS INC TN 5.02 04/08/13 Samson Oil & Gas LTD C3 8.01,9.01 04/09/13 Select Income REIT MD 8.01 04/10/13 Silver Dragon Resources Inc. DE 5.02,9.01 04/10/13 SKECHERS USA INC DE 4.01,4.02,9.01 04/08/13 SPARE BACKUP, INC. DE 5.07 04/10/13 SPRINGLEAF FINANCE CORP IN 2.04 04/10/13 STAAR SURGICAL CO DE 7.01,9.01 04/10/13 STAGE STORES INC NV 5.02 04/04/13 Starz DE 7.01,9.01 04/09/13 Starz, LLC DE 7.01,9.01 04/09/13 StellarOne CORP VA 4.01 04/10/13 Stewart & Stevenson LLC DE 7.01,9.01 04/09/13 STILLWATER MINING CO /DE/ DE 5.02 04/06/13 STRATEGIC DIAGNOSTICS INC/DE/ DE 1.01,5.02,7.01,9.01 04/05/13 SunCoke Energy Partners, L.P. DE 7.01,9.01 04/10/13 SunCoke Energy, Inc. 7.01,9.01 04/10/13 SUNESIS PHARMACEUTICALS INC DE 1.01,9.01 04/10/13 Sunshine Heart, Inc. DE 8.01,9.01 04/10/13 SYNERGY PHARMACEUTICALS, INC. DE 8.01,9.01 04/09/13 SYNERGY RESOURCES CORP CO 2.02,8.01,9.01 04/09/13 Tennessee Valley Authority 1.01,1.02,2.03,9.01 04/05/13 Titan Machinery Inc. DE 2.02,9.01 04/10/13 TMX Finance LLC DE 2.02,9.01 04/05/13 TOLL BROTHERS INC DE 1.01,2.03,8.01,9.01 04/10/13 TRANS1 INC 1.01,9.01 04/10/13 TRANSWITCH CORP /DE DE 1.01,2.03,9.01 04/10/13 True Drinks Holdings, Inc. NV 8.01,9.01 04/08/13 Tungsten Corp. NV 1.01,2.01, 04/08/13 3.02,5.02,5.06,9.01 U. S. Premium Beef, LLC 7.01,9.01 04/10/13 UMB FINANCIAL CORP MO 7.01,9.01 04/10/13 Unique Underwriters, Inc. TX 1.01 04/09/13 United Financial Bancorp, Inc. 8.01,9.01 04/09/13 UNITED FIRE GROUP INC 8.01,9.01 04/10/13 UNITED MINES INC AZ 8.01,9.01 04/10/13 UNIVERSAL HOSPITAL SERVICES INC MN 5.02 04/10/13 VB CLOTHING, INC. NV 9.01 04/03/13 AMEND VII Peaks-KBR Co-Optivist Income BDC MD 8.01 04/08/13 VistaGen Therapeutics, Inc. NV 1.01,9.01 04/08/13 VOXX International Corp DE 8.01 04/08/13 W R GRACE & CO DE 2.02,9.01 04/10/13 WAL MART STORES INC DE 8.01,9.01 04/04/13 WebSafety, Inc. NV 8.01,9.01 04/10/13 WELLS FARGO & COMPANY/MN DE 9.01 04/10/13 WESTELL TECHNOLOGIES INC DE 5.02 04/08/13 WESTMORELAND COAL Co DE 7.01,9.01 04/10/13 Wheeler Real Estate Investment Trust, MD 5.02,9.01 04/09/13 Wikifamilies, Inc. NV 5.02 04/09/13 WISCONSIN ENERGY CORP WI 7.01,9.01 04/10/13 WMI HOLDINGS CORP. WA 7.01,9.01 04/10/13 XO GROUP INC. DE 8.01,9.01 04/10/13 YUM BRANDS INC NC 7.01 04/10/13 Zumiez Inc WA 7.01,9.01 04/10/13