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Commission announcementsCommission Suspends Trading in Securities of China Ruitai International Holdings Co., Ltd.The 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 China Ruitai International Holdings Co., Ltd. ("China Ruitai") at 9:30 a.m. EDT on September 30, 2013, and terminating at 11:59 p.m. EDT on October 11, 2013. The Commission temporarily suspended trading in the securities of China Ruitai due to a lack of current and accurate information about the company because China Ruitai has not filed any periodic reports since the period ended September 30, 2011. The Commission cautions brokers, dealers, shareholders, and prospective purchasers that they should carefully consider the foregoing information along with all other currently available information and any information subsequently issued by 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 the securities of China Ruitai 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, he should immediately communicate it to the Delinquent Filings Branch of the Division of Enforcement at (202) 551-5466, or by e-mail at DelinquentFilings@sec.gov. (Rel. 34-70552) Public Feedback on OFR Study on Asset Management IssuesToday, a webpage was opened on the SEC's website for the public to provide feedback on a study entitled "Asset Management and Financial Stability" published by the Office of Financial Research of the Treasury Department. http://www.treasury.gov/initiatives/ofr/research/Pages/AssetManagementFinancialStability.aspx The study was undertaken and published at the request of the Financial Stability Oversight Council. Members of the public interested in providing feedback may submit those views through the following link http://www.sec.gov/divisions/investment/comments-ofr-asset-management-study.shtml, by November 1, 2013. The Commission will post any feedback on its website. (Press Rel. 2013-208) ENFORCEMENT PROCEEDINGSCommission Charges New Jersey-Based Accounting Firm and Founding Partner for Failed Audits of China-Based CompanyThe Commission today charged a New Jersey-based audit firm and one of its founding partners for their roles in the botched audits of a China-based company that failed to disclose related party transactions by its CEO and others. An SEC investigation found that Patrizio & Zhao LLC (P&Z) and Xinggeng (John) Zhao, who is head of the firm's China practice, failed to comply with U.S. auditing standards and exercise appropriate professional care and skepticism in conducting audits and interim reviews for Keyuan Petrochemicals, which was charged with accounting and disclosure violations by the SEC earlier this year. P&Z and Zhao agreed to settle the SEC's charges. They will be prohibited from practicing as an accountant on behalf of any publicly traded company or other entity regulated by the SEC, and P&Z is required to pay a $30,000 penalty. "P&Z and Zhao failed to subject Keyuan's related party transactions to appropriate scrutiny and contributed to the company's false and misleading financial statements," said Stephen L. Cohen, an Associate Director in the SEC's Division of Enforcement. "Auditors play an important role as gatekeepers to the securities markets, and they must adhere to professional standards whenever they perform audit engagements." According to the SEC's order instituting settled administrative proceedings, P&Z is registered with the Public Company Accounting Oversight Board (PCAOB). With Zhao acting as the engagement partner, the firm conducted audits and interim reviews during the time periods when Keyuan failed to disclose the material related party transactions. P&Z's audit workpapers and other documents reflect many of the same types of related party transactions that Keyuan failed to disclose. Zhao, who determined that related party transactions were an audit risk area, reviewed audit documentation reflecting that Keyuan was engaged in such transactions. Nonetheless, Zhao approved the issuance of unqualified audit opinions as well as interim review reports on Keyuan's financial statements that violated U.S. Generally Accepted Accounting Principles by failing to include the disclosure of material related party transactions. The SEC's order further identifies significant audit documentation violations by Zhao, including his failure to document key audit procedures, evidence his review and sign-off on audit workpapers, and ensure preparation of required audit documents. The SEC's order finds that P&Z and Zhao engaged in improper professional conduct as defined in Section 4C of the Securities Exchange Act of 1934 and Rule 102(e) of the SEC's Rules of Practice. The order further finds they violated Section 10A(a)(2) of the Exchange Act, and caused the reporting and disclosure violations by Keyuan. Without admitting or denying the SEC's findings, P&Z and Zhao agreed to a cease-and-desist order in addition to the monetary penalty and prohibition from practicing before the Commission, with the right to apply for reinstatement after three years. The SEC's investigation was conducted by Fuad Rana, Avron Elbaum, Janet Yang, and Melissa A. Robertson. (Press Rel. 2013-205; Rel. 34-70562) Commission Charges South Florida Woman behind Ponzi Scheme Targeting Colombian-American CommunityThe Commission today charged a woman living in South Florida with defrauding investors in a Ponzi scheme and affinity fraud that targeted the local Colombian-American community and involved purported investments in immigration bail bonds. The SEC alleges that Jenny E. Coplan told investors that her company Immigration General Services operated through an investment broker that would invest the funds she raised in immigration bail bonds and turn a profit. Coplan promised interest payments ranging from 60 to 108 percent annually. She also assured investors that their money was safe because it was insured by the Federal Deposit Insurance Corporation (FDIC). However, Coplan never placed investor funds with any investment broker, and their money was never FDIC insured. Instead, she paid supposed profits to earlier investors using funds from newer investors in classic Ponzi fashion, and she stole approximately $878,000 of investor money for her own personal use. "Coplan deliberately misled investors into believing their investments were safe and secure when in reality she was lining her own pockets," said Eric I. Bustillo, Director of the SEC's Miami Regional Office. "Her predatory scheme exploited the trust and friendship of members of her own community by using empty promises to convince them to trust her with their hard-earned savings." In a parallel action, the U.S. Attorney's Office for the Southern District of Florida today announced criminal charges against Coplan. According to the SEC's complaint filed in federal court in Miami, Coplan solicited investors through personal conversations over the phone and in person, and many of her targets were Colombian-Americans and Colombians living in Florida. She raised approximately $4 million from more than 90 investors in Florida, California, Georgia, Texas, Canada, and Colombia. The SEC alleges that Coplan created fictitious investor statements that she disseminated to hide her misuse of the money and lead investors to believe their investments were growing. Furthermore, Coplan e-mailed one investor two purported FDIC statements reflecting insured balances of $107,000 and $250,000, lulling the investor to think the investment was particularly safe. When her scheme began to unravel in 2011, Coplan blamed the purported investment broker for the delay in interest payments to investors, telling them the broker held the investors' funds to cover deficiencies because Coplan had failed to meet certain monthly investment quotas. Even though Immigration General Services had virtually no funds in its bank accounts and was unable to honor investors' increasing redemption requests, Coplan tried in late 2011 to create a false appearance that the company was back to business as usual. She issued non-sufficient fund checks to investors purporting to be their monthly profits. Through her continued misstatements, Coplan was able to raise another $578,000 from new investors before the scheme collapsed entirely. The SEC's complaint against Coplan, who lives in Tamarac, Fla., seeks disgorgement of ill-gotten gains, financial penalties, and permanent injunctions. The SEC's investigation was conducted by Jorge L. Riera and Karaz S. Zaki in the Miami office and supervised by Elisha L. Frank. The SEC's litigation will be led by Amie Riggle Berlin. The SEC appreciates the assistance of the U.S. Attorney's Office for the Southern District of Florida and the Federal Bureau of Investigation. (Press Rel. 2013-206; LR-22827) Commission Charges Three Auditors in Continuing Crackdown on Violations or Failures by GatekeepersThe Commission today announced charges against three auditors for violating federal securities laws or failing to comply with U.S. auditing standards during their audits and reviews of financial statements for publicly traded companies. The actions are part of the agency's ongoing effort to hold gatekeepers accountable for the important roles they play in the securities industry. Internally designated "Operation Broken Gate," the Enforcement Division's efforts seek to identify auditors who fail to carry out their duties and responsibilities consistent with professional standards. Gatekeepers that fail to comply with professional standards put investors at risk due to the possibility of undetected fraud or other financial misstatements. The auditors charged in these latest SEC enforcement actions are certified public accountants Malcolm L. Pollard, who practices in Erie, Pa., and Wilfred W. Hanson and John Kinross-Kennedy, who live in the Irvine, Calif., area. Pollard and Hanson agreed to settle the respective actions against them and will be prohibited from practicing as an accountant on behalf of any publicly traded company or other entity regulated by the SEC. Kinross-Kennedy is litigating his action in a proceeding before an administrative law judge at the agency. According to the SEC's order instituting a settled administrative proceeding against Pollard and his firm also located in Erie, they engaged in improper professional conduct while auditing three companies that are empty shells or in the developmental stages. The companies' public stock is quoted on the Over-the-Counter Bulletin Board. Pollard and his firm's audits of the issuers were seriously deficient. They failed to include evidence of procedures performed or conclusions reached, and they failed to retain required documentation, perform the required engagement quality reviews, and consider fraud risks and obtain written management representations. Despite these audit failures, Pollard and his firm represented in each of their audit reports that they had conducted the audits in accordance with the standards of the Public Company Accounting Oversight Board (PCAOB). "These orders reinforce the importance of the audit process and the critical function the auditor plays," said Antonia Chion, an Associate Director in the SEC's Division of Enforcement. "Pollard and his firm repeatedly engaged in unreasonable conduct that resulted in violations of applicable professional standards. Their misconduct demonstrates a lack of competence to audit the financial statements of companies registered with the Commission." According to the SEC's order instituting a litigated administrative proceeding against Kinross-Kennedy, he has been the independent accountant for as many as 23 public companies since 2009. The SEC's Enforcement Division and Office of Chief Accountant allege that there were significant deficiencies in six of Kinross-Kennedy's audit engagements, and that he failed to obtain engagement quality reviews (EQRs) for more than 30 other audit engagements. Kinross-Kennedy falsely represented that he conducted his audits in accordance with PCAOB standards. According to the SEC's order instituting a settled administrative proceeding against Hanson, he conducted EQRs for five of Kinross-Kennedy's audits, but was not competent to serve as the engagement quality reviewer and failed to exercise due professional care. Accordingly, he failed to conduct multiple EQRs in accordance with PCAOB standards. "Engagement quality reviews are intended to be a meaningful check on the audit engagement team's work, and when conducted properly they improve the reliability of a public company's financial statements," said David Peavler, Associate Regional Director for Enforcement in the SEC's Fort Worth Regional Office. "Kinross-Kennedy failed to exercise due professional care on fundamental aspects of the audits by, for example, using outdated audit templates and failing to adapt to changes in auditing standards. He also retained Hanson to conduct engagement quality reviews when Hanson did not have the recent experience necessary to serve as a competent engagement partner." By issuing inaccurate audit reports, the SEC's order finds that Pollard and his firm violated Securities Exchange Act of 1934 Rule 2-02 of Regulation S-X. The SEC's order also finds that Pollard and his firm violated Exchange Act Section 10A(a)(1) and (b)(1) by failing to have procedures in place to detect, investigate, and report illegal acts. In agreeing to settle the charges without admitting or denying the SEC's findings, Pollard and his firm consent to the entry of an order to cease and desist from committing or causing any violations of Exchange Act Section 10A(a)(1) and (b)(1) and Rule 2-02 of Regulation S-X. Pollard and his firm also consent to an order suspending their right to appear and or practice before the Commission as an accountant. The SEC's order against Kinross-Kennedy alleges violations of Sections 10A(j) and 10A(k) of the Exchange Act and Rules 2-02and 2-07 of Regulation S-X, and improper professional conduct under Rule 102(e)(1)(ii) and (iii) of the Commission's Rules of Practice and Section 4(C) of the Exchange Act. The SEC order finds that Hanson engaged in improper professional conduct under Rule 102(e)(1)(ii) and Rule 102(e)(1)(iv)(B)(2) of the Commission's Rules of Practice and Section 4(C) of the Exchange Act. Without admitting or denying the SEC's findings, Hanson consents to an order suspending him from practicing before the Commission as an accountant. The SEC's investigation of Pollard was conducted by Peter Rosario and Scott Lowry, and supervised by Deborah Tarasevich. The SEC's investigation of Kinross-Kennedy and Hanson was conducted by Ronda Blair and David King, and supervised by Barbara Gunn. (Press Rel. 2013-207; Rels. 34-70564; 34-70567; 34-70566) Delinquent Filers' Stock Registrations RevokedThe registrations of the registered securities of Fusion Golf Shafts, Inc., and Graphics Technologies, Inc., have been revoked. Each had repeatedly failed to file required annual and quarterly reports with the Securities and Exchange Commission. Thus, each violated a crucial provision of the federal securities laws that requires public corporations to publicly disclose current, accurate financial information so that investors may make informed decisions. The revocations were ordered in an administrative proceeding before an administrative law judge. (Rel. 34-70550) Commission Revokes Registration of Securities of Municipal Mortgage & Equity LLC for Failure to Make Required Periodic FilingsThe Commission revoked the registration of each class of registered securities of Municipal Mortgage & Equity LLC (Municipal Mortgage & Equity) (stock symbol MMAB) for failure to make required periodic filings with the Commission. Without admitting or denying the findings in the Order, except as to jurisdiction, which it admitted, Municipal Mortgage & Equity consented to the entry of an Order Making Findings and Revoking Registration of Securities Pursuant to Section 12(j) of the Securities Exchange Act of 1934 as to Municipal Mortgage & Equity LLC finding that it had failed to comply with Section 13(a) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 13a-1 and 13a-13 thereunder and revoking the registration of each class of Municipal Mortgage & Equity's securities pursuant to Section 12(j) of the Exchange Act. This Order settled the proceedings brought against Municipal Mortgage & Equity in In the Matter of Municipal Mortgage & Equity LLC, et al., Administrative Proceeding File No. 3-15498. Brokers and dealers should be alert to the fact that Exchange Act Section 12(j) provides, in pertinent part, as follows: No member of a national securities exchange, broker, or dealer shall make use of the mails or any means or instrumentality of interstate commerce to effect any transaction in, or to induce the purchase or sale of, any security the registration of which has been and is suspended or revoked . . . . (Rel. 34-70551) In the Matter of Rick D. Snow, CPAThe Commission announced the issuance of an Order suspending Rick D. Snow from appearing or practicing before the Commission pursuant to Rule 102(e)(2) of the Commission's Rules of Practice. Snow was a certified public accountant licensed to practice in the State of Ohio (currently inactive). From 2002 until November 2009, Snow was the Chief Financial Officer of Fair Finance Company, an Ohio-based consumer finance company. The Commission's forthwith suspension against Snow is based on a December 12, 2012 judgment of criminal conviction entered against him in United States v. Snow, Case No. 1:11-Cr-00042-003, in the United States District Court for the Southern District of Indiana, finding him guilty of one count of conspiracy to commit wire fraud and securities fraud, three counts of wire fraud, and one count of securities fraud. As a result of his conviction, Snow was sentenced to 120 months' imprisonment and ordered to pay restitution in the amount of $208,830,082.27. (Rel. 34-70553) In the Matter of Brian D. FoxAn Administrative Law Judge issued an Order Pursuant to Commission Rule of Practice 102(e)(3)(iii) on Default (Default Order) in Brian D. Fox, Admin. Proc. File No. 3-15191. The Default Order found that on November 2, 2012, the U.S. District Court for the Northern District of Oklahoma entered a Judgment enjoining Brian Fox (Fox) from: (1) violating Sections 10(b) and 13(b)(5) of the Securities Exchange Act of 1934 (Exchange Act), and Exchange Act Rules 10b-5, 13a-14, 13b2-1, and 13b2-2; (2) aiding, abetting, or controlling violations of Exchange Act Section 10(b) and Exchange Act Rule 10b-5; and (3) aiding and abetting violations of Exchange Act Sections 13(a), 13(b)(2)(A), and 13(b)(2)(B), and Exchange Act Rules 12b-20, 13a-1, 13a-11 and 13a-13 in SEC v. Fox, No. 4:11-CV-0211-CVE-PJC (N.D. Okla.). The Judgment also prohibited Fox from acting as an officer or director of any issuer that has a class of securities registered pursuant to Exchange Act Section 12, or that is required to file reports pursuant to Exchange Act Section 15(d); ordered Fox to disgorge $320,000, together with prejudgment interest of $59,841.28 from December 31, 2007, to October 31, 2011, plus interest accruing thereafter from November 1, 2011, to November 2, 2012; and ordered Fox to pay a civil money penalty of $100,000. Fox, Judgment and Order (Nov. 2, 2012). The Tenth Circuit Court of Appeals affirmed the district court's judgment and its denial of Fox's post-judgment motion in SEC v. Fox, 2013 WL 3746173 (10th Cir. 2013) (No. 13-5013). On January 29, 2013, the Commission temporarily suspended Fox from appearing or practicing before the Commission. The matter was referred to an Administrative Law Judge following Fox's petition to lift the temporary suspension. The Administrative Law Judge permanently denied Fox the privilege or appearing or practicing before the Commission on default when he failed to respond to the Division of Enforcement's Motion for Summary Disposition. (Rel. 34-70556) John W. Jacobsen, CPA, Reinstated to Appear and Practice before the Commission as an AccountantPursuant to Rule 102(e)(5)(i) of the Commission's Rules of Practice, John W. Jacobsen, CPA, has applied for and been granted reinstatement of his privilege to appear and practice before the Commission as an accountant. Mr. Jacobsen was denied the privilege of appearing or practicing before the Commission on January 7, 2010. His reinstatement is effective immediately. (Rel. 34-70557) In the Matter of Michael McGrath, CPAIn the Commission's complaint in Securities and Exchange Commission v. Mercantile Bancorp, Inc., Ted Awerkamp and Michael McGrath, 3:13-cv-3341 (Central District of Illinois)] (LR-22817), the Commission alleged that generally accepted accounting principles required Mercantile to disclose a probable, material loss in an amended S-1 filing and to recognize that loss in Mercantile's Form 10-Q for the third quarter of 2010. Mercantile—through its former CEO and former CFO Michael McGrath—did neither. Because it did not recognize that loss in its third quarter financial statements, Mercantile was able to (i) falsely state that its main subsidiary bank had met certain capital ratio thresholds required by the FDIC; (ii) understate its net loss for the quarter and the nine months ending September 30th as $7.5 million and $11 million (instead of at least $12.78 million and at least $16.28 million); and (iii) falsely state that its main subsidiary bank had net income of $1.8 million for first nine months of 2010 when it actually had a net loss of at least $3.48 million during that period. The complaint also alleges that McGrath and Awerkamp misled Mercantile's outside auditor and circumvented the company's internal accounting controls. The Commission announced the issuance of an Order Instituting Administrative Proceedings, Pursuant to Rule 102(e)(3)(i) of the Commission's Rules of Practice, Making Findings, and Imposing Remedial Sanctions ("Order") against Michael McGrath. The Order finds that, on September 26, 2013, McGrath, a CPA, was permanently enjoined from future violations of Section 17(a)(3) of the Securities Act of 1933, and Sections 10(b) and 13(b)(5) of the Securities Exchange Act of 1934 and Rules 10b-5, 13a-14, 13b2-1 and 13b2-2 thereunder, and aiding and abetting future violations of Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act and Rules 12b-20 and 13a-13 thereunder. Based on the above, the Order suspends McGrath from appearing or practicing before the Commission as an accountant. (Rel. 34-70561) In the Matter of Massimo L. MartinucciThe 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 Massimo L. Martinucci, a resident of Batavia, New York. The Order finds that, on September 27, 2011, Martinucci was convicted by guilty plea of one count of engaging in a Securities Fraud Scheme, two counts of Securities Fraud, and two counts of Criminal Possession of Stolen Property in the Third Degree, before the Supreme Court of the State of New York, in People of New York v. Joseph Stevens & Company, Inc., et al., Case Number 02394-2009. The Order further finds that the counts of the indictment to which Martinucci pleaded guilty alleged, inter alia, that from in or about January 2003 to in or about November 2005, Martinucci participated in a scheme to defraud investors that resulted in excessive and undisclosed commissions in stocks. Based on the above, the Order bars Martinucci from association with any broker, dealer, investment adviser, municipal securities dealer, municipal advisor, transfer agent, or nationally recognized statistical rating organization and from participating in any offering of a penny stock, including acting as a promoter, finder, consultant, agent or other person who engages in activities with a broker, dealer or issuer for purposes of the issuance or trading in any penny stock, or inducing or attempting to induce the purchase or sale of any penny stock. Martinucci consented to the issuance of the Order. (Rel. 34-70563) In the Matter of Lawrence Maxwell McCoyThe Commission announced the issuance of an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934 and Section 203(f) of the Investment Advisers Act of 1940, and Notice of Hearing ("Order") against Lawrence Maxwell McCoy ("McCoy"). The Order alleges that on September 20, 2012, McCoy pleaded guilty to one count of wire fraud in violation of 18 U.S.C. § 1343 before the United States District Court for the Western District of Michigan in United States v. Lawrence Maxwell McCoy, Crim. Information No. 1:12-CR-00222 (JTN). The wire fraud count to which McCoy pleaded guilty alleged, among other things, that while he was associated with ING Financial Partners, Inc., a registered broker-dealer and investment adviser, and for the purpose of executing a scheme to defraud investors by fabricating an investment that he called "Marsico Private Ledger," McCoy used the wires in interstate commerce to communicate with his clients about their purported investments. The Order also alleges that McCoy was sentenced on January 3, 2013 to a prison term of 54 months followed by two years of supervised release and that he was ordered to pay restitution of $690,267.37. A hearing will be scheduled before an administrative law judge to determine whether the allegations contained in the Order are true, to provide McCoy with an opportunity to respond to these allegations, and to determine what sanctions, if any, are appropriate and in the public interest. As directed by the Commission, an administrative law judge shall issue an initial decision in this matter no later than 210 days from the date of service of the Order. (Rel. 34-70571) In the Matter of Geoffrey H. LunnThe Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934, Making Findings and Imposing Remedial Sanctions against Geoffrey H. Lunn. The Order finds that on August 1, 2013, a judgment was entered by consent against Lunn, permanently enjoining him from future violations of Sections 5(a), 5(c), and 17(a) of the Securities Act of 1933 ("Securities Act") and Sections 10(b) and 15(a) of the Exchange Act and Rule 10b-5 thereunder in the civil action entitled Securities and Exchange Commission v. Geoffrey Lunn, et al., Civil Action Number 12-cv-02767, in the United States District Court for the District of Colorado. In the Order, the Commission finds that the Commission's complaint alleged that between February 2010 and February 2011 Lunn carried out a fraudulent investment scheme through a fictitious business called Dresdner Financial that raised more than $5.77 million from at least 70 investors from throughout the United States and several foreign countries. The complaint further alleged that Lunn promised investors extremely high, guaranteed investment returns, and then misappropriated their investment money. The complaint also alleged that Lunn told the investors a series of lies about the reasons for which they were not paid their promised returns in order to keep the fraudulent scheme alive. The complaint alleged that Lunn never was registered as a broker or associated with a registered broker-dealer. Based on the above, the Order bars Lunn from association with any broker, dealer, investment adviser, municipal securities dealer, municipal advisor, transfer agent, or nationally recognized statistical rating organization and bars Lunn from participating in any offering of a penny stock. Lunn consented to the issuance of the Order. (Rel. 34-70572) Commission Sanctions Adam Troy Dooly for Unlawful Promotion of Combined Ponzi and Pyramid SchemeThe Commission has announced the issuance of an Order Instituting Cease-and-Desist Proceedings Pursuant to Section 8A of the Securities Act of 1933, Making Findings, and Imposing Remedial Sanctions and a Cease-and-Desist Order (Order) against Adam Troy Dooly ("Dooly"). The Order finds that Dooly violated Section 17(b) of the Securities Act by promoting ZeekRewards.com, a combined Ponzi and Pyramid scheme offering fraud, without disclosing his receipt of compensation, and the amount thereof, from the issuer. Based on the above, the Order requires Dooly (i) to cease and desist from committing or causing future violations of that provision, (ii) to disgorge undisclosed compensation in the amount of $3,000 plus prejudgment interest ($98.81), and (iii) to pay a Tier I penalty in the amount of $3,000, for a total of $6,098.81. Dooly consented to the issuance of the Order without admitting or denying any of the Commission's findings. (Rel. 33-9460) In the Matter of Robert Patrick StephensThe Commission announced the issuance of an the Order Instituting Administrative and Cease-and-Desist Proceedings, Pursuant to Section 8A of the Securities Act of 1933 and Section 15(b) of the Securities Exchange Act of 1934 Making Findings, and Imposing Remedial Sanctions and a Cease-and-Desist Order (Order) against Robert Patrick Stephens (Stephens). The Order finds that from at least 2004 through January 2009, Robert P. Copeland (Copeland) fraudulently raised approximately $40 million from at least 140 investors in several states, including Georgia through his operation of a Ponzi scheme. Copeland located most of the investors through referrals from salespersons, including Stephens, who received more than $1 million in commissions paid by Copeland. To recruit investors for the scheme, Stephens would attend steak-house dinners where he would, at times, recommend potential investors to schedule private consultations to discuss their financial situation in greater detail. For those investors procured by Stephens, he generally attended these follow-up meetings, described Copeland's investment program, and introduced the investors directly to Copeland. At no time were the offerings of securities for Copeland's program that were introduced by Stephens registered with the Commission. As a result of the conduct described above, Stephens willfully violated Sections 5(a) and 5(c) of the Securities Act. Based on the above, the Order requires Stephens to cease and desist from committing or causing any violations and any future violations of Sections 5(a) and 5(c) of the Securities Act. The Order further bars Stephens from association with any broker, dealer, investment adviser, municipal securities dealer, municipal advisor, transfer agent, or nationally recognized statistical rating organization and bars him from participating in any offering of penny stock. Stephens consented to the issuance of the Order without admitting or denying any of the findings in the Order. (Rel. 33-9461) In the Matter of Steven ScarcellaThe 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 Steven Scarcella, a resident of Old Bridge, New Jersey. The Order finds that, on August 8, 2011, Scarcella was convicted in the Supreme Court of the State of New York in People of the State of New York v. Joseph Stevens & Co., Inc., et al., Case Number 02394-2009 of two counts of securities fraud, one count of grand larceny in the second degree, and one count of grand larceny in the third degree. The Order further finds that Scarcella participated in firm-wide schemes that resulted in excessive and undisclosed commissions on stocks. Based on the above, the Order bars Scarcella from association with any broker, dealer, investment adviser, municipal securities dealer, municipal advisor, transfer agent, or nationally recognized statistical rating organization and from participating in any offering of a penny stock, including acting as a promoter, finder, consultant, agent or other person who engages in activities with a broker, dealer or issuer for purposes of the issuance or trading in any penny stock, or inducing or attempting to induce the purchase or sale of any penny stock. Scarcella consented to the issuance of the Order. (Rel. 34-70576) In the Matter of Craig ShapiroThe U.S. Securities and Exchange 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 Craig Shapiro (Respondent), a resident of Brooklyn, New York. The Order finds that, on September 23, 2011, Respondent pled guilty to two counts of securities fraud and two counts of criminal possession of stolen property in the Supreme Court in the State of New York in People v. Joseph Stevens & Co., Inc., et al., Case No. 02394-2009 (N.Y. Ct. App. Sept. 23, 2011). The Order further finds that Respondent, a registered representative, participated in a firm-wide scheme while he was associated with Joseph Stevens & Co., to generate excessive and undisclosed commissions. The Order finds that as part of that scheme, Respondent encouraged customers to purchase shares so that he would receive extra commissions that were not disclosed to customers. The Order further finds that Respondent obtained money and property by means of material false representations while engaged in promoting the sales and purchases of securities and, in addition, Respondent knowingly possessed stolen property – the money generated as a result of the manipulation of securities – with the intent to benefit himself or a person other than the money's true owner. The Order bars Respondent from association with any broker, dealer, investment adviser, municipal securities dealer, municipal advisor, transfer agent, or nationally recognized statistical rating organization and from participating in any offering of a penny stock, including acting as a promoter, finder, consultant, agent or other person who engages in activities with a broker, dealer or issuer for purposes of the issuance or trading in any penny stock, or inducing or attempting to induce the purchase or sale of any penny stock. Respondent consented to the issuance of the Order. (Rel. 34-70577) Commission Orders Registration Revocation Hearing Related to China Ruitai International Holdings Co., Ltd.The Commission announced the issuance of an Order Instituting Proceedings Pursuant to Section 12(j) of the Securities Exchange Act of 1934, Making Findings, and Revoking Registration of Securities (Registration Revocation Order) against China Ruitai. The Division of Enforcement alleges that China Ruitai committed fraud, books and records, and reporting violations. China Ruitai engaged in a scheme to obtain approximately $40 million in bank financing using falsified purchase orders and invoices from related parties. During 2011, China Ruitai filed Forms 10-Q and a Form 10-Q/A that misrepresented the transactions as obligations to a related party entity, although CRUI's obligations were directly with the banks providing the financing. CRUI's auditor discovered the fraudulent transactions and confronted CRUI's officers. CRUI failed to respond or take remedial action, so its auditor resigned. CRUI cut off contact with its auditor and failed to notify the Commission of the auditor's actions. CRUI is delinquent in all periodic filings since that time. A hearing will be scheduled before an administrative law judge to determine whether the allegations contained in the Registration Revocation Order are true, to provide the Respondents an opportunity to dispute the allegations and to determine what, if any, remedial action is appropriate and in the public interest, pursuant to Rule 360(a)(2) of the Commission's Rule of Practice. The Registration Revocation Order requires the Administrative Law Judge to issue initial decisions no later than 120 days from the date of service of the order. (Rel. 34-70580) In the Matter of James L. BrandolinoThe 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 (Order) against James L. Brandolino ("Brandolino") The Division of Enforcement alleges in the Order that, on August 9, 2011, Brandolino pled guilty to one count of mail fraud in violation of 18 U.S.C. 1341 before the United States District Court for the Northern District of Illinois, in United States v. James Brandolino, Crim. Complaint No. 11 CR-0033. The Division further alleges that, on May 2, 2013, a judgment in the criminal case was entered against Brandolino, which sentenced him to a prison term of 107 months and ordered him to make restitution in the amount of approximately $3.7 million. The count of the criminal complaint to which Brandolino pled guilty alleged, inter alia, that from 2003 to January 2011, in connection with certain managed accounts and the offer and sale of investment interests in commodity pools, Brandolino knowingly devised a scheme to defraud investors, obtained money and property by means of materially false and fraudulent statements and by material omissions, and delivered false account statements by the United States Mail. The Division also alleges that from October 1999 through January 2001 and from April 2002 through October 2005, Brandolino was a registered representative associated with broker-dealers registered with the Commission. A hearing will be scheduled before an administrative law judge to determine whether the allegations contained in the Order are true, to provide Brandolino an opportunity to dispute these allegations, and to determine what sanctions, if any, are appropriate. The Order directs the Administrative Law Judge to issue an initial decision within 210 days after service of the Order. (Rel. 34-70581) Investment company ordersNotice of Applications for Deregistration under the Investment Company Act of 1940For the month of September 2013, a notice has been issued giving interested persons until October 22, 2013, to request a hearing on any of the following applications for an order under Section 8(f) of the Investment Company Act of 1940 declaring that the applicant has ceased to be an investment company: (IC-30738)
Stellus Capital Investment Corporation, et al.A notice has been issued giving interested persons until October 22, 2013, to request a hearing on an application filed by Stellus Capital Corporation, et al., for an order to permit a business development company to co-invest with certain affiliated investment funds in portfolio companies. (IC-30739) Orders of Deregistration under the Investment Company Act of 1940Orders have been issued on applications filed by the following applicants pursuant to Section 8(f) of the Investment Company Act of 1940 declaring that they have ceased to be investment companies: Morgan Stanley Frontier Emerging Markets Fund, Inc. [File No. 811-22202] [Rel. No. IC - 30701] Clarity Fund, Inc. [File No. 811-22372] [Rel. No. IC- 30702] Malaysia Fund, Inc. [File No. 811-5082] [Rel. No. IC- 30703] Mill City Ventures III, Ltd. [File No. 811-22778] [Rel. No. IC - 30704] UBS Municipal Money Market Series [File No. 811-6173] [Rel. No. IC - 30705] Claymore Emerging Markets Opportunities Fund [File No. 811-22088] [Rel. No. IC - 30706] Guggenheim Limited Duration Total Return Trust [File No. 811-22343] [Rel. No. IC - 30707] Monetta Fund, Inc. [File No. 811-4466] [Rel. No. IC - 30708] Seligman Pennsylvania Municipal Fund Series [File No. 811-4666] [Rel. No. IC - 30709] Seligman High Income Fund Series [File No. 811-4103] [Rel. No. IC - 30710] Seligman Income and Growth Fund, Inc. [File No. 811-525] [Rel. No. IC - 30711] Seligman New Jersey Municipal Fund, Inc. [File No. 811-5126] [Rel. No. IC - 30712] Seligman Core Fixed Income Fund, Inc. [File No. 811-10423] [Rel. No. IC - 30713] Seligman Common Stock Fund, Inc. [File No. 811-234] [Rel. No. IC - 30714] Seligman Municipal Series Trust [File No. 811-4250] [Rel. No. IC - 30715] RiverSource California Tax-Exempt Trust [File No. 811-4646] [Rel. No. IC - 30717] Seligman Municipal Fund Series Inc. [File No. 811-3828] [Rel. No. IC - 30718] RiverSource Tax-Exempt Money Market Series, Inc. [File No. 811-3003] [Rel. No. IC - 30719] American Israeli Shared Values Trust [File No. 811-22119] [Rel. No. IC - 30720] RiverSource LaSalle International Real Estate Fund, Inc. [File No. 811-22031] [Rel. No. IC - 30721] Separate Account VA C [File No. 811-09503] [Release No. IC-30724] Separate Account VA W [File No. 811-21594] [Release No. IC-30725] Separate Account VA EE [File No. 811-22182] [Release No. IC-30726] Separate Account VA Y [File No. 811-21858] [Release No. IC-30727] Separate Account VA M [File No. 811-22622] [Release No. IC-30728] Separate Account VA X [File No. 811-21776] [Release No. IC-30729] Separate Account VA HNY [File No. 811-22183] [Release No. IC-30730] Separate Account VA WNY [File No. 811-21663] [ Release No. IC-30731] Separate Account VA YNY [File No. 811-22138] [Release No. IC-30732] Separate Account VA N [File No. 811-22623] [Release No. IC-30733] Separate Account VA PP [File No. 811-22531] [Release No. IC-30734] Self-regulatory organizationsImmediate Effectiveness of Proposed Rule ChangeA proposed rule change filed by C2 Options Exchange, Incorporated to amend the Fees Schedule (SR-C2-2013-036) 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 30th. (Rel. 34-70574) A proposed rule change filed by The NASDAQ Stock Market LLC to reduce the fees assessed under NASDAQ Rule 7034 for certain co-location services (SR-NASDAQ-2013-125) 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 30th. (Rel. 34-70555) The Chicago Mercantile Exchange Inc. (CME) filed a proposed rule change (File No. SR-CME-2013-22) under Section 19(b)(1) of the Securities Exchange Act of 1934 related to the Liquidity Factor of its credit default swap margin methodology. Publication is expected in the Federal Register during the week of September 30th. (Rel. 34-70558) The Chicago Mercantile Exchange Inc. (CME) filed a proposed rule change (File No. SR-CME-2013-20) under Section 19(b)(1) of the Securities Exchange Act of 1934 regarding its acceptance of a new series of credit default swap index products. Publication is expected in the Federal Register during the week of September 30th. (Rel. 34-70559) A proposed rule change filed by The NASDAQ Stock Market LLC relating to SQF port fees (SR-NASDAQ-2013-124) 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 30th. (Rel. 34-70560) A proposed rule change filed by the NYSE Arca, Inc. (SR-NYSEARCA-2013-98) to amend the definition of Retail Order in the NYSE Arca Equities Schedule of Fees and Charges for Exchange Services and the attestation requirements for ETP Holders that submit Retail Orders. Publication is expected in the Federal Register during the week of September 30th. (Rel. 34-70565) The Commission issued notice of filing and immediate effectiveness of a proposed rule change (SR-NYSEArca-2013-97) filed by NYSE Arca, Inc. pursuant to Rule 19b-4 under the Securities Exchange Act of 1934 reflecting changes to the means of achieving the investment objective applicable to shares of the PowerShares China A-Share Portfolio. Publication is expected in the Federal Register during the week of September 30th. (Rel. 34-70570) A proposed rule change filed by The NASDAQ Stock Market LLC to extend the fee pilot program for NASDAQ Last Sale (SR-NASDAQ-2013-126) 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 30th. (Rel. 34-70575) Approval of a Proposed Rule ChangeThe Commission granted approval of a proposed rule change filed by NASDAQ OMX BX, Inc. (SR-BX-2013-047) to assume operational responsibility for certain surveillance activity currently performed by FINRA under the Exchange's authority and supervision. Publication is expected in the Federal Register during the week of September 30th. (Rel. 34-70568) The Commission granted approval of a proposed rule change filed by The NASDAQ Stock Market LLC (SR-NASDAQ-2013-102) to assume operational responsibility for certain surveillance activity currently performed by FINRA under the Exchange's authority and supervision. Publication is expected in the Federal Register during the week of September 30th. (Rel. 34-70569) 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-B SecureAlert, Inc., 150 WEST CIVIC CENTER DRIVE, SUITE 400, SANDY, UT,
84070, 801-451-6141 - 269,681 ($5,204,844.00) Equity,
(File 333-191412 - Sep. 27) (BR. 11A)
S-4 ICAHN ENTERPRISES HOLDINGS L.P., 767 FIFTH AVENUE, SUITE 4600,
NEW YORK, NY, 10153, 212-702-4300 - 0 ($500,000,000.00) Debt,
(File 333-191413 - Sep. 27) (BR. 05B)
F-3ASR Banco Santander (Brasil) S.A., AV. JUSCELINO KUBITSCHEK, 2235,
AV. JUSCELINO KUBITSCHEK, 2041, SAO PAULO, SP, D5, 04543-011,
(55 11) 3174-8589 - 0 ($0.00) Unallocated (Universal) Shelf,
(File 333-191414 - Sep. 27) (BR. 12A)
S-1 Devon Midstream Partners, L.P., 333 W. SHERIDAN AVENUE, OKLAHOMA CITY,
OK, 73102, (405) 235-3611 -
0 ($400,000,000.00) Limited Partnership Interests, (File 333-191415 -
Sep. 27) (BR. 02)
S-8 WNS (HOLDINGS) LTD, GATE 4, GODREJ & BOYCE COMPLEX,
PIROJSHANAGAR, VIKHROLI (W), MUMBAI, K7, 400 079, 91-22-55976100 -
0 ($49,608,000.00) ADRs/ADSs, (File 333-191416 - Sep. 27) (BR. 03A)
S-8 PREFERRED APARTMENT COMMUNITIES INC, 3625 CUMBERLAND BOULEVARD,
SUITE 400, ATLANTA, GA, 30339, 770 818 4100 -
750,000 ($6,150,000.00) Equity, (File 333-191418 - Sep. 27) (BR. 08C)
S-8 REED ELSEVIER PLC, 1-3 STRAND, LONDON WC2N 5JR, X0, 00000,
011442071665660 - 16,000,000 ($258,930,000.00) Equity,
(File 333-191419 - Sep. 27) (BR. 05C)
S-3 METROPOLITAN LIFE INSURANCE CO/NY, 200 PARK AVENUE, NEW YORK, NY,
100166, 212-578-2211 - 1 ($100,000,000.00) Other, (File 333-191420 -
Sep. 27) (BR. 20)
S-3D MONMOUTH REAL ESTATE INVESTMENT CORP, 3499 ROUTE 9 N, SUITE 3-C,
JUNIPER BUSINESS PLAZA, FREEHOLD, NJ, 07728, 7325779996 -
4,000,000 ($36,120,000.00) Equity, (File 333-191421 - Sep. 27) (BR. 08B)
S-8 BERKSHIRE HILLS BANCORP INC, 24 NORTH ST., PITTSFIELD, MA, 01201,
4134435601 - 1,030,000 ($25,919,950.00) Equity, (File 333-191422 -
Sep. 27) (BR. 07B)
S-1 Starpoint General Corp, 102 MONTAUK BLVD., EAST HAMPTON, NY, 11937,
631-604-1039 - 8,000,000 ($32,000.00) Equity, (File 333-191423 -
Sep. 27) (BR. 08)
F-1 58.com Inc., Block E, The North American Bus Center,
Yi 108 Beiyuan road, Chaoyang District, Beijing, F4, 100101,
(86 10) 5796-08888 - 0 ($150,000,000.00) ADRs/ADSs, (File 333-191424 -
Sep. 27) (BR. 11)
S-3 DATAWATCH CORP, 271 MILL ROAD, QUORUM OFFICE PARK, CHELMSFORD, MA,
01824, 978-441-2200 - 2,083,710 ($111,990,373.00) Equity,
(File 333-191425 - Sep. 27) (BR. 03A)
S-1 SIGMABROADBAND CO., 2690 COBB PARKWAY, SUITE A5-284, ATLANTA, GA,
33080, (800)545-0010 - 27,526,000 ($13,713,000.00) Equity,
(File 333-191426 - Sep. 27) (BR. 11)
S-8 SecureAlert, Inc., 150 WEST CIVIC CENTER DRIVE, SUITE 400, SANDY, UT,
84070, 801-451-6141 - 269,681 ($5,204,844.00) Equity,
(File 333-191427 - Sep. 27) (BR. 11A)
S-8 Violin Memory Inc, 4555 GREAT AMERICA PARKWAY, SANTA CLARA, CA, 95054,
650-396-1500 - 27,331,591 ($105,241,864.26) Equity, (File 333-191428 -
Sep. 27) (BR. 03)
S-3ASR HALCON RESOURCES CORP, 1000 LOUISIANA STREET, SUITE 6700, HOUSTON, TX,
77002, 832-538-0300 - 0 ($744,180,104.00) Equity, (File 333-191429 -
Sep. 27) (BR. 04A)
S-8 MEDL Mobile Holdings, Inc., 18475 BANDILIER CIRCLE, FOUNTAIN VALLEY,
CA, 92708, 571-432-9444 - 9,527,000 ($2,779,305.00) Equity,
(File 333-191430 - Sep. 27) (BR. 03B)
S-3 DAKOTA PLAINS HOLDINGS, INC., 294 GROVE LANE EAST, WAYZATA, MN, 55391,
952-473-9950 - 0 ($125,000,000.00) Equity, (File 333-191431 - Sep. 27)
(BR. 04A)
S-8 RAMBUS INC, 1050 ENTERPRISE WAY, SUITE 700, SUNNYVALE, CA, 94089,
408-462-8000 - 1,500,000 ($11,295,000.00) Equity, (File 333-191432 -
Sep. 27) (BR. 10B)
S-8 RingCentral Inc, 1400 FASHION ISLAND BLVD, SUITE 700, San Mateo, CA,
94404, 6506556900 - 18,501,031 ($157,995,132.75) Equity,
(File 333-191433 - Sep. 27) (BR. 03A)
S-3 Vanda Pharmaceuticals Inc., 2200 PENNSYLVANIA AVE NW, SUITE 300E,
WASHINGTON, DC, 20037, 202-734-3400 -
0 ($150,000,000.00) Unallocated (Universal) Shelf, (File 333-191434 -
Sep. 27) (BR. 01B)
S-1 SEQUENTIAL BRANDS GROUP, INC., 1065 AVENUE OF AMERICAS, 30TH FLOOR,
NEW YORK, NY, 10018, (646) 564-2577 -
16,916,738 ($95,579,569.70) Equity, (File 333-191435 - Sep. 27)
(BR. 09A)
S-8 SAIC Gemini, Inc., 1710 SAIC DRIVE, MCLEAN, VA, 22102, 703-676-4300 -
0 ($486,909,200.00) Other, (File 333-191436 - Sep. 27) (BR. 03A)
S-1 Relypsa Inc, 5301 Patrick Henry Drive, Santa Clara, CA, 95054,
408-200-9500 - 0 ($126,500,000.00) Equity, (File 333-191437 - Sep. 27)
(BR. 01B)
S-8 TRANSCAT INC, 35 VANTAGE POINT DRIVE, ROCHESTER, NY, 14624,
5853527777 - 250,000 ($1,990,000.00) Equity, (File 333-191438 -
Sep. 27) (BR. 10B)
S-3 CUMULUS MEDIA INC, 3280 PEACHTREE ROAD N.W., SUITE 2300, ATLANTA, GA,
30305, 4049490700 - 0 ($100,000,000.00) Equity, (File 333-191439 -
Sep. 27) (BR. 11C)
S-1 GUARANTY FEDERAL BANCSHARES INC, 1341 WEST BATTLEFIELD, SPRINGFIELD,
MO, 65807, 4175204333 - 1 ($23,000,000.00) Equity, (File 333-191440 -
Sep. 27) (BR. 07B)
S-3 Horsehead Holding Corp, 4955 STEUBENVILLE PIKE, SUITE 405, PITTSBURGH,
PA, 15205, 724-773-2212 -
0 ($200,000,000.00) Unallocated (Universal) Shelf, (File 333-191441 -
Sep. 27) (BR. 09A)
S-8 SYNNEX CORP, 44201 NOBEL DRIVE, FREMONT, CA, 94538, 5106563333 -
2,750,000 ($170,747,500.00) Equity, (File 333-191442 - Sep. 27)
(BR. 03A)
S-1 TRAVELSAFE, INC., 12926 MOREHEAD, CHAPEL HILL, NC, 27517, 9199692982 -
950,000 ($95,000.00) Equity, (File 333-191443 - Sep. 27) (BR. )
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 NUMBERS DATE COMMENT
99 CENTS ONLY STORES CA 5.02 09/23/13
AASTROM BIOSCIENCES INC MI 1.01,9.01 09/24/13
ABRAXAS PETROLEUM CORP NV 7.01,9.01 09/27/13
ACCURAY INC DE 5.02,9.01 09/20/13
ACCURAY INC DE 5.02 09/25/13
ACHILLION PHARMACEUTICALS INC DE 8.01,9.01 09/27/13
Actavis, Inc. NV 8.01,9.01 09/27/13
Advaxis, Inc. DE 1.01,3.02,9.01 09/26/13
AETRIUM INC MN 3.03,5.03,8.01, 09/23/13
9.01
AFC ENTERPRISES INC MN 8.01,9.01 09/26/13
Alliance Holdings GP, L.P. DE 7.01,9.01 09/27/13
ALLIANCE RESOURCE PARTNERS LP DE 7.01,9.01 09/27/13
Alliqua, Inc. FL 3.03,5.03,5.07, 09/24/13
9.01
Amarantus Bioscience Holdings, Inc. NV 8.01,9.01 09/27/13
AMERICAN DG ENERGY INC DE 1.01,5.02,9.01 09/27/13
AMERICAN MEDIA INC DE 7.01,8.01,9.01 09/27/13
American Realty Capital Properties, I MD 7.01,9.01 09/27/13
American Realty Capital Trust V, Inc. MD 1.01,2.01,2.03 09/23/13
AMERIGAS PARTNERS LP DE 5.02 09/23/13
ANCHOR BANCORP WISCONSIN INC WI 1.02,1.03,3.02, 09/25/13
3.03,5.02,5.03,8.01,9.01
APRICUS BIOSCIENCES, INC. NV 3.02 09/23/13
ARBOR REALTY TRUST INC MD 1.01,9.01 09/24/13
ARC Group Worldwide, Inc. UT 1.01,1.02,5.02, 09/24/13
8.01
ASTRONICS CORP NY 8.01,9.01 09/27/13
AT&T INC. DE 5.02 09/27/13
Atkore International Holdings Inc. DE 2.01,9.01 09/23/13
Atlantic Coast Financial CORP MD 5.02 09/23/13
ATLAS AIR WORLDWIDE HOLDINGS INC DE 5.05,9.01 09/26/13
Atlas Energy, L.P. DE 5.02 09/24/13
Atlas Resource Partners, L.P. DE 5.02 09/24/13
AUXILLIUM ENERGY INC. NV 5.02,9.01 09/25/13
AV Homes, Inc. DE 5.02,9.01 09/23/13
AVIAT NETWORKS, INC. DE 1.01,2.03,9.01 09/27/13
AZZ INC TX 2.02,8.01,9.01 09/27/13
BARNES GROUP INC DE 1.01,2.03 09/27/13
BED BATH & BEYOND INC NY 5.05 09/26/13
Behringer Harvard Opportunity REIT I, MD 7.01,9.01 09/27/13
BEMIS CO INC MO 5.02,8.01 09/24/13
BG Medicine, Inc. DE 3.01 09/23/13
BIOLASE, INC DE 1.01,9.01 09/23/13
Blue Earth, Inc. NV 9.01 07/15/13 AMEND
BOWL AMERICA INC MD 8.01 09/26/13
BRAINSTORM CELL THERAPEUTICS INC. DE 8.01 09/27/13
Burger King Worldwide, Inc. DE 5.02 09/23/13
CADENCE PHARMACEUTICALS INC 1.01,9.01 09/24/13
Cardinal Energy Group, Inc. NV 5.02 09/27/13
CARVER BANCORP INC DE 5.07,8.01,9.01 09/25/13
CATERPILLAR FINANCIAL SERVICES CORP DE 8.01,9.01 09/27/13
CAVIUM, INC. DE 5.02 09/24/13
CENTERLINE HOLDING CO DE 8.01 09/27/13
CENTURY ALUMINUM CO DE 5.07 09/23/13
CHIMERIX INC DE 8.01,9.01 09/26/13
China Natural Gas, Inc. DE 5.02,9.01 09/23/13
CIG WIRELESS CORP. NY 5.02,5.03,8.01, 09/23/13
9.01
CLECO CORP LA 5.02 06/13/13 AMEND
Co-Signer, Inc. NV 1.01,9.01 09/23/13
COLONIAL PROPERTIES TRUST AL 5.07,8.01,9.01 09/27/13
COMM 2013-LC13 Mortgage Trust DE 8.01,9.01 09/27/13
COMPUTER PROGRAMS & SYSTEMS INC DE 5.02,9.01 09/25/13
COMPUWARE CORP MI 1.01,9.01 09/25/13
COMPUWARE CORP MI 5.03,8.01 09/26/13
COMPUWARE CORP MI 5.02 09/27/13
CONSOLIDATED TOMOKA LAND CO FL 1.01,8.01 09/24/13
CROWN HOLDINGS INC PA 2.05 09/24/13
Cyclacel Pharmaceuticals, Inc. DE 8.01 09/24/13
DAEGIS INC. DE 5.07 09/26/13
Delanco Bancorp, Inc 5.07,8.01,9.01 09/26/13
Discover Card Execution Note Trust DE 1.01,8.01,9.01 09/27/13
DONALDSON CO INC DE 8.01,9.01 09/27/13
DURECT CORP DE 5.02,9.01 09/25/13
ELRAY RESOURCES, INC. NV 1.02,2.01 09/24/13
Emerald Oil, Inc. MT 1.01,7.01,9.01 09/26/13
EMULEX CORP /DE/ DE 5.02 09/27/13
ENERGY XXI (BERMUDA) LTD D0 1.01,9.01 09/27/13
EnerJex Resources, Inc. NV 5.07,8.01,9.01 09/27/13
Enhance Skin Products Inc NV 1.01,8.01,9.01 09/20/13
ENNIS, INC. TX 1.01,9.01 09/25/13
ENVIRONMENTAL SCIENCE & TECHNOLOGIES, DE 2.01,3.02,9.01 09/23/13
EQUAL ENERGY LTD. A0 8.01,9.01 09/27/13
EUROSITE POWER INC. DE 1.01,5.02,9.01 09/27/13
EveryWare Global, Inc. DE 1.01,9.01 09/24/13
EXELON CORP PA 1.01 09/23/13
FBL FINANCIAL GROUP INC IA 1.02,8.01 09/25/13
Federal Home Loan Bank of Dallas 5.02,9.01 09/27/13
FINISAR CORP DE 8.01 09/27/13
FINISH LINE INC /IN/ IN 2.02,9.01 09/27/13
FIRST MARBLEHEAD CORP 3.01,9.01 09/23/13
FIRST SECURITY GROUP INC/TN TN 7.01,9.01 09/27/13
FRONTIER COMMUNICATIONS CORP DE 8.01,9.01 09/27/13
FSP PHOENIX TOWER CORP 7.01,9.01 09/27/13
GANNETT CO INC /DE/ DE 8.01,9.01 09/26/13
GateHouse Media, Inc. DE 1.03,2.04,9.01 09/27/13
GENUINE PARTS CO GA 7.01,9.01 09/27/13
GENWORTH FINANCIAL INC DE 1.01,2.03,9.01 09/26/13
GEOVIC MINING CORP. DE 5.02 09/22/13
GEOVIC MINING CORP. DE 5.02 09/22/13
GEOVIC MINING CORP. DE 5.02 09/22/13 AMEND
GERON CORP DE 5.02,9.01 09/24/13
GLEACHER & COMPANY, INC. DE 1.01,1.02,9.01 09/27/13
GlobalOptions Group, Inc. 1.01,2.01,3.02, 09/18/13 AMEND
3.03,5.01,5.02,5.03,5.06,9.01
GOLDEN GRAIN ENERGY IA 8.01,9.01 09/27/13
GoldLand Holdings Corp. DE 1.01,9.01 09/27/13
Golub Capital BDC, Inc. DE 8.01 09/27/13
Graystone Co DE 1.01,2.02,3.02, 09/24/13
8.01
Green Technology Solutions, Inc. DE 1.01,9.01 09/01/13
GROUP 1 AUTOMOTIVE INC DE 7.01,9.01 09/26/13
HARMONIC ENERGY, INC. NV 1.01,9.01 08/27/13
HAYNES INTERNATIONAL INC DE 1.01 09/23/13
HEALTHCARE TRUST OF AMERICA, INC. MD 8.01,9.01 09/27/13
Heatwurx, Inc. DE 7.01,9.01 09/27/13
HERTZ GLOBAL HOLDINGS INC 5.02,9.01 09/23/13
HMS HOLDINGS CORP 8.01 09/27/13
HomeStreet, Inc. WA 8.01,9.01 09/25/13
HomeTown Bankshares Corp VA 8.01 09/24/13
HomeTrust Bancshares, Inc. MD 5.02,9.01 09/23/13
HOOPER HOLMES INC NY 5.02,7.01,9.01 09/25/13
Horsehead Holding Corp DE 8.01,9.01 09/27/13
Howard Hughes Corp DE 8.01,9.01 09/27/13
HUTTIG BUILDING PRODUCTS INC DE 5.02 09/24/13
HYSTER-YALE MATERIALS HANDLING, INC. DE 5.02 09/24/13
IDENTIVE GROUP, INC. DE 5.02,9.01 09/27/13
Independence Energy Corp. NV 1.01,3.02,9.01 09/23/13
Ingersoll-Rand plc L2 8.01,9.01 09/27/13
INTEGRA LIFESCIENCES HOLDINGS CORP DE 8.01,9.01 09/24/13
InterDigital, Inc. PA 8.01 09/26/13
INTERNATIONAL SHIPHOLDING CORP DE 1.01,1.02,2.03 09/27/13
Investors Bancorp Inc DE 1.01,9.01 09/26/13
ION GEOPHYSICAL CORP DE 7.01 09/27/13
IRONCLAD PERFORMANCE WEAR CORP 5.02,7.01,9.01 09/25/13
Ironwood Gold Corp. 1.01,1.02,5.02, 09/25/13
9.01
ISABELLA BANK CORP MI 5.02,9.01 09/27/13
ITERIS, INC. DE 5.07 09/23/13
J C PENNEY CO INC DE 8.01 09/26/13
JACKSONVILLE BANCORP INC /FL/ FL 5.02 09/27/13 AMEND
KINDRED HEALTHCARE, INC DE 8.01 09/27/13
LAWSON PRODUCTS INC/NEW/DE/ DE 1.01,2.03,9.01 09/25/13
LIBERTY PROPERTY TRUST MD 8.01,9.01 09/24/13
LIBERTY STAR URANIUM & METALS CORP. NV 3.02,5.02,9.01 09/05/13
LILM, INC. NV 3.02 09/27/13
LIME ENERGY CO. DE 5.02,9.01 09/23/13
LIN Media LLC DE 5.02,8.01,9.01 09/27/13
Lithium Exploration Group, Inc. NV 1.01,3.02,9.01 09/13/13
LNB BANCORP INC OH 7.01,9.01 09/27/13
LOTON, CORP NV 1.01 09/19/13
MAKO Surgical Corp. DE 1.01,9.01 09/25/13
Mandalay Digital Group, Inc. DE 8.01,9.01 09/27/13
MARRIOTT INTERNATIONAL INC /MD/ DE 8.01,9.01 09/24/13
MARSH & MCLENNAN COMPANIES, INC. DE 1.01,8.01,9.01 09/24/13
MARVELL TECHNOLOGY GROUP LTD D0 7.01,9.01 09/23/13
MID AMERICA APARTMENT COMMUNITIES INC TN 5.02,5.07,8.01, 09/27/13
9.01
MID PENN BANCORP INC PA 4.01,9.01 09/27/13
MIMVI, INC. NY 7.01,9.01 09/24/13
Morgans Hotel Group Co. DE 3.02 09/27/13
Motors Liquidation Co DE 1.01,9.01 09/26/13
MPG Office Trust, Inc. 8.01 09/27/13
NCR CORP MD 8.01,9.01 09/26/13
NewStar Financial, Inc. 1.01,2.03,9.01 09/26/13
Nielsen Holdings N.V. P7 1.01,2.03,8.01, 09/27/13
9.01
NORTHWESTERN CORP DE 1.01,7.01,9.01 09/26/13
NOVAVAX INC DE 8.01,9.01 09/27/13
NUTRANOMICS, INC. NV 9.01 09/19/13 AMEND
NV5 Holdings, Inc. DE 1.01,3.01,8.01, 09/24/13
9.01
NYBD Holding, Inc. FL 1.01,2.01,5.02, 09/20/13
9.01
NYBD Holding, Inc. FL 1.01,2.01,5.02, 09/20/13 AMEND
9.01
Ocera Therapeutics, Inc. DE 2.05,9.01 07/15/13 AMEND
OFG BANCORP PR 5.02,9.01 09/23/13
OGE ENERGY CORP. OK 5.02 09/25/13 AMEND
ONE WORLD HOLDINGS, INC. NV 5.03 09/27/13
Opexa Therapeutics, Inc. TX 5.02 09/27/13
ORBCOMM Inc. DE 5.02 09/25/13
ORIGINOIL INC NV 4.01,9.01 09/24/13
OWENS ILLINOIS INC /DE/ DE 5.02 09/26/13 AMEND
PACCAR INC DE 1.01 09/26/13
PALADIN REALTY INCOME PROPERTIES INC MD 8.01 09/26/13
PAR PETROLEUM CORP/CO DE 1.01,2.01,2.03, 09/25/13
3.02,3.03,5.02,5.03,7.01,9.01
PATHFINDER BANCORP INC DE 8.01 09/27/13
PAULSON CAPITAL CORP OR 5.08 09/26/13
PDL BIOPHARMA, INC. DE 8.01 09/26/13
PENN VIRGINIA CORP VA 5.03,9.01 09/24/13
PHOENIX COMPANIES INC/DE DE 3.01,7.01,9.01 09/27/13
PIER 1 IMPORTS INC/DE DE 7.01,9.01 09/27/13
PINNACLE WEST CAPITAL CORP AZ 7.01,9.01 09/27/13
PPL Corp 1.01,1.02,8.01, 09/26/13
9.01
PREMIER BIOMEDICAL INC NV 3.02,9.01 09/25/13
PRESIDENTIAL REALTY CORP/DE/ DE 8.01 09/23/13
Prologis, Inc. MD 7.01 09/26/13
PROSPER MARKETPLACE INC DE 1.01,3.02,4.01, 09/23/13
9.01
PROSPER MARKETPLACE INC DE 1.01,3.02,4.01, 09/27/13 AMEND
9.01
PROVIDENT NEW YORK BANCORP DE 5.07 09/26/13
PRUDENTIAL BANCORP INC OF PENNSYLVANI 5.07,8.01 09/26/13
RARE ELEMENT RESOURCES LTD A1 1.01,9.01 09/24/13
Real Goods Solar, Inc. CO 1.01,9.01 09/26/13
REPROS THERAPEUTICS INC. DE 7.01,9.01 09/27/13
REPUBLIC FIRST BANCORP INC PA 5.07 05/03/13 AMEND
RESEARCH FRONTIERS INC DE 7.01,9.01 09/26/13
REX ENERGY CORP DE 7.01,9.01 09/27/13
RITE AID CORP DE 1.01,3.02,5.02, 09/26/13
5.03
ROCKFORD MINERALS INC /FI 1.01,2.01,3.02, 06/28/13 AMEND
4.01,5.01,5.02,5.03,5.06,9.01
ROCKWELL COLLINS INC DE 1.01,9.01 09/24/13
ROMA FINANCIAL CORP X1 1.01,9.01 09/26/13
S&W Seed Co NV 1.01,9.01 09/23/13
SARATOGA INVESTMENT CORP. MD 5.07 09/26/13
SaviCorp NV 2.02,8.01 09/20/13
SCHOLASTIC CORP DE 5.02 09/26/13
SCHULMAN A INC DE 1.01,9.01 09/24/13
SEVERN BANCORP INC MD 7.01,9.01 09/27/13
Shire plc 8.01,9.01 09/27/13
Sidegate Acquisition Corp DE 5.03 09/26/13
SINCLAIR BROADCAST GROUP INC MD 5.02 09/26/13
SMITHFIELD FOODS INC VA 8.01,9.01 09/27/13
SOLAR3D, INC. DE 5.02,9.01 09/23/13
SOLIGENIX, INC. DE 7.01,9.01 09/25/13
SOURCE FINANCIAL, INC. 9.01 07/30/13 AMEND
SOURCEFIRE INC DE 8.01,9.01 09/26/13
SPHERIX INC DE 9.01 08/19/13 AMEND
SRA INTERNATIONAL, INC. VA 5.02,9.01 09/23/13
STERLING BANCORP NY 8.01 09/26/13
STERLING BANCORP NY 5.07 09/26/13
STONE ENERGY CORP DE 7.01,9.01 09/27/13
STRYKER CORP MI 1.01,8.01,9.01 09/25/13
Summit Midstream Partners, LP DE 8.01,9.01 09/27/13
TANDY BRANDS ACCESSORIES INC DE 2.02,9.01 09/27/13
TEAM INC TX 5.07 09/27/13
TG THERAPEUTICS, INC. DE 8.01,9.01 09/27/13
TITAN PHARMACEUTICALS INC DE 8.01,9.01 09/25/13
Trade Street Residential, Inc. MD 1.01,2.01,2.03, 09/23/13
9.01
TRANSAKT LTD. A0 1.01,3.02 09/16/13
TREMOR VIDEO INC. DE 5.02 09/26/13
TRI COUNTY FINANCIAL CORP /MD/ MD 1.01,9.01 09/26/13
Trunity Holdings, Inc. DE 5.02,9.01 09/24/13
TWENTY-FIRST CENTURY FOX, INC. 8.01,9.01 09/27/13
U.S. Well Services, LLC DE 1.01,8.01,9.01 09/23/13
Ubiquity Broadcasting Corp NV 1.01,2.01,3.02, 09/20/13
5.01,5.02,5.06,9.01
UGI CORP /PA/ PA 1.01,2.03 09/23/13
UGI UTILITIES INC PA 1.01,2.03,9.01 09/23/13
UIL HOLDINGS CORP CT 7.01,8.01,9.01 09/26/13
UNITED ONLINE INC DE 8.01 09/26/13
UNITED THERAPEUTICS Corp DE 1.01,2.03,9.01 09/26/13
UNIVERSAL POWER GROUP INC. TX 5.07 09/24/13
UNIWELL ELECTRONIC Corp DE 1.01,5.02,9.01 08/21/13
UNWIRED PLANET, INC. DE 1.01,8.01,9.01 09/23/13
USA TRUCK INC DE 8.01 09/26/13
USG CORP DE 5.02 09/26/13
VAIL RESORTS INC DE 2.02,9.01 09/27/13
VALLEY NATIONAL BANCORP NJ 1.01,8.01,9.01 09/24/13
VIDEO DISPLAY CORP GA 1.01 09/24/13
VII Peaks-KBR Co-Optivist Income BDC MD 1.01,1.02,9.01 09/01/13
VISUALANT INC NV 8.01 09/24/13
VIVUS INC CA 5.02,9.01 09/25/13
WESTAR ENERGY INC /KS KS 1.01,9.01 09/24/13
WFRBS COMMERCIAL MORTGAGE TRUST 2013- NC 8.01,9.01 09/26/13
WFRBS Commercial Mortgage Trust 2013- NC 8.01,9.01 09/27/13
Wheeler Real Estate Investment Trust, MD 5.02,8.01,9.01 09/24/13
Wilhelmina International, Inc. DE 5.07 09/26/13
WILSHIRE BANCORP INC 8.01,9.01 09/26/13
World Surveillance Group Inc. DE 1.01,5.02,9.01 09/24/13
WPCS INTERNATIONAL INC DE 8.01,9.01 09/27/13
XL GROUP PLC L2 8.01 09/26/13
Zalicus Inc. DE 8.01,9.01 09/27/13
ZBB ENERGY CORP WI 1.01,3.02,9.01 09/26/13
ZBB ENERGY CORP WI 2.02,9.01 09/27/13
ZIOPHARM ONCOLOGY INC DE 8.01,9.01 09/27/13
ZOLTEK COMPANIES INC DE 1.01,5.02,8.01, 09/26/13
9.01
http://www.sec.gov/news/digest/2013/dig093013.htm
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