SEC NEWS DIGEST Issue 2007-63 April 3, 2007 ENFORCEMENT PROCEEDINGS IN THE MATTER OF DANNY EDWARD MOUDY On April 3, the Commission issued an Order Instituting Cease-and- Desist Proceedings, Making Findings, and Imposing a Cease-and-Desist Order Pursuant to Section 21C of the Securities Exchange Act of 1934 (Order) against Danny Edward Moudy. The Order finds that Moudy, during his tenure as the Chief Executive Officer of UCAP, Inc., knew or should have known that UCAP overstated mortgage revenue during fiscal year ended Sept. 30, 2002. Specifically, Moudy caused UCAP to record only half of an adjustment necessary to make the company's financial statements comply with generally accepted accounted principles (GAAP). Moudy knew or should have known that failing to record the full mortgage revenue adjustment enabled UCAP to meet improperly a key financial covenant required to save the company's sole line of credit. As a result, UCAP's 2002 Form 10-KSB understated the company's pre-tax loss by $378,000 or seven percent. Further, on Jan. 15, 2003, Moudy caused UCAP to issue an earnings release for fiscal 2002. Moudy should have known that the release incorrectly reported $730,000 in pre-tax income, excluding non-recurring restructuring charges, resulting in an overstatement of 107 percent. UCAP should have reported a pre-tax income, excluding non-recurring restructuring charges, of $353,000. Based on the above, the Order imposes a cease and desist order against Moudy from causing any violations and any future violations of Sections 13(a), 13(b)(2)(A), and 13(b)(2)(B) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 12b-20 and 13a-1 thereunder. Moudy consented to the issuance of the Order without admitting or denying any of the findings in the Order. Related Actions On March 29, 2007, the Commission filed a settled civil action against Jimmy Lynn Bradley, UCAP's former chief financial officer, and Lesley Don Cole, the former outside audit partner for UCAP. (Litigation Release No. 20068). On Aug. 23, 2005, the Commission revoked the registration of UCAP, Inc. securities pursuant to Section 12 of the Exchange Act. (Exchange Act Rel. No. 34-52322; Admin. Proc. File No. 3-11992). (Rel. 34-55568; AAE Rel. 2590; File No. 3-12605) SEC CHARGES TENET HEALTHCARE CORPORATION AND FOUR FORMER SENIOR EXECUTIVES The Commission announced the filing of civil fraud charges in federal district court against Tenet Healthcare Corporation and its former chief financial officer and co-president, its former chief operating officer and co-president, its former general counsel and chief compliance officer, and its former chief accounting officer for failing to disclose to investors that Tenet's strong earnings growth from 1999 to 2002 was driven largely by its exploitation of a loophole in the Medicare reimbursement system. Once Tenet finally revealed its scheme to the investing public and admitted that its strategy was not sustainable, the market value of Tenet's stock plunged by over $11 billion. During the relevant time, Tenet was based in Santa Barbara, Calif., and was the second largest publicly traded healthcare company in the United States. To settle the charges, Tenet agreed to pay a civil penalty of $10 million. The SEC will seek to have these funds placed into a Fair Fund for distribution to harmed investors pursuant to the Sarbanes-Oxley Act. Without admitting or denying the allegations in the SEC's complaint, Tenet also agreed to be permanently enjoined from violating Section 17(a) of the Securities Act of 1933 (Securities Act) and Sections 10(b), 13(a), and 13(b)(2)(A) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 10b-5, 12b-20, 13a-1, and 13a-13 thereunder. In addition to Tenet, the SEC's complaint names Thomas B. Mackey, age 58, of Keswick, Va., Tenet's former chief operating officer and co- president; Christi R. Sulzbach, age 52, of Santa Barbara, Calif., the former general counsel and chief compliance officer; David L. Dennis, age 58, of Los Angeles, the former chief financial officer and co- president; and Raymond L. Mathiasen, age 63, of Los Angeles, the former chief accounting officer. Dennis and Mathiasen have agreed to settle the Commission's charges. The Commission's complaint alleges that between 1999 and 2002, Tenet engaged in an unsustainable strategy to reach its earnings targets by deliberately exploiting the Medicare reimbursement system. Tenet's scheme involved a loophole in the Medicare reimbursement system related to "outlier payments," which are designed to compensate hospitals for caring for extraordinarily sick Medicare patients. Tenet's management realized that Tenet could inflate its revenue from outlier payments by simply increasing the gross charges set by its hospitals. From 1999 to 2002, Tenet's outlier revenue more than tripled and Tenet's earnings goals were surpassed year after year. Tenet's outlier growth from fiscal 1999 to fiscal 2002 accounted for over 54% of its cumulative growth in earnings per share from operations. Similarly, by fiscal 2002, Tenet's outlier revenue comprised over 40% of its earnings per share. The complaint alleges that Tenet, acting through Dennis, Mathiasen, Mackey, and Sulzbach, misled the investing public by failing to disclose Tenet's strategy, its impact on revenues and earnings, and its unsustainability in the portion of its public filings with the Commission known as "Management's Discussion and Analysis of Financial Condition and Results of Operations," commonly referred to as MD&A. In part as a result of its outlier scheme, Tenet received enough income to set aside funds in improper general reserves. Tenet, with Mathiasen's approval, created general reserves totaling approximately $107 million by the end of Tenet's 2002 fiscal year. These inappropriate reserves resulted in material misstatements to Tenet's financial statements for fiscal years 2000 through 2004. Mathiasen and Dennis each agreed to settle the Commission's charges without admitting or denying the allegations. Mathiasen agreed to be permanently enjoined from violating Section 17(a) of the Securities Act and Sections 10(b), 13(a), and 13(b)(2)(A) of the Exchange Act and Rules 10b-5, 12b-20, 13a-1, 13a-13, and 13b2-1 thereunder, to pay a civil penalty of $240,000, and to be barred from serving as an officer or director of a public company for five years. A certified public accountant, Mathiasen also agreed to be permanently denied the privilege of appearing or practicing before the Commission as an accountant under Rule 102(e) of the Commission's rules of practice. Dennis agreed to be permanently enjoined from future violations of Section 17(a) of the Securities Act and Sections 10(b) and 13(a) of the Exchange Act and Rules 10b-5, 12b-20, 13a-1, and 13a-13 thereunder, and to pay a $150,000 civil penalty. The penalties paid by Mathiasen and Dennis's penalties personally will also be added to the Fair Fund for investors along with Tenet's payment. The Commission's complaint charges Mackey and Sulzbach with committing violations of Section 17(a) of the Securities Act and Section 10(b) of the Exchange Act and Rule 10b-5 thereunder, and aiding and abetting Tenet's violations of Section 13(a) of the Exchange Act and Rules 12b- 20, 13a-1, and 13a-13 thereunder. The complaint seeks permanent injunctions against future violations of these provisions, orders barring each of them from serving as an officer or director of a public company, disgorgement of ill-gotten gains, with prejudgment interest, and civil penalties. On March 30, 2006, the Commission charged three of Tenet's outside auditors with improperly changing audit work papers in connection with the audit completed during the period of the defendants' scheme. See http://sec.gov/news/press/2006-45.htm. [SEC v. Tenet Healthcare Corporation, David L. Dennis, Thomas B. Mackey, Christi R. Sulzbach, and Raymond L. Mathiasen, Civil Action No. CV 07-2144 RGK (AGRx) (C.D. Cal.)] (LR-20067; AAE Rel. 2591; Press Rel. 2007-60) SEC SETTLES WITH FORMER CHIEF FINANCIAL OFFICER AND OUTSIDE AUDIT PARTNER FOR UCAP, INC. The Commission today announced that it has filed a settled civil fraud action against UCAP, Inc.'s former chief financial officer Jimmy Lynn Bradley, a resident of Katy, Texas, and the former engagement partner from UCAP's former outside auditor Lesley Don Cole, a resident of Roland, Arkansas. The Commission's complaint, filed in the U.S. District Court for the District of Colorado, alleged that Bradley and Cole fraudulently caused UCAP to overstate revenue by recording only half of a revenue adjustment necessary to make the company's financial statements comply with generally accepted accounting principles (GAAP) and by overstating the value of its real estate. Together, these actions enabled UCAP to meet falsely a key financial covenant required to save the company's sole line of credit. Additionally, the complaint alleged that Bradley and Cole caused UCAP to record fraudulently revenue from a real estate transaction with a related party and fail to record an expense for a settlement agreement between UCAP and a third party. As a result, UCAP's financial statements for the annual period ended September 30, 2002 understated the company's pre-tax net loss by over $1.8 million, or 26 percent, and were therefore false and misleading. The Commission's complaint further alleged that Bradley certified falsely UCAP's 2002 Form 10-KSB and filed it with the Commission on January 15, 2003. Moreover, the Commission's complaint alleged that Cole caused UCAP's outside auditing firm to issue an unqualified audit report that was included in UCAP's 2002 Form 10-KSB, which falsely stated that the audit had been performed in accordance with generally accepted auditing standards, and that the financial statements were free of material misstatements and were presented in conformity with GAAP. Without admitting or denying the Commission's claims, Bradley consented to the entry of an order permanently enjoining him from future violations of Sections 10(b) and 13(b)(5) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 10b-5, 13a-14 and 13b2-1 thereunder, and from aiding and abetting violations of Sections 13(a), 13(b)(2)(A), and 13(b)(2)(B) of the Exchange Act and Rules 12b-20 and 13a-1 thereunder. Further, Bradley consented to a bar from acting as an officer or director of any public company. The Commission did not seek a civil penalty against Bradley based on his demonstrated inability to pay. Additionally, Cole, without admitting or denying the Commission's claims, consented to the entry of an order permanently enjoining him from future violations of Section 10(b) of the Exchange Act and Rules 10b-5 and 13b2-1 thereunder, and from aiding and abetting violations of Sections 13(a) and 13(b)(2)(A) of the Exchange Act and Rules 12b-20 and 13a-1 thereunder. Cole further consented to pay a $25,000 civil penalty. In addition to the relief described above, Bradley and Cole each consented to the entry of an order in separate Commission administrative proceedings suspending them, pursuant to Rule 102(e) of the Commission's Rules of Practice, from appearing or practicing as accountants before the Commission with the right to apply for reinstatement after five years. See SEC Complaint in this matter. Related Actions On April 2 the Commission instituted settled cease- and-desist proceedings against Danny Edward Moudy, the former chief executive officer of UCAP, Inc. (Exchange Act Rel. No. 55568; Accounting and Auditing Rel. No. 2592). On Aug. 23, 2005, the Commission revoked the registration of UCAP, Inc. securities pursuant to Section 12 of the Exchange Act. (Exchange Act Rel. No. 34-52322; Admin. Proc. File No. 3-11992). [SEC v. Jimmy Lynn Bradley and Lesley Don Cole, Civ. No. 07-CV-00629-MSK-CBS (D. Colo.)] (LR-20068; AAE Rel. 2592) 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 obtained in person or by writing to the Commission's Public Reference Branch at 100 F Street, N.E., Washington, D.C. 20549-1090 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . S-8 HESKA CORP, 3760 ROCKY MOUNTAIN AVENUE, LOVELAND, CO, 80538, 9704937272 - 0 ($2,520,000.00) Equity, (File 333-141737 - Apr. 2) (BR. 01A) S-8 TorreyPines Therapeutics, Inc., 11085 NORTH TORREY PINES ROAD, SUITE 300, LA JOLLA, CA, 92037, 858 623-5665 XT 158 - 0 ($2,135,201.00) Equity, (File 333-141738 - Apr. 2) (BR. 01C) S-3 Alexza Pharmaceuticals Inc., 1020 EAST MEADOW CIRCLE, PALO ALTO, CA, 94303, 650.687.3900 - 0 ($150,000,000.00) Other, (File 333-141739 - Apr. 2) (BR. 01A) S-1 COMSCORE, INC., 11465 SUNSET HILLS ROAD, SUITE 200, RESTON, VA, 20190, 703-438-2000 - 0 ($86,250,000.00) Equity, (File 333-141740 - Apr. 2) (BR. 08) S-3 TorreyPines Therapeutics, Inc., 11085 NORTH TORREY PINES ROAD, SUITE 300, LA JOLLA, CA, 92037, 858 623-5665 XT 158 - 0 ($67,138,857.00) Equity, (File 333-141741 - Apr. 2) (BR. 01C) S-3ASR MARINER ENERGY INC, ONE BRIAR LAKE PLAZA, SUITE 2000, 2000 WEST SAM HOUSTON PARKWAY SOUTH, HOUSTON, TX, 77042, 7139545505 - 35,615,400 ($511,804,590.30) Equity, (File 333-141742 - Apr. 2) (BR. 04A) S-8 COMPETITIVE TECHNOLOGIES INC, 777 COMMERCE DRIVE, SUITE 100, FAIRFIELD, CT, 06825, (203) 368-6044 - 630,000 ($522,000.00) Equity, (File 333-141743 - Apr. 2) (BR. 11B) S-1 NUTRACEA, 1261 HAWK'S FLIGHT, EL DORADO HILLS, CA, 95762, 9169337000 - 32,050,000 ($98,553,750.00) Equity, (File 333-141744 - Apr. 2) (BR. 04B) S-8 OCEANFIRST FINANCIAL CORP, 975 HOOPER AVE, TOMS RIVER, NJ, 08753-8396, 7322404500 - 0 ($18,470,000.00) Equity, (File 333-141746 - Apr. 2) (BR. 07A) S-8 FIRST RESPONDER PRODUCTS INC, 7047 EAST GREENWAY PARKWAY, SUITE 250, SCOTTSDALE, AZ, 85254, 480-659-2389 - 10,000,000 ($10,000,000.00) Equity, (File 333-141751 - Apr. 2) (BR. 02C) S-8 AMERICHIP INTERNATIONAL INC, PLYMOUTH TRADE CENTER, 9282 GENERAL DRIVE, SUITE 100, PLYMOUTH, MI, 48170-4607, 734-207-0334 - 60,000,000 ($1,200,000.00) Equity, (File 333-141753 - Apr. 2) (BR. 10A) S-4 Regency Energy Partners LP, 1700 PACIFIC, SUITE 2900, DALLAS, TX, 75201, 214-750-1771 - 0 ($550,000,000.00) Non-Convertible Debt, (File 333-141764 - Apr. 2) (BR. 04) S-3 NEOSE TECHNOLOGIES INC, 102 ROCK RD, HORSHAM, PA, 19044, 2159819000 - 0 ($62,881,104.00) Equity, (File 333-141791 - Apr. 2) (BR. 01B) S-8 Eastern Insurance Holdings, Inc., 25 RACE AVENUE, LANCASTER, PA, 17603, 610-205-6023 - 1,046,500 ($15,561,455.00) Equity, (File 333-141792 - Apr. 2) (BR. 01A) S-8 Enstar Group LTD, P.O. BOX HM 2267, WINDSOR PLACE, 3RD FL., 18 QUEEN STREET, HAMILTON, D0, HM JX, 441-292-3645 - 1,200,000 ($120,618,000.00) Equity, (File 333-141793 - Apr. 2) (BR. 01C) S-8 SGX PHARMACEUTICALS, INC., 10505 ROSELLE STREET, SAN DIEGO, CA, 92121, 858-558-4850 - 0 ($3,331,250.00) Equity, (File 333-141795 - Apr. 2) (BR. 01C) S-8 MARCHEX INC, 413 PINE STREET, SUITE 500, SEATTLE, WA, 98101, 206-774-5000 - 1,969,742 ($29,861,288.72) Equity, (File 333-141797 - Apr. 2) (BR. 08C) S-8 MATRITECH INC/DE/, 330 NEVADA ST, NEWTON, MA, 02460, 6179280820 - 4,000,000 ($2,040,000.00) Equity, (File 333-141798 - Apr. 2) (BR. 01B) S-8 POWER TECHNOLOGY INC/CN, 1000 W BONANZA RD, 604-925-0716, LAS VEGAS, NV, 89106, 7023823385 - 15,000,000 ($600,000.00) Equity, (File 333-141799 - Apr. 2) (BR. 10C) S-8 ARBOR REALTY TRUST INC, 333 EARLE OVINGTON BOULEVARD, SUITE 900, UNIONDALA, NY, 11553, 5168328003 - 0 ($11,940,767.00) Equity, (File 333-141800 - Apr. 2) (BR. 08B) S-3 EMERITUS CORP\WA\, 3131 ELLIOTT AVENUE, SUITE 500, SEATTLE, WA, 98121, 2062982909 - 2,000,000 ($60,860,000.00) Equity, 0 ($350,000,000.00) Unallocated (Universal) Shelf, (File 333-141801 - Apr. 2) (BR. 11B) S-3 NORTHWEST AIRLINES CORP, 2700 LONE OAK PKWY, EAGAN, MN, 55121, 6127262111 - 0 ($750,000,006.00) Equity, (File 333-141802 - Apr. 2) (BR. 05C) S-8 NxStage Medical, Inc., 439 SOUTH UNION STREET, 5TH FLOOR, LAWRENCE, MA, 01843, 978-687-4700 - 600,000 ($8,040,000.00) Equity, (File 333-141804 - Apr. 2) (BR. 10B) S-8 KULICKE & SOFFA INDUSTRIES INC, 1005 VIRGINIA DRIVE, FT. WASHINGTON, PA, 19034, 2157846000 - 0 ($2,587,200.00) Equity, (File 333-141805 - Apr. 2) (BR. 10B) S-8 DESTINATION TELEVISION, INC., 530 NORTH FEDERAL HIGHWAY, FT LAUDERDALE, FL, 33301, 954-764-0579 - 10,716,667 ($1,281,000.05) Equity, (File 333-141806 - Apr. 2) (BR. 05B) S-3 ABIOMED INC, 22 CHERRY HILL DR, DANVERS, MA, 01923, 9787775410 - 600,260 ($8,163,536.00) Equity, (File 333-141807 - Apr. 2) (BR. 10A) S-3 NxStage Medical, Inc., 439 SOUTH UNION STREET, 5TH FLOOR, LAWRENCE, MA, 01843, 978-687-4700 - 2,000,000 ($26,800,000.00) Equity, (File 333-141808 - Apr. 2) (BR. 10B) S-3 Regency Energy Partners LP, 1700 PACIFIC, SUITE 2900, DALLAS, TX, 75201, 214-750-1771 - 0 ($1,000,000,000.00) Non-Convertible Debt, (File 333-141809 - Apr. 2) (BR. 04) S-8 Dynegy Acquisition, Inc., 1000 LOUISIANA STREET, SUITE 5800, HOUSTON, TX, 77002, (713) 507-6400 - 0 ($396,226,219.33) Equity, 0 ($36,800,000.00) Other, (File 333-141810 - Apr. 2) (BR. 02) S-8 PHOTON DYNAMICS INC, 5970 OPTICAL COURT, SAN JOSE, CA, 95138-1400, 4082269900 - 0 ($12,590,000.00) Equity, (File 333-141811 - Apr. 2) (BR. 10C) S-8 PROLOGIS, 4545 AIRPORT WAY, DENVER, CO, 80239, 3033759292 - 0 ($1,839,187,500.00) Equity, (File 333-141812 - Apr. 2) (BR. 08C) S-8 Hill International, Inc., 303 LIPPINCOTT CENTRE, MARLTON, NJ, 08053, (856) 810-6200 - 1,480,000 ($10,700,400.00) Equity, (File 333-141814 - Apr. 2) (BR. 06) S-1 WOLVERINE TUBE INC, 200 CLINTON AVENUE WEST, SUITE 1000, HUNTSVILLE, AL, 35801, 2568900460 - 0 ($82,890,000.00) Equity, (File 333-141815 - Apr. 2) (BR. 06C) N-2 Van Kampen Global Credit Opportunities Fund, VAN KAMPEN INVESTMENTS INC., 1221 AVENUE OF THE AMERICAS, NEW YORK, NY, 10020, 212-762-5441 - 50,000 ($1,000,000.00) Equity, (File 333-141816 - Apr. 2) (BR. ) SB-2 TECTON CORP, NEUHOFSTRASSE 8, DUBENDORF, V8, CH - 8600, 011 41 43 355 02 28 - 34,408,000 ($8,602,000.00) Equity, (File 333-141817 - Apr. 2) (BR. ) S-8 SENORX INC, 11 COLUMBIA SUITE A, ALISO VIEJO, CA, 92656, 949-362-4800 - 0 ($28,203,589.00) Equity, (File 333-141818 - Apr. 2) (BR. 10) S-8 Nuance Communications, Inc., 1 WAYSIDE ROAD, BURLINGTON, MA, 01803, 781-565-5000 - 0 ($60,820,820.62) Equity, (File 333-141819 - Apr. 2) (BR. 03C) F-6 Focus Media Holding LTD, 28-30/F, ZHAO FENG WORLD TRADE BUILDING, 369 JIANGSU ROAD, SHANGHAI, F4, 100032, 86 21 3212 4661 - 200,000,000 ($10,000,000.00) ADRs/ADSs, (File 333-141820 - Apr. 2) (BR. 11C) 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 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 Principal Officers; Election of Directors; Appointment of Principal Officers 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 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 obtained in person or by writing to the Commission's Public Reference Branch at 100 F Street, N.E., Washington, D.C. 20549-1090 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . STATE 8K ITEM NO. NAME OF ISSUER CODE DATE COMMENT 3D SYSTEMS CORP DE 5.02,8.01,9.01 03/29/07 ABIOMED INC DE 8.01,9.01 03/27/07 ABLEAUCTIONS COM INC FL 2.02 04/02/07 ACADIA PHARMACEUTICALS INC DE 8.01,9.01 03/30/07 ACADIA REALTY TRUST MD 8.01,9.01 04/02/07 ACCESS PHARMACEUTICALS INC DE 1.01 03/30/07 ACCREDITED HOME LENDERS HOLDING CO DE 4.01,9.01 03/27/07 Accredited Mortgage Loan REIT Trust MD 4.01,9.01 03/27/07 ACORN FACTOR, INC. DE 1.01,3.01,9.01 03/30/07 ACURA PHARMACEUTICALS, INC NY 1.01,2.03,8.01,9.01 03/30/07 ADEZA BIOMEDICAL CORP DE 3.01,8.01 04/02/07 AES CORP DE 3.01 04/02/07 Affinia Group Intermediate Holdings I DE 2.05,2.06,9.01 03/27/07 AMEND AGILYSYS INC OH 7.01,8.01,9.01 04/02/07 AKORN INC LA 8.01 03/29/07 ALION SCIENCE & TECHNOLOGY CORP DE 3.02 03/31/07 ALLIANCE ONE INTERNATIONAL, INC. VA 5.01 04/02/07 ALLIED DEFENSE GROUP INC DE 1.01,5.02,9.01 04/02/07 Alphatec Holdings, Inc. DE 5.02 03/28/07 Alternative Loan Trust 2007-OA3 8.01,9.01 03/01/07 AMBASSADORS INTERNATIONAL INC DE 1.01,9.01 03/27/07 AMCORE FINANCIAL INC NV 1.01,2.03 03/27/07 AMERICA FIRST APARTMENT INVESTORS INC MD 8.01,9.01 04/02/07 AMERICAN PHYSICIANS SERVICE GROUP INC TX 2.02,9.01 04/02/07 AMERICANWEST BANCORPORATION WA 2.01,5.02,5.03,7.01,9.01 04/01/07 AMERIGON INC MI 4.01 03/30/07 AMKOR TECHNOLOGY INC DE 1.01,9.01 03/28/07 AMS HEALTH SCIENCES INC OK 5.02,9.01 03/27/07 ANSOFT CORP PA 8.01 03/30/07 APOLLO GROUP INC AZ 8.01,9.01 04/02/07 ARAMARK CORP/DE DE 1.01,9.01 03/28/07 ARC WIRELESS SOLUTIONS INC UT 2.02,9.01 04/02/07 ARCADIA RESOURCES, INC NV 7.01,9.01 03/30/07 ARCHON CORP NV 1.01,9.01 03/27/07 ARCHON CORP NV 4.01 03/27/07 ARTES MEDICAL INC 5.02 03/27/07 ARTHROCARE CORP DE 8.01 03/30/07 ASCENDIA BRANDS, INC. DE 3.01,4.02,7.01,9.01 03/27/07 ASHLAND INC. KY 2.02,9.01 04/02/07 ASTEA INTERNATIONAL INC DE 4.02,9.01 03/29/07 ATMOSPHERIC GLOW TECHNOLOGIES INC DE 1.01,2.03 03/27/07 Avantair, Inc DE 8.01,9.01 04/02/07 AVATAR HOLDINGS INC DE 8.01,9.01 04/02/07 AVENTINE RENEWABLE ENERGY HOLDINGS IN 1.01,9.01 03/27/07 AVIS BUDGET GROUP, INC. DE 7.01 04/02/07 BABYUNIVERSE, INC. FL 2.02,7.01,8.01,9.01 04/02/07 BANKRATE INC FL 4.01,9.01 03/27/07 BARE ESCENTUALS INC DE 1.01,9.01 03/23/07 Battle Mountain Gold Exploration Corp 1.01,2.01,2.03,3.02,9.01 03/23/07 BEACON POWER CORP DE 3.01,9.01 03/30/07 BEACON POWER CORP DE 2.02,9.01 03/30/07 Bear Stearns Asset Backed Securities DE 9.01 02/28/07 BEARINGPOINT INC DE 1.01 03/30/07 BELDEN CDT INC. DE 1.01,9.01 03/27/07 BILL BARRETT CORP 7.01,9.01 04/02/07 BIOENVISION INC DE 7.01,8.01,9.01 03/30/07 BioMed Realty Trust Inc MD 5.02,9.01 04/02/07 BIOMET INC IN 4.02,5.02,8.01,9.01 03/30/07 BIOPACK ENVIRONMENTAL SOLUTIONS INC. NV 2.01,3.02,5.01,5.02,9.01 03/27/07 BIOSTEM, INC. NV 4.02 03/26/07 BKF CAPITAL GROUP INC DE 4.01,9.01 02/06/07 AMEND BLACKBAUD INC 9.01 01/16/07 AMEND BLUE DOLPHIN ENERGY CO DE 2.02,9.01 04/02/07 BofI Holding, Inc. DE 1.01,8.01,9.01 03/28/07 BOSTON LIFE SCIENCES INC /DE DE 8.01,9.01 04/02/07 BRIGHAM EXPLORATION CO DE 7.01,9.01 03/30/07 BRIGHAM EXPLORATION CO DE 5.02,9.01 03/27/07 BROADRIDGE FINANCIAL SOLUTIONS, INC. DE 1.01,2.03,3.02,5.02,5.03,5.05, 03/29/07 8.01,9.01 BUILD A BEAR WORKSHOP INC DE 5.02 03/27/07 Builders FirstSource, Inc. DE 5.02 03/27/07 Calibre Energy, Inc. NV 5.02 03/27/07 CALIFORNIA FIRST NATIONAL BANCORP CA 1.01,9.01 03/29/07 CANADIAN DERIVATIVES CLEARING CORP A6 9.01 03/31/07 CANO PETROLEUM, INC 2.03 02/15/07 CANO PETROLEUM, INC 7.01,9.01 04/02/07 CARDTRONICS INC DE 2.02 04/02/07 CARREKER CORP DE 8.01,9.01 03/30/07 CARRINGTON LABORATORIES INC /TX/ TX 2.02,9.01 04/02/07 CASEYS GENERAL STORES INC IA 1.01,2.03 03/30/07 CATHAY GENERAL BANCORP DE 3.03,8.01,9.01 03/30/07 CEPHALON INC DE 8.01,9.01 03/30/07 CHARYS HOLDING CO INC 2.02,9.01 03/27/07 CHECKFREE CORP \GA\ DE 2.01,2.03,7.01,9.01 04/02/07 CHINA EXPERT TECHNOLOGY, INC. NV 2.02,9.01 03/30/07 China Public Security Technology, Inc 5.02 04/02/07 CHINA SECURITY & SURVEILLANCE TECHNOL D8 1.01,9.01 04/02/07 CHINA SECURITY & SURVEILLANCE TECHNOL D8 1.01,2.01,3.02,9.01 04/02/07 CHINACAST EDUCATION CORP DE 8.01,9.01 04/02/07 CHRISTOPHER & BANKS CORP DE 5.02,9.01 03/28/07 CIT GROUP INC DE 8.01,9.01 03/31/07 Citi Trends Inc 5.02,9.01 11/12/06 CITIBANK CREDIT CARD ISSUANCE TRUST DE 8.01,9.01 04/02/07 CITIBANK CREDIT CARD ISSUANCE TRUST DE 8.01,9.01 04/02/07 CITIZENS FINANCIAL CORP /KY/ KY 1.01,2.03,9.01 04/02/07 CLEVELAND CLIFFS INC OH 8.01 03/30/07 COACH INDUSTRIES GROUP INC NV 5.02 04/02/07 COACTIVE MARKETING GROUP INC DE 1.01,5.02,9.01 03/28/07 COCA COLA CO DE 8.01 04/02/07 Coleman Cable, Inc. DE 2.01 04/02/07 COMFORT SYSTEMS USA INC 4.01 03/27/07 COMMERCE BANCSHARES INC /MO/ MO 8.01,9.01 03/30/07 COMMONCACHE INC FL 4.02 03/27/07 COMMUNITY BANKS INC /PA/ PA 8.01,9.01 04/02/07 COMPUMED INC DE 3.03 03/27/07 COMPUWARE CORP MI 8.01 03/30/07 CONCENTRA OPERATING CORP NV 7.01,9.01 04/02/07 CONSOLIDATED EDISON INC NY 5.02 03/27/07 Copano Energy, L.L.C. DE 7.01,9.01 04/02/07 CPAC INC NY 8.01,9.01 03/30/07 CREDIT SUISSE COMMERCIAL MORTGAGE TRU DE 8.01,9.01 03/01/07 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 8.01,9.01 03/01/07 CREE INC NC 1.01,2.01,3.02,9.01 03/30/07 CRITICARE SYSTEMS INC /DE/ DE 1.01,5.02,9.01 04/02/07 CTI GROUP HOLDINGS INC DE 1.01,9.01 02/16/07 AMEND CURAGEN CORP DE 1.01,5.02,9.01 03/28/07 CV THERAPEUTICS INC DE 8.01 03/30/07 CYANOTECH CORP NV 3.03,9.01 08/16/04 CYBEX INTERNATIONAL INC NY 2.02,4.02,9.01 03/30/07 CYTORI THERAPEUTICS, INC. DE 2.02,9.01 03/30/07 CYTRX CORP DE 4.02 03/30/07 DALRADA FINANCIAL CORP DE 2.01,9.01 04/02/07 Deep Down, Inc. NV 2.01,3.02,7.01 04/02/07 DEERE & CO DE 7.01 04/02/07 DEL LABORATORIES INC DE 1.01,8.01,9.01 04/02/07 DEL MONTE FOODS CO DE 1.02,7.01,9.01 03/27/07 DELCATH SYSTEMS INC DE 1.01,9.01 03/29/07 DERMA SCIENCES, INC. PA 2.02,9.01 03/30/07 Digital Realty Trust, Inc. MD 7.01,9.01 04/02/07 DISCOVER CARD MASTER TRUST I DE 8.01 03/31/07 DISCOVER CARD MASTER TRUST I DE 8.01,9.01 04/02/07 DISTRIBUTED POWER INC DE 5.01,8.01 03/31/07 DOCUMENT SECURITY SYSTEMS INC NY 8.01 03/30/07 DOLLAR TREE STORES INC VA 1.01,7.01,9.01 03/29/07 DRYCLEAN USA INC DE 8.01,9.01 03/30/07 DUANE READE HOLDINGS INC 2.02,9.01 04/02/07 DUANE READE HOLDINGS INC 1.01,3.02,5.03,9.01 03/27/07 DUN & BRADSTREET CORP/NW DE 5.02,9.01 04/02/07 EAU TECHNOLOGIES, INC. DE 1.01,3.02,5.02,9.01 05/26/06 EMERITUS CORP\WA\ WA 1.01,5.02,8.01,9.01 03/29/07 ENABLE IPC CORP DE 1.01,8.01 04/02/07 ENBRIDGE ENERGY PARTNERS LP DE 1.01,3.02,3.03,7.01,9.01 04/02/07 ENCYSIVE PHARMACEUTICALS INC DE 8.01 04/02/07 ENERGY WEST INC MT 2.01,7.01,9.01 04/01/07 EnerSys DE 1.01,9.01 03/30/07 ENOVA SYSTEMS INC CA 5.02,9.01 03/27/07 ENTEGRIS INC MN 5.02 03/31/07 ENXNET INC OK 7.01,9.01 04/02/07 EP MEDSYSTEMS INC NJ 2.02,9.01 03/29/07 EP MEDSYSTEMS INC NJ 8.01,9.01 03/28/07 ESSA Bancorp, Inc. PA 8.01,9.01 03/30/07 ETOTALSOURCE INC CO 5.02 03/27/07 EXCO RESOURCES INC TX 1.01,2.01,2.03,3.02,3.03,5.02, 03/28/07 5.03,7.01,9.01 EXCO RESOURCES INC TX 3.02 03/28/07 AMEND eXegenics Inc DE 1.01,2.01,3.02,5.01,5.02,5.06, 03/27/07 9.01 FAIRCHILD CORP DE 2.02,9.01 03/30/07 FAMILYMEDS GROUP, INC. NV 9.01 03/30/07 Federal Home Loan Bank of San Francis X1 5.02 03/09/07 AMEND FIRST DATA CORP DE 1.01,8.01,9.01 04/01/07 FIRSTCITY FINANCIAL CORP DE 7.01,9.01 04/02/07 FLEXIBLE SOLUTIONS INTERNATIONAL INC NV 8.01,9.01 03/29/07 FLOW INTERNATIONAL CORP WA 8.01,9.01 03/29/07 FLYI INC DE 1.03 03/30/07 Fortunet, Inc. NV 1.01,9.01 04/01/07 FORWARD AIR CORP TN 5.02 03/29/07 FRANKLIN CREDIT MANAGEMENT CORP/DE/ DE 2.02,9.01 04/02/07 FREMONT GENERAL CORP NV 4.01,9.01 03/27/07 FRIEDMAN INDUSTRIES INC TX 5.02 03/30/07 FUTURES STRATEGIC TRUST DE 1.01,1.02,8.01,9.01 04/02/07 G REIT INC MD 7.01,9.01 04/02/07 GALAXY ENERGY CORP CO 2.03,9.01 03/30/07 GALAXY ENERGY CORP CO 1.01,9.01 12/29/06 AMEND GB&T BANCSHARES INC GA 4.02 03/07/07 GENAERA CORP DE 1.01,9.01 03/29/07 General Finance CORP DE 1.01,8.01,9.01 03/29/07 GENERAL MARITIME CORP/ 5.02 04/02/07 GENERAL METALS CORP DE 5.02,9.01 03/23/07 GEORESOURCES INC CO 8.01 04/02/07 GEORGIA GULF CORP /DE/ DE 7.01,9.01 03/30/07 GEORGIA GULF CORP /DE/ DE 2.02,7.01,9.01 04/02/07 GETTY REALTY CORP /MD/ MD 1.01,7.01,9.01 03/27/07 Global Beverage Solutions, Inc. 1.01,2.01,3.02 03/29/07 GLOBAL IMAGING SYSTEMS INC DE 1.01,9.01 04/01/07 Globalstar, Inc. DE 1.01 03/27/07 GORMAN RUPP CO OH 8.01,9.01 04/02/07 Grande Communications Holdings, Inc. DE 2.02,9.01 03/29/07 GROUP 1 AUTOMOTIVE INC DE 7.01,9.01 03/30/07 GTSI CORP DE 2.02,9.01 04/02/07 GULF ISLAND FABRICATION INC LA 5.03,9.01 03/27/07 HAMPSHIRE GROUP LTD DE 1.01,5.02,9.01 03/28/07 HANCOCK HOLDING CO MS 5.02,8.01,9.01 04/02/07 HARRINGTON WEST FINANCIAL GROUP INC/C 1.02 04/02/07 HARRIS INTERACTIVE INC DE 1.01,9.01 04/01/07 Harry & David Operations Corp. DE 1.01,8.01,9.01 03/30/07 HARTMARX CORP/DE DE 2.02,9.01 03/29/07 Hawaiian Telcom Communications, Inc. DE 2.02,5.02,9.01 03/28/07 HEALTH BENEFITS DIRECT CORP DE 8.01,9.01 03/30/07 HEARUSA INC DE 4.02 03/30/07 HEI INC MN 2.02,9.01 04/02/07 HELIX ENERGY SOLUTIONS GROUP INC MN 7.01,9.01 03/27/07 HELMERICH & PAYNE INC DE 7.01,9.01 04/02/07 HERTZ CORP DE 2.02,9.01 03/27/07 HERTZ GLOBAL HOLDINGS INC 2.02,9.01 03/27/07 HINES REAL ESTATE INVESTMENT TRUST IN 1.01,8.01 03/27/07 HOME DIRECTOR INC DE 2.01,9.01 12/28/06 AMEND Home Equity Asset Trust 2007-2 DE 8.01,9.01 04/02/07 HORIZON FINANCIAL CORP WA 1.01 03/27/07 IDM PHARMA, INC. DE 2.02,9.01 04/02/07 IDT CORP DE 5.02,9.01 03/28/07 IMAGE ENTERTAINMENT INC DE 1.01,3.03,5.02,8.01,9.01 03/29/07 IMATION CORP DE 5.02,9.01 04/02/07 INCENTRA SOLUTIONS, INC. NV 2.02,7.01,9.01 04/02/07 INFORMATION ANALYSIS INC VA 2.02,9.01 03/29/07 Inland American Real Estate Trust, In MD 8.01,9.01 03/27/07 InPlay Technologies, Inc. NV 2.02,9.01 04/02/07 INSIGHT COMMUNICATIONS CO INC DE 1.01,9.01 04/01/07 INSIGHT MIDWEST LP DE 1.01,9.01 04/01/07 INSURANCE AUTO AUCTIONS, INC IL 7.01,9.01 04/02/07 INTELISYS AVIATION SYSTEMS OF AMERICA DE 1.01,2.03,9.01 03/29/07 INTERLEUKIN GENETICS INC DE 2.02,9.01 04/02/07 INTERNAP NETWORK SERVICES CORP DE 5.02,8.01,9.01 03/28/07 INTERNATIONAL RECTIFIER CORP /DE/ DE 7.01,9.01 04/01/07 International Securities Exchange Hol 7.01,9.01 04/02/07 INTERNATIONAL SMART SOURCING INC DE 5.02 03/28/07 INTERWOVEN INC CA 5.02,9.01 03/16/07 INX Inc DE 5.02 03/06/07 ION MEDIA NETWORKS INC. DE 7.01,9.01 04/02/07 JAGGED PEAK, INC. NV 7.01,9.01 04/02/07 JAMBA, INC. DE 2.02,5.02,9.01 04/02/07 Kimball Hill, Inc. IL 8.01 03/30/07 KORN FERRY INTERNATIONAL DE 1.01 03/30/07 KRISPY KREME DOUGHNUTS INC NC 5.02,9.01 03/30/07 KROGER CO OH 7.01 03/13/07 AMEND LADENBURG THALMANN FINANCIAL SERVICES FL 1.01,5.05,9.01 03/30/07 LAIDLAW INTERNATIONAL INC DE 7.01,9.01 04/02/07 LAND O LAKES INC 8.01 04/02/07 Lawson Software, Inc. MN 2.02,9.01 04/02/07 Lexington Energy Services Inc. NV 7.01,9.01 04/02/07 Lightspace Corp 1.01,9.01 03/29/07 LIN TV CORP DE 8.01,9.01 03/30/07 LITHIA MOTORS INC OR 2.02,9.01 04/02/07 LITTLEFIELD CORP DE 8.01,9.01 03/29/07 LSI LOGIC CORP DE 8.01,9.01 04/02/07 MARVELL TECHNOLOGY GROUP LTD D0 3.01,8.01,9.01 03/30/07 MATRIX SERVICE CO DE 8.01,9.01 04/02/07 MAUI LAND & PINEAPPLE CO INC HI 1.01,1.02,2.01 03/28/07 MBI Financial, Inc. NV 1.01,9.01 03/27/07 MBIA INC CT 8.01,9.01 03/30/07 MCCLATCHY CO DE 1.01,9.01 04/02/07 Medefile International, Inc. NV 5.02 03/28/07 MEDIA SCIENCES INTERNATIONAL INC 8.01,9.01 03/30/07 MEDSOLUTIONS INC TX 1.01,2.03,3.02,9.01 03/27/07 MERIX CORP OR 2.02,9.01 04/02/07 Meruelo Maddux Properties, Inc. DE 7.01 03/30/07 Meruelo Maddux Properties, Inc. DE 2.02,9.01 04/02/07 MetLife Insurance CO of Connecticut DE 9.01 10/11/06 AMEND MHI Hospitality CORP MD 1.01,2.03,7.01,9.01 03/29/07 MICRO COMPONENT TECHNOLOGY INC MN 1.01,9.01 03/29/07 MIDWEST AIR GROUP INC WI 8.01,9.01 04/02/07 MIVA, INC. DE 5.02,9.01 03/27/07 MODTECH HOLDINGS INC CA 2.02,9.01 04/02/07 Morgan Stanley Mortgage Loan Trust 20 DE 1.01,9.01 03/30/07 MPLC, Inc. DE 2.02,9.01 04/02/07 MSC INDUSTRIAL DIRECT CO INC NY 8.01,9.01 04/02/07 MTM Technologies, Inc. NY 1.01,3.02,5.03,9.01 03/29/07 MVB FINANCIAL CORP WV 1.01,2.03 04/02/07 MYERS INDUSTRIES INC OH 2.01,9.01 01/09/07 AMEND Myriad Entertainment & Resorts, Inc. 5.02 03/28/07 NATIONAL DENTEX CORP /MA/ MA 1.01,2.03,9.01 03/29/07 NATIONWIDE FINANCIAL SERVICES INC/ DE 8.01 03/30/07 NEAH POWER SYSTEMS, INC. NV 1.01,3.02,9.01 03/27/07 Neff Rental LLC DE 1.01,7.01,9.01 03/31/07 NESCO INDUSTRIES INC NV 5.03 04/02/07 NEUROBIOLOGICAL TECHNOLOGIES INC /CA/ DE 1.01,9.01 03/30/07 NEVADA GOLD & CASINOS INC NV 8.01 03/30/07 NEW HAMPSHIRE THRIFT BANCSHARES INC DE 1.01,9.01 03/27/07 NEW YORK COMMUNITY BANCORP INC DE 8.01,9.01 04/02/07 NEW YORK COMMUNITY BANCORP INC DE 8.01,9.01 04/02/07 NewStar Financial, Inc. 8.01,9.01 04/02/07 NMS COMMUNICATIONS CORP DE 5.02 03/28/07 NORTHSTAR REALTY 1.01,2.03 03/30/07 NORTHWEST AIRLINES CORP DE 7.01,9.01 03/30/07 NORTHWEST PIPELINE CORP DE 7.01 03/30/07 NU SKIN ENTERPRISES INC DE 5.02 03/27/07 NYSE Euronext, Inc. DE 1.01,2.03,9.01 03/28/07 NYSE Euronext, Inc. DE 8.01 03/30/07 NYSE Group, Inc. DE 8.01 03/30/07 OCCAM NETWORKS INC/DE DE 8.01,9.01 04/02/07 OCEAN BIO CHEM INC FL 5.02 04/02/07 OIL STATES INTERNATIONAL, INC DE 5.02,9.01 03/27/07 OLD DOMINION ELECTRIC COOPERATIVE VA 1.01,5.02 03/29/07 Oncologix Tech Inc. NV 2.01,8.01,9.01 03/19/07 ONEOK Partners LP DE 5.02 04/02/07 ONEOK Partners LP DE 8.01,9.01 04/02/07 ONYX PHARMACEUTICALS INC DE 8.01,9.01 04/02/07 Orsus Xelent Technologies Inc DE 2.02,9.01 04/02/07 PAC-WEST TELECOMM INC 7.01 04/02/07 PACIFIC PREMIER BANCORP INC DE 5.02,7.01,9.01 04/02/07 PALOMAR MEDICAL TECHNOLOGIES INC DE 1.01,9.01 03/29/07 PaperFree Medical Solutions, Inc. 5.02 03/01/07 PAULSON CAPITAL CORP OR 2.02,9.01 04/02/07 PAYLESS SHOESOURCE INC /DE/ DE 7.01,9.01 03/30/07 PEOPLES BANCTRUST CO INC AL 5.02 03/28/07 PetroHunter Energy Corp MD 1.01,9.01 12/29/06 AMEND PETROLEUM DEVELOPMENT CORP NV 5.02 03/29/07 PETROLEUM DEVELOPMENT CORP NV 5.03,9.01 03/24/07 Phantom Entertainment, Inc. DE 5.03,8.01,9.01 03/30/07 PHARMOS CORP NV 8.01,9.01 03/29/07 Phinder Technologies Inc FL 1.01,2.01,9.01 03/27/07 PHOENIX FOOTWEAR GROUP INC DE 2.02,9.01 04/02/07 PIPEX PHARMACEUTICALS, INC. DE 2.02,9.01 03/30/07 PLAINS EXPLORATION & PRODUCTION CO DE 7.01,9.01 04/02/07 POPE & TALBOT INC /DE/ DE 2.02 04/02/07 POTLATCH CORP DE 8.01,9.01 03/30/07 PRIMUS TELECOMMUNICATIONS GROUP INC DE 1.01,9.01 03/27/07 Propex Inc. DE 2.02,9.01 04/02/07 PROSPECT ENERGY CORP MD 8.01,9.01 04/02/07 PROTECTIVE LIFE INSURANCE CO TN 9.01 03/29/07 Public Storage MD 6.03 03/27/07 PUBLIC STORAGE INC /CA CA 1.01,2.03,9.01 03/27/07 Quadra Realty Trust, Inc. MD 2.03,7.01 04/02/07 QUAKER CHEMICAL CORP PA 5.02 03/29/07 QUANTUM GROUP INC /FL 7.01,9.01 03/29/07 QUEST DIAGNOSTICS INC DE 5.03,9.01 03/28/07 QUICK MED TECHNOLOGIES INC NV 8.01 04/02/07 AMEND QUOVADX INC DE 1.01,2.01,5.02,8.01,9.01 03/30/07 RALI Series 2007-QO3 Trust DE 8.01,9.01 03/30/07 READING INTERNATIONAL INC NV 2.02,9.01 03/30/07 REGIONS FINANCIAL CORP DE 7.01 03/30/07 RELIABILITY INC TX 1.01,7.01 04/02/07 RELIV INTERNATIONAL INC DE 5.02 03/29/07 ROTECH HEALTHCARE INC DE 1.01,2.03 03/30/07 ROYAL CARIBBEAN CRUISES LTD 7.01 04/02/07 SALAMON GROUP INC 4.01 03/29/07 SALESFORCE COM INC DE 5.02 03/30/07 SCHLUMBERGER LTD /NV/ P8 7.01 04/02/07 SEARS HOLDINGS CORP DE 5.02,9.01 04/01/07 SEMTECH CORP DE 5.02 03/27/07 SENETEK PLC /ENG/ 1.01,8.01,9.01 03/30/07 SERVOTRONICS INC /DE/ DE 2.02,9.01 03/30/07 SHEARSON FINANCIAL NETWORK INC NV 1.02,9.01 03/27/07 SHELLS SEAFOOD RESTAURANTS INC DE 1.01,3.02,9.01 03/30/07 SIRICOMM INC DE 5.02,9.01 03/28/07 SLM Private Credit Student Loan Trust DE 1.01,2.01,9.01 03/29/07 SMALL WORLD KIDS INC UT 5.02 03/27/07 Smart Energy Solutions, Inc. UT 4.02 03/29/07 Smart Energy Solutions, Inc. UT 4.02 03/29/07 Solvis Group, Inc. 2.01,9.01 04/02/07 SONUS NETWORKS INC DE 5.02 03/28/07 SOUTHCOAST FINANCIAL CORP SC 4.01,9.01 02/07/07 SOUTHERN UNION CO DE 7.01,9.01 04/02/07 SOUTHWALL TECHNOLOGIES INC /DE/ DE 1.01,1.02,2.03 04/02/07 SPATIALIGHT INC NY 3.01 03/27/07 SPATIALIZER AUDIO LABORATORIES INC DE 2.02,9.01 03/28/07 SPHERIX INC DE 1.01,9.01 03/30/07 Standard Aero Holdings Inc. DE 1.01,7.01 04/02/07 Standard Drilling, Inc. 5.02 03/26/07 Stanley, Inc. DE 1.01,2.01,8.01,9.01 04/01/07 STAR SCIENTIFIC INC DE 8.01,9.01 03/30/07 Starm Mortgage Loan Trust 2007-2 DE 1.01 03/30/07 STARWOOD HOTEL & RESORTS WORLDWIDE IN MD 1.01,1.02,5.02,9.01 03/31/07 STATER BROS HOLDINGS INC DE 4.02 03/29/07 STATER BROS HOLDINGS INC DE 8.01,9.01 04/02/07 STEN CORP MN 8.01 04/02/07 STRATOS INTERNATIONAL INC DE 1.01,9.01 03/29/07 SUNPOWER CORP CA 1.01,7.01,9.01 03/27/07 SUNTRUST BANKS INC GA 5.03,9.01 03/28/07 SYMANTEC CORP DE 8.01 04/02/07 SYNIVERSE HOLDINGS INC DE 1.01,9.01 04/02/07 SYNTAX-BRILLIAN CORP DE 1.01,3.02,9.01 03/27/07 SYNTAX-BRILLIAN CORP DE 9.01 11/21/06 AMEND SYNTROLEUM CORP DE 1.01,2.01 03/30/07 Tarpon Industries, Inc. MI 1.01,9.01 03/30/07 TARRAGON CORP NV 4.02 03/27/07 TBS INTERNATIONAL LTD 1.01,2.03,9.01 04/02/07 TEMPLE INLAND INC DE 5.02,8.01 04/01/07 TERABEAM, INC. DE 5.02 03/27/07 TETRIDYN SOLUTIONS INC NV 7.01,9.01 04/02/07 THERMADYNE HOLDINGS CORP /DE DE 2.02,9.01 04/02/07 THORATEC CORP CA 8.01,9.01 03/30/07 TODCO DE 7.01,9.01 04/02/07 TOFUTTI BRANDS INC DE 2.02,9.01 03/30/07 TONGA CAPITAL CORP CO 4.02 03/30/07 TOWN SPORTS INTERNATIONAL HOLDINGS IN DE 5.02,9.01 03/28/07 TOYOTA MOTOR CREDIT CORP CA 1.01,1.02,2.03,9.01 03/28/07 TRANS ENERGY INC NV 2.01,9.01 09/08/06 AMEND TRANSMETA CORP DE 2.02,5.02,7.01,9.01 03/31/07 TRANSOCEAN INC E9 7.01,9.01 04/02/07 Trubion Pharmaceuticals, Inc 5.03,9.01 03/22/07 True North Energy CORP 8.01,9.01 03/26/07 TRUEYOU.COM DE 1.01,2.03 03/28/07 TRUEYOU.COM DE 1.01,2.03 03/28/07 TULLYS COFFEE CORP 7.01,8.01 03/29/07 ULURU INC. NV 4.01,9.01 03/29/07 AMEND UNIVERSAL HOSPITAL SERVICES INC MN 2.01,9.01 04/01/07 USANA HEALTH SCIENCES INC UT 5.02,8.01,9.01 03/30/07 UTEK CORP 8.01,9.01 03/28/07 uWink, Inc. UT 1.01,2.03,3.02,9.01 04/02/07 VALERO ENERGY CORP/TX DE 7.01,9.01 04/02/07 VARSITY GROUP INC 2.02 04/02/07 Venoco, Inc. DE 5.02 03/27/07 VENTANA MEDICAL SYSTEMS INC DE 5.02 04/02/07 Veri-Tek International, Corp. MI 1.01,2.05,2.06,5.02,9.01 03/29/07 VERTICALNET INC PA 3.01,3.02,9.01 03/27/07 VIASPACE Inc. NV 8.01,9.01 04/02/07 VIKING SYSTEMS INC DE 8.01 04/01/07 VISHAY INTERTECHNOLOGY INC DE 8.01,9.01 04/01/07 VITAL IMAGES INC MN 8.01,9.01 04/02/07 VIVUS INC CA 1.01,9.01 03/30/07 VORNADO REALTY LP DE 1.01,2.03,9.01 03/27/07 VYYO INC DE 2.02,9.01 04/02/07 WELLPOINT INC IN 7.01 04/02/07 WESTERN ALLIANCE BANCORPORATION 1.01,8.01 10/20/06 WILLOW FINANCIAL BANCORP, INC. PA 8.01 03/30/07 WIND RIVER SYSTEMS INC DE 5.02,9.01 03/21/07 Winthrop Realty Trust OH 7.01,9.01 03/20/07 Winthrop Realty Trust OH 4.01,9.01 03/19/07 AMEND WOLVERINE TUBE INC DE 1.01,5.02,9.01 03/29/07 World Monitor Trust III - Series H DE 1.02,9.01 04/02/07 World Monitor Trust III - Series I DE 1.02,9.01 04/02/07 World Monitor Trust III - Series J DE 1.01,1.02,9.01 04/02/07 WPCS INTERNATIONAL INC DE 1.01,2.01,9.01 03/30/07 XEROX CORP NY 1.01,9.01 03/31/07 XILINX INC DE 5.02,9.01 03/29/07 ZANETT INC DE 1.01,2.03,9.01 03/29/07 ZIPREALTY INC 1.01,5.02,9.01 03/27/07