SEC NEWS DIGEST Issue 2007-78 April 24, 2007 COMMISSION ANNOUNCEMENTS SEC SUSPENDS TRADING IN INTERNETSTUDIOS.COM, INC. AND WORLD CYBERLINKS CORP. FOR FAILURE TO MAKE REQUIRED PERIODIC FILINGS The Commission announced the temporary suspension of trading of the securities of the following issuers, commencing at 9:30 a.m. EDT on April 24, 2007, and terminating at 11:59 p.m. EDT on May 7, 2007: Internetstudios.com, Inc. (ISTO) World Cyberlinks Corp. (WCYB) The Commission temporarily suspended trading in the securities of Internetstudios.com, Inc. and World Cyberlinks Corp. due to a lack of current and accurate information about the companies because they have not filed periodic reports with the Commission in over two years. This order was entered pursuant to Section 12(k) of the Securities Exchange Act of 1934 (Exchange Act) Section 12(k). 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 this company. Brokers and dealers should be alert to the fact that, pursuant to Exchange Act Rule 15c2-11, at the termination of the trading suspensions, no quotation may be entered relating to the securities of the subject company unless and until the broker or dealer has strictly complied with all of the provisions of the rule. If any broker or dealer is uncertain as to what is required by the rule, it should refrain from entering quotations relating to the securities of this company that has been subject to a trading suspension until such time as it has familiarized itself with the rule and is certain that all of its provisions have been met. Any broker or dealer with questions regarding the rule should contact the staff of the Securities and Exchange Commission in Washington, DC at (202) 551-5720. If any broker or dealer enters any quotation which is in violation of the rule, the Commission will consider the need for prompt enforcement action. If any broker, dealer or other person has any information which may relate to this matter, they should immediately 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. 34-55658) SEC ANNOUNCES ROUNDTABLE DISCUSSIONS REGARDING PROXY PROCESS The Securities and Exchange Commission announced today that it will host a series of roundtable discussions in May on shareholder rights and the federal proxy rules. The first of three roundtables will take place on May 7, 2007 and will consist of panels addressing: The federal role in upholding shareholders' state law rights The purpose and effect of the federal proxy rules Non-binding proposals under the proxy rules Binding proposals under the proxy rules "When Congress charged the SEC with regulating the proxy process for public companies, it created a federal role for the vindication of shareholders' state law rights," said SEC Chairman Christopher Cox. "This roundtable will explore the relationship between the federal proxy rules and state corporation law, and pose questions to the participants about whether this relationship can be improved." The second and third roundtables on proxy voting will take place on May 24 and 25, 2007, respectively. A final agenda and list of participants and moderators will be published for each roundtable closer to the dates of the roundtables. The roundtables will begin at 9:00 a.m. and will be held in the Auditorium at the Commission's headquarters at 100 F Street, NE, Washington, D.C. The roundtables will be open to the public with seating on a first-come, first-served basis. Doors will open at 8:30 a.m. and visitors will be subject to security checks. The roundtable discussions also will be available via webcast on the Commission's Web site at www.sec.gov. The Commission welcomes feedback regarding any of the topics to be addressed at the roundtables. The information that is submitted will become part of the public record of the roundtables. Submissions to the Commission may be provided by any of the following methods: Electronic submissions: Use the Commission's Internet submission form at www.sec.gov/news/press.shtml; or Send an e-mail to rule-comments@sec.gov. Paper submissions: Send paper submissions in triplicate to Nancy M. Morris, Secretary, Securities and Exchange Commission, 100 F Street, N.E., Washington, D.C. 20549-1090. All submissions should refer to File Number 4-537. This file number should be included on the subject line if e-mail is used. To help process and review submissions more efficiently, please use only one method. The Commission will post all submissions on its Web site at www.sec.gov. Please note that all submissions received will be posted without change; the SEC does not edit personal identifying information from submissions. Only information desired to be shared publicly should be submitted. (Press Rel. 2007-71) ENFORCEMENT PROCEEDINGS COMMISSION ORDERS HEARINGS ON REGISTRATION SUSPENSION OR REVOCATION AGAINST FOUR COMPANIES FOR FAILURE TO MAKE REQUIRED PERIODIC FILINGS In conjunction with this trading suspension, the Commission today also instituted public administrative proceedings to determine whether to revoke or suspend for a period not exceeding twelve months the registration of each class of the securities of four companies for failure to make required periodic filings with the Commission: Airbomb.com, Inc. (ABOM) Internetstudios.com, Inc. (ISTO) Megamedia Networks, Inc. (MGCH) World Cyberlinks Corp. (WCYB) In this Order, the Division of Enforcement (Division) alleges that the four issuers are delinquent in their required periodic filings with the Commission. In this proceeding, instituted pursuant to Exchange Act Section 12(j), a hearing will be scheduled before an Administrative Law Judge. At the hearing, the judge will hear evidence from the Division and the respondents to determine whether the allegations of the Division contained in the Order, which the Division alleges constitute failures to comply with Exchange Act Section 13(a) and Rules 13a-1 and 13a-13 thereunder, are true. The judge in the proceeding will then determine whether the registrations pursuant to Exchange Act Section 12 of the securities of these respondents should be revoked, or in the alternative, suspended for a period not exceeding twelve months. The Commission ordered that the Administrative Law Judge in this proceeding issue an initial decision not later than 120 days from the date of service of the order instituting proceedings. (Rel. 34-55659; File No. 3-12620) COMMISSION ORDERS HEARINGS ON REGISTRATION REVOCATION AGAINST SEVEN COMPANIES FOR FAILURE TO MAKE REQUIRED PERIODIC FILINGS The Commission today instituted public administrative proceedings to determine whether to revoke or suspend for a period not exceeding twelve months the registration of each class of the securities of seven companies for failure to make required periodic filings with the Commission: Marex.com, Inc. n/k/a Marex, Inc. (MARX) Modern Computer Systems, Inc. Panther Telecommunications Corp. Royal Casket Distribution Corp. Schoolwurks, Inc. SkyWay Communications Holding Corp. (SWYCQ) South Beach Concepts, Inc. n/k/a Global Franchise Concepts, Inc. In this Order, the Division of Enforcement (Division) alleges that the seven issuers are delinquent in their required periodic filings with the Commission. In this proceeding, instituted pursuant to Exchange Act Section 12(j), a hearing will be scheduled before an Administrative Law Judge. At the hearing, the judge will hear evidence from the Division and the respondents to determine whether the allegations of the Division contained in the Order, which the Division alleges constitute failures to comply with Exchange Act Section 13(a) and Rules 13a-1 and 13a-13 thereunder, are true. The judge in the proceeding will then determine whether the registrations pursuant to Exchange Act Section 12 of the securities of these respondents should be revoked or suspended for a period not exceeding twelve months. The Commission ordered that the Administrative Law Judge in this proceeding issue an initial decision not later than 120 days from the date of service of the order instituting proceedings. (Rel. 34-55660; File No. 3-12621) IN THE MATTER OF TIER ONE, INC. AND BERNARD D. CARELLA SEC SANCTIONS UNREGISTERED BROKER On April 24, the Commission issued an Order Instituting Administrative and Cease-and-Desist Proceedings, Making Findings and Imposing Remedial Sanctions Pursuant to Section 8A of the Securities Act of 1933, and Sections 15(b) and 21C of the Securities Exchange Act of 1934 (Order) against Tier One, Inc. (Tier One) and Bernard D. Carella (Carella). The Order finds that Tier One, and its president and sole stockholder, Carella, acted as securities broker-dealers, without registering as such, in the general solicitation and sale of an unregistered, non-exempt offering of limited partnerships in an oil and gas venture called Abilene Oil & Gas LP (Abilene Offering). The Abilene Offering raised a total of $1.14 million from 52 investors in ten states and Canada. Tier One and Carella sold 19 interests in the Abilene Offering to ten investors in five states, for approximately $342,000. For their efforts, Tier One and Carella received gross commissions of $85,500. Based on the above, the Order finds that Tier One and Carella violated the offering and broker-dealer registration provisions of the federal securities laws. The Order requires Tier One and Carella to cease and desist from committing or causing any violations of the above provisions and bars Carella from association with any broker-dealer for a period of one year. The Order finds Tier One and Carella jointly and severally liable for disgorgement of $85,500 and pre-judgment interest. Based, however, on Tier One and Carella's sworn representations in their financial statements, payment of disgorgement and prejudgment interest is waived and no penalty is imposed on Carella. Tier One and Carella consented to the issuance of the Order without admitting or denying any of the findings in the Order. (Rels. 33-8793; 34-55662; File No. 3-12622) SEC CHARGES HUSBAND OF AMGEN VICE PRESIDENT WITH INSIDER TRADING The Commission today announced the filing of securities fraud charges against the husband of an Amgen vice president for engaging in insider trading in the stock of Abgenix, Inc., a biopharmaceutical company that was acquired by Amgen in April 2006. The Commission's complaint, filed on April 23 in federal district court in Los Angeles, alleges that Gary K. Melton, age 54, of Newbury Park, Calif., misappropriated confidential information from his wife, Amgen's vice president of strategic sourcing and procurement, regarding Abgenix when he purchased Abgenix stock days before Amgen's acquisition of Abgenix was publicly announced. Melton realized illegal profits of $15,252 from his trades and agreed to pay approximately $31,000 to settle the charges. The Commission's complaint alleges that in early November 2005, Melton and his wife discussed the publicly announced favorable results of a clinical trial for an antibody jointly developed by Amgen and Abgenix. At the time, Melton commented to his wife that he might purchase some Abgenix stock, to which his wife said nothing. Melton's wife reported directly to Amgen's chief financial officer and attended meetings where mergers and acquisitions were discussed. A month later, according to the complaint, Melton's wife learned through her employment at Amgen that a public announcement of Amgen's acquisition of Abgenix was imminent. Recalling her earlier conversation with her husband, Melton's wife instructed him not to purchase Abgenix stock, the complaint alleges. The complaint further alleges that Melton understood his wife's unexplained instruction to mean that more favorable news about Abgenix was forthcoming, and that Melton knew, or was reckless in not knowing, that his wife's instruction not to purchase Abgenix stock was based on material nonpublic information she had acquired through her employment at Amgen and that he could not lawfully use such information for his personal benefit. According to the complaint, despite his wife's admonition, Melton nevertheless purchased 2,050 shares of Abgenix stock between December 8 and 13, 2005. After the market closed on December 14, 2005, Amgen and Abgenix issued a joint press release announcing Amgen's acquisition of Abgenix for $22.50 per share, which represented a 54% premium on the closing price of Abgenix stock that day. On December 15, 2005, Melton liquidated his Abgenix stock and realized an illegal profit of $15,252. The complaint alleges that by engaging in such trading, Melton misappropriated material nonpublic information from his wife in breach of his duty of trust and confidence to her. To settle the Commission's charges, Melton consented, without admitting or denying the allegations in the complaint, to a final judgment permanently enjoining him from future violations of the antifraud provisions of Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, and ordering him to pay $15,252 in disgorgement of his illegal trading profits, plus prejudgment interest, and a civil penalty in an amount equal to his trading profits. [SEC v. Gary K. Melton, Civil Action No. 07-2655 GHK (JCx) (C.D. Cal.)] (LR-20085) SEC CHARGES FORMER APPLE GENERAL COUNSEL FOR ILLEGAL STOCK OPTION BACKDATING Commission Also Settles Claims Against Former Apple CFO for $3.5 Million The Commission today filed charges against two former senior executives of Apple, Inc. in a matter involving improper stock option backdating. The Commission accused former General Counsel Nancy R. Heinen of participating in the fraudulent backdating of options granted to Apple's top officers that caused the company to underreport its expenses by nearly $40 million. The Commission's complaint alleges that Heinen, of Portola Valley, California, caused Apple to backdate two large options grants to senior executives of Apple - a February 2001 grant of 4.8 million options to Apple's Executive Team and a December 2001 grant of 7.5 million options to Apple Chief Executive Officer Steve Jobs - and altered company records to conceal the fraud. The Commission also filed, and simultaneously settled, charges against former Apple Chief Financial Officer Fred D. Anderson, of Atherton, California, alleging that Anderson should have noticed Heinen's efforts to backdate the Executive Team grant but failed to take steps to ensure that Apple's financial statements were correct. As part of the settlement, Anderson agreed (without admitting or denying the allegations) to pay approximately $3.5 million in disgorgement and penalties. According to the Commission's complaint, filed in the Northern District of California, Apple granted 4.8 million options to six members of its executive team (including Heinen and Anderson) in February 2001. Because the options were in-the-money when granted (i.e. could be exercised to purchase Apple shares at a below market price), Apple was required to report a compensation charge in its publicly-filed financial statements. The Commission alleges that, in order to avoid reporting this expense, Heinen caused Apple to backdate options to Jan. 17, 2001, when Apple's share price was substantially lower. Heinen is also alleged to have directed her staff to prepare documents falsely indicating that Apple's Board had approved the Executive Team grant on January 17. As a result, Apple failed to record approximately $18.9 million in compensation expenses associated with the option grant. Anderson, who should have realized the implications of Heinen's actions, failed to disclose key information to Apple's auditors and neglected to ensure that the company's financial statements were accurate. Both Heinen and Anderson personally received millions of dollars in unreported compensation as a result of the backdating. The Commission's complaint also alleges improprieties in connection with a December 2001 grant of 7.5 million options to CEO Steve Jobs. Although the options were in-the-money at that time, Heinen - as with the Executive Team grant - caused Apple to backdate the grant to Oct. 19, 2001, when Apple's share price was lower. As a result, the Commission alleges that Heinen caused Apple to improperly fail to record $20.3 million in compensation expense associated with the in- the-money options grant. The Commission further alleges that Heinen then signed fictitious Board minutes stating that the Board had approved the grant to Jobs on October 19 at a "Special Meeting of the Board of Directors" - a meeting that, in fact, never occurred. Heinen is charged with violating Section 17(a) of the Securities Act of 1933 and Sections 10(b), 13(b)(5), and 16(a) of the Securities Exchange Act of 1934 and Rules 10b-5, 13b2-1, 13b2-2, and 16a-3 thereunder, and Heinen is charged with aiding and abetting violations of Sections 10(b), 13(a), 13(b)(2)(A), 13(b)(2)(B), and 14(a) of the Securities Exchange Act of 1934 and Rules 10b-5, 12b-20, 13a-1, 13a- 13, and 14a-9 thereunder. The Commission is seeking injunctive relief, disgorgement, and civil money penalties against Heinen, in addition to an order barring her from serving as an officer or director of a public company. Anderson, without admitting or denying the allegations in the Commission's complaint, has agreed to a permanent injunction from further violations of Sections 17(a)(2) and 17(a)(3) of the Securities Act of 1933 and Section 16(a) of the Securities Exchange Act of 1934 and Rules 13b2-2 and 16a-3 thereunder, and from aiding and abetting further violations of Section 13(a), 13(b)(2)(A), 13(b)(2)(B), and 14(a) of the Securities Exchange Act of 1934 and Rules 12b-20, 13a-1, 13a-13, and 14a-9 thereunder. Anderson also will disgorge $2,953,125 in ill-gotten gains, plus prejudgment interest of $528,107.86 and will pay a civil monetary penalty of $150,000. [SEC v. Nancy R. Heinen and Fred D. Anderson, Case No. 07-2214-HRL (Lloyd). (N.D. Cal.)] (LR- 20086; Press Rel. 2007-70) SEC AMENDS COMPLAINT IN ALLEGED INTERNATIONAL FIDUCIARY CORP. PRIME BANK PONZI-SCHEME CASE The Commission announced today that on April 19 it filed an amended complaint adding certain relief defendants and alleging additional details concerning the fraudulent investment program alleged in its original complaint. According to the original complaint, filed on Dec. 4, 2006, defendants International Fiduciary Corporation, S.A. (IFC), Preston David Pinkett II, Daniel Eric Byer, and Malcolm Cameron Boyd Stevenson raised at least $18.2 million through a fraudulent "asset growth program" purportedly involving risk-free participation in the trading of "1st tier medium-term bank notes." The amended complaint adds as relief defendants two individuals, Terry Martin and Robert Lowrey, both residents of Canada, as well as four Washington State-based companies: CD2E, Inc., M&M Technologies, and Winchell Corporation-each of which the amended complaint alleges Martin controls-and SZE Coast Operating Corporation, which the amended complaint alleges lists Lowrey as its Secretary. The amended complaint also alleges additional details concerning the fraudulent "asset growth program" alleged in the original complaint. The Commission wishes to acknowledge the continuing assistance of the British Columbia Securities Commission. For further information, see Litigation Release No. 19934 (Dec. 5, 2006). [SEC v. International Fiduciary Corp., S.A., et al., U.S. District Court for Eastern District of Virginia (Civil Action No. 1:06CV1354)] (LR-20087) JOSEPH P. NACCHIO, FORMER CHIEF EXECUTIVE OFFICER OF QWEST, FOUND GUILTY OF 19 COUNTS OF INSIDER TRADING IN CRIMINAL CASE The Commission announced today that on April 19 a federal jury found Joseph P. Nacchio, the former chief executive officer of Qwest Communications International Inc., guilty of insider trading in the criminal action brought by the United States Attorneys office in Denver, Colorado. United States v. Joseph P. Nacchio, Case No. 1:05- CR-00545-EWN (D. Colo.) The jury found Nacchio, 57, guilty of 19 counts of insider trading, covering $52 million in stock sales, that were charged in a December 2005 indictment. The jury returned not guilty verdicts on the remaining 23 counts. Nacchio faces up to 10 years in prison and a $1 million fine per count at sentencing, which Judge Nottingham has scheduled for July 27, 2007. Nacchio was released on bond pending his sentencing. He also faces asset forfeiture, the amount of which will be determined by Judge Nottingham at a separate hearing. In March 2005, the Commission filed a complaint in the United States District Court for the District of Colorado against Nacchio and other officers, directors, and employees of the company alleging that from at least April 1, 1999 through March 31, 2002, Nacchio and others at Qwest engaged in a massive financial fraud that hid from the investing public the true source of the company's revenue and earnings growth. The complaint alleged that to meet aggressive targets for Qwest's revenue and earnings growth, Qwest fraudulently and repeatedly relied on immediate revenue recognition from one-time sales of assets known as "IRUs" and certain equipment, while falsely claiming to the investing public that the revenue was recurring. The complaint also alleged that Nacchio and others fraudulently and materially misrepresented Qwest's performance and growth to the investing public and that Nacchio traded on the basis of material nonpublic information. The Commission's civil action has been stayed against Nacchio, pending the outcome of the criminal action. Securities and Exchange Commission v. Joseph P. Nacchio, Robert S. Woodruff, Robin R. Szeliga, Afshin Mohebbi, James J. Kozlowski and Frank T. Noyes, Civ. No. 05-MSK-480 (CBS) (D. Colo.). For additional information on related Commission actions, see Litigation Release No. 19313 (July 26, 2005), Litigation Release No. 19136 (March 15, 2005), Litigation Release No. 19134 (March 15, 2005), Sec. Exch. Act Rel. No. 34-51373 (March 15, 2005), Litigation Release No. 19135 (March 15, 2005), Sec. Exch. Act Rel. No. 34-51375 (March 15, 2005), Sec. Exch. Act Rel. No. 34-51374 (March 15, 2005), Litigation Release No.18936 (October 21, 2004), Litigation Release No. 18800 (July 27, 2004), Litigation Release No. 18754 (June 21, 2004), Litigation Release No. 18755 (June 21, 2004), Litigation Release No.18374 (September 29, 2003), and Litigation Release No. 17996 (February 25, 2003). [United States v. Joseph P. Nacchio, Case No. 1:05-CR-00545-EWN (D. Colo.)] (LR-20088) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF A PROPOSED RULE CHANGES The NASDAQ Stock Market filed a proposed rule change (SR-NASDAQ-2007- 021), which proposed rule change became effective upon filing, to describe how a failure to comply with Nasdaq's requirements concerning direct registration programs is treated. Publication is expected in the Federal Register during the week of April 23. (Rel. 34-55652) A proposed rule change (SR-CBOE-2007-33) filed by the Chicago Board Options Exchange amending certain of its rules, or portions thereof, which have been determined by the exchange to be obsolete, outdated and/or unnecessary has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of April 23. (Rel. 34-55655) PROPOSED RULE CHANGE The Options Clearing Corporation filed a proposed rule change (SR-OCC- 2006-09) under Section 19(b)(2) of the Securities Exchange Act that would add new general choice of law and forum selection provisions to OCC's By-Laws. Publication is expected in the Federal Register during the week of April 23. (Rel. 34-55653) 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 Z TRIM HOLDINGS, INC, 1011 CAMPUS DRIVE, 310-556-0080, MUNDELEIN, IL, 60060, 847-549-60 - 879,996 ($1,253,994.00) Equity, (File 333-142281 - Apr. 23) (BR. 08A) S-3ASR TORO CO, 8111 LYNDALE AVE SOUTH, BLOOMINGTON, MN, 55420-1196, 6128888801 - 0 ($0.00) Debt, (File 333-142282 - Apr. 23) (BR. 10C) S-4 Verso Paper Holdings LLC, 6775 LENOX COURT PARK, BUILDING E, MEMPHIS, TN, 38115, (901) 419-7130 - 0 ($900,000,000.00) Non-Convertible Debt, (File 333-142283 - Apr. 23) (BR. 03) S-8 ATTUNITY LTD, INDUSTRIAL PARK, TECHNION CITY, HAIFA ISRAEL, L3, 32000, 5086513888 - 800,000 ($936,000.00) Equity, (File 333-142284 - Apr. 23) (BR. 03C) SB-2 MIGO SOFTWARE, INC., 555 TWIN DOLPHIN DRIVE, SUITE 650, REDWOOD CITY, CA, 94065, 6502322600 - 22,368,750 ($4,138,219.00) Equity, (File 333-142285 - Apr. 23) (BR. 03A) F-3 ATTUNITY LTD, INDUSTRIAL PARK, TECHNION CITY, HAIFA ISRAEL, L3, 32000, 5086513888 - 689,883 ($807,163.11) Equity, (File 333-142286 - Apr. 23) (BR. 03C) S-8 EURASIA ENERGY LTD, DOWNIEHILLS, BLACKHILLS, PETERHEAD, ABERDEENSHIRE, SCOTLAND, X0, AB42 3LB, 604-681-9588 - 2,000,000 ($500,000.00) Equity, (File 333-142288 - Apr. 23) (BR. 04B) S-8 EDISON INTERNATIONAL, 2244 WALNUT GROVE AVE, STE 369, P O BOX 800, ROSEMEAD, CA, 91770, 6263022222 - 8,500,000 ($438,600,000.00) Equity, (File 333-142289 - Apr. 23) (BR. 02B) S-1 PROTECTIVE LIFE INSURANCE CO, 2801 HIGHWAY 280 SOUTH, BIRMINGHAM, AL, 35223, 2058799230 - 0 ($750,000,000.00) Equity, (File 333-142293 - Apr. 23) (BR. 01B) S-3 IMAGEWARE SYSTEMS INC, 10883 THORNMINT RD, 619-673-8600, SAN DIEGO, CA, 92127, 6196738600 - 0 ($2,233,421.91) Equity, (File 333-142295 - Apr. 23) (BR. 03C) S-3ASR UAL CORP /DE/, 1200 ALGONQUIN ROAD, ELK GROVE TOWNSHIP, IL, 60007, 8477004000 - 0 ($726,000,000.00) Debt Convertible into Equity, 0 ($16,335,019.90) Equity, (File 333-142297 - Apr. 23) (BR. 05C) S-8 MINDSPEED TECHNOLOGIES, INC, 4000 MACARTHUR BOULEVARD, EAST TOWER, NEWPORT BEACH, CA, 92660, 9495793000 - 0 ($3,983,343.00) Equity, (File 333-142298 - Apr. 23) (BR. 10B) S-8 RENTECH INC /CO/, 1331 17TH STREET SUITE 720, DENVER, CO, 80202-1566, 3032988008 - 0 ($8,010,000.00) Equity, (File 333-142299 - Apr. 23) (BR. 06C) N-2 Cohen & Steers Global Income Builder, Inc, 280 PARK AVENUE, NEW YORK, NY, 10017, 212-832-3232 - 50,000 ($1,000,000.00) Equity, (File 333-142300 - Apr. 23) (BR. ) S-1 TAPESTRY PHARMACEUTICALS, INC, 4840 PEARL EAST CIRCLE, SUITE 300W, BOULDER, CO, 80301, 303-516-8500 - 0 ($40,000,000.00) Equity, (File 333-142301 - Apr. 23) (BR. 01C) F-3D PARAMOUNT ENERGY TRUST, 500 630 4TH AVENUE SW, CALGARY, ALBERTA CANADA, A0, 00000, 4032694400 - 4,000,000 ($38,440,000.00) Equity, (File 333-142302 - Apr. 23) (BR. 04C) SB-2 China Public Security Technology, Inc., 646 FIRST AVENUE NORTH, ST. PETERSBURG, FL, 33701, (866) 821-9004 - 0 ($59,288,552.00) Equity, (File 333-142303 - Apr. 23) (BR. 06C) S-8 CRANE CO /DE/, CRANE CO., 100 FIRST STAMFORD PLACE, STAMFORD, CT, 06902, 203-363-7300 - 2,404,219 ($98,488,831.34) Equity, (File 333-142305 - Apr. 23) (BR. 06C) S-4 INVACARE CORP, ONE INVACARE WAY, P O BOX 4028, ELYRIA, OH, 44036, 4403296000 - 175,000,000 ($175,000,000.00) Non-Convertible Debt, (File 333-142306 - Apr. 23) (BR. 10B) N-2 John Hancock Tax-Advantaged Global Shareholder Yield Fund, JOHN HANCOCK FUNDS, 601 CONGRESS STREET, BOSTON, MA, 02210, 617-663-4319 - 50,000 ($1,000,000.00) Equity, (File 333-142307 - Apr. 23) (BR. 17) S-8 CRANE CO /DE/, CRANE CO., 100 FIRST STAMFORD PLACE, STAMFORD, CT, 06902, 203-363-7300 - 150,000 ($6,144,750.00) Equity, (File 333-142308 - Apr. 23) (BR. 06C) S-1 Lumber Liquidators, Inc., 3000 JOHN DEERE ROAD, TOANO, VA, 23168, 757-259-4280 - 0 ($150,000,000.00) Equity, (File 333-142309 - Apr. 23) (BR. ) SB-2 SOLAR ENERTECH CORP, 1600 ADAMS DRIVE, MENLO PARK, CA, 94025, 650-688-5800 - 18,009,365 ($33,497,418.90) Equity, (File 333-142310 - Apr. 23) (BR. 08B) S-3 INVACARE CORP, ONE INVACARE WAY, P O BOX 4028, ELYRIA, OH, 44036, 4403296000 - 135,000,000 ($135,000,000.00) Debt Convertible into Equity, (File 333-142311 - Apr. 23) (BR. 10B) 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 NAME OF ISSUER CODE 8K ITEM NO. DATE COMMENT ------------------------------------------------------------------------------------------------------- 1ST CENTENNIAL BANCORP CA 8.01,9.01 04/20/07 4 KIDS ENTERTAINMENT INC NY 1.01,5.02,9.01 04/16/07 ABIOMED INC DE 5.02,7.01,9.01 04/23/07 ABRAXAS PETROLEUM CORP NV 7.01,9.01 04/23/07 ACCESS NATIONAL CORP VA 2.02,7.01,9.01 04/20/07 ACCESS PHARMACEUTICALS INC DE 1.01,8.01,9.01 04/20/07 AMEND ACCREDITED HOME LENDERS HOLDING CO DE 8.01,9.01 04/18/07 Accredited Mortgage Loan REIT Trust MD 8.01,9.01 04/18/07 ACCURIDE CORP DE 5.02 04/23/07 AcuNetx, Inc. NV 1.01,9.01 04/18/07 ADVANCED BATTERY TECHNOLOGIES, INC. DE 5.02 04/20/07 Advanced Materials Group, Inc. NV 1.01,1.02,2.03 03/01/07 ADVANCED MEDICAL OPTICS INC DE 9.01 04/02/07 AMEND ADVANCED MICRO DEVICES INC DE 1.01,8.01,9.01 04/23/07 AFFILIATED COMPUTER SERVICES INC DE 8.01,9.01 04/21/07 AJS BANCORP INC DE 2.02,9.01 04/23/07 AK STEEL HOLDING CORP DE 7.01,9.01 04/23/07 AKORN INC LA 5.03,9.01 04/23/07 ALBEMARLE CORP VA 2.02,9.01 04/23/07 ALLIED HEALTHCARE INTERNATIONAL INC NY 5.02 04/17/07 ALLSCRIPTS HEALTHCARE SOLUTIONS INC DE 5.02 04/17/07 ALLSTATE LIFE INSURANCE CO 2.02 04/23/07 Alon USA Energy, Inc. DE 5.02 04/23/07 ALTERA CORP DE 2.02,9.01 04/23/07 AMB PROPERTY CORP MD 2.02,7.01,9.01 04/18/07 AMEND AMB PROPERTY LP DE 8.01 04/17/07 AMB PROPERTY LP DE 2.02,7.01,9.01 04/18/07 AMEND AMERICAN TOWER CORP /MA/ DE 8.01,9.01 04/23/07 AMERICAN URANIUM CORP NV 5.01,5.02,9.01 04/19/07 AMGEN INC DE 2.02,9.01 04/23/07 ANIXTER INTERNATIONAL INC DE 1.01,9.01 04/20/07 ANTHRACITE CAPITAL INC MD 1.01,2.03,9.01 04/17/07 APPLE HOSPITALITY TWO INC VA 2.01 04/20/07 ARBIOS SYSTEMS INC DE 4.02 04/17/07 ARCH COAL INC DE 2.02,9.01 04/23/07 ARRAY BIOPHARMA INC DE 8.01,9.01 04/23/07 ARRAY BIOPHARMA INC DE 2.02,9.01 04/23/07 ARROW FINANCIAL CORP NY 2.02,9.01 04/23/07 ASAP SHOW, INC. NV 4.01,9.01 04/13/07 ASIAN FINANCIAL INC WY 5.02 04/23/07 AspenBio Pharma, Inc. CO 3.02,9.01 04/20/07 ATLAS MINING CO ID 4.02 04/23/07 AUTO UNDERWRITERS OF AMERICA, INC. 1.01,2.03,4.01,8.01,9.01 04/19/07 AVATAR SYSTEMS INC TX 2.02,9.01 04/18/07 AVERY DENNISON CORPORATION DE 8.01,9.01 04/23/07 BACKWEB TECHNOLOGIES LTD 2.02,5.02,9.01 04/16/07 BALSAM VENTURES INC NV 1.01,9.01 04/19/07 BANK OF AMERICA CORP /DE/ DE 8.01,9.01 04/23/07 BANK OF HAWAII CORP DE 2.02,9.01 04/23/07 Baoshinn Corp NV 4.01,9.01 04/04/07 BAY NATIONAL CORP 2.02,9.01 04/20/07 BCSB BANKCORP INC 5.02,5.03,9.01 04/18/07 BEL FUSE INC /NJ NJ 5.02,9.01 04/17/07 BIOMARIN PHARMACEUTICAL INC DE 1.01,9.01 04/17/07 BIOMET INC IN 1.01,2.02,9.01 04/20/07 BIOMET INC IN 9.01 01/19/07 AMEND BLACKBOARD INC DE 5.02,9.01 04/19/07 BOSTON SCIENTIFIC CORP DE 2.02,9.01 04/23/07 BPZ ENERGY INC CO 7.01,9.01 04/20/07 BRIGGS & STRATTON CORP WI 5.03,9.01 04/18/07 BUSINESS OBJECTS S.A. 1.01,8.01,9.01 04/20/07 CACI INTERNATIONAL INC /DE/ DE 5.02 04/23/07 Cal Alta Auto Glass Inc NV 5.02 03/31/07 Calamos Asset Management, Inc. /DE/ 2.02,9.01 04/23/07 Calibre Energy, Inc. NV 1.01,3.02,3.03,5.05,7.01,9.01 04/13/07 Calibre Energy, Inc. NV 5.02 04/20/07 CAPITAL AUTO RECEIVABLES LLC DE 8.01,9.01 04/23/07 CAPITAL CITY BANK GROUP INC FL 2.02,9.01 04/23/07 CAPRIUS INC DE 8.01,9.01 04/19/07 CARDINAL HEALTH INC OH 2.02,8.01,9.01 04/23/07 CARDIODYNAMICS INTERNATIONAL CORP CA 3.01,9.01 04/18/07 CELSION CORP MD 8.01,9.01 04/20/07 CENTERSTATE BANKS OF FLORIDA INC FL 2.02,9.01 04/23/07 CENTURY BANCORP INC MA 2.02,9.01 04/23/07 CFS BANCORP INC IN 5.02,7.01,9.01 04/23/07 CHANCELLOR GROUP INC/ NV 1.01,2.03,3.02,5.02,5.05,7.01, 04/13/07 9.01 China Entertainment Group, Inc. NV 4.01,9.01 02/15/07 CHOICEONE FINANCIAL SERVICES INC MI 7.01 04/23/07 CHUBB CORP NJ 2.02,9.01 04/23/07 CITIZENS & NORTHERN CORP PA 2.02,9.01 03/31/07 CITY CAPITAL CORP NV 2.02,8.01,9.01 02/07/07 CKE RESTAURANTS INC DE 1.01,7.01,9.01 04/18/07 CKRUSH, INC. DE 9.01 02/05/07 AMEND CLINICAL DATA INC DE 7.01,9.01 04/20/07 CNB FINANCIAL SERVICES INC WV 2.02,9.01 04/23/07 COACHMEN INDUSTRIES INC IN 2.02,7.01,9.01 04/23/07 COGNEX CORP MA 5.02,9.01 04/18/07 COLONIAL BANCGROUP INC DE 8.01,9.01 04/23/07 AMEND COMMERCIAL BANKSHARES INC FL 8.01,9.01 04/23/07 AMEND Community Partners Bancorp NJ 2.02,9.01 04/23/07 COMPUWARE CORP MI 2.02,9.01 04/18/07 Comtech Group Inc MD 8.01 04/23/07 COMVERSE TECHNOLOGY INC/NY/ NY 5.02,5.03,8.01,9.01 04/20/07 CONSECO INC DE 7.01,9.01 04/20/07 CONSTELLATION BRANDS, INC. DE 5.02 04/18/07 COPART INC CA 7.01,9.01 04/20/07 CORE LABORATORIES N V P7 2.02,9.01 03/31/07 COREL CORP A6 2.02,9.01 04/19/07 AMEND CORUS BANKSHARES INC MN 2.02,9.01 04/20/07 CORUS BANKSHARES INC MN 8.01,9.01 04/23/07 COUNTRYWIDE FINANCIAL CORP DE 5.03,9.01 04/18/07 CRANE CO /DE/ DE 2.02,8.01,9.01 04/23/07 CRESCENT FINANCIAL CORP NC 2.02,8.01,9.01 04/19/07 CRUM & FORSTER HOLDINGS CORP DE 7.01 04/23/07 CRYO CELL INTERNATIONAL INC DE 1.01 04/19/07 CSS INDUSTRIES INC DE 5.02 04/17/07 CUBIST PHARMACEUTICALS INC DE 1.01 04/18/07 DATALOGIC INTERNATIONAL INC DE 8.01 04/16/07 DECODE GENETICS INC DE 7.01,8.01 04/15/07 DELTA AIR LINES INC /DE/ DE 2.02,9.01 04/23/07 DEPOMED INC CA 1.01,9.01 04/20/07 DIMECO INC PA 2.02,9.01 04/23/07 DYNABAZAAR INC DE 5.02 04/18/07 EAGLE BANCORP INC MD 2.02,9.01 04/23/07 EASTERN VIRGINIA BANKSHARES INC VA 2.02,9.01 04/19/07 EDWARDS LIFESCIENCES CORP DE 2.02,9.01 04/23/07 ELCOM INTERNATIONAL INC DE 5.02 04/18/07 ELECTRONICS FOR IMAGING INC DE 3.01 04/17/07 EMVELCO CORP. DE 3.01,9.01 04/19/07 ENDEAVOUR INTERNATIONAL CORP NV 5.02,9.01 04/19/07 Energtek 1.01,8.01 04/17/07 ENSCO INTERNATIONAL INC DE 4.01,9.01 04/17/07 ENZON PHARMACEUTICALS INC DE 8.01,9.01 04/20/07 EQUIFAX INC GA 2.02,9.01 04/23/07 ESCHELON TELECOM INC 2.02,9.01 04/23/07 ETRIALS WORLDWIDE INC. 2.02,8.01,9.01 04/23/07 EUGENE SCIENCE DE 4.01,9.01 09/29/06 EVANS BANCORP INC NY 1.01,5.02,9.01 04/19/07 EVEREST RE GROUP LTD D0 2.02,9.01 03/31/07 EVERGREEN SOLAR INC DE 1.01,2.02,3.02,7.01,9.01 04/17/07 AMEND EVERGREENBANCORP INC WA 2.02,8.01,9.01 04/18/07 EXACT SCIENCES CORP DE 2.02,9.01 04/23/07 EXCHANGE NATIONAL BANCSHARES INC MO 8.01,9.01 04/19/07 EXPLORATION CO OF DELAWARE INC DE 7.01,9.01 04/23/07 EXPRESS SCRIPTS INC DE 2.02,7.01,9.01 03/31/07 FAIRPOINT COMMUNICATIONS INC DE 1.01,5.02,8.01,9.01 04/20/07 FAMILY HEALTHCARE SOLUTIONS INC NV 4.01 02/10/04 Federal Home Loan Bank of Atlanta X1 5.02 04/23/07 FEDERAL REALTY INVESTMENT TRUST MD 8.01 04/23/07 FEDERATED INVESTORS INC /PA/ PA 1.01 04/20/07 FIRST BANCORP OF INDIANA INC IN 2.02,5.02,9.01 04/18/07 FIRST BANCSHARES INC /MO/ MO 2.02,9.01 04/23/07 FIRST BANKS, INC MO 8.01 04/23/07 FIRST CITIZENS BANCSHARES INC /DE/ DE 2.02,7.01,9.01 04/23/07 FIRST COMMONWEALTH FINANCIAL CORP /PA PA 2.02,9.01 04/19/07 FIRST FARMERS & MERCHANTS CORP TN 5.03 04/23/07 FIRST INDIANA CORP IN 8.01,9.01 04/20/07 FIRST INDIANA CORP IN 1.01,9.01 04/17/07 FIRST INDIANA CORP IN 5.04,9.01 04/13/07 FIRST NATIONAL LINCOLN CORP /ME/ ME 2.02 03/31/07 First National Master Note Trust DE 8.01,9.01 04/23/07 FIRST NIAGARA FINANCIAL GROUP INC DE 8.01,9.01 04/17/07 FIRST REGIONAL BANCORP CA 2.02,7.01,9.01 04/17/07 FLORIDA COMMUNITY BANKS INC FL 7.01,9.01 04/23/07 FORCE PROTECTION INC NV 1.01 04/17/07 Franchise Capital CORP NV 4.01 04/18/07 FUELCELL ENERGY INC DE 1.01,8.01,9.01 04/19/07 GAMCO INVESTORS, INC. ET AL NY 2.03,9.01 04/18/07 GATEWAY ENERGY CORP/NE DE 7.01,9.01 04/23/07 GENELABS TECHNOLOGIES INC /CA CA 5.02,9.01 04/23/07 GENERAL METALS CORP DE 3.02,8.01,9.01 04/23/07 GENESCO INC TN 7.01,9.01 04/20/07 GENITOPE CORP DE 8.01,9.01 04/19/07 GENTEX CORP MI 2.02,9.01 04/23/07 GENUINE PARTS CO GA 8.01,9.01 04/23/07 GeoEye, Inc. DE 8.01 04/23/07 GEORESOURCES INC CO 1.01,2.01,3.01,3.02,5.01,5.02, 04/17/07 5.03,7.01,9.01 GIGABEAM CORP DE 1.01,2.03,3.01,3.02 04/17/07 GLOBAL AIRCRAFT SOLUTIONS, INC. AZ 2.02,7.01,9.01 04/23/07 GOLD STANDARD INC UT 5.03,9.01 04/18/07 GOLDEN OVAL EGGS LLC DE 5.02 04/19/07 GOODRICH PETROLEUM CORP DE 2.02,9.01 04/23/07 GOODYEAR TIRE & RUBBER CO /OH/ OH 1.01,2.03,9.01 04/20/07 Google Inc. DE 1.01,9.01 04/20/07 Grant Life Sciences, Inc. NV 4.01,9.01 04/17/07 GROUP 1 AUTOMOTIVE INC DE 7.01,9.01 04/19/07 GRYPHON GOLD CORP NV 1.01,5.02 04/20/07 GSAMP Trust 2007-HE2 DE 8.01,9.01 04/20/07 GYMBOREE CORP DE 5.02,5.03,9.01 04/17/07 GYMBOREE CORP DE 7.01 04/17/07 HarborView 2007-2 DE 8.01,9.01 04/23/07 HARDINGE INC NY 1.01,9.01 04/19/07 HARSCO CORP DE 2.02 04/23/07 HASBRO INC RI 2.02,9.01 04/23/07 HEARTLAND OIL & GAS CORP NV 1.01,3.02,5.01,5.02,9.01 04/19/07 HERCULES INC DE 8.01 04/23/07 HINES HORTICULTURE INC DE 3.01,7.01,9.01 04/18/07 Home System 1.01,9.01 04/20/07 Horne International, Inc. DE 1.01,5.03,9.01 04/23/07 HS3 TECHNOLOGIES INC. 1.01,9.01 04/19/07 HUMAN BIOSYSTEMS INC CA 1.01,2.03 04/23/07 IA GLOBAL INC DE 1.01 04/23/07 ICO INC TX 7.01 04/17/07 IEC ELECTRONICS CORP DE 2.02,9.01 04/23/07 Ignis Petroleum Group, Inc. 4.01,9.01 03/20/07 AMEND Independent BancShares, Inc. FL 2.02,9.01 04/19/07 INDEPENDENT BANK CORP /MI/ MI 2.02,9.01 04/23/07 INGERSOLL RAND CO LTD 5.02 04/17/07 INLAND REAL ESTATE CORP MD 1.01,8.01,9.01 04/23/07 INNOVATIVE CARD TECHNOLOGIES INC DE 8.01 04/18/07 INTERACTIVE INTELLIGENCE INC IN 1.01,9.01 04/17/07 INTERPOOL INC DE 1.01,9.01 04/20/07 INTRICON CORP PA 1.01,7.01,9.01 04/19/07 INVERNESS MEDICAL INNOVATIONS INC DE 9.01 03/12/07 AMEND IWT TESORO CORP NV 9.01 04/18/07 J P MORGAN CHASE & CO DE 9.01 04/19/07 JDA SOFTWARE GROUP INC DE 2.02,9.01 04/23/07 JUNIPER NETWORKS INC DE 2.02,9.01 04/23/07 KAL ENERGY INC DE 5.02,9.01 04/20/07 KANSAS CITY SOUTHERN DE 1.01,2.03 04/17/07 Kansas City Southern de Mexico, S. de O5 1.01,2.03 04/17/07 KENSEY NASH CORP DE 2.02,9.01 04/23/07 KIMBERLY CLARK CORP DE 2.02,9.01 04/23/07 KINETIC CONCEPTS INC /TX/ TX 5.02 04/23/07 KINGS ROAD ENTERTAINMENT INC DE 1.01,2.01,3.02,4.01,5.02,5.03, 12/03/06 8.01,9.01 KNBT BANCORP INC PA 8.01,9.01 04/23/07 KRAFT FOODS INC VA 8.01,9.01 04/23/07 KREISLER MANUFACTURING CORP DE 1.01 04/20/07 L 3 COMMUNICATIONS HOLDINGS INC DE 2.02,9.01 04/23/07 LADISH CO INC WI 2.02,9.01 04/20/07 Lawson Software, Inc. MN 1.01,2.03,3.02,8.01,9.01 04/17/07 LEESPORT FINANCIAL CORP PA 5.02,9.01 04/17/07 LEHMAN ABS CORP BACKED TRUST CERTS SE DE 8.01,9.01 04/15/07 LEHMAN ABS CORP REPACK AMER GEN FLOAT DE 8.01,9.01 04/15/07 LIGHTSCAPE TECHNOLOGIES INC. NV 5.03,7.01,9.01 04/20/07 LIGHTSCAPE TECHNOLOGIES INC. NV 5.03,7.01 04/20/07 AMEND LINCOLN BANCORP /IN/ IN 2.02,5.02,9.01 04/17/07 LINN ENERGY, LLC DE 7.01,9.01 04/23/07 LODGENET ENTERTAINMENT CORP DE 5.02 04/20/07 LOGIC DEVICES INC CA 5.02,9.01 04/19/07 LogSearch, Inc. NV 1.01,2.01,3.02,5.01,5.06,9.01 04/18/07 LONE STAR TECHNOLOGIES INC DE 8.01,9.01 04/23/07 LUBYS INC DE 1.01,5.02,9.01 04/20/07 LUFKIN INDUSTRIES INC TX 2.02,9.01 04/18/07 M & F WORLDWIDE CORP DE 5.02 04/23/07 MACE SECURITY INTERNATIONAL INC DE 3.01,9.01 04/18/07 MAGELLAN PETROLEUM CORP /DE/ DE 5.03,8.01,9.01 04/23/07 MAINSTREET BANKSHARES INC VA 2.02,8.01,9.01 04/19/07 MARINER ENERGY INC DE 7.01,9.01 04/23/07 MARKWEST HYDROCARBON INC DE 8.01,9.01 04/20/07 MARTIN MIDSTREAM PARTNERS LP DE 7.01,9.01 04/23/07 MATHSTAR INC MN 8.01,9.01 04/23/07 MAXUS REALTY TRUST INC. 8.01 04/17/07 MBT FINANCIAL CORP MI 2.02,9.01 04/23/07 MDU COMMUNICATIONS INTERNATIONAL INC DE 8.01 04/11/07 MDU RESOURCES GROUP INC DE 2.02,7.01,9.01 04/23/07 MECHANICAL TECHNOLOGY INC NY 5.02 04/20/07 MED GEN INC NV 3.02,8.01 04/23/07 Medical Media Television, Inc. FL 1.01,3.02,5.03,9.01 04/20/07 MEDICAL SOLUTIONS MANAGEMENT INC. NV 1.01,3.02,9.01 04/17/07 MEDIMMUNE INC /DE DE 1.01,8.01,9.01 04/23/07 MELLON FINANCIAL CORP PA 1.01,5.03,9.01 04/17/07 MELLON FINANCIAL CORP PA 2.02,9.01 04/17/07 MERCURY COMPUTER SYSTEMS INC MA 2.03,8.01,9.01 04/20/07 MID WISCONSIN FINANCIAL SERVICES INC WI 2.02,9.01 04/23/07 MIDDLEFIELD BANC CORP OH 2.01,8.01,9.01 04/19/07 MINDSPEED TECHNOLOGIES, INC DE 2.02,9.01 04/23/07 MOBILEPRO CORP DE 8.01 04/17/07 Molecular Insight Pharmaceuticals, In MA 5.02,9.01 04/18/07 MOVE INC DE 5.02 04/19/07 MSC SOFTWARE CORP DE 2.02,9.01 04/17/07 MTC TECHNOLOGIES INC DE 5.02,9.01 04/18/07 MULTIBAND CORP MN 8.01 04/11/07 NANO PROPRIETARY INC TX 3.02,9.01 04/18/07 NASB FINANCIAL INC MO 8.01 04/23/07 NATIONAL PATENT DEVELOPMENT CORP DE 2.01 04/17/07 NATURALLY ADVANCED TECHNOLOGIES INC A1 8.01,9.01 04/12/07 NETMANAGE INC DE 5.02,7.01,9.01 04/23/07 NEVADA GOLD & CASINOS INC NV 1.01,9.01 04/18/07 NEW HAMPSHIRE THRIFT BANCSHARES INC DE 1.01,9.01 04/16/07 AMEND NewMarket China, Inc. NV 4.01,9.01 04/20/07 NewMarket China, Inc. NV 4.02 04/17/07 NEXMED INC NV 5.02 04/23/07 NORTHERN ETHANOL, INC. DE 4.02 11/21/06 AMEND NORTHERN OIL & GAS, INC. 7.01,9.01 04/23/07 NORWOOD FINANCIAL CORP PA 2.02,9.01 04/23/07 Novelis Inc. A6 8.01,9.01 04/23/07 O A K FINANCIAL CORP MI 2.02,9.01 01/19/07 OCCAM NETWORKS INC/DE DE 3.01,9.01 04/18/07 ONEOK INC /NEW/ OK 8.01,9.01 04/23/07 OPLINK COMMUNICATIONS INC DE 1.01,9.01 04/22/07 optionsXpress Holdings, Inc. DE 2.01,9.01 04/19/07 AMEND Orchids Paper Products CO /DE DE 1.01,2.03,9.01 04/09/07 OVERLAND STORAGE INC CA 2.02,2.05,9.01 04/19/07 PACIFIC FINANCIAL CORP WA 5.02,9.01 04/17/07 PACIFICNET INC DE 2.02,9.01 04/17/07 PACTIV CORP DE 2.02,9.01 04/23/07 PARKE BANCORP, INC. NJ 2.02,9.01 04/23/07 PARKER HANNIFIN CORP OH 4.01,9.01 04/17/07 PATRON SYSTEMS INC DE 8.01,9.01 04/18/07 PAXAR CORP NY 8.01,9.01 04/23/07 PEAPACK GLADSTONE FINANCIAL CORP NJ 5.03,9.01 04/19/07 PENNS WOODS BANCORP INC PA 2.02,9.01 04/20/07 PEOPLES FINANCIAL SERVICES CORP/ PA 9.01 03/31/07 PERMIAN BASIN ROYALTY TRUST TX 2.02,9.01 04/20/07 PHARMACOPEIA DRUG DISCOVERY INC DE 8.01,9.01 04/23/07 PHARMACYCLICS INC DE 8.01,9.01 04/23/07 PHOENIX FOOTWEAR GROUP INC DE 5.02,9.01 04/23/07 PHOENIX INTERESTS INC 4.01 04/11/07 AMEND Piedmont Mining Company, Inc. NC 1.01,9.01 04/17/07 PIONEER NATURAL RESOURCES CO DE 7.01,9.01 04/23/07 PLATINUM ENERGY RESOURCES INC DE 7.01,9.01 04/23/07 PLIANT CORPORORATION DE 3.02,5.02 04/17/07 PLUM CREEK TIMBER CO INC DE 2.02,9.01 04/23/07 PLX TECHNOLOGY INC DE 2.02,9.01 04/23/07 PRB Energy, Inc. NV 5.02,9.01 04/18/07 PREFORMED LINE PRODUCTS CO OH 1.01,9.01 04/23/07 PREFORMED LINE PRODUCTS CO OH 2.02,9.01 04/23/07 Prime Mortgage Trust 2007-1 DE 9.01 03/30/07 PRINCIPAL FINANCIAL GROUP INC DE 7.01 04/20/07 PRIVATEBANCORP, INC DE 2.02,9.01 04/23/07 PRO DEX INC CO 8.01,9.01 04/23/07 QLT INC/BC A1 2.02,9.01 04/23/07 QUANTA SERVICES INC DE 5.02,9.01 04/17/07 QUEST RESOURCE CORP NV 7.01 04/23/07 QUIKSILVER INC DE 5.02 04/17/07 QUOVADX INC DE 1.01,9.01 04/23/07 RADYNE CORP DE 2.02 04/23/07 RAINMAKER SYSTEMS INC CA 1.01,7.01,9.01 04/19/07 RANGE RESOURCES CORP DE 2.02,7.01,9.01 04/23/07 RASER TECHNOLOGIES INC UT 1.01,9.01 04/23/07 Ready Mix, Inc. NV 5.02 04/20/07 REINSURANCE GROUP OF AMERICA INC MO 2.02,9.01 04/23/07 RESMED INC DE 2.02,9.01 04/23/07 Resource Capital Corp. MD 1.01,2.03,9.01 04/20/07 RIVER VALLEY BANCORP IN 2.02,9.01 04/17/07 RIVIERA HOLDINGS CORP NV 7.01,9.01 04/23/07 ROHM & HAAS CO DE 2.02,9.01 04/23/07 Rotoblock CORP NV 5.02 04/18/07 SAIC, Inc. DE 5.02 04/19/07 SALTON INC DE 1.01,4.01,9.01 04/13/07 AMEND SAN JUAN BASIN ROYALTY TRUST TX 2.02,9.01 04/20/07 Santa Lucia Bancorp CA 2.02,9.01 04/20/07 SCANSOURCE INC SC 1.01,9.01 04/20/07 SCIENTIFIC ENERGY INC UT 1.01 04/23/07 SELIGMAN SELECT MUNICIPAL FUND INC MD 7.01,9.01 04/23/07 SILICON IMAGE INC DE 5.02,9.01 04/17/07 SILVER SCREEN STUDIOS INC GA 4.01 03/20/07 SIMMONS FIRST NATIONAL CORP AR 8.01 04/23/07 SIRONA DENTAL SYSTEMS, INC. DE 5.02 04/23/07 SMART Modular Technologies (WWH), Inc 5.02 04/20/07 SONIC AUTOMOTIVE INC DE 5.02 04/19/07 SONORAN ENERGY INC WA 5.02 04/23/07 SOUTHERN MISSOURI BANCORP INC MO 8.01,9.01 04/19/07 Southern National Bancorp of Virginia VA 2.02,7.01,9.01 04/19/07 SOUTHWALL TECHNOLOGIES INC /DE/ DE 5.02 04/16/07 SPECTRX INC DE 1.01,2.03 04/23/07 STATE BANCORP INC NY 2.02,9.01 04/23/07 STEEL DYNAMICS INC IN 5.02,8.01,9.01 04/16/07 STERLING FINANCIAL CORP /WA/ WA 2.02,9.01 04/23/07 SYDYS CORP NV 5.02,8.01,9.01 04/16/07 SYNOVUS FINANCIAL CORP GA 2.02,7.01,9.01 04/23/07 T-3 ENERGY SERVICES INC TX 5.02 04/23/07 TANDY BRANDS ACCESSORIES INC DE 2.02,2.05,8.01,9.01 04/23/07 TARGET CORP MN 8.01 04/23/07 TARRANT APPAREL GROUP CA 1.02,9.01 04/19/07 TD BANKNORTH INC. DE 2.01,5.03,9.01 04/20/07 TECUMSEH PRODUCTS CO MI 7.01,9.01 04/18/07 TELEPHONE & DATA SYSTEMS INC /DE/ DE 2.02,3.01,4.02,8.01,9.01 04/20/07 TELKONET INC 3.01,5.02,9.01 04/17/07 TERAYON COMMUNICATION SYSTEMS DE 8.01,9.01 04/23/07 TERAYON COMMUNICATION SYSTEMS DE 1.01,3.03,5.02,9.01 04/21/07 TEXAS INSTRUMENTS INC DE 2.02,9.01 04/23/07 Tiger Ethanol International Inc. NV 4.01,9.01 03/30/07 TOPPS CO INC DE 1.01 04/23/07 TRANSCEND SERVICES INC DE 2.02,9.01 04/23/07 TreeHouse Foods, Inc. DE 1.01,7.01,9.01 04/20/07 TRESTLE HOLDINGS INC DE 1.01,5.01,5.02,7.01 04/20/07 TRIPOS INC UT 1.01,9.01 04/18/07 U.S. Shipping Partners L.P. DE 8.01 04/20/07 UAL CORP /DE/ DE 8.01,9.01 04/23/07 ULTRA CLEAN HOLDINGS INC 2.02,9.01 04/23/07 UNICO INC /AZ/ AZ 5.02 04/16/07 United Financial Bancorp Inc 2.02,9.01 04/20/07 UNITED FIRE & CASUALTY CO IA 2.02,9.01 03/31/07 UNITED STATES CELLULAR CORP DE 2.02,3.01,8.01,9.01 04/23/07 UNITED SURGICAL PARTNERS INTERNATIONA DE 8.01,9.01 04/18/07 UNITY WIRELESS CORP DE 4.02 04/20/07 UNITY WIRELESS CORP DE 2.02 04/20/07 UNITY WIRELESS CORP DE 5.02 04/20/07 UNIVISION COMMUNICATIONS INC DE 8.01,9.01 04/23/07 VENTURE FINANCIAL GROUP INC WA 8.01,9.01 04/23/07 VERSO TECHNOLOGIES INC MN 2.01,3.02,9.01 04/17/07 ViewPoint Financial Group X1 8.01,9.01 04/20/07 VIPER POWERSPORTS INC 3.02 04/18/07 VISCOUNT SYSTEMS INC NV 3.02 04/16/07 VISHAY INTERTECHNOLOGY INC DE 1.01,9.01 04/20/07 VOLKSWAGEN AUTO LEASE/LOAN UNDERWRITT DE 1.02,2.01,8.01,9.01 04/20/07 VOLTERRA SEMICONDUCTOR CORP 2.02,9.01 04/23/07 WARWICK VALLEY TELEPHONE CO NY 5.02,9.01 04/23/07 WASHINGTON MUTUAL, INC WA 5.02 04/17/07 WASHINGTON TRUST BANCORP INC RI 2.02,9.01 04/23/07 WASTE CONNECTIONS INC/DE DE 2.02,7.01,9.01 04/23/07 Waterbank of America (USA) Inc. UT 5.02,9.01 04/11/07 WELLS REAL ESTATE INVESTMENT TRUST IN MD 8.01 04/20/07 WESTERN ALLIANCE BANCORPORATION 2.02,9.01 04/23/07 WESTERN ALLIANCE BANCORPORATION 5.02,5.03,5.05 04/18/07 WESTERN POWER & EQUIPMENT CORP DE 1.01,9.01 04/17/07 WESTSIDE ENERGY CORP NV 8.01,9.01 04/20/07 WEYERHAEUSER CO WA 5.02 04/19/07 WHERIFY WIRELESS INC DE 1.01,9.01 04/18/07 WIND RIVER SYSTEMS INC DE 5.02 04/19/07 WINTRUST FINANCIAL CORP IL 2.02,9.01 04/23/07 WITNESS SYSTEMS INC DE 8.01 04/06/07 WOODWARD GOVERNOR CO DE 2.02,9.01 04/23/07 ZEBRA TECHNOLOGIES CORP/DE DE 1.01,9.01 03/19/07 ZENITH NATIONAL INSURANCE CORP DE 2.02,9.01 04/23/07