SEC NEWS DIGEST Issue 2007-122 June 26, 2007 ENFORCEMENT PROCEEDINGS SEC FILES SETTLED ACTIONS AGAINST KEVIN B. COLLINS AND IBM FOR ASSISTING IN DOLLAR GENERAL CORPORATION'S ACCOUNTING FRAUD The Commission today announced the filing of a settled civil action against Kevin B. Collins, an employee of International Business Machines Corporation (IBM), for aiding and abetting Dollar General Corporation's commission of accounting fraud. The Commission filed the civil action against Collins in the United States District Court for the Middle District of Tennessee. As set forth in the Commission's complaint, Collins assisted Dollar General's commission of accounting fraud through a sham transaction that was designed to achieve a particular accounting result for Dollar General. Also today, the Commission instituted a settled cease-and-desist proceeding against IBM for its role in the Dollar General fraud and for IBM's own books and records violations. According to the Commission's complaint, in 1999, IBM and Dollar General agreed that Dollar General would lease new electronic cash registers from IBM to replace Dollar General's old registers. As originally planned, Dollar General would phase out the old registers and purchase the new IBM equipment over a multi-year period. As alleged in the Commission's complaint, in the second half of 2000, IBM, through Collins, instead suggested that Dollar General accelerate the roll-out of new IBM equipment by leasing for approximately $10 million all of the new equipment by the end of 2000. This would have the result of increasing IBM's revenue for fiscal year 2000, as well as increasing Collins' bonus compensation for that period. As alleged by the Commission, Dollar General initially rejected the proposal, however, due to an accounting problem. Specifically, if Dollar General replaced all of the Omron equipment, it would be required to write off the book value of that equipment as an expense. This "book loss" problem, as it became known, in turn, would have a negative impact on Dollar General's earnings for its fiscal year 2000. The Commission further alleges in its complaint that IBM, through Collins, devised a way to solve Dollar General's "book loss" problem. Specifically, Collins proposed that IBM would purchase Dollar General's old cash registers for approximately $11 million. As alleged, by selling the equipment at that price, Dollar General would avoid most of the negative consequences of having to write off the book value of the equipment that would have occurred if it simply replaced the old registers with the new IBM equipment. According to the Commission's complaint, the proposed "purchase" was not a bona fide transaction because, among other reasons, IBM's purchase price for Dollar General's old cash registers was repaid to IBM by an offsetting increase in the amount that Dollar General was to pay for the new IBM equipment. In addition, although IBM agreed to buy the Omron equipment for more than Dollar General was going to pay for the new IBM registers, IBM and Collins knew that the old cash registers were worthless to IBM, IBM intended to destroy the equipment, and ultimately IBM never took possession of any of the sales registers. As alleged, IBM nevertheless engaged in the "purchase" and Dollar General removed the old cash registers from its books and minimized the negative impact on its earnings in fiscal year 2000. The Commission's complaint alleges that, as a result of his conduct, Collins aided and abetted Dollar General's violations of Sections 10(b), 13(a), and 13(b)(2)(A) of the Exchange Act and Exchange Act Rules 10b-5, 12b-20 and 13a-11. Collins has agreed, without admitting or denying the allegations in the complaint, to the entry of a final judgment permanently enjoining him from aiding and abetting violations of these provisions. In addition, the final judgment orders Collins to pay $95,000, comprising $48,769 in disgorgement, $21,231 in prejudgment interest and a civil penalty of $25,000. Collins' settlement is subject to court approval. In the related administrative proceeding instituted on June 25 against IBM, the Commission found that, as a result of the above-referenced conduct, IBM caused Dollar General's violations of Sections 10(b), 13(a), and 13(b)(2)(A) of the Securities Exchange Act of 1934 and Exchange Act Rules 10b-5, 12b-20 and 13a-11. The Commission's order also finds that IBM maintained inaccurate books and records during 2000 and 2001 as a result of numerous discrete revenue recognition errors that took place in the United States and at least 23 other countries, totaling approximately $577 million in revenues over that two-year period. The order also finds that IBM violated Section 13(b)(2)(A) by failing to keep accurate books and records. IBM, without admitting or denying the Commission's findings, consented to the issuance of the Commission's order directing IBM to cease and desist from committing or causing future violations of these provisions. Under the terms of the order, IBM also undertakes to pay $7 million to the court in connection with the Commission's previously filed action SEC v. Dollar General, et al. C.A. No. 3:05-0283 (M.D. Tenn.). For further information see SEC v. Dollar General, et al. Litigation Release No. 19174 (April 7, 2005) and Litigation Release No. 19653 (April 12, 2006). [SEC v. Kevin B. Collins, Civil Action No. 3:07-0679 (M.D. Tenn.)] (LR-20166; AAE Rel. 2624); [In the Matter of International Business Machines Corporation - Rel. 34-55954; File No. 3-12666; AAE Rel. 2623) SEC SUES LONDON-BASED HEDGE FUND ADVISER GLG PARTNERS, L.P. FOR ILLEGAL SHORT SELLING IN CONNECTION WITH PUBLIC OFFERINGS GLG Agrees to Pay Over $3.2 Million to Settle Charges The Commission today announced settled enforcement actions against London-based hedge fund adviser GLG Partners, L.P. for illegal short selling in connection with fourteen public offerings. In particular, over a two-year period GLG made over $2.2 million in four of its managed hedge funds by engaging in multiple violations of Rule 105 of Regulation M of the Securities Exchange Act of 1934. Rule 105, designed to prevent manipulative short selling, prohibits covering certain short sales with securities obtained in a public offering. In settlement, GLG agreed to a cease-and-desist order and payment of over $3.2 million in disgorgement, prejudgment interest, and penalties. In accepting GLG's settlement offer, the Commission considered remedial acts undertaken by GLG and GLG's cooperation in the Commission's investigation. Without admitting or denying the findings, GLG consented to the Commission order that finds, from July 2003 through May 2005, GLG violated Rule 105 on 16 occasions in 14 different public offerings in the following funds: GLG Market Neutral Fund; GLG North American Opportunity Fund; GLG Technology Fund; and GLG European Long Short Fund. At the time, GLG did not have any policies, procedures or training on Rule 105. GLG's payment includes disgorgement of $2,214,180 and prejudgment interest of $489,455.94. GLG also will pay a $500,000 penalty in a related civil penalty action brought pursuant to Section 21(d)(3) of the Securities Exchange Act of 1934. As part of the settlement, GLG has undertaken to: adopt and implement policies and procedures focused on compliance with Rule 105; provide training on Rule 105 to its employees, including its compliance and legal personnel; and designate a senior-level employee responsible for overseeing GLG's compliance with Rule 105. The Commission thanks the Financial Services Authority in the United Kingdom for its assistance in this matter. (Rel. 34-55956; File No.3- 12667); [SEC v. GLG Partners, L.P., 07CV01136 D.D.C.] (LR-20167; Press Rel. 2007-122) CORRECTIONS AND ADDITIONS An incorrect release number was included in the June 21st issue of the Digest in a summary entitled COURT ENTERS FINAL JUDGMENT AGAINST FORMER BROKER FOR ROLE IN MUTUAL FUND MARKET TIMING AND LATE TRADING. The correct release number is LR-20161. SELF-REGULATORY ORGANIZATIONS PROPOSED RULE CHANGE The Depository Trust Company filed a proposed rule change (SR-DTC- 2007-04) under Section 19(b)(3)(A) of the Securities Exchange Act which would add a new Policy Statement on the Eligibility of Foreign Securities to DTC's rules. Under the new Policy Statement, certain unregistered foreign securities would be eligible for deposit and book-entry transfer through the facilities of DTC. Publication is expected in the Federal Register during the week of June 25. (Rel. 34- 55940) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change (SR-BSE-2007-23) and Amendment No. 1 thereto filed by the Boston Stock Exchange to amend Section 5 (Obligations of Market Makers) of Chapter VI of the Rules of the Boston Options Exchange for clarification purposes regarding the guaranteed directed order 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 June 25. (Rel. 34-55945) 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 INTEGRATED SILICON SOLUTION INC, 2231 LAWSON LANE, SANTA CLARA, CA, 95054-3311, 4085880800 - 0 ($4,719,000.00) Equity, (File 333-144006 - Jun. 25) (BR. 10B) S-1 WESTMORELAND COAL CO, 2 NORTH CASCADE AVENUE 14TH FLOOR, COLORADO SPRINGS, CO, 80903, 7194422600 - 0 ($104,580,000.00) Equity, (File 333-144008 - Jun. 25) (BR. 04C) S-3ASR EQUIFAX INC, 1550 PEACHTREE ST NW, ATLANTA, GA, 30302, 4048858000 - 0 ($0.00) Debt, (File 333-144009 - Jun. 25) (BR. 11B) F-1 Cosan Ltd., AV. PRESIDENTE JUSCELINO KUBITSCHEK, 1726, 6TH FLOOR, SAO PAULO, SP, D5, 04543-000, 55-11-3897-9797 - 0 ($2,000,000,000.00) Equity, (File 333-144010 - Jun. 25) (BR. 04B) SB-2 AMCA RES0URCES, INC., 160 FREDERICK STREET, SUITE 906, TORONTO, A6, M5A4H9, 800-263-5145 - 2,000,000 ($100,000.00) Equity, (File 333-144011 - Jun. 25) (BR. 04) S-3 LINEAR TECHNOLOGY CORP /CA/, 1630 MCCARTHY BLVD, MILPITAS, CA, 95035, 4084321900 - 1,000,000,000 ($1,000,000,000.00) Debt Convertible into Equity, (File 333-144012 - Jun. 25) (BR. 10B) S-8 NUTRA PHARMA CORP, 4001 NW 73RD WAY, CORAL SPRINGS, FL, 33065, 954-509-0911 - 25,000,000 ($1,650,000.00) Equity, (File 333-144013 - Jun. 25) (BR. 01B) SB-2 Nuevo Financial Center, Inc., 9348 BASILE ROUTHIER, MONTREAL QUEBEC, CANADA H2M 1T8, A8, 00000, 5142586441 - 6,500,000 ($5,200,000.00) Equity, (File 333-144014 - Jun. 25) (BR. 11B) S-8 DIRECT INSITE CORP, 80 ORVILLE DR, BOHEMIA, NY, 11716, 5162441500 - 5,496,667 ($14,016,500.85) Equity, (File 333-144015 - Jun. 25) (BR. 03B) S-8 Macquarie Infrastructure CO LLC, 125 WEST 55TH STREET, 22ND FLOOR, NEW YORK, NY, 10019, 212-231-1000 - 0 ($4,478,000.00) Other, (File 333-144016 - Jun. 25) (BR. 04) S-8 IMMUNICON CORP, 3401 MASONS MILL RD, SUITE 100, HUNTINGTON VALLEY, PA, 19006, 215 830 0777 X121 - 0 ($1,393,000.00) Equity, (File 333-144017 - Jun. 25) (BR. 10B) S-3 INVESTOOLS INC, 45 ROCKEFELLER PLAZA, SUITE 2012, NEW YORK, NY, 10111, 801-816-6918 - 0 ($104,192,200.64) Equity, (File 333-144019 - Jun. 25) (BR. 11A) S-8 KNOLL INC, 1235 WATER ST, EAST GREENVILLE, PA, 18041, 2156797991 - 0 ($47,440,000.00) Equity, (File 333-144020 - Jun. 25) (BR. 06A) SB-2 LIBERTY STAR URANIUM & METALS CORP., 3024 E. FORT LOWELL ROAD, TUCSON, AZ, 85716, 520-731-8786 - 11,122,731 ($4,894,001.64) Equity, (File 333-144021 - Jun. 25) (BR. 04B) S-4 PROCENTURY CORP, 465 CLEVELAND AVENUE, WESTERVILLE, OH, 43082, 6148952000 - 3,000,000 ($50,700,000.00) Equity, (File 333-144022 - Jun. 25) (BR. 01B) S-8 WIND RIVER SYSTEMS INC, 500 WIND RIVER WAY, ALAMEDA, CA, 94501, 5107484100 - 10,125,000 ($104,192,500.00) Equity, (File 333-144023 - Jun. 25) (BR. 03C) S-3ASR Public Storage, 701 WESTERN AVENUE, GLENDALE, CA, 91201-2349, 818-244-8080 - 0 ($500,000,000.00) Unallocated (Universal) Shelf, (File 333-144026 - Jun. 25) (BR. 08) S-1 Fortress America Acquisition CORP II, 1005 NORTH GLEBE ROAD, SUITE 500, ARLINGTON, VA, 22201, (703) 528-7073 - 0 ($161,000,000.00) Equity, (File 333-144028 - Jun. 25) (BR. ) SB-2 uWink, Inc., 16106 HART STREET, VAN NUYS, CA, 91406, 8189096030 - 0 ($15,000,000.00) Equity, (File 333-144029 - Jun. 25) (BR. 03B) S-8 SEQUA CORP /DE/, 200 PARK AVE, NEW YORK, NY, 10166, 2129865500 - 735,000 ($83,282,850.00) Equity, (File 333-144030 - Jun. 25) (BR. 05C) S-8 STEELCLOUD INC, 14040 PARK CENTER ROAD, HERNDON, VA, 20171, 7036745500 - 0 ($3,136,500.00) Equity, (File 333-144031 - Jun. 25) (BR. 03A) S-8 APPLIX INC /MA/, 289 TURNPIKE ROAD, WESTBOROUGH, MA, 01581, 5088700300 - 1,300,000 ($20,865,000.00) Equity, (File 333-144032 - Jun. 25) (BR. 03B) S-4 Primus Telecommunications IHC, Inc., 7901 JONES BRANCH DRIVE, STE 900, MCLEAN, VA, 22102, 703-902-2800 - 0 ($108,210,000.00) Other, (File 333-144033 - Jun. 25) (BR. ) 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 ABLEAUCTIONS COM INC FL 7.01 06/25/07 ACE Securities Corp. Home Equity Loan DE 2.01,9.01 05/30/07 ACORN FACTOR, INC. DE 5.02,8.01,9.01 06/25/07 ADVANCED ANALOGIC TECHNOLOGIES INC DE 1.01,9.01 01/23/07 Advanced Life Sciences Holdings, Inc. 8.01,9.01 06/21/07 ALFA INTERNATIONAL HOLDINGS CORP. DE 5.03,7.01,8.01,9.01 06/21/07 ALION SCIENCE & TECHNOLOGY CORP DE 8.01,9.01 06/20/07 ALLEGRO BIODIESEL CORP DE 1.01,9.01 06/22/07 ALLOS THERAPEUTICS INC DE 1.01,5.02,5.03,9.01 06/19/07 ALLSCRIPTS HEALTHCARE SOLUTIONS INC DE 5.02,9.01 06/19/07 Altra Holdings, Inc. DE 8.01,9.01 06/25/07 AMBASSADORS INTERNATIONAL INC DE 5.02 06/22/07 AMEND AMERICA FIRST APARTMENT INVESTORS INC MD 1.01,8.01,9.01 06/22/07 American Home Mortgage Assets Trust 2 DE 9.01 05/31/07 AMERICAN SOFTWARE INC GA 2.02,9.01 06/25/07 AMERICAN WATER STAR INC NV 4.01,9.01 05/08/06 AMEND AMERIRESOURCE TECHNOLOGIES INC DE 1.01 06/25/07 AMERISOURCEBERGEN CORP DE 8.01,9.01 06/22/07 AMERITYRE CORP NV 3.01,9.01 06/19/07 AP PHARMA INC /DE/ DE 8.01,9.01 06/25/07 APPLETON PAPERS INC/WI 5.02,9.01 06/21/07 Ascent Solar Technologies, Inc. DE 8.01,9.01 06/25/07 ATHEROGENICS INC GA 3.02 06/19/07 ATHEROS COMMUNICATIONS INC DE 5.02 06/20/07 ATS MEDICAL INC MN 1.01,2.03,3.02,9.01 06/19/07 BAKERS FOOTWEAR GROUP INC MO 2.02,7.01,9.01 06/19/07 BANK HOLDINGS NV 1.01 06/21/07 Bear Stearns ARM Trust 2007-2 DE 9.01 06/29/06 Behringer Harvard Opportunity REIT I, MD 7.01 06/21/07 BIG 5 SPORTING GOODS CORP DE 5.02,9.01 06/19/07 BIOMIMETIC THERAPEUTICS, INC. DE 8.01,9.01 06/21/07 BLACK BOX CORP DE 8.01 06/19/07 BMW Vehicle Owner Trust 2004-A 9.01 06/25/07 BMW Vehicle Owner Trust 2005-A 9.01 06/25/07 Brilliant Technologies, CORP 8.01 06/19/07 BRINKER INTERNATIONAL INC DE 5.02,9.01 06/21/07 BRISTOL MYERS SQUIBB CO DE 1.02,8.01,9.01 06/19/07 BV Financial, Inc. X1 5.02 06/21/07 CALGON CARBON CORPORATION DE 8.01 06/25/07 CAM COMMERCE SOLUTIONS INC DE 4.01,9.01 06/20/07 CANEUM INC NV 4.02,9.01 06/19/07 CAPITAL GROWTH SYSTEMS INC /FL/ FL 5.03,8.01,9.01 06/25/07 CAPRIUS INC DE 1.01,9.01 06/19/07 CARDIMA INC DE 1.01,2.03,9.01 06/07/07 CARRINGTON LABORATORIES INC /TX/ TX 3.01,9.01 06/19/07 CECIL BANCORP INC MD 5.02 06/19/07 Celsius Holdings, Inc. NV 1.01,3.02,9.01 06/20/07 CHARMING SHOPPES INC PA 7.01,9.01 06/25/07 CICERO INC DE 5.02 05/18/07 CICERO INC DE 5.02 06/25/07 CIGNA CORP DE 2.03 06/19/07 CITIZENS FINANCIAL CORP/DE/ DE 5.02 06/20/07 Clean Energy Fuels Corp. DE 7.01,8.01,9.01 06/19/07 COACTIVE MARKETING GROUP INC DE 2.02,9.01 06/21/07 COMMERCIAL BANCSHARES INC \OH\ OH 5.02,7.01 06/21/07 CONCENTRA OPERATING CORP NV 7.01,9.01 06/22/07 CONEXANT SYSTEMS INC DE 5.02,9.01 06/25/07 Courtside Acquisition Corp DE 8.01,9.01 06/25/07 COVENTRY HEALTH CARE INC DE 5.02 06/25/07 CROMWELL URANIUM CORP. 1.01,2.03,9.01 06/22/07 CTS CORP IN 4.01,9.01 04/26/07 AMEND CULP INC NC 5.02,9.01 06/19/07 CWABS Asset-Backed Certificates Trust DE 8.01,9.01 06/08/07 CWABS Asset-Backed Certificates Trust DE 7.01,9.01 06/08/07 DAYBREAK OIL & GAS INC WA 7.01,9.01 06/21/07 DAYBREAK OIL & GAS INC WA 4.02 06/25/07 DCP Midstream Partners, LP DE 1.01,3.02,9.01 06/19/07 DEL LABORATORIES INC DE 2.04 06/20/07 DELTA WOODSIDE INDUSTRIES INC /SC/ SC 7.01,9.01 05/01/07 DIAMOND OFFSHORE DRILLING INC DE 7.01,9.01 06/25/07 DOLLAR TREE STORES INC VA 7.01,9.01 06/25/07 DOMINION RESOURCES INC /VA/ VA 5.03,9.01 06/20/07 DORAL FINANCIAL CORP PR 8.01,9.01 06/25/07 Duke Energy CORP DE 8.01 06/25/07 Dussault Apparel Inc. 1.01,9.01 06/22/07 DYNTEK INC DE 5.02,7.01,9.01 06/14/07 EARTHLINK INC DE 5.05,9.01 06/25/07 EDGE PETROLEUM CORP DE 2.02 06/25/07 ELCOM INTERNATIONAL INC DE 5.02 06/20/07 EMBARCADERO TECHNOLOGIES INC 8.01,9.01 06/25/07 EMERSON ELECTRIC CO MO 7.01 06/25/07 EMPIRE RESORTS INC DE 1.01,9.01 06/21/07 ENCORIUM GROUP INC NV 9.01 11/01/06 AMEND Energtek 3.03,5.02,8.01,9.01 06/20/07 EnerJex Resources, Inc. NV 1.01,3.02,9.01 06/21/07 EPLUS INC DE 1.01,9.01 06/20/07 EQUIFAX INC GA 9.01 05/15/07 AMEND EURONET WORLDWIDE INC DE 5.02,9.01 06/19/07 EVERGREEN SOLAR INC DE 1.01 06/20/07 Expedia, Inc. 7.01 06/22/07 FEDERAL NATIONAL MORTGAGE ASSOCIATION 7.01,9.01 06/25/07 FINLAY ENTERPRISES INC /DE DE 5.02,9.01 06/19/07 FINLAY FINE JEWELRY CORP DE 5.02,9.01 06/19/07 FIRST CITIZENS BANC CORP /OH OH 8.01,9.01 06/20/07 FIRST COMMUNITY CORP /SC/ SC 5.02 06/19/07 First Horizon Asset Sec Mort Pass Thr DE 8.01,9.01 06/22/07 FIRST NORTHERN COMMUNITY BANCORP CA 7.01,8.01,9.01 06/25/07 Flooring Zone Inc 8.01 06/19/07 FNB BANCORP/CA/ 8.01,9.01 06/25/07 FNB CORP/FL/ FL 5.02,8.01,9.01 06/20/07 FOUNTAIN POWERBOAT INDUSTRIES INC 1.01,9.01 06/21/07 Freedom Acquisition Holdings, Inc. DE 1.01,3.02,5.01,8.01,9.01 06/22/07 GENEREX BIOTECHNOLOGY CORP DE 8.01,9.01 06/25/07 Geovax Labs, Inc. IL 8.01,9.01 06/21/07 GREAT ATLANTIC & PACIFIC TEA CO INC MD 8.01 06/25/07 GREAT CHINA INTERNATIONAL HOLDINGS, I NV 1.01,9.01 06/21/07 GREAT PLAINS ENERGY INC MO 7.01,9.01 06/25/07 GREAT WEST GOLD, INC. WY 5.02,9.01 06/21/07 GREATER BAY BANCORP CA 5.02,9.01 06/19/07 GREENSHIFT CORP DE 8.01,9.01 06/22/07 GRIFFIN LAND & NURSERIES INC DE 7.01,9.01 06/25/07 GS AGRIFUELS CORP DE 8.01,9.01 06/22/07 GS CARBON CORP DE 8.01,9.01 06/22/07 GS Cleantech Corp DE 8.01,9.01 06/22/07 GS Energy CORP 8.01,9.01 06/22/07 GS ENVIROSERVICES, INC. NY 8.01,9.01 06/22/07 GSE SYSTEMS INC DE 3.02,9.01 06/25/07 GSI GROUP INC DE 8.01,9.01 06/25/07 HAIGHTS CROSS COMMUNICATIONS INC DE 2.04 06/19/07 HAMPTON ROADS BANKSHARES INC VA 8.01,9.01 06/25/07 HANOVER COMPRESSOR CO / DE 1.01,9.01 06/25/07 Harry & David Operations Corp. DE 2.01,9.01 04/10/07 AMEND HARTFORD LIFE INSURANCE CO CT 9.01 06/25/07 HEARTLAND FINANCIAL USA INC DE 2.02 06/25/07 HINES REAL ESTATE INVESTMENT TRUST IN 2.01,7.01,9.01 06/22/07 HOLOGIC INC DE 1.01,5.03,9.01 06/20/07 HSBC RECEIVABLES FUNDING INC. I 7.01,9.01 06/25/07 HUMAN PHEROMONE SCIENCES INC CA 5.02,9.01 06/20/07 Huntsman CORP DE 1.01,2.06,9.01 06/22/07 IA GLOBAL INC DE 5.05,9.01 06/25/07 ICON Leasing Fund Twelve, LLC DE 1.01,9.01 06/20/07 IMMUCOR INC GA 5.02,9.01 06/19/07 INDUSTRIAL SERVICES OF AMERICA INC /F FL 8.01,9.01 06/21/07 INSMED INC VA 5.02,9.01 06/25/07 INTELSAT LTD 8.01,9.01 06/25/07 INTERACTIVE INTELLIGENCE INC IN 1.01,9.01 06/19/07 INTERVEST BANCSHARES CORP DE 1.01,5.02,9.01 06/21/07 INTERVOICE INC TX 1.01,1.02,5.02,8.01,9.01 06/22/07 INTUITIVE SURGICAL INC DE 5.02 06/25/07 ION MEDIA NETWORKS INC. DE 7.01,9.01 06/20/07 ISONICS CORP CA 3.02,8.01,9.01 06/13/07 IXYS CORP /DE/ DE 7.01,9.01 06/25/07 JACLYN INC DE 1.01,8.01,9.01 06/21/07 Jayhawk Energy, Inc. CO 5.03,8.01,9.01 06/21/07 JONES APPAREL GROUP INC PA 8.01,9.01 06/22/07 KERYX BIOPHARMACEUTICALS INC DE 5.02,9.01 06/20/07 KEYSTONE AUTOMOTIVE INDUSTRIES INC CA 5.02 06/19/07 Kreido Biofuels, Inc. NV 4.02 06/21/07 LABORATORY CORP OF AMERICA HOLDINGS DE 7.01 06/25/07 LAIDLAW INTERNATIONAL INC DE 7.01,9.01 06/25/07 LAND O LAKES INC 5.02 06/22/07 LEINER HEALTH PRODUCTS INC DE 1.01 06/25/07 LGL GROUP INC IN 1.01,2.01,9.01 06/19/07 LHC Group, Inc 8.01,9.01 06/22/07 LIBERATOR MEDICAL HOLDINGS, INC. NV 1.01 06/22/07 LIFE PARTNERS HOLDINGS INC TX 8.01 06/18/07 LINGO MEDIA INC A6 7.01 06/25/07 LIVEPERSON INC DE 1.01,3.02,9.01 06/25/07 LL&E ROYALTY TRUST TX 7.01,9.01 06/25/07 LOGILITY INC GA 2.02,9.01 06/25/07 LONG-E INTERNATIONAL, INC. UT 4.01,9.01 06/25/07 LTV CORP DE 8.01,9.01 06/25/07 M & F WORLDWIDE CORP DE 1.01,9.01 06/20/07 MACE SECURITY INTERNATIONAL INC DE 5.02,9.01 06/19/07 Macquarie Infrastructure CO LLC DE 1.01,7.01,9.01 06/12/07 AMEND MAGNEGAS CORP DE 5.02 05/04/07 MAINE & MARITIMES CORP ME 8.01,9.01 06/25/07 MARRIOTT INTERNATIONAL INC /MD/ DE 8.01,9.01 06/20/07 MED GEN INC NV 1.01,8.01 06/22/07 MEDISCIENCE TECHNOLOGY CORP NJ 1.01,9.01 06/21/07 MERRILL LYNCH & CO INC DE 8.01,9.01 06/25/07 MESA OFFSHORE TRUST TX 7.01,9.01 06/25/07 METLIFE INC DE 1.01,1.02,2.03,5.03,9.01 06/19/07 Mezey Howarth Racing Stables, Inc. NV 8.01 06/25/07 MODTECH HOLDINGS INC CA 1.01,9.01 06/19/07 MOLDFLOW CORP 5.02,9.01 06/20/07 Molecular Insight Pharmaceuticals, In MA 8.01,9.01 06/25/07 MOLINA HEALTHCARE INC DE 5.02 06/25/07 MONTPELIER RE HOLDINGS LTD D0 1.01,9.01 06/21/07 MONUMENTAL MARKETING INC NV 1.01,9.01 06/22/07 NANOSENSORS INC 8.01 06/20/07 NATIONAL BEVERAGE CORP DE 8.01,9.01 06/25/07 NATIONAL PENN BANCSHARES INC PA 1.01,7.01,9.01 06/25/07 NATIONAL QUALITY CARE INC DE 3.02,9.01 06/22/07 NATIONAL TAX CREDIT INVESTORS II CA 8.01 06/20/07 NATURAL GAS SERVICES GROUP INC 1.01,5.02,9.01 06/25/07 NATURALLY ADVANCED TECHNOLOGIES INC A1 1.01,9.01 06/25/07 NEDAK ETHANOL, LLC NE 1.01,2.03,9.01 06/22/07 NEON Communications Group, Inc. DE 1.01,5.02,7.01,8.01,9.01 06/24/07 NETSCOUT SYSTEMS INC DE 7.01,9.01 06/25/07 NETtime Solutions, Inc NV 1.01 06/19/07 NEUROGEN CORP DE 8.01 06/25/07 NeuroMetrix, Inc. 8.01 06/25/07 NEXIA HOLDINGS INC NV 8.01 06/25/07 NORTHERN STATES POWER CO MN 1.01,2.03,8.01,9.01 06/19/07 NORTHWEST BANCORP INC PA 8.01,9.01 06/22/07 NORTHWESTERN CORP DE 8.01,9.01 06/25/07 NPS PHARMACEUTICALS INC DE 1.01 06/19/07 NUTRACEA CA 1.01,3.02,5.03,9.01 06/19/07 O A K FINANCIAL CORP MI 8.01,9.01 06/25/07 ONEOK INC /NEW/ OK 8.01,9.01 06/25/07 ONEOK INC /NEW/ OK 5.02,9.01 06/25/07 ONEOK Partners LP DE 8.01,9.01 06/25/07 OPLINK COMMUNICATIONS INC DE 1.01,9.01 06/19/07 OPTICAL COMMUNICATION PRODUCTS INC DE 1.01,5.02,5.03,9.01 06/19/07 ORTEC INTERNATIONAL INC DE 1.02,3.02,5.02,9.01 06/18/07 AMEND ORTHOLOGIC CORP DE 1.01,3.03,5.03,9.01 06/19/07 PACTIV CORP DE 1.01,9.01 06/20/07 PAIVIS, CORP ./NV/ NV 3.02,7.01,9.01 05/11/06 AMEND PAPA JOHNS INTERNATIONAL INC DE 5.02,9.01 06/21/07 PEABODY ENERGY CORP DE 1.01,2.03 06/19/07 PENWEST PHARMACEUTICALS CO WA 5.02 06/21/07 PEOPLES LIBERATION INC DE 5.02,9.01 06/19/07 PERCEPTRON INC/MI MI 5.02,9.01 06/25/07 Pharma-Bio Serv, Inc. 2.02,9.01 06/22/07 PRIMUS TELECOMMUNICATIONS GROUP INC DE 8.01,9.01 06/25/07 PRIVATEBANCORP, INC DE 7.01 06/25/07 PROTECTIVE LIFE INSURANCE CO TN 9.01 06/21/07 PUBLIC SERVICE CO OF COLORADO CO 8.01 06/18/07 PUBLIC SERVICE ENTERPRISE GROUP INC NJ 7.01,9.01 06/25/07 QUEST DIAGNOSTICS INC DE 1.01,2.03,8.01,9.01 06/19/07 RAIT Financial Trust MD 8.01,9.01 06/22/07 RANCHER ENERGY CORP. NV 3.02 06/19/07 RAYMOND JAMES FINANCIAL INC FL 7.01,9.01 06/22/07 RAYONIER INC NC 5.02 06/25/07 RCN CORP /DE/ DE 7.01,9.01 06/25/07 RCN CORP /DE/ DE 1.01,9.01 06/24/07 RELIV INTERNATIONAL INC DE 1.01,9.01 06/19/07 RESOURCE AMERICA INC DE 1.01,2.01,9.01 06/19/07 Revolutions Medical CORP NV 9.01 03/26/07 AMEND RFMSI Series 2007 SA3 Trust DE 8.01,9.01 06/25/07 Rosetta Resources Inc. DE 7.01,9.01 06/25/07 S&C HOLDCO 3 INC 1.01,3.03,8.01,9.01 06/20/07 SAN HOLDINGS INC CO 5.02,9.01 06/21/07 SCANSOURCE INC SC 3.01,5.02,9.01 06/20/07 SEACOAST BANKING CORP OF FLORIDA FL 5.02,9.01 06/22/07 SEQUA CORP /DE/ DE 1.01,2.03,9.01 06/20/07 SIERRA PACIFIC RESOURCES /NV/ NV 8.01,9.01 06/25/07 SOLERA HOLDINGS LLC DE 2.02,7.01,9.01 06/25/07 SOUTHERN COPPER CORP/ DE 8.01 06/25/07 SOUTHERN IOWA BIOENERGY LLC 2.03 06/19/07 SPEAR & JACKSON INC NV 1.01,9.01 06/22/07 Spectra Energy Corp. DE 8.01,9.01 06/25/07 SPECTRASCIENCE INC MN 5.02,9.01 06/18/07 SRS LABS INC DE 5.02,9.01 06/20/07 STAR SCIENTIFIC INC DE 7.01,8.01,9.01 06/22/07 STEAKHOUSE PARTNERS INC DE 1.01,2.03,9.01 06/12/07 Sterling Mining CO ID 3.02,5.02 06/15/07 AMEND STEWART ENTERPRISES INC LA 8.01,9.01 06/22/07 STUDENT LOAN CORP DE 1.01 06/20/07 SUFFOLK BANCORP NY 5.02 06/25/07 SUNRISE SENIOR LIVING INC DE 5.02 06/20/07 SYNIVERSE HOLDINGS INC DE 7.01,8.01,9.01 06/25/07 SYNNEX CORP DE 2.02,9.01 06/25/07 SYNTROLEUM CORP DE 1.01,3.02,8.01 06/22/07 TARGETED GENETICS CORP /WA/ WA 1.01,3.02,9.01 06/22/07 TEKTRONIX INC OR 8.01,9.01 06/25/07 THORATEC CORP CA 5.02,9.01 06/19/07 THQ INC DE 8.01 06/20/07 TLC VISION CORP A6 8.01,9.01 06/25/07 TLC VISION CORP A6 8.01,9.01 06/22/07 TRANS ENERGY INC NV 1.01,9.01 06/22/07 TRINITY INDUSTRIES INC DE 7.01,9.01 06/25/07 TRM CORP OR 1.01,2.01 06/19/07 TVI CORP MD 1.01,1.02,2.03,9.01 06/21/07 TWEEN BRANDS, INC. DE 7.01,9.01 06/25/07 U S ENERGY SYSTEMS INC DE 5.02,8.01,9.01 06/25/07 UNITY BANCORP INC /NJ/ NJ 8.01,9.01 06/25/07 UNIVERSAL COMPRESSION HOLDINGS INC DE 1.01,9.01 06/25/07 Universal Compression Partners, L.P. DE 1.01,2.03,3.02,9.01 06/19/07 UNIVISION COMMUNICATIONS INC DE 5.02,9.01 06/19/07 uVuMobile, Inc 8.01 06/21/07 uWink, Inc. UT 8.01,9.01 06/25/07 VALERO ENERGY CORP/TX DE 7.01,9.01 06/25/07 VASOMEDICAL INC DE 1.01,3.02,5.02,9.01 06/21/07 Vector Intersect Security Acquisition DE 5.02,8.01,9.01 06/19/07 VENTURE FINANCIAL GROUP INC WA 5.02,5.03,9.01 06/25/07 VIASYS HEALTHCARE INC DE 5.01,8.01,9.01 06/21/07 VirtualScopics, Inc. DE 5.02 06/20/07 VISTA GOLD CORP 8.01,9.01 06/21/07 VIVUS INC CA 8.01 06/22/07 VIVUS INC CA 8.01,9.01 06/25/07 VOLT INFORMATION SCIENCES, INC. NY 4.01,9.01 06/20/07 WaMu Asset Acceptance Corp. DE 9.01 06/22/07 WaMu Mortgage Pass-Through Certificat DE 6.01 06/25/07 West Coast Car CO 5.02 06/22/07 WHOLESALE AUTO RECEIVABLES LLC DE 8.01,9.01 06/20/07 Williams Partners L.P. 1.01,2.02,9.01 06/20/07 WILSON HOLDINGS, INC. NV 5.02,7.01,8.01,9.01 06/19/07 WINN DIXIE STORES INC FL 5.02 06/20/07 WITS BASIN PRECIOUS MINERALS INC MN 1.01,3.02,9.01 06/19/07 WYETH DE 8.01 06/22/07 XCEL ENERGY INC MN 2.02,8.01,9.01 06/18/07 XETHANOL CORP CO 5.02,9.01 06/19/07 XL CAPITAL LTD 1.01,2.03,9.01 06/21/07 XTENT INC 5.02 06/20/07