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SEC NEWS DIGEST
Issue 2007-162 August 22, 2007
COMMISSION ANNOUNCEMENTS
OFFICE OF THE CHIEF ACCOUNTANT SELECTS THREE PROFESSIONAL ACCOUNTING
FELLOWS The Securities and Exchange Commission's Office of the Chief
Accountant has selected three professional accounting fellows for two-
year terms beginning this fall:
* Adam Brown, currently a senior manager in BDO Seidman LLP's
National SEC Department based in Dallas, Texas;
* Robert G. Fox III, currently a senior manager in Grant Thornton
LLP's Professional Standards Group based in Charlotte, N.C.; and
* Brett A. Williams, currently a senior manager in
PricewaterhouseCoopers LLP's National Office based in Florham Park,
N.J.
"I look forward to working with this highly experienced group of
individuals as we study the very important subject of improving upon
the leading financial reporting system in the world. They each have a
unique background and distinct area of expertise, which I believe will
significantly enhance our ability to help investors better understand
the financial statements upon which they rely," said Conrad Hewitt,
SEC Chief Accountant.
At the Commission, the newly selected professional accounting fellows
will be involved in efforts to improve upon the current system of
financial reporting, development of rule proposals under the federal
securities laws, liaison with the professional accounting and auditing
standards setting bodies, and consulting with registrants on
accounting and reporting matters.
The three will join the current professional accounting fellows - Mark
J. Barrysmith, Ashley W. Carpenter, Muneera Carr, Jeffrey E. Ellis,
Josh K. Jones, Sandie E. Kim, Katrina A. Kimpel, Robert B. Malhotra,
and Liza McAndrew Moberg. (Press Rel. 2007-168)
ENFORCEMENT PROCEEDINGS
IN THE MATTER OF BENTLEY COMMERCE CORP.
An Administrative Law Judge has issued an Order Making Findings and
Revoking Registrations by Default (Default Order) as to five
Respondents in the matter of Bentley Commerce Corp. The Order
Instituting Proceedings alleged that seven Respondents failed
repeatedly to file required annual and quarterly reports while their
securities were registered with the Securities and Exchange
Commission. The Default Order finds these allegations to be true as to
five Respondents: ECO2, Inc., Lapitos Acquisition Corp., Para Mas
Internet, Inc., Prentice Capital, Inc., and Spa Faucet, Inc. It
revokes the registrations of each class of the respective registered
securities of these five Respondents, pursuant to Section 12(j) of the
Securities Exchange Act of 1934.
A sixth Respondent, Guideline Capital, Inc., consented to a revocation
order that the Commission entered on Aug. 2, 2007. The proceeding
remains pending as to the seventh Respondent, Bentley Commerce Corp.
(Rel. 34-56298; File No. 3-12702)
IN THE MATTER OF KENNETH W. DIFONZO, CPA
On August 22, the Commission issued an Order Instituting
Administrative Proceedings Pursuant to Rule 102(e) of the Commission's
Rules of Practice, Making Findings, and Imposing Remedial Sanctions
(Order) against Kenneth W. DiFonzo (DiFonzo), a certified public
accountant whose license to practice in Illinois has become inactive.
DiFonzo served as corporate controller to ConAgra Foods, Inc.
(ConAgra) from May 1994 through February 1999.
On August 15, a Final Judgment signed by Judge Walker D. Miller was
entered in the United States District Court for Colorado, which
permanently enjoins DiFonzo, by consent, from future violations of
Securities Exchange Act of 1934 (Exchange Act) Rule 13b2-1, and from
aiding and abetting violations of Sections 13(a), 13(b)(2)(A) and
13b(2)(B) of the Exchange Act and Exchange Act Rules 12b-20, 13a-1 and
13a-13. The Court ordered the injunction based on allegations in the
Commission's Complaint in the matter of Securities and Exchange
Commission v. Kenneth W. DiFonzo, (U.S. District Court for Colorado,
Civil Action No. 07-cv-1374, filed June 29, 2007). The Commission's
Complaint alleged, among other things, that DiFonzo directed certain
improper accounting practices at ConAgra relating to the establishment
and use of excess reserves in fiscal year 1999, and that he knew, or
should have known, that ConAgra improperly accounted for excess
reserves in fiscal year 1999. As a result of the accounting practices,
which were not in accordance with GAAP, certain of ConAgra's filings
with the Commission in fiscal year 1999 were materially false and
misleading because they misstated ConAgra's reported income before
income taxes and overstated its reported net income and earnings per
share. The complaint also alleged that had ConAgra's accounting for
its reserves been in accordance with GAAP, it would have reduced its
excess reserves in earlier periods, which would have resulted in a
corresponding increase in ConAgra's income before income taxes in
those earlier periods.
Based on the Court's entry of an injunction against DiFonzo, the
Commission ordered that DiFonzo is suspended from appearing or
practicing before the Commission as an accountant with the right to
seek reinstatement after one year. DiFonzo consented to the issuance
of the Order without admitting or denying any of the findings in the
Order except as to the Commission's jurisdiction over him, the subject
matter of the proceedings, and the fact that the federal court entered
the injunction against him. (Rel. 34-56301; File No. 3-12733; AAE Rel.
2669)
IN THE MATTER OF MICHAEL CARL HOFFMAN
On August 22, the Commission issued an Order Instituting
Administrative and Cease-and-Desist Proceedings, Making Findings, and
Imposing Remedial Sanctions and a Cease-and-Desist Order Pursuant to
Section 203(f) of the Investment Advisers Act of 1940 and Sections
9(b) and 9(f) of the Investment Company Act of 1940 as to Michael Carl
Hoffman (Order). The Order finds that Hoffman, a principal of a hedge
fund known as Ilytat (formerly based in San Francisco), willfully
aided and abetted and caused violations of Rule 22c-1(a), as adopted
under Section 22(c) of the Investment Company Act, by Bear, Stearns
Securities Corp. (Bear Stearns) when Ilytat engaged in late trading of
mutual fund shares through Bear Stearns from about 2000 through 2002.
The Order finds that Ilytat's clearing broker, Bear Stearns, provided
Ilytat with direct access to its mutual fund order entry system, which
allowed Ilytat to late trade, or place orders to buy, redeem, or
exchange mutual fund shares after the 4:00 p.m. Eastern time market
close while still receiving the current day's mutual fund price.
According the Order's findings, Ilytat's late trading allowed it to
receive a price for mutual fund shares to which it was not entitled,
resulting in a transfer of money from the mutual funds and their
shareholders to Ilytat.
Based on the above, the Order requires Hoffman to pay a civil monetary
penalty of $100,000; orders that Hoffman cease and desist from
committing or causing any violations and any future violations of Rule
22c-1(a) under the Investment Company Act; and bars Hoffman from
association with any investment adviser, and from acting in certain
capacities (such as officer, director, or investment adviser) to a
registered investment company, with the right to reapply after 18
months. Hoffman consented to the issuance of the Order without
admitting or denying any of the findings in the Order. (Rel. IA-2638;
IA-27932; File No. 3-12734)
SELF-REGULATORY ORGANIZATIONS
APPROVAL OF PROPOSED RULE CHANGES
The Commission issued an order approving a proposed rule change as
modified by Amendment No. 1 thereto submitted by the Chicago Board
Options Exchange (SR-CBOE-2007-41) to codify pre-existing practices
and to amend and supplement Rule 24.9. Publication is expected in the
Federal Register during the week of August 27. (Rel. 34-56287)
The Commission granted approval of a proposed rule change (SR-OCC-
2007-06) filed by The Options Clearing Corporation relating to credit
default basket options. Publication is expected in the Federal
Register during the week of August 27. (Rel. 34-56288)
The Commission approved a proposed rule change (SR-CHX-2006-42), as
modified by Amendment No. 1 thereto, submitted by the Chicago Stock
Exchange to modify provisions relating to cross with yield orders.
Publication is expected in the Federal Register during the week of
August 27. (Rel. 34-56291)
The Commission approved a proposed rule change and Amendment No. 1
thereto submitted by The NASDAQ Stock Market (SR-NASDAQ-2007-024) to
provide additional transparency to how Nasdaq applies its public
interest authority. Publication is expected in the Federal Register
during the week of August 27. (Rel. 34-56294)
IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES
A proposed rule change (SR-CBOE-2007-95), as modified by Amendment No.
1 thereto, filed by the Chicago Board Options Exchange relating to its
marketing fee program 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 August 27. (Rel.
34-56289)
A proposed rule change (SR-NYSE-2007-75) filed by the New York Stock
Exchange to adjust the earnings of companies for purposes of its
earnings standard by reversing the income statement effects of changes
in fair value of financial instruments extinguished at the time of
listing on a six month pilot basis 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 August 27. (Rel.
34-56290)
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: <www.sec.gov>.
S-8 HYBRID DYNAMICS CORP, 892 NORTH 340 EAST, AMERICAN FORK, UT, 84003,
(801) 756-5831 - 1,000,000 ($200,000.00) Equity, (File 333-145590 -
Aug. 21) (BR. 09B)
S-8 Orbitz Worldwide, Inc., 500 W. MADISON STREET, SUITE 1000, CHICAGO, IL,
60661, 312-894-5000 - 0 ($64,568,500.00) Other, (File 333-145591 -
Aug. 21) (BR. 05C)
S-8 ENCOMPASS HOLDINGS, INC., 1005 TERMINAL WAY, SUITE 110, RENO, NV,
89502, 7753248531 - 25,000,000 ($250,000.00) Equity, (File 333-145593 -
Aug. 21) (BR. 08B)
F-3 Suntech Power Holdings Co., Ltd.,
17-6 CHANGJIANG SOUTH ROAD, NEW DISTRICT, WUXI, JIANGSU PROVINCE, F4,
214028, (86 510) 534 5000 - 0 ($255,747,351.00) ADRs/ADSs,
0 ($500,000,000.00) Debt Convertible into Equity, (File 333-145594 -
Aug. 21) (BR. 10)
S-8 ASIA GLOBAL HOLDINGS CORP., 1601-1604 CRE CENTRE,
889 CHEUNG SHA WAN ROAD, KOWLOON, HONG KONG, F4, 00000,
(213) 243-1503 - 25,000,000 ($1,812,499.99) Equity, (File 333-145595 -
Aug. 21) (BR. 02B)
S-8 XA, INC., JOHN HANCOCK CENTER, 875 NORTH MICHIGAN AVENUE, SUITE 2626,
CHICAGO, IL, 60611, 312-397-9100 - 25,000 ($9,375.00) Equity,
(File 333-145596 - Aug. 21) (BR. 08A)
S-3 HQ SUSTAINABLE MARITIME INDUSTRIES, INC.,
MELBOURNE TOWERS, 1511 THIRD AVENUE,, SUITE 788, SEATTLE, WA, 98101,
206-621-9888 - 0 ($57,037,500.00) Equity, (File 333-145598 - Aug. 21)
(BR. 04B)
S-8 FISERV INC, 255 FISERV DR, PO BOX 979, BROOKFIELD, WI, 53045,
4148795000 - 0 ($47,125,000.00) Equity, (File 333-145599 - Aug. 21)
(BR. 03B)
N-2 LIBERTY ALL STAR EQUITY FUND, C/O ALPS FUND SERVICES, INC.,
P.O. BOX 328, DENVER, CO, 80201-0328, 303.623.2577 -
131,062 ($1,000,000.00) Equity, (File 333-145600 - Aug. 21) (BR. 18)
S-4 iPCS, INC, 1901 N. ROSELLE ROAD, SCHAUMBURG, IL, 60195, 847 885 2833 -
0 ($475,000,000.00) Debt, (File 333-145601 - Aug. 21) (BR. 11B)
S-1 ADNEXUS THERAPEUTICS, INC., 100 BEAVER STREET, WALTHAM, MA, 02453,
7818913745 - 0 ($86,250,000.00) Equity, (File 333-145602 - Aug. 21)
(BR. 01)
N-2 PIMCO High Yield Municipal Income Fund, ONE INTERNATIONAL PLACE,
C/O ROPES & GRAY LLP, BOSTON, MA, 02110, 617-951-7000 -
40,000 ($600,000.00) Equity, (File 333-145603 - Aug. 21) (BR. 22)
S-8 MANARIS CORP, 1155 RENE-LEVESQUE BLVD. WEST, SUITE 2720, MONTREAL, A8,
H3B 2K8, (514) 337-2447 - 4,000,000 ($400,000.00) Equity,
(File 333-145604 - Aug. 21) (BR. 11C)
S-3ASR AGL RESOURCES INC, TEN PEACHTREE PLACE, ATLANTA, GA, 30309,
4045844000 - 0 ($0.00) Unallocated (Universal) Shelf,
(File 333-145606 - Aug. 21) (BR. 02A)
S-8 IAS ENERGY, INC., #240 - 11780 HAMMERSMITH WAY, RICHMOND, A1, V7A 5E9,
604-278-5996 - 1,500,000 ($570,000.00) Equity, (File 333-145607 -
Aug. 21) (BR. 04A)
S-3 CRITICAL THERAPEUTICS INC, 60 WESTVIEW STREET, LEXINGTON, MA, 02421,
781-402-5700 - 0 ($40,000,000.00) Equity, (File 333-145608 - Aug. 21)
(BR. 01A)
S-8 AMERICAN TOWER CORP /MA/, 116 HUNTINGTON AVE, BOSTON, MA, 02116,
6173757500 - 9,273,267 ($355,722,522.00) Equity, (File 333-145609 -
Aug. 21) (BR. 11A)
S-8 AMERICAN TOWER CORP /MA/, 116 HUNTINGTON AVE, BOSTON, MA, 02116,
6173757500 - 30,000,000 ($1,164,309,179.00) Equity, (File 333-145610 -
Aug. 21) (BR. 11A)
S-1 EAGLE BROADBAND INC, 101 COURAGEOUS DRIVE, LEAGUE CITY, TX, 77573,
2815386000 - 3,173,274 ($80,918.00) Equity, (File 333-145611 - Aug. 21)
(BR. 11C)
S-8 CEC ENTERTAINMENT INC, PO BOX 152077, IRVING, TX, 75015, 9722585403 -
625,000 ($17,306,250.00) Equity, (File 333-145612 - Aug. 21) (BR. 05A)
S-3 NITCHES INC, 10280 CAMINO SANTA FE, SAN DIEGO, CA, 92121, 8586252633 -
1,342,063 ($5,529,300.00) Equity, (File 333-145613 - Aug. 21) (BR. 02B)
S-3 Alphatec Holdings, Inc., 2051 PALOMAR AIRPORT ROAD, CARLSBAD, CA,
92011, 760 431-9286 - 0 ($40,000,000.00) Equity, (File 333-145614 -
Aug. 21) (BR. 10A)
S-3 X RITE INC, 4300 44TH ST, GRAND RAPIDS, MI, 49512, 6168032203 -
100,000,000 ($100,000,000.00) Other, (File 333-145615 - Aug. 21)
(BR. 10C)
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:
<publicinfo@sec.gov>. In most cases, this information is also
available on the Commission's website: <www.sec.gov>.
STATE 8K ITEM NO.
NAME OF ISSUER CODE DATE COMMENT
1ST INDEPENDENCE FINANCIAL GROUP, INC DE 5.03,9.01 08/21/07
21ST CENTURY HOLDING CO FL 1.01 08/16/07
ACCELRYS, INC. DE 5.02,8.01,9.01 08/21/07
Access Plans USA, Inc. OK 5.02,9.01 08/20/07
ACE Securities Corp. Home Equity Loan DE 1.01,9.01 05/30/07
ACE Securities Corp. Home Equity Loan DE 1.01,9.01 06/29/07
ACG HOLDINGS INC DE 4.02 08/20/07
ACURA PHARMACEUTICALS, INC NY 1.01,1.02,3.02,9.01 08/20/07
Adams Respiratory Therapeutics, Inc. DE 2.02,9.01 08/21/07
ADMINISTAFF INC \DE\ DE 7.01 08/20/07
ADVANCE DISPLAY TECHNOLOGIES INC CO 5.02 08/15/07
ADVANCED COMMUNICATIONS TECHNOLOGIES FL 1.01,2.01,2.03,3.02,3.03,5.01, 08/17/07
5.02,5.03,9.01
ADVANCED COMMUNICATIONS TECHNOLOGIES FL 8.01,9.01 08/17/07
AeroVironment Inc DE 5.02,7.01,9.01 08/20/07
AFC ENTERPRISES INC MN 5.03,9.01 08/17/07
AFFILIATED COMPUTER SERVICES INC DE 2.02,9.01 08/21/07
AFFYMAX INC 5.02,9.01 08/20/07
Aircastle LTD D0 1.01,2.03,9.01 08/20/07
AIRNET SYSTEMS INC OH 5.02 08/16/07
AIRNET SYSTEMS INC OH 2.02,9.01 08/14/07
Aleris International, Inc. DE 7.01,9.01 08/21/07
ALPHARMA INC DE 1.01 08/16/07
AMEDISYS INC DE 7.01,9.01 08/20/07
AMERICAN INTERNATIONAL INDUSTRIES INC NV 8.01,9.01 08/17/07
AMERICAN METAL & TECHNOLOGY, INC. DE 7.01,9.01 08/20/07
AMERICAN NATIONAL BANKSHARES INC VA 8.01,9.01 08/21/07
AMERICAN PHYSICIANS SERVICE GROUP INC TX 2.02 08/21/07
ANALOG DEVICES INC MA 2.02,9.01 08/21/07
ARCHSTONE SMITH OPERATING TRUST 8.01,9.01 08/20/07
ARCHSTONE SMITH OPERATING TRUST 8.01,9.01 08/21/07
ARCHSTONE SMITH TRUST MD 1.01,9.01 08/20/07
ARCHSTONE SMITH TRUST MD 8.01,9.01 08/21/07
ASBURY AUTOMOTIVE GROUP INC DE 7.01 08/21/07
ASHLAND INC. KY 7.01,9.01 08/21/07
AspenBio Pharma, Inc. CO 2.02,7.01,9.01 08/20/07
ASPYRA INC CA 2.02,9.01 08/20/07
ASSURANCEAMERICA CORP NV 8.01,9.01 08/20/07
AVANT IMMUNOTHERAPEUTICS INC DE 3.01,9.01 08/15/07
AVITAR INC /DE/ DE 1.01,3.02,9.01 08/15/07
Bank of Commerce Holdings CA 8.01,9.01 08/21/07
BEARD CO /OK OK 2.02,9.01 08/20/07
BEAZER HOMES USA INC DE 8.01,9.01 08/21/07
BELARUS CAPITAL CORP. CO 1.01,5.01,5.02,9.01 08/16/07 AMEND
BIOMIMETIC THERAPEUTICS, INC. DE 1.01,9.01 08/17/07
BJS WHOLESALE CLUB INC DE 2.02,9.01 08/21/07
BLACK BOX CORP DE 8.01,9.01 08/20/07
Blink Couture Inc. DE 5.02 08/15/07
BROMWELL FINANCIAL FUND LP DE 4.02 08/17/07
BROOKE CAPITAL CORP KS 5.02 08/15/07
Buckingham Exploration Inc. NV 8.01 08/16/07
CALLISTO PHARMACEUTICALS INC DE 1.01,3.02,9.01 08/21/07
CALLWAVE INC 2.02,9.01 08/21/07
CAMDEN PROPERTY TRUST TX 1.01,2.03,9.01 08/17/07
CANDELA CORP /DE/ DE 2.02,9.01 08/21/07
CAPITAL ALLIANCE INCOME TRUST REAL ES DE 5.02,9.01 08/17/07
CAPITAL ALLIANCE INCOME TRUST REAL ES DE 2.02,7.01,9.01 08/17/07
CAPITAL AUTO RECEIVABLES LLC DE 8.01,9.01 08/21/07
CAPRIUS INC DE 8.01,9.01 08/16/07
CASH SYSTEMS INC DE 1.01,2.03,3.02,7.01,9.01 08/20/07
CB RICHARD ELLIS GROUP INC DE 7.01,9.01 08/21/07
CCF HOLDING CO GA 5.03,8.01,9.01 08/15/07
CELL THERAPEUTICS INC WA 1.01,9.01 08/15/07
Centro NP LLC MD 1.01,2.01,9.01 08/15/07
CHDT CORP FL 3.02,9.01 08/20/07
China Yingxia International, Inc. FL 2.02,9.01 08/15/07
COGNIGEN NETWORKS INC CO 1.01,9.01 08/21/07
COLDWATER CREEK INC DE 5.02,9.01 08/15/07
COLOR KINETICS INC DE 8.01,9.01 08/15/07
COLUMBIA BANCORP \OR\ OR 5.02 08/20/07
COMMONWEALTH BIOTECHNOLOGIES INC VA 8.01,9.01 08/20/07
Congaree Bancshares Inc SC 5.02,8.01,9.01 08/15/07
CONNECTICUT WATER SERVICE INC / CT CT 5.03,5.04,8.01,9.01 06/15/07
CORCEPT THERAPEUTICS INC 1.01,3.02,8.01,9.01 08/16/07
Cord Blood America, Inc. FL 1.01,2.01,8.01,9.01 08/20/07
CRAY INC WA 7.01 08/14/07
CRITICAL THERAPEUTICS INC DE 1.01,5.02,9.01 08/20/07
CROSS TIMBERS ROYALTY TRUST TX 2.02,9.01 08/21/07
Crystal River Capital, Inc. MD 1.01,9.01 08/15/07
CTC Media, Inc. 5.02,9.01 08/21/07
DanaPc.com WY 8.01 07/31/07
DEERE & CO DE 5.02,9.01 08/21/07
DELL INC DE 3.01,9.01 08/17/07
DIAMOND OFFSHORE DRILLING INC DE 7.01,9.01 08/20/07
DICE HOLDINGS, INC. DE 8.01,9.01 08/21/07
DICKS SPORTING GOODS INC DE 2.02,9.01 08/21/07
DIET COFFEE INC 1.01,7.01,9.01 05/17/07
Discover Financial Services DE 8.01,9.01 08/20/07
DITECH NETWORKS INC DE 5.02 08/15/07
DOW CHEMICAL CO /DE/ DE 5.02 08/17/07
DRI CORP NC 7.01,9.01 08/21/07
DUN & BRADSTREET CORP/NW DE 8.01 08/15/07
DXP ENTERPRISES INC TX 1.01,7.01,9.01 08/20/07
EAST KANSAS AGRI ENERGY LLC KS 8.01,9.01 08/15/07
ECOSPHERE TECHNOLOGIES INC FL 8.01,9.01 08/21/07
ELCOM INTERNATIONAL INC DE 5.02 08/15/07
ELECTRO RENT CORP CA 8.01,9.01 08/21/07
ELIZABETH ARDEN INC FL 5.02 08/15/07
EMERGING VISION INC NY 8.01,9.01 08/17/07
EMPIRE RESORTS INC DE 5.02,8.01,9.01 08/21/07
Endeavor Acquisition Corp. DE 8.01,9.01 08/20/07
ENDOCARE INC DE 5.03,9.01 08/17/07
ENERGY PARTNERS LTD DE 1.01,5.02,9.01 08/20/07
ENERGYSOUTH INC AL 1.01,9.01 08/14/07 AMEND
EQUITABLE RESOURCES INC /PA/ PA 7.01,9.01 08/21/07
Equity Media Holdings CORP DE 1.01,7.01,9.01 08/15/07
ESPEED INC DE 3.01,4.02,8.01,9.01 08/15/07
ESPEY MFG & ELECTRONICS CORP NY 2.02,8.01,9.01 08/20/07
ESS TECHNOLOGY INC CA 5.02,9.01 08/15/07
EXCO RESOURCES INC TX 1.01,9.01 08/15/07
Exterra Energy Inc. NV 5.02 08/21/07
Federal Home Loan Bank of Atlanta X1 2.03 08/15/07
Federal Home Loan Bank of Boston X1 2.03 08/15/07
Federal Home Loan Bank of Cincinnati X1 2.03,9.01 08/15/07
Federal Home Loan Bank of Dallas 2.03 08/15/07
Federal Home Loan Bank of Des Moines X1 2.03,9.01 08/16/07
Federal Home Loan Bank of Indianapoli X1 2.03,9.01 08/15/07
Federal Home Loan Bank of New York X1 2.03,9.01 08/16/07
Federal Home Loan Bank of Pittsburgh PA 2.03,9.01 08/15/07
Federal Home Loan Bank of San Francis X1 2.03 08/16/07
Federal Home Loan Bank of San Francis X1 5.02,9.01 08/16/07
Federal Home Loan Bank of Seattle 2.03 08/20/07
FelCor Lodging Trust Inc MD 1.01,9.01 08/16/07
FIFTH THIRD AUTO TRUST 2004-A 8.01,9.01 08/20/07
FIRST PLACE FINANCIAL CORP /DE/ DE 8.01,9.01 08/21/07
FIRST UNITED CORP/MD/ MD 7.01,9.01 08/15/07
FMC CORP DE 5.02,9.01 08/17/07
FMC TECHNOLOGIES INC DE 7.01,9.01 08/17/07
FOG CUTTER CAPITAL GROUP INC MD 2.02,9.01 08/10/07
FREEDOM FINANCIAL GROUP INC DE 4.01,9.01 08/17/07
FRIEDMAN BILLINGS RAMSEY GROUP INC VA 7.01 07/05/07
GANDER MOUNTAIN CO MN 1.01,9.01 08/15/07
GASCO ENERGY INC NV 7.01,9.01 08/21/07
GASTAR EXPLORATION LTD 5.02,9.01 08/21/07
GENERAL GROWTH PROPERTIES INC DE 8.01 08/15/07
GENERAL METALS CORP DE 3.02 08/03/07
Genpact LTD D0 2.02,9.01 08/20/07
GENTA INC DE/ DE 8.01,9.01 08/21/07
GENTEK INC DE 3.01,7.01 08/15/07
GEOKINETICS INC DE 5.02,7.01,9.01 08/15/07
Global Employment Holdings, Inc. 5.02 08/16/07
GOODRICH PETROLEUM CORP DE 2.02,9.01 08/17/07
GRAINGER W W INC IL 1.01,7.01,9.01 08/20/07
GREENSHIFT CORP DE 8.01,9.01 08/21/07
GULF WESTERN PETROLEUM CORP NV 3.02 08/16/07
HAIGHTS CROSS COMMUNICATIONS INC DE 1.02,8.01,9.01 08/15/07
Halo Technology Holdings, Inc. NV 1.03,8.01,9.01 08/20/07
HEALTH SYSTEMS SOLUTIONS INC NV 3.02,5.03,9.01 08/17/07
HELIX BIOMEDIX INC DE 1.01 08/16/07
HOLLY CORP DE 7.01,9.01 08/21/07
HOUSEHOLD AFFINITY CREDIT CARD MASTER DE 9.01 08/15/07
HUGOTON ROYALTY TRUST TX 2.02,9.01 08/21/07
HYDROGEN POWER INC DE 1.01,8.01,9.01 08/21/07
IA GLOBAL INC DE 2.02,8.01,9.01 08/21/07
Ignis Petroleum Group, Inc. 4.02 08/14/07
ILLINOIS TOOL WORKS INC DE 8.01,9.01 08/21/07
IMERGENT INC DE 8.01 08/21/07
INFE HUMAN RESOURCES INC NV 5.02 08/21/07
Infosmart Group, Inc. CA 4.02 08/17/07
INNOFONE COM INC NV 1.01,3.02,9.01 08/08/07
INPUT OUTPUT INC DE 5.02,9.01 08/20/07
INSIGNIA SOLUTIONS PLC 8.01 06/27/07
Intcomex, Inc. DE 2.02,9.01 08/20/07
INTEGRATED ENVIRONMENTAL TECHNOLOGIES DE 1.01,3.02,5.02,9.01 06/20/07
INTEGRITY BANCSHARES INC GA 3.01,5.02,9.01 08/17/07
INTERACTIVE INTELLIGENCE INC IN 5.03,9.01 08/21/07
INTERLINK ELECTRONICS INC DE 4.01,9.01 08/15/07
INTERNATIONAL FOOD & WINE CONSULTANTS 7.01,9.01 08/16/07
INTERNET COMMERCE CORP DE 2.01,2.03,8.01,9.01 08/20/07
INTERVOICE INC TX 1.01,9.01 08/16/07
ION MEDIA NETWORKS INC. DE 1.01,2.03,3.02,5.02,5.03,7.01, 08/21/07
9.01
IROBOT CORP DE 7.01,9.01 08/20/07
ISA INTERNATIONALE INC DE 8.01 06/30/07
ISTA PHARMACEUTICALS INC DE 1.01,9.01 08/08/07
ITC Holdings Corp. MI 5.02 08/15/07
J P MORGAN CHASE & CO DE 9.01 08/17/07
JAMES RIVER GROUP, INC DE 7.01,9.01 08/21/07
Karver International, Inc. NY 4.01 08/16/07
KEY TRONIC CORP WA 2.02,9.01 08/21/07
KOPIN CORP DE 3.01,9.01 08/15/07
LANDRYS RESTAURANTS INC 1.01,8.01,9.01 08/20/07
Linens Holding Co. DE 1.01,5.02 08/17/07
LITTLE SIOUX CORN PROCESSORS LLC 1.01 08/17/07
LONGS DRUG STORES CORP MD 7.01,9.01 08/21/07
LTV CORP DE 8.01,9.01 08/21/07
LUCAS ENERGY, INC. NV 3.02 08/16/07
LUFKIN INDUSTRIES INC TX 5.02 08/15/07
MARSHALL EDWARDS INC DE 7.01,9.01 08/21/07
MEDICALCV INC MN 5.02,9.01 08/16/07
MEDINA INTERNATIONAL HOLDINGS, INC. CO 1.01,9.01 08/16/07 AMEND
MEDTRONIC INC MN 2.02,9.01 08/21/07
MEMORY PHARMACEUTICALS CORP 5.02 08/17/07
Meritage Homes CORP MD 5.03,8.01,9.01 08/21/07
MESA ROYALTY TRUST/TX TX 2.02,9.01 08/21/07
METRIS MASTER TRUST DE 9.01 08/20/07
MIDDLEBURG FINANCIAL CORP VA 5.02,9.01 08/15/07
MIVA, INC. DE 5.02,7.01,9.01 08/15/07
MMA Media Inc. DE 8.01 08/14/07 AMEND
MobiVentures Inc. NV 8.01,9.01 08/13/07
MODAVOX INC 5.02,7.01,9.01 08/07/07
Molecular Insight Pharmaceuticals, In MA 5.02,9.01 08/16/07
MOMENTA PHARMACEUTICALS INC DE 5.02 08/15/07
MONARCH STAFFING, INC. NV 5.02 08/21/07
MOVIE GALLERY INC DE 3.01,9.01 08/17/07
MPHASE TECHNOLOGIES INC NJ 8.01 08/20/07
MTS MEDICATION TECHNOLOGIES, INC /DE/ DE 5.02 08/21/07
MYRIAD GENETICS INC DE 2.02,9.01 08/21/07
NATIONAL BANCSHARES CORP /OH/ OH 5.02,9.01 08/21/07
NationsHealth, Inc. DE 8.01,9.01 08/20/07
NEAH POWER SYSTEMS, INC. NV 2.02,9.01 08/21/07
NEEMA INC. NV 4.01,9.01 08/21/07
NEOMEDIA TECHNOLOGIES INC DE 8.01,9.01 08/16/07
NEOPHARM INC DE 1.01,9.01 08/16/07
NeoStem, Inc. DE 5.02,9.01 08/15/07
NETWORK 1 SECURITY SOLUTIONS INC DE 1.01,9.01 08/16/07
NETWORK CN INC DE 1.01,9.01 08/16/07
NOVADEL PHARMA INC DE 2.02,9.01 06/30/07
NOVASTAR FINANCIAL INC MD 2.05,5.02,9.01 08/15/07
NuStar Energy L.P. DE 8.01 08/21/07
NuStar GP Holdings, LLC DE 8.01 08/21/07
O2DIESEL CORP 1.01,3.02,9.01 07/06/07 AMEND
Oak Ridge Financial Services, Inc. NC 2.02,9.01 08/18/07
OCCAM NETWORKS INC/DE DE 3.01,9.01 08/16/07
OMEGA PROTEIN CORP NV 8.01,9.01 08/13/07
Omniture, Inc. DE 1.01,2.03,5.02,9.01 08/16/07
ON SEMICONDUCTOR CORP DE 5.02 08/15/07
Owens Corning DE 5.02,9.01 08/21/07
Paradigm Holdings, Inc WY 4.01,9.01 08/15/07
PARKER HANNIFIN CORP OH 5.02,9.01 08/15/07
Patient Safety Technologies, Inc DE 5.02,9.01 08/15/07 AMEND
PATRIOT SCIENTIFIC CORP DE 5.02,9.01 08/17/07
PATRON SYSTEMS INC DE 2.04 08/17/07
PATRON SYSTEMS INC DE 2.04 08/17/07 AMEND
PDL BIOPHARMA, INC. DE 5.02,9.01 08/19/07
PEERLESS SYSTEMS CORP DE 1.01,9.01 08/16/07
PEP BOYS MANNY MOE & JACK PA 2.02,9.01 08/21/07
PEPCO HOLDINGS INC DE 7.01,9.01 08/21/07
PEPSIAMERICAS INC/IL/ DE 1.01,8.01,9.01 08/14/07
PERRY ELLIS INTERNATIONAL INC FL 2.02,9.01 08/20/07
PETROL OIL & GAS INC 5.02 08/16/07
PHARMION CORP 8.01,9.01 08/20/07
PLAINS ALL AMERICAN PIPELINE LP DE 5.02,8.01,9.01 08/21/07
PLY GEM HOLDINGS INC DE 8.01,9.01 08/21/07
POPE & TALBOT INC /DE/ DE 3.01 08/16/07
PORTLAND GENERAL ELECTRIC CO /OR/ OR 8.01 08/14/04
POWELL INDUSTRIES INC NV 2.02,9.01 08/08/07
PREFORMED LINE PRODUCTS CO OH 3.01,9.01 08/16/07
PRIMEDIA INC DE 8.01,9.01 08/21/07
RCM TECHNOLOGIES INC NV 8.01,9.01 08/21/07
REALNETWORKS INC WA 1.01,7.01,9.01 08/20/07
Rocketinfo Inc. DE 5.02 08/15/07
Rosetta Resources Inc. DE 7.01,9.01 08/21/07
ROWAN COMPANIES INC DE 7.01,9.01 08/21/07
ROYAL BANCSHARES OF PENNSYLVANIA INC PA 5.02 08/15/07
RussOil CORP 4.01,9.01 08/15/07
SAKS INC TN 2.02,9.01 08/21/07
SAMARITAN PHARMACEUTICALS INC NV 8.01,9.01 08/21/07
SANDERS MORRIS HARRIS GROUP INC TX 8.01,9.01 08/21/07
Searchlight Minerals Corp. NV 7.01,9.01 08/20/07
SED INTERNATIONAL HOLDINGS INC DE 8.01,9.01 08/20/07
SENETEK PLC /ENG/ 7.01,9.01 08/17/07
SIGNALIFE, INC. DE 5.02 08/17/07
SIMTEK CORP CO 5.02 08/16/07
Sino Fibre Communications, Inc. NV 4.01,9.01 08/14/07 AMEND
SMART ONLINE INC 5.02,9.01 08/15/07
SNAP ON INC DE 1.01,1.02,2.03,9.01 08/10/07 AMEND
SONO TEK CORP NY 5.02,7.01,9.01 08/16/07
SPSS INC DE 7.01,9.01 08/21/07
STAPLES INC DE 2.02,9.01 08/21/07
STAR ENERGY CORP NV 5.02,9.01 08/15/07
STARTEK INC DE 5.02,9.01 08/15/07
STONEMOR PARTNERS LP DE 1.01,2.03,9.01 08/15/07
SUMMIT HOTEL PROPERTIES LLC 1.01,2.03,9.01 08/15/07
Superior Offshore International Inc. DE 8.01 08/20/07
SYNTHETIC BLOOD INTERNATIONAL INC NJ 5.02 08/17/07
TAPESTRY PHARMACEUTICALS, INC DE 7.01,9.01 08/21/07
TARGET CORP MN 2.02,8.01,9.01 08/21/07
TEAMSTAFF INC NJ 7.01,9.01 08/21/07
TEKOIL & GAS CORP DE 1.01,5.02,9.01 08/15/07
TENNECO INC DE 8.01,9.01 08/20/07
TESCO CORP 1.01,5.02 08/15/07
THEATER XTREME ENTERTAINMENT GROUP, I FL 1.01,3.02,5.01,9.01 08/15/07
Thomas Equipment, Inc. DE 1.01,2.03,3.02,9.01 07/27/07
THOMAS GROUP INC DE 8.01,9.01 08/15/07
THORNBURG MORTGAGE INC MD 7.01,9.01 08/20/07
TIDEWATER INC DE 8.01,9.01 08/21/07
TOPPS CO INC DE 8.01,9.01 08/20/07
TRANSMERIDIAN EXPLORATION INC DE 3.02 08/15/07
TRANSMETA CORP DE 5.03,9.01 08/17/07
TRIBUNE CO DE 8.01,9.01 08/21/07
TRIQUINT SEMICONDUCTOR INC DE 8.01,9.01 08/21/07
TRUSTCO BANK CORP N Y NY 8.01,9.01 08/21/07
UNICORP INC /NEW NV 8.01,9.01 08/16/07
UNION BANKSHARES CO/ME ME 7.01,9.01 08/21/07
UNISYS CORP DE 5.02 08/15/07
UNITED HERITAGE CORP UT 8.01,9.01 08/21/07
UNITEDHEALTH GROUP INC MN 5.02,9.01 08/15/07
UNIVERSAL ENERGY CORP. 7.01,9.01 08/16/07
Unum Group DE 5.03,9.01 08/21/07
USChina Channel Inc 5.02 08/21/07
USChina Channel Inc 8.01 08/15/07 AMEND
VEECO INSTRUMENTS INC DE 1.01 08/20/07
VERISIGN INC/CA DE 1.01,2.03,3.02,5.02,8.01,9.01 08/15/07
Vestin Realty Mortgage I, Inc. 8.01,9.01 08/20/07
Vestin Realty Mortgage II, Inc 8.01,9.01 08/20/07
VIRGIN MEDIA INC. DE 5.02,9.01 08/21/07
VITA FOOD PRODUCTS INC NV 5.02,9.01 08/15/07
VOICESERVE INC DE 1.01,3.02,9.01 08/21/07
VSE CORP DE 5.02,9.01 08/20/07
WACHOVIA CORP NEW NC 8.01,9.01 08/21/07
WALGREEN CO IL 8.01,9.01 08/20/07
WARREN RESOURCES INC MD 1.01,9.01 08/21/07
WCA WASTE CORP 7.01 08/21/07
WCI COMMUNITIES INC 1.01,3.03,5.02,5.03,9.01 08/17/07
WESTAFF INC DE 2.02,5.02,9.01 08/15/07
WIDEPOINT CORP DE 1.01,5.02,9.01 08/15/07
WILD OATS MARKETS INC DE 8.01 08/20/07
WILLBROS GROUP INC R1 1.01 08/15/07
Willdan Group, Inc. DE 1.01,2.03,9.01 08/16/07
WILSONS THE LEATHER EXPERTS INC MN 2.02,9.01 08/21/07
WINMARK CORP MN 1.01,2.03,9.01 08/15/07
WIRELESS FACILITIES INC DE 4.02,9.01 08/17/07
WMS INDUSTRIES INC /DE/ DE 5.02 08/17/07
WORTHINGTON INDUSTRIES INC OH 8.01,9.01 08/20/07
WYNDHAM WORLDWIDE CORP DE 7.01,9.01 08/20/07
YTB International, Inc. NY 7.01,9.01 08/21/07
Z TRIM HOLDINGS, INC IL 1.01,3.01,5.02,8.01,9.01 08/17/07
Zandaria Ventures Inc. NV 4.01,9.01 07/09/07 AMEND
ZANETT INC DE 2.02,9.01 08/20/07
ZIFF DAVIS HOLDINGS INC DE 2.02,7.01,9.01 08/21/07
ZIX CORP TX 8.01,9.01 08/16/07
http://www.sec.gov/news/digest/2007/dig082207.htm
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