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U.S. Securities and Exchange Commission

                           SEC NEWS DIGEST

Issue 2007-177                                      September 13, 2007



The Commission today issued 39 settled  and  contested  administrative
orders against 69 auditors that issued audit reports on the  financial
statements of public companies while they were not registered with the
Public Company Accounting Oversight Board.  The  SEC  orders  name  37
unregistered audit firms and 32 audit partners who participated in the
preparation and issuance of their unregistered firms'  audit  reports.
These firms and partners did not comply with a fundamental requirement
of the Sarbanes-Oxley Act of 2002-that accounting firms  that  prepare
and  issue  audit  reports  on  the  financial  statements  of  public
companies must be registered with the PCAOB. The 69 firms and partners
named in today's actions were collectively responsible for issuing  60
audit reports for 53 companies between November 2003 and October 2005.
Twenty-eight audit firms and 22  partners  agreed  to  settlements  in
which the Commission found that each firm issued between one and eight
audit reports while unregistered, and ordered the firms  and  partners
to cease and desist from  committing  or  causing  violations  of  the
registration  provision  of  Sarbanes-Oxley,   Section   102(a).   The
Commission also censured the firms. Additionally, two firms agreed  to
disgorge audit fees they received for their audits,  while  the  other
settling firms that received audit fees returned  the  fees  to  their
issuers during the course of the Commission's  investigation.  Without
admitting or denying the findings of the Orders, each of the  settling
firms and partners consented to the entry of  an  order  finding  that
they violated Section 102(a) of the Sarbanes-Oxley Act. The firms  and
partners who settled the proceedings are named in 29  settled  Orders.
Separately, the Commission issued 10  Orders  Instituting  Proceedings
against  a  total  of  nine  nonsettling  firms  and  ten  nonsettling
partners. The Orders allege that the firms and partners  prepared  and
issued audit  reports  that  issuers  included  in  filings  with  the
Commission. The Orders allege that the firms were not registered  with
the PCAOB. As to all  of  the  nonsettling  audit  firms,  the  Orders
Instituting Proceedings will determine whether,  pursuant  to  Section
4C(a) of the Securities Exchange Act of 1934 and Rule 102(e)(1) of the
Commission's Rules of  Practice,  the  firms  failed  to  possess  the
requisite qualifications to represent others  and  willfully  violated
Section 102(a)  of  Sarbanes-Oxley.  As  to  all  of  the  nonsettling
partners, the Orders will determine whether  the  partners  failed  to
possess  the  requisite  qualifications   to   represent   others   by
participating in the preparation and issuance of audit  reports  by  a
firm that was not registered with the PCAOB. In addition, as to  three
of the nonsettling firms and three of the  nonsettling  partners-Halt,
Buzas & Powell, Ltd.; Jay J. Shapiro, CPA, P.C.; Jay J. Shapiro,  CPA;
Michael Deutchman, CPA; Lester  Rex  Andersen,  CPA;  and  Richard  E.
Sellers, CPA-the Orders also institute cease-and-desist proceedings to
determine whether a cease-and-desist order should issue  against  each
of them and whether each  of  them  (with  the  exception  of  Michael
Deutchman, CPA) should be ordered to pay disgorgement of audit fees. A
hearing will be scheduled before an administrative law judge in all of
the  proceedings  against  the  nonsettling  firms  and  partners   to
determine whether the allegations in the Orders are true,  to  provide
the nonsettling firms and  partners  an  opportunity  to  dispute  the
allegations, and  to  determine  what  remedial  relief,  if  any,  is
appropriate, including whether they should be censured or  temporarily
or permanently denied the privilege of appearing or practicing  before
the Commission as accountants, and whether certain of the  nonsettling
firms and  partners  should  have  a  cease-and-desist  order  entered
against them and be ordered to disgorge audit fees. The Orders  direct
the administrative law judge to  issue  an  initial  decision  in  the
matter no later than 300 days from the date of service of the  Orders.
In the Matter of Andrew M. Smith, CPA- (Rel. 34-56398, AAE Rel.  2678,
File No. 3-12759); In the Matter of Beckman Kirkland & Whitney;  James
M. Kirkland, CPA and Robert J. Whitney, CPA-(Rel. 34-56399,  AAE  Rel.
2679, File No. 3-12760); In the Matter of Berger, Apple &  Associates,
Ltd.; Mitchell S. Seifert, CPA- (Rel. 34-56400, AAE  Rel.  2680,  File
No. 3-12761); In the Matter of Beutel Accountancy Corporation; Todd W.
Beutel, CPA- (Rel. 34-56401, AAE Rel. 2681, File No. 3-12762); In  the
Matter of Bray & Associates CPAs, LLC; Arnold D. Bray, CPA- (Rel.  34-
56402, AAE Rel. 2682, File  No.  3-12763);  In  the  Matter  of  Bruce
Redlin, CPA- (Rel. 34-56403, AAE Rel. 2683, File No. 3-12764); In  the
Matter of Bujan & Associates, Ltd.; Frank Bujan, CPA- (Rel.  34-56404,
AAE Rel. 2684,  File  No.  3-12765);  In  the  Matter  of  Charles  J.
Birnberg, CPA- (Rel. 34-56405, AAE Rel. 2685, File  No.  3-12766);  In
the Matter of Charles R. Hunt, CPA, PA; Charles R.  Hunt,  CPA-  (Rel.
34-56406, AAE Rel. 2686, File No.  3-12767);  In  the  Matter  of  Dan
Clasby & Company; Daniel E. Clasby,  CPA-  (Rel.  34-56407,  AAE  Rel.
2687, File No. 3-12768); In the Matter of Darilek, Butler & Co., P.C.;
Robert F. Darilek, CPA- (Rel. 34-56408, AAE Rel.  2688,  File  No.  3-
12769); In the  Matter  of  David  M.  Winings,  CPA,  An  Accountancy
Corporation; David M. Winings, CPA- (Rel.  34-56409,  AAE  Rel.  2689,
File No. 3-12770); In the Matter of Forbush &  Associates;  Daniel  J.
Forbush, CPA- (Rel. 34-56410, AAE Rel. 2690, File No. 3-12771); In the
Matter of F.X. Duffy & Co., Inc.; Kevin P. Duffy, CPA- (Rel. 34-56411,
AAE Rel. 2691, File No. 3-12772); In the Matter of Harvey S. Weingard,
CPA- (Rel. 34-56412, AAE Rel. 2692, File No. 3-12773); In  the  Matter
of Henry L. Creel Co., Inc.; Henry L. Creel, CPA- (Rel. 34-56413,  AAE
Rel. 2693, File No. 3-12774); In the Matter of Henry Schiffer, CPA, An
Accountancy Corporation; Henry Schiffer, CPA- (Rel. 34-56414, AAE Rel.
2694, File No. 3-12775); In the Matter of Isaac Gordon, CPA- (Rel. 34-
56415, AAE Rel. 2695, File No. 3-12776); In the Matter of Joseph  Mao,
CPA- (Rel. 34-56416, AAE Rel. 2696, File No. 3-12777); In  the  Matter
of McNeal, Williamson & Co.; Daniel  L.  Williamson,  CPA-  (Rel.  34-
56417, AAE Rel. 2697, File No. 3-12778); In the Matter of  Michael  C.
Lingerman, CPA (partner of firm since dissolved) - (Rel. 34-56418, AAE
Rel. 2698, File No. 3-12779); In  the  Matter  of  Milner  and  Brock,
CPA's; Stephen D. Milner, CPA- (Rel. 34-56419, AAE Rel. 2699, File No.
3-12780); In the Matter of Norman Stumacher, CPA- (Rel. 34-56420,  AAE
Rel. 2700, File No. 3-12781); In the Matter  of  Preferred  Accounting
Services, Inc.; Ana Costales, CPA- (Rel. 34-56421, AAE Rel. 2701, File
No. 3-12782); In the Matter of Randy  Simpson,  CPA,  P.C.;  Randy  R.
Simpson, CPA- (Rel. 34-56422, AAE Rel. 2702, File No. 3-12783); In the
Matter of Reed & Taylor, CPAs, P.C.; Robert E. Reed,  CPA-  (Rel.  34-
56423, AAE Rel. 2703, File No. 3-12784); In the Matter of  Sanford  H.
Feibusch, CPA, PC; Sanford H. Feibusch, CPA- (Rel. 34-56424, AAE  Rel.
2704, File No. 3-12785); In the Matter of  United  Financial  CPA  PC;
Anowar Hossain, CPA- (Rel. 34-56425, AAE Rel. 2705, File No. 3-12786);
In the Matter of William E. Costello, CPA- (Rel.  34-56426,  AAE  Rel.
2706, File No. 3-12787); In the Matter of Banker & Co. and Jitendra S.
Banker - (Rel. 34-56427, AAE Rel. 2707,  File  No.  3-12788);  In  the
Matter of Carl S. Sanko, CPA- (Rel. 34-56428, AAE Rel. 2708, File  No.
3-12789); In the Matter  of  Choi  Dow  Ian  Hong  &  Lee  Accountancy
Corporation; Ernest E. Dow, CPA- (Rel. 34-56429, AAE Rel.  2709,  File
No. 3-12790); Frederick A. Kaden & Co.; Frederick A. Kaden, CPA- (Rel.
34-56430, AAE Rel. 2710, File No. 3-12791); In  the  Matter  of  Halt,
Buzas & Powell, Ltd.; Wayne A. Powell, CPA and Steven  R.  Halt,  CPA-
(Rel. 34-56431, AAE Rel. 2711, File No. 3-12792); In the Matter of Jay
J. Shapiro, CPA, P.C.; Jay J. Shapiro, CPA- (Rel. 34-56432,  AAE  Rel.
2712, File No. 3-12793); In the Matter of Michael Deutchman, CPA-(Rel.
34-56433,  AAE  Rel.  2713,  File  No.  3-12794);  In  the  Matter  of
Schuhalter Coughlin & Suozzo PC; Edward  J.  Suozzo,  CPA-  (Rel.  34-
56434, AAE Rel. 2714, File No. 3-12795); In  the  Matter  of  Story  &
Company, P.C.; Brian L. Story, CPA- (Rel.  34-56435,  AAE  Rel.  2715,
File No. 3-12796); Lester Rex Andersen, CPA and  Richard  E.  Sellers,
CPA - (Rel. 34-56436, AAE Rel. 2716, File  No.  3-12797);  Press  Rel.


The Commission today filed a settled civil action in the U.S. District
Court for  the  District  of  Columbia  against  Sure  Trace  Security
Corporation and Peter Leeuwerke, a former chief executive officer  and
consultant  to  Sure  Trace,  for  their  alleged  violations  of  the
antifraud and registration provisions of the federal securities  laws,
and against Michael Cimino, Sure Trace's vice-chairman and  president,
for his alleged violations of the registration provisions. Sure  Trace
is a development stage company that sells  purported  technology  that
allows identification images to be permanently imprinted on an object.
The Commission's complaint alleges that on September  14,  2004,  Sure
Trace issued a press release claiming it had signed a contract for  $6
million gross annual revenue, when, in fact, it had  not  secured  the
contract. Sure Trace issued two other  press  releases  in  2004  that
allegedly omitted material facts about Sure  Trace's  negotiations  to
acquire Sensor Media Corporation. Leeuwerke had  a  role  in  drafting
each release.

The Commission's complaint also alleges that Sure Trace  made  several
attempts to evade securities registration requirements.  According  to
the complaint, from 2002 to 2003, Sure Trace attempted to use at least
three Forms S-8 to register the issuance of stock, purportedly to give
to its  employees  and  consultants  under  the  auspices  of  various
employee stock option plans. Many of the shares Sure Trace  registered
on Forms S-8 and  issued  to  "consultants"  were  never  intended  to
compensate the so-called "consultants" for their services, but  rather
were designed from the outset to make a market in the company's stock.
Sure Trace also violated the registration  requirements  in  May  2006
when it spun off shares of its subsidiary,  True  Product  ID.  Cimino
effected the spin-off.

Sure Trace, without  admitting  or  denying  the  allegations  in  the
complaint, consented to a final judgment enjoining it  from  violating
Sections 5(a) and 5(c) of the Securities Act of 1933 (Securities  Act)
and Section 10(b) of the Securities Exchange  Act  of  1934  (Exchange
Act) and Rule 10b-5 thereunder, and ordering disgorgement of  $933,750
and pre-judgment interest of $165,150.75, provided that the Commission
waive the payment of disgorgement and pre-judgment  interest  and  not
impose a civil penalty  based  on  Sure  Trace's  Sworn  Statement  of
Financial Condition.  Leeuwerke,  without  admitting  or  denying  the
allegations in the complaint, consented to a final judgment  enjoining
him from violating Sections 5(a) and 5(c) of the Securities  Act,  and
from violating, and aiding and abetting violations of,  Section  10(b)
of  the  Exchange  Act  and  Rule  10b-5  thereunder,   and   ordering
disgorgement and pre-judgment interest, provided that  the  Commission
waive the payment of disgorgement and pre-judgment  interest  and  not
impose a civil penalty based  on  his  Sworn  Statement  of  Financial
Condition. Cimino, without admitting or denying the allegations in the
complaint, consented to a final judgment enjoining him from  violating
Sections 5(a) and 5(c) of the Securities Act.

The  Commission's  investigation  into  the  conduct  of   others   is
continuing. The Commission acknowledges the assistance  of  the  Royal
Canadian  Mounted  Police's  Integrated  Market  Enforcement  Team  in
Vancouver. [SEC v. Sure Trace Security Corp. et al, Civil  Action  No.
07-CV-01619) (D.D.C.) (JR)] (LR-20277)


The Commission  filed  securities  fraud  and  related  charges  today
against Robert A.  Berlacher,  Lancaster  Investment  Partners,  L.P.,
Northwood Capital Partners, L.P., Cabernet Partners, L.P.,  Chardonnay
Partners, L.P., Insignia Partners, L.P., VFT Special  Ventures,  Ltd.,
LIP Advisors, LLC, NCP Advisors, LLC, and RAB Investment Company,  LLC
(collectively, "Lancaster") in the U.S. District Court for the Eastern
District of Pennsylvania. The Commission's complaint alleges that  the
defendants collectively perpetrated an illegal trading scheme to evade
the registration  requirements  of  the  federal  securities  laws  in
connection with at least ten unregistered securities offerings,  which
are commonly referred to as "PIPEs"  (Private  Investments  in  Public
Equities), made materially false representations to the  PIPE  issuers
in connection with those offerings, and  engaged  in  illegal  insider

* The Commission's complaint alleges  that,  during  the  period  2000
through 2005, Berlacher implemented an unlawful  trading  scheme  that
enabled Lancaster to improperly realize more than $1.7 million in ill-
gotten gains by investing in PIPE offerings without  incurring  market
risk. Specifically, the complaint alleges:

* Berlacher and Lancaster, after learning about  a  PIPE  transaction,
sold short the issuer's stock. Once the Commission declared the resale
registration statement effective, Berlacher  and  Lancaster  used  the
PIPE shares to cover the short positions ? a  practice  prohibited  by
the registration provisions of the federal securities laws.

* To avoid detection and regulatory scrutiny, Berlacher and  Lancaster
employed a variety of deceptive  trading  techniques,  including  wash
sales, matched orders, and pre-arranged trades, to make it appear that
they were covering their short sales with open market shares, when, in
fact, Berlacher and Lancaster were on both sides of  the  transactions
and were covering with their PIPE shares.

* In each of the transactions, Berlacher and Lancaster made materially
false representations to the PIPE  issuers  to  induce  them  to  sell
securities to Lancaster. As a precondition of participation in a PIPE,
Berlacher and Lancaster had to represent that  they  would  not  sell,
transfer or dispose of the PIPE shares other than in  compliance  with
the registration provisions  of  the  Securities  Act  of  1933.  This
representation was material to the PIPE issuers,  who,  as  the  stock
purchase   agreements   made   clear,   relied   on   the   investors'
representations  in  order  to  qualify  for  an  exemption  from  the
registration requirements for their  private  offering.  At  the  time
defendants  learned  about  the  PIPE,  however,  they   intended   to
distribute  the  restricted  PIPE  securities  in  violation  of   the
registration provisions of the Securities Act.

On at least one occasion, Berlacher and Lancaster engaged  in  illegal
insider trading by selling short the  securities  of  a  certain  PIPE
issuer prior to the public  announcement  of  the  PIPE,  while  using
nonpublic information they received when being solicited to invest  in
the  PIPE.  Berlacher  and   Lancaster   engaged   in   this   conduct
notwithstanding their agreement to keep  information  about  the  PIPE
confidential and/or to refrain from trading or discussing the offering
prior to the public announcement of the PIPE.

By engaging in the  foregoing  conduct,  the  complaint  alleges  that
defendants violated the registration provisions of the Securities  Act
(Sections 5(a), 5(b), and 5(c)) and the antifraud provisions  of  both
the Securities Act (Section 17(a)) and the Securities Exchange Act  of
1934 (Section 10(b)  and  Rule  10b-5  thereunder).  The  Commission's
complaint  seeks  to  permanently  enjoin   defendants   from   future
violations of the applicable  provisions  of  the  federal  securities
laws, disgorgement of  ill-gotten  gains  (with  prejudgment  interest
thereon), and civil penalties.

The Commission's  investigation  is  continuing.  [SEC  v.  Robert  A.
Berlacher, Lancaster  Investment  Partners,  L.P.,  Northwood  Capital
Partners, L.P., Cabernet Partners, L.P.,  Chardonnay  Partners,  L.P.,
Insignia Partners, L.P., VFT Special  Ventures,  Ltd.,  LIP  Advisors,
LLC, NCP Advisors, LLC, and RAB Investment Company, LLC, Civil  Action
No. 07-CV-3800 (ER] (LR-20278)



A proposed rule change filed by the New York Stock  Exchange  relating
to the elimination of one of its  NYSE  OpenBookŪ  services  (SR-NYSE-
2007-80)  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 September 17. (Rel. 34-56384)

The Options Clearing Corporation filed a proposed rule change (SR-OCC-
2007-09) under Section 19(b)(3)(A)  of  the  Securities  Exchange  Act
which reduces certain OCC clearing fees. Publication  is  expected  in
the Federal Register during the week of September 17. (Rel. 34-56386)


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:
publicinfo@sec.gov. In most cases, this information is also  available
on the Commission's website: www.sec.gov.

        M5A 1J5, 416-366-5511 - 4,096,500 ($1.00) Equity, (File 333-145991 - 
        Sep. 12) (BR. 01B)

        VANCOUVER, A1, V7V 1G3, 441202 716-352 - 
        2,000,000 ($200,000.00) Equity, (File 333-145992 - Sep. 12) (BR. 04A)

        0 ($1,000,000.00) Asset-Backed Securities, (File 333-145993 - Sep. 12) 
        (BR. 05D)

        00000, 353 1 231-1900 - 0 ($515,999,976.00) Equity, (File 333-145994 - 
        Sep. 12) (BR. 06)

S-4     Biomira CORP, 110 - 110TH AVENUE NE, SUITE 685, BELLEVUE, WA, 98004, 
        425-450-0370 - 0 ($136,536,769.00) Equity, (File 333-145995 - Sep. 12) 
        (BR. 01)

        972-9-775-3777 - 0 ($54,084,607.00) Equity, (File 333-145996 - Sep. 12) 
        (BR. 03A)

        00000, 353 1 231-1900 - 100,000,000 ($50,000.00) Equity, 
        (File 333-145997 - Sep. 12) (BR. 06)

S-8     R H DONNELLEY CORP, 1001 WINSTEAD DRIVE, CARY, NC, 27513, 9198046000 - 
        0 ($5,286,970.00) Equity, (File 333-145998 - Sep. 12) (BR. 11B)

        CA, 92503, 9093513798 - 0 ($53,408,614.00) Equity, (File 333-146000 - 
        Sep. 12) (BR. 05A)

        6097502200 - 0 ($10,920,000.00) Equity, (File 333-146002 - Sep. 12) 
        (BR. 09B)

        C1, 1388, 5413287808 - 0 ($449,904,000.00) Equity, (File 333-146011 - 
        Sep. 12) (BR. 04B)

        800-997-1361 - 2,414,995 ($15,713,962.50) Equity, (File 333-146012 - 
        Sep. 12) (BR. 02A)

S-1     BIOPURE CORP, 11 HURLEY ST, CAMBRIDGE, MA, 02141, 6172346500 - 
        0 ($82,125,000.00) Equity, (File 333-146013 - Sep. 12) (BR. 01C)

        PARK RIDGE, NJ, 07656, (201) 505-1300 - 
        9,963,128 ($12,958,440.00) Equity, (File 333-146014 - Sep. 12) (BR. 07)

        TULSA, OK, 74172, 918-573-8009 - 
        0 ($313,950,000.00) Limited Partnership Interests, (File 333-146015 - 
        Sep. 12) (BR. )

S-1     Seacastle Inc., 1345 AVENUE OF THE AMERICAS, NEW YORK, NY, 10105, 
        212-479-5327 - 0 ($345,000,000.00) Equity, (File 333-146016 - Sep. 12) 
        (BR. )

        5166836000 - 750,000 ($14,857,500.00) Equity, (File 333-146017 - 
        Sep. 12) (BR. 06A)

S-8     Atlas Technology Group, Inc., 2001 152ND AVENUE NE, REDMOND, WA, 98052, 
        415-674-5555 - 8,464,201 ($6,771,361.00) Equity, (File 333-146018 - 
        Sep. 12) (BR. 03C)

        5128366464 - 0 ($14,500,000.00) Equity, (File 333-146019 - Sep. 12) 
        (BR. 02A)

        64105, 816-221-4000 - 0 ($500,000,000.00) Equity, (File 333-146021 - 
        Sep. 12) (BR. )


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.

NAME OF ISSUER                         CODE   	   8K ITEM NO.		    	  DATE     COMMENT

AASTROM BIOSCIENCES INC                 MI       5.03,9.01                      09/06/07

ACCENTIA BIOPHARMACEUTICALS INC                  1.01,2.03,3.02,9.01            09/11/07

Access Plans USA, Inc.                  OK       4.02                           09/06/07

ACE COMM CORP                           MD       3.01,9.01                      09/06/07

ACTEL CORP                              CA       7.01,9.01                      09/12/07

ADCARE HEALTH SYSTEMS INC                        1.02,2.01,9.01                 09/06/07

ALCOA INC                               PA       8.01,9.01                      09/12/07

Aldabra 2 Acquisition Corp.             DE       1.01,9.01                      09/07/07    AMEND

ALLIANT TECHSYSTEMS INC                 DE       5.02,9.01                      09/06/07

ALNYLAM PHARMACEUTICALS, INC.                    1.01                           09/06/07

ALPHA PETROLEUM EXPLORATION CORP        NY       4.01                           06/01/07

Alphatec Holdings, Inc.                 DE       1.01,9.01                      09/11/07

Alternative Loan Trust 2007-24          DE       9.01                           08/30/07

AMACORE GROUP, INC.                     DE       1.01,2.01,8.01,9.01            08/28/07

AMEN PROPERTIES INC                     DE       8.01                           08/31/07

AMERICAN ELECTRIC POWER CO INC          NY       7.01                           09/12/07

AMERICAN ORIENTAL BIOENGINEERING INC    CO       2.01                           09/06/07

AMERICAN PHYSICIANS CAPITAL INC         MI       7.01,9.01                      09/12/07

AMERICAN SOIL TECHNOLOGIES INC          NV       4.01,9.01                      09/11/07    AMEND

AMERICAN SOIL TECHNOLOGIES INC          NV       4.01,9.01                      09/11/07    AMEND

AMERICAN TECHNOLOGY CORP /DE/           DE       5.02,9.01                      09/11/07

AMERISOURCEBERGEN CORP                  DE       8.01                           09/12/07

Amtrust Financial Services, Inc.        DE       2.01,8.01,9.01                 09/07/07

Andover Medical, Inc.                   DE       3.02,5.03                      09/06/07

Andover Medical, Inc.                   DE       9.01                           05/04/07    AMEND

Andover Medical, Inc.                   DE       9.01                           05/11/07    AMEND

APAC CUSTOMER SERVICE INC               IL       7.01,9.01                      09/12/07

APPLIED MATERIALS INC /DE               DC       5.02,7.01,8.01,9.01            09/11/07

ARBITRON INC                            DE       7.01,9.01                      09/12/07

ARCH CAPITAL GROUP LTD.                          7.01                           09/12/07

ARTS WAY MANUFACTURING CO INC           DE       2.01                           09/12/07

ASI TECHNOLOGY CORP                     NV       5.02                           09/10/07

ASIA PREMIUM TELEVISION GROUP           NV       8.01                           09/12/07

AskMeNow,Inc.                           DE       1.01,2.03,5.03,9.01            09/06/07

ASPEN TECHNOLOGY INC /DE/               DE       2.02,9.01                      09/12/07

ASYST TECHNOLOGIES INC                  CA       1.02,5.02                      09/06/07

ATARI INC                               DE       4.01                           09/11/07

Atlas Energy Resources, LLC             DE       9.01                           06/29/07    AMEND

ATWOOD OCEANICS INC                     TX       7.01,8.01,9.01                 09/11/07

AVANEX CORP                             DE       5.02                           09/06/07

Aviza Technology, Inc.                  DE       1.02                           09/10/07

BACKWEB TECHNOLOGIES LTD                         4.01,9.01                      09/06/07

BALLY TECHNOLOGIES, INC.                NV       1.01,5.02                      09/10/07

BANK JOS A CLOTHIERS INC /DE/           DE       2.02,9.01                      09/12/07

Battle Mountain Gold Exploration Corp            3.02                           09/11/07

BEHRINGER HARVARD SHORT TERM OPPORTUN   TX       2.03,9.01                      09/06/07

BEXIL CORP                              MD       3.01,9.01                      09/11/07

BFC FINANCIAL CORP                      FL       8.01                           09/10/07

BIODELIVERY SCIENCES INTERNATIONAL IN   DE       1.01,2.03,9.01                 09/11/07

BIOENVISION INC                         DE       2.02,9.01                      09/12/07

BioFuel Energy Corp.                             4.01,9.01                      09/11/07

BIOVEST INTERNATIONAL INC               DE       1.01,2.03,3.02                 09/11/07

BLOCKBUSTER INC                         DE       5.02,9.01                      09/12/07

BOWATER INC                             DE       8.01,9.01                      09/07/07

BOWLIN TRAVEL CENTERS INC               NV       2.02,9.01                      09/12/07

BPO Management Services                 DE       1.01,9.01                      06/29/07    AMEND

BreitBurn Energy Partners L.P.          DE       7.01,9.01                      09/12/07

BTHC VII Inc                            DE       5.03                           09/06/07

CABCO TRUST FOR J.C. PENNEY DEBENTURE   DE       8.01,9.01                      09/01/07

CAMINOSOFT CORP                         CA       1.01,9.01                      09/06/07

CAPITAL ONE MASTER TRUST                NY       8.01,9.01                      09/11/07

CARRIZO OIL & GAS INC                   TX       1.01,7.01,9.01                 09/10/07

Challenger Powerboats, Inc.             NV       1.01,2.01,9.01                 08/27/07

Chaparral Steel CO                      DE       8.01                           09/12/07

CHENIERE ENERGY INC                     DE       5.03,9.01                      09/06/07

CHEROKEE INC                            DE       2.02,9.01                      09/12/07

CHINA DIGITAL COMMUNICATION GROUP       NV       4.02,5.02,9.01                 09/11/07

China Natural Gas, Inc.                 DE       4.01,9.01                      06/21/07

CHINA SUN GROUP HIGH-TECH CO            NC       2.02,8.01,9.01                 09/12/07

China Water & Drinks Inc..              NV       8.01,9.01                      09/11/07

CHL Mortgage Pass-Through Trust 2007-   DE       9.01                           08/30/07

CHL Mortgage Pass-Through Trust 2007-   DE       8.01,9.01                      09/11/07

CHL Mortgage Pass-Through Trust 2007-   DE       9.01                           08/30/07

CHL Mortgage Pass-Through Trust 2007-   DE       8.01,9.01                      09/11/07

CIT Equipment Collateral 2004-EF1       DE       7.01,9.01                      06/30/07

CIT Equipment Collateral 2005-EF1                7.01,9.01                      06/30/07

CIT Equipment Collateral 2005-VT1                7.01,9.01                      06/30/07

CIT Equipment Collateral 2006-VT1                7.01,9.01                      06/30/07

CIT EQUIPMENT COLLATERAL 2006-VT2                7.01,9.01                      06/30/07

CIT HOME EQUITY LOAN TRUST 2002-1       DE       7.01,9.01                      06/30/07

CIT HOME EQUITY LOAN TRUST 2003-1       DE       7.01,9.01                      06/30/07

CIT HOME EQUITY TRUST 2002-2            DE       7.01,9.01                      06/30/07

CIT RV TRUST 1998-A                     DE       7.01,9.01                      06/30/07

CIT RV TRUST 1999-A                     DE       7.01,9.01                      06/30/07

CITIBANK CREDIT CARD ISSUANCE TRUST     DE       8.01,9.01                      09/12/07

CITIZENS BANCORP/OR                              8.01,9.01                      09/12/07

CKE RESTAURANTS INC                     DE       7.01,9.01                      09/10/07

CLEVELAND CLIFFS INC                    OH       8.01                           09/11/07

CLINICAL DATA INC                       DE       8.01,9.01                      09/12/07

COFFEE PACIFICA INC                     NV       5.02,8.01                      09/05/07

COMMONWEALTH BANKSHARES INC             VA       5.02                           09/12/07

COMMUNICATE COM INC                     NV       1.01,5.02,9.01                 09/12/07

COMPUTER SCIENCES CORP                  NV       5.02,5.03                      09/12/07

Consolidated Communications Holdings,   DE       5.03,9.01                      09/11/07

CONTINUCARE CORP                        FL       2.02,9.01                      09/12/07

CORCEPT THERAPEUTICS INC                         8.01,9.01                      09/11/07

CORPORATE BOND BACKED CERT TR SER 199            8.01,9.01                      09/04/07

COSTAR GROUP INC                                 8.01                           09/11/07

CRAFTMADE INTERNATIONAL INC             DE       2.02,7.01,9.01                 09/12/07

CREDIT ACCEPTANCE CORPORATION           MI       7.01,9.01                      09/12/07

CREDO PETROLEUM CORP                    CO       2.02,9.01                      09/10/07

Cryoport, Inc.                                   8.01                           09/11/07

CUBIST PHARMACEUTICALS INC              DE       8.01,9.01                      09/06/07

CYBER DEFENSE SYSTEMS INC               FL       1.01,8.01,9.01                 09/06/07

CYTRX CORP                              DE       5.02,9.01                      09/07/07

DANAHER CORP /DE/                       DE       5.03,9.01                      09/12/07

DCI USA, INC                            DE       2.03,9.01                      09/05/07

DELL INC                                DE       5.02,9.01                      09/06/07

DELTA AIR LINES INC /DE/                DE       7.01,9.01                      09/12/07

DENNYS CORP                             DE       5.03,9.01                      09/06/07

DIALYSIS CORP OF AMERICA                FL       8.01                           09/12/07

DIAMOND ENTERTAINMENT CORP              NJ       3.01                           09/12/07

DreamWorks Animation SKG, Inc.                   5.02,9.01                      09/07/07

DREW INDUSTRIES INC                     DE       5.02,9.01                      09/07/07

DRI CORP                                NC       7.01,9.01                      09/12/07

DUKE REALTY CORP                        IN       1.01,9.01                      09/11/07

DUKE REALTY LIMITED PARTNERSHIP/        IN       1.01,9.01                      09/11/07

DXP ENTERPRISES INC                     TX       1.01,2.01,9.01                 09/11/07

EAU TECHNOLOGIES, INC.                  DE       5.02,5.03,9.01                 01/12/07

Education Realty Trust, Inc.            MD       7.01,9.01                      09/06/07

ELECTRONIC DATA SYSTEMS CORP /DE/       DE       2.05                           09/07/07

Encore Energy Partners LP               DE       1.01,7.01,9.01                 09/11/07

ENDURANCE SPECIALTY HOLDINGS LTD                 1.01,7.01,8.01,9.01            09/10/07

eTelecare Global Solutions, Inc.                 1.01,5.05,9.01                 09/06/07

EV Energy Partners, LP                  DE       9.01                           06/27/07    AMEND

EXECUTE SPORTS INC                      NV       1.01,2.01,3.02,9.01            08/29/07

Exobox Technologies Corp.               NV       8.01                           09/10/07

EXTERRAN HOLDINGS INC.                  DE       9.01                           08/20/07    AMEND

Extra Space Storage Inc.                MD       5.02,9.01                      09/06/07

EXXON MOBIL CORP                        NJ       8.01                           09/06/07

FAIRCHILD CORP                          DE       5.02                           09/07/07

FAMOUS DAVES OF AMERICA INC             MN       8.01,9.01                      09/06/07

FBR CAPITAL MARKETS CORP                         8.01,9.01                      09/12/07

Federal Home Loan Bank of Topeka                 5.02,7.01,9.01                 09/12/07

FINANCIAL INDUSTRIES CORP               TX       4.01,9.01                      09/06/07

FIRST INDUSTRIAL REALTY TRUST INC       MD       5.02,7.01,9.01                 09/10/07

FIRST INVESTORS FINANCIAL SERVICES GR   TX       2.02,9.01                      09/12/07

FIRST REAL ESTATE INVESTMENT TRUST OF   NJ       8.01                           09/11/07

Flagship Global Health, Inc.            DE       1.01                           09/06/07

FORRESTER RESEARCH INC                  DE       3.01,9.01                      09/12/07

Fortunet, Inc.                          NV       8.01                           09/11/07

FREEPORT MCMORAN COPPER & GOLD INC      DE       8.01,9.01                      09/12/07

FREMONT GENERAL CORP                    NV       5.02                           09/11/07

FRIEDMAN BILLINGS RAMSEY GROUP INC      VA       8.01,9.01                      09/12/07

GENAERA CORP                            DE       8.01,9.01                      09/10/07

GENERAL CABLE CORP /DE/                 DE       1.01,8.01,9.01                 09/11/07

GENERAL CABLE CORP /DE/                 DE       7.01,9.01                      09/12/07

General Finance CORP                    DE       5.03,8.01,9.01                 09/11/07

GERBER SCIENTIFIC INC                   CT       2.02,9.01                      09/12/07

GLOBETEL COMMUNICATIONS CORP            DE       4.01                           09/11/07

GOAMERICA INC                           DE       7.01,9.01                      09/12/07

GOOD TIMES RESTAURANTS INC              NV       5.02                           09/12/07

Granite Falls Energy, LLC               MN       7.01,9.01                      09/12/07

GRYPHON GOLD CORP                       NV       5.02,7.01,8.01,9.01            09/12/07

GSI COMMERCE INC                        DE       2.01,7.01,9.01                 09/10/07

GUARDIAN TECHNOLOGIES INTERNATIONAL I   DE       8.01                           09/12/07

GULF RESOURCES, INC.                    DE       7.01,8.01,9.01                 09/06/07

GULF RESOURCES, INC.                    DE       7.01,8.01,9.01                 09/11/07

GYRODYNE CO OF AMERICA INC              NY       9.01                           06/27/07    AMEND

H&E Equipment Services, Inc.            DE       7.01                           09/06/07

HAIN CELESTIAL GROUP INC                DE       3.01,8.01,9.01                 09/11/07

HALOZYME THERAPEUTICS INC               NV       1.01,9.01                      09/07/07

HAMPTON ROADS BANKSHARES INC            VA       8.01                           09/12/07

HAPC, Inc.                              DE       3.02,8.01,9.01                 09/06/07

Harry & David Holdings, Inc.            DE       2.02,7.01,9.01                 09/12/07

HAWAIIAN ELECTRIC INDUSTRIES INC        HI       1.01                           09/06/07

HEALTHCARE PROVIDERS DIRECT INC.        NV       1.01,2.03,3.02,4.01,9.01       08/31/07    AMEND

HEMAGEN DIAGNOSTICS INC                 DE       1.01,9.01                      09/11/07

HIGHBURY FINANCIAL INC                  DE       7.01,9.01                      09/12/07

HRPT PROPERTIES TRUST                   MD       8.01,9.01                      09/11/07

ICONIX BRAND GROUP, INC.                DE       1.01                           09/06/07

Industrial Enterprises of America, In   NV       5.02,7.01                      09/04/07

INLAND WESTERN RETAIL REAL ESTATE TRU   MD       7.01,9.01                      09/12/07

Innophos Holdings, Inc.                          8.01                           09/11/07

Innovive Pharmaceuticals, Inc.          DE       1.01,9.01                      09/10/07

INNUITY, INC. /UT/                      UT       7.01,9.01                      09/12/07

INSPIRE PHARMACEUTICALS INC             DE       1.01                           09/11/07

InterDigital, Inc.                      PA       7.01,9.01                      09/12/07

INTERNATIONAL TEXTILE GROUP INC         DE       8.01,9.01                      09/12/07

INTERSTATE BAKERIES CORP/DE/            DE       7.01,9.01                      09/11/07

INTUIT INC                              DE       8.01                           09/12/07

INVICTA GROUP INC                                4.02,8.01                      08/31/07

IONATRON, INC.                          DE       5.02                           09/10/07

IRIDEX CORP                             DE       5.02,9.01                      09/06/07

IRWIN FINANCIAL CORP                    IN       7.01,9.01                      09/12/07

ISDERA NORTH AMERICA, INC.                       4.01,9.01                      08/14/07

iShares S&P GSCI Commodity-Indexed Tr   DE       5.03,9.01                      09/12/07

Island Residences Club, Inc.                     4.01,9.01                      08/16/07

IVANY MINING INC                        DE       1.01,9.01                      09/10/07    AMEND

J P MORGAN CHASE & CO                   DE       9.01                           09/10/07

Jake's Trucking International, Inc.     NV       1.01,5.01,5.02,9.01            09/10/07

JETBLUE AIRWAYS CORP                    DE       5.02,9.01                      09/12/07

JMG Exploration, Inc.                   NV       1.01,9.01                      09/12/07

JMP Group Inc.                          DE       8.01                           09/12/07

KH FUNDING CO                           MD       8.01                           09/12/07

KING PHARMACEUTICALS INC                TN       1.02,2.06                      09/06/07

KRAFT FOODS INC                         VA       8.01,9.01                      09/05/07

Kreido Biofuels, Inc.                   NV       1.01,8.01,9.01                 08/01/07

LABORATORY CORP OF AMERICA HOLDINGS     DE       7.01                           09/12/07

LEADIS TECHNOLOGY INC                   DE       5.03,9.01                      09/07/07

LEAP WIRELESS INTERNATIONAL INC         DE       5.02,9.01                      09/10/07

LIQUIDITY SERVICES INC                           8.01                           09/07/07

LUMINENT MORTGAGE CAPITAL INC                    7.01,9.01                      09/11/07

MARVELL TECHNOLOGY GROUP LTD            D0       5.02                           09/06/07

Mercantile Bancorp, Inc.                DE       1.01,2.03,9.01                 09/07/07

MERIDIAN RESOURCE CORP                  TX       5.02                           09/12/07

MERIDIAN RESOURCE CORP                  TX       8.01                           09/12/07

MIDWESTONE FINANCIAL GROUP INC          IA       1.01,9.01                      09/11/07

MILESTONE SCIENTIFIC INC/NJ             DE       5.02,8.01,9.01                 09/12/07

MOLINA HEALTHCARE INC                   DE       7.01,9.01                      09/11/07

MOVIE GALLERY INC                       DE       8.01,9.01                      09/12/07

MUNICIPAL MORTGAGE & EQUITY LLC         DE       5.03,9.01                      09/06/07

NATHANS FAMOUS INC                      DE       1.01,9.01                      09/12/07

NEUROBIOLOGICAL TECHNOLOGIES INC /CA/   DE       1.01,2.03,9.01                 09/12/07

NEW CENTURY FINANCIAL CORP              MD       7.01,9.01                      08/15/07

NEW YORK MORTGAGE TRUST INC             MD       8.01,9.01                      09/11/07

NEXIA HOLDINGS INC                      NV       3.02                           09/07/07

NOBEL LEARNING COMMUNITIES INC          DE       5.02                           09/06/07

NOBLE INTERNATIONAL, LTD.               DE       7.01,9.01                      09/12/07

NORTHWEST PIPELINE CORP                 DE       7.01,9.01                      09/12/07

NOVASTAR FINANCIAL INC                  MD       1.01,9.01                      09/07/07

NUTRITION 21 INC                        NY       1.01,3.02,9.01                 09/11/07

OCCAM NETWORKS INC/DE                   DE       3.01,4.02,9.01                 09/09/07

Omega Flex, Inc.                        PA       8.01,9.01                      09/11/07

Omniture, Inc.                          DE       1.01,3.02,7.01,9.01            09/07/07

ON ASSIGNMENT INC                       DE       5.02                           09/12/07

OPTIO SOFTWARE INC                      GA       2.02,7.01,9.01                 09/11/07

ORAMED PHARMACEUTICALS INC.             NV       3.02,9.01                      09/07/07

ORLEANS HOMEBUILDERS INC                DE       2.02,9.01                      09/12/07

ORLEANS HOMEBUILDERS INC                DE       1.01,9.01                      09/06/07

Orsus Xelent Technologies Inc           DE       1.01,2.03,9.01                 09/11/07

OTTER TAIL CORP                         MN       1.01,9.01                      09/11/07

OVERSEAS SHIPHOLDING GROUP INC          DE       8.01,9.01                      09/10/07

PACKAGING CORP OF AMERICA                        7.01,9.01                      09/11/07

PALATIN TECHNOLOGIES INC                DE       1.02                           09/06/07

PANGEA PETROLEUM CORP                   CO       1.02                           09/12/07

Paramount Acquisition Corp              DE       8.01,9.01                      09/12/07

PATHMARK STORES INC                     DE       2.02,9.01                      09/12/07

PFF BANCORP INC                         DE       8.01                           09/11/07

PHARMACEUTICAL PRODUCT DEVELOPMENT IN   NC       5.02,7.01,9.01                 09/12/07

PHOENIX COMPANIES INC/DE                DE       5.02,7.01,9.01                 09/06/07

PHOTOWORKS INC /WA                      WA       2.03                           09/06/07

POSEIDIS INC                            FL       1.01,2.03,3.02,5.02,8.01,9.01  02/19/07

PPL CORP                                PA       1.01,8.01,9.01                 09/12/07

PRE PAID LEGAL SERVICES INC             OK       1.01,9.01                      09/10/07

PRICELINE COM INC                       DE       8.01                           09/10/07

PRICESMART INC                          DE       2.02,9.01                      09/10/07

PRINCIPAL LIFE INSURANCE CO             IA       9.01                           09/07/07

PRINCIPAL LIFE INSURANCE CO             IA       9.01                           09/07/07

PSPP HOLDINGS INC                       NV       1.01,2.03,5.02,8.01,9.01       09/01/07

Puda Coal, Inc.                                  1.01,9.01                      09/06/07

PURCHASE POINT MEDIA CORP               MN       1.01,3.02,5.02,5.03,7.01,9.01  04/24/07

QUANTUM GROUP INC /FL                            1.01,5.02,9.01                 09/07/07

QUICKSILVER RESOURCES INC               DE       1.01,5.02,8.01,9.01            09/11/07

RALI Series 2007-QA5 Trust              DE       8.01,9.01                      09/11/07

RASER TECHNOLOGIES INC                  UT       5.02                           09/11/07

REPROS THERAPEUTICS INC.                DE       8.01,9.01                      09/12/07

REPUBLIC AIRWAYS HOLDINGS INC           DE       1.01,9.01                      09/12/07

RETRACTABLE TECHNOLOGIES INC            TX       8.01                           09/06/07

Rosetta Resources Inc.                  DE       7.01,9.01                      09/11/07

Ruths Chris Steak House, Inc.           DE       2.01,9.01                      09/10/07

SCIELE PHARMA, INC.                     DE       8.01,9.01                      09/07/07

SCOTTISH RE GROUP LTD                   E9       2.03,9.01                      09/06/07

SELECT COMFORT CORP                              7.01,9.01                      09/12/07

Select Notes Trust LT 2004-1            DE       8.01,9.01                      09/04/07

SIGMATRON INTERNATIONAL INC             DE       2.02,9.01                      09/12/07

SIMCLAR INC                             FL       5.02                           09/10/07

Sino Gas International Holdings, Inc.   UT       1.01,3.01,3.02,5.03            09/07/07    AMEND

SINO-American Development CORP          CO       4.01,9.01                      09/12/07

SKY PETROLEUM, INC.                     NV       1.01,5.02                      07/14/07

Solo Cup CO                             DE       1.01,8.01,9.01                 09/07/07

SONUS NETWORKS INC                      DE       8.01,9.01                      09/12/07

SOYO GROUP INC                          NV       8.01                           09/11/07

Spectra Energy Corp.                    DE       2.03,9.01                      09/11/07

Star Resorts Development Inc.           NV       3.02,9.01                      07/30/07

STAR SCIENTIFIC INC                     DE       5.02,8.01,9.01                 09/07/07

STEM CELL INNOVATIONS, INC.             DE       7.01,9.01                      09/12/07

Surge Global Energy, Inc.                        5.02,8.01,9.01                 09/06/07

Switch & Data Facilities Company, Inc   DE       8.01,9.01                      09/07/07

SYNTAX-BRILLIAN CORP                    DE       2.02,5.02,9.01                 09/06/07

SYSVIEW TECHNOLOGY, INC.                         7.01,9.01                      09/12/07

TARGET CORP                             MN       5.02,8.01,9.01                 09/12/07

TASTY BAKING CO                         PA       1.01,1.02,2.03,9.01            09/06/07

TENNECO INC                             DE       8.01                           09/11/07

THAXTON GROUP INC                       SC       8.01,9.01                      08/30/07

THERMOGENESIS CORP                      DE       2.02,9.01                      09/12/07

TODD SHIPYARDS CORP                     WA       8.01                           09/12/07

Travelport LTD                          D0       8.01,9.01                      09/10/07

TRIMAS CORP                             DE       5.02                           09/01/07

TRIMAX CORP                             NV       4.01,5.02,9.01                 09/07/07

TURBOCHEF TECHNOLOGIES INC              DE       3.01,9.01                      09/11/07

TWIN DISC INC                           WI       7.01,9.01                      09/12/07

TWL CORP                                UT       5.02,9.01                      09/05/07

U S GLOBAL INVESTORS INC                TX       2.02                           09/12/07

UGI CORP /PA/                           PA       5.02                           09/11/07

UMPQUA HOLDINGS CORP                    OR       8.01,9.01                      09/11/07

UNIFI INC                               NY       5.02,9.01                      09/10/07

UNITED RETAIL GROUP INC/DE              DE       1.01,2.02,3.02,3.03,5.02,8.01, 09/10/07
VANGUARD HEALTH SYSTEMS INC             DE       5.02                           09/10/07

Vantage Energy Services, Inc.           DE       8.01,9.01                      09/11/07

VENDINGDATA CORP                        NV       1.01,3.02                      09/12/07

Veri-Tek International, Corp.           MI       1.01                           09/11/07

VERMILLION, INC.                        DE       1.01,9.01                      09/11/07

VISION SCIENCES INC /DE/                DE       8.01                           09/12/07

WEBSTER FINANCIAL CORP                  DE       7.01                           09/11/07

Wells Fargo Mortgage Backed Securitie   DE       8.01,9.01                      08/29/07

Wentworth Energy, Inc.                  OK       8.01                           09/11/07

Western Goldfields Inc.                 A6       7.01,9.01                      09/06/07

WEYERHAEUSER CO                         WA       2.02,9.01                      09/11/07

WHX CORP                                DE       1.01                           09/10/07

WILSON HOLDINGS, INC.                   NV       5.03                           09/07/07

WORLDTRADESHOW COM INC                           1.01,2.03,9.01                 09/11/07

WORLDWATER & POWER CORP                 DE       5.03,9.01                      09/06/07

YTB International, Inc.                 NY       7.01                           09/11/07

ZENITH NATIONAL INSURANCE CORP          DE       8.01,9.01                      09/12/07

ZILOG INC                               CA       5.02,9.01                      09/06/07




Modified: 09/13/2007