SEC Charges Former UBS Financial Adviser With Defrauding Life Settlement Fund Investors
The Securities and Exchange Commission today charged a former financial adviser at UBS Financial Services LLC with misappropriating $3.3 million in a scheme that included bilking investors in a private investment fund he established.
The SEC alleges that Steven T. Kobayashi, who worked in UBS’s Walnut Creek, Calif., office, created a pooled investment fund to invest in life insurance policies. But he wound up stealing much of the money to support his extravagant lifestyle. Kobayashi concealed his fraud by liquidating his customers’ securities and funneling the money back to the fund and its investors.
In a parallel action, the U.S. Attorney’s Office for the Northern District of California today filed criminal charges against Kobayashi arising from some of the same alleged misconduct.
“Investors count on their brokers to safeguard their investments,” said Marc Fagel, Director of the SEC’s San Francisco Regional Office. “It’s difficult to imagine a more flagrant abuse of that trust than the manner in which Kobayashi pocketed his customers’ money and used it to feed his own habits.”
According to the SEC complaint filed today in federal district court in Oakland, Kobayashi established Life Settlement Partners LLC (LSP), a fund that invested in life settlement policies. He raised several million dollars from his UBS customers for the fund. Beginning in early 2006, Kobayashi used LSP’s bank accounts as his personal piggy bank, spending at least $1.4 million in investor funds on expensive cars, prostitutes, and large gambling debts.
The SEC alleges that in an attempt to repay LSP and its investors before they discovered his theft, Kobayashi induced several of his other UBS customers to liquidate securities in their UBS accounts and transfer the proceeds of those sales to entities that he controlled. In this manner, he stole an additional $1.9 million from these investors.
Kobayashi, who lives in Livermore, Calif., agreed to settle the SEC’s charges against him without admitting or denying the allegations. He agreed to a permanent injunction from further violations of the antifraud and other provisions of the federal securities laws, and consented to the institution of public administrative proceedings against him in which he will be permanently barred from associating with entities in the securities industry. The amount of ill-gotten gains and monetary penalties that Kobayashi will be required to pay will be determined by the court at a later date.
The SEC’s investigation was conducted by staff attorney Susan Fleischmann and Assistant Regional Director Jina Choi of the San Francisco Regional Office. They were assisted by Brad Darfler and Carla Carriveau of the broker-dealer examination team.
The SEC acknowledges the assistance of the U.S. Attorney’s Office for the Northern District of California and the Federal Bureau of Investigation.
For more information about this enforcement action, contact:
Marc J. Fagel
Michael S. Dicke
SEC Obtains Settlement With CEO to Recover Compensation and Stock Profits He Received During Company’s Fraud
The Securities and Exchange Commission today announced a settlement with the chief executive officer of an Atlanta-based homebuilder to recover several million dollars in bonus compensation and stock profits that he received while the company was committing accounting fraud.
According to the SEC’s complaint filed today in federal court in Atlanta, CEO Ian J. McCarthy previously failed to reimburse Beazer Homes USA Inc. for bonuses, other incentive-based or equity-based compensation, and profits from Beazer stock sales that he received during the 12-month periods after his company filed fraudulent financial statements during fiscal year 2006.
The SEC brought previous enforcement actions against the company and its former chief accounting officer who perpetrated the fraud. While not personally charged for the misconduct, McCarthy is still required under Section 304 of the Sarbanes-Oxley Act to reimburse the issuer for incentive-based compensation and stock sale profits received during that fraudulent period. The settlement with McCarthy is subject to court approval.
“Today’s action makes clear that incentive compensation and stock sale profits for CEOs and CFOs is subject to a clawback if received while a company was deceiving its shareholders about financial results,” said Robert Khuzami, Director of the SEC’s Division of Enforcement. “This provides an important incentive for senior executives to be vigilant in preventing misconduct and ensuring that companies comply with financial reporting requirements.”
Rhea Kemble Dignam, Director of the SEC’s Atlanta Regional Office, added, “McCarthy was receiving millions of dollars in bonuses and other incentive compensation while Beazer was misleading investors and fraudulently overstating its income. Section 304 requires McCarthy to reimburse Beazer for that compensation and profits on the sale of Beazer stock.”
Without admitting or denying the SEC’s allegations, McCarthy agreed to reimburse Beazer $6,479,281 in cash, 40,103 restricted stock units (or its equivalent), and 78,763 shares of restricted stock (or its equivalent). This reimbursement represents McCarthy’s entire fiscal year 2006 incentive bonus ($5,706,949 in cash and 40,103 in restricted stock units), $772,232 in stock sale profits, and 78,763 shares of restricted stock granted in 2006.
Section 304 of the Sarbanes-Oxley Act requires reimbursement by certain senior corporate executives of any bonus or other incentive-based or equity-based compensation received during a period in which a company was in material non-compliance with financial reporting requirements due to misconduct, as well as profits from stock sales during that same period. This can include an individual who has not been personally charged with the underlying misconduct or alleged to have otherwise violated the federal securities laws.
According to the SEC’s complaint against McCarthy, Beazer was required to prepare accounting restatements for the fiscal year ended Sept. 30, 2006 and first three quarters of fiscal 2006 due to its fraudulent conduct, which consisted of a manipulation of Beazer’s land development and house cost-to-complete accounts as well as the improper recording of certain model home financing transactions as sales for the purpose of increasing Beazer’s income.
Beazer settled an SEC enforcement action in September 2008, and the SEC charged its former chief accounting officer Michael T. Rand in July 2009. The litigation against Rand is still ongoing.
For more information about this enforcement action, contact:
Rhea Kimble Dignam
William P. Hicks
(Press Rel. 2011-61)
Closed Meeting on Thursday, March 10, 2011 at 2:00 p.m.
The subject matter of the Closed Meeting scheduled for Thursday, March 10, 2011, will be: institution and settlement of injunctive actions; institution and settlement of administrative proceedings; and other matters relating to enforcement proceedings.
At times, changes in Commission priorities require alterations in the scheduling of meeting items. For further information and to ascertain what, if any, matters have been added, deleted or postponed, please contact: The Office of the Secretary at (202) 551-5400.
Commission Issues Cease-and-Desist Order Against Future Reporting Violations By Andain, Inc., and Dismisses Pending Administrative Proceeding Against the Issuer
On March 2, 2011, the Commission issued an Order Instituting Cease-and-Desist Proceedings Pursuant to Section 21C of the Securities Exchange Act of 1934, Making Findings, and Imposing a Cease-and-Desist Order (Exchange Act) against Andain, Inc. (Andain) as a result of its failure, over a period of more than four years, to file timely quarterly and annual reports as required by Section 13(a) of the Exchange Act and rules thereunder.
Also on March 2, 2011, the Commission dismissed with prejudice pending administrative proceedings instituted against Andain pursuant to Exchange Act Section 12(j) to determine whether it was necessary and appropriate for the protection of investors to suspend or revoke the registration of Andain’s securities. In the Matter of Andain, Inc., Administrative Proceeding File No. 3-14087 (Oct. 7, 2010). (Rel. 34-64016; File No. 3-14281)
In the Matter of Canadian Mono Mines, Inc.
An Administrative Law Judge has issued an Order Making Findings and Revoking Registrations by Default (Default Order) as to Carlin Resources Corp. (n/k/a Carlin Gold Corp.), CBX Ventures Inc. (n/k/a Remstar Resources Ltd.), Chase Resource Corp., Chell Group Corp., and Chic By H.I.S, Inc. (n/k/a Durango Apparel Inc.) (collectively, Respondents), in Canadian Mono Mines, Inc., Admin. Proc. No. 3-14203. The Order Instituting Proceedings (OIP) alleged that six Respondents repeatedly failed 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 Respondents and revokes the registrations of each class of their registered securities, pursuant to Section 12(j) of the Securities Exchange Act of 1934. The proceeding has ended as to the sixth respondent, Canadian Mono Mines, Inc. See Canadian Mono Mines, Inc., Exchange Act Release No. 63848 (Feb. 7, 2011). (Rel. 34-64019; File No. 3-14203)
Commission Revokes Registration of Securities of Indymac Bancorp, Inc. for Failure to Make Required Periodic Filings
On March 3, 2011, the Commission instituted a settled proceeding pursuant to Section 12(j) of the Securities Exchange Act of 1934 revoking the registration of each class of registered securities of IndyMac Bancorp, Inc. (IDMCQ) for failure to make required periodic filings with the Commission.
Without admitting or denying the findings in the Order, IndyMac consented to the entry of an order finding that it had failed to comply with Section 13(a) of the Exchange Act and Rules 13a-1 and 13a-13 thereunder and revoking the registration of each class of IndyMac’s securities registered with the Commission pursuant to Section 12 of the Exchange Act. In its Order, the Commission found that IndyMac had not filed any periodic reports for any fiscal period subsequent to the period ended March 31, 2008 and later filed for Chapter 7 bankruptcy in July 2008.
Brokers and dealers should be alert to the fact that Exchange Act Section 12(j) provides, in pertinent part, as follows:
(Rel. 34-64020; File No. 3-14282)
In the Matter of S. Blair Abernathy, CPA
On March 3, 2011, 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 S. Blair Abernathy, CPA (Abernathy).
The Order finds that on February 17, 2011, the United States District Court for the Central District of California entered a final judgment, by consent, permanently enjoining Abernathy from violating Sections 17(a)(2) and 17(a)(3) of the Securities Act of 1933.
The Order further finds in the Commission’s complaint, among other things, that as an executive vice president at IndyMac Bank, F.S.B. in 2007, Abernathy made materially false and misleading statements in the offer and sale of six IndyMac Bank mortgage-backed securities regarding the quality of the residential mortgage loans underlying the offerings. The complaint alleged that as IndyMac Bancorp, Inc.’s chief financial officer in 2008, Abernathy made false and misleading statements regarding IndyMac Bancorp’s capital and liquidity positions in its common stock prospectus filed in May 2008.
Based on the above, the Order suspends Abernathy from appearing or practicing before the Commission as an accountant, with the right to apply for reinstatement after two years from the date of the Order. Abernathy consented to the issuance of the Order without admitting or denying any of the findings in the Order except he admitted the entry of the injunction. [SEC v. S. Blair Abernathy, Civil Action No. CV 11-1308-JFW (SSx) (C.D. Cal.) (LR-21853) (Rel. 34-64025; AAE Rel. 3249; File No. 3-14283)
In the Matter of Garry B. Smith
On March 3, 2011, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934, Making Findings and Imposing Remedial Sanctions (Order) against Garry B. Smith, a resident of Flower Mound, Texas. The Order finds that, on December 28, 2010, an interlocutory judgment was entered by consent against Respondent, permanently enjoining him from future violations of Sections 5(a), 5(c), and 17(a) of the Securities Act of 1933 (Securities Act), Sections 10(b) and 15(a)(1) of the Exchange Act and Rule 10b-5 thereunder, in the civil action entitled Securities and Exchange Commission v. Garry B. Smith, et al., Civil Action Number 4:10-CV-613, in the United States District Court for the Eastern District of Texas, Sherman Division. The Order further finds that the Commission’s complaint alleged that, among other things, Respondent and others engaged in securities offerings, which were not registered with the Commission as required under the law, through which Overland Energy, Inc. raised at least $10.4 million from at least 180 investors throughout the United States, in contravention of the antifraud provisions of the federal securities laws.
Based on the above, the Order bars Smith from association with any broker or dealer. Smith consented to the issuance of the Order without admitting or denying any of the findings except as to the entry of the judgment, which he admitted. (Rel. 34-64026; File No. 3-14284)
SEC Charges Gregory A. Seib With Insider Trading
On March 1, 2011, the Securities and Exchange Commission filed a civil injunctive action against Gregory A. Seib, a 40-year-old resident of Atlanta, Georgia. The Commission alleges that, after misappropriating confidential information from his employer regarding a pending merger agreement involving NASDAQ-listed Cambridge Display Technology, Inc. (Cambridge), Seib purchased Cambridge stock and call options, ultimately reaping profits in excess of $71,000.
The Commission’s complaint, filed in the United States District Court for the Northern District of Georgia, alleges that between April and July 2007, Seib purchased 20 call options and 10,514 shares of Cambridge stock prior to a public announcement on July 31, 2007, that Cambridge would be acquired by Sumitomo Chemical Company, Ltd. According to the complaint, at the time of Seib’s illegal trades, Seib’s boss was the principal of an unregistered investment adviser, as well as an outside director of Cambridge. The Complaint alleges that Seib had access to, and viewed, confidential merger-related e-mails received by his boss, and that Seib first purchased Cambridge stock and call options on the date that Cambridge and Sumitoma entered into a confidentiality agreement. The complaint further alleges that Seib’s subsequent purchases of Cambridge stock, in four different accounts, coincided with significant events in the merger negotiations and/or e-mails that his boss received regarding the merger.
In its complaint, the Commission charges Seib with violating the antifraud provisions of the federal securities laws. The Commission seeks a permanent injunction against future violations of Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, as well as disgorgement of Seib’s ill-gotten gains, prejudgment interest and a monetary penalty. Without admitting or denying the allegations in the complaint, Seib has offered to accept a permanent injunction and to pay a total of $156,702.16, consisting of disgorgement of $71,654.14, prejudgment interest of $13,393.88 and a monetary penalty equal to the amount of his disgorgement, or $71,654.14.
The Commission acknowledges the Financial Industry Regulatory Authority for their assistance in this matter. [SEC v. Gregory A. Seib, Civil Action No. 1:11-CV-0626 (N.D. Ga.)] (LR-21871)
Proposed Rule Change
The Commission issued a Notice of Filing of Proposed Rule Change to Amend the By-Laws of FINRA Regulation, Inc. with Regard to District Committee Structure and Governance. Publication is expected in the Federal Register during the week of March 7. (Rel. 34-64002)
Immediate Effectiveness of Proposed Rule Changes
A proposed rule change filed by The NASDAQ Stock Market to modify fees for members using the NASDAQ Market Center (SR-NASDAQ-2011-028) 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 March 7. (Rel. 34-64003)
The Fixed Income Clearing Corporation filed a proposed rule change (File No. SR-FICC-2011-02) under Section 19(b)(1) of the Exchange Act to make a technical, clarifying change to the Corporation Default Rule, Rule 22B, of the Government Securities Division. The rule change became effective upon filing. Publication is expected in the Federal Register during the week of March 7. (Rel. 34-64004)
A proposed rule change filed by the Municipal Securities Rulemaking Board consisting of amended and restated articles of incorporation (SR-MSRB-2011-01) 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 March 7. (Rel. 34-64006)
A proposed rule change filed by NASDAQ OMX BX to amend the BOX Trading Rules to expand the Short Term Option Series Program (SR-BX-2011-014) 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 March 7. (Rel. 34-64009)
A proposed rule change filed by NASDAQ OMX PHLX relating to its inactive nominee fee (SR-Phlx-2011-26) 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 March 7. (Rel. 34-64010)
A proposed rule change (SR-ISE-2011-11) filed by the International Securities Exchange relating to a Market Maker incentive plan for foreign currency options 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 March 7. (Rel. 34-64012)
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 viewed in person in the Commission's Public Reference Branch at 100 F Street, N.E., Washington, D.C. To obtain paper copies, please refer to information on the Commission's Web site at http://www.sec.gov/answers/publicdocs.htm. In most cases, you can view and download this information by using the search function located at http://www.sec.gov/edgar/searchedgar/companysearch.html.
S-3 LRAD Corp, 15378 AVENUE OF SCIENCE, SUITE 100, SAN DIEGO, CA, 92128, 858-676-1112 - 0 ($6,618,685.00) Equity, (File 333-172552 - Mar. 2) (BR. 11B) S-8 Tornier N.V., FRED ROESKESTRAAT 123, AMSTERDAM, P7, 1076EE, 952-426-7600 - 0 ($91,670,667.12) Other, (File 333-172553 - Mar. 2) (BR. 10C) S-3 Citigroup Funding Inc., 399 PARK AVENUE, NEW YORK, NY, 10043, 212-559-1000 - 0 ($356,554,950.00) Unallocated (Universal) Shelf, (File 333-172554 - Mar. 2) (BR. 07) S-3 Citigroup Funding Inc., 399 PARK AVENUE, NEW YORK, NY, 10043, 212-559-1000 - 0 ($10,000,000.00) Unallocated (Universal) Shelf, (File 333-172555 - Mar. 2) (BR. 07) S-3ASR OLD REPUBLIC INTERNATIONAL CORP, 307 N MICHIGAN AVE, CHICAGO, IL, 60601, 3123468100 - 0 ($0.00) Unallocated (Universal) Shelf, (File 333-172558 - Mar. 2) (BR. 01B) S-8 HERLEY INDUSTRIES INC /NEW, 3061 INDUSTRY DRIVE, LANCASTER, PA, 17603-4092, 7173972777 - 500,000 ($9,487,500.00) Equity, (File 333-172559 - Mar. 2) (BR. 05B) S-8 EATON VANCE CORP, 255 STATE STREET, BOSTON, MA, 02109, 6174828260 - 3,500,000 ($108,745,000.00) Equity, (File 333-172561 - Mar. 2) (BR. 06C) S-3 CITIGROUP INC, 399 PARK AVENUE, NEW YORK, NY, 10043, 2125591000 - 0 ($86,132,644.27) Unallocated (Universal) Shelf, (File 333-172562 - Mar. 2) (BR. 07A) S-3 TRUSTCO BANK CORP N Y, 5 SARNOWSKI DRIVE, GLENVILLE, NY, 12302, 5183773311 - 12,000,000 ($71,280,000.00) Equity, (File 333-172568 - Mar. 2) (BR. 07B) S-8 FIRST PACTRUST BANCORP INC, 610 BAY BOULEVARD, CHULA VISTA, CA, 91910, 6196911519 - 626,500 ($7,263,485.00) Equity, (File 333-172569 - Mar. 2) (BR. 07C) S-3 INUVO, INC., 15550 LIGHTWAVE DRIVE, THIRD FLOOR, CLEARWATER, FL, 33761, 727-324-0046 - 0 ($15,000,000.00) Equity, (File 333-172571 - Mar. 2) (BR. 11B) F-1 MakeMyTrip Ltd, 103 UDYOG VIHAR, PHASE 1, GURGAON, HARYANA, K7, 122016, 91 124 439 5000 - 0 ($200,000,000.00) Equity, (File 333-172572 - Mar. 2) (BR. 05C) S-8 REALPAGE INC, 4000 INTERNATIONAL PARKWAY, CARROLLTON, TX, 75007-1913, 972-820-3923 - 0 ($92,719,192.32) Equity, (File 333-172573 - Mar. 2) (BR. 03B) S-4 EL PASO CORP/DE, 1001 LOUISIANA ST, SUITE 2955A, EL PASO BLDG, HOUSTON, TX, 77002, 7134202600 - 0 ($348,673,000.00) Non-Convertible Debt, (File 333-172574 - Mar. 2) (BR. 02C) S-4 People's United Financial, Inc., C/O PEOPLE'S BANK, 850 MAIN STREET, BRIDGEPORT, CT, 06604, 203-338-4114 - 0 ($271,752,581.61) Equity, (File 333-172575 - Mar. 2) (BR. 07C) S-1 SYNERGY RESOURCES CORP, 20203 HIGHWAY 60, PLATTEVILLE, CO, 80651, 303-591-7413 - 0 ($28,350,000.00) Equity, (File 333-172576 - Mar. 2) (BR. 04C) S-8 Tootie Pie Company, Inc., 129 INDUSTRIAL DRIVE, BOERNE, TX, 78006, 830-816-6677 - 2,000,000 ($1,040,000.00) Equity, (File 333-172577 - Mar. 2) (BR. 04C) F-3ASR WESTPAC BANKING CORP, 575 FIFTH AVENUE, 39TH FLOOR, NEW YORK, NY, 10017-2422, 2125511800 - 0 ($0.00) Other, (File 333-172579 - Mar. 2) (BR. 07C)
Form 8-K is used by companies to file current reports on the following events:
8-K reports may be viewed in person in the Commission's Public Reference Branch at 100 F Street, N.E., Washington, D.C. To obtain paper copies, please refer to information on the Commission's Web site at http://www.sec.gov/answers/publicdocs.htm. In most cases, you can view and download this information by using the search function located at http://www.sec.gov/edgar/searchedgar/companysearch.html.
STATE NAME OF ISSUER CODE 8K ITEM NO. DATE COMMENT 30DC, INC. MD 3.02 09/30/10 A5 Laboratories Inc. NV 1.01,2.03,3.02,9.01 02/23/11 AAA PUBLIC ADJUSTING GROUP, INC. FL 5.02,5.03 03/02/11 AMEND Abingdon Futures Fund LP NY 3.02 03/01/11 ACCELERATED ACQUISITION X DE 1.01,5.01,5.02,9.01 02/28/11 Accretive Health, Inc. DE 2.02,9.01 03/02/11 ADAMS GOLF INC DE 5.02,9.01 02/24/11 Advanced Life Sciences Holdings, Inc. 1.01,5.02,8.01 02/21/11 ADVANCED PHOTONIX INC DE 1.01,8.01,9.01 02/25/11 ADVANTA CORP DE 1.03,3.03,5.02,5.03, 02/28/11 9.01 ADVOCAT INC DE 1.01,9.01 03/01/11 AECOM TECHNOLOGY CORP DE 8.01,9.01 03/01/11 Aegerion Pharmaceuticals, Inc. DE 2.02,9.01 03/02/11 Agfeed Industries, Inc NV 5.02,8.01,9.01 02/24/11 ALLEGHENY TECHNOLOGIES INC DE 5.02 02/24/11 ALLSCRIPTS HEALTHCARE SOLUTIONS, INC. DE 7.01,9.01 03/02/11 alpha-En Corp DE 1.01,3.02,9.01 02/23/11 ALR TECHNOLOGIES INC 7.01,9.01 03/01/11 AMERCO /NV/ NV 8.01 03/01/11 AMERICAN DENTAL PARTNERS INC DE 2.02,7.01,9.01 03/02/11 AMERICAN INTERNATIONAL GROUP INC DE 7.01,9.01 03/01/11 AMERICAN SOFTWARE INC GA 2.02,9.01 03/02/11 Amincor, Inc. NV 2.01,9.01 10/18/10 AMEND Amincor, Inc. NV 2.01,9.01 10/18/10 AMEND Amincor, Inc. NV 2.01,9.01 10/18/10 AMEND Apollo Commercial Real Estate Finance MD 2.02,9.01 03/02/11 Applied Nanotech Holdings, Inc TX 8.01 03/01/11 Applied Visual Sciences, Inc. DE 1.01,3.02,9.01 03/01/11 Approach Resources Inc DE 2.02,7.01,9.01 03/01/11 ARBITRON INC DE 5.02,7.01,9.01 02/28/11 ARROW ELECTRONICS INC NY 8.01,9.01 02/28/11 ARTEPHARM GLOBAL CORP. NV 5.03,9.01 02/24/11 ARTHROCARE CORP DE 7.01 03/01/11 Artio Global Investors Inc. DE 5.02,9.01 03/02/11 Ascena Retail Group, Inc. DE 2.02,9.01 03/02/11 Ascena Retail Group, Inc. DE 7.01,9.01 03/02/11 Ascent Media CORP DE 5.07,7.01,9.01 02/24/11 ATLANTIC TELE NETWORK INC /DE DE 2.02,9.01 03/01/11 AUTONATION, INC. DE 7.01,9.01 03/02/11 Avago Technologies LTD U0 8.01,9.01 02/28/11 AVISTA CORP WA 7.01 03/02/11 BANK JOS A CLOTHIERS INC /DE/ DE 5.03,8.01,9.01 02/24/11 BARRY R G CORP /OH/ OH 1.01,1.02,2.03,9.01 03/01/11 BEACON POWER CORP DE 8.01,9.01 02/28/11 BELDEN INC. DE 5.02,5.03,9.01 03/02/11 BIOCANCELL THERAPEUTICS INC. 5.02 03/01/11 BIODELIVERY SCIENCES INTERNATIONAL IN DE 8.01,9.01 03/02/11 BJS WHOLESALE CLUB INC DE 2.02,9.01 03/02/11 BLAST ENERGY SERVICES, INC. CA 1.01,2.03,3.02,5.03, 03/02/11 9.01 BOISE CASCADE HOLDINGS, L.L.C. DE 2.02,9.01 03/02/11 BOISE INC. DE 2.02,8.01,9.01 03/01/11 BRISTOL ENERGY FUND LP NY 3.02 03/01/11 BUILD A BEAR WORKSHOP INC DE 8.01 03/01/11 BUTLER NATIONAL CORP DE 8.01,9.01 03/02/11 BUTLER NATIONAL CORP DE 8.01,9.01 03/02/11 Cal Dive International, Inc. DE 2.02,7.01,9.01 03/01/11 CALAIS RESOURCES INC 4.01,8.01,9.01 02/24/11 CALAVO GROWERS INC CA 5.02,9.01 02/24/11 CALIFORNIA GOLD CORP. NH 4.01,9.01 07/08/10 AMEND Campus Crest Communities, Inc. MD 2.02,9.01 03/01/11 Capital Financial Holdings, Inc ND 2.06 02/25/11 CardioGenics Holdings Inc. NV 8.01,9.01 02/28/11 CARTERS INC DE 2.02,9.01 03/01/11 CAS MEDICAL SYSTEMS INC DE 2.02,9.01 03/02/11 CASEY CONTAINER CORP NV 8.01,9.01 02/24/11 CAVCO INDUSTRIES INC DE 8.01 03/01/11 CBEYOND, INC. 2.02,9.01 03/02/11 CEDAR SHOPPING CENTERS INC MD 2.02,7.01,9.01 03/02/11 CENTRA FINANCIAL HOLDINGS INC WV 8.01,9.01 02/17/11 CENTRAL EUROPEAN DISTRIBUTION CORP DE 4.01,9.01 12/09/10 AMEND CENTRAL VALLEY COMMUNITY BANCORP CA 7.01,9.01 03/01/11 CENTRAL VERMONT PUBLIC SERVICE CORP VT 8.01,9.01 02/25/11 CENTRAL VIRGINIA BANKSHARES INC VA 2.02,9.01 02/25/11 CERUS CORP DE 5.02 02/24/11 Changda International Holdings, Inc. NV 3.02,8.01,9.01 02/25/11 Chesapeake Lodging Trust MD 8.01,9.01 03/01/11 CHESAPEAKE MIDSTREAM PARTNERS LP DE 2.02,9.01 03/01/11 China Green Agriculture, Inc. NV 7.01,9.01 03/02/11 CHINA JO-JO DRUGSTORES, INC. 8.01,9.01 03/02/11 CHINACAST EDUCATION CORP DE 7.01 03/02/11 CHIQUITA BRANDS INTERNATIONAL INC NJ 2.02,9.01 03/02/11 CHOICE HOTELS INTERNATIONAL INC /DE DE 1.01,1.02,2.03,9.01 02/24/11 CHS INC MN 5.02 02/28/11 CHUBB CORP NJ 5.02,9.01 02/23/11 CINCINNATI BELL INC OH 5.02 03/01/11 CITIZENS HOLDING CO /MS/ MS 7.01,9.01 03/01/11 CITIZENS REPUBLIC BANCORP, INC. MI 7.01,9.01 03/02/11 CITY HOLDING CO WV 7.01,9.01 03/02/11 CleanTech Innovations, Inc. NV 1.01,8.01,9.01 02/28/11 COBRA ELECTRONICS CORP DE 5.02 02/24/11 COLLECTIVE BRANDS, INC. DE 2.02,7.01,9.01 03/02/11 COLONIAL COMMERCIAL CORP NY 1.01,3.02,5.02,9.01 02/24/11 Colony Financial, Inc. MD 2.02,9.01 03/01/11 COMFORT SYSTEMS USA INC 2.02,8.01,9.01 03/01/11 COMPLIANCE SYSTEMS CORP 1.01,2.01,9.01 12/01/10 CONEXANT SYSTEMS INC DE 1.02 03/01/11 CONSTITUTION MINING CORP DE 5.03,9.01 02/24/11 CONSUMER PORTFOLIO SERVICES INC CA 1.01,2.03,3.02,5.03, 12/23/10 9.01 COSTCO WHOLESALE CORP /NEW WA 2.02,9.01 03/02/11 COVANTA HOLDING CORP DE 8.01,9.01 03/02/11 Cullen Agricultural Holding Corp DE 5.02 02/24/11 CUMULUS MEDIA INC DE 5.02 02/24/11 CYBERONICS INC DE 2.02,9.01 03/01/11 DATA I/O CORP WA 5.02 02/24/11 DATA I/O CORP WA 5.03 02/24/11 DCP Midstream Partners, LP DE 4.02,9.01 02/28/11 DEERE & CO DE 7.01 03/02/11 DELTA MUTUAL INC DE 9.01 02/16/11 AMEND DENNYS CORP DE 1.01,9.01 03/01/11 DIGITAL ANGEL CORP DE 1.01,2.03,9.01 02/25/11 DOLLAR TREE INC VA 7.01,9.01 03/02/11 Dr Pepper Snapple Group, Inc. DE 7.01,9.01 03/02/11 DST SYSTEMS INC DE 5.02,9.01 02/24/11 DURECT CORP DE 2.02,9.01 03/02/11 DYCOM INDUSTRIES INC FL 2.02,7.01,9.01 03/01/11 Eagle Bulk Shipping Inc. 4.01 02/24/11 EDGEWATER TECHNOLOGY INC/DE/ DE 2.02,9.01 03/02/11 EMERGING CTA PORTFOLIO LP NY 3.02 03/01/11 Encore Bancshares Inc TX 2.02,9.01 01/28/11 AMEND ENDEAVOUR INTERNATIONAL CORP NV 2.02,7.01,9.01 03/02/11 ENDO PHARMACEUTICALS HOLDINGS INC DE 7.01,9.01 03/02/11 ENTERPRISE FINANCIAL SERVICES CORP DE 7.01,9.01 03/02/11 ENTRAVISION COMMUNICATIONS CORP DE 2.02,9.01 03/02/11 ESTEE LAUDER COMPANIES INC DE 5.02 03/01/11 FAMOUS DAVES OF AMERICA INC MN 2.02,9.01 03/02/11 Federal Home Loan Bank of Pittsburgh PA 2.02,7.01,9.01 03/02/11 Federal Home Loan Bank of Topeka 5.02,9.01 02/24/11 FENTURA FINANCIAL INC MI 5.02,9.01 02/24/11 FIRST ACCEPTANCE CORP /DE/ DE 5.02 03/01/11 FIRST CITIZENS BANC CORP /OH OH 2.02 03/02/11 First Federal of Northern Michigan Ba 2.02,9.01 02/25/11 FIRST NATIONAL CORP /VA/ 8.01,9.01 03/02/11 Flagstone Reinsurance Holdings, S.A. 8.01,9.01 02/28/11 FLOTEK INDUSTRIES INC/CN/ DE 3.02,5.02,7.01,9.01 02/25/11 FLUSHING FINANCIAL CORP DE 7.01,9.01 02/28/11 FOOT LOCKER INC NY 2.02,9.01 03/02/11 FOSTER WHEELER AG V8 5.02,5.07,9.01 02/24/11 FREMONT MICHIGAN INSURACORP INC MI 8.01,9.01 03/01/11 FUNCTION (X) INC. TX 4.01,5.02,5.03,8.01, 02/24/11 9.01 FXCM Inc. 2.02,7.01,9.01 03/02/11 GALLAGHER ARTHUR J & CO DE 8.01,9.01 03/02/11 GateHouse Media, Inc. DE 2.02,9.01 03/01/11 General Moly, Inc DE 2.02,9.01 03/02/11 General Moly, Inc DE 2.02,9.01 03/02/11 AMEND GENOPTIX INC 5.01,5.02 02/28/11 GEOGLOBAL RESOURCES INC. DE 7.01,9.01 03/02/11 GETTY REALTY CORP /MD/ MD 8.01,9.01 03/01/11 Global Cash Access Holdings, Inc. DE 1.01,2.03,2.04,9.01 03/01/11 GLOBAL EARTH ENERGY, INC. NH 4.01,9.01 03/02/11 GLOBAL EARTH ENERGY, INC. NH 4.01,9.01 03/02/11 GLOBAL PARTNERS LP 1.01 02/25/11 GlobalOptions Group, Inc. 8.01 03/02/11 GMX RESOURCES INC OK 1.01,3.02,7.01,9.01 02/28/11 GOTTSCHALKS INC DE 1.03,5.02 02/28/11 GRACO INC MN 5.02,9.01 02/28/11 Green Plains Renewable Energy, Inc. 2.02,9.01 03/02/11 GREIF INC DE 5.07 03/02/11 GTSI CORP DE 1.01,2.03,9.01 02/24/11 GTX INC /DE/ DE 1.02 03/01/11 Harry & David Holdings, Inc. DE 5.02 02/24/11 HAUPPAUGE DIGITAL INC DE 3.01 02/28/11 HEADWATERS INC DE 7.01,8.01,9.01 03/02/11 HEALTH NET INC DE 7.01 03/01/11 HEALTHCARE TRUST OF AMERICA, INC. MD 5.02,9.01 02/24/11 HEIDRICK & STRUGGLES INTERNATIONAL IN DE 5.02,9.01 03/02/11 HEIDRICK & STRUGGLES INTERNATIONAL IN DE 2.02 02/22/11 HELIOS STRATEGIC MORTGAGE INCOME FUND MD 5.02 02/24/11 HELIOS TOTAL RETURN FUND INC MD 5.02 02/24/11 HELMERICH & PAYNE INC DE 7.01,9.01 03/02/11 HELMERICH & PAYNE INC DE 5.07 03/02/11 HERBALIFE LTD. E9 5.02,9.01 02/23/11 HICKOK INC OH 5.07 03/02/11 HIGHLAND BUSINESS SERVICES, INC. NV 2.01,3.02,5.01,5.03, 03/02/11 8.01,9.01 HOME DEPOT INC DE 5.02,9.01 02/24/11 Horiyoshi Worldwide Inc. NV 4.01 02/11/11 HUDSON VALLEY HOLDING CORP NY 5.02,9.01 03/01/11 HUDSON VALLEY HOLDING CORP NY 7.01,9.01 03/02/11 HYPERCOM CORP DE 2.02,9.01 03/02/11 ICF International, Inc. DE 2.02,9.01 03/02/11 IDENTIVE GROUP, INC. DE 2.02,9.01 03/02/11 IEC ELECTRONICS CORP DE 9.01 12/17/10 AMEND IMAGING DIAGNOSTIC SYSTEMS INC /FL/ FL 1.01,2.03,3.02,9.01 02/23/11 AMEND IMPAX LABORATORIES INC DE 4.01,9.01 02/28/11 AMEND Industrial Income Trust Inc. MD 2.02,5.02,7.01,8.01, 02/24/11 9.01 INSIGNIA SYSTEMS INC/MN MN 8.01 03/01/11 INSITUFORM TECHNOLOGIES INC DE 2.02,9.01 02/24/11 INSITUFORM TECHNOLOGIES INC DE 7.01,9.01 03/02/11 INSMED INC VA 8.01,9.01 03/02/11 InterDigital, Inc. PA 5.02,9.01 03/01/11 INTERNATIONAL ASSETS HOLDING CORP DE 5.03,5.07,8.01 02/24/11 INUVO, INC. NV 2.02,7.01,9.01 03/02/11 Investors Bancorp Inc DE 7.01,9.01 02/23/11 IPG PHOTONICS CORP DE 5.02,8.01,9.01 02/23/11 IRONCLAD PERFORMANCE WEAR CORP 2.02,7.01,9.01 03/02/11 ITEX CORP NV 8.01,9.01 03/02/11 J&J SNACK FOODS CORP NJ 8.01,9.01 03/02/11 John Bean Technologies CORP DE 2.02,9.01 03/01/11 JONES GROUP INC PA 8.01,9.01 03/02/11 JOY GLOBAL INC DE 2.02,7.01,9.01 03/02/11 Kallo Inc. NV 4.01,9.01 02/28/11 KEATING CAPITAL INC 7.01 02/28/11 KENDLE INTERNATIONAL INC OH 2.02,9.01 03/02/11 KENTUCKY BANCSHARES INC /KY/ KY 2.02,9.01 03/02/11 KEYW HOLDING CORP MD 1.01,2.03,9.01 02/28/11 KILROY REALTY CORP MD 8.01,9.01 03/01/11 KINDER MORGAN ENERGY PARTNERS L P DE 7.01 03/01/11 KINDER MORGAN MANAGEMENT LLC DE 7.01 03/01/11 KINDER MORGAN, INC. DE 7.01 03/01/11 KRONOS WORLDWIDE INC 7.01,9.01 03/01/11 L 3 COMMUNICATIONS HOLDINGS INC DE 5.02 02/24/11 Li3 Energy, Inc. NV 1.01 02/24/11 LIBERATOR, INC. NV 5.03,9.01 02/28/11 Limelight Networks, Inc. DE 8.01,9.01 02/25/11 LINN ENERGY, LLC DE 1.01,8.01,9.01 02/24/11 LIQUIDMETAL TECHNOLOGIES INC DE 5.02,7.01,9.01 02/24/11 LYDALL INC /DE/ DE 8.01 02/24/11 M&T BANK CORP NY 7.01,9.01 03/02/11 Macquarie Infrastructure CO LLC DE 2.02,9.01 02/23/11 MAGNUM HUNTER RESOURCES CORP DE 8.01,9.01 03/02/11 MAGNUM HUNTER RESOURCES CORP DE 8.01,9.01 03/02/11 MAGNUM HUNTER RESOURCES CORP DE 9.01 01/05/11 AMEND Maiden Holdings, Ltd. D0 2.02,8.01,9.01 03/01/11 Maidenform Brands, Inc. DE 2.02,9.01 03/02/11 MAINSOURCE FINANCIAL GROUP IN 8.01,9.01 03/02/11 Manitex International, Inc. MI 8.01,9.01 03/01/11 MARTIN MIDSTREAM PARTNERS LP DE 2.02,9.01 03/02/11 MASTERCARD INC DE 8.01 02/24/11 MAYFAIR MINING & MINERALS INC NV 1.01,9.01 03/02/11 MEDIANET GROUP TECHNOLOGIES INC NV 1.01,8.01,9.01 02/25/11 MELA SCIENCES, INC. /NY 5.02 02/25/11 MERCHANTS BANCSHARES INC DE 5.02,9.01 02/17/11 META FINANCIAL GROUP INC DE 8.01,9.01 03/02/11 METLIFE INC DE 1.01,9.01 03/02/11 METROPOLITAN HEALTH NETWORKS INC FL 5.02,9.01 02/28/11 MIDDLEBY CORP DE 2.02,9.01 03/01/11 MINES MANAGEMENT INC ID 8.01 03/02/11 MONEYLOGIX GROUP INC. NV 5.02 02/28/11 Monotype Imaging Holdings Inc. DE 1.01,5.02,9.01 02/28/11 MPG Office Trust, Inc. MD 2.02,7.01,9.01 03/02/11 MS STRUCTURED SATURNS SERIES 2005-3 DE 8.01,9.01 03/01/11 MSCI Inc. DE 7.01 03/02/11 MURPHY OIL CORP /DE DE 5.02 03/01/11 MYRIAD GENETICS INC DE 1.01,9.01 03/01/11 NACCO INDUSTRIES INC DE 2.02,9.01 03/02/11 NACCO INDUSTRIES INC DE 2.02,7.01,9.01 03/02/11 NATIONAL FUEL GAS CO NJ 5.02 02/24/11 National Interstate CORP OH 8.01,9.01 02/26/11 NATURAL GAS SERVICES GROUP INC 2.02,9.01 12/31/10 NAVISTAR INTERNATIONAL CORP DE 7.01 03/02/11 NEDAK ETHANOL, LLC NE 8.01,9.01 03/02/11 NEOMEDIA TECHNOLOGIES INC DE 5.02,9.01 03/01/11 NETLIST INC DE 2.02,9.01 03/02/11 NetSpend Holdings, Inc. DE 2.02,9.01 03/02/11 NEWTEK BUSINESS SERVICES INC NY 9.01 12/15/10 AMEND NEXAIRA WIRELESS INC. NV 1.01,3.02,9.01 03/02/11 NF Energy Saving Corp DE 3.02 02/24/10 AMEND NNN 2002 VALUE FUND LLC 5.02 02/28/11 Noble Corp / Switzerland V8 7.01,9.01 03/02/11 NORTHERN OIL & GAS, INC. 2.02,9.01 03/02/11 Northport Network Systems, Inc. 4.01,9.01 02/27/11 NorthStar Real Estate Income Trust, I MD 1.01,5.02,9.01 02/24/11 NORTHWEST BIOTHERAPEUTICS INC DE 1.01,3.02 03/01/11 NORTHWEST NATURAL GAS CO OR 1.01 02/24/11 NUVILEX, INC. NV 5.02 02/24/11 NUVILEX, INC. NV 4.02 08/16/10 AMEND Och-Ziff Capital Management Group LLC DE 7.01 03/02/11 ONLINE DISRUPTIVE TECHNOLOGIES, INC. NV 8.01 02/24/11 OPTIMER PHARMACEUTICALS INC 1.01,2.01,9.01 02/28/11 ORION FUTURES FUND LP NY 3.02 03/01/11 OVERSEAS SHIPHOLDING GROUP INC DE 5.02 03/02/11 OXIGENE INC DE 3.01,8.01,9.01 03/01/11 PACIFIC GAS & ELECTRIC Co CA 7.01 03/01/11 PACKAGING CORP OF AMERICA 1.01,9.01 03/01/11 PALM HARBOR HOMES INC /FL/ FL 8.01 03/01/11 PALMETTO BANCSHARES INC SC 2.02,9.01 03/02/11 Park Sterling Corp NC 5.02 02/24/11 PEGASYSTEMS INC MA 5.02 02/28/11 PepperBall Technologies, Inc. CO 5.02 02/25/11 PERCEPTRON INC/MI MI 5.02 03/01/11 PG&E CORP CA 7.01 03/01/11 PHARMACYCLICS INC DE 7.01,9.01 03/02/11 PINNACLE DATA SYSTEMS INC OH 2.02,9.01 03/02/11 PINNACLE FINANCIAL PARTNERS INC TN 5.02,9.01 02/24/11 PINNACLE WEST CAPITAL CORP AZ 7.01,9.01 03/02/11 PLANTRONICS INC /CA/ DE 8.01,9.01 03/02/11 POLARIS INDUSTRIES INC/MN MN 7.01,9.01 03/02/11 PONIARD PHARMACEUTICALS, INC. WA 8.01,9.01 03/01/11 POTOMAC FUTURES FUND LP NY 3.02 03/01/11 POW! ENTERTAINMENT, INC. DE 8.01 03/01/11 POWER INTEGRATIONS INC CA 5.02 03/01/11 PPL Corp 7.01,9.01 03/01/11 PPL Corp 1.01,9.01 03/01/11 Pregis Holding II CORP DE 5.02,9.01 03/02/11 PSYCHEMEDICS CORP DE 2.02,9.01 03/02/11 QUAKER CHEMICAL CORP PA 2.02,9.01 03/02/11 QUANTA SERVICES INC DE 7.01,9.01 03/02/11 RACKSPACE HOSTING, INC. 1.01,2.03 02/24/11 RANGE RESOURCES CORP DE 1.01,7.01,9.01 02/28/11 RECOVERY ENERGY, INC. NV 1.01,9.01 02/24/11 Red Lion Hotels CORP WA 2.02,9.01 03/02/11 REINSURANCE GROUP OF AMERICA INC MO 7.01,9.01 03/01/11 RELIV INTERNATIONAL INC DE 2.02,9.01 03/02/11 RELM WIRELESS CORP NV 2.02,9.01 03/02/11 Resource Capital Corp. MD 1.01,9.01 02/24/11 ROFIN SINAR TECHNOLOGIES INC DE 8.01,9.01 09/30/10 Rosetta Resources Inc. DE 7.01,9.01 03/02/11 RUBICON FINANCIAL INC DE 8.01,9.01 02/22/11 SAUER DANFOSS INC DE 2.02,9.01 03/02/11 SAUL CENTERS INC MD 2.02,9.01 03/01/11 SAVIENT PHARMACEUTICALS INC DE 2.02,9.01 02/25/11 SCIENTIFIC LEARNING CORP DE 2.02 03/02/11 SED INTERNATIONAL HOLDINGS INC DE 8.01,9.01 03/02/11 SemGroup Corp DE 5.02,9.01 02/24/11 Shire plc 8.01,9.01 03/01/11 Shire plc 8.01,9.01 03/02/11 SIGMA DESIGNS INC CA 2.02,9.01 03/02/11 SIMULATIONS PLUS INC 8.01,9.01 03/02/11 Six Flags Entertainment Corp DE 8.01,9.01 03/02/11 Sonora Resources Corp. NV 5.03,7.01,9.01 03/02/11 SOUTH AMERICAN GOLD CORP. NV 1.01,9.01 02/25/11 SOUTHERN MISSOURI BANCORP INC MO 2.01,9.01 12/17/10 AMEND SOUTHSIDE BANCSHARES INC TX 5.02 02/24/11 Spectrum Brands Holdings, Inc. DE 5.02,5.07,9.01 03/01/11 SPS COMMERCE INC 5.02,9.01 03/02/11 ST JOE CO FL 2.02,9.01 03/01/11 STAGE STORES INC NV 8.01,9.01 03/01/11 STANLEY FURNITURE CO INC. DE 5.02 02/25/11 STAPLES INC DE 2.02,9.01 03/02/11 STATE BANK FINANCIAL CORP GA 5.02 03/01/11 Stewart & Stevenson LLC DE 5.02 02/24/11 STRATEGIC HOTELS & RESORTS, INC 2.02,9.01 02/24/11 Stream Global Services, Inc. DE 2.02,9.01 03/02/11 SUSQUEHANNA BANCSHARES INC PA 5.02,5.03,9.01 02/24/11 SYNTHESIS ENERGY SYSTEMS INC DE 7.01,9.01 03/02/11 TACTICAL DIVERSIFIED FUTURES FUND L.P NY 3.02 03/01/11 TAMM Oil & Gas Corp. NV 4.01,9.01 02/23/11 TAPIMMUNE INC NV 1.01,1.02,3.02,7.01, 03/02/11 9.01 TECHE HOLDING CO LA 5.02,5.03,5.07,9.01 01/20/11 TELETECH HOLDINGS INC DE 2.02,9.01 03/01/11 THOMAS & BETTS CORP TN 5.02,9.01 03/02/11 TIDEWATER FUTURES FUND LP NY 3.02 03/01/11 TIER TECHNOLOGIES INC DE 5.02,9.01 03/02/11 TOYOTA MOTOR CREDIT CORP CA 1.01,1.02,2.03,9.01 03/01/11 Transfer Technology International Cor DE 4.01,9.01 02/24/11 TRICO MARINE SERVICES INC DE 2.02,7.01,8.01,9.01 03/01/11 TTM TECHNOLOGIES INC WA 5.03,9.01 02/24/11 UDR, Inc. MD 8.01,9.01 03/02/11 UNISOURCE ENERGY CORP AZ 7.01,9.01 03/02/11 URANERZ ENERGY CORP. NV 7.01,9.01 03/02/11 URANIUM 308 CORP. NV 1.01,3.02,9.01 02/01/11 US CONCRETE INC DE 2.02,9.01 03/02/11 USA Synthetic Fuel Corp DE 4.01,9.01 01/13/11 AMEND UTSTARCOM INC DE 1.01,5.02 02/24/11 Valeant Pharmaceuticals International A6 8.01,9.01 03/01/11 Valeant Pharmaceuticals International A6 4.01,9.01 03/02/11 AMEND VALERO ENERGY CORP/TX DE 7.01,9.01 03/02/11 VECTREN CORP IN 7.01,9.01 03/02/11 VERENIUM CORP DE 5.02,9.01 02/25/11 VERIFONE SYSTEMS, INC. DE 2.02,9.01 03/02/11 AMEND VERISIGN INC/CA DE 5.02 02/24/11 VIEW SYSTEMS INC NV 4.01,9.01 01/19/11 AMEND Virtual Medical Centre, Inc. NV 5.02,9.01 03/02/11 VITESSE SEMICONDUCTOR CORP DE 8.01,9.01 02/28/11 W&T OFFSHORE INC TX 2.02,9.01 03/02/11 Walter Energy, Inc. DE 5.02,8.01,9.01 03/01/11 Warner Chilcott plc 8.01,9.01 03/02/11 WARREN RESOURCES INC MD 2.02,7.01,9.01 03/02/11 WARRINGTON FUND LP NY 3.02 03/01/11 WCA WASTE CORP DE 2.02,9.01 03/02/11 WEBMEDIABRANDS INC. DE 2.02,9.01 03/02/11 WELLCARE HEALTH PLANS, INC. DE 1.01,9.01 02/22/11 WELLS FARGO & CO/MN DE 9.01 03/02/11 Wells Timberland REIT, Inc. MD 8.01 02/28/11 WESTAR ENERGY INC /KS KS 7.01,9.01 03/02/11 Western Gas Partners LP DE 1.01,9.01 03/01/11 WESTPORT JWH FUTURES FUND LP NY 3.02 03/01/11 WEYCO GROUP INC WI 8.01,9.01 03/02/11 Whitestone REIT Operating Partnership DE 2.02,7.01,9.01 03/02/11 WHOLE FOODS MARKET INC TX 5.07 02/28/11 WILLIAMS COMPANIES INC DE 5.02 02/24/11 WILLIAMS CONTROLS INC DE 7.01,9.01 02/24/11 WINDSTREAM CORP DE 8.01,9.01 03/02/11 WINN DIXIE STORES INC FL 5.02,9.01 02/25/11 WIRELESS RONIN TECHNOLOGIES INC MN 2.02,9.01 03/02/11 WORLD FUEL SERVICES CORP FL 7.01,9.01 03/02/11 WORTHINGTON INDUSTRIES INC OH 8.01,9.01 03/01/11 XERIUM TECHNOLOGIES INC DE 2.02,7.01 03/01/11 Zumiez Inc WA 7.01,9.01 03/02/11