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U.S. Securities and Exchange Commission

SEC News Digest

Issue 2011-42
March 3, 2011

Commission Announcements

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
Regional Director, San Francisco Regional Office
(415) 705-2449

Michael S. Dicke
Associate Regional Director, San Francisco Regional Office
(415) 705-2458

(Press Rel. 2011-60; LR-21872)

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
Director, SEC Atlanta Regional Office
(404) 842-7610

William P. Hicks
Associate Director, Enforcement, SEC Atlanta Regional Office
(404) 842-7675

(Press Rel. 2011-61)

Commission Meetings

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.

Enforcement Proceedings

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:

No member of a national securities exchange, broker, or dealer shall make use of the mails or any means or instrumentality of interstate commerce to effect any transaction in, or to induce the purchase or sale of, any security the registration of which has been and is suspended or revoked. . . .

(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)

Self-Regulatory Organizations

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)

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 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)

        60601, 3123468100 - 0 ($0.00) Unallocated (Universal) Shelf,
        (File 333-172558 - Mar. 2) (BR. 01B)

        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)

        5183773311 - 12,000,000 ($71,280,000.00) Equity, (File 333-172568 -
        Mar. 2) (BR. 07B)

        6196911519 - 626,500 ($7,263,485.00) Equity, (File 333-172569 - Mar. 2)
        (BR. 07C)

        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)

        972-820-3923 - 0 ($92,719,192.32) Equity, (File 333-172573 - Mar. 2)
        (BR. 03B)

        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)

        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)

        10017-2422, 2125511800 - 0 ($0.00) Other, (File 333-172579 - Mar. 2)
        (BR. 07C)

Recent 8K Filings

Form 8-K is used by companies to file current reports on the following events:


Entry into a Material Definitive Agreement


Termination of a Material Definitive Agreement


Bankruptcy or Receivership


Completion of Acquisition or Disposition of Assets


Results of Operations and Financial Condition


Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant


Triggering Events That Accelerate or Increase a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement


Cost Associated with Exit or Disposal Activities


Material Impairments


Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing


Unregistered Sales of Equity Securities


Material Modifications to Rights of Security Holders


Changes in Registrant's Certifying Accountant


Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review


Changes in Control of Registrant


Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officer


Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year


Temporary Suspension of Trading Under Registrant's Employee Benefit Plans


Amendments to the Registrant's Code of Ethics, or Waiver of a Provision of the Code of Ethics


Change in Shell Company Status


ABS Informational and Computational Material.


Change of Servicer or Trustee.


Change in Credit Enhancement or Other External Support.


Failure to Make a Required Distribution.


Securities Act Updating Disclosure.


Regulation FD Disclosure


Other Events


Financial Statements and Exhibits

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.

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

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

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

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

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

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

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

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



Modified: 03/03/2011