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U.S. Securities and Exchange Commission

SEC News Digest

Issue 2012-6
January 10, 2012

Enforcement proceedings

SEC Brings Fraud and Insider Trading Charges Against Three Former WellCare Executives

On January 9, 2012, the Securities and Exchange Commission (Commission) filed a civil injunctive action against three former executives of WellCare Health Plans, Inc. (WellCare), a managed care services company that administers federal government-sponsored health care programs. According to the Commission’s complaint, from 2003 to 2007, Todd Farha, former Chief Executive Officer, Paul Behrens, former Chief Financial Officer, and Thaddeus Bereday, former General Counsel, (collectively, the Defendants), devised and carried out a fraudulent scheme that deceived the Florida Agency for Health Care Administration (AHCA) and the Florida Healthy Kids Corporation (Healthy Kids) by improperly retaining over $40 million in health care premiums the company was statutorily and contractually obligated to spend on certain health care services or reimburse to the state agencies. As a result of the scheme, WellCare recorded the retained amount as revenue, which materially inflated its net income and diluted earnings per share (EPS) in its public financial statements.

As alleged in the complaint, WellCare received premiums from AHCA and Healthy Kids that WellCare was required, by contract and by statute, to spend on certain eligible health care services for low-income plan participants. If WellCare spent less than a certain percentage of the premiums on eligible health care services, it was required to refund some or all of the difference to the State of Florida. According to the complaint, the Defendants devised a scheme to evade the state’s regulatory framework and fraudulently retain the premiums by, among other methods, funneling the premiums through an internal subsidiary and by applying administrative and other non-allowable expenses in their calculation of money spent on health care services. In total, through their fraudulent conduct, the complaint alleges that WellCare reduced the refunds it paid to AHCA by approximately $35 million and to Healthy Kids by approximately $6 million.

The excess premiums retained by the Defendants went straight to WellCare’s bottom line. WellCare materially misstated its net income and EPS in filings with the Commission and in quarterly and annual earnings releases from 2004-2006 and the first two quarters of 2007. On January 26, 2009, WellCare filed its Form 10-K for 2007 and restated its financial results for those time periods. The Restatement reduced WellCare’s reported net income and EPS by approximately 14% for fiscal year (FY) 2004, 9% for FY 2005, 13% for FY 2006, and 9% for the first quarter of FY 2007.

The Commission’s complaint also alleges that, after setting their fraudulent scheme in motion, the Defendants sold approximately 1.6 million WellCare shares into the public market for gross proceeds of approximately $91 million. The Commission alleges that the Defendants sold these shares on the basis of the material, nonpublic information that they were conducting a fraudulent scheme that impacted WellCare’s financial results, caused false and misleading statements, and imperiled the Company’s business relationship with the State of Florida. According to the complaint, the Defendants sold the shares pursuant to 10b5-1 trading plans that were created and amended in bad faith, and through three public stock offerings conducted while the scheme was ongoing.

Based on the conduct alleged in the complaint, the Commission charges that each of the Defendants violated antifraud provisions Section 17(a) of the Securities Act of 1933 (Securities Act) and Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act”) and Exchange Act Rule 10b-5, and also violated Exchange Act Section 13(b)(5) and Exchange Act Rule 13b2-1. All of the Defendants are also charged with aiding and abetting WellCare’s violations of reporting, books and records, and internal controls provisions, namely, Sections (13)(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act and Exchange Act Rules 12b-20, 13a-1, 13a-11 and 13a-13. Bereday is charged with aiding and abetting Farha’s and Behrens’ violations of antifraud provisions Section 10(b) and Rule 10b-5(b) of the Exchange Act. Finally, Farha and Behrens are charged with violating Exchange Act Rules 13b2-2 and 13a-14, and Section 304(a) of Sarbanes-Oxley, which requires that the CEO or CFO of a company that restates its financial results to reimburse the company any incentive-based or equity-based compensation received and any profits realized from the sale of the company’s stock during the 12-month period following initial issuance of the misleading financial statements.

As to each Defendant, the Commission is seeking a judgment permanently enjoining them from violating the provisions of the securities laws specified above, civil penalties, disgorgement of ill-gotten gains with prejudgment interest, and officer and director bars. As to Farha and Behrens, the Commission seeks reimbursement of incentive-based and equity-based compensation pursuant to Section 304(a) of Sarbanes-Oxley.

In conducting its investigation, the Commission acknowledges assistance from the U.S. Attorney’s Office for the Middle District of Florida, the Office of Inspector General for the Department of Health and Human Services and the Federal Bureau of Investigation. [SEC v. Todd Farha, et al., Civil Action No. 8:12-cv-00047-SDM-MAP (M.D. Fla.)] (LR-22221; AAE Rel. 3353)

Self-Regulatory Organizations

Immediate Effectiveness of Proposed Rule Changes

A proposed rule change filed by NASDAQ OMX BX, Inc. to remove references to the Russell® 2000 Index (RUT) (SR-BX-2012-001) 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 January 9. (Rel. 34-66116)

A proposed rule change filed by the Chicago Stock Exchange, Inc. (SR-CHX-2011-33) to add a rule regarding the Brokerplex order entry, recordation, and management system 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 January 9. (Rel. 34-66118)

A proposed rule change submitted by BATS Exchange, Inc. (SR-BATS-2011-053) related to fees for use of BATS Exchange, Inc. 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 January 9. (Rel. 34-66120)

A proposed rule change submitted by The Nasdaq Stock Market LLC (SR-NASDAQ-2012-001) relating to routing fees 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 January 9. (Rel. 34-66121)

Proposed Rule Change

Chicago Board Options Exchange, Incorporated filed a proposed rule change (SR-CBOE-2011-126) under Section 19(b)(1) of the Securities Exchange Act of 1934 relating to the CBOE Stock Exchange Request for Quote rules. Publication is expected in the Federal Register during the week of January 9. (Rel. 34-66119)

Notice of Designation of a Longer Period For Commission Action

The Commission has designated a longer period for Commission action under Section 19(b)(2) of the Securities Exchange Act of 1934 on proposed rule change (SR-FICC-2008-01) filed by Fixed Income Clearing Corporation (FICC) Mortgage-Backed Securities Division (MBSD) to allow the MBSD to provide guaranteed settlement and central counterparty services. Publication is expected in the Federal Register during the week of January 9. (Rel. 34-66124)

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.

        77084, 2817497845 - 0 ($500,000,000.00) Non-Convertible Debt, 
        (File 333-178937 - Jan. 9) (BR. 04A)

        615 EAST MICHIGAN AVENUE, MILWAUKEE, WI, 53202, 414-765-5088 - 
        0 ($1,000,000.00) Equity, (File 333-178943 - Jan. 9) (BR. 17)

        4845831475 - 0 ($0.00) Unallocated (Universal) Shelf, 
        (File 333-178946 - Jan. 9) (BR. 01A)

        4086167200 - 1,673,764 ($6,527,679.60) Equity, (File 333-178947 - 
        Jan. 9) (BR. 01B)

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

ACACIA RESEARCH CORP                    DE       8.01                 01/05/12

ACORDA THERAPEUTICS INC                          2.02,8.01,9.01       01/09/12

ACUITY BRANDS INC                       DE       2.02                 01/09/12

ADCARE HEALTH SYSTEMS INC               OH       1.01,9.01            01/03/12

ADHEREX TECHNOLOGIES INC                         8.01                 01/09/12

AEHR TEST SYSTEMS                       CA       5.02,5.03            01/03/12

AETNA INC /PA/                          PA       2.02,7.01            01/09/12

Allezoe Medical Holdings Inc            DE       1.01,2.01,9.01       01/05/12

ALNYLAM PHARMACEUTICALS, INC.                    2.02,9.01            01/08/12

AlphaPoint Technology, Inc.             DE       5.02                 01/03/12

AMAG PHARMACEUTICALS INC.               DE       2.02,7.01,9.01       01/09/12

AMERICAN BILTRITE INC                   DE       3.01,9.01            01/05/11

American Realty Capital Daily Net Ass   MD       2.01,8.01,9.01       01/05/12

AMERIGAS PARTNERS LP                    DE       8.01,9.01            01/05/12

AMICUS THERAPEUTICS INC                 DE       8.01,9.01            01/09/12

Ampio Pharmaceuticals, Inc.             DE       7.01                 01/09/12

APRICUS BIOSCIENCES, INC.               NV       1.01,9.01            01/09/12

AQUENTIUM INC                           DE       4.01,9.01            12/14/11    AMEND

Ardea Biosciences, Inc./DE              DE       7.01,9.01            01/09/12

ARIBA INC                               DE       5.02,9.01            01/08/12

ARTS WAY MANUFACTURING CO INC           DE       2.02,7.01,8.01,9.01  01/09/12

ARTS WAY MANUFACTURING CO INC           DE       9.01                 01/09/12    AMEND

Augme Technologies, Inc.                DE       2.02,7.01,9.01       01/09/12

AUTONATION, INC.                        DE       7.01,9.01            01/09/12

AUXILIUM PHARMACEUTICALS INC                     2.02,7.01,9.01       01/09/12

AVEO PHARMACEUTICALS INC                DE       2.02,7.01,9.01       01/09/12

AVI BIOPHARMA INC                       OR       7.01                 01/09/12

AVIAT NETWORKS, INC.                    DE       2.02,9.01            01/09/12

AVISTA CORP                             WA       8.01                 01/05/12

AZZ INC                                 TX       2.02,8.01,9.01       01/09/12

BE AEROSPACE INC                        DE       1.01,8.01,9.01       01/09/12

BENCHMARK ELECTRONICS INC               TX       2.02,9.01            01/09/12

BEST BUY CO INC                         MN       7.01                 01/09/12

BIOMARIN PHARMACEUTICAL INC             DE       1.01,2.03            01/06/12

BIOSPECIFICS TECHNOLOGIES CORP          DE       7.01,9.01            01/09/11

BRINKS CO                               VA       1.01,2.03,7.01,9.01  01/06/12

BRISTOL MYERS SQUIBB CO                 DE       8.01,9.01            01/07/12

BRUKER CORP                             DE       2.02,7.01,9.01       01/09/12

BUCKEYE TECHNOLOGIES INC                DE       7.01,8.01,9.01       01/09/12

CADENCE PHARMACEUTICALS INC                      7.01,9.01            01/09/12

CAESARS ENTERTAINMENT Corp              DE       5.02,9.01            01/04/12

CAI International, Inc.                          8.01                 01/09/12

CAREFUSION Corp                                  2.02,7.01,9.01       01/09/12

CELGENE CORP /DE/                       DE       2.02,9.01            01/09/12

CHAMPION INDUSTRIES INC                 WV       3.01                 01/09/12

CHEESECAKE FACTORY INC                  DE       5.02                 01/05/12

CHEMBIO DIAGNOSTICS, INC.               NV       7.01,9.01            01/09/12

CHESAPEAKE ENERGY CORP                  OK       2.02,7.01,8.01,9.01  01/03/12

CHINA YIDA HOLDING, CO.                          5.02                 01/06/12

CHRISTOPHER & BANKS CORP                DE       5.03,8.01,9.01       01/06/12

CIG WIRELESS CORP.                      NV       1.01                 12/29/11

CIRRUS LOGIC INC                        DE       2.02,9.01            01/09/12

ClubCorp Club Operations, Inc.          DE       1.01,2.03,9.01       01/05/12

Cogdell Spencer Inc.                    MD       5.02                 01/05/12

COLORADO GOLDFIELDS INC.                NV       5.03                 01/09/12

Command Center, Inc.                    WA       1.01,2.01,2.03,3.02, 01/04/12
CONNECTICUT LIGHT & POWER CO            CT       5.03,9.01            01/03/12

Converted Organics Inc.                 DE       3.02                 01/03/12

CORNERSTONE REALTY FUND LLC             CA       5.02                 01/03/12

CRAY INC                                WA       2.02,9.01            01/05/12

CROSS A T CO                            RI       2.02                 01/09/12

CYTOMEDIX INC                           DE       7.01,9.01            01/09/12

DCP Midstream Partners, LP              DE       1.01,2.01,2.03,3.02, 01/03/12
DEBT RESOLVE INC                        DE       4.01,9.01            01/05/12    AMEND

DENNYS CORP                             DE       2.02,9.01            01/09/12

DEPOMED INC                             CA       7.01,9.01            01/09/12

diaDexus, Inc.                          DE       2.02,8.01,9.01       01/09/12

DIAMOND OFFSHORE DRILLING INC           DE       8.01,9.01            01/09/12

Diamond Ranch Foods, Ltd., NEW          NV       5.03,8.01            01/05/12

Discovery Communications, Inc.          DE       5.02                 01/09/12

DIXIE GROUP INC                         TN       7.01,9.01            01/09/12

DOUBLE CROWN RESOURCES INC.             NV       3.02,5.02,9.01       01/09/12

Double Eagle Holdings, Ltd.             NV       3.02                 01/09/12

Duke Energy CORP                        DE       8.01                 01/08/12

DYNEGY INC.                             DE       5.02,9.01            01/05/12

ecoTECH Energy Group Inc.               NV       1.01,7.01            12/23/11    AMEND

ELITE PHARMACEUTICALS INC /DE/          DE       3.03,9.01            01/05/12

EMC INSURANCE GROUP INC                 IA       1.01,9.01            01/03/12

EMULEX CORP /DE/                        DE       2.02,9.01            01/09/12

ENCISION INC                            CO       5.02                 01/04/12

ENDO PHARMACEUTICALS HOLDINGS INC       DE       7.01,9.01            01/09/12

Energy Transfer Partners, L.P.          DE       8.01,9.01            11/07/11    AMEND

Enertopia Corp.                         NV       1.01,9.01            01/09/11

EPICEPT CORP                                     3.03,9.01            01/09/12

EQUITY RESIDENTIAL                      MD       1.01,2.03,9.01       01/06/12

FIRST BUSEY CORP /NV/                   NV       8.01                 01/09/12

FIRST CITIZENS BANC CORP /OH            OH       8.01                 01/06/12

FIRST FINANCIAL BANKSHARES INC          TX       5.07                 04/26/11    AMEND

FLOTEK INDUSTRIES INC/CN/               DE       7.01,9.01            01/06/12

FOOTSTAR INC                            DE       5.02                 01/05/12

FORCE FUELS INC.                                 5.02                 01/03/12

FORD MOTOR CREDIT CO LLC                DE       8.01,9.01            01/09/12

FORMCAP CORP.                           NV       5.02                 01/09/12

GALECTIN THERAPEUTICS INC               NV       7.01,9.01            01/09/12

Genesis Biopharma, Inc                  NV       5.02,9.01            01/09/12

GENESIS ENERGY LP                       DE       2.01,7.01,9.01       01/03/12

GENUINE PARTS CO                        GA       5.02,9.01            01/09/12

Giggles N' Hugs, Inc.                   NV       2.01,3.02,5.01,5.02, 12/30/11    AMEND
Global Pharm Holdings Group, Inc.       DE       1.01,5.02,9.01       01/09/12

GOLDFIELD CORP                          DE       1.01,2.03,5.02,9.01  01/03/12

GOLDMAN SACHS GROUP INC                 DE       8.01                 01/09/12

Griffin-American Healthcare REIT II,    MD       7.01,8.01,9.01       01/09/12

HALOZYME THERAPEUTICS INC               DE       7.01,9.01            01/09/12

HARDINGE INC                            NY       7.01,9.01            01/09/12

HAWAIIAN ELECTRIC INDUSTRIES INC        HI       8.01                 01/09/12

HEALTH NET INC                          DE       1.01                 01/09/12

HEALTH NET INC                          DE       7.01,9.01            01/09/12

HeartWare International, Inc.           DE       2.02,7.01,9.01       01/09/12

Helios & Matheson Information Technol   DE       8.01                 01/03/12

HELMERICH & PAYNE INC                   DE       7.01,9.01            01/09/12

HENRY JACK & ASSOCIATES INC             DE       5.02,9.01            01/05/12

HENRY JACK & ASSOCIATES INC             DE       5.02,9.01            01/05/12    AMEND

HICKOK INC                              OH       1.01,2.03,5.02,9.01  01/09/12

HUMAN GENOME SCIENCES INC               DE       2.02,7.01,9.01       01/09/12

IDENIX PHARMACEUTICALS INC              DE       8.01,9.01            01/09/12

IMPAX LABORATORIES INC                  DE       7.01,9.01            01/09/12

Imperial Holdings, Inc.                          8.01                 01/03/12

INFINITY PHARMACEUTICALS, INC.          DE       7.01,8.01,9.01       01/04/12

INFOSPACE INC                           DE       1.01,7.01,9.01       01/07/12

INNERWORKINGS INC                                9.01                 10/24/11    AMEND

JOSHUA GOLD RESOURCES INC               NV       5.02                 11/14/11

JUNIPER NETWORKS INC                    DE       2.02                 01/09/12

KRAFT FOODS INC                         VA       5.02,8.01            01/09/12

LECROY CORP                             DE       2.02,8.01,9.01       01/09/12

LEHMAN ABS CORP BACKED TR CERT FED EX   DE       8.01,9.01            01/03/12

LEUCADIA NATIONAL CORP                  NY       5.02,9.01            01/09/12

LKQ CORP                                DE       7.01                 01/09/12

LogMeIn, Inc.                           DE       7.01,9.01            01/06/12

Lone Pine Resources Inc.                DE       2.02,7.01,9.01       01/09/12

LORILLARD, INC.                         DE       5.02                 01/04/12

Lotus Pharmaceuticals, Inc.             NV       1.01,2.01,9.01       12/31/11

LTS Nutraceuticals, Inc.                NV       1.01,3.02,8.01       01/03/12

MAKO Surgical Corp.                     DE       2.02,9.01            01/09/12

Measurement Specialties Inc             NJ       2.02,9.01            01/09/12

MEDIVATION, INC.                        DE       8.01,9.01            01/09/12

MGT CAPITAL INVESTMENTS INC             DE       3.01,9.01            01/06/12

MID AMERICA APARTMENT COMMUNITIES INC   TN       7.01,9.01            01/09/12

Mister Goody, Inc.                      FL       5.02                 01/04/12

Mistras Group, Inc.                     DE       2.02,9.01            01/09/12

MMAX MEDIA, INC.                        NV       1.01,3.02,9.01       01/03/12

MMAX MEDIA, INC.                        NV       4.02                 01/06/12

MONMOUTH REAL ESTATE INVESTMENT CORP    MD       1.01,9.01            01/09/12

MOTRICITY INC                           DE       1.02                 12/31/11    AMEND

MS STRUCTURED SATURNS SERIES 2001-6     DE       8.01,9.01            01/03/12

NATIONAL FUEL GAS CO                    NJ       7.01,9.01            01/09/12

NATIONAL FUEL GAS CO                    NJ       1.01,2.03            01/06/12

NATIONAL TECHNICAL SYSTEMS INC /CA/     CA       7.01,9.01            01/09/12

NATURAL GAS SERVICES GROUP INC                   2.03,9.01            01/03/12

NEOMEDIA TECHNOLOGIES INC               DE       5.02,9.01            01/03/12

NETWORK EQUIPMENT TECHNOLOGIES INC      DE       2.05                 01/05/12

NEW HAMPSHIRE THRIFT BANCSHARES INC     DE       5.02,9.01            01/04/12

NEWS CORP                                        8.01,9.01            01/09/12

NEWS CORP                                        8.01,9.01            01/09/12

NGL Energy Partners LP                  DE       1.01,2.01,3.02,3.03, 01/03/12

NorthStar Real Estate Income Trust, I   MD       7.01                 12/29/11

NOVAGEN SOLAR INC.                      NV       5.06                 01/03/11

OCZ TECHNOLOGY GROUP INC                DE       2.02,9.01            01/09/12

Ohr Pharmaceutical Inc                           7.01                 01/09/12

ON-AIR IMPACT, INC.                     NV       4.01                 01/03/12

ON4 COMMUNICATIONS INC.                 DE       8.01,9.01            01/06/12

OPENTABLE INC                           DE       5.02,9.01            01/03/12

OPTIMER PHARMACEUTICALS INC                      2.02,9.01            01/09/12

OSHKOSH CORP                            WI       2.02                 01/09/12

Otter Tail Corp                         MN       1.02,9.01            01/06/12

Pacira Pharmaceuticals, Inc.            DE       8.01,9.01            01/09/12

Patriot Coal CORP                       DE       5.02,9.01            01/03/12

PDL BIOPHARMA, INC.                     DE       7.01,9.01            01/09/12

PENFORD CORP                            WA       2.02,9.01            01/09/12

Perfumania Holdings, Inc.               FL       7.01,9.01            01/05/12

PHH CORP                                MD       5.02                 01/03/12

PHOTRONICS INC                          CT       5.02,9.01            01/03/12

PIEDMONT NATURAL GAS CO INC             NC       8.01                 01/05/12

PINNACLE WEST CAPITAL CORP              AZ       1.01                 01/06/12

PIONEER NATURAL RESOURCES CO            DE       2.02,7.01,9.01       01/09/12

Pioneer Southwest Energy Partners L.P   DE       7.01                 01/09/12

Pixtel Group Ltd.                       DE       5.03                 01/09/12

PNM RESOURCES INC                       NM       8.01                 01/06/12

PREMIERWEST BANCORP                     OR       3.01                 01/09/12

PROGRESS ENERGY INC                     NC       8.01                 01/08/12

PS BUSINESS PARKS INC/CA                CA       9.01                 12/20/11    AMEND

Public Storage                          MD       1.01,3.03,5.03,9.01  01/05/12

Pzena Investment Management, Inc.       DE       8.01,9.01            12/31/11

Q Holdings, Inc.                        DE       7.01,9.01            01/09/12

QUESTCOR PHARMACEUTICALS INC            CA       2.02,7.01,9.01       01/06/12

QUICKLOGIC CORPORATION                  CA       2.02,9.01            01/09/12

R F INDUSTRIES LTD                      NV       2.02,9.01            01/09/12

Rackwise, Inc.                          NV       1.01,2.01,3.02,5.01, 09/21/11    AMEND
RARUS MINERALS INC                      NV       8.01                 01/04/12

RealD Inc.                              DE       8.01,9.01            01/09/12

REFLECT SCIENTIFIC INC                  UT       8.01                 12/22/11

REGIS CORP                              MN       2.02,9.01            01/09/12

Riverview Financial Corp                PA       5.02,9.01            01/04/12

Rock Energy Resources, Inc.             DE       7.01,8.01,9.01       01/09/12

Santa Fe Gold CORP                      DE       1.01,9.01            12/15/11

SCANSOURCE INC                          SC       2.02,9.01            01/09/12

SCICLONE PHARMACEUTICALS INC            DE       2.02,9.01            01/09/12

SELECT MEDICAL HOLDINGS CORP                     7.01,9.01            01/09/12

SELECT MEDICAL HOLDINGS CORP                     7.01,9.01            01/09/12    AMEND

Select Notes Trust LT 2004-1            DE       8.01,9.01            01/03/12

SENESCO TECHNOLOGIES INC                DE       1.01,9.01            01/06/12

SEQUENOM INC                            DE       2.02,9.01            01/08/12

SIGMA ALDRICH CORP                      DE       1.01,8.01,9.01       01/08/12

Silverton Adventures, Inc.              NV       8.01                 01/06/12

SINO ASSURANCE INC.                     DE       5.03,9.01            01/06/12

SL GREEN REALTY CORP                    MD       8.01,9.01            01/09/12

SMART ONLINE INC                        DE       2.03,3.02            01/05/12

Solar Senior Capital Ltd.               MD       7.01,9.01            01/09/12

SOUNDBITE COMMUNICATIONS INC                     1.01,9.01            01/06/12

SOUTH JERSEY GAS Co                     NJ       1.01,9.01            01/06/12

SOUTHWEST AIRLINES CO                   TX       2.02,9.01            12/31/11

SP Bancorp, Inc.                        MD       5.02                 01/06/12

SPARTAN STORES INC                      MI       1.02,7.01,9.01       01/09/12

SpeedSport Branding, inc.               NV       8.01                 12/22/11

STAGE STORES INC                        NV       8.01,9.01            01/05/12

STANDARD MICROSYSTEMS CORP              DE       2.02,9.01            01/09/12

STEVEN MADDEN, LTD.                     DE       1.01                 01/03/12

Strategic Storage Trust, Inc.           MD       8.01                 01/09/12

Sucampo Pharmaceuticals, Inc.                    7.01,9.01            01/09/12

SunCoke Energy, Inc.                             5.02,9.01            01/06/12

SunOpta Inc.                                     8.01,9.01            01/09/12

Surge Global Energy, Inc.               DE       8.01                 01/09/12

SYNERGETICS USA INC                              7.01,9.01            01/09/12

TEL INSTRUMENT ELECTRONICS CORP         NJ       8.01                 01/09/12

TENET HEALTHCARE CORP                   NV       2.02,7.01,9.01       01/09/12

TENGION INC                             DE       7.01,9.01            01/09/12

TESSCO TECHNOLOGIES INC                 DE       2.02,8.01,9.01       01/09/12

TESSERA TECHNOLOGIES INC                DE       8.01,9.01            01/09/12

Texas Roadhouse, Inc.                   DE       5.02,8.01            01/06/12

THERAVANCE INC                          DE       8.01,9.01            01/09/12

Tornier N.V.                            P7       2.02,7.01,9.01       01/09/12

TRANS WORLD ENTERTAINMENT CORP          NY       2.02,9.01            01/05/12

TRANSATLANTIC PETROLEUM LTD.            D0       5.02,9.01            01/05/12

Transcept Pharmaceuticals Inc           DE       7.01                 01/06/12

TRC COMPANIES INC /DE/                  DE       7.01,9.01            01/09/12

TRIDENT MICROSYSTEMS INC                DE       3.01                 01/09/12

UNIGENE LABORATORIES INC                DE       7.01,9.01            01/09/12

UNIGENE LABORATORIES INC                DE       7.01,9.01            01/09/12

URANIUM RESOURCES INC /DE/              DE       5.02,9.01            01/04/12

UROLOGIX INC                            MN       3.01,8.01,9.01       01/06/12

Vanguard Natural Resources, LLC         DE       9.01                 01/09/12    AMEND

VENTRUS BIOSCIENCES INC                 DE       8.01,9.01            01/09/12

VICAL INC                               DE       1.01,9.01            01/06/12

VIVUS INC                               CA       7.01,9.01            01/09/12

VLOV INC.                               NV       8.01,9.01            01/09/12

Volcano Corp                            DE       2.02,9.01            01/09/12

W P CAREY & CO LLC                      DE       2.01,9.01            05/02/11    AMEND

WAUSAU PAPER CORP.                      WI       5.02,8.01,9.01       12/15/11

WCA WASTE CORP                          DE       3.01                 01/03/12

WD 40 CO                                DE       2.02,9.01            01/09/12

WELLCARE HEALTH PLANS, INC.             DE       7.01,9.01            01/09/12

Wonder Auto Technology, Inc             NV       1.01                 01/09/12

WSI INDUSTRIES, INC.                    MN       2.02,5.02,5.07,8.01, 01/04/12
YADKIN VALLEY FINANCIAL CORP            NC       5.02                 01/04/12

Your Event, Inc.                        NV       5.02,8.01            01/05/12

Your Event, Inc.                        NV       4.01,9.01            01/06/12

Zeltiq Aesthetics Inc                   DE       5.02,9.01            01/05/12

Zep Inc.                                DE       2.02,7.01,9.01       01/09/12

ZOGENIX, INC.                           DE       2.02,7.01,9.01       01/09/12



Modified: 01/10/2012