Chief Accountant is Seeking Candidates for Professional Accounting Fellow Positions
The Securities and Exchange Commission's Office of the Chief Accountant is accepting applications for Professional Accounting Fellow (PAF) positions to begin the summer of 2013. The PAF program, which began in 1972, is designed to provide participating fellows with outstanding opportunities for public service to investors, personal development, and career advancement. During their fellowship (typically a 2 year term), the successful candidates will be involved in the study and development of rule proposals under the federal securities laws, liaison with accounting, auditing and other professional standard-setting bodies, and consultation with registrants on reporting matters. The Office of the Chief Accountant plans to select candidates for the following positions:
Interested applicants should submit:
Applicants are required to submit an essay that they have prepared on their own directly related to a current accounting or auditing topic. Applicants are encouraged to select any current accounting or auditing topic in which they possess expertise, and to include consideration of one or more interrelated policy level issues.
The requested items should be submitted on or before January 11, 2013, to the Chief Accountant of the Securities and Exchange Commission, 100 F Street, N.E., Washington, D.C., 20549. In addition to the hard copy, applicants should also e-mail the requested items to firstname.lastname@example.org with “PAF Application” in the e-mail subject line. Inquiries about the program may be addressed to the attention of Chris Merchant or Amy Steele in the Office of the Chief Accountant at (202) 551-6166 and (202) 551-5329, respectively.
The Commission's policy of affording equal employment opportunity to all interested candidates will be followed.
SEC Charges Atlanta-Based Adviser With Operating Ponzi-Like Scheme Involving Private Investment Funds
Securities and Exchange Commission today announced charges against a private fund manager and his Atlanta-based investment advisory firm for defrauding investors in a purported “fund-of-funds” and then trying to hide trading losses by creating new private funds to make money to pay back the original fund investors in Ponzi-like fashion.
The SEC is seeking an emergency court order to freeze the assets of Angelo A. Alleca and Summit Wealth Management Inc. and prevent further investor losses, which are estimated to be $17 million among approximately 200 clients.
“Alleca told Summit Wealth clients that he was investing their money in funds, but instead he was rolling the dice in the stock market without success,” said Bruce Karpati, Chief of the SEC Enforcement Division’s Asset Management Unit. “Rather than fess up about his trading losses, Alleca tried a cover up by creating new funds. Instead of winning back the money, he just compounded his fraud by suffering further losses.”
After receiving a tip, the SEC initiated an examination of Summit Wealth. As SEC examiners noticed something was amiss at the firm, they immediately coordinated with SEC enforcement attorneys to gather and assess evidence.
“SEC examiners and attorneys acted swiftly after receiving a tip about possible wrongdoing at the firm, and have mounted an aggressive effort to put a stop to Alleca’s fraud before more investors are harmed,” said William P. Hicks, Associate Director of the SEC’s Atlanta Regional Office.
According to the SEC’s complaint filed late yesterday in federal court in Atlanta, Alleca and Summit Wealth Management offered and sold interests in Summit Fund, which they told their clients was operating as a fund-of-funds – meaning they were investing their money in other funds and investment products rather than directly in stocks and other securities. The fund-of-funds investment strategy is intended to diversify investor money and minimize exposure to risks. However, Alleca instead engaged in active securities trading with his clients’ money, and he incurred substantial losses. He concealed the Summit Fund trading losses from investors and provided them false account statements.
The SEC alleges that when it came time to meet redemption requests from Summit Fund investors, Alleca created at least two hedge funds to raise money from Summit Wealth clients – Private Credit Opportunities Fund LLC and Asset Diversification Fund LP. Alleca’s plan was to cover up the losses that he had incurred in Summit Fund by illegally transferring profits from the new funds in a Ponzi-like fashion in order to meet earlier redemption requests. However, Alleca’s plan backfired when those successive funds incurred further trading losses. Alleca continued to issue false account statements to investors in Summit Fund as well as the additional funds in order to hide the actual losses on their investments.
The SEC’s complaint charges Alleca, Summit Wealth Management, and the three funds with violations of the antifraud provisions of the federal securities laws.
The SEC examiners who conducted the examination of Summit Wealth are H. Edward McConnell, David T. McClellan, Claudette Williams, Satyan Singh, and Donna C. Esau in the SEC’s Atlanta Regional Office. The subsequent investigation was conducted jointly by the Atlanta office and the Asset Management Unit, particularly John G. Westrick and Stephen E. Donahue. (Press Rel. 2012-192; LR-22485)
In the Matter of Flagship International Holding, Ltd.
An Administrative Law Judge issued an Order Making Findings and Revoking Registrations by Default (Default Order) in Flagship International Holding, Ltd., Admin. Proc. No. 3-14977. The Default Order finds that Respondents Flagship International Holding, Ltd., Fortune Credit & Insurance Services, Inc. (f/k/a Saratoga International Holdings Corp.), Fracmaster, Ltd., Franklyn Resources I, Inc., FutureOne, Inc., Galaxy Energy Corp., and Global Light Telecommunications, Inc., issuers of securities registered pursuant to Section 12 of the Securities Exchange Act of 1934 (Exchange Act), failed to comply with Section 13(a) of the Exchange Act and Exchange Act Rules 13a-1 and 13a-13 or 13a-16 by failing to file required periodic reports with the Securities and Exchange Commission. As a result, the Administrative Law Judge ordered that the registration of each class of the registered securities of each named Respondent is revoked. (Rel. 34-67886; File No. 14977)
Commission Revokes Registration of Securities of FirstQuote, Inc. (f/k/a Fine Line Properties, Inc.) for Failure to Make Required Periodic Filings
On September 19, 2012, the Commission revoked the registration of each class of registered securities of FirstQuote, Inc. (f/k/a Fine Line Properties, Inc.) (FirstQuote) for failure to make required periodic filings with the Commission.
Without admitting or denying the findings in the Order, except as to jurisdiction, which it admitted, FirstQuote consented to the entry of an Order Making Findings and Revoking Registration of Securities Pursuant to Section 12(j) of the Securities Exchange Act of 1934 as to FirstQuote, Inc. (f/k/a Fine Line Properties, Inc.), finding that it had failed to comply with Section 13(a) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 13a-1 and 13a-13 thereunder and revoking the registration of each class of FirstQuote’s securities pursuant to Section 12(j) of the Exchange Act. This Order settled the proceedings brought against FirstQuote in In the Matter of Feigeda Electronic Technology, Inc. (f/k/a SRKP 20, Inc.), et al., Administrative Proceeding File No. 3-14994.
Brokers and dealers should be alert to the fact that Exchange Act Section 12(j) provides, in pertinent part, as follows:
For further information see Order Instituting Administrative Proceedings and Notice of Hearing Pursuant to Section 12(j) of the Securities Exchange Act of 1934, In the Matter of Feigeda Electronic Technology, Inc. (f/k/a SRKP 20, Inc.), et al., Administrative Proceeding File No. 3-14994, Exchange Act Release No. 67710, August 22, 2012. (Rel. 34-67887; File No. 3-14994)
In the Matter of Yisroel M. Wachs
The Securities and Exchange Commission today issued an Order Making Findings and Imposing Remedial Sanctions and a Cease-and-Desist Order Pursuant to Sections 15(b) and 21C of the Securities Exchange Act of 1934 (Order) as to Yisroel M. Wachs of Philadelphia, Pennsylvania and Jerusalem, Israel. During 2010, Wachs was a principal of KM Capital Management, LLC (KM Capital), a Philadelphia-based electronic trading firm.
The Order finds that Wachs acted as a broker without SEC registration in willful violation of Section 15(a) of the Securities Exchange Act of 1934 (Exchange Act) by extending sponsored market access to traders through KM Capital’s brokerage accounts, and that Wachs also willfully aided and abetted and caused KM Capital’s violation of Section 15(a) of the Exchange Act. According to the Order, one of the traders was an individual who used the market access to profit from an account intrusion and market manipulation scheme. Wachs, without admitting or denying the SEC’s findings, agreed to the issuance of the Order, which censures Wachs, orders him to pay a civil penalty of $35,000, and orders him to cease and desist from committing or causing any violations and any future violations of Section 15(a) of the Exchange Act. (Rel. 34-67889; File No. 3-14720)
In the Matter of Western Pacific Capital Management, LLC and Kevin James O’Rourke
The United States Securities and Exchange Commission (Commission) announced the issuance of Orders Making Findings and Imposing Remedial Sanctions and a Cease-And-Desist Order Pursuant to Sections 15(b) and 21C of the Securities Act of 1934, Sections 203(e), 203(f) and 203(k) of the Investment Advisers Act of 1940, and Section 9(b) of the Investment Company Act of 1940 as to Western Pacific Capital Management, LLC (Western Pacific) and Kevin James O’Rourke (O’Rourke).
The Orders find that Western Pacific, a registered investment adviser, and its sole owner and principal, O’Rourke, failed to disclose a conflict of interest, misused client assets to benefit the adviser, and repeatedly made material misrepresentations to clients. In 2005 and 2006, Western Pacific served as a placement agent for Ameranth, Inc. (Ameranth) for an unregistered offering of Ameranth stock. In exchange, Western Pacific received a success fee of 10% of the capital it raised. At the time, neither Western Pacific nor O’Rourke were registered brokers or affiliated with a registered broker. O’Rourke urged many Western Pacific clients to invest in Ameranth without disclosing that Western Pacific would financially benefit from their investments. O’Rourke also advised clients to invest in a hedge fund, the Lighthouse Fund, LP (Lighthouse or the Fund), without disclosing that the Fund would initially invest primarily in Ameranth, for which Western Pacific would receive a 10% success fee. In all, Western Pacific earned $482,745 in success fees as a placement agent for Ameranth. Between 2006 and 2008, O’Rourke misused Fund assets and lied to his clients who invested in the Fund. To resolve a dispute with a client who no longer wanted his $800,000 of Ameranth stock, O’Rourke caused the Fund to buy some of the stock and permitted the client to use the remainder of the stock to fund the client’s investment in the Fund. O’Rourke ultimately redeemed the client’s interest in the Fund for cash. In addition, in response to client inquiries regarding the Fund’s liquidity, O’Rourke repeatedly misstated that the Fund was liquid or had less than 25% of its holdings in illiquid securities, when in fact approximately 90% of the Fund’s assets were illiquid.
Based on the above, the Orders require both Western Pacific and O’Rourke to cease and desist from committing any future violation of Section 15(a) of the Exchange Act and Sections 206(1), 206(2), 206(3) and 206(4) of the Investment Advisers Act of 1940 and Rule 206(4)-8 thereunder; pay disgorgement of $482,745 and prejudgment interest of $169,195.85, and pay a $130,000 civil penalty to the United States Treasury. In addition, the Orders revoke Western Pacific’s registration as an investment adviser and bar O’Rourke from association with any broker, dealer, investment adviser, municipal securities dealer, municipal advisor, transfer agent, or nationally recognized statistical rating organization, prohibit O’Rourke from serving or acting as an employee, officer, director, member of an advisory board, investment adviser or depositor of, or principal underwriter for, a registered investment company or affiliated person of such investment adviser, depositor, or principal underwriter, and bar O’Rourke from participating in any offering of a penny stock, with the right to apply for reentry after two (2) years to the appropriate self-regulatory organization, or if there is none, to the Commission. Western Pacific and O’Rourke consented to the issuance of the Orders without admitting or denying the findings contained in the Orders, except as the Commission’s jurisdiction over them and the subject matter of the proceedings. (Rel. 34-67890; 34-67891; AAE Rel. 3469; AAE Rel. 3370; IC-30207; IC-30208; File No. 3-14619)
ReconTrust Company, N.A., et al.
The Commission has issued a permanent order to ReconTrust Company, N.A. (ReconTrust), et al. under Section 9(c) of the Investment Company Act of 1940 (Act) with respect to an injunction issued by the U.S. District Court for the Western District of Washington on August 20, 2012. The permanent order exempts ReconTrust, BofA Advisors, LLC, BofA Distributors, Inc., Bank of America Capital Advisors LLC, KECALP Inc., and Merrill Lynch Global Private Equity Inc. as well as companies of which ReconTrust is or becomes an affiliated person, from the provisions of Section 9(a) of the Act. (Rel. IC-30203 - September 17)
Factor Advisors, LLC, et al.
A notice has been issued giving interested persons until October 9, 2012, to request a hearing on an application filed by Factor Advisors, LLC, et al., for an order to permit: (a) certain open-end management investment companies or series thereof to issue shares (Shares) redeemable in large aggregations only (Creation Units); (b) secondary market transactions in Shares to occur at negotiated market prices; (c) certain series to pay redemption proceeds, under certain circumstances, more than seven days from the tender of Shares for redemption; (d) certain affiliated persons of the series to deposit securities into, and receive securities from, the series in connection with the purchase and redemption of Creation Units; and (e) certain registered management investment companies and unit investment trusts outside of the same group of investment companies as the series to acquire Shares. (Rel. IC-30204 - September 17)
Proposed Rule Changes
NYSE Arca, Inc. filed a proposed rule change under Rule 19b-4 of the Securities Exchange Act of 1934 (SR-NYSEARCA-2012-94) proposes [sic] to amend Commentary .06 to NYSE Arca Options Rule 6.4 to permit the Exchange to list additional strike prices until the close of trading on the second business day prior to monthly expiration. Publication is expected in the Federal Register during the week of September 17. (Rel. 34-67863)
Chicago Board Options Exchange, Incorporated filed a proposed rule change (SR-CBOE-2012-087) to amend rules regarding requests for data related to Exchange reviews. Publication is expected in the Federal Register during the week of September 17. (Rel. 34-67879)
Accelerated Approval of Proposed Rule Change
A proposed rule change filed by Chicago Mercantile Exchange Inc. (CME) regarding acceptance of additional Interest Rate Swaps for clearing (SR-CME-2012-35) has been approved on an accelerated basis pursuant to Section 19(b)(2) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of September 17. (Rel. 34-67885)
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-4 CHICAGO BRIDGE & IRON CO N V, P O BOX 74658, 1075 AD AMSTERDAM, P8, 00000, 0 ($267,403,529.00) Equity, (File 333-183950 - Sep. 18) (BR. 06A) F-3ASR BHP BILLITON FINANCE USA LTD, 0 ($0.00) Debt, (File 333-183951 - Sep. 18) (BR. 04) S-1 NewLife Bikes Inc, 6411 BOYKIN SPANIEL RD, CHARLOTTE, NC, 28277, 704-617-2908 - 10,597,571 ($529,880.00) Equity, (File 333-183952 - Sep. 18) (BR. ) S-3ASR FMC TECHNOLOGIES INC, 5875 N SAM HOUSTON PARKWAY W, HOUSTON, TX, 77086, 2815914000 - 0 ($0.00) Debt, (File 333-183953 - Sep. 18) (BR. 04A) S-8 Just Energy Group Inc., 6345 DIXIE ROAD, SUITE 200, MISSISSAUGA, A6, L5T 2E6, 905-795-4206 - 700,000 ($7,952,000.00) Equity, (File 333-183954 - Sep. 18) (BR. 02) F-3ASR NOVARTIS AG, LICHTSTRASSE 35, BASEL, V8, CH 4056, 01141613241111 - 0 ($0.00) Debt, (File 333-183955 - Sep. 18) (BR. 01B) S-3ASR Argo Group International Holdings, Ltd., 110 PITTS BAY ROAD, PEMBROKE, D0, HM 08, 4412965858 - 0 ($0.00) Unallocated (Universal) Shelf, (File 333-183957 - Sep. 18) (BR. 01B) S-8 INTERNATIONAL BANCSHARES CORP, 12OO SAN BERNARDO AVE, PO BOX 1359, LAREDO, TX, 78040-1359, 9567227611 - 0 ($15,488,000.00) Equity, (File 333-183958 - Sep. 18) (BR. 07B) S-3ASR Rockwood Holdings, Inc., 100 OVERLOOK CENTER, PRINCETON, NJ, 08540, 609-514-0300 - 0 ($0.00) Debt, (File 333-183959 - Sep. 18) (BR. 06C) S-1 Reliant Solutions, Inc., 3050 E. CHEVY CHASE DR., GLENDALE, CA, 91206, 8184345244 - 5,000,000 ($50,000.00) Equity, (File 333-183960 - Sep. 18) (BR. ) F-3 FLAMEL TECHNOLOGIES SA, PARC CLUB DU MOULIN A VENT, 33 AVE DU DOCTEUR GEORGES LEVY, VENISSIEUX CED, I0, 69693, 2126641666 - 3,300,000 ($28,468,000.00) Equity, (File 333-183961 - Sep. 18) (BR. 01A) S-8 Iron Eagle Group, Inc., 61 WEST 62ND STREET, SUITE 23F, NEW YORK, NY, 10023, 8884814445 - 1,575,000 ($787,500.00) Equity, (File 333-183962 - Sep. 18) (BR. 09B) S-1 Silvercrest Asset Management Group Inc., 1330 AVENUE OF THE AMERICAS, 38TH FLOOR, NEW YORK, NY, 10019, 212-649-0600 - 0 ($60,000,000.00) Equity, (File 333-183963 - Sep. 18) (BR. 06A) S-3ASR NEWMONT MINING CORP /DE/, 6363 SOUTH FIDDLERS GREEN CIRCLE, GREENWOOD VILLAGE, CO, 80111, 303-863-7414 - 0 ($0.00) Equity, (File 333-183964 - Sep. 18) (BR. 09B) S-11 GLADSTONE LAND Corp, 1521 WESTBRANCH DRIVE, SUITE 200, MCLEAN, VA, 22102, 703-287-5800 - 0 ($57,500,010.00) Equity, (File 333-183965 - Sep. 18) (BR. 08B)
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 ----------------------------------------------------------------------------------------- ACCESS PHARMACEUTICALS INC DE 2.04 09/13/12 AcroBoo, Inc. NV 4.02 09/18/12 ACTIVECARE, INC. DE 8.01 09/14/12 ACTUANT CORP WI 2.02,2.06,9.01 09/18/12 ADHEREX TECHNOLOGIES INC 8.01,9.01 09/18/12 ADT Corp DE 7.01,9.01 09/18/12 AeroGrow International, Inc. NV 2.03,3.02,9.01 09/14/12 ALEXANDERS J CORP TN 8.01,9.01 09/18/12 ALLIANCE DATA SYSTEMS CORP DE 7.01,9.01 09/18/12 Ally Auto Receivables Trust 2012-SN1 DE 8.01,9.01 09/18/12 Alpha Natural Resources, Inc. DE 8.01,9.01 09/18/12 Alpha Natural Resources, Inc. DE 5.02,9.01 09/16/12 AlumiFuel Power Corp NV 5.03,9.01 09/18/12 AMERICAN AXLE & MANUFACTURING HOLDING DE 1.01,9.01 09/17/12 AMERICAN WOODMARK CORP VA 5.02 09/18/12 AMKOR TECHNOLOGY INC DE 8.01,9.01 09/18/12 ANSYS INC DE 1.01,9.01 09/14/12 Apollo Residential Mortgage, Inc. MD 1.01,9.01 09/13/12 APPLIED MICRO CIRCUITS CORP DE 5.02 09/14/12 AMEND Approach Resources Inc DE 7.01,8.01,9.01 09/18/12 Argo Group International Holdings, Lt 8.01,9.01 09/18/12 Ascent Capital Group, Inc. DE 7.01,9.01 09/13/12 Ascent Capital Group, Inc. DE 5.02,9.01 09/13/12 AspenBio Pharma, Inc. CO 8.01,9.01 09/13/12 Augme Technologies, Inc. DE 5.02,8.01,9.01 09/17/12 AVIAT NETWORKS, INC. DE 4.01 09/18/12 AVON PRODUCTS INC NY 5.02 09/18/12 AWG International Water Corp NV 1.01,2.01,3.02,5.01, 07/10/12 AMEND 5.02,5.06,9.01 Bank of New York Mellon CORP DE 3.03,5.03,8.01,9.01 09/12/12 BankFinancial CORP 8.01,9.01 09/17/12 BEHRINGER HARVARD REIT I INC MD 7.01,9.01 09/18/12 Bio-Matrix Scientific Group, Inc. DE 3.02 04/02/12 BIOMIMETIC THERAPEUTICS, INC. DE 8.01 09/13/12 Bitzio, Inc. NV 1.01,2.01,2.03,3.02, 09/17/12 5.02,8.01,9.01 BON TON STORES INC PA 5.02 09/14/12 BOOKS A MILLION INC DE 5.02 09/12/12 BROADRIDGE FINANCIAL SOLUTIONS, INC. DE 7.01,9.01 09/18/12 BUCKLE INC NE 8.01,9.01 09/18/12 CAI International, Inc. 1.01,2.03,9.01 09/13/12 Carbon Natural Gas Co DE 1.01 09/17/12 Catalent Pharma Solutions, Inc. DE 1.01,2.03,8.01,9.01 09/18/12 CATASYS, INC. DE 1.01,3.02,9.01 09/13/12 CENTRAL EUROPEAN DISTRIBUTION CORP DE 5.02,8.01,9.01 09/13/12 CENTURY ALUMINUM CO DE 5.03,5.07,9.01 09/18/12 Chanticleer Holdings, Inc. DE 7.01,9.01 09/18/12 CHESAPEAKE ENERGY CORP OK 7.01,8.01,9.01 09/12/12 China Energy Recovery, Inc. DE 1.01 09/05/12 CHINA RECYCLING ENERGY CORP 3.02 09/17/12 CHURCHILL DOWNS INC KY 8.01 09/18/12 CIMAREX ENERGY CO DE 5.02 09/13/12 CIRTRAN CORP NV 4.01,9.01 09/12/12 CMS ENERGY CORP MI 7.01,9.01 09/18/12 COGNIZANT TECHNOLOGY SOLUTIONS CORP 5.02 09/16/12 COPYTELE INC DE 1.01,2.03,3.02,9.01 09/12/12 Core-Mark Holding Company, Inc. DE 5.02,9.01 09/14/12 CORPORATE BOND BACKED CERT TR SER 199 8.01,9.01 09/04/12 Corporate Capital Trust, Inc. MD 8.01,9.01 09/17/12 CROSS TIMBERS ROYALTY TRUST TX 2.02,9.01 09/18/12 CVB FINANCIAL CORP CA 8.01 09/17/12 DAVITA INC DE 8.01,9.01 08/14/12 DEAN FOODS CO DE 5.02 09/12/12 Delphi Automotive PLC Y9 1.01,2.03,9.01 09/14/12 DEX ONE Corp DE 8.01,9.01 09/18/12 DIAMOND OFFSHORE DRILLING INC DE 7.01,9.01 09/18/12 DICE HOLDINGS, INC. DE 8.01,9.01 09/18/12 DIGIRAD CORP DE 8.01,9.01 09/18/12 DISCOVERY LABORATORIES INC /DE/ DE 5.02,5.07,8.01 09/13/12 DITECH NETWORKS INC DE 1.01,9.01 09/17/12 DOLE FOOD CO INC DE 7.01,9.01 09/17/12 El Paso Pipeline Partners, L.P. DE 7.01 09/17/12 Enduro Royalty Trust DE 2.02,9.01 09/18/12 Ensco plc 7.01,9.01 09/17/12 ENTERGY CORP /DE/ DE 8.01,9.01 09/18/12 EPL OIL & GAS, INC. DE 1.01,7.01,9.01 09/14/12 ERBA Diagnostics, Inc. DE 7.01,9.01 09/18/12 ESB FINANCIAL CORP PA 8.01,9.01 09/18/12 ESP Resources, Inc. NV 3.02,9.01 09/10/12 EXELON CORP PA 7.01,9.01 09/18/12 Exterra Energy Inc. NV 7.01,9.01 09/12/12 Extra Space Storage Inc. MD 9.01 07/02/12 AMEND EXTREME NETWORKS INC DE 1.01,5.02,9.01 09/11/12 FBL FINANCIAL GROUP INC IA 8.01 09/14/12 Federal Home Loan Bank of Atlanta X1 2.03 09/12/12 Federal Home Loan Bank of Boston X1 2.03 09/12/12 Federal Home Loan Bank of Chicago X1 2.03 09/12/12 Federal Home Loan Bank of Cincinnati X1 2.03,9.01 09/14/12 Federal Home Loan Bank of Des Moines X1 2.03,9.01 09/14/12 Federal Home Loan Bank of Indianapoli X1 2.03,9.01 09/18/12 Federal Home Loan Bank of New York X1 2.03,9.01 09/12/12 Federal Home Loan Bank of Pittsburgh PA 2.03,9.01 09/12/12 Federal Home Loan Bank of San Francis X1 2.03 09/12/12 Federal Home Loan Bank of Seattle 2.03 09/12/12 FEDEX CORP DE 2.02,9.01 09/18/12 FERRELLGAS PARTNERS L P DE 7.01 09/18/12 FIRST BUSINESS FINANCIAL SERVICES, IN WI 7.01,9.01 09/18/12 FLOTEK INDUSTRIES INC/CN/ DE 5.02,9.01 09/12/12 FORD MOTOR CREDIT CO LLC DE 8.01,9.01 09/18/12 Fuelstream INC DE 3.02,5.02,8.01,9.01 09/07/12 AMEND FULTON FINANCIAL CORP PA 7.01,9.01 09/18/12 FX ENERGY INC NV 7.01,9.01 09/18/12 FXCM Inc. 7.01,9.01 09/18/12 Geeknet, Inc DE 1.01,8.01,9.01 09/17/12 GENOMIC HEALTH INC 8.01,9.01 09/18/12 Globalstar, Inc. DE 3.01,8.01,9.01 09/12/12 Graystone Co DE 8.01 09/18/12 GREAT PLAINS ENERGY INC MO 7.01,9.01 09/18/12 GULF ISLAND FABRICATION INC LA 8.01,9.01 09/14/12 HALCON RESOURCES CORP DE 1.01,9.01 09/12/12 Hanesbrands Inc. MD 8.01,9.01 09/17/12 HERCULES OFFSHORE, INC. DE 7.01,9.01 09/18/12 HNI CORP IA 7.01,9.01 09/17/12 HOVNANIAN ENTERPRISES INC DE 8.01,9.01 09/18/12 HOVNANIAN ENTERPRISES INC DE 8.01,9.01 09/18/12 HOVNANIAN ENTERPRISES INC DE 8.01,9.01 09/18/12 HOVNANIAN ENTERPRISES INC DE 8.01,9.01 09/18/12 HUGOTON ROYALTY TRUST TX 2.02,9.01 09/18/12 IASIS Healthcare LLC DE 1.01 09/14/12 ICEWEB INC DE 5.02,9.01 09/17/12 ICF International, Inc. DE 5.02,9.01 09/13/12 INTEGRATED DEVICE TECHNOLOGY INC DE 5.07 09/13/12 INTERNATIONAL SPEEDWAY CORP FL 1.01,2.03,7.01,8.01, 09/18/12 9.01 INTUITIVE SURGICAL INC DE 7.01 09/17/12 IRIDEX CORP DE 5.02 08/24/12 AMEND IROBOT CORP DE 5.02 09/17/12 Iron Eagle Group, Inc. DE 1.01,3.02,5.02,9.01 12/13/11 AMEND Jazz Pharmaceuticals plc L2 8.01 09/17/12 JDS UNIPHASE CORP /CA/ DE 5.03,9.01 09/17/12 KEYW HOLDING CORP MD 8.01,9.01 09/17/12 KEYW HOLDING CORP MD 8.01,9.01 09/17/12 AMEND KINDER MORGAN ENERGY PARTNERS L P DE 7.01 09/17/12 KINDER MORGAN MANAGEMENT LLC DE 7.01 09/17/12 KINDER MORGAN, INC. DE 7.01 09/17/12 Kiwibox.Com, Inc. DE 7.01,9.01 09/18/12 LACLEDE GROUP INC MO 5.02,7.01,9.01 09/18/12 LEHMAN ABS CORP BCKD TR CRTS TOYS R U DE 8.01,9.01 09/04/12 LEHMAN ABS CORP KINDER MORGAN DEBEN B DE 8.01,9.01 09/04/12 Liberty Global, Inc. DE 7.01 09/17/12 LINN ENERGY, LLC DE 9.01 09/17/12 AMEND Lithium Exploration Group, Inc. NV 1.01,9.01 09/17/12 LSB INDUSTRIES INC DE 1.01,2.03,9.01 09/14/12 LUMINEX CORP DE 1.01,2.01,9.01 09/18/12 AMEND MACROSOLVE INC OK 7.01,9.01 09/18/12 MANNKIND CORP DE 8.01,9.01 09/12/12 MedPro Safety Products, Inc. NV 1.01,2.03,3.02,3.03, 09/12/12 5.01,9.01 Mercedes Benz Auto Receivables Trust DE 8.01,9.01 09/17/12 Meritage Homes CORP MD 1.01,2.03,9.01 09/12/12 MESA ROYALTY TRUST/TX TX 2.02,9.01 09/18/12 MICHAELS STORES INC DE 1.01,9.01 09/17/12 MICROSOFT CORP WA 5.02,9.01 09/18/12 MONITRONICS INTERNATIONAL INC TX 7.01,9.01 09/13/12 MSB FINANCIAL CORP. X1 8.01,9.01 09/17/12 MWI Veterinary Supply, Inc. DE 8.01 09/17/12 NABI BIOPHARMACEUTICALS DE 1.01,9.01 09/17/12 NCR CORP MD 1.01,9.01 09/17/12 NEAH POWER SYSTEMS, INC. NV 3.02 09/12/12 NEUROCRINE BIOSCIENCES INC CA 1.02 09/17/12 NEW JERSEY RESOURCES CORP NJ 1.01,2.03,9.01 09/12/12 NEW YORK MORTGAGE TRUST INC MD 8.01,9.01 09/18/12 NEWMONT MINING CORP /DE/ DE 5.02 09/14/12 NEWS CORP 8.01,9.01 09/18/12 NGP Capital Resources Co MD 7.01,9.01 09/18/12 NightCulture, Inc. NV 1.01,2.01,2.03,3.02, 09/12/12 9.01 NN INC DE 5.02,9.01 09/13/12 NORTHWEST BIOTHERAPEUTICS INC DE 7.01,9.01 09/18/12 NYSE Euronext DE 7.01,9.01 09/18/12 OFFICEMAX INC DE 8.01,9.01 09/14/12 OGLETHORPE POWER CORP GA 5.02,9.01 09/17/12 OIL STATES INTERNATIONAL, INC DE 1.01,2.03,9.01 09/18/12 OMNICARE INC DE 7.01,9.01 09/18/12 ORRSTOWN FINANCIAL SERVICES INC PA 5.02 09/18/12 Pacific Coast Oil Trust DE 2.02,9.01 09/18/12 PACIFIC PREMIER BANCORP INC DE 7.01,9.01 06/30/12 PAWS Pet Company, Inc. IL 3.02,9.01 09/17/12 PENTAIR INC MN 8.01,9.01 09/18/12 Pentair Ltd. V8 8.01,9.01 09/18/12 PEOPLES BANCORP INC OH 5.02,8.01,9.01 09/18/12 PERMA FIX ENVIRONMENTAL SERVICES INC DE 5.07 09/13/12 PERMIAN BASIN ROYALTY TRUST TX 2.02,9.01 09/18/12 PHL VARIABLE INSURANCE CO /CT/ 4.02 09/18/12 POSITIVEID Corp DE 1.01,3.02 09/12/12 PROCERA NETWORKS INC NV 5.02,9.01 09/17/12 ProUroCare Medical Inc. NV 7.01,9.01 09/18/12 PURE BIOSCIENCE, INC. DE 3.01,8.01,9.01 09/17/12 PURE BIOSCIENCE, INC. DE 3.01 09/14/12 Pzena Investment Management, Inc. DE 5.02,9.01 09/18/12 QCR HOLDINGS INC DE 8.01,9.01 09/18/12 QUAINT OAK BANCORP INC 5.02,9.01 09/14/12 QUESTAR CORP UT 1.01 09/12/12 QUESTAR GAS CO UT 1.01 09/12/12 RADIENT PHARMACEUTICALS Corp DE 1.01,8.01,9.01 09/14/12 AMEND RANCHER ENERGY CORP. NV 1.03,9.01 09/10/12 RESEARCH FRONTIERS INC DE 7.01,9.01 09/18/12 Resource Real Estate Opportunity REIT MD 1.01 09/15/12 Rockwood Holdings, Inc. DE 8.01,9.01 09/18/12 Ruths Hospitality Group, Inc. DE 2.02,9.01 09/18/12 RYDER SYSTEM INC FL 5.02 09/17/12 RYLAND GROUP INC MD 7.01,9.01 09/18/12 SAN JUAN BASIN ROYALTY TRUST TX 2.02,9.01 09/18/12 Sanchez Energy Corp DE 1.01,3.02,5.03,9.01 09/12/12 SCHIFF NUTRITION INTERNATIONAL, INC. DE 2.02,9.01 09/18/12 SEMPRA ENERGY CA 5.03,9.01 09/13/12 SENESCO TECHNOLOGIES INC DE 2.02,8.01,9.01 09/18/12 SKULLCANDY, INC. 5.02,9.01 09/14/12 SMART ONLINE INC DE 5.02 09/11/12 SMITH MIDLAND CORP DE 5.02,5.07 09/12/12 SOLLENSYS CORP. NV 4.01,9.01 09/17/12 SOTHEBYS DE 7.01,9.01 09/18/12 SOUTHERN COMMUNITY FINANCIAL CORP 5.02,9.01 09/17/12 SPARTON CORP OH 5.02,9.01 09/17/12 Spectrum Brands Holdings, Inc. DE 8.01,9.01 09/18/12 SPECTRUM GROUP INTERNATIONAL, INC. DE 1.01,9.01 09/18/12 STEC, INC. CA 5.02 09/17/12 STRATASYS INC DE 5.07,7.01,9.01 09/14/12 Strategic Storage Trust, Inc. MD 7.01,9.01 09/18/12 Sunshine Heart, Inc. DE 5.02,9.01 09/12/12 SUPERMEDIA INC. DE 8.01,9.01 09/18/12 SUSQUEHANNA BANCSHARES INC PA 5.02,8.01 09/12/12 Target Acquisitions I, Inc. DE 2.01,3.02,5.01,5.06, 09/30/11 AMEND 9.01 TEAM HEALTH HOLDINGS INC. DE 8.01,9.01 09/12/12 Texas Gulf Energy Inc NV 1.01,2.01,8.01,9.01 09/06/12 TIDELANDS ROYALTY TRUST B TX 7.01,9.01 09/18/12 Timberline Resources Corp DE 7.01,8.01,9.01 09/17/12 TORO CO DE 5.02 09/18/12 AMEND Transocean Ltd. V8 7.01,9.01 09/18/12 TYCO INTERNATIONAL LTD V8 7.01,9.01 09/18/12 UNION FIRST MARKET BANKSHARES CORP VA 7.01,9.01 09/17/12 UNIT CORP DE 8.01,9.01 09/17/12 Valeant Pharmaceuticals International A6 5.02,9.01 09/13/12 VINYL PRODUCTS, INC. DE 1.01 09/12/12 VISTEON CORP DE 5.02,5.03,9.01 09/13/12 VMWARE, INC. DE 5.02 07/17/12 AMEND W P CAREY & CO LLC DE 7.01,9.01 09/18/12 WIRELESS RONIN TECHNOLOGIES INC MN 8.01 09/18/12 WORTHINGTON ENERGY, INC. NV 3.02 09/10/12