Order Granting Conditional Exemptions Under the Securities Exchange Act of 1934 in Connection with Portfolio Margining of Swaps and Security-Based Swaps
On December 14, 2012, the Commission issued an order granting conditional exemptive relief from compliance with certain provisions of the Securities Exchange Act of 1934 in connection with a program to commingle and portfolio margin customer positions in cleared credit default swaps, which include both swaps and security-based swaps, in a segregated account established and maintained in accordance with Section 4d(f) of the Commodity Exchange Act. Publication is expected in the Federal Register during the week of December 17. (Rel. 34-68433)
Order Granting Limited Exemptions from Exchange Act Rules 101 and 102 of Regulation M to Shares of JPM XF Physical Copper Trust Pursuant to Exchange Act Rules 101(d) and 102(e)
An order was issued granting an application of JPM XF Physical Copper Trust an exemption from Rules 102 and 102 pursuant to Exchange Act Rules 101(d) and 102(e). Publication is expected in the Federal Register during the week of December 17. (Rel. 34-68439)
DIAS Holding, Inc., FIIC Holdings, Inc., GeM Solutions, Inc., and GPS Industries, Inc.
An Administrative Law Judge (ALJ) issued an Order Making Findings and Revoking Registrations by Default as to DIAS Holding, Inc., FIIC Holdings, Inc., GeM Solutions, Inc., and GPS Industries, Inc., in DIAS Holding, Inc., Admin. Proc. File No. 3-15090 (Default Order). The Default Order finds that DIAS Holding, Inc., FIIC Holdings, Inc., GeM Solutions, Inc., and GPS Industries, Inc., are issuers of securities registered pursuant to Section 12(g) of the Securities Exchange Act of 1934 (Exchange Act), and that they failed to comply with Section 13(a) of the Exchange Act and Exchange Act Rules 13a-1 and 13a-13 by failing to file required periodic reports with the Securities and Exchange Commission (Commission). As a result, the ALJ ordered that the registration of each class of each issuer’s registered securities is revoked.
In the same proceeding, the Commission revoked the registration of the registered securities of EarthBlock Technologies, Inc., on December 12, 2012; Ensurapet, Inc., (Ensurapet) has been ordered to file an Answer to the OIP by December 21, 2012, to avoid a default; and Ensurapet and Gold Star Tutoring Services, Inc., have thirty days to file, in a manner acceptable to the Division of Corporation Finance, the periodic filings specified in the OIP to avoid revocation of their registered securities. (Rel. 34-68454; File No. 3-15090)
SEC Charges Financial Media Company and Executives Involved in Accounting Fraud
The Securities and Exchange Commission today charged a digital financial media company and three executives for their roles in an accounting fraud that artificially inflated company revenues and misstated operating income to investors.
The SEC alleges that TheStreet Inc., which operates the website TheStreet.com, filed false financial reports throughout 2008 by reporting revenue from fraudulent transactions at a subsidiary it had acquired the previous year. The co-presidents of the subsidiary – Gregg Alwine and David Barnett – entered into sham transactions with friendly counterparties that had little or no economic substance. They also fabricated and backdated contracts and other documents to facilitate the fraudulent accounting. Barnett is additionally charged with misleading TheStreet’s auditor to believe that the subsidiary had performed services to earn revenue on a specific transaction when in fact it did not perform the services. The SEC also alleges that TheStreet’s former chief financial officer Eric Ashman caused the company to report revenue before it had been earned.
The three executives agreed to pay financial penalties and accept officer-and-director bars to settle the SEC’s charges.
“Alwine and Barnett used crooked tactics, Ashman ignored basic accounting rules, and TheStreet failed to put controls in place to spot the wrongdoing,” said Andrew M. Calamari, Director of the SEC’s New York Regional Office. “The SEC will continue to root out accounting fraud and punish the executives responsible.”
According to the SEC’s complaints filed in federal court in Manhattan, the subsidiary acquired by TheStreet specializes in online promotions such as sweepstakes. After the acquisition, TheStreet failed to implement a system of internal controls at the subsidiary, which enabled the accounting fraud.
The SEC alleges that through the actions of Ashman, Alwine, and Barnett, TheStreet:
According to the SEC’s complaint, when the subsidiary’s financial results were consolidated with TheStreet’s financial results for financial reporting purposes, the improper revenue on the subsidiary’s books resulted in material misstatements in the company’s quarterly and annual reports for fiscal year 2008. On Feb. 8, 2010, TheStreet restated its 2008 Form 10-K and disclosed a number of improprieties related to revenue recognition at its subsidiary, including transactions that lacked economic substance, internal control deficiencies, and improper accounting for certain contracts.
Ashman agreed to pay a $125,000 penalty and reimburse TheStreet $34,240.40 under the clawback provision (Section 304) of the Sarbanes-Oxley Act, and he will be barred from acting as a director or officer of a public company for three years. Barnett and Alwine agreed to pay penalties of $130,000 and $120,000 respectively, and to be barred from serving as officers or directors of a public company for 10 years. Without admitting or denying the allegations, the three executives and TheStreet agreed to be permanently enjoined from future violations of the federal securities laws.
The SEC’s investigation was conducted by Senior Counsel Maureen P. King and Staff Accountant Nandy Celamy of the New York Regional Office. Aaron Arnzen served as Senior Trial Counsel in the matter. (Press Rel. 2012-270; [SEC v. TheStreet, Inc., Civil Action No. 12-CV-9187 (JGK) (S.D.N.Y.); SEC v. Eric Ashman, Civil Action No. 12-CV-9189 (S.D.N.Y.); SEC v. Gregg Alwine and David Barnett, Civil Action No. 12-CV-9191 (S.D.N.Y.]; AAE Rel. 3432; LR-22575)
SEC Revokes Registration of Toronto-Based Broker and Bans Two Executives from U.S. Securities Industry for Allowing Layering
The Securities and Exchange Commission today charged a Toronto-based brokerage firm and its top two executives for failing to supervise overseas day traders who used the firm’s order management system to engage repeatedly in a manipulative trading practice known as layering.
In layering, a trader places orders with no intention of having them executed but rather to trick others into buying or selling a stock at an artificial price driven by the orders, which the trader later cancels. The SEC’s investigation found that Biremis – whose worldwide day trading business enabled up to 5,000 traders on as many 200 trading floors in 30 countries to gain access to U.S. markets – failed to address repeated instances of layering by many of the overseas day traders using its system. The firm’s co-founders Peter Beck and Charles Kim ignored repeated red flags indicating that overseas traders were engaging in layering manipulations. Biremis served as the broker-dealer for an affiliated Canadian day trading firm, Swift Trade Inc.
Biremis and the two executives agreed to a settlement in which the firm’s registration as a U.S. broker-dealer is revoked and permanent industry bars are imposed on Beck and Kim, who also will pay a combined half-million dollars to settle the SEC’s charges.
“Engaged and forceful supervisors are the first line of defense against individual misconduct in financial services companies,” said Robert Khuzami, Director of the SEC’s Division of Enforcement. “Beck and Kim were neither, as they saw obvious red flags of market manipulation by their firm’s traders but failed to respond or take any steps to prevent the manipulation. They have learned the painful lesson that supervisors who fail to heed repeated red flags of misconduct will no longer have any place in the securities industry.”
According to the SEC’s order instituting settled administrative proceedings, Biremis, Beck, and Kim exercised substantial control over the overseas day traders. They backed the traders’ trading with capital from Biremis, determined the amount of Biremis capital available to each individual trader to purchase stocks, and set and enforced daily loss limits on each trader. They also wielded authority to reprimand, restrict, suspend, or terminate traders.
The SEC’s order found that many of the Biremis-affiliated overseas day traders engaged in repeated instances of layering from January 2007 to mid-2010. Beck and Kim learned from numerous sources – including three U.S. broker-dealers and a Biremis employee – that layering was occurring, yet they failed to take any steps to prevent it. For example, in spring 2008, representatives of one U.S. broker-dealer warned Beck and Kim that certain overseas traders were “gaming” U.S. stocks by altering those stocks’ bid and offer prices in order to buy or sell the stock at the altered price. Beck and Kim failed to act on this information.
According to the SEC’s order, Biremis also failed to retain virtually all of its instant messages related to its broker-dealer business, and failed to file any suspicious activity reports (SARs) related to the manipulative trading.
“Broker-dealers must recognize that their supervisory responsibilities over their associated persons don’t end at the U.S. border,” said Antonia Chion, Associate Director of the SEC’s Division of Enforcement. “Broker-dealers face severe consequences if they fail to supervise their traders who engage in manipulative trading, whether those traders are located in the U.S. or abroad.”
The SEC’s order finds that Biremis, Beck, and Kim failed reasonably to supervise the firm’s associated persons (the overseas day traders) with a view to preventing and detecting their layering manipulations. The order also finds that Biremis willfully violated Exchange Act Section 17(a) and Rule 17a-8 by failing to file SARs and Section 17(a) and Rule 17a-4(b)(4) by failing to retain instant messages.
The SEC’s order revokes Biremis’ registration as a broker-dealer and requires the firm to cease and desist from committing or causing violations of Exchange Act Section 17(a) and Rules 17a-4(b)(4) and 17a-8. The SEC imposed permanent industry bars on Beck and Kim, who each agreed to pay penalties of $250,000. Biremis, Beck, and Kim neither admitted nor denied the findings contained in the SEC’s order.
The SEC’s investigation was conducted by senior counsel Paul J. Bohr and supervised by assistant director Ricky Sachar. The SEC acknowledges the assistance of the Ontario Securities Commission, the U.K. Financial Services Authority, and the Financial Industry Regulatory Authority (FINRA). (Press Rel. 2012-271; Rel. 34-68456; File No. 3-15136)
In the Matter of New England Investment and Retirement Group and Nicholas John Giacoumakis
On December 18, 2012, the Commission issued an Order Instituting Administrative and Cease-and-Desist Proceedings Pursuant to Sections 203(e) and 203(k) of the Investment Advisers Act of 1940, Making Findings, and Imposing Remedial Sanctions and a Cease-And-Desist Order (the Order) against New England Investment and Retirement Group, Inc. (NEINV), an North Andover, Massachusetts investment adviser registered with the Commission, and Nicholas John Giacoumakis (Giacoumakis), the principal, President, and sole owner of NEINV.
The Order finds that, from approximately 2007 through 2011, NEINV and Giacoumakis, on several occasions, provided clients or prospective clients with reports generated using Morningstar® Principia® software. Among other things, the Principia reports purport to compare the historical performance and risk of NEINV’s equity and fixed income models to either an equity or fixed income benchmark. However, these NEINV Principia reports did not represent past performance of NEINV’s models. Instead, NEINV generated the information in these reports by inputting in the Principia software the current investments of one of NEINV’s models and analyzing how the model would have performed had the model held its current investments throughout the entire time period in the NEINV Principia report. In reality, the models did not exist throughout the entire time period in the report and the models’ holdings changed over time during the period when they did exist. The NEINV model performance reports did not disclose that the model results portrayed were hypothetical, not actual, results. Giacoumakis was responsible for distributing and presenting the NEINV Principia reports to several clients and prospective clients of NEINV. In addition, the Order find that, throughout the relevant time period, NEINV failed to implement written compliance policies and procedures reasonably designed to prevent its employees from presenting performance information to clients or prospective clients that did not violate the Advisers Act and its rules.
NEINV and Giacoumakis consented to the issuance of the Order without admitting or denying any of the findings. The Order: censures NEINV; requires NEINV to cease-and-desist from committing or causing any violations and any future violations of Sections 206(2) and 206(4) of the Advisers Act and Rules 206(4) and 206(4)-7 promulgated thereunder, and requiring Giacoumakis to cease-and-desist from committing or causing any violations and any future violations of Section 206(4) of the Advisers Act and Rules 206(4)-1 and 206(4)-7 promulgated thereunder; and requires NEINV and Giacoumakis to pay a civil penalty, on a joint and several basis of $200,000. (Rel. IA-3516; File No. 3-15137)
Designation of Longer Period for Commission Action on Proposed Rule Changes
The Commission has designated a longer period for Commission action, pursuant to Section 19(b)(2) of the Securities Exchange Act of 1934, on a proposed rule change (SR-NASDAQ-2012-119) filed by The NASDAQ Stock Market LLC to Establish Fees for New Optional Wireless Connectivity for Co-located Clients. Publication is expected in the Federal Register during the week of December 17. (Rel. 34-68416)
The Commission has designated a longer period for Commission action under Section 19(b)(2) of the Securities Exchange Act of 1934 on a proposed rule change (SR-ICEEU-2012-08) filed by ICE Clear Europe Limited related to the clearing of Western European Sovereign CDS Contracts. Publication is expected in the Federal Register during the week of December 17. (Rel. 34-68437)
Immediate Effectiveness of Proposed Rule Changes
A proposed rule change filed by The NASDAQ Stock Market LLC to amend NASDAQ’s fees for order execution (SR-NASDAQ-2012-135) 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 December 17. (Rel. 34-68421)
The Depository Trust Company (DTC) filed a proposed rule change (SR-DTC-2012-09) under Section 19(b)(1) of the Securities Exchange Act of 1934, which proposed rule change became effective upon filing, to make ministerial changes to the existing Reorganization Service Guide. Publication is expected in the Federal Register during the week of December 17. (Rel. 34-68443)
A proposed rule change filed by NYSE MKT LLC to amend Section 102(a) of the NYSE MKT Company Guide to eliminate an erroneous reference (SR-NYSEMKT-2012-78) 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 December 17. (Rel. 34-68444)
Order Granting Approval of Proposed Rule Change and Notice of No Objection to Advance Notice
The Commission has approved a proposed rule change (SR-OCC-2012-14) and issued a notice of no objection to advance notice (AN-OCC-2012-01) filed by The Options Clearing Corporation (OCC) under Section 19(b)(2) of the Securities Exchange Act of 1934 and Section 806(e)(1)(I) of the Payment, Clearing, and Settlement Supervision Act of 2010 relating to the clearance and settlement of over-the-counter options. Publication is expected in the Federal Register during the week of December 17. (Rel. 34-68434)
Notice of Filing of Advance Notice and Notice of No Objection
The Commission has issued a notice of no objection to an advance notice (AN-OCC-2012-04) filed by The Options Clearing Corporation (OCC) under Section 806(e)(1)(I) of the Payment, Clearing, and Settlement Supervision Act of 2010 relating to the clearance and settlement of over-the-counter options. Publication is expected in the Federal Register during the week of December 17. (Rel. 34-68438)
Accelerated Approval of Proposed Rule Change
The Commission granted accelerated approval of a proposed rule change, as modified by Amendment No. 1, filed by NYSE Arca, Inc. (SR-NYSEArca-2012-28) pursuant to Section 19(b)(1) of the Securities Exchange Act of 1934 and Rule 19b-4 thereunder to list and trade Units of the JPM XF Physical Copper Trust pursuant to NYSE Arca Equities Rule 8.201. Publication is expected in the Federal Register during the week of December 17. (Rel. 34-68440)
Approval of Proposed Rule Changes
The Commission approved a proposed rule change (SR-CME-2012-26) filed by Chicago Mercantile Exchange Inc. (“CME”) under Section 19(b)(1) of the Securities Exchange Act of 1934 to amend its rules in connection with its status as a “Deemed Registered” Clearing Agency. Publication is expected in the Federal Register during the week of December 17. (Rel. 34-68441)
The Commission approved a proposed rule change (SR-OCC-2012-19) filed by The Options Clearing Corporation (OCC) under Section 19(b)(2) of the Securities Exchange Act of 1934 revising the method for determining the minimum clearing fund size to include consideration of the amount necessary to draw on secured credit facilities. Publication is expected in the Federal Register during the week of December 17. (Rel. 34-68445)
Proposed Rule Change
Pursuant to Rule 19b-4 of the Securities Exchange Act of 1934, BATS Exchange, Inc. filed with the Securities and Exchange Commission a proposed rule change (SR-BATS-2012-046) to modify BATS Rule 11.23 relating to auctions of exchange-listed securities. Publication is expected in the Federal Register during the week of December 17. (Rel. 34-68442)
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-8 Dialogic Inc., 1504 MCCARTHY BLVD, MILPITAS, CA, 95035, 4087509400 - 0 ($979,766.76) Equity, (File 333-185506 - Dec. 17) (BR. 03C) S-4 VANGUARD HEALTH SYSTEMS INC, 20 BURTON HILLS BLVD, NASHVILLE, TN, 37215, 6156656000 - 0 ($375,000,000.00) Debt, (File 333-185507 - Dec. 17) (BR. 01B) S-3 INTERMUNE INC, 3280 BAYSHORE, BLVD, BRISBANE, CA, 94005, 415 466 2200 - 0 ($300,000,000.00) Unallocated (Universal) Shelf, (File 333-185508 - Dec. 17) (BR. 01A) S-1 Online Secretary, Inc., 112 NORTH CURRY STREET, CARSON CITY, NV, 89703, (775)321-8234 - 1 ($1.00) Equity, (File 333-185509 - Dec. 17) (BR. ) S-4 MOTRICITY INC, 601 108TH AVE NE, SUITE 900, BELLEVUE, WA, 98004, 425-957-6200 - 0 ($69,969,677.00) Equity, (File 333-185510 - Dec. 17) (BR. 03A) S-8 Z TRIM HOLDINGS, INC, 1011 CAMPUS DRIVE, MUNDELEIN, IL, 60060, 847-549-6002 - 18,000,000 ($34,740,000.00) Equity, (File 333-185517 - Dec. 17) (BR. 04B) S-8 Talon Therapeutics, Inc., 2207 BRIDGEPOINTE PARKWAY, SUITE 250, SAN MATEO, CA, 94404, 650-588-6404 - 400,000 ($204,000.00) Equity, (File 333-185522 - Dec. 17) (BR. 01A) S-1 VOZ MOBILE CLOUD LTD, 19 MIDDLE ROAD, 19-05, FORTUNE CENTRE, SINGAPORE, U0, 688979, 0116597608660 - 10,000,000 ($2,000,000.00) Equity, (File 333-185523 - Dec. 17) (BR. ) S-8 SPHERIX INC, 6430 ROCKLEDGE DRIVE, #503, BETHESDA, MD, 20817, 301-897-2540 - 125,000 ($1,001,250.00) Equity, (File 333-185524 - Dec. 17) (BR. 09B) S-4 ARCHER DANIELS MIDLAND CO, 4666 FARIES PKWY, DECATUR, IL, 62526, 2174244798 - 0 ($570,425,000.00) Non-Convertible Debt, (File 333-185529 - Dec. 17) (BR. 04A) S-8 ERF Wireless, Inc., 2911 SOUTH SHORE BLVD, SUITE 100, LEAGUE CITY, TX, 77573, 281-538-2101 - 450,000 ($450,000.00) Equity, (File 333-185531 - Dec. 17) (BR. 11A) S-11 AVIV REIT, INC., 630 FIFTH AVENUE, 30TH FLOOR, NEW YORK, NY, 10111, 212-651-1123 - 0 ($300,000,000.00) Equity, (File 333-185532 - Dec. 17) (BR. 08B) S-4 POLYONE CORP, POLYONE CENTER, 33587 WALKER ROAD, AVON LAKE, OH, 44012, 440-930-1000 - 0 ($221,323,498.00) Equity, (File 333-185533 - Dec. 17) (BR. 06A) S-3ASR RLI CORP, 9025 N LINDBERGH DR, PEORIA, IL, 61615, 3096921000 - 0 ($0.00) Unallocated (Universal) Shelf, (File 333-185534 - Dec. 17) (BR. 01B)
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 ----------------------------------------------------------------------------------------- A123 SYSTEMS, INC. DE 1.01,1.02,1.03,2.01, 12/11/12 9.01 ACIES CORP NV 1.01,3.02,5.01,9.01 11/29/12 ACORN ENERGY, INC. DE 5.02 12/13/12 ACURA PHARMACEUTICALS, INC NY 5.02,9.01 12/14/12 AGREE REALTY CORP DE 1.01,2.03,7.01,9.01 12/13/12 AIR METHODS CORP DE 1.01,2.03,5.03,9.01 12/14/12 AKAMAI TECHNOLOGIES INC DE 5.02 12/11/12 ALLIANCE DATA SYSTEMS CORP DE 7.01,9.01 12/17/12 Allied Nevada Gold Corp. DE 7.01,9.01 12/17/12 Allied Technologies Group, Inc. NV 1.01,2.01,3.02,4.01, 12/14/12 5.01,5.02,5.03,5.06, 9.01 ALLSTATE CORP DE 5.02,9.01 12/17/12 AMC Networks Inc. DE 8.01,9.01 12/17/12 AMEREN CORP MO 8.01 12/12/12 AMERICAN CHURCH MORTGAGE CO MN 7.01 12/14/12 AMERICAN EXPRESS CO NY 7.01 12/17/12 AMERICAN INTERNATIONAL GROUP INC DE 8.01,9.01 12/17/12 AMERICAN PACIFIC CORP DE 5.02,7.01,9.01 12/14/12 AMERICAN POWER GROUP Corp DE 1.01,9.01 12/17/12 American Realty Capital Properties, I MD 1.01,5.02,7.01,8.01, 12/11/12 9.01 American Realty Capital Trust III, In MD 1.01,7.01,8.01,9.01 12/14/12 American Realty Capital Trust IV, Inc MD 2.01,9.01 12/12/12 American Water Works Company, Inc. DE 8.01,9.01 12/17/12 AMETEK INC/ DE 8.01 12/17/12 AmREIT, Inc. MD 1.01,2.01,2.03,7.01, 12/12/12 9.01 Andatee China Marine Fuel Services Co DE 3.01,9.01 12/11/12 ANGIODYNAMICS INC DE 5.02,9.01 12/11/12 APD ANTIQUITIES, INC. NV 1.01,3.02,9.01 12/11/12 ARCHER DANIELS MIDLAND CO DE 8.01,9.01 12/17/12 ARI NETWORK SERVICES INC /WI WI 2.02,9.01 12/17/12 ARIAD PHARMACEUTICALS INC DE 8.01,9.01 12/14/12 ASHFORD HOSPITALITY TRUST INC MD 7.01,9.01 12/17/12 ASPEN GROUP, INC. DE 3.02,5.02,9.01 12/11/12 AT&T INC. DE 8.01,9.01 12/17/12 AVAYA INC DE 5.02 12/17/12 Bancorp, Inc. 7.01,8.01,9.01 12/17/12 Bancorp, Inc. 7.01,8.01,9.01 12/17/12 AMEND Bank of New York Mellon CORP DE 5.02,9.01 12/11/12 Billet Finder Inc NV 5.02,9.01 12/13/12 BIO KEY INTERNATIONAL INC DE 8.01,9.01 12/10/12 BIO-PATH HOLDINGS INC UT 5.07 12/14/12 BIOSPECIFICS TECHNOLOGIES CORP DE 8.01,9.01 12/14/12 BIOSPECIFICS TECHNOLOGIES CORP DE 7.01,9.01 12/17/12 BLUEGREEN CORP MA 2.03 12/11/12 Bluerock Enhanced Multifamily Trust, MD 2.01,7.01,9.01 10/02/12 AMEND BOEING CO DE 8.01,9.01 12/17/12 BOSTON PRIVATE FINANCIAL HOLDINGS INC MA 8.01,9.01 12/17/12 BROADSOFT, INC. DE 8.01,9.01 12/17/12 Bullfrog Gold Corp. DE 1.01,3.02,9.01 12/17/12 BullsNBears.com, Inc. DE 5.02 12/14/12 CABELAS INC DE 7.01,9.01 12/17/12 Cactus Ventures, Inc. NV 8.01,9.01 08/30/12 CAPITAL ONE FINANCIAL CORP DE 7.01,9.01 12/14/12 Car Charging Group, Inc. NV 5.02,8.01,9.01 12/14/12 CARBO CERAMICS INC DE 1.01 12/14/12 Caribou Coffee Company, Inc. MN 1.01,3.02,5.02,9.01 12/16/12 CATERPILLAR INC DE 5.02 12/17/12 CC Media Holdings Inc 5.02 12/13/12 CEVA INC DE 7.01,9.01 12/17/12 CHAMPION INDUSTRIES INC WV 5.02 12/17/12 Chanticleer Holdings, Inc. DE 2.02,7.01,9.01 12/17/12 CHARTER COMMUNICATIONS, INC. /MO/ DE 1.01,2.03,8.01,9.01 12/17/12 CHENIERE ENERGY INC DE 1.01,8.01,9.01 12/14/12 Cheniere Energy Partners, L.P. DE 1.01,8.01,9.01 12/14/12 CHESAPEAKE ENERGY CORP OK 1.01,7.01,8.01,9.01 12/11/12 CIMAREX ENERGY CO DE 5.02,9.01 12/12/12 CION Investment Corp MD 5.02 12/14/12 CION Investment Corp MD 8.01,9.01 12/17/12 CLEAR CHANNEL COMMUNICATIONS INC TX 5.02 12/13/12 Clearwater Paper Corp DE 5.02,9.01 12/13/12 Clearwire Corp /DE DE 7.01,8.01,9.01 12/17/12 Clearwire Corp /DE DE 8.01,9.01 12/17/12 Cobalt International Energy, Inc. 1.01,2.03,9.01 12/11/12 CONTINENTAL MATERIALS CORP DE 8.01,9.01 12/17/12 CorEnergy Infrastructure Trust, Inc. 1.01,2.03,9.01 12/14/12 Corporate Capital Trust, Inc. MD 5.02,8.01,9.01 12/14/12 COTTON BAY HOLDINGS, INC. 1.01,5.02,5.03,8.01, 12/17/12 AMEND 9.01 CROWN CASTLE INTERNATIONAL CORP DE 1.01,8.01,9.01 12/13/12 CUBIC CORP /DE/ DE 2.02,9.01 12/14/12 Cyclacel Pharmaceuticals, Inc. DE 1.01,3.02,8.01,9.01 12/14/12 DEEP WELL OIL & GAS INC NV 4.01,9.01 12/11/12 DEEP WELL OIL & GAS INC NV 2.01,9.01 12/06/12 DGT Holdings Corp. NY 5.08 12/14/12 DIAL GLOBAL, INC. /DE/ DE 1.01,9.01 12/14/12 Diamond Foods Inc DE 2.02,8.01,9.01 12/17/12 Digital Cinema Destinations Corp. DE 1.01,9.01 12/11/12 DOCUMENT SECURITY SYSTEMS INC NY 8.01,9.01 12/11/12 Domtar CORP DE 2.05,9.01 12/13/12 Duke Energy CORP DE 5.02,7.01 12/17/12 Duke Energy Ohio, Inc. OH 7.01 12/17/12 Dynastar Holdings, Inc. NV 2.01,3.02,9.01 11/27/12 AMEND DYNEGY INC. DE 8.01,9.01 12/14/12 EDISON INTERNATIONAL CA 1.01,2.01,9.01 12/16/12 EDISON MISSION ENERGY DE 1.01,1.03,2.04,7.01, 12/16/12 8.01,9.01 ELECSYS CORP KS 8.01,9.01 12/17/12 EMPIRE RESORTS INC DE 1.01 12/14/12 EMTEC INC/NJ UT 1.01,9.01 12/14/12 EMTEC INC/NJ UT 2.02,9.01 12/14/12 ENDEAVOUR INTERNATIONAL CORP NV 1.02 12/14/12 Energy Transfer Equity, L.P. DE 1.01,7.01,9.01 12/14/12 Energy Transfer Partners, L.P. DE 1.01,7.01,9.01 12/14/12 Enphase Energy, Inc. DE 5.02 12/11/12 Ensco plc 7.01,9.01 12/17/12 ENTEGRIS INC DE 1.01,1.02,2.02,5.02, 10/22/12 AMEND 9.01 ESTEE LAUDER COMPANIES INC DE 2.05 02/05/09 AMEND FAIRPOINT COMMUNICATIONS INC DE 7.01,9.01 12/17/12 FIFTH THIRD BANCORP OH 1.01,2.03 12/14/12 FIRST COMMUNITY FINANCIAL CORP PA 5.02 12/11/12 FIRST NIAGARA FINANCIAL GROUP INC DE 5.02,9.01 12/17/12 FIRSTCITY FINANCIAL CORP DE 5.07 12/11/12 FLOTEK INDUSTRIES INC/CN/ DE 1.01,7.01,9.01 12/14/12 FNB BANCORP/CA/ 8.01,9.01 12/14/12 Francesca's Holdings CORP 5.02,8.01,9.01 12/14/12 FREQUENCY ELECTRONICS INC DE 8.01,9.01 12/12/12 FRIENDLY ENERGY EXPLORATION NV 8.01 12/14/12 FS Energy & Power Fund DE 2.02,5.05,9.01 12/11/12 FS Investment CORP MD 2.02,5.05,9.01 12/11/12 FS Investment Corp II MD 1.01,2.02,5.05,9.01 12/11/12 FXCM Inc. 7.01,9.01 12/17/12 Gas Natural Inc. OH 5.07 12/13/12 General Motors Co 5.03,9.01 12/11/12 GenMark Diagnostics, Inc. DE 8.01 12/03/12 GEOKINETICS INC DE 8.01 12/17/12 GLOWPOINT, INC. DE 9.01 10/01/12 AMEND Goldspan Resources, Inc. NV 5.02 12/05/12 Golub Capital BDC, Inc. DE 1.01,9.01 12/13/12 GRAYBAR ELECTRIC CO INC NY 5.02 12/13/12 Graystone Co DE 8.01 12/17/12 Graystone Co DE 8.01 12/17/12 AMEND GREAT PLAINS ENERGY INC MO 5.03,9.01 12/11/12 GTX INC /DE/ DE 8.01,9.01 12/17/12 HALCON RESOURCES CORP DE 9.01 12/05/12 AMEND HANDY & HARMAN LTD. DE 5.02,9.01 12/14/12 AMEND HARBINGER GROUP INC. DE 8.01,9.01 12/14/12 HARTE HANKS INC DE 8.01,9.01 12/17/12 HCC INSURANCE HOLDINGS INC/DE/ DE 7.01,9.01 12/17/12 HEADWATERS INC DE 1.01,8.01,9.01 12/14/12 HIGHWOODS PROPERTIES INC MD 8.01,9.01 12/11/12 IAC/INTERACTIVECORP DE 7.01,8.01,9.01 12/17/12 ICON ECI FUND FIFTEEN, L.P. DE 5.02 12/14/12 ICON Equipment & Corporate Infrastruc DE 5.02 12/14/12 ICON INCOME FUND NINE LLC DE 5.02 12/14/12 ICON INCOME FUND TEN LLC DE 5.02 12/14/12 ICON LEASING FUND ELEVEN, LLC DE 5.02 12/14/12 ICON LEASING FUND TWELVE, LLC DE 5.02 12/14/12 ICON Oil & Gas Fund-A L.P. DE 5.02 12/14/12 IMATION CORP DE 5.02 12/16/12 Ingredion Inc DE 5.03,9.01 12/14/12 INTEGRATED ELECTRICAL SERVICES INC DE 2.02,7.01,9.01 12/14/12 INTEGRYS ENERGY GROUP, INC. WI 5.02,9.01 12/13/12 James River Holding Corp. DE 1.01,2.01,2.03,9.01 11/21/12 JOHNSON CONTROLS INC WI 2.02,9.01 12/17/12 JPMorgan Chase Bank, National Associa X1 8.01,9.01 12/17/12 KBS Legacy Partners Apartment REIT, I MD 1.01,8.01 12/12/12 KBS Strategic Opportunity REIT, Inc. MD 8.01 12/12/12 KCAP Financial, Inc. DE 8.01,9.01 12/17/12 Kiwibox.Com, Inc. DE 7.01,9.01 12/17/12 KV PHARMACEUTICAL CO /DE/ DE 1.01,7.01,9.01 12/12/12 LA JOLLA PHARMACEUTICAL CO CA 8.01,9.01 12/17/12 LACLEDE GROUP INC MO 1.01,7.01,9.01 12/14/12 Laredo Petroleum Holdings, Inc. DE 7.01,9.01 12/17/12 LendingClub Corp DE 5.02,7.01,9.01 12/13/12 Liberty Global, Inc. DE 7.01 12/14/12 Liberty Media Corp DE 5.04 12/17/12 LIFEPOINT HOSPITALS, INC. 5.02,8.01,9.01 12/11/12 LOCKHEED MARTIN CORP MD 2.03,8.01,9.01 12/14/12 LODGENET INTERACTIVE CORP DE 1.01,2.03,9.01 12/16/12 LORAL SPACE & COMMUNICATIONS INC. DE 5.02,9.01 12/13/12 LUCAS ENERGY, INC. NV 2.04,8.01,9.01 12/17/12 M&T BANK CORP NY 1.01,9.01 12/11/12 MAGNUM HUNTER RESOURCES CORP DE 7.01,8.01,9.01 12/13/12 Main Street Capital CORP MD 8.01,9.01 12/17/12 Manitex International, Inc. MI 5.02,9.01 12/12/12 Manitex International, Inc. MI 7.01,9.01 12/17/12 MBIA INC CT 2.04,8.01,9.01 12/13/12 McEwen Mining Inc. CO 7.01,9.01 12/17/12 MEADE INSTRUMENTS CORP DE 1.01,2.03,9.01 12/11/12 MEDICINES CO /DE DE 7.01,9.01 12/17/12 Medytox Solutions, Inc. NV 1.01,2.03 12/04/12 MERRIMACK PHARMACEUTICALS INC DE 2.03 12/14/12 METALICO INC 8.01,9.01 12/17/12 METROPCS COMMUNICATIONS INC DE 1.01,3.03,8.01,9.01 12/14/12 MICHAEL BAKER CORP PA 5.02,9.01 12/13/12 MIPS TECHNOLOGIES INC DE 8.01,9.01 12/16/12 MOSAIC CO 5.03 12/13/12 MULTI FINELINE ELECTRONIX INC 8.01 12/14/12 NATIONAL BANCSHARES CORP /OH/ OH 5.02 12/15/12 NATIONAL WESTERN LIFE INSURANCE CO CO 5.02,9.01 12/12/12 NAVISTAR INTERNATIONAL CORP DE 5.02,9.01 12/11/12 NEUROBIOLOGICAL TECHNOLOGIES INC /CA/ DE 8.01,9.01 12/11/12 Noranda Aluminum Holding CORP DE 1.04 11/28/12 Northern Tier Energy LP DE 5.02,9.01 12/12/12 NORTHSTAR REALTY FINANCE CORP. MD 1.01,9.01 12/11/12 NORTHWEST BIOTHERAPEUTICS INC DE 7.01,9.01 12/17/12 Novus Robotics Inc. NV 1.01,2.01,3.02,5.01, 02/01/12 AMEND 5.02,9.01 NTS, INC. NV 5.02,9.01 12/17/12 Nuance Communications, Inc. DE 2.01,9.01 10/01/12 AMEND OMEGA PROTEIN CORP NV 7.01,9.01 12/17/12 OPTI INC CA 5.07 12/17/12 Orbitz Worldwide, Inc. DE 5.02 12/11/12 OXYGEN BIOTHERAPEUTICS, INC. DE 2.02,9.01 12/17/12 PALL CORP NY 5.03,5.07,9.01 12/12/12 PATHEON INC 2.02,7.01,9.01 12/17/12 PATHEON INC 1.01,2.01,2.03,8.01, 12/14/12 9.01 PATHFINDER BANCORP INC DE 5.03 12/17/12 PC CONNECTION INC DE 5.02,9.01 12/14/12 PDL BIOPHARMA, INC. DE 8.01,9.01 12/17/12 Pernix Group, Inc. 5.02,9.01 12/12/12 PHOTOMEDEX INC DE 8.01,9.01 12/12/12 PILGRIMS PRIDE CORP DE 3.01,9.01 12/17/12 PINNACLE AIRLINES CORP DE 1.01 12/12/12 PMI GROUP INC DE 7.01,9.01 12/13/12 PNM RESOURCES INC NM 1.01,2.03,9.01 12/14/12 Precision Aerospace Components, Inc. 3.02,5.03,9.01 12/17/12 PRESSURE BIOSCIENCES INC MA 5.07 12/17/12 PRIME GLOBAL CAPITAL GROUP Inc NV 1.01,2.01,9.01 12/11/12 PROCYON CORP CO 1.01,5.02,9.01 12/11/12 QUINSTREET, INC DE 5.02 12/17/12 RADIAN GROUP INC DE 8.01,9.01 12/17/12 Real Goods Solar, Inc. CO 2.03 12/11/12 RealD Inc. DE 8.01,9.01 12/17/12 RED ROBIN GOURMET BURGERS INC DE 1.01,1.02,2.03,7.01, 12/14/12 9.01 RESOURCE EXCHANGE OF AMERICA CORP. FL 5.02 12/12/12 RETAIL PROPERTIES OF AMERICA, INC. MD 3.03,5.03,8.01,9.01 12/11/12 RLI CORP IL 8.01,9.01 12/17/12 Roadrunner Transportation Systems, In DE 5.02,9.01 12/17/12 Rockville Financial, Inc. /CT/ CT 7.01,9.01 12/17/12 Rockwood Holdings, Inc. DE 5.02,9.01 12/12/12 RURAL ELECTRIC COOPERATIVE GRANTOR TR NY 8.01,9.01 12/17/12 RYDER SYSTEM INC FL 5.02,9.01 12/13/12 Ryman Hospitality Properties, Inc. DE 7.01,8.01,9.01 12/17/12 SANTEON GROUP, INC. DE 1.01,5.03,8.01,9.01 12/07/12 SCHIFF NUTRITION INTERNATIONAL, INC. DE 1.01,1.02,3.01,3.03, 12/15/12 5.01,5.02,5.03,9.01 Select Income REIT MD 1.01,8.01,9.01 12/12/12 SEQUENOM INC DE 5.02 12/11/12 Shea Homes Limited Partnership CA 8.01 12/12/12 SHFL entertainment Inc. MN 5.02,9.01 12/14/12 SHFL entertainment Inc. MN 2.02,5.03,9.01 12/13/12 Shire plc 8.01,9.01 12/17/12 Shire plc 8.01,9.01 12/17/12 SIMON PROPERTY GROUP L P /DE/ DE 1.01,2.03,9.01 12/17/12 SIMON PROPERTY GROUP L P /DE/ DE 1.01,2.03,9.01 12/17/12 SIRIUS XM RADIO INC. DE 8.01 12/14/12 Six Flags Entertainment Corp 1.01 12/11/12 SL GREEN REALTY CORP MD 5.03,9.01 12/12/12 Solar Capital Ltd. MD 7.01,9.01 12/17/12 SOUTHERN UNION CO DE 1.01,7.01,9.01 12/14/12 Spansion Inc. DE 7.01,9.01 12/17/12 SPARE BACKUP, INC. DE 5.02 12/17/12 SPARK NETWORKS INC DE 5.02 12/15/12 Spectra Energy Corp. DE 8.01,9.01 12/17/12 SPHERIX INC DE 5.03,8.01,9.01 12/17/12 SPHERIX INC DE 9.01 11/30/12 AMEND SPRINT NEXTEL CORP KS 7.01,9.01 12/17/12 SRA INTERNATIONAL, INC. VA 8.01,9.01 12/14/12 STAG Industrial, Inc. 8.01,9.01 12/14/12 STAPLES INC DE 5.02 12/11/12 STAR SCIENTIFIC INC DE 2.05 12/14/12 STERLING FINANCIAL CORP /WA/ WA 8.01,9.01 12/17/12 STREAMLINE HEALTH SOLUTIONS INC. DE 7.01,9.01 12/17/12 SUNPEAKS VENTURES, INC. NV 1.01,3.02,9.01 12/12/12 SUNPEAKS VENTURES, INC. NV 1.01,3.02,9.01 10/11/12 AMEND SUNWIN STEVIA INTERNATIONAL, INC. 7.01,9.01 12/17/12 SYNAGEVA BIOPHARMA CORP DE 8.01 12/17/12 SYNERGETICS USA INC 7.01,9.01 12/17/12 TAYLOR CALVIN B BANKSHARES INC MD 5.02 12/12/12 TE Connectivity Ltd. V8 2.02,7.01,9.01 12/17/12 Teliphone Corp NV 2.01,5.02,9.01 12/11/12 Tennessee Valley Authority 1.01,1.02,2.03,9.01 12/12/12 TESARO, Inc. DE 5.02 12/12/12 TESORO LOGISTICS LP DE 8.01,9.01 12/14/12 TESORO LOGISTICS LP DE 8.01,9.01 12/14/12 Transocean Ltd. V8 7.01,9.01 12/17/12 TRANZYME INC DE 8.01,9.01 12/17/12 TRUMP ENTERTAINMENT RESORTS, INC. DE 1.01,3.03,5.03,5.07, 12/13/12 9.01 Tungsten Corp. NV 5.02 12/14/12 Two Harbors Investment Corp. 7.01,9.01 12/17/12 U. S. Premium Beef, LLC 7.01,9.01 12/17/12 Ubiquiti Networks, Inc. DE 7.01,9.01 12/14/12 Ulta Salon, Cosmetics & Fragrance, In DE 5.02,8.01 12/12/12 AMEND United Community Bancorp IN 8.01,9.01 12/17/12 United Community Bancorp X1 8.01,9.01 12/17/12 UNITED STATES ANTIMONY CORP MT 8.01 12/17/12 UNITED TECHNOLOGIES CORP /DE/ DE 8.01,9.01 12/13/12 UNITIL CORP NH 5.02,9.01 12/13/12 Universal Business Payment Solutions DE 1.01,9.01 12/17/12 Unum Group DE 7.01,9.01 12/17/12 URSTADT BIDDLE PROPERTIES INC MD 2.02,9.01 12/13/12 USG CORP DE 8.01 12/13/12 VASCO DATA SECURITY INTERNATIONAL INC DE 5.02,9.01 12/12/12 VelaTel Global Communications, Inc. NV 1.01,3.02,5.03,8.01, 11/29/12 9.01 VERSANT CORP CA 8.01 12/16/12 Viggle Inc. DE 1.01,2.03,9.01 12/12/12 VILLAGE SUPER MARKET INC NJ 5.07 12/14/12 VISANT CORP 8.01 12/14/12 VIVUS INC CA 1.01,2.03 12/11/12 VOLT INFORMATION SCIENCES, INC. NY 1.01,7.01,9.01 12/13/12 WD 40 CO DE 5.07 12/11/12 Weatherford International Ltd./Switze V8 7.01,9.01 12/14/12 WESCO INTERNATIONAL INC 1.01,1.02,2.01,2.03, 12/11/12 9.01 WESTERN CAPITAL RESOURCES, INC. MN 1.01,2.03,3.02 12/10/12 WhiteHorse Finance, Inc. DE 7.01,9.01 12/17/12 World Energy Solutions, Inc. DE 9.01 10/03/12 AMEND WORLD FUEL SERVICES CORP FL 7.01,9.01 12/17/12 WPCS INTERNATIONAL INC DE 2.02,9.01 12/17/12 WPCS INTERNATIONAL INC DE 7.01,9.01 12/17/12 XCEL ENERGY INC MN 8.01 12/13/12 XOMA Corp DE 5.02,9.01 12/12/12 XZERES Corp. NV 5.02 12/13/12 YAHOO INC DE 5.02 12/11/12 Yinfu Gold Corp. WY 1.01,9.01 12/15/12 YTB International, Inc. DE 8.01 12/17/12 Zayo Group LLC DE 7.01,9.01 12/12/12