Commission Charges Volt Information Sciences, Inc. and Two Former Officers with Securities Fraud
The Securities and Exchange Commission yesterday filed civil injunctive complaints in the U.S. District Court for the Southern District of New York in connection with improper accounting at Volt Information Sciences, Inc. ("Volt" or the "Company"), a company located in New York, New York.
In its complaint against Jack J. Egan, Jr. Volt’s former Chief Financial Officer, the Commission alleges that Egan participated in a scheme to materially overstate revenue. For Volt’s fourth quarter and fiscal year ended October 28, 2007, Egan signed and filed financial statements reporting $7.55 million of revenue that had not been earned and was not recognizable under U.S. Generally Accepted Accounting Principles. The $7.55 million of improper revenue caused Volt’s net income for its fourth quarter and fiscal year ended October 28, 2007, to be materially overstated. The complaint further alleges that the scheme relied on fabricated paperwork purporting to be a contract selling software to a customer. Egan knew that any sale of the software was impossible because Volt intended to lease the same software to the same customer the following year. Nevertheless, Egan authorized that the $7.55 million in improper revenue be included in the Company’s consolidated income statement for 2007, which were included in Volt’s: (1) 2007 Form 10-K filed with the Commission on January 11, 2008, as amended by Form 10-K/A filed with the Commission on February 25, 2008; and (2) earnings release on Form 8-K furnished to the Commission on December 20, 2007. Egan signed the fraudulent 2007 Form 10-K and subsequent SEC filings that included the same overstatement of revenue. In addition, the complaint alleges that Egan mislead Volt’s external auditors and he signed one or more certifications required by Section 302 of the Sarbanes Oxley Act that were false and misleading.
The Commission’s complaint charges Egan with violations of Section 17(a) of the Securities Act of 1933 (“Securities Act”); Sections 10(b) and 13(b)(5) of the Securities Exchange Act of 1934 (“Exchange Act”); and Exchange Act Rules 10b-5, 13b2-1, 13b2-2, and 13a-14. The complaint further charges Egan with aiding and abetting violations by the Company. The Commission seeks that Egan be permanently enjoined, be ordered to pay a civil money penalty, and be prohibited from acting as an officer or director.
In addition to the complaint against Egan, the Commission filed a settled civil action against Volt and Debra L. Hobbs (“Hobbs”), the former chief financial officer of the Volt subsidiary where the fraud originated. Without admitting or denying the complaint's allegations, Volt agreed to be enjoined from violating Section 17(a) of the Securities Act , and Sections 10(b),13(a), 13(b)(2)(A), and 13(b)(2)(B) of the Exchange Act and Exchange Act Rules 10b-5, 12b-20, 13a-1, and 13a-11. The Company cooperated during the Commission’s investigation and has undertaken significant remediation efforts. Without admitting or denying the complaint’s allegations, Hobbs agreed to be enjoined from violating Exchange Act Section 10(b) and Exchange Act Rule 10b-5, and from aiding and abetting violations of Sections 13(a), 13(b)(2)(A), and 13(b)(2)(B), and Exchange Act Rules 12b-20, 13a-1, and 13a-11. The judgment further provides that the Court later will determine issues relating to civil money penalty and other remedies. Hobbs has agreed to cooperate with the SEC in connection with this action.
The Commission's settlements with Volt and Hobbs are subject to the approval of the U.S. District Court for the Southern District of New York. [Securities and Exchange Commission v. Volt Information Sciences, Inc. and Debra L. Hobbs, Civil Action No. 13-CV-237 (S.D.N.Y.) and 13-CV-236 (S.D.N.Y.); Securities and Exchange Commission v. Jack J. Egan, Jr., Civil Action No. 13-CV-236 (S.D.N.Y.) (January 10, 2013)] (LR- 22589)
Final Judgment Entered Ordering Massachusetts-Based Investment Adviser to Pay Over $7.2 Million
The Commission announced that, on January 7, 2013, the United States District Court for the District of Massachusetts entered a final judgment by default against investment adviser Gary J. Martel, a resident of Chelsea, Massachusetts, in a case originally filed by the Commission in June 2012. The Commission charged Martel, who conducted business under the names Martel Financial Group and MFG Funding, with selling fictitious investment products and using the funds raised for purposes other than making the investments he promised. The Court froze Martel’s assets at the time the Commission filed the case. Among other things, the final judgment recently entered by the Court ordered Martel to pay over $7.2 million in disgorgement of ill-gotten gains, prejudgment interest, and civil penalties.
According to the Commission’s complaint, over the course of several years, Martel raised money from investors in Massachusetts, Vermont, New Hampshire, New York and Florida by promising to invest their money in certain “pass through” bonds with favorable interest rates, as well as by promising to make pooled investments in mortgage-related securities or, more recently, Facebook’s initial public offering. The Commission’s complaint alleged that Martel’s bonds and investment pools were fictitious, and instead of investing his clients’ funds on their behalf as he promised, Martel used the funds for other purposes, including to make payments to earlier investors. The complaint charged Martel with violating the antifraud provisions of the federal securities laws.
The final judgment entered by the Court came in response to a Commission motion for default judgment and permanently enjoined Martel from violating: Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder; Section 17(a) of the Securities Act of 1933; and Sections 206(1) and (2) of the Investment Advisers Act of 1940. The final judgment also ordered Martel to pay disgorgement in the amount of $3,261,438, representing profits gained as a result of the conduct alleged in the complaint, plus pre-judgment interest on the disgorgement in the amount of $695,806, and a civil penalty in the amount of $3,261,438.
On December 12, 2012, Martel pled guilty to criminal charges brought by the United States Attorney for the District of Massachusetts, based on the same conduct. On January 4, 2013, the Commission instituted related administrative proceedings against Martel to determine what, if any, remedial action is appropriate and in the public interest. Among the relief that could be imposed in the administrative proceedings is a bar prohibiting Martel from involvement in certain parts of the securities industry.
[Securities and Exchange Commission v. Gary J. Martel, D/B/A Martel Financial Group and MFG Funding (United States District Court for the District of Massachusetts, Civil Action No. 1:12-cv-11095-FDS)] (LR-22591)
Court Finds in Favor of Three Remaining Defendants in Penny Stock and Accounting Fraud Case
The Commission announced today that an enforcement action filed in April 2005 against 13 defendants has concluded with a judgment entered on January 7, 2013, in favor of the remaining three defendants after a trial conducted in March-April 2011.
The civil injunctive action was filed in the United States District Court in Nevada against Exotics.com, Inc., a Nevada corporation based in Vancouver, British Columbia, and 12 additional principal defendants and one relief defendant. The Commission’s complaint alleged that, between at least 1999 and 2002, Exotics.com was the subject of a stock manipulation and accounting fraud. The Commission previously obtained judgments against ten of the defendants.
A trial against the remaining defendants, attorneys Daniel G. Chapman and Sean P. Flanagan and consultant James L. Ericksteen, was held in March and April 2011. The Commission’s complaint alleged that defendants Chapman, Flanagan, and Ericksteen directly violated and aided and abetted others in violating antifraud provisions of the federal securities laws. In its Findings of Fact and Conclusions of Law, issued on January 7, 2013, the court concluded that although it was “probable that certain of the several Defendants no longer before the Court may indeed have engaged in a manipulative scheme to artificially increase the stock price for Exotics.com, Inc.,” the evidence presented at trial was insufficient to prove that defendants Chapman, Flanagan, and Ericksteen committed the violations alleged in the complaint. [SEC v. Exotics.com, Inc., et al., Civil Action No. 2:05-cv-00531-PMP-GWF (District of Nevada)] (LR-22590)
In the Matter of Eric Ashman, CPA
The Commission announced the issuance of an Order Instituting Administrative Proceedings Pursuant to Rule 102(e) of the Commission’s Rules of Practice, Making Findings and Imposing Remedial Sanctions (Order) against Eric Ashman, CPA (Ashman). The Order finds that on December 21, 2012, a final judgment was entered against Ashman in the civil action entitled Securities and Exchange Commission v. Eric Ashman, Civil Action Number 12-CV-9189, in the United States District Court for the Southern District of New York. The final judgment permanently enjoins Ashman from violating, directly or indirectly, Sections 10(b) and 13(b)(5) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 10b-5, 13a-14 and 13b2-1 thereunder, and from aiding and abetting violations of Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act and Rules 12b-20, 13a-1 and 13a-13 thereunder. Ashman was also ordered to pay a $125,000 civil money penalty, ordered to reimburse TheStreet, Inc. $34,149 pursuant to Section 304 of the Sarbanes Oxley Act of 2002, and prohibited for 3 years from acting as an officer or director of any issuer that has a class of securities registered pursuant to Section 12 of the Exchange Act or that is required to file reports pursuant to Section 15(d) of the Exchange Act.
The Commission’s complaint alleged, among other things, that Ashman aided and abetted a fraud resulting in TheStreet filing materially false and misleading financial statements in the company’s annual report on Form 10-K for the fiscal year ended December 31, 2008, and in the company’s quarterly reports on Form 10-Q for the first three quarters of fiscal year 2008. The Complaint alleged that Ashman engaged in a number of improper accounting practices that materially increased TheStreet’s operating income, or decreased its operating loss, in a departure from generally accepted accounting principles (“GAAP”). These practices included, among other things: (1) recognizing revenue based on purported contracts for services when Ashman knew or recklessly disregarded that TheStreet had not performed the related services and/or had no basis to believe that such services had been performed; and (2) prematurely recognizing revenue based on services contracts. In addition, the complaint alleged that Ashman made a false statement regarding revenue growth at a subsidiary of TheStreet when he knew or recklessly disregarded that such revenue only increased as a result of accounting improprieties.
Based on the above, the Order suspends Ashman from appearing or practicing before the Commission as an accountant with a right to reapply after three years. Ashman consented to the issuance of the Order without admitting or denying the findings in the Order, except he admitted the entry of the injunction.
For further information, please see Litigation Release No. 22575 (December 18, 2012). [SEC v. Eric Ashman, Civ. No. 12-CV-9189 (S.D.N.Y.)] (Rel. 34-68628; File No. 3-15171)
Commission Revokes Registration of Securities of Crysler Corp. for Failure to Make Required Periodic Filings
On January 11, 2013, the Commission revoked the registration of each class of registered securities of Crysler Corp. 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, Crysler Corp. 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 Crysler Corp. 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 Crysler Corp.’s securities pursuant to Section 12(j) of the Exchange Act. This Order settled the proceedings brought against Crysler Corp. in In the Matter of China Wesen Recycling Technology, Inc., et al., Administrative Proceeding File No. 3-15111.
Brokers and dealers should be alert to the fact that Exchange Act Section 12(j) provides, in pertinent part, as follows:
No member of a national securities exchange, broker, or dealer shall make use of the mails or any means or instrumentality of interstate commerce to effect any transaction in, or to induce the purchase or sale of, any security the registration of which has been and is suspended or revoked . . . .
For further information, see Order Making Findings and Revoking Registration of Securities Pursuant to Section 12(j) of the Securities Exchange Act of 1934 as to Crysler Corp., In the Matter of China Wesen Recycling Technology, Inc., et al., Administrative Proceeding File No. 3-15111, Exchange Act Release No. 34-68623 (January 11, 2013).
Order Instituting Administrative Proceedings and Notice of Hearing Pursuant to Section 12(j) of the Securities Exchange Act of 1934, In the Matter of China Wesen Recycling Technology, Inc., et al., Administrative Proceeding File No. 3-15111, Exchange Act Release No. 68321, November 29, 2012. (Rel. 34- 68623; File No. 3-15111)
In the Matter of I. Joseph Massoud
The Commission announced the issuance of an Order Instituting Administrative Proceedings Pursuant to Section 203(f) of the Investment Advisers Act of 1940, Making Findings, and Imposing Remedial Sanctions (Order) against I. Joseph Massoud. The Order finds that on December 12, 2012, the United States District Court for the District of Connecticut entered a final judgment by consent against Massoud permanently enjoining him from future violations of Section 10(b) of the Exchange Act and Rule 10b-5 thereunder in the civil action entitled Securities and Exchange Commission v. Massoud, Civil Action Number 3:12-cv-01691-RNC. The Order also finds that the Commission’s complaint alleged the following: Beginning in May 2009, Massoud engaged in insider trading in connection with his purchases of Patriot Capital Funding, Inc. (“Patriot Capital”), stock prior to the August 3, 2009, announcement that Patriot Capital was to be acquired by Prospect Capital Corporation. From May through July 2009, while in possession of material non-public information he obtained from Patriot Capital about Patriot Capital’s financial condition and also about the value of acquisition proposals submitted to Patriot Capital by other bidders during the bidding process Massoud bought 322,216 shares of Patriot Capital stock in his personal brokerage account in violation of an agreement, which among other things, included a provision that prohibited him from buying Patriot Capital shares. Following the August 3, 2009 announcement, Patriot Capital’s share price increased from $1.79 per share to close at $3.53 per share. On August 25, 2009, Massoud sold all 322,216 of his Patriot Capital stock, earning over $676,000 in profits from these transactions.
Based on the above, the Order bars Massoud from association with any broker, dealer, investment adviser, municipal securities dealer, municipal advisor, transfer agent, or nationally recognized statistical rating organization. Massoud consented to the issuance of the Order without admitting or denying the findings except he admitted the entry of the final judgment. (Rel. IA- 3533; File No. 3-15170)
Delinquent Filers’ Stock Registrations Revoked
The registrations of the registered securities of IBroadband, Inc., IdentiPHI, Inc., and Inca Designs, Inc., have been revoked. Each had repeatedly failed to file required annual and quarterly reports with the Securities and Exchange Commission. Thus, each violated a crucial provision of the federal securities laws that requires public corporations to publicly disclose current, accurate financial information so that investors may make informed decisions. The revocations were ordered in an administrative proceeding before an administrative law judge. (Rel. 34- 68622; File No. 3-15143)
Approval of Proposed Rule Changes
The Commission granted approval of a proposed rule change (SR-BATS-2012-044) submitted BATS Exchange, Inc. pursuant to Section 19(b)(1) of the Securities Exchange Act of 1934 and Rule 19b-4 thereunder to amend BATS Rule 14.11, entitled “Other Securities,” and to list and trade shares of certain ProShares products. Publication is expected in the Federal Register during the week of January 14th. (Rel. 34-68619)
Immediate Effectiveness of Proposed Rule Changes
A proposed rule change filed by Chicago Board Options Exchange, Incorporated (SR-CBOE-2012-133) to codify in the CBOE Stock Exchange Rules a cross order type tied to a related derivative component has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of January 14th. (Rel. 34-68615)
A proposed rule change filed by The NASDAQ Stock Market LLC to establish the Latency Optics add-on service to QView (SR-NASDAQ-2013-005) 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 14th. (Rel. 34-68617)
A proposed rule change (SR-CHX-2012-20) filed by the Chicago Stock Exchange, Inc. to alter exchange rules and fee schedule relating to annual listing maintenance 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 14th. (Rel. 34-68620)
Notice of Filing of an Advance Notice
The National Securities Clearing Corporation (NSCC) filed an advance notice (File No. SR-NSCC-2012-810) under Section 806(e)(1) of the Payment, Clearing, and Settlement Supervision Act of 2010 in connection with a proposed change to eliminate the offset of NSCC obligations with institutional delivery transactions that settle at the Depository Trust Company for the purpose of calculating the NSCC clearing fund under Procedure XV of NSCC’s Rules & Procedures. Publication is expected in the Federal Register during the week of January 14th. (Rel. 34-68621)
Notice of Withdrawal of a Proposed Rule Change
The Commission issued notice of withdrawal of a proposed rule change submitted by NYSE Arca, Inc. (SR-NYSEArca-2012-37) pursuant to Section 19(b)(1) of the Securities Exchange Act of 1934 and Rule 19b-4 thereunder proposing a pilot program to create a Lead Market Maker Issuer Incentive Program for issuers of certain exchange-traded products listed on NYSE Arca, Inc. Publication is expected in the Federal Register during the week of January 14th. (Rel. 34-68616)
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 CHUY'S HOLDINGS, INC., 1623 TOOMEY ROAD, AUSTIN, TX, 78704, 512-473-2783 - 0 ($34,005,327.65) Equity, (File 333-185948 - Jan. 10) (BR. 05B) S-1 BlueLinx Holdings Inc., 4300 WILDWOOD PARKWAY, ATLANTA, GA, 30339, 770-953-7000 - 0 ($40,000,000.00) Equity, (File 333-185949 - Jan. 10) (BR. 06C) S-8 DELTATHREE INC, 419 LAFAYETTE STREET, 2ND FLOOR, NEW YORK, NY, 10003, 2125004850 - 10,000,000 ($201,200.00) Equity, (File 333-185952 - Jan. 10) (BR. 11A) N-2 New Mountain Finance Corp, 787 SEVENTH AVENUE, 48TH FLOOR, NEW YORK, NY, 10019, (212) 720-0300 - 0 ($250,000,000.00) Equity, (File 333-185955 - Jan. 10) (BR. 17) S-1 Halex Energy Corp., 9190 DOUBLE DIAMOND PARKWAY, RENO, NV, 89521, 916-293-6337 - 6,000,000 ($3,000,000.00) Equity, (File 333-185956 - Jan. 10) (BR. ) S-8 TEXAS INDUSTRIES INC, 1341 W MOCKINGBIRD LN, STE 700W, DALLAS, TX, 75247-6913, 9726476742 - 0 ($138,100,000.00) Equity, (File 333-185957 - Jan. 10) (BR. 06B) S-8 Ubiquiti Networks, Inc., 2580 ORCHARD PARKWAY, SAN JOSE, CA, 95131, 408-942-3085 - 4,602,499 ($57,807,387.44) Equity, (File 333-185958 - Jan. 10) (BR. 11C) S-3 ONEOK Partners LP, 100 WEST FIFTH STREET, TULSA, OK, 74103, 9185887000 - 0 ($300,000,000.00) Equity, (File 333-185959 - Jan. 10) (BR. 02C) S-1 United States 12 Month Natural Gas Fund, LP, 1320 HARBOR BAY PARKWAY, SUITE 145, ALAMEDA, CA, 94502, (510) 522-9600 - 32,918,248 ($535,909,077.44) Other, (File 333-185961 - Jan. 10) (BR. 08C) S-1 United States Short Oil Fund, LP, 1320 HARBOR BAY PARKWAY, SUITE 145, ALAMEDA, CA, 94502, (510) 522-9600 - 8,907,448 ($332,782,257.28) Other, (File 333-185962 - Jan. 10) (BR. 08C)
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 3D SYSTEMS CORP DE 8.01,9.01 01/09/13 Aegerion Pharmaceuticals, Inc. DE 8.01,9.01 01/10/13 ALASKA AIR GROUP, INC. DE 7.01,8.01,9.01 01/09/13 ALLSCRIPTS HEALTHCARE SOLUTIONS, INC. DE 5.02 01/07/13 ALLSTATE CORP DE 8.01,9.01 01/10/13 Ally Financial Inc. DE 8.01,9.01 01/10/13 ALPHA & OMEGA SEMICONDUCTOR Ltd 5.02,7.01,9.01 01/09/13 AMERICAN EAGLE OUTFITTERS INC DE 2.02,9.01 01/10/13 AMERICAN EXPRESS CO NY 2.02,2.05,7.01 01/07/13 ANAVEX LIFE SCIENCES CORP. NV 1.02,5.02,9.01 01/09/13 Anoteros, Inc. NV 5.02 01/10/13 Ascena Retail Group, Inc. DE 2.02,9.01 01/10/13 Attitude Drinks Inc. DE 3.02,5.03,9.01 01/09/13 AZZ INC TX 2.02,8.01,9.01 01/09/13 BANK OF SOUTH CAROLINA CORP SC 2.02,9.01 01/10/13 BASSETT FURNITURE INDUSTRIES INC VA 2.02,9.01 01/10/13 BEMIS CO INC MO 7.01,9.01 01/10/13 BIOTIME INC CA 1.01,3.02 01/08/13 BIOTIME INC CA 7.01,9.01 01/10/13 BJs RESTAURANTS INC CA 2.02,8.01,9.01 01/10/13 BJs RESTAURANTS INC CA 8.01,9.01 01/10/13 AMEND BlueLinx Holdings Inc. DE 2.02,9.01 01/10/13 BROOKLINE BANCORP INC DE 5.03,8.01,9.01 01/07/13 BRT REALTY TRUST MA 9.01 11/15/12 AMEND CAFEPRESS INC. DE 9.01 10/25/12 AMEND Calumet Specialty Products Partners, DE 1.01,7.01,9.01 01/08/13 Campus Crest Communities, Inc. MD 1.01,2.03,9.01 01/08/13 CBL & ASSOCIATES PROPERTIES INC DE 8.01,9.01 01/10/13 CENTRAL EUROPEAN DISTRIBUTION CORP DE 8.01 01/09/13 CENTRAL GARDEN & PET CO DE 5.02,9.01 01/07/13 Ceres, Inc. DE 2.02,9.01 01/10/13 CHEVRON CORP DE 2.02 01/10/13 China Xuefeng Environmental Engineeri NV 1.01,2.01,4.01,5.01, 11/27/12 AMEND 5.02,5.03,5.06,5.07,9.01 CHUY'S HOLDINGS, INC. DE 2.02,9.01 01/10/13 CITIGROUP INC DE 5.02,5.03,8.01,9.01 01/07/13 CITIGROUP INC DE 9.01 01/10/13 CleanTech Biofuels, Inc. 1.01,9.01 01/09/13 CLECO CORP LA 5.02 01/09/13 CODORUS VALLEY BANCORP INC PA 8.01,9.01 01/08/13 COFFEE HOLDING CO INC NV 1.01 01/04/13 COMMUNITY FINANCIAL CORP /VA/ VA 2.01,5.07,9.01 01/10/13 Compass Diversified Holdings DE 8.01,9.01 01/10/13 COMPASS MINERALS INTERNATIONAL INC DE 5.02,9.01 01/05/13 COMTECH TELECOMMUNICATIONS CORP /DE/ DE 5.07 01/09/13 Copano Energy, L.L.C. 8.01,9.01 01/10/13 CROSSTEX ENERGY INC DE 1.01,7.01,8.01,9.01 01/08/13 CROSSTEX ENERGY LP DE 1.01,7.01,8.01,9.01 01/08/13 DC BRANDS INTERNATIONAL INC CO 5.02 01/10/13 DELL INC DE 8.01 01/10/13 Dialogic Inc. DE 2.05 01/09/13 DiamondRock Hospitality Co 5.02,7.01 01/10/13 DORCHESTER MINERALS, L.P. DE 2.02,7.01,9.01 01/10/13 DYNASIL CORP OF AMERICA NJ 5.02,9.01 01/04/13 ECOLOGY COATINGS, INC. NV 4.01,8.01 01/09/13 EDIETS COM INC DE 1.01,9.01 01/07/13 ELECTRO RENT CORP CA 2.02,9.01 01/09/13 Emerald Oil, Inc. MT 3.02 01/09/13 EnerSys DE 5.02 01/07/13 ENTERPRISE FINANCIAL SERVICES CORP DE 8.01,9.01 01/09/13 EPAM Systems, Inc. DE 5.02 01/04/13 EPICEPT CORP 8.01,9.01 01/09/13 EPOCRATES INC DE 5.02 01/06/13 ESP Resources, Inc. NV 5.02 01/09/13 FALCONSTOR SOFTWARE INC DE 8.01,9.01 01/10/13 FARO TECHNOLOGIES INC FL 5.02 01/04/13 FASTENAL CO MN 7.01,9.01 01/10/13 Federal Home Loan Bank of Atlanta X1 2.03 01/07/13 Federal Home Loan Bank of Boston X1 2.03 01/07/13 Federal Home Loan Bank of Chicago X1 2.03 01/07/13 Federal Home Loan Bank of Des Moines X1 2.03,9.01 01/08/13 Federal Home Loan Bank of Des Moines X1 5.02 11/06/12 AMEND Federal Home Loan Bank of Indianapoli X1 2.03,9.01 01/10/13 Federal Home Loan Bank of New York X1 2.03,9.01 01/07/13 Federal Home Loan Bank of Pittsburgh PA 2.03,9.01 01/07/13 Federal Home Loan Bank of San Francis X1 2.03 01/07/13 Federal Home Loan Bank of Seattle 2.03 01/07/13 Federal Home Loan Bank of Topeka 2.03,9.01 01/07/13 FISHER COMMUNICATIONS INC WA 8.01 01/10/13 FREDERICK'S OF HOLLYWOOD GROUP INC /N NY 5.07 01/08/13 FULL HOUSE RESORTS INC DE 8.01 11/13/12 FUQI INTERNATIONAL, INC. DE 8.01 01/09/13 FutureFuel Corp. DE 8.01,9.01 01/10/13 GALTECH SEMICONDUCTOR MATERIALS CO UT 8.01 12/13/12 GOLDEN ENTERPRISES INC DE 8.01,9.01 01/10/13 GRANDPARENTS.COM, INC. DE 1.01,9.01 01/08/13 GRANDPARENTS.COM, INC. DE 3.02,5.02 01/06/13 GREAT PLAINS ENERGY INC MO 8.01 01/09/13 Griffin-American Healthcare REIT II, MD 8.01 01/04/13 GS Valet, Inc. NV 4.01,9.01 01/10/13 GT Advanced Technologies Inc. DE 2.05,5.02,7.01,9.01 01/09/13 HANMI FINANCIAL CORP DE 7.01,9.01 01/09/13 HAYNES INTERNATIONAL INC DE 2.02,9.01 01/10/13 HD SUPPLY, INC. DE 8.01,9.01 01/09/13 HERITAGE FINANCIAL CORP /WA/ WA 7.01,8.01,9.01 01/10/13 Home Federal Bancorp, Inc. of Louisia LA 7.01,9.01 01/09/13 ILLUMINA INC DE 1.01,9.01 01/06/13 IMPAX LABORATORIES INC DE 1.01,9.01 01/10/13 Innovaro, Inc. 4.01,9.01 01/07/13 Invesco Ltd. D0 7.01,9.01 01/10/13 ISRAEL GROWTH PARTNERS ACQUISITION CO DE 1.01,9.01 01/08/13 K12 INC DE 2.02,5.02,8.01,9.01 01/07/13 KALOBIOS PHARMACEUTICALS INC DE 8.01,9.01 01/10/13 KBR, INC. DE 7.01,9.01 01/10/13 Kedem Pharmaceuticals Inc. NV 5.02 01/04/13 Kodiak Oil & Gas Corp B0 8.01,9.01 01/10/13 Kodiak Oil & Gas Corp B0 7.01,9.01 01/10/13 Kodiak Oil & Gas Corp B0 8.01,9.01 01/10/13 Kodiak Oil & Gas Corp B0 9.01 01/10/12 AMEND KOPIN CORP DE 7.01,9.01 01/09/13 KOPIN CORP DE 1.01,7.01,9.01 01/10/13 LANDMARK BANCORP INC DE 7.01,9.01 01/10/13 LEGGETT & PLATT INC MO 2.02,7.01,9.01 01/10/13 Liberty Gold Corp. DE 4.01,9.01 01/10/13 LINCOLN EDUCATIONAL SERVICES CORP NJ 5.02,9.01 01/08/13 MARKWEST ENERGY PARTNERS L P 1.01,7.01,9.01 01/07/13 Mastech Holdings, Inc. PA 5.02 01/07/13 MDC HOLDINGS INC DE 1.01,8.01,9.01 01/07/13 MDC HOLDINGS INC DE 2.03,8.01,9.01 01/10/13 Measurement Specialties Inc NJ 2.02,7.01,9.01 01/10/13 MEDICINES CO /DE DE 2.01,8.01,9.01 01/04/13 Memorial Production Partners LP DE 5.02,9.01 01/09/13 mLight Tech, Inc. FL 4.01,9.01 01/10/13 MMRGlobal, Inc. DE 8.01 01/07/13 MOCON INC MN 5.02,9.01 01/10/13 Momentive Performance Materials Inc. DE 8.01,9.01 01/10/13 Monster Offers NV 3.02,9.01 01/09/13 MOSAIC CO 2.02,9.01 01/04/13 MSC INDUSTRIAL DIRECT CO INC NY 2.02,9.01 01/10/13 MYOS Corp NV 5.02 01/10/13 Nationstar Mortgage Holdings Inc. DE 1.01,8.01,9.01 01/06/13 Naugatuck Valley Financial Corp 5.02 01/05/13 NEW ENERGY SYSTEMS GROUP NV 8.01,9.01 01/07/13 NEW PEOPLES BANKSHARES INC VA 5.02 01/08/13 NEWS CORP 8.01,9.01 01/10/13 NORTHWEST PIPE CO OR 8.01,9.01 12/19/12 Ocean Electric Inc. 5.02 12/28/12 OLD SECOND BANCORP INC DE 8.01 01/10/13 OMEGA COMMERCIAL FINANCE CORP WY 5.03,9.01 01/08/13 Onstream Media CORP FL 2.02,7.01,8.01,9.01 01/09/13 Pacific Ethanol, Inc. DE 1.01,9.01 01/04/13 PACIFIC SUNWEAR OF CALIFORNIA INC CA 7.01,9.01 01/10/13 PAM TRANSPORTATION SERVICES INC DE 5.02 01/08/13 PANTRY INC DE 1.01,1.02 01/10/13 PEABODY ENERGY CORP DE 5.02,9.01 10/23/12 AMEND PERFORMANCE TECHNOLOGIES INC \DE\ DE 2.05,2.06 01/10/13 PHARMACYCLICS INC DE 7.01,9.01 01/09/13 PNM RESOURCES INC NM 8.01 01/09/13 POSITIVEID Corp DE 1.01,3.02,5.02 01/08/13 PRO DEX INC CO 2.02,9.01 01/10/13 Prologis, Inc. MD 8.01,9.01 01/09/13 PROSPECT GLOBAL RESOURCES INC. NV 8.01,9.01 01/08/13 QUAINT OAK BANCORP INC 7.01,9.01 01/09/13 RealD Inc. DE 8.01,9.01 01/10/13 REGIS CORP MN 2.06 01/04/13 REVA Medical, Inc. DE 7.01,9.01 01/10/13 ROBERTS REALTY INVESTORS INC GA 8.01,9.01 01/04/13 Rockwood Holdings, Inc. DE 5.02,7.01,9.01 01/08/13 ROFIN SINAR TECHNOLOGIES INC DE 5.01,9.01 01/08/13 ROLLINS INC DE 8.01,9.01 01/09/13 SALIX PHARMACEUTICALS LTD 5.03,9.01 01/04/13 SALIX PHARMACEUTICALS LTD 8.01,9.01 01/02/13 Sarepta Therapeutics, Inc. OR 2.02,7.01 01/09/13 SELECT COMFORT CORP MN 7.01,9.01 01/10/13 Select Notes Trust LT 2004-1 DE 8.01,9.01 01/02/13 Service Team Inc. NV 4.02 01/10/13 Shire plc 8.01,9.01 01/10/13 Smack Sportswear NV 5.03 12/31/12 SMTP, Inc. DE 1.01,7.01,9.01 01/09/13 SOLIGENIX, INC. DE 7.01,9.01 01/10/13 SOUTHERN FIRST BANCSHARES INC SC 1.02,8.01 01/09/13 Specializer Inc. 1.01,5.01,5.02,9.01 01/07/13 STAGE STORES INC NV 8.01,9.01 01/09/13 SUNESIS PHARMACEUTICALS INC DE 8.01,9.01 01/10/13 SUNOCO LOGISTICS PARTNERS L.P. DE 1.01,2.03,7.01,9.01 01/07/13 SUPERVALU INC DE 2.02,9.01 01/10/13 SYNAPTICS INC DE 1.01 01/04/13 SYNERGY RESOURCES CORP CO 8.01 01/09/13 SYNNEX CORP DE 2.02,9.01 01/10/13 TEXAS INDUSTRIES INC DE 2.02,9.01 01/09/13 Texas Rare Earth Resources Corp. DE 7.01,9.01 01/09/13 TIFFANY & CO DE 7.01,9.01 01/10/13 TILLY'S, INC. DE 7.01,9.01 01/10/13 TOYS R US INC DE 7.01,9.01 01/10/13 Tree.com, Inc. DE 5.02,8.01 01/04/13 UNIFIRST CORP MA 5.07 01/08/13 UNITED MINES INC AZ 8.01,9.01 01/09/13 United States 12 Month Natural Gas Fu 8.01 01/10/13 United States Short Oil Fund, LP DE 8.01 01/10/13 UNWIRED PLANET, INC. DE 1.01,3.02,7.01, 01/10/13 8.01,9.01 URBAN OUTFITTERS INC PA 2.02,9.01 01/10/13 VistaGen Therapeutics, Inc. NV 5.02 01/06/13 VSB BANCORP INC NY 2.02,9.01 01/09/13 WALTER INVESTMENT MANAGEMENT CORP MD 1.01 01/06/13 WELLCARE HEALTH PLANS, INC. DE 5.02,9.01 01/08/13 WELLS REAL ESTATE INVESTMENT TRUST II MD 7.01,9.01 01/04/13 Willbros Group, Inc.\NEW\ 1.01,2.01,7.01,9.01 01/06/13 WMI HOLDINGS CORP. WA 7.01,9.01 01/10/13 ZEBRA TECHNOLOGIES CORP 5.03,9.01 01/07/13 Zeltiq Aesthetics Inc DE 2.02,9.01 01/07/13