Open Meeting on Wednesday, September 18, 2013 at 10:00 a.m. in the Auditorium, Room L-002.
The subject matters of the Open Meeting will be:
• The Commission will consider whether to adopt new rules and forms under the Securities Exchange Act of 1934 relating to the registration of municipal advisors.
• The Commission will consider whether to propose rules to require companies to disclose the median annual total compensation of all employees and the ratio of that median to the annual total compensation of the company's chief executive officer as mandated by Section 953(b) of the Dodd-Frank Wall Street Reform and Consumer Protection Act.
At times, changes in Commission priorities require alterations in the scheduling of meeting items. For further information and to ascertain what, if any, matters have been added, deleted or postponed, please contact: The Office of the Secretary at (202) 551-5400.
Commission Charges Purported Money Manager in New York Who Schemed Investors and Lied to Commission Examiners
The Securities and Exchange Commission (Commission) today charged the owner of a New York-based investment advisory firm with defrauding investors while grossly exaggerating the amount of assets under his management.
The SEC alleges that Fredrick D. Scott of Brooklyn, N.Y., registered his firm ACI Capital Group as an investment adviser and then embarked on a series of fraudulent schemes targeting individual investors and small businesses. Scott repeatedly touted ACI's registration under the securities laws and falsely claimed the firm's assets under management to be as high as $3.7 billion to bolster his credibility when offering too-good-to-be-true investment opportunities. As Scott solicited funds from investors after promising them very high rates of return, he simply stole their money almost as soon as they deposited it with ACI. Scott paid no returns to investors and illegally used their money to fund such personal expenses as his children's private school tuition, air travel and hotels, department store purchases, and several thousand dollars in dental bills.
In a parallel action, the U.S. Attorney's Office for the Eastern District of New York today announced Scott has pleaded guilty to criminal charges. Among the charges to which Scott has pleaded guilty is making false statements to SEC examiners when they questioned whether Scott and ACI had accepted loans from investors. SEC examiners notified the agency's Enforcement Division, which began investigating and referred the matter to criminal authorities.
"Scott told brazen lies about the value of ACI's assets under management and its ability to deliver huge returns on various investments," said Andrew M. Calamari, Director of the SEC's New York Regional Office. "Our examination and enforcement staff aggressively pursue investment advisers who flout the registration provisions of the securities laws for their personal gain, especially those who attempt to cover up their misdeeds by flat-out lying to our examiners."
According to the SEC's complaint filed in federal court in Brooklyn, one variation of Scott's fraud was a so-called advance fee scheme – Scott promised investors that ACI would provide multi-million dollar loans to people seeking bank financing. But investors were told that they first needed to advance ACI a percentage of the loan amount, and once they did so they would receive the remaining balance of the amount that Scott promised to pay. Scott had no intention of ever returning the money, nor did he repay it.
The SEC alleges that in another iteration of his fraud, Scott offered investors the opportunity to make a bridge loan to a third-party entity. The investor was told to fund one portion of the loan, and ACI would supposedly fund the remaining balance. In exchange, the investor would supposedly receive a substantial return on his initial investment. In this scheme as with each of his others, investors never received returns and Scott stole the money.
The SEC's complaint charges Scott with violating Section 17(a) of the Securities Act, Section 10(b) of the Securities Exchange Act and Rule 10b-5, Section 207 of the Investment Advisers Act for filing a false Form ADV, and aiding and abetting ACI's improper registration in violation of Section 203A of the Advisers Act.
The SEC's investigation was conducted in the New York office by Sharon Binger, Adam Grace, Justin Alfano, Elzbieta Wraga, and Jordan Baker. The investigation stemmed from a referral by the SEC's examination staff including Raymond Slezak, Michael O'Donnell, Kathleen Raimondi, and Ken Fong. The SEC's litigation will be led by Alexander Vasilescu. The SEC appreciates the assistance of the U.S. Attorney's Office for the Eastern District of New York and the Federal Bureau of Investigation. (Press Rel. 2013-180)
Commission Charges Operator of Miami-Dade County's Largest Hospital with Misleading Investors about Financial Condition
The Commission today charged the operator of the largest hospital in Miami-Dade County with misleading investors about the extent of its deteriorating financial condition prior to an $83 million bond offering.
An SEC investigation found that the Public Health Trust, which is the governing authority for Jackson Health System, misstated present and future revenues due to breakdowns in a new billing system that inaccurately recorded revenue and patient accounts receivable. The Public Health Trust projected a non-operating loss in the official statement accompanying the bond offering in August 2009, but reported a figure that was more than four times lower than what was ultimately reported at the end of the 2009 fiscal year. The Public Health Trust also failed to properly account for an adverse arbitration award, and misrepresented that its financial statements were prepared according to U.S. Generally Accepted Accounting Principles (GAAP).
The Public Health Trust has agreed to settle the SEC's charges.
"The Public Health Trust fell short in its obligation to maintain adequate accounting systems and controls that ensure truthful disclosures to investors about its financial condition," said Eric I. Bustillo, Director of the SEC's Miami Regional Office. "The Public Health Trust used stale numbers to calculate its revenue figures and lacked any reasonable basis for projecting losses that were far less than reality."
Mark Zehner, Deputy Chief of the SEC Enforcement Division's Municipal Securities and Public Pensions Unit, added, "Investors must be able to rely on the financial information accompanying municipal bond offerings. We will continue to scrutinize financial statements provided to investors and pursue municipal issuers who aren't providing accurate information to the public."
According to the SEC's order instituting settled administrative proceedings, the official statement accompanying the bond offering represented that the Public Health Trust (PHT) projected a $56 million non-operating loss for its fiscal year ending Sept. 30, 2009. Several months after the bonds were sold, external auditors discovered problems with the PHT's patient accounts receivable valuation. This discovery required a large accounting adjustment to the reported net income, and the PHT ultimately reported a non-operating loss of $244 million for fiscal year 2009 – more than four times the projection made to bond investors.
The SEC's order found that the PHT was aware of the rising level of patient accounts receivable and declining cash-on-hand prior to the bond offering, which caused concern among trustees and executive management. They raised questions about the accounts receivable amounts and collection rates that were used to calculate the PHT's revenue figures. The $56 million non-operating loss amount included in the bond offering's official statement was generated by the budget department using stale cash collection numbers amid the known problems with the new billing system. The budget department was not updating its collection rates in a timely fashion due to a lack of adequate communication among departments. Therefore, the PHT lacked a reasonable basis for its loss projection, and the official statement was materially misleading.
The SEC's order also found that the PHT failed to properly account for a December 2008 arbitration award that negatively impacted patient accounts receivable in its 2008 audited financial statements that were attached to the bond offering's official statement. The arbitration award required the PHT to pay a third-party receivables company $3.9 million in cash, and transfer to the company $360 million face amount of existing accounts receivable and $250 million face amount of future accounts receivable. The PHT failed to perform an analysis to determine the value of the replacement accounts receivable awarded to the third-party company. The analysis is required under the relevant accounting standards in order to evaluate whether to accrue an expense related to the arbitration award or disclose the arbitration award in the notes to its financial statements. Without the proper analysis, the PHT failed to accurately account for the arbitration award in the audited financial statements.
The SEC's order directs the PHT to cease and desist from committing or causing any violations of Sections 17(a)(2) and (3) of the Securities Act of 1933. The PHT neither admitted nor denied the SEC's findings. The Commission determined not to impose a monetary penalty due to the PHT's current financial condition. The Commission also considered the PHT's cooperation with the investigation and the remedial measures undertaken.
The SEC's investigation, which is continuing, has been conducted in the Miami office by members of the Municipal Securities and Public Pensions Unit, including Brian P. Knight, Sean M. O'Neill, and Fernando Torres under the supervision of Jason R. Berkowitz. The investigation followed an examination conducted by Paul Anderson under the supervision of Nicholas A. Monaco and the oversight of John C. Mattimore. (Press Rel. 2013-181; Rel. 33-9450)
In the Matter of Sarkauskas & Associates, Inc. and James M. Sarkauskas
The Commission issued a settled Order Instituting Administrative and Cease-and-Desist Proceedings, Pursuant to Section 15(b) of the Securities Exchange Act of 1934, Section 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, Making Findings, and Imposing Remedial Sanctions and a Cease-and-Desist Order (Order) against Sarkauskas & Associates, Inc. (the Adviser) and James M. Sarkauskas (Sarkauskas).
The Order finds that the Adviser, a Wisconsin-based investment adviser, and its principal, Sarkauskas, violated Sections 206(1) and (2) of the Advisers Act when they purchased unit investment trust (UIT) units bearing transactional sales charges in their clients' accounts without disclosing that identical no-load UIT units sold at net asset value with no transactional sales charges were available for purchase, and that the Adviser's purchases of the units bearing transactional sales charges substantially increased the Respondents' compensation, thereby creating a conflict of interest. The Order further finds that between August 2009 and August 2012, the Adviser, through Sarkauskas, collected $331,433.98 in such sales charges in addition to the Adviser's asset management fees.
Without admitting or denying the Commission's findings, the Adviser consented to the entry of an Order: (1) requiring the Adviser to cease and desist from committing or causing violations of Sections 206(1) and 206(2) of the Advisers Act; (2) ordering the Adviser to pay disgorgement of $331,433.98 and prejudgment interest of $18,403.22, for a total of $349,837.20, plus post Order interest, jointly and severally with Sarkauskas; and (3) requiring the Adviser to comply with its undertaking to cease operations and wind down its business within 90 days of the entry of the Order. Additionally, without admitting or denying the Commission's findings, Sarkauskas consented to the entry of an Order: (1) requiring him to cease and desist from committing or causing violations of Sections 206(1) and 206(2) of the Advisers Act; (2) ordering him to pay disgorgement of $331,433.98 and prejudgment interest of $18,403.22, for a total of $349,837.20, jointly and severally with the Adviser, plus a $100,000 civil penalty; and (3) barring him from association with a broker, dealer, investment adviser, municipal securities dealer, transfer agent, municipal advisor, or nationally recognized statistical rating organization, or from participating in an offering of penny stock, and prohibiting him from 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 or depositor or principal underwriter. The Order creates a Fair Fund for the disgorgement, interest and civil penalty, which shall be paid pursuant to a one year payment plan. (Rel. 34-70388)
In the Matter of iVoice, Inc.
An Administrative Law Judge has issued an Order Making Findings and Revoking Registrations by Default as to Two Respondents (Default Order) in iVoice, Inc., Admin. Proc. File No. 3-15416. The Order Instituting Proceedings alleged that Respondents iVoice, Inc., and St. Lawrence Energy Corp. repeatedly failed to file timely periodic reports while their securities were registered with the Securities and Exchange Commission. The Default Order finds these allegations to be true and revokes the registration of each class of their registered securities, pursuant to Section 12(j) of the Securities Exchange Act of 1934. The proceeding is ongoing in relation to Respondent Protectus Medical Devices, Inc. (Rel. 34-70387)
In the Matter of Benjamin Daniel DeHaan
The Securities and Exchange Commission (Commission) announced the issuance of an Order Making Findings and Imposing Remedial Sanctions Pursuant to Section 203(f) of the Investment Advisers Act of 1940 ("Order") against Benjamin Daniel DeHaan (DeHaan), formerly the owner and president of Lighthouse Investment Partners (Lighthouse), an investment advisory firm registered with the State of Georgia. DeHaan consented to the entry of the Order and admitted the findings therein. The Order bars DeHaan from association with any broker, dealer, transfer agent, or nationally recognized statistical organization.
The Order finds that on October 10, 2012, an Order of Permanent Injunction was entered by consent against DeHaan, permanently enjoining him from future violations of Sections 206(1) and 206(2) of the Investment Advisers Act of 1940 (Advisers Act), in the civil action entitled Securities and Exchange Commission v. Benjamin Daniel DeHaan and Lighthouse Financial Partners, LLC, Civil Action Number 1:12-CV-1996-TWT, in the United States District Court for the Northern District of Georgia. The Commission's complaint in the civil action alleged that from approximately January 2011 through early May 2012, DeHaan moved approximately $1.2 million in funds belonging to his clients from their accounts at a custodial broker-dealer into a bank account in Lighthouse's name that he controlled, thus gaining custody and control of these client assets. DeHaan and Lighthouse told the clients that these funds would be used to open new accounts at another broker-dealer. The complaint further alleged that once in this account, at least some of these funds were moved to a personal account belonging to DeHaan and to accounts used by Lighthouse for business expenses. At least $600,000 in client funds remained unaccounted for at the time the complaint was filed. DeHaan was also alleged to have provided false documents to the Commission's staff and to an examiner for the State of Georgia.
The Commission's Order further finds that on February 1, 2013, DeHaan pled guilty to one count of wire fraud in violation of Title 18, United States Code, Section 1343 before the United States District Court for the Northern District of Georgia, in United States of America v. Benjamin Daniel DeHaan, Criminal Information No. 1:13-CR-27-SCJ (N.D. Ga. Feb. 1, 2013). Finally, the Commission's Order finds that on July 24, 2012, the Commissioner of Securities for the State of Georgia issued an administrative order revoking the registration of Lighthouse as an investment adviser and DeHaan as an investment adviser representative. In the Matter of Lighthouse Financial Partners, LLC (CRD# 142816), and Benjamin Daniel DeHaan (CRD# 4213868), Case No. ENSC-120156 (July 24, 2012). (Rel. IA-3668).
Immediate Effectiveness of Proposed Rule Change
A proposed rule change filed by NYSE Arca, Inc. proposing to modify the manner in which it calculates volume, liquidity and quoting thresholds applicable to billing on the exchange in relation to a systems issue experienced by the NASDAQ UTP Securities Information Processor on August 22, 2013, which impacted trading across all markets (SR-NYSEArca-2013-87) 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 September 16th. (Rel. 34-70389)
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 ADS Waste Holdings, Inc., C/O ADVANCED DISPOSAL SERVICES, INC., 90 FORT WADE ROAD - SUITE 200, PONTE VEDRA, FL, 32081, 904-737-7900 - 0 ($550,000,000.00) Debt, (File 333-191109 - Sep. 12) (BR. 06) S-1 Hilton Worldwide Holdings Inc., 7930 JONES BRANCH DRIVE, SUITE 1100, MCLEAN, VA, 22102, 703-883-1000 - 0 ($1,250,000,000.00) Equity, (File 333-191110 - Sep. 12) (BR. 08) S-8 RRSat Global Communications Network Ltd., HANEGEV STREET, AIRPORT CITY, L3, 70100, 972-3-9280808 - 200,000 ($1,536,000.00) Equity, (File 333-191111 - Sep. 12) (BR. 11C) S-3ASR NATIONAL RURAL UTILITIES COOPERATIVE FINANCE CORP /DC/, 20701 COOPERATIVE WAY, DULLES, VA, 20166-6691, 7034671800 - 0 ($0.00) Debt, (File 333-191114 - Sep. 12) (BR. 07C) S-8 PLUMAS BANCORP, 35 S LINDEN AVENUE, QUINCY, CA, 95971, 5302837305 - 500,000 ($3,310,000.00) Equity, (File 333-191116 - Sep. 12) (BR. 07C) F-3 BOS BETTER ONLINE SOLUTIONS LTD, 20 FREIMAN STREET, RISHON LEZION, L3, 75100, 011-972-3-954-1000 - 181,467 ($723,146.00) Equity, (File 333-191117 - Sep. 12) (BR. 03A) N-2 CORNERSTONE STRATEGIC VALUE FUND INC, C/O AST FUND SOLUTIONS, 200A EXECUTIVE DRIVE, EDGEWOOD, NY, 11717, 866-668-6558 - 150,603 ($1,000,004.00) Equity, (File 333-191118 - Sep. 12) (BR. 16) N-2 CORNERSTONE TOTAL RETURN FUND INC, C/O AST FUND SOLUTIONS, 200A EXECUTIVE DRIVE, EDGEWOOD, NY, 11717, 866-668-6558 - 163,399 ($1,000,002.00) Equity, (File 333-191119 - Sep. 12) (BR. 16) S-1 Coastway Bancorp, Inc., ONE COASTWAY PLAZA, CRANSTON, RI, 02910, (401) 330-1600 - 0 ($49,491,790.00) Equity, (File 333-191120 - Sep. 12) (BR. 07) F-3 China Cord Blood Corp, 48 FL., BANK OF CHINA TOWER, 1 GARDEN ROAD, CENTRAL HONG KONG, K3, 000000, 852-3605-8180 - 0 ($31,500,000.00) Unallocated (Universal) Shelf, (File 333-191121 - Sep. 12) (BR. 09B) S-8 YAHOO INC, 4083493300 - 36,633 ($100,423.24) Equity, (File 333-191122 - Sep. 12) (BR. 03B) S-8 YAHOO INC, 4083493300 - 49,174 ($184,103.46) Equity, (File 333-191123 - Sep. 12) (BR. 03B) S-3ASR WINDSTREAM HOLDINGS, INC., 4001 RODNEY PARHAM RD., LITTLE ROCK, AR, 72212, 5017487000 - 0 ($27,159,000.00) Equity, (File 333-191124 - Sep. 12) (BR. 11A) S-1 Edgewater Bancorp, Inc., 321 MAIN STREET, ST. JOSEPH, MI, 49085, 269-982-4175 - 0 ($11,109,000.00) Equity, (File 333-191125 - Sep. 12) (BR. ) S-8 SYMMETRICOM INC, 2300 ORCHARD PARKWAY, SAN JOSE, CA, 95131-1017, 408-433-0910 - 2,000,000 ($9,600,000.00) Equity, (File 333-191126 - Sep. 12) (BR. 11A) S-1 TRI COUNTY FINANCIAL CORP /MD/, 3035 LEONARDTOWN RD, P O BOX 38, WALDORF, MD, 20601, 3016455601 - 1,610,000 ($30,590,000.00) Equity, (File 333-191127 - Sep. 12) (BR. 07C) F-1 Fleetmatics Group plc, 1100 WINTER STREET, WALTHAM, MA, 02451, 1-866-844-2235 - 6,574,087 ($317,791,365.58) Equity, (File 333-191128 - Sep. 12) (BR. 03A) S-1 Quartet Merger Corp., 777 THIRD AVE., 37TH FL., NEW YORK, NY, 10017, 212-319-7676 - 9,660,000 ($96,600,000.00) Equity, (File 333-191129 - Sep. 12) (BR. 10B) S-4 PACWEST BANCORP, 6110 EL TORDO, RANCHO SANTA FE, CA, 92067, 8587563023 - 0 ($1,891,659,802.00) Equity, (File 333-191130 - Sep. 12) (BR. 07C) S-8 Murphy USA Inc., 200 PEACH STREET, EL DORADO, AR, 71730-5836, (870) 875-7600 - 11,500,000 ($448,960,000.00) Equity, (File 333-191131 - Sep. 12) (BR. 02) S-4 APX Group, Inc., 4931 NORTH 300 WEST, PROVO, UT, 84604, (801) 377-9111 - 0 ($1,505,000,000.00) Debt, (File 333-191132 - Sep. 12) (BR. )
Recent 8K Filings
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 ACADIA PHARMACEUTICALS INC DE 5.03 09/06/13 Activision Blizzard, Inc. DE 7.01 09/11/13 Activision Blizzard, Inc. DE 8.01,9.01 09/12/13 Advanced Emissions Solutions, Inc. 8.01,9.01 09/11/13 ALASKA AIR GROUP, INC. DE 7.01,9.01 09/12/13 ALASKA COMMUNICATIONS SYSTEMS GROUP I DE 3.02 09/10/13 ALL GRADE MINING, INC. CO 3.03 09/12/13 ALLIANCE DATA SYSTEMS CORP DE 7.01,9.01 09/12/13 ALLIANCEBERNSTEIN HOLDING L.P. DE 7.01,9.01 09/11/13 ALLIANCEBERNSTEIN L.P. DE 7.01,9.01 09/11/13 AlphaPoint Technology, Inc. DE 8.01,9.01 09/11/13 AMERICA FIRST TAX EXEMPT INVESTORS LP DE 8.01 09/12/13 American Realty Capital Global Trust, 1.01,2.01 09/12/13 AMERICAN RESTAURANT CONCEPTS INC 8.01,9.01 09/12/13 AMERICAN TOWER CORP /MA/ DE 8.01,9.01 09/12/13 ANALOG DEVICES INC MA 5.02,9.01 09/09/13 ANALOGIC CORP MA 2.02,9.01 09/12/13 Apple REIT Eight, Inc. VA 1.01,9.01 09/09/13 Apple REIT Nine, Inc. VA 1.01,9.01 09/09/13 Apple REIT Seven, Inc. VA 1.01,9.01 09/09/13 Applied Minerals, Inc. DE 5.02,8.01,9.01 09/10/13 Ascent Capital Group, Inc. DE 7.01,9.01 09/09/13 ASHFORD HOSPITALITY TRUST INC MD 7.01,9.01 09/12/13 AXIALL CORP/DE/ DE 8.01,9.01 09/11/13 Behringer Harvard Opportunity REIT II MD 5.03,5.07,9.01 09/11/13 Bio-Matrix Scientific Group, Inc. DE 8.01 09/10/13 Bonanza Creek Energy, Inc. DE 5.02,9.01 08/12/13 AMEND BRADY CORP WI 2.02,2.05,2.06, 09/10/13 8.01,9.01 BREEZE-EASTERN CORP DE 7.01,9.01 09/12/13 BRIGGS & STRATTON CORP WI 5.02,9.01 09/06/13 BROOKS AUTOMATION INC DE 5.02,9.01 09/12/13 BUCKEYE PARTNERS, L.P. DE 7.01,9.01 09/12/13 BUKA VENTURES INC. NV 8.01 09/03/13 Business Development Corp of America MD 1.01,2.03 09/09/13 CANTERBURY PARK HOLDING CORP MN 5.02,9.01 09/09/13 CAPSTONE FINANCIAL GROUP, INC. NV 5.01,5.03,9.01 09/06/13 CAPSTONE FINANCIAL GROUP, INC. NV 5.01,5.03,9.01 09/06/13 Cardinal Energy Group, Inc. NV 4.01,9.01 09/12/13 Carlyle GMS Finance, Inc. MD 3.02 09/09/13 CC Media Holdings Inc 5.02 09/10/13 Celator Pharmaceuticals Inc DE 8.01 09/12/13 CELGENE CORP /DE/ DE 7.01,9.01 09/12/13 CHIMERIX INC DE 8.01,9.01 09/11/13 China Green Agriculture, Inc. NV 2.02,9.01 09/12/13 CHINA NORTHERN MEDICAL DEVICE INC 5.01,5.02 09/10/13 CHUGACH ELECTRIC ASSOCIATION INC AK 1.01,9.01 09/10/13 Clear Channel Capital I, LLC DE 5.02 09/10/13 CLEAR CHANNEL COMMUNICATIONS INC TX 5.02 09/10/13 COLUMBIA LABORATORIES INC DE 7.01,9.01 09/12/13 COMSTOCK RESOURCES INC NV 8.01,9.01 09/12/13 Comverse, Inc. DE 2.02,9.01 09/12/13 CORE MOLDING TECHNOLOGIES INC DE 7.01,9.01 09/12/13 CORPORATE BOND BACKED CERT TR SER 199 8.01,9.01 09/03/13 COUNTERPATH CORP NV 5.02,9.01 09/10/13 Covidien plc 2.02,9.01 09/12/13 Creekwalk Acquisition Corp DE 5.03 09/06/13 CROSS A T CO RI 2.01,9.01 09/06/13 CROSSROADS SYSTEMS INC DE 2.02,9.01 09/12/13 CSP INC /MA/ MA 5.02 09/10/13 CYBERONICS INC DE 5.02,9.01 09/12/13 DEFENSE INDUSTRIES INTERNATIONAL INC 1.01,2.03,3.02,9.01 09/03/13 DIAMOND OFFSHORE DRILLING INC DE 7.01,9.01 09/12/13 Diamondback Energy, Inc. DE 8.01,9.01 09/12/13 DIRECT LED, INC DE 4.01,9.01 08/29/13 AMEND Dolat Ventures, Inc. NV 4.01,5.02,5.03 05/30/13 AMEND ECOLAB INC DE 7.01 09/12/13 ELECTRO SENSORS INC MN 8.01,9.01 09/12/13 Emerald Oil, Inc. MT 1.01,2.01,9.01 09/06/13 ENBRIDGE ENERGY MANAGEMENT L L C DE 1.01,7.01,9.01 09/09/13 ENBRIDGE ENERGY PARTNERS LP DE 1.01,9.01 09/09/13 ESTERLINE TECHNOLOGIES CORP DE 5.02,7.01,9.01 09/11/13 EveryWare Global, Inc. DE 1.02,8.01,9.01 09/12/13 EWaste Systems, Inc. NV 1.01,3.02,9.01 09/09/13 EXCO RESOURCES INC TX 7.01,9.01 09/11/13 Federal Home Loan Bank of Atlanta X1 2.03 09/09/13 Federal Home Loan Bank of Boston X1 2.03 09/09/13 Federal Home Loan Bank of Chicago X1 2.03 09/10/13 Federal Home Loan Bank of Cincinnati X1 2.03,9.01 09/10/13 Federal Home Loan Bank of Des Moines X1 2.03,9.01 09/10/13 Federal Home Loan Bank of Indianapoli X1 2.03,9.01 09/12/13 Federal Home Loan Bank of New York X1 2.03,9.01 09/09/13 Federal Home Loan Bank of Pittsburgh PA 2.03,9.01 09/09/13 Federal Home Loan Bank of San Francis X1 2.03 09/10/13 Federal Home Loan Bank of Topeka 2.03,9.01 09/10/13 FEDERATED NATIONAL HOLDING CO FL 5.07 09/10/13 FEI CO OR 8.01,9.01 09/12/13 FONU2 Inc. NV 5.02 09/11/13 FREQUENCY ELECTRONICS INC DE 2.02,9.01 09/12/13 Fresh Healthy Vending International DE 5.02,8.01 08/27/13 FS Investment CORP MD 2.02,5.02 09/10/13 GARB CORP UT 5.01,5.02,8.01,9.01 09/12/13 GENERAL EMPLOYMENT ENTERPRISES INC IL 5.07 09/09/13 GENESCO INC TN 4.02 09/12/13 GENTEX CORP MI 7.01,9.01 09/12/13 GENWORTH FINANCIAL INC DE 5.02 09/12/13 Georgia-Carolina Bancshares, Inc GA 5.02 09/09/13 GIBRALTAR INDUSTRIES, INC. DE 8.01,9.01 09/11/13 Global System Designs, Inc. NV 8.01 09/10/13 GLOBALSCAPE INC DE 7.01,9.01 09/12/13 GLOBALWISE INVESTMENTS INC NV 5.02,9.01 09/10/13 GLU MOBILE INC DE 1.01,8.01,9.01 09/12/13 GRAFTECH INTERNATIONAL LTD DE 5.02 09/06/13 GREER BANCSHARES INC SC 2.02,9.01 09/12/13 Griffin-American Healthcare REIT II, MD 1.01,2.01,7.01,9.01 09/11/13 Grilled Cheese Truck, Inc. NV 1.01,1.02,5.02,9.01 09/06/13 GSV Capital Corp. MD 8.01,9.01 09/12/13 GYMBOREE CORP DE 2.02,9.01 09/12/13 HEALTH REVENUE ASSURANCE HOLDINGS, IN NV 1.01,3.02,9.01 09/09/13 HEAVENLY HOT DOGS INC 1.01,2.01,3.02,5.01, 09/06/13 5.02,5.03,5.06,9.01 Helmer Directional Drilling Corp. NV 5.02 09/09/13 HELMERICH & PAYNE INC DE 7.01,9.01 09/12/13 HEMISPHERX BIOPHARMA INC DE 5.03,8.01 09/09/13 HENRY JACK & ASSOCIATES INC DE 5.02,9.01 09/10/13 HollyFrontier Corp DE 7.01,9.01 09/12/13 Huntsman CORP DE 5.03,9.01 09/12/13 HYUNDAI ABS FUNDING CORP DE 1.01,8.01,9.01 09/11/13 II-VI INC PA 1.01,2.01,2.03, 09/10/13 7.01,9.01 Inland American Real Estate Trust, In MD 7.01,9.01 09/12/13 INOVIO PHARMACEUTICALS, INC. 1.01,9.01 09/09/13 InspireMD, Inc. DE 8.01,9.01 09/09/13 INTER PARFUMS INC DE 7.01 09/12/13 INTERNATIONAL RECTIFIER CORP /DE/ DE 7.01 09/12/13 Invesco Ltd. D0 7.01,9.01 09/11/13 IsoRay, Inc. MN 5.02,9.01 09/06/13 ITRON INC /WA/ WA 2.05,9.01 09/12/13 IVANHOE ENERGY INC 3.01 09/06/13 James River Coal CO VA 7.01,9.01 09/12/13 JAMMIN JAVA CORP. 2.02,9.01 09/11/13 JETBLUE AIRWAYS CORP DE 7.01,9.01 09/12/13 KEY ENERGY SERVICES INC MD 7.01,9.01 09/12/13 KOHLS Corp WI 9.01 09/05/13 KROGER CO OH 2.02,7.01,9.01 09/12/13 LABORATORY CORP OF AMERICA HOLDINGS DE 7.01 09/12/13 LAKELAND INDUSTRIES INC DE 2.02,9.01 09/12/13 LANNETT CO INC DE 2.02,9.01 09/10/13 LEHMAN ABS CORP BCKD TR CRTS TOYS R U DE 8.01,9.01 09/03/13 LEHMAN ABS CORP KINDER MORGAN DEBEN B DE 8.01,9.01 09/03/13 LEVEL 3 COMMUNICATIONS INC DE 7.01 09/12/13 LEXARIA CORP. NV 7.01,9.01 09/12/13 LIFE PARTNERS HOLDINGS INC TX 8.01,9.01 09/06/13 Lifevantage Corp CO 2.02,9.01 09/12/13 Lightstone Value Plus Real Estate Inv MD 8.01,9.01 09/12/13 Limoneira CO DE 1.01,2.01,3.02,9.01 09/06/13 Lone Pine Resources Inc. DE 1.01,3.01,5.02,9.01 09/10/13 lululemon athletica inc. DE 2.02,9.01 09/12/13 MAD CATZ INTERACTIVE INC Z4 5.02 09/10/13 MAGELLAN PETROLEUM CORP /DE/ DE 1.01,7.01,8.01,9.01 09/12/13 Mantra Venture Group Ltd. 1.01,9.01 07/01/13 MARKWEST ENERGY PARTNERS L P 7.01,9.01 09/12/13 MARRONE BIO INNOVATIONS INC DE 2.02,9.01 09/12/13 MELA SCIENCES, INC. /NY 2.01 09/10/13 MENS WEARHOUSE INC TX 2.02,9.01 09/11/13 METHODE ELECTRONICS INC DE 5.07 09/12/13 MEXCO ENERGY CORP CO 5.07 09/12/13 MIDAMERICAN ENERGY CO IA 8.01 09/12/13 MidWestOne Financial Group, Inc. IA 5.02,9.01 09/12/13 MISCOR GROUP, LTD. IN 5.07 09/12/13 Mister Goody, Inc. FL 1.01,9.01 09/11/13 MONDIAL VENTURES, INC. NV 5.03 08/21/13 MONDIAL VENTURES, INC. NV 5.03 08/21/13 AMEND MONITRONICS INTERNATIONAL INC TX 7.01,9.01 09/09/13 MONMOUTH REAL ESTATE INVESTMENT CORP MD 7.01,9.01 09/12/13 MRC GLOBAL INC. DE 8.01,9.01 09/11/13 MultiCell Technologies, Inc. DE 4.01,9.01 09/12/13 MULTIMEDIA GAMES HOLDING COMPANY, INC TX 5.02 09/09/13 MWI Veterinary Supply, Inc. DE 6.04,7.01 09/12/13 NANOSPHERE INC DE 7.01,9.01 09/12/13 National American University Holdings DE 7.01,9.01 09/12/13 NATIONAL PENN BANCSHARES INC PA 5.02 09/09/13 Natural Grocers by Vitamin Cottage, I DE 8.01 09/06/13 NAVIDEA BIOPHARMACEUTICALS, INC. DE 1.01,9.01 09/09/13 Neohydro Technologies Corp. NV 5.02 09/10/13 AMEND NETSOL TECHNOLOGIES INC NV 2.02,9.01 09/12/13 NEW ENERGY TECHNOLOGIES, INC. 7.01,9.01 09/09/13 NEW YORK MORTGAGE TRUST INC MD 8.01,9.01 09/12/13 NEWLINK GENETICS CORP 8.01,9.01 09/12/13 NORTHEAST UTILITIES MA 1.01,1.02,2.03,9.01 09/06/13 NovaCopper Inc. A1 7.01,8.01,9.01 06/30/13 AMEND OFFICE DEPOT INC DE 8.01 09/09/13 OFFICIAL PAYMENTS HOLDINGS, INC. DE 1.01 09/06/13 ONEOK INC /NEW/ OK 7.01,9.01 09/12/13 ONEOK Partners LP DE 1.01,2.03,7.01,9.01 09/09/13 ONEOK Partners LP DE 7.01,9.01 09/12/13 ORAGENICS INC FL 8.01,9.01 08/26/13 Pacira Pharmaceuticals, Inc. DE 5.02,9.01 09/11/13 PARTNERRE LTD 8.01,9.01 09/12/13 PAWS Pet Company, Inc. IL 8.01,9.01 09/10/13 PBF Energy Inc. DE 7.01 09/12/13 PDL BIOPHARMA, INC. DE 8.01,9.01 09/12/13 PEAPACK GLADSTONE FINANCIAL CORP NJ 5.02,9.01 09/10/13 PEERLESS SYSTEMS CORP DE 2.02,9.01 09/12/13 Point.360 CA 2.02,9.01 09/12/12 Polar Petroleum Corp. 1.01,2.03,9.01 09/06/13 Polar Petroleum Corp. 1.01,2.03,9.01 09/06/13 AMEND PROASSURANCE CORP DE 7.01,9.01 09/12/13 AMEND PROGENICS PHARMACEUTICALS INC DE 5.02,9.01 09/11/13 PROGRESSIVE CORP/OH/ OH 7.01,9.01 09/12/13 PUBLIC SERVICE ELECTRIC & GAS CO NJ 8.01,9.01 09/12/13 PUBLIC SERVICE ENTERPRISE GROUP INC NJ 7.01,9.01 09/12/13 PVR PARTNERS, L. P. DE 7.01,9.01 09/12/13 QUICK-MED TECHNOLOGIES INC 8.01,9.01 09/12/13 RAND WORLDWIDE INC DE 5.02 09/11/13 Raptor Pharmaceutical Corp DE 8.01,9.01 09/12/13 RBC Bearings INC 5.02,5.07,9.01 09/12/13 REGENERON PHARMACEUTICALS INC NY 5.02,9.01 09/09/13 RELM WIRELESS CORP NV 5.02 09/11/13 Renewable Energy Group, Inc. DE 5.03,9.01 09/06/13 REYNOLDS AMERICAN INC 8.01,9.01 09/12/13 Rich Pharmaceuticals, Inc. 1.01,5.02,8.01 09/06/13 RIMAGE CORP MN 1.01,3.03,8.01,9.01 09/11/13 rue21, inc. DE 7.01,8.01 09/12/13 Sanchez Energy Corp DE 1.01,9.01 09/11/13 SARATOGA RESOURCES INC /TX TX 7.01,9.01 09/12/13 SCHLUMBERGER LTD /NV/ P8 7.01 09/12/13 SELECTICA INC DE 1.01,3.02,3.03, 09/10/13 5.07,9.01 SENESCO TECHNOLOGIES INC DE 2.02,9.01 09/12/13 SILICON IMAGE INC DE 1.01,5.02 09/06/13 SILVER STREAM MINING CORP. NV 1.01,3.02,9.01 09/05/13 SIMMONS FIRST NATIONAL CORP AR 7.01,9.01 09/12/13 SINGLE TOUCH SYSTEMS INC DE 5.07 09/10/13 SONIC CORP DE 2.02,9.01 09/12/13 SONUS NETWORKS INC DE 5.02 08/28/13 AMEND SPARK NETWORKS INC DE 8.01 09/11/13 STEMCELLS INC DE 8.01,9.01 09/12/13 STERLING FINANCIAL CORP /WA/ WA 8.01,9.01 09/11/13 STRATEGIC HOTELS & RESORTS, INC 1.01,7.01,9.01 09/09/13 STUDIO ONE MEDIA, INC. DE 1.01 04/29/13 Sundance Strategies, Inc. NV 1.01,3.02,4.01,5.01, 03/29/13 AMEND 5.02,5.06,9.01 SUNLINK HEALTH SYSTEMS INC OH 5.02 09/10/13 SUPERIOR UNIFORM GROUP INC FL 9.01 07/01/13 AMEND Susser Holdings CORP DE 5.02,8.01,9.01 09/12/13 Susser Petroleum Partners LP DE 5.02,8.01,9.01 09/12/13 SYNTROLEUM CORP DE 8.01 09/12/13 Tablegate Acquisition Corp DE 5.03 09/05/13 TECO ENERGY INC FL 7.01,8.01,9.01 09/11/13 Telenav, Inc. DE 5.02 09/12/13 AMEND TERRACE VENTURES INC NV 1.01,9.01 08/22/13 TIDEWATER INC DE 8.01,9.01 09/10/13 Titanium Asset Management Corp DE 8.01,9.01 09/12/13 TJX COMPANIES INC /DE/ DE 8.01 08/23/13 TNI BIOTECH, INC. FL 3.02 09/06/13 TRANS WORLD CORP NV 5.02,9.01 09/12/13 TRC COMPANIES INC /DE/ DE 2.02,9.01 09/12/13 TREDEGAR CORP VA 7.01,9.01 09/12/13 TTM TECHNOLOGIES INC WA 2.05 09/06/13 TUCOWS INC /PA/ PA 5.07 09/11/13 TWENTY-FIRST CENTURY FOX, INC. 8.01,9.01 09/12/13 Ulta Salon, Cosmetics & Fragrance, In DE 2.02,9.01 09/12/13 UMPQUA HOLDINGS CORP OR 8.01,9.01 09/12/13 UNITED NATURAL FOODS INC DE 2.02,9.01 09/12/13 US BANCORP \DE\ DE 7.01,9.01 09/12/13 VALASSIS COMMUNICATIONS INC DE 8.01,9.01 09/09/13 VANGUARD HEALTH SYSTEMS INC DE 1.01 09/06/13 Viggle Inc. DE 1.01,3.01,8.01,9.01 09/06/13 VIRTUS INVESTMENT PARTNERS, INC. DE 1.01,8.01,9.01 09/11/13 VISA INC. DE 8.01 09/12/13 WEYERHAEUSER CO WA 1.01,2.03,7.01,9.01 09/11/13 WHITING PETROLEUM CORP DE 2.03,8.01,9.01 09/09/13 WYNN RESORTS LTD 5.03,9.01 09/09/13 XL GROUP PLC L2 1.01,2.03,9.01 09/12/13 Xtreme Oil & Gas, Inc. NV 3.03,5.01 09/12/13 ZYGO CORP DE 5.02,9.01 09/06/13