Mark Kronforst Named Chief Accountant in Division of Corporation Finance
The Securities and Exchange Commission (Commission) today announced that Mark Kronforst has been named chief accountant of its Division of Corporation Finance.
"I am very pleased that Mark Kronforst has agreed to serve as the chief accountant in the Division of Corporation Finance," said Keith Higgins, Director of the Division of Corporation Finance. "Mark combines a deep knowledge of accounting and experience in the private sector with a broad understanding of the disclosure requirements of the federal securities laws. His skills and experiences will serve us well as we address important financial reporting issues."
Mr. Kronforst has been one of the division's associate directors for disclosure operations since October 2010. He previously served in several positions within the division including as the division's deputy chief accountant. Before joining the SEC, Mr. Kronforst was the director of financial reporting for Solectron Corporation and an audit senior manager at the accounting firm of KPMG LLP.
"I am honored to take on this important role. I am also excited to return to this office and work with the very talented staff to further the division's mission," Mr. Kronforst said.
Mr. Kronforst succeeds Craig Olinger, the division's acting chief accountant, who will continue to serve as its deputy chief accountant. Mr. Kronforst received his Bachelor of Accounting degree from the University of Minnesota-Duluth and is a certified public accountant. (Press Rel. 2013-220)
Closed Meeting on Thursday, October 17, 2013 at 2:00 p.m.
The subject matter of the Closed Meeting will be: institution and settlement of injunctive actions; institution and settlement of administrative proceedings; adjudicatory matters; and other matters relating to enforcement proceedings.
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.
Previously Unknown Insider Traders in Heinz Agree to $5 Million Settlement
The Commission today announced that two brothers in Brazil have agreed to pay nearly $5 million to settle charges that they were behind suspicious trading in call options for H.J. Heinz Company the day before the company publicly announced its acquisition.
The SEC filed an emergency enforcement action earlier this year to freeze assets in a Swiss-based trading account used to reap more than $1.8 million from trading in advance of the Heinz announcement. The SEC's immediate move the day after the announcement ensured the illicit profits could not be released out of the account while the investigation into the then-unknown traders continued.
In an amended complaint filed today in federal court in Manhattan, the SEC alleges that the order to purchase the Heinz options was placed by Rodrigo Terpins while he was vacationing at Walt Disney World in Orlando, and the trading was based on material non-public information that he received from his brother Michel Terpins. The trades were made through an account belonging to a Cayman Islands-based entity named Alpine Swift that holds assets for one of their family members. Rodrigo Terpins purchased nearly $90,000 in option positions in Heinz the day before the announcement, and those positions increased dramatically by nearly 2,000 percent the next day.
The Terpins brothers and Alpine Swift, which has been named as a relief defendant for the purposes of recovering ill-gotten gains, have agreed to disgorge the entire $1,809,857 in illegal profits made from trading Heinz options. The Terpins brothers also will pay $3 million in penalties. The settlement is subject to court approval.
"Rodrigo and Michel Terpins obtained confidential information prior to any public awareness that a Heinz deal was in the works, and they exploited it to the disadvantage of all other traders in the marketplace," said Sanjay Wadhwa, Senior Associate Director for Enforcement in the SEC's New York Regional Office. "Those who use foreign accounts to commit insider trading in the U.S. markets should know that their activities can still be tracked and they will be held accountable by the SEC for their actions."
According to the SEC's amended complaint, Alpine Swift's brokerage account was used to purchase 2,533 out-of-the-money June $65 calls. This was effectively a wager that Heinz's stock would increase in value by approximately $5 per share. The trade was then executed through an omnibus account at Goldman Sachs' Zurich office. An omnibus account has the aggregate positions and transactions of a firm and its underlying customers without disclosing the identities of the beneficial owners or customers.
The SEC alleges that prior to the February 14 announcement that Berkshire Hathaway and 3G Capital agreed to acquire Heinz in a deal valued at $28 billion, Michel Terpins learned that an investment consortium including 3G Capital was about to announce a major acquisition. He found out that Heinz was the target. Michel Terpins then provided the non-public information to Rodrigo Terpins, who placed the trades on February 13. Rodrigo Terpins communicated with a broker who cautioned him that his firm rated Heinz a "sell." But Rodrigo Terpins instructed the broker to place the trade anyway. The timing, size, and profitability of the trades as well as the lack of a prior history of Heinz trading in the Alpine Swift account made the transactions highly suspicious in the wake of the Heinz announcement, hence the SEC's emergency action at the time.
In addition to the monetary sanctions, the proposed final judgments to which Rodrigo and Michel Terpins consented without admitting or denying the allegations permanently enjoin them from future violations of Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5.
The SEC's investigation, which is continuing, has been conducted by Megan Bergstrom, David S. Brown, and Diana Tani in the Los Angeles office with assistance from Charles D. Riely in the New York office. They are members of the SEC Enforcement Division's Market Abuse Unit. The case has been supervised by Daniel M. Hawke, chief of the unit, and Sanjay Wadhwa. The SEC appreciates the assistance of the Swiss Financial Market Supervisory Authority. (Press Rel. 2013-219; LR-22841)
Two Penny Stock Promoters Indicted for Securities Fraud Following the SEC's Investigation of ConnectAJet.com, Inc.
On September 11, 2013, the United States Attorney for the Northern District of Texas obtained a Grand Jury indictment against Jason Wynn and Martin Cantu for their role in a conspiracy to defraud prospective investors in a penny stock company that they controlled, ConnectAJet.com, Inc. ("ConnectAJet"). The indictment was unsealed on September 19. According to ConnectAJet's press releases, ConnectAJet was developing a first-of-its-kind online booking system for private jet charters. The indictment alleges that – to artificially boost demand for ConnectAJet stock – Wynn and Cantu issued several false public statements and advertisements that misled potential investors about (1) the progress and status of the company's real-time booking system, (2) ConnectAJet's relationships with other companies in the private jet industry, and (3) ConnectAJet's customer base. Based on that conduct, the indictment charges Wynn and Cantu with Conspiracy to Commit Securities Fraud in violation of Sections 10(b) and 32 of the Securities Exchange Act of 1934 (the "Exchange Act") and Aiding and Abetting Securities Fraud under those two provisions.
The allegations in the criminal indictment stem from the same misconduct underlying the Securities and Exchange Commission's (the "Commission's") prior investigation of ConnectAJet and the Commission's prior civil enforcement actions against Wynn and Cantu. On March 13, 2008, the Commission sued Jason Wynn and others for their role in a series of illegal, unregistered stock offerings in several penny stock companies, including ConnectAJet. SEC v. Reynolds, et al., Case No. 3:08-cv-00438-B (N.D. Tex.). In its Complaint, the Commission alleged that Wynn repeatedly engaged in a "pump and dump" of ConnectAJet and other companies. The Complaint alleged that for each company, Wynn and his fellow penny stock promoters (a) organized a reverse merger of the company into a public shell, (b) purchased large blocks of the company's stock at pennies per share in a bogus unregistered private offering, (c) created initial trading volume for the stock by selling some shares to a tightly controlled group of friends and family members, (d) touted the stock through spam e-mail, sham internet sites, and millions of direct mail advertisements, and then (e) dumped their shares on the investing public without the protection of registration at prices grossly inflated by their promotional activity. On October 13, 2011, the Court entered partial judgment against Jason Wynn based on his consent and ordered that Wynn be permanently enjoined from further violations of the antifraud and registration provisions of federal securities law and be permanently barred from participating in any offerings of penny stock. On July 11, 2013, the Court further ordered that Wynn and his corporate proxies pay $8,778,887 in disgorgement and prejudgment interest and $1,300,000 in civil penalties.
On September 2009, the Commission separately sued Martin T. Cantu and others in SEC v. ConnectAJet.com, Inc. et al., Case No. 3:09-cv-01742-B (N.D. Tex.). The Commission alleged that Cantu participated in the scheme to "pump and dump" ConnectAJet stock and issued several false press releases and advertisements to further the scheme. On July 23, 2010, the Commission obtained a judgment against Cantu that (a) enjoined him from further violations of the antifraud and registration provisions of federal securities law, (b) permanently barred him from serving as an officer and director of a public company, (c) permanently barred him from participating in a penny stock offering, (d) required him to pay $632,327 in disgorgement and prejudgment interest, and (e) required him to pay a civil penalty of $260,000. [United States v. Jason Wynn and Martin Cantu, Case No. 13-cr-00347-K (N.D. Tex.)] (Rel. LR-22839)
Commission Obtains Judgment by Consent Against Charles J. Dushek, Charles S. Dushek, and Capital Management Associates Inc.
On October 9, 2013, the Honorable Gary Feinerman of the United States District Court for the Northern District of Illinois entered judgments against defendants Charles J. Dushek, Charles S. Dushek, and Capital Management Associates, Inc. The judgments, to which the defendants consented without admitting or denying the allegations in the Complaint, permanently enjoin the defendants from future violations of certain antifraud provisions of the federal securities laws and order each defendant to pay disgorgement, prejudgment interest, and civil penalties in an amount to be determined by the court.
In its Complaint, the Commission alleges that the Dusheks used their Lisle, Illinois-based investment advisory firm, Capital Management Associates, Inc. (CMA), to defraud CMA clients by conducting a "cherry picking" scheme that garnered the Dusheks nearly $2 million in illicit profits. The Complaint alleges that the Dusheks placed millions of dollars in securities trades without designating in advance whether they were trading personal funds or client funds. They delayed allocating the trades so they could cherry pick winning trades for their personal accounts and dump losing trades on the accounts of unwitting clients at CMA. Meanwhile, CMA misrepresented the firm's proprietary trading activities to clients.
The judgments permanently enjoin each of the defendants from violating Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, and Sections 206(1) and (2) of the Investment Advisers Act of 1940. The judgments also order each of the defendants to pay disgorgement, prejudgment interest thereon, and civil penalties, but leave the determination of the amount of such monetary relief to the court upon the Commission's motion. [SEC v. Charles J. Dushek, et al., Civil Action No. 13-cv-3669 (N.D. Ill., filed May 16, 2013)] (Rel. LR-22840)
In the Matter of Mark Gasarch
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 Mark Gasarch (Gasarch).
The Order finds that Gasarch, age 72, is an attorney licensed to practice law in the State of New York. The Order further finds that on September 26, 2013, a final judgment was entered against Gasarch, permanently enjoining him from aiding or abetting future violations of Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, in the civil action entitled Securities and Exchange Commission v. Petro-Suisse Ltd., et al., Civil Action Number 12-CV-6221 (AJN), filed in the United States District Court for the Southern District of New York. The court ordered Gasarch jointly and severally liable with Petro-Suisse Ltd. (Petro-Suisse) to pay $8,370,000 in disgorgement, deemed satisfied by the previous payments made by Petro-Suisse to Petro-Suisse limited partnership investors, and a $130,000 civil penalty.
The Commission's complaint alleged that, between 2003 and 2006, in connection with the purchase and sale of limited partnership interests offered by Petro-Suisse to finance the drilling of oil wells in Trinidad, Gasarch, as Petro-Suisse's legal counsel, drafted 21 private placements memorandums (PPMs) that contained materially false and misleading information. The complaint further alleges that Petro-Suisse solicited investments in the limited partnership interests using the PPMs that contained false and misleading statements.
Based on the above, the Order suspends Gasarch from appearing or practicing before the Commission as an attorney for five years, with a right to reapply for reinstatement after five years from the date of the Order. Gasarch consented to the issuance of the Order without admitting or denying the findings in the Order except he admitted the entry of the judgment against him. (Rel. 34-70656)
In the Matter of John Lazorchak, 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 against John Lazorchak, CPA (Lazorchak).
The Order finds that Lazorchak is a certified public accountant licensed to practice in the state of New Jersey who, from 2007 until his termination in November 2012, served as Director of Financial Reporting at Celgene Corp., a biopharmaceutical company with a principal place of business in Summit, New Jersey. The Order further finds that, on October 7, 2013, judgment was entered against Lazorchak, permanently enjoining him, by consent, from future violations of Sections 10(b) and 14(e) of the Securities Exchange Act of 1934 and Rules 10b-5 and 14e-3 thereunder, in the civil action entitled SEC v. Lazorchak, et al.,Civil Action Number 12-7164 (KSH), in the United States District Court for the District of New Jersey.
The Order further finds that the Commission's complaint in SEC v. Lazorchak, et al. alleged, among other things, that, as part of an insider trading scheme, Lazorchak used his position at Celgene, and his access to the company's confidential information, to tip material, nonpublic information to downstream tippees, both directly and through an intermediary participant in the scheme. These tips included material, nonpublic information regarding Celgene's acquisitions of Pharmion Corp. and Abraxis Bioscience, Inc., Celgene's corporate earnings, and Celgene's withdrawal of a request to expand the use of the drug Revlemid. In addition, the complaint alleged that an insider at Stryker Corp., who was a friend of Lazorchak, tipped material, nonpublic information regarding Orthovita Inc.'s impending acquisition of Stryker Corp. to Lazorchak, and that Lazorchak again tipped that information both directly and through an intermediary to downstream tippees. The complaint further alleged that, as part of this scheme, Lazorchak received kickbacks in the form of cash payments in exchange for the information he tipped. Finally, the complaint alleged that in the spring of 2008, Lazorchak misled regulators during an inquiry into trading preceding the Celgene/ Pharmion transaction.
Based on the above, the Order suspends Lazorchak from appearing or practicing before the Commission as an accountant. Lazorchak consented to the issuance of the Order. ( Rel. 34-70658)
In The Matter of Mark S. Cupo, 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 against Mark S. Cupo, CPA (Cupo).
The Order finds that Cupo is a certified public accountant licensed to practice in the state of New Jersey. From 2002 until 2010, Cupo served as Senior Director of Accounting and Reporting at Sanofi, a pharmaceutical company incorporated in France with the principal office of its U.S. subsidiary located in Bridgewater, New Jersey. From 2010 to his resignation in November 2012, Cupo served as Director of Shared Services at Sanofi.
The Order finds that, on October 8, 2013, judgment was entered against Cupo, permanently enjoining him, by consent, from future violations of Sections 10(b) and 14(e) of the Securities Exchange Act of 1934 and Rules 10b-5 and 14e-3 thereunder, in the civil action entitled SEC v. Lazorchak, et al., Civil Action Number 12-7164 (KSH), in the United States District Court for the District of New Jersey.
The Order further finds that the Commission's complaint in SEC v. Lazorchak, et al. alleged, among other things, that, as part of an insider trading scheme, an insider at Celgene Corp. (Celgene) tipped material, nonpublic information to Cupo regarding Celgene's acquisitions of Pharmion Corp. and Abraxis Bioscience, Inc., Celgene's corporate earnings, and Celgene's withdrawal of a request to expand the use of the drug Revlemid. The complaint also alleged that Cupo, acting as the middle-man in this scheme, then tipped that information to two downstream tippees. In addition, the complaint alleged that an insider at Stryker Corp. tipped material, nonpublic information regarding Orthovita Inc.'s impending acquisition of Stryker Corp. indirectly to Cupo, and that Cupo tipped that information to two downstream tippees. Further, the complaint alleged that Cupo used his position at Sanofi, and his access to the company's confidential information, to tip material, nonpublic information regarding Sanofi's acquisition of Chattem, Inc. to two downstream tippees. Finally, the complaint alleged that, as part of this scheme, Cupo received kickbacks in the form of cash payments in exchange for the information he tipped.
Based on the above, the Order suspends Cupo from appearing or practicing before the Commission as an accountant. Cupo consented to the issuance of the Order. (Rel. 34-70659)
Immediate Effectiveness of Proposed Rule Change
A proposal filed by the New York Stock Exchange LLC amending Rule 2 to specify that the definition of an approved person does not include a governmental entity and amending Rule 304 to provide that if a governmental entity directly or indirectly owns a member organization, then the member organization must identify such governmental entity to the Exchange has become immediately effective pursuant to Section 19(b)(3) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of October 14th. (Rel. 34-70652)
A proposal filed by NYSE MKT LLC amending Rule 2 - Equities to specify that the definition of an approved person does not include a governmental entity and amending Rule 304 - Equities to provide that if a governmental entity directly or indirectly owns a member organization, then the member organization must identify such governmental entity to the Exchange has become immediately effective pursuant to Section 19(b)(3) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of October 14th. (Rel. 34-70653)
A proposed rule change filed by the International Securities Exchange, LLC to amend its Schedule of Fees (SR-ISE-2013-51) 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 October 14th. (Rel. 34-70657)
A proposed rule change filed by NASDAQ OMX BX, Inc. (SR-BX-2013-054) to amend the fee schedule under Exchange Rule 7018(a) with respect to transactions in securities priced at $1 per share or greater 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 October 14th. (Rel. 34-70655)
Notice of Proposed Rule Change
NYSE Arca, Inc. has filed a proposed rule change (SR-NYSEArca-2013-92) pursuant to Section 19(b)(1) of the Securities Exchange Act of 1934 and Rule 19b-4 thereunder to amend NYSE Arca Equities Rules 7.31, 7.32, 7.37, and 7.38 in order to comprehensively update rules related to the exchange's order types and modifiers. Publication is expected in the Federal Register during the week of October 14th. (Rel. 34-70637)
Approval of a Proposed Rule Change
The Commission approved a proposed rule change (SR-PHLX-2013-76) submitted by NASDAQ OMX PHLX LLC pursuant to Section 19(b)(2) of the Securities Exchange Act of 1934 to end the different treatment of orders of less than 50 contracts entered into Phlx's Price Improvement XL auction. Publication is expected in the Federal Register during the week of October 14th. (Rel. 34-70654)
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-1 NMI Holdings, Inc., 2100 POWELL STREET, 12TH FLOOR, EMERYVILLE, CA, 94608, (855) 530-6642 - 0 ($25,000,000.00) Equity, (File 333-191635 - Oct. 9) (BR. 01B) S-8 Burlington Stores, Inc., 1830 ROUTE 130 NORTH, BURLINGTON, NJ, 08016, (609) 387-7800 - 0 ($135,258,222.47) Equity, (File 333-191637 - Oct. 9) (BR. 02) F-1 Whisonant Matthew, 678-343-5499 - 36,330 ($25.00) Non-Convertible Debt, (File 333-191640 - Oct. 9) (BR. ) S-8 Pattern Energy Group Inc., PIER 1, BAY 3, SAN FRANCISCO, CA, 94111, (415) 283-4000 - 3,000,000 ($69,030,000.00) Equity, (File 333-191641 - Oct. 9) (BR. 02A) S-8 EWaste Systems, Inc., 101 FIRST STREET, NUMBER 493, LOS ALTOS, CA, 94022, 650-283-2907 - 25,000,000 ($862,500.00) Equity, (File 333-191642 - Oct. 9) (BR. 02) S-1 TREVENA INC, 1018 WEST 8TH AVENUE, SUITE A, KING OF PRUSSIA, PA, 19406, 610-354-8840 - 0 ($86,250,000.00) Equity, (File 333-191643 - Oct. 9) (BR. 01A) S-8 Ocera Therapeutics, Inc., 12651 HIGH BLUFF DRIVE, SUITE 230, SAN DIEGO, CA, 92130, 858-436-3900 - 0 ($538,928.00) Equity, (File 333-191644 - Oct. 9) (BR. 01B) S-1 WaferGen Bio-systems, Inc., 7400 PASEO PADRE PARKWAY, FREMONT, CA, 94555, (510) 651-4450 - 10,949,689 ($20,256,924.65) Equity, (File 333-191645 - Oct. 9) (BR. 10B) S-8 Diamond Foods Inc, 1050 SOUTH DIAMOND STREET, STOCKTON, CA, 95205 7087, 209 467 6000 - 0 ($9,373,473.96) Equity, (File 333-191646 - Oct. 9) (BR. 04B) S-3ASR Kraft Foods Group, Inc., THREE LAKES DRIVE, NORTHFIELD, IL, 60093, 847-646-2000 - 0 ($0.00) Unallocated (Universal) Shelf, (File 333-191647 - Oct. 9) (BR. 04A) S-1 Sysorex Global Holdings Corp., 3375 SCOTT BLVD, SUITE 440, SANTA CLARA, CA, 95054, (408) 702-2167 - 4,738,000 ($23,828,000.00) Equity, (File 333-191648 - Oct. 9) (BR. 03A)
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 ACURA PHARMACEUTICALS, INC NY 8.01,9.01 0/09/13 ADTRAN INC DE 2.02,9.01 0/08/13 AJS Bancorp, Inc. MD 8.01,9.01 0/09/13 ALCOA INC PA 2.02,9.01 0/09/13 AMERICAN ENERGY GROUP LTD NV 4.01,9.01 09/20/13 AMERICAN SUPERCONDUCTOR CORP /DE/ DE 1.01,2.03,3.02,9.01 0/09/13 ARIAD PHARMACEUTICALS INC DE 8.01,9.01 0/09/13 ARUBA NETWORKS, INC. DE 8.01,9.01 0/09/13 Ascena Retail Group, Inc. DE 7.01,9.01 0/09/13 ASTRONICS CORP NY 9.01 07/18/13 AMEND Atlas Resource Partners, L.P. DE 9.01 07/31/13 AMEND BANK JOS A CLOTHIERS INC /DE/ DE 7.01,8.01,9.01 0/09/13 BELDEN INC. DE 1.01,1.02,2.03,9.01 0/03/13 BIO RAD LABORATORIES INC DE 4.01 0/08/13 Bio-Matrix Scientific Group, Inc. DE 8.01 0/09/13 BIODELIVERY SCIENCES INTERNATIONAL IN DE 8.01,9.01 0/09/13 Black Elk Energy Offshore Operations, TX 1.01 0/07/13 BOOKS A MILLION INC DE 4.01,9.01 0/04/13 Bullfrog Gold Corp. DE 9.01 0/09/13 CACI INTERNATIONAL INC /DE/ DE 1.01,7.01,9.01 0/09/13 Calpian, Inc. TX 1.01,3.02,3.03, 10/09/13 5.03,9.01 Campus Crest Communities, Inc. MD 1.01,2.03,3.03, 10/03/13 5.03,9.01 CASTLE A M & CO MD 2.02,9.01 0/08/13 CATERPILLAR INC DE 5.03,9.01 0/09/13 CENTURY BANCORP INC MA 2.02,9.01 0/08/13 CHEESECAKE FACTORY INC DE 2.02,9.01 0/09/13 CHEVRON CORP DE 2.02 0/09/13 CIMETRIX INC NV 1.01,9.01 0/01/13 CITRIX SYSTEMS INC DE 2.02,9.01 0/09/13 CMG HOLDINGS GROUP, INC. NV 8.01 0/09/13 CNH Capital LLC DE 1.01,2.03,9.01 0/08/13 CODORUS VALLEY BANCORP INC PA 8.01,9.01 0/08/13 Coeur Mining, Inc. DE 1.04 0/03/13 COSTCO WHOLESALE CORP /NEW WA 2.02,9.01 0/09/13 CREDIT ONE FINANCIAL INC FL 1.01,9.01 0/09/10 Crestwood Midstream Partners LP DE 1.01,1.02,3.01, 10/04/13 AMEND 3.03,5.02,5.03,5.07,8.01,9.01 CYTORI THERAPEUTICS, INC. DE 5.02,9.01 0/07/13 CYTRX CORP DE 1.01,8.01,9.01 0/08/13 Del Frisco's Restaurant Group, Inc. DE 2.02,8.01,9.01 0/09/13 DEPOMED INC CA 2.01,9.01 07/26/13 AMEND DS HEALTHCARE GROUP, INC. FL 9.01 1/01/12 AMEND EASTMAN CHEMICAL CO DE 5.03,9.01 0/03/13 EATON VANCE CORP MD 5.02,5.07,9.01 0/04/13 ELECTRO RENT CORP CA 2.02,9.01 0/03/13 Enduro Royalty Trust DE 8.01 0/09/13 ENZON PHARMACEUTICALS INC DE 5.02 0/07/13 EPAM Systems, Inc. DE 2.02,5.02,9.01 0/08/13 EveryWare Global, Inc. DE 5.02 0/07/13 Excel Trust, Inc. MD 1.01,2.03,8.01,9.01 0/08/13 EXOPACK HOLDING CORP 5.02,9.01 0/09/13 FAMILY DOLLAR STORES INC DE 2.02,7.01,9.01 0/09/13 FASTENAL CO MN 2.02,9.01 0/09/13 FIRST FINANCIAL BANCORP /OH/ OH 5.02 0/03/13 FIRST SOLAR, INC. DE 2.05,2.06 0/03/13 FLAGSTAR BANCORP INC MI 5.02,9.01 0/03/13 FORMCAP CORP. NV 3.02 0/09/13 FREQUENCY ELECTRONICS INC DE 5.07 0/08/13 FSP GALLERIA NORTH CORP .01,9.01 0/04/13 FURNITURE BRANDS INTERNATIONAL INC DE 1.01,2.03,7.01,9.01 0/02/13 FUTURA PICTURES, INC. DE 5.02 0/09/13 Gas Natural Inc. OH 1.01,9.01 08/06/13 GEO GROUP INC FL 1.01,2.03,8.01,9.01 0/03/13 Glenwalk Acquisition Corp DE 5.03 0/09/13 GLOBALSCAPE INC DE 5.02,9.01 0/08/13 GRANDPARENTS.COM, INC. DE 1.01,1.02,3.02,8.01 0/04/13 GRANT PARK FUTURES FUND LIMITED PARTN IL 7.01,9.01 0/04/13 Greenbacker Renewable Energy Co LLC DE 1.01,5.03,9.01 0/09/13 GROUP 1 AUTOMOTIVE INC DE 7.01,9.01 0/07/13 GSP-2, INC. NV 5.02,9.01 09/30/13 H&R BLOCK INC MO 1.02 0/08/13 HEALTH CARE REIT INC /DE/ DE 8.01,9.01 0/07/13 HEALTH NET INC DE 8.01 0/02/13 HEWLETT PACKARD CO DE 7.01,9.01 0/09/13 Home Federal Bancorp, Inc. of Louisia LA 7.01,9.01 0/09/13 ICF International, Inc. DE 5.02 0/05/13 ICON ECI FUND FIFTEEN, L.P. DE 8.01 0/07/13 ICON Equipment & Corporate Infrastruc DE 8.01 09/18/13 ICON Equipment & Corporate Infrastruc DE 8.01 0/07/13 Idaho North Resources Corp. ID 4.01,9.01 0/09/13 IMMUNOMEDICS INC DE 1.02,9.01 0/03/13 INFRASTRUCTURE MATERIALS CORP. DE 3.02,9.01 0/08/13 Inka Productions Corp. NV 3.02 0/04/13 J C PENNEY CO INC DE 5.02,9.01 0/07/13 JARDEN CORP DE 1.01,2.01,2.03,9.01 0/03/13 K12 INC DE 8.01,9.01 0/08/13 KBS Strategic Opportunity REIT, Inc. MD 1.01 0/08/13 LAKELAND FINANCIAL CORP IN 7.01 0/08/13 Landmark Apartment Trust of America, 2.01,3.02,9.01 0/03/13 Laredo Resources Corp. NV 8.01,9.01 0/09/13 LEFT BEHIND GAMES INC. HI 1.01,4.02,5.02,9.01 0/08/13 LEUCADIA NATIONAL CORP NY 8.01,9.01 0/09/13 Lyynks Inc. NV 8.01 0/07/13 MAGELLAN HEALTH SERVICES INC DE 8.01 0/09/13 MAGNUM HUNTER RESOURCES CORP DE 5.02,7.01,9.01 0/07/13 MDU COMMUNICATIONS INTERNATIONAL INC DE 2.04,3.03 0/03/13 MEDICINES CO /DE DE 9.01 08/05/13 AMEND MICHAELS STORES INC DE 5.02 0/03/13 MID AMERICA APARTMENT COMMUNITIES INC TN 1.01,7.01,9.01 0/08/13 MINDEN BANCORP, INC. LA 7.01,9.01 0/08/13 Mistras Group, Inc. DE 2.02,9.01 0/08/13 Mobiquity Technologies, Inc. NY 7.01,9.01 0/09/13 MOSAIC CO 5.07 0/03/13 N-VIRO INTERNATIONAL CORP DE 8.01,9.01 0/08/13 Neurotrope, Inc. NV 3.02,5.02,8.01,9.01 0/02/13 NOBLE ENERGY INC DE 1.01,2.03,9.01 0/03/13 NovaCopper Inc. A1 2.02,9.01 0/09/13 NOVELOS THERAPEUTICS, INC. DE 5.02,7.01,9.01 0/04/13 OMEGA COMMERCIAL FINANCE CORP WY 1.01,3.02,9.01 0/08/13 OmniAmerican Bancorp, Inc. MD 2.05,5.02,9.01 0/09/13 ONEOK INC /NEW/ OK 7.01,9.01 0/09/13 ONEOK Partners LP DE 7.01,9.01 0/09/13 ORIGINOIL INC NV 3.02 0/07/13 OXIGENE INC DE 4.02 0/05/13 PACIFIC GOLD CORP NV 1.01,9.01 0/02/13 POWERSECURE INTERNATIONAL, INC. DE 8.01,9.01 0/08/13 PREMIER EXHIBITIONS, INC. FL 2.02,9.01 0/09/13 PROGRESSIVE CORP/OH/ OH 2.02,9.01 0/09/13 PURE BIOSCIENCE, INC. DE 5.02,9.01 0/08/13 RANCHER ENERGY CORP. NV 1.01,2.01,5.06,9.01 0/03/13 RED MOUNTAIN RESOURCES, INC. FL 3.02,8.01,9.01 0/03/13 REVLON CONSUMER PRODUCTS CORP DE 2.01,2.03,9.01 0/09/13 REVLON INC /DE/ DE 2.01,2.03,9.01 0/09/13 RGC RESOURCES INC VA 1.01,9.01 0/07/13 RPM INTERNATIONAL INC/DE/ DE 2.02,9.01 0/09/13 RUBY TUESDAY INC GA 2.02,9.01 09/03/13 Samson Oil & Gas LTD C3 5.02,9.01 0/03/13 SCHMITT INDUSTRIES INC OR 5.07 0/04/13 SecureAlert, Inc. UT 3.02 0/09/13 Shire plc 8.01,9.01 0/09/13 SOLERA HOLDINGS, INC DE 1.01 0/09/13 SPHERIX INC DE 2.01,8.01,9.01 09/09/13 AMEND SPRINT Corp DE 8.01,9.01 0/09/13 Star Gold Corp. NV 3.02 0/04/13 Straight Path Communications Inc. DE 7.01,9.01 0/08/13 SYNAPTICS INC DE 1.01,2.02,3.02,9.01 0/09/13 TEAM INC TX 8.01,9.01 0/09/13 Tim Hortons Inc. A6 1.01,2.03,9.01 0/04/13 TRAC Intermodal LLC DE 5.02,9.01 0/08/13 TRANS LUX CORP DE 8.01,9.01 0/09/13 TRANSCAT INC OH 8.01,9.01 0/04/13 TRI COUNTY FINANCIAL CORP /MD/ MD 8.01,9.01 0/08/13 TWENTY-FIRST CENTURY FOX, INC. 8.01,9.01 0/09/13 UNITIL CORP NH 1.01,2.03,9.01 0/04/13 Victory Electronic Cigarettes Corp NV 7.01,9.01 0/09/13 VILLAGE SUPER MARKET INC NJ 2.02,9.01 0/02/13 Zep Inc. DE 2.02,7.01,9.01 0/09/13 Zumiez Inc WA 7.01,9.01 0/09/13