SEC NEWS DIGEST Issue 2007-107 June 5, 2007 COMMISSION ANNOUNCEMENTS CHAIRMAN COX TO TESTIFY Christopher Cox, Chairman, U.S. Securities and Exchange Commission, will testify before the House Committee on Small Business on Tuesday, June 5, 2007. Chairman Cox's testimony, which concerns Section 404 of the Sarbanes-Oxley Act and Small Business, will be delivered in Room 2360 of the Rayburn House Office Building at 2:00 p.m. THOMAS R. SMITH, JR. HAS JOINED SEC'S DIVISION OF INVESTMENT MANAGEMENT AS SENIOR ADVISOR Leading mutual fund lawyer Thomas R. Smith, Jr. has joined the SEC's Division of Investment Management as a Senior Advisor to Division Director Andrew J. Donohue. "Tom Smith is a senior statesman of the federal securities bar with significant experience in the Investment Company and Investment Advisers Acts of 1940," said Donohue. "I have tremendous respect for Tom's intellect, tenacity and desire to serve America's investors by sharing his extensive knowledge and understanding of the federal securities laws." Mr. Smith stated, "As a private practitioner, I have long admired the mission and work of the Securities and Exchange Commission. I am pleased that I now have an opportunity to join in that mission and assist with the important investor oriented initiatives underway in the Division of Investment Management." Prior to joining the Division of Investment Management, Mr. Smith was a partner with the New York office of Sidley Austin LLP. Mr. Smith previously served as Managing Partner of Brown & Wood LLP from 1996 until the firm's merger with Sidley Austin in 2001, and served as Vice Chairman of the combined firm from 2001 through 2003. Mr. Smith began his legal career with Brown & Wood LLP in 1963 and was named partner in 1971. Throughout his career, Mr. Smith's practice has focused on representing mutual funds and other investment companies, as well as investment advisers and independent fund directors. For 15 years, Mr. Smith was Co-Chair of the Subcommittee on Investment Companies and Investment Advisers of the Federal Regulation of Securities Committee of the Section on Business Law of the American Bar Association. He was also Co-Chair of the Committee's Task Force which produced Fund Director's Guidebook. Mr. Smith is a regular speaker at mutual fund conferences and has written extensively on investment company matters. Mr. Smith earned his LL.B. from the University of Virginia School of Law in 1963 and his A.B. from Princeton University in 1960. (Press Rel. 2007-110) RULES AND RELATED MATTERS FINAL RULES TO IMPLEMENT THE CREDIT RATING AGENCY REFORM ACT OF 2006 On May 23, 2007, the Commission adopted final rules to implement provisions of the Credit Rating Agency Reform Act of 2006 (Public Law No. 109-291), which was enacted on Sept. 29, 2006. The Credit Rating Agency Reform Act defines the term "nationally recognized statistical rating organization" (NRSRO), provides authority for the Commission to implement registration, recordkeeping, financial reporting, and oversight rules with respect to registered credit rating agencies, and directs the Commission to issue final rules no later than 270 days after its enactment (or by June 26, 2007). Publication of the final rule is expected in the Federal Register during the week of June 11. (Rel. 34-55857) ENFORCEMENT PROCEEDINGS IN THE MATTER OF AIRBOMB.COM, INC., ET AL. An administrative law judge issued an Order Making Findings and Revoking Registrations by Default (Default Order) in the matter of Airbomb.com, Inc., et al. The Default Order finds that each Respondent failed to comply with Section 13(a) of the Securities Exchange Act of 1934 (Exchange Act) and Exchange Act Rules 13a-1 and 13a-13 by repeatedly failing to meet their obligations to file timely periodic reports. The administrative law judge, acting pursuant to Section 12(j) of the Exchange Act, revoked the registration of each class of registered securities of Respondents Airbomb.com, Inc., Internetstudios.com, Inc., Megamedia Networks, Inc., and World Cyberlinks Corp. (Rel. 34- 55855; File No. 3-12620) IN THE MATTER OF INTERNATIONAL BUSINESS MACHINES CORPORATION The Commission announced today a settled enforcement action against International Business Machines Corporation (IBM) for making materially misleading statements in a chart concerning the impact that the company's decision to expense employee stock options would have on its first quarter 2005 (1Q05) and fiscal year 2005 (FY05) financial results. The misleading chart caused analysts to lower their earnings per share estimates for the company. The Commission found that IBM provided the misleading information during an April 5, 2005 conference call with analysts. The call was simultaneously webcast, and a transcript and the accompanying exhibits were filed with the Commission in a Form 8-K. During the call, IBM announced that beginning in 1Q05 it would report stock options as an expense in its financial statements and advised analysts to adjust their earnings models to account for the change. At the time, IBM expected that its stock options expense for 1Q05 would have a $0.10 impact on first quarter EPS results and estimated a $0.39 impact on FY05 EPS results. However, IBM did not disclose this information. IBM included a misleading chart in its presentation which, to many analysts, conveyed that the EPS impact of IBM's stock options expense would be $0.14 for 1Q05 and $0.55 for FY05. After IBM's April 5 announcement, the majority of analysts reduced their EPS estimates by these amounts. The Commission's Order finds that IBM did not disclose its expected stock options expense because it was concerned that analysts would add back to their EPS estimates any year-to-year reduction in the options expense instead of using the reduction to off-set an unrelated, previously-announced increased pension expense. According to the Order, management wanted to avoid this outcome because it would have increased the expected growth rate that analysts had set for IBM, which would have been difficult for the company to achieve because of the year-to-year increase in pension expense. On April 14, 2005, IBM announced its 1Q05 financial results and disclosed earnings of $0.85 per share, which was $0.05 less than the amount that many analysts were expecting following the April 5 presentation. IBM also disclosed that its equity compensation expense was $0.10 per share for 1Q05, or $0.04 lower than what many analysts had understood IBM's April 5 misleading chart to have indicated it would be. IBM's stock price dropped $6.94 the next day, or over 8%, closing at $76.33. The Commission found that IBM violated Section 13(a) of the Securities Exchange Act of 1934 and Rules 13a-11 and 12b-20 thereunder. Without admitting or denying the Commission's findings, IBM consented to the issuance of the Order, which requires IBM to cease and desist from committing or causing violations of these provisions. Rel. 34-55858; File No.3-12652; Press Rel. 109) SEC v. MICHAEL J. SNYDER The Commission today filed civil fraud charges against Michael J. Snyder, the former CEO of Red Robin Gourmet Burgers, Inc. (Red Robin), arising from Snyder's misrepresentation of personal travel expenses as business expenses to Red Robin and its accountants. The Commission's complaint, filed in the U.S. District Court for the District of Colorado, alleges that Snyder's misrepresentations caused Red Robin to fail to report material amounts of Snyder's compensation in Commission filings for the years 2002 through 2004. Red Robin, headquartered in Greenwood Village, Colorado, owns and franchises a chain of restaurants in the United States and Canada. The Commission's complaint alleges that, during 2002, 2003 and 2004, Snyder incurred personal travel expenses of roughly $1.2 million for charter jet travel, and hotel and dinner expenses. The Complaint further alleges that Snyder submitted expense reports and invoices to Red Robin for payment of these personal expenses, misrepresenting that a business purpose existed for the charter jet trips and hotel and dinner expenses, failing to report the presence of personal guests on the trips, and failing to accurately report the destinations of the charter flights. The Commission's complaint charges Snyder with violations of Sections 10(b) and 14(a) of the Securities and Exchange Act of 1934 (Exchange Act) and Rules 10b-5 and 14a-9 thereunder, and Section 17(a) of the Securities Act of 1933. The complaint further charges Snyder with violations of Section 13(b)(5) of the Exchange Act and Rules 13b2-1 and 13b2-2 thereunder, and with aiding and abetting Red Robin's violations of Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act and Rules 12b-20 and 13a-1 thereunder, and with directly violating Rule 13a-14. The Commission's complaint seeks a permanent injunction, civil penalties, and an order barring Snyder from serving as an officer or director of a public company. Without admitting or denying the allegations in the Commission's complaint, Snyder consented to the entry of a final judgment permanently enjoining him from violating or aiding and abetting violations of the federal securities laws listed above. Snyder also consented to the imposition of a $250,000 civil penalty, and an officer and director bar. [SEC v. Michael J. Snyder, USDC, District of Colorado, Civil Action No. 07-CV-01162)] (LR-20142) COURT ENTERS FINAL JUDGMENT AGAINST LOUISIANA INVESTMENT ADVISER ACCUSED OF MISAPPROPRIATING CLIENT FUNDS The Commission announced today that the Massachusetts federal district court entered a Final Judgment by consent on June 4, 2007, against defendant Rajeev Johar, of West Monroe, Louisiana, in connection with a civil injunctive action filed by the Commission against Johar, his partner, and Entrust Capital Management, Inc., a Worcester, Massachusetts-based investment advisory firm. The final judgment enjoined Johar, a principal of Entrust, from engaging in future violations of the antifraud provisions of the federal securities laws and ordered him to pay $446,276 in disgorgement, plus prejudgment interest of $58,557 and a civil penalty of $120,000. The Commission originally filed its action against Entrust and others on April 12, 2005, and filed an amended complaint adding Johar as a defendant on Sept. 14, 2005. The amended complaint alleged that, beginning in October 2000, Entrust, through Johar and another Entrust principal, raised more than $16 million from approximately twenty investors. The amended complaint also alleged that Johar, Entrust, and the other principal, dissipated nearly all of their clients' assets through undisclosed trading losses in Entrust's brokerage accounts, unauthorized use of investor funds to support Entrust's operating expenses, and misappropriation of client funds for personal use. The Commission's amended complaint further alleged that Johar, Entrust, and the other principal transferred at least $1 million in investor funds to AMR Realty LLC, which the Commission named as a relief defendant and alleged had no legitimate interest in the funds. The Court, on Sept. 21, 2005, entered a preliminary injunction and asset freeze against Johar and earlier, on April 12, 2005, entered a temporary restraining order and asset freeze against Entrust and the other principal and an asset freeze against AMR Realty LLC. The Final Judgment enjoined Johar 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 206(2) of the Investment Advisers Act of 1940. The Judgment further ordered Johar to pay $446,276 in disgorgement, plus prejudgment interest of $58,557, and a civil penalty of $120,000. [SEC v. Amit Mathur, et al. (United States District Court for the District of Massachusetts, C.A. No. 05-10729MLW)] (LR-20143) INVESTMENT COMPANY ACT RELEASES VAN ECK WORLDWIDE INSURANCE TRUST, ET AL. An order has been issued on an application filed by Van Eck Worldwide Insurance Trust, et al. under Section 12(d)(1)(J) of the Investment Company Act for an exemption from Sections 12(d)(1)(A) and (B) of the Act, and under Sections 6(c) and 17(b) of the Act for an exemption from Section 17(a) of the Act. The order permits certain open-end management investment companies registered under the Act to acquire shares of other registered open-end management investment companies and unit investment trusts that are within and outside the same group of investment companies. (Rel. IC-27849 June 1) LINCOLN VARIABLE INSURANCE PRODUCTS TRUST, ET AL. An order has been issued on an application filed by Lincoln Variable Insurance Products Trust (Trust), the Lincoln National Life Insurance Company, and Lincoln Investment Advisors Corporation (LIAC) pursuant to Section 6(c) of the Investment Company Act granting exemptions from the provisions of Sections 9(a), 13(a), 15(a), and 15(b) of the Act and Rules 6e-2(b)(15) and 6e-3(T)(b)(15) thereunder (including any comparable provisions of a permanent rule that replaces Rule 6e-3(T)), to the extent necessary to permit shares of the Trust and shares of any other existing or future investment company (Other Investment Companies) that is designed to fund insurance products and for which Lincoln National Life Insurance Company, or any of its affiliates, may serve as administrator, investment manager, principal underwriter or sponsor, or shares of any current or future series of the Trust and of any Other Investment Company (Insurance Fund), to be sold to and held by: (1) separate accounts funding variable annuity and variable life insurance contracts issued by both affiliated and unaffiliated life insurance companies; (2) trustees of qualified group pension and group retirement plans outside of the separate account context; (3) LIAC and any affiliate of LIAC that serves as an investment adviser, manager, principal underwriter, sponsor or administrator for the purpose of providing seed capital; and (4) any insurance company general account that is permitted to hold shares of an Insurance Fund consistent with the requirements of Treasury Regulation 1.817-5. (Rel. IC-27850 - June 4) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change (SR-CBOE-2007-51) filed by the Chicago Board Options Exchange to increase the class quoting limit in Imergent Inc. and Neurochem, Inc. options has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of June 11. (Rel. 34- 55851) A proposed rule change filed by the New York Stock Exchange (SR-NYSE- 2007-47) relating to Exchange Rules 103A and 103B 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 June 11. (Rel. 34-55852) SECURITIES ACT REGISTRATIONS 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 obtained in person or by writing to the Commission's Public Reference Branch at 100 F Street, N.E., Washington, D.C. 20549-1090 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . S-1 FMG ACQUISITION CORP, FOUR FOREST PARK, SECOND FLOOR, FARMINGTON, CT, 06032, 860 677 2701 - 0 ($79,650,100.00) Equity, (File 333-143466 - Jun. 4) (BR. 09) S-8 GENZYME CORP, ONE KENDALL SQ, CAMBRIDGE, MA, 02139, 6172527500 - 0 ($12,866,000.00) Equity, (File 333-143467 - Jun. 4) (BR. 01B) S-8 GENZYME CORP, ONE KENDALL SQ, CAMBRIDGE, MA, 02139, 6172527500 - 0 ($225,155.00) Equity, (File 333-143468 - Jun. 4) (BR. 01B) S-8 GENZYME CORP, ONE KENDALL SQ, CAMBRIDGE, MA, 02139, 6172527500 - 0 ($96,495,000.00) Equity, (File 333-143469 - Jun. 4) (BR. 01B) SB-1 KNIGHTSBRIDGE RESOURCES INC, P O BOX 10356, 801-609 GRANVILLE ST, VANCOUVER, A1, V7V 1G3, 441202 716-352 - 2,000,000 ($200,000.00) Equity, (File 333-143470 - Jun. 4) (BR. 04A) S-1 Altra Holdings, Inc., 14 HAYWARD STREET, QUINCY, MA, 02171, 617-328-3300 - 11,500,000 ($195,960,000.00) Equity, (File 333-143471 - Jun. 4) (BR. 06A) S-3ASR PORTLAND GENERAL ELECTRIC CO /OR/, 121 SW SALMON ST, 1WTC0501, PORTLAND, OR, 97204, 5034647779 - 0 ($0.00) Other, (File 333-143472 - Jun. 4) (BR. 02B) S-3 AMERICAN ORIENTAL BIOENGINEERING INC, NO, 4018 JINTIAN ROAD, ANLIAN PLAZA, 12F SUITE B02, FUTIAN, DISTRICT SHENZHEN, F4, 518026, 86-451-8666-6601 - 0 ($184,575,000.00) Equity, (File 333-143473 - Jun. 4) (BR. 01C) S-8 NEXIA HOLDINGS INC, 59 WEST 100 SOUTH, SALT LAKE CITY, UT, 84101, 8015758073 - 3,000,000,000 ($1,500,000.00) Equity, (File 333-143479 - Jun. 4) (BR. 08C) S-8 ICEWEB INC, 205 VAN BUREN STREET, SUITE 420, HERNDON, VA, 20170, 703-964-8000 - 7,500,000 ($4,125,000.00) Equity, (File 333-143480 - Jun. 4) (BR. 08B) F-1 Paragon Shipping Inc., VOULA CENTER, 102-104 V. PAVLOU STREET, VOULA 16673, ATHENS, J3, 00000, 011-30-210-891-4600 - 0 ($109,344,281.83) Other, (File 333-143481 - Jun. 4) (BR. 05) S-8 MICROTEK MEDICAL HOLDINGS, INC, 13000 DEERFIELD PARKWAY, SUITE 300, ALPHARETTA, GA, 30004, (678) 896-4400 - 500,000 ($2,210,000.00) Equity, (File 333-143482 - Jun. 4) (BR. 10B) S-3 SMART BALANCE, INC., 6106 SUNRISE RANCH DRIVE, LONGMONT, CO, 80503, 3036821982 - 74,410,188 ($738,149,064.96) Equity, (File 333-143483 - Jun. 4) (BR. 09) S-8 ORMAT TECHNOLOGIES, INC., 6225 NEIL ROAD, SUITE 300, RENO, NV, 89511-1136, 775-356-9029 - 0 ($90,550,000.00) Equity, (File 333-143488 - Jun. 4) (BR. 02C) S-1 AEOLUS PHARMACEUTICALS, INC., 23811 INVERNESS PLACE, LAGUNA NIGUEL, CA, 92677, 9494819825 - 4,853,335 ($3,882,668.00) Equity, (File 333-143489 - Jun. 4) (BR. 01C) S-3ASR CIENA CORP, 1201 WINTERSON ROAD, LINTHICUM, MD, 21090, 4108658500 - 0 ($0.00) Debt Convertible into Equity, (File 333-143490 - Jun. 4) (BR. 11B) S-8 Morgans Hotel Group Co., 475 TENTH AVENUE, NEW YORK, NY, 10018, 212-277-4100 - 0 ($77,707,500.00) Equity, (File 333-143491 - Jun. 4) (BR. 08C) SB-2 ENER1 INC, 500 WEST CYPRESS CREEK ROAD, SUITE 100, FORT LAUDERDALE, FL, 33309, (954) 556-4020 - 16,498,572 ($4,042,150.14) Equity, (File 333-143492 - Jun. 4) (BR. 10B) S-8 GRAY TELEVISION INC, 4370 PEACHTREE ROAD NE, ALBANY, GA, 30319, 9128889390 - 0 ($80,010,000.00) Equity, (File 333-143493 - Jun. 4) (BR. 11B) S-1 GENWORTH LIFE & ANNUITY INSURANCE CO, 6610 WEST BROAD STREET, RICHMOND, VA, 23230, 804-281-6000 - 0 ($60,000,000.00) Other, (File 333-143494 - Jun. 4) (BR. 01B) S-8 FORCE PROTECTION INC, 9801 HIGHWAY 78 - BLDG 3, LADSON, SC, 29456, (843) 740-7015 - 0 ($26,640,605.00) Equity, (File 333-143495 - Jun. 4) (BR. 05A) SB-2 MSGI SECURITY SOLUTIONS, INC, 575 MADISON AVENUE, 10TH FLOOR, NEW YORK, NY, 10022, 917-339-7134 - 3,985,679 ($7,572,770.10) Equity, (File 333-143496 - Jun. 4) (BR. 08B) S-3 SUNCOM WIRELESS HOLDINGS, INC., 1100 CASSATT ROAD, BERWYN, PA, 19312, 6106515900 - 52,599,116 ($877,353,254.88) Equity, (File 333-143497 - Jun. 4) (BR. 11C) S-4 NEW HAMPSHIRE THRIFT BANCSHARES INC, 9 MAIN ST, THE CARRAIG HOUSE, NEWPORT, NH, 03257, 6038630886 - 0 ($5,130,897.00) Equity, (File 333-143498 - Jun. 4) (BR. 07B) F-6 BHP BILLITON PLC, 8TH FLOOR - NEATHOUSE PLACE, LONDON, X0, SW1V 1BH, 011442078024054 - 100,000,000 ($5,000,000.00) ADRs/ADSs, (File 333-143499 - Jun. 4) (BR. 04C) F-6 BHP BILLITON LTD, LEVEL 27, 180 LONSDALE STREET, MELBOURNE, VICTORIA AUSTRALIA, C3, 3000, 011611300554757 - 100,000,000 ($5,000,000.00) ADRs/ADSs, (File 333-143500 - Jun. 4) (BR. 04C) S-4 DYNABAZAAR INC, 888 SEVENTH AVENUE, NEW YORK, NY, 10019, 212-974-5730 - 13,094,941 ($3,404,684.77) Equity, (File 333-143501 - Jun. 4) (BR. 08A) S-8 METROCORP BANCSHARES INC, 9600 BELLAIRE BLVD SUITE 152, HOUSTON, TX, 77036, 7137763876 - 0 ($7,336,000.00) Equity, (File 333-143502 - Jun. 4) (BR. 07C) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: 1.01 Entry into a Material Definitive Agreement 1.02 Termination of a Material Definitive Agreement 1.03 Bankruptcy or Receivership 2.01 Completion of Acquisition or Disposition of Assets 2.02 Results of Operations and Financial Condition 2.03 Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant 2.04 Triggering Events That Accelerate or Increase a Direct Financial Obligation under an Off-Balance Sheet Arrangement 2.05 Cost Associated with Exit or Disposal Activities 2.06 Material Impairments 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing 3.02 Unregistered Sales of Equity Securities 3.03 Material Modifications to Rights of Security Holders 4.01 Changes in Registrant's Certifying Accountant 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review 5.01 Changes in Control of Registrant 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year 5.04 Temporary Suspension of Trading Under Registrant's Employee Benefit Plans 5.05 Amendments to the Registrant's Code of Ethics, or Waiver of a Provision of the Code of Ethics 6.01. ABS Informational and Computational Material. 6.02. Change of Servicer or Trustee. 6.03. Change in Credit Enhancement or Other External Support. 6.04. Failure to Make a Required Distribution. 6.05. Securities Act Updating Disclosure. 7.01 Regulation FD Disclosure 8.01 Other Events 9.01 Financial Statements and Exhibits 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 100 F Street, N.E., Washington, D.C. 20549-1090 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . STATE 8K ITEM NO. NAME OF ISSUER CODE DATE COMMENT 1 800 CONTACTS INC DE 1.01,8.01,9.01 06/03/07 3D SYSTEMS CORP DE 8.01,9.01 06/01/07 AAR CORP DE 5.02 06/01/07 Abington Community Bancorp, Inc. PA 8.01,9.01 06/01/07 ABLE ENERGY INC DE 2.01 05/30/07 ABM INDUSTRIES INC /DE/ DE 5.02,5.03,9.01 05/30/07 ACCREDITED HOME LENDERS HOLDING CO DE 1.01,8.01,9.01 06/04/07 Accredited Mortgage Loan REIT Trust MD 8.01,9.01 06/04/07 ACORDA THERAPEUTICS INC 8.01,9.01 06/04/07 ADC TELECOMMUNICATIONS INC MN 7.01 05/31/07 ADVANCED COMMUNICATIONS TECHNOLOGIES FL 4.02,9.01 05/29/07 AEGIS ASSESSMENTS INC DE 5.02,9.01 05/29/07 AeroGrow International, Inc. NV 1.01,9.01 05/30/07 AFFILIATED COMPUTER SERVICES INC DE 5.02,9.01 05/29/07 ALLIANCE ONE INTERNATIONAL, INC. VA 1.01 06/04/07 ALLIED SYSTEMS HOLDINGS INC GA 1.01,3.02,5.01,5.02,5.03,8.01, 05/29/07 9.01 Alternative Loan Trust 2007-15CB DE 8.01,9.01 05/31/07 Altra Holdings, Inc. DE 8.01,9.01 06/04/07 AMAZON BIOTECH INC 8.01,9.01 06/04/07 AMBIENT CORP /NY DE 1.01,2.03,9.01 06/01/07 AMERICAN DAIRY INC UT 1.01,2.03,3.02,8.01,9.01 06/01/07 AMERICANA PUBLISHING INC CO 5.02 03/21/07 AMYLIN PHARMACEUTICALS INC DE 8.01,9.01 06/04/07 APPLIED DNA SCIENCES INC NV 1.01,9.01 05/30/07 APPLIED SIGNAL TECHNOLOGY INC CA 2.02,9.01 05/29/07 ARIAD PHARMACEUTICALS INC DE 8.01,9.01 06/03/07 ARIAD PHARMACEUTICALS INC DE 8.01,9.01 06/03/07 ARTISTDIRECT INC DE 8.01,9.01 05/31/07 ASCENDIA BRANDS, INC. DE 7.01,9.01 06/01/07 ASHLAND INC. KY 8.01 06/04/07 Asia Electrical Power International G 5.02,9.01 12/21/06 ASSOCIATED BANC-CORP WI 2.01,9.01 06/01/07 ATLANTIS PLASTICS INC FL 5.02,9.01 05/30/07 AVANIR PHARMACEUTICALS CA 1.01,9.01 06/01/07 AVATAR HOLDINGS INC DE 5.02,7.01,9.01 05/31/07 BABYUNIVERSE, INC. FL 5.03,9.01 05/29/07 BALDOR ELECTRIC CO MO 7.01 06/04/07 BANCINSURANCE CORP OH 5.02,9.01 05/30/07 Bancorp, Inc. 8.01 06/04/07 BEHRINGER HARVARD MID TERM VALUE ENHA TX 2.02,9.01 06/04/07 Behringer Harvard Opportunity REIT I, MD 2.02,9.01 06/04/07 BEHRINGER HARVARD REIT I INC MD 2.02,9.01 06/04/07 BEHRINGER HARVARD SHORT TERM OPPORTUN TX 2.02,9.01 06/04/07 BERRY PLASTICS HOLDING CORP DE 7.01,9.01 05/30/07 BISYS GROUP INC DE 5.02,9.01 05/31/07 BJs RESTAURANTS INC CA 5.03,8.01,9.01 05/30/07 BLACKHAWK CAPITAL GROUP BDC INC DE 1.01,2.03,9.01 05/29/07 BLACKHAWK CAPITAL GROUP BDC INC DE 3.02 06/04/07 BlueLinx Holdings Inc. DE 5.02 05/29/07 Bois d Arc Energy, Inc. NV 5.02,9.01 06/04/07 BOSTON CAPITAL REAL ESTATE INVESTMENT MD 8.01 05/30/07 Bristow Group Inc DE 5.02 06/04/07 Bristow Group Inc DE 1.01 06/04/07 Burlington Coat Factory Investments H 5.02 06/04/07 CA, INC. DE 1.01,9.01 05/31/07 CALIFORNIA PIZZA KITCHEN INC DE 8.01,9.01 06/01/07 CALLISTO PHARMACEUTICALS INC DE 5.03,9.01 05/29/07 Caribou Coffee Company, Inc. MN 5.02 06/04/07 Cellu Tissue Holdings, Inc. DE 9.01 03/21/07 AMEND CENTRUS VENTURES INC. NV 7.01,9.01 05/30/07 CENTURY ALUMINUM CO DE 8.01 05/31/07 CHEMBIO DIAGNOSTICS, INC. NV 3.02,5.02,7.01,9.01 06/04/07 CHEMOKINE THERAPEUTICS CORP DE 1.01,8.01,9.01 06/04/07 Chemtura CORP DE 8.01,9.01 06/04/07 Cheniere Energy Partners, L.P. DE 1.01,5.02,9.01 05/29/07 CHINA BROADBAND INC 1.01,2.01,2.03,3.02,5.01,5.02, 01/23/07 AMEND 9.01 CHINA DIRECT TRADING CORP FL 8.01,9.01 05/30/07 CHOLESTECH CORPORATION CA 5.02 05/16/07 CHOLESTECH CORPORATION CA 1.01,8.01,9.01 06/04/07 CITIGROUP DIVERSIFIED FUTURES FUND LP 3.02 06/01/07 CITIGROUP FAIRFIELD FUTURES FUND LP I 3.02 06/01/07 CLAIRES STORES INC DE 3.01,3.03,5.01,5.02,8.01,9.01 05/29/07 CLEAN POWER TECHNOLOGIES INC. NV 4.01,9.01 03/31/07 CMS ENERGY CORP MI 8.01,9.01 06/04/07 CMS ENERGY CORP MI 1.01,9.01 05/31/07 Cobalis Corp NV 8.01,9.01 05/31/07 COMBINATORX, INC DE 5.02,5.03,8.01 05/31/07 Command Center, Inc. WA 5.02,9.01 05/31/07 COMMERCIAL BANKSHARES INC FL 2.01,9.01 06/01/07 COMMUNITY BANK SYSTEM INC DE 8.01,9.01 06/04/07 COMSTOCK RESOURCES INC NV 8.01,9.01 06/04/07 CONCENTRA OPERATING CORP NV 8.01,9.01 06/01/07 CONTINENTAL AIRLINES INC /DE/ DE 8.01,9.01 06/01/07 Cord Blood America, Inc. FL 1.01,5.02,8.01,9.01 05/21/07 CORGENIX MEDICAL CORP/CO NV 8.01,9.01 06/04/07 Craft College Inc UT 8.01,9.01 06/01/07 CREDENCE SYSTEMS CORP DE 2.02,9.01 06/04/07 CRESTED CORP CO 8.01 05/23/07 CRYOLIFE INC FL 3.02 05/31/07 CYPRESS BIOSCIENCE INC DE 8.01 06/01/07 CYTOKINETICS INC 8.01,9.01 06/04/07 CYTYC CORP DE 8.01,9.01 06/01/07 CYTYC CORP DE 8.01 06/01/07 DADE BEHRING HOLDINGS INC DE 1.01,9.01 05/30/07 DAVITA INC DE 5.02,9.01 05/29/07 DAYSTAR TECHNOLOGIES INC DE 1.01,8.01,9.01 05/29/07 DECKERS OUTDOOR CORP DE 1.01,9.01 06/04/07 DEERE & CO DE 7.01 06/04/07 DEL GLOBAL TECHNOLOGIES CORP NY 1.01,9.01 06/01/07 DELPHI CORP DE 8.01,9.01 05/31/07 DENDREON CORP DE 8.01,9.01 06/04/07 DETTO DE 4.01,4.02,5.02 02/09/07 Diamond Foods Inc DE 2.02,9.01 06/04/07 DIAMOND HILL INVESTMENT GROUP INC OH 8.01 06/04/07 DIGENE CORP DE 1.01,8.01,9.01 06/03/07 DIGENE CORP DE 8.01,9.01 06/04/07 Digital Realty Trust, Inc. MD 7.01,9.01 06/04/07 DORAL FINANCIAL CORP PR 8.01,9.01 06/04/07 DPL INC OH 5.02 06/04/07 DRYCLEAN USA INC DE 4.01,9.01 05/30/07 EAUTOCLAIMS, INC NV 5.02 05/29/07 ECC Capital CORP 2.02,9.01 06/01/07 EDEN BIOSCIENCE CORP WA 8.01,9.01 06/01/07 Education Realty Trust, Inc. MD 7.01,9.01 06/04/07 ELECTRO ENERGY INC FL 5.02 05/31/07 ELECTRONIC SYSTEMS TECHNOLOGY INC WA 5.02,9.01 06/01/07 Employers Holdings, Inc. NV 7.01 06/01/07 ENCORE CAPITAL GROUP INC DE 3.01,8.01,9.01 05/30/07 ENERGY WEST INC MT 5.03,9.01 05/29/07 ENERGY WEST INC MT 1.01,9.01 05/30/07 ENERTECK CORP 3.02,8.01,9.01 05/16/07 ENVIRONMENTAL SERVICE PROFESSIONALS, NV 5.02 06/04/07 ENWIN RESOURCES INC NV 1.01,9.01 05/31/07 EPIX Pharmaceuticals, Inc. 5.02 05/29/07 EQUIFAX INC GA 7.01,9.01 06/04/07 eSavingsStore.com, Inc. NV 8.01 06/01/07 ESCALA GROUP INC NY 4.01,8.01,9.01 05/22/07 AMEND ESCALA GROUP INC NY 4.01,8.01,9.01 05/22/07 AMEND ESPEED INC DE 8.01,9.01 05/29/07 EV Energy Partners, LP DE 1.01,3.02,9.01 06/04/07 EVANS BOB FARMS INC DE 2.02,9.01 06/04/07 EVERLAST WORLDWIDE INC DE 1.01,9.01 06/01/07 EZCORP INC DE 5.02,9.01 06/01/07 FiberTower CORP DE 7.01,9.01 06/04/07 FINANCIAL INDUSTRIES CORP TX 8.01,9.01 06/01/07 FIRST LITCHFIELD FINANCIAL CORP DE 5.05,9.01 05/31/07 FIRSTMERIT CORP /OH/ OH 5.02 05/31/07 FLEXTRONICS INTERNATIONAL LTD. U0 1.01,8.01,9.01 06/04/07 FORD MOTOR CREDIT CO LLC DE 8.01,9.01 06/01/07 FOREST OIL CORP NY 7.01,9.01 06/01/07 Fortress International Group, Inc. DE 7.01,9.01 06/01/07 FPB BANCORP INC FL 8.01,9.01 06/04/07 FPL GROUP INC FL 7.01,8.01 05/31/07 FREESTAR TECHNOLOGY CORP NV 5.02,9.01 05/29/07 FRIEDMAN INDUSTRIES INC TX 5.02 06/01/07 FRONTIER ENERGY CORP. NV 8.01,9.01 03/31/07 GATEWAY FINANCIAL HOLDINGS INC NC 2.01 05/31/07 GENERAL ELECTRIC CO NY 8.01,9.01 06/04/07 GENVEC INC DE 7.01,9.01 06/04/07 GEOKINETICS INC DE 7.01,9.01 06/04/07 GLOBAL AIRCRAFT SOLUTIONS, INC. AZ 2.02,7.01,9.01 05/31/07 GLOBAL MED TECHNOLOGIES INC CO 8.01,9.01 06/01/07 GoFish Corp. 1.01 05/31/07 GOLDEN EAGLE INTERNATIONAL INC CO 1.01,8.01,9.01 06/02/07 GOLDEN NUGGET INC NV 8.01,9.01 05/29/07 Granite Falls Energy, LLC MN 7.01 05/29/07 GREAT PLAINS ENERGY INC MO 1.01,2.03,9.01 06/04/07 GRIFFON CORP DE 8.01,9.01 06/04/07 GSI GROUP INC A3 7.01,9.01 06/04/07 GSI TECHNOLOGY INC 5.02,9.01 05/29/07 HANOVER COMPRESSOR CO / DE 3.02 05/30/07 HARTFORD FINANCIAL SERVICES GROUP INC DE 5.02 06/04/07 HARTFORD LIFE INSURANCE CO CT 9.01 06/04/07 HAVERTY FURNITURE COMPANIES INC MD 5.04,9.01 06/04/07 HENRY JACK & ASSOCIATES INC DE 1.01,9.01 05/31/07 HERLEY INDUSTRIES INC /NEW DE 5.02,9.01 05/30/07 HINES HORTICULTURE INC DE 1.01,9.01 05/29/07 HOLOGIC INC DE 8.01 06/01/07 Homeland Security Network, Inc. 2.01 06/01/07 HOSPITALITY PROPERTIES TRUST MD 1.01,2.01,2.03,8.01,9.01 05/29/07 IBASIS INC DE 7.01,9.01 05/30/07 ICOP DIGITAL, INC CO 5.02,9.01 05/30/07 IDACORP INC ID 8.01,9.01 06/04/07 IDM PHARMA, INC. DE 8.01,9.01 06/03/07 Impac Secured Assets Trust 2007-3 CA 2.01,8.01,9.01 04/30/07 Inland American Real Estate Trust, In MD 7.01,9.01 06/04/07 Innovive Pharmaceuticals, Inc. DE 8.01,9.01 06/02/07 Inova Technology Inc. NV 4.01 05/29/07 INSIGHT HEALTH SERVICES HOLDINGS CORP 1.01,1.03,2.03,8.01,9.01 05/29/07 Intellect Neurosciences, Inc. 4.01,9.01 05/10/07 AMEND INTERMOUNTAIN COMMUNITY BANCORP ID 5.03,9.01 05/31/07 INTERNATIONAL BUSINESS MACHINES CORP NY 7.01,8.01 06/04/07 INTERNATIONAL GAME TECHNOLOGY NV 5.02,8.01,9.01 05/31/07 INVERNESS MEDICAL INNOVATIONS INC DE 1.01,8.01,9.01 06/04/07 ISOTIS INC DE 2.03,9.01 05/29/07 ISOTIS SA V8 2.03,9.01 05/29/07 J2 GLOBAL COMMUNICATIONS INC DE 5.02,9.01 06/01/07 JANUS CAPITAL GROUP INC DE 1.01,2.03,9.01 06/01/07 KBS Real Estate Investment Trust, Inc MD 8.01 05/15/07 KIRKLANDS INC 2.02,9.01 06/01/07 KRISPY KREME DOUGHNUTS INC NC 2.02,7.01,9.01 06/04/07 KULICKE & SOFFA INDUSTRIES INC PA 3.02,8.01,9.01 05/30/07 LAKE AREA CORN PROCESSORS LLC 1.01,2.02,7.01 05/30/07 LAUREATE EDUCATION, INC. MD 1.01,2.03,5.03,7.01,9.01 06/02/07 LEGACY RESERVES L P 2.01,9.01 06/04/07 LINEAR TECHNOLOGY CORP /CA/ DE 8.01,9.01 06/04/07 LINN ENERGY, LLC DE 1.01,3.02,9.01 05/30/07 LITHIUM TECHNOLOGY CORP DE 1.01 05/30/07 LITTLE SIOUX CORN PROCESSORS LLC 1.01 05/30/07 LORAL SPACE & COMMUNICATIONS INC. DE 5.02 05/29/07 LYONDELL CHEMICAL CO DE 8.01,9.01 06/04/07 Macquarie Infrastructure CO Trust DE 2.01,7.01,9.01 05/30/07 MAGNETEK, INC. DE 1.01,9.01 05/29/07 MAN SANG HOLDINGS INC NV 4.01,9.01 05/31/07 MAPLE MOUNTAIN EXPLORATIONS INC. NV 5.02 05/29/07 MAPLE MOUNTAIN EXPLORATIONS INC. NV 1.01,9.01 05/29/07 MARSHALL EDWARDS INC DE 9.01 06/01/07 MARTIN MIDSTREAM PARTNERS LP DE 7.01,9.01 06/04/07 MedAire, Inc. NV 8.01,9.01 06/04/07 MEDAREX INC NJ 5.02 05/31/07 MEDICALCV INC MN 8.01,9.01 05/22/07 MERCK & CO INC NJ 5.03,9.01 05/31/07 MERRILL LYNCH & CO INC DE 8.01,9.01 05/30/07 MERRILL LYNCH & CO INC DE 1.01 06/04/07 METALICO INC 2.03 05/31/07 MHI Hospitality CORP MD 7.01,9.01 06/04/07 MICHAELS STORES INC DE 5.02,9.01 06/04/07 MICROMET, INC. DE 8.01,9.01 06/04/07 MID AMERICA APARTMENT COMMUNITIES INC TN 7.01,9.01 06/04/07 MITCHAM INDUSTRIES INC TX 2.02,9.01 06/04/07 MONARCH COMMUNITY BANCORP INC MD 5.02 05/29/07 MONITRONICS INTERNATIONAL INC TX 1.01,3.03,8.01,9.01 06/01/07 Morgan Stanley Mortgage Loan Trust 20 DE 8.01 06/01/07 Morgan Stanley Mortgage Loan Trust 20 DE 8.01 06/01/07 Morgan Stanley Mortgage Loan Trust 20 DE 1.01 05/31/07 MTR GAMING GROUP INC DE 8.01,9.01 06/01/07 MYERS INDUSTRIES INC OH 2.05,9.01 06/01/07 NACCO INDUSTRIES INC DE 1.01,9.01 05/31/07 NETBANK INC GA 5.02,9.01 05/29/07 NEW CENTURY FINANCIAL CORP MD 5.02,8.01 05/14/07 NEW HAMPSHIRE THRIFT BANCSHARES INC DE 2.01,5.02,9.01 06/01/07 NEW HORIZONS WORLDWIDE INC DE 7.01 05/31/07 NEWS CORP 8.01,9.01 06/04/07 NISSAN WHOLESALE RECEIVABLES CORP II DE 8.01,9.01 05/30/07 NN INC DE 1.01,9.01 06/04/07 NOBLE CORP 8.01,9.01 06/04/07 Nomura Home Equity Loan, Inc., Home E DE 6.02,9.01 06/01/07 NORTEL NETWORKS CORP 8.01,9.01 06/04/07 NORTEL NETWORKS LTD 8.01,9.01 06/04/07 NORTHERN STATES POWER CO /WI/ WI 8.01 06/01/07 NORTHWEST BIOTHERAPEUTICS INC DE 1.01,7.01,8.01,9.01 05/31/07 NUVELO INC DE 1.01,9.01 05/31/07 Obagi Medical Products, Inc. DE 1.01,9.01 05/29/07 ONVIA INC DE 1.01,5.02,9.01 05/31/07 OPENWAVE SYSTEMS INC DE 5.02,9.01 06/04/07 ORIENTAL FINANCIAL GROUP INC PR 5.02 05/29/07 ORION ETHANOL, INC KS 1.01,9.01 06/04/07 ORION ETHANOL, INC KS 1.01,9.01 06/04/07 PACER INTERNATIONAL INC TN 5.02,8.01 05/30/07 PACIFICORP /OR/ OR 8.01,9.01 06/04/07 PANDA ETHANOL, INC. NV 1.01,9.01 05/29/07 Paramount Acquisition Corp DE 1.01,9.01 06/01/07 PARAMOUNT GOLD MINING CORP. DE 5.02 05/31/07 PENNICHUCK CORP NH 8.01 05/29/07 PEOPLES BANCORP INC OH 8.01,9.01 06/04/07 PEOPLES COMMUNITY BANCORP INC /MD/ MD 8.01,9.01 06/01/07 PEOPLES EDUCATIONAL HOLDINGS MN 1.01,9.01 06/01/07 PERKINS & MARIE CALLENDER'S INC DE 5.02 06/04/07 PHARMACYCLICS INC DE 8.01,9.01 06/03/07 PHARMION CORP 8.01,9.01 06/02/07 PHARMION CORP 8.01,9.01 06/04/07 PHARMION CORP 8.01,9.01 06/04/07 PIERRE FOODS INC NC 8.01 06/04/07 PLACER SIERRA BANCSHARES CA 8.01,9.01 06/01/07 PLATINUM ENERGY RESOURCES INC DE 1.01,9.01 06/01/07 PLATINUM ENERGY RESOURCES INC DE 7.01,9.01 04/23/07 AMEND PLATINUM UNDERWRITERS HOLDINGS LTD D0 5.02,9.01 05/30/07 PNM RESOURCES INC NM 5.02,8.01 06/04/07 POLYCOM INC DE 9.01 03/20/07 AMEND PONIARD PHARMACEUTICALS, INC. WA 8.01,9.01 06/01/07 Porter Bancorp, Inc. KY 8.01,9.01 06/04/07 PORTLAND GENERAL ELECTRIC CO /OR/ OR 8.01,9.01 05/31/07 POTLATCH CORP DE 5.02,9.01 06/04/07 PQ CORP PA 1.01,9.01 05/31/07 PROLIANCE INTERNATIONAL, INC. DE 5.02,9.01 06/04/07 Protalix BioTherapeutics, Inc. FL 1.01,5.02,9.01 05/30/07 ProtoKinetix, Inc. 5.02,9.01 06/04/07 PUBLIC SERVICE CO OF COLORADO CO 5.02,8.01 05/31/07 PUREDEPTH, INC. CO 8.01,9.01 06/04/07 QUEST RESOURCE CORP NV 7.01 06/01/07 QUEST RESOURCE CORP NV 8.01,9.01 06/04/07 QUIDEL CORP /DE/ DE 5.02,9.01 06/01/07 R&G FINANCIAL CORP PR 2.06 05/20/07 AMEND RAMCO GERSHENSON PROPERTIES TRUST MD 8.01,9.01 06/01/07 REEDS INC DE 3.02,9.01 05/25/07 REGAN HOLDING CORP CA 1.01 05/31/07 RITE AID CORP DE 2.01,7.01,9.01 06/04/07 Riverbed Technology, Inc. DE 5.02 05/29/07 SAFECO CORP WA 5.02 03/20/07 AMEND SALOMON SMITH BARNEY ORION FUTURES FU 3.02 06/01/07 SANDY SPRING BANCORP INC MD 8.01,9.01 06/01/07 SBARRO INC NY 4.01,9.01 05/29/07 SEAWRIGHT HOLDINGS INC DE 1.01,3.02 05/29/07 SIEBERT FINANCIAL CORP NY 8.01,9.01 06/04/07 SIGMA DESIGNS INC CA 2.02,9.01 06/04/07 SIGNET INTERNATIONAL HOLDINGS, INC. DE 8.01,9.01 06/04/07 SIMMONS FIRST NATIONAL CORP AR 5.02 05/31/07 SKY FINANCIAL GROUP INC OH 8.01 06/01/07 SKY PETROLEUM, INC. NV 7.01,9.01 06/04/07 SMART BALANCE, INC. DE 5.02 05/29/07 SMITH BARNEY POTOMAC FUTURES FUND LP 3.02 06/01/07 SMITH BARNEY WESTPORT FUTURES FUND LP 3.02 06/01/07 SMUCKER J M CO OH 2.03 05/31/07 SOLAR ENERGY LTD DE 1.01,9.01 05/31/07 SOLECTRON CORP DE 1.01,8.01,9.01 06/04/07 Spansion Inc. DE 5.02 05/29/07 SPARTAN MOTORS INC MI 7.01,9.01 06/04/07 STAGE STORES INC NV 8.01,9.01 06/01/07 Structured Asset Mortgage Investments DE 9.01 07/29/05 AMEND Structured Asset Mortgage Investments DE 9.01 02/28/06 AMEND Structured Asset Mortgage Investments DE 9.01 04/28/06 AMEND Structured Asset Mortgage Investments DE 9.01 05/30/06 AMEND Structured Asset Mortgage Investments DE 9.01 05/30/06 AMEND Structured Asset Mortgage Investments DE 9.01 08/04/06 AMEND Structured Asset Mortgage Investments DE 9.01 08/04/06 AMEND Structured Asset Mortgage Investments DE 9.01 10/31/06 AMEND Structured Asset Mortgage Investments DE 9.01 02/28/06 AMEND STRYKER CORP MI 8.01,9.01 06/04/07 SUNBURST ACQUISITIONS V INC CO 4.01 02/21/07 Sweet Success Enterprises, Inc NV 5.02,9.01 05/29/07 Synovics Pharmaceuticals NV 8.01,9.01 05/31/07 SYPRIS SOLUTIONS INC DE 5.02,9.01 06/01/07 TAPESTRY PHARMACEUTICALS, INC DE 7.01,9.01 06/03/07 TARGETED GENETICS CORP /WA/ WA 8.01,9.01 06/04/07 Teleplus World, Corp. 5.02,9.01 05/10/07 TELTRONICS INC DE 1.01,1.02,9.01 05/31/07 TERRACE VENTURES INC NV 5.02 05/31/07 TESORO CORP /NEW/ DE 1.01,1.02,2.03,9.01 05/29/07 THUNDER MOUNTAIN GOLD INC WA 8.01 06/04/07 TIME WARNER INC DE 5.03,9.01 05/30/07 TIMELINE INC WA 8.01,9.01 05/29/07 TORTOISE CAPITAL RESOURCES CORP 8.01,9.01 05/29/07 TOYS R US INC DE 7.01,9.01 06/01/07 Transglobal Mining Corp. NV 5.02 05/29/07 TRANSMERIDIAN EXPLORATION INC DE 5.02 05/29/07 TRANSOCEAN INC E9 1.01,2.03,9.01 06/01/07 TRAVELCENTERS OF AMERICA LLC 1.01,2.01,2.03,8.01,9.01 05/30/07 TreeHouse Foods, Inc. DE 3.01,5.02,9.01 05/22/07 AMEND TRW AUTOMOTIVE HOLDINGS CORP DE 8.01,9.01 06/04/07 TWEETER HOME ENTERTAINMENT GROUP INC DE 1.01 05/30/07 UDR, Inc. MD 5.02,7.01,9.01 05/31/07 ULTICOM INC NJ 5.02 05/30/07 UNION DRILLING INC DE 5.02 06/01/07 UNISYS CORP DE 5.02 05/29/07 UNITED INDUSTRIAL CORP /DE/ DE 2.03,9.01 05/31/07 United States Oil Fund, LP DE 1.01,9.01 05/30/07 US ENERGY CORP WY 8.01 05/23/07 UTEK CORP 8.01,9.01 05/30/07 uVuMobile, Inc 8.01,9.01 06/01/07 Valentec Systems, Inc DE 8.01,9.01 06/04/07 Vantage Energy Services, Inc. DE 1.01,8.01,9.01 05/30/07 VISTA GOLD CORP 8.01,9.01 05/30/07 VOIS Inc. 5.02 05/30/07 WASHINGTON REAL ESTATE INVESTMENT TRU MD 1.01,8.01,9.01 06/01/07 WELLS REAL ESTATE INVESTMENT TRUST IN MD 8.01 06/01/07 WELLSFORD REAL PROPERTIES INC MD 1.01,2.01,5.02,5.03,8.01,9.01 05/30/07 WESTSIDE ENERGY CORP NV 8.01,9.01 06/04/07 WILSHIRE ENTERPRISES INC DE 8.01,9.01 06/04/07 WorldSpace, Inc DE 1.01,1.02,2.03,3.02,9.01 06/01/07 WRIGHT MEDICAL GROUP INC DE 5.02 05/29/07 XCEL ENERGY INC MN 5.02,8.01 05/31/07 XENOMICS INC FL 5.02 06/01/07 Xenonics Holdings, Inc. NV 5.02 06/01/07 XL CAPITAL LTD 7.01,9.01 06/04/07 XTO ENERGY INC DE 1.01,8.01,9.01 06/01/07 ZIPREALTY INC 5.02,9.01 06/04/07