SEC NEWS DIGEST Issue 2007-111 June 11, 2007 RULES AND RELATED MATTERS ORDER EXEMPTING CERTAIN PRINT PROTECTION TRANSACTIONS FROM RULE 611 OF REGULATION NMS UNDER THE SECURITIES EXCHANGE ACT OF 1934 On June 8, the Securities and Exchange Commission issued an order exempting certain print protection transactions from Rule 611 of Regulation NMS under the Securities Exchange Act of 1934. (Rel. 34- 55883) ORDER EXEMPTING CERTAIN ERROR CORRECTION TRANSACTIONS FROM RULE 611 OF REGULATION NMS UNDER THE SECURITIES EXCHANGE ACT OF 1934 On June 8, the Securities and Exchange Commission issued an order exempting certain error correction transactions from Rule 611 of Regulation NMS under the Securities Exchange Act of 1934. (Rel. 34- 55884) ENFORCEMENT PROCEEDINGS IN THE MATTER OF RAYMOND L. MATHIASEN, CPA On June 8, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Rule 102(e)(3)(i) of the Commission's Rules of Practice, Making Findings and Imposing Remedial Sanctions (Order) against Raymond L. Mathiasen, CPA. The Order finds that, as alleged by the Commission in a complaint filed against Raymond L. Mathiasen in the United States District Court for the Central District of California, Mathiasen, as the chief accounting officer for Tenet Healthcare Corporation, participated in a fraudulent scheme , in which Tenet filed misleading disclosures with the Commission. Mathiasen knew, or was reckless in not knowing that Tenet's filings were misleading because they failed to disclose the material impact that Tenet's increases in gross charges were having on the company's Medicare outlier revenue, and thereby on its earnings. Mathiasen also authorized improper manual adjustments to Tenet's contractual allowance reserve accounts from fiscal year 2000 through fiscal year 2003, in violation of Generally Accepted Accounting Principles, resulting in material misstatements of Tenet's financial statements from fiscal year 2000 through fiscal year 2004. Based on the above, the Order suspended Mathiasen from appearing or practicing before the Commission as an accountant. Mathiasen consented to the issuance of the Order without admitting or denying any of the findings in the Order. (Rels. 34-55887; AAE Rel. 2615; File No. 3- 12655) SEC OBTAINS FINAL JUDGMENTS AGAINST SEVERAL DEFENDANTS IN $32 MILLION PRIME BANK SCHEME The Commission announced that on May 23, 2007, the Honorable Sarah Evans Barker of the United States District Court for the Southern District of Indiana entered Orders of Permanent Injunction against defendants Melvin R. Lyttle, Paul E. Knight, First National Equity, LLC (FNE), P.K. Trust & Holding, Inc., John L. Montana, Jr. and Worldwide T&P, Inc. Judge Barker had already granted the Commission's motion for summary judgment against Lyttle, FNE, Knight and Montana on Nov. 22, 2007. SEC v. Montana, et al., 464 F. Supp. 2d 772 (S.D. Ind.). P.K. Trust and Worldwide T&P had previously defaulted. In entering the Orders of Permanent Injunction, the Court ruled that the defendants should be permanently enjoined from future violations of the antifraud and registration provisions of the securities laws. Also, the Court ruled that Knight, P.K. Trust, Montana and Worldwide T&P should be permanently enjoined from future violations of the broker-dealer registration provisions of the securities laws. The Court awarded the following amounts of disgorgement and pre-judgment interest. Lyttle and FNE were ordered to disgorge, jointly and severally, $7,038,443, representing profits or other financial gain resulting from the conduct alleged in the Commission's complaint, together with prejudgment interest thereon in the amount of $4,146,233, for a total payment of $11,184,676. Knight and P.K. Trust were ordered to disgorge, jointly and severally, $1,750,945, representing profits or other financial gain resulting from the conduct alleged in the Commission's complaint, together with prejudgment interest thereon in the amount of $900,874, for a total payment of $2,651,819. Defendants Lyttle and Knight were also ordered to each pay a civil penalty in the amount of $110,000. The Commission alleged in its complaint that the defendants raised approximately $32 million by selling interests in a purported trading program which would invest money in the trading of various instruments including medium term notes. The Commission's complaint alleged that in the offer and sale of the investments in the purported trading program, the defendants defrauded investors by making misrepresentations and omissions of material fact regarding the investment's rate of return, the safety of the investment and the use of investor funds. [SEC v. John L. Montana, et al., USDC, SD Indiana, Civil Action No. 03-CV-1513-SEB-JMS] (LR-20148) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change (SR-NASD-2007-036) filed by NASD regarding a proposal to amend NASD Rule 2342 to clarify requirements regarding providing new customers, and all customers annually, with certain information about Securities Investor Protection Corporation, has become effective under Section 19(b)(3)(A) of the Securities Act of 1934. Publication of the proposal is expected in the Federal Register during the week of June 11. (Rel. 34-55879) A proposed rule change filed with the Commission by the Chicago Board Options Exchange to modify its fees applicable to the CBOE Stock Exchange (SR CBOE-2007-60) has become immediately effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934 and Rule 19b-4(f)(2) thereunder. Publication of the proposal is expected to be made in the Federal Register during the week of June 11. (Rel. 34- 55881) A proposed rule change filed with the Commission by the Chicago Board Options Exchange relating to CBOE and CBSX market data fees (SR CBOE- 2007-54) has become immediately effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934 and Rule 19b-4(f)(2) thereunder. Publication of the proposal is expected to be made in the Federal Register during the week of June 11. (Rel. 34-55882) PROPOSED RULE CHANGE Pursuant to Rule 19b-4 under the Securities Exchange Act of 1934, the American Stock Exchange has filed a proposed rule change (SR-Amex- 2007-49) relating to the adoption of market data fees for AMEX Real- Time Trade Price Service. Publication is expected in the Federal Register during the week of June 11. (Rel. 34-55880) APPROVAL OF PROPOSED RULE CHANGES The Commission granted approval to a proposed rule change (SR-Phlx- 2006-87), as modified by Amendment Nos. 1 and 2, submitted under Rule 19b-4 of the Securities Exchange Act of 1934 by the Philadelphia Stock Exchange relating to Options Exchange Officials. Publication is expected in the Federal Register during the week of June 11. (Rel. 34- 55877) The Commission approved a proposed rule change by NASD (SR-NASD-2006- 074) relating to the application of NASD Rule 2790 to issuer-directed securities. Publication is expected in the Federal Register during the week of June 11. (Rel. 34-55878) The Commission issued an order approving a proposed rule change submitted NASD (SR-NASD-2007-027) relating to SEC Section 31-related fees. Publication is expected in the Federal Register during the week of June 11. (Rel. 34-55886) 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-8 GIBRALTAR INDUSTRIES, INC., 3556 LAKE SHORE ROAD, P O BOX 2028, BUFFALO, NY, 14219-0228, 7168266500 - 2,250,000 ($49,050,000.00) Equity, (File 333-143582 - Jun. 8) (BR. 06B) SB-2 Private CO Composite Index, Inc., 311 SOUTH WACKER, CHICAGO, IL, 60606, 877-436-8739 - 100,000 ($1,000,000.00) Equity, (File 333-143584 - Jun. 8) (BR. 08) S-3ASR RENAISSANCERE HOLDINGS LTD, RENAISSANCE HOUSE, 8-20 EAST BROADWAY, PEMBROKE BERMUDA, D0, HM 19, 4412954513 - 0 ($485,750,000.00) Other, (File 333-143585 - Jun. 8) (BR. 01B) SB-2 SOUTHERN IOWA BIOENERGY LLC, 207 N MAIN ST, LEON, IA, 50144, 641-446-4991 - 12,015 ($12,015,000.00) Equity, (File 333-143586 - Jun. 8) (BR. 02) S-4 ACCESS PHARMACEUTICALS INC, 2600 N STEMMONS FRWY, STE 176, DALLAS, TX, 75207, 2149055100 - 1,500,000 ($7,395,000.00) Debt, (File 333-143587 - Jun. 8) (BR. 01B) S-8 SHANDONG ZHOUYUAN SEED & NURSERY CO., LTD., 238 JIANXINGDONG STREET, LAIZHOU, SHANDONG PROVINCE, F4, 150000, 86451-8271-3712 - 3,000,000 ($900,000.00) Equity, (File 333-143588 - Jun. 8) (BR. 06C) S-8 BIODELIVERY SCIENCES INTERNATIONAL INC, 2501 AERIAL CENTER PARKWAY, SUITE 205, MORRISVILLE, NC, 27560, 919-653-5160 - 3,500,000 ($14,150,266.11) Equity, (File 333-143590 - Jun. 8) (BR. 01C) S-8 AVALON PHARMACEUTICALS INC, 20358 SENECA MEADOWS PARKWAY, GERMANTOWN, MD, 20876, 3015569900 - 0 ($4,280,000.00) Equity, (File 333-143591 - Jun. 8) (BR. 01B) SB-2 Sunberta Resources Inc., 45 COVEPARK ROAD NE, CALGARY, A0, T3K 5X8, 612-604-4914 - 1,502,000 ($150,200.00) Equity, (File 333-143597 - Jun. 8) (BR. 04) S-3 AFFORDABLE RESIDENTIAL COMMUNITIES INC, 7887 E. BELLEVIEW AVE., SUITE 200, ENGLEWOOD, CO, 80111, 303 383-7506 - 0 ($25,232,275.00) Equity, (File 333-143598 - Jun. 8) (BR. 08B) S-1 Highlands Acquisition Corp, ONE LANDMARK SQUARE, 22ND FLOOR, STAMFORD, CT, 06901, 203-428-2080 - 0 ($201,250,000.00) Equity, (File 333-143599 - Jun. 8) (BR. ) S-4 New North Penn Bancorp Inc, 216 ADAMS AVENUE, SCRANTON, PA, 18503, (570)344-6113 - 0 ($9,601,315.00) Equity, (File 333-143600 - Jun. 8) (BR. ) SB-2 New North Penn Bancorp Inc, 216 ADAMS AVENUE, SCRANTON, PA, 18503, (570)344-6113 - 0 ($14,547,500.00) Equity, (File 333-143601 - Jun. 8) (BR. ) SB-2 AI DOCUMENT SERVICES, INC., 25 ROBERT PITT DRIVE, MONSEY, NY, 10952, 845-622-1400 - 1,616,200 ($16,162.00) Equity, (File 333-143602 - Jun. 8) (BR. ) S-8 TURBINE TRUCK ENGINES INC, 1200 FLIGHTLINE BLVD SUITE 5, DELAND, FL, 32724, 904-943-8358 - 0 ($840,000.00) Equity, (File 333-143603 - Jun. 8) (BR. 10C) S-8 TARGETED GENETICS CORP /WA/, 1100 OLIVE WAY, STE 100, SEATTLE, WA, 98101, 2066237612 - 1,250,000 ($3,975,000.00) Equity, (File 333-143604 - Jun. 8) (BR. 01C) S-8 REED ELSEVIER PLC, 1-3 STRAND, LONDON WC2N 5JR, X0, 00000, 011442071665660 - 73,000,000 ($1,146,035,000.00) Equity, (File 333-143605 - Jun. 8) (BR. 05C) S-8 APPLEBEES INTERNATIONAL INC, 4551 W 107TH ST STE 100, OVERLAND PARK, KS, 66207, 9139674000 - 500,000 ($12,940,000.00) Other, (File 333-143609 - Jun. 8) (BR. 05A) SB-2 FINOTEC GROUP INC, 110 WALL STREET SUITE 15C, NEW YORK, NY, 10005, 2127018527 - 51,930,983 ($25,965,491.00) Equity, (File 333-143610 - Jun. 8) (BR. 06C) S-8 MANHATTAN ASSOCIATES INC, 2300 WINDY RIDGE PARKWAY SUITE 700, ATLANTA, GA, 30339, 7709557070 - 2,300,000 ($65,274,000.00) Equity, (File 333-143611 - Jun. 8) (BR. 03B) S-8 A.C. Moore Arts & Crafts, Inc., 130 A.C. MOORE DRIVE, BERLIN, NJ, 08009, (856) 768-4930 - 2,802,632 ($64,880,930.80) Equity, (File 333-143612 - Jun. 8) (BR. 02B) N-2 Claymore/Voyageur Income & Opportunities Fund, 2455 CORPORATE WEST DRIVE, LISLE, IL, 60532, 630-505-3700 - 50,000 ($1,000,000.00) Equity, (File 333-143613 - Jun. 8) (BR. ) SB-2 Marine Exploration Inc, 535 16TH STREET, SUITE 820, DENVER, CO, 80202, 303-459-2485 - 100,100,000 ($106,106,000.00) Equity, (File 333-143614 - Jun. 8) (BR. 09) S-3ASR ARVINMERITOR INC, 2135 W MAPLE ROAD, TROY, MI, 48084, 2484351000 - 0 ($200,000,000.00) Debt Convertible into Equity, (File 333-143615 - Jun. 8) (BR. 05A) S-3 PHARMACYCLICS INC, PHARMACYCLICS INC, 995 E ARQUES AVE, SUNNYVALE, CA, 94085-4521, 408 774 0330 - 1,000,000 ($3,120,000.00) Equity, (File 333-143616 - Jun. 8) (BR. 01B) S-3 Pacific Ethanol, Inc., 400 CAPITOL MALL, SUITE 2060, SACRAMENTO, CA, 95814, 916-403-2123 - 250,000,000 ($250,000,000.00) Equity, (File 333-143617 - Jun. 8) (BR. 06A) SB-2 XFONE INC, 2506 LAKELAND DRIVE, SUITE 100, FLOWOOD, MS, 39232, 6019833800 - 2,957,242 ($10,984,609.20) Equity, (File 333-143618 - Jun. 8) (BR. 11A) S-1 MOVIE STAR INC /NY/, 2126797260 - 0 ($20,021,875.00) Equity, (File 333-143619 - Jun. 8) (BR. 02A) S-8 IDENIX PHARMACEUTICALS INC, 60 HAMPSHIRE STREET, ., CAMBRIDGE, MA, 02139, (617) 250-3100 - 3,700,000 ($26,344,000.00) Equity, (File 333-143620 - Jun. 8) (BR. 01B) S-3 VISUAL SCIENCES, INC., 10182 TELESIS COURT 6TH FL, STE 20 5, SAN DIEGO, CA, 92121, 8585460040 - 0 ($100,000,000.00) Other, (File 333-143621 - Jun. 8) (BR. 08A) S-8 CARROLS RESTAURANT GROUP, INC., 968 JAMES STREET, SYRACUSE, NY, 13203, 315-424-0513 - 3,300,000 ($51,975,000.00) Equity, (File 333-143622 - Jun. 8) (BR. 05A) S-3 MORGAN STANLEY DEAN WITTER CAPITAL I INC, 1585 BROADWAY, 2ND FLOOR, NEW YORK, NY, 10036, 2127614700 - 1,000,000 ($1,000,000.00) Mortgage Backed Securities, (File 333-143623 - Jun. 8) (BR. 05) SB-2 ALLIANCE RECOVERY CORP, #390-1285 N. TELEGRAPH ROAD, MONROE, MI, 48162-0417, 519-671-0417 - 15,208,752 ($3,802,188.00) Equity, (File 333-143624 - Jun. 8) (BR. 02B) S-8 GEMSTAR TV GUIDE INTERNATIONAL INC, 6922 HOLLYWOOD BLVD., 12TH FLOOR, LOS ANGELES, CA, 90028, 323 817-4600 - 30,000,000 ($134,550,000.00) Equity, (File 333-143625 - Jun. 8) (BR. 05A) SB-2 Yellow Hill Energy Inc., #350-409 GRANVILLE STREET, VANCOUVER, A1, V6C 1T2, 604 696 2711 - 15,000,000 ($45,000.00) Equity, (File 333-143626 - Jun. 8) (BR. ) SB-2 NEAH POWER SYSTEMS, INC., 22122 20TH AVE SE,, SUITE 161, BOTHELL, WA, 98021, 425-424-3324 - 221,154 ($106,154.00) Equity, (File 333-143627 - Jun. 8) (BR. 10B) S-4 DG FastChannel, Inc, 750 WEST JOHN CARPENTER FREEWAY, SUITE 700, IRVING, TX, 75039, 972 581 2000 - 0 ($61,006,339.00) Equity, (File 333-143629 - Jun. 8) (BR. 08A) SB-2 TECHS LOANSTAR, INC., 112 NORTH CURRY ST, CARSON CITY, NV, 89703, 775-284-3770 - 3,100,000 ($31,000.00) Equity, (File 333-143630 - Jun. 8) (BR. ) S-3 SYNIVERSE HOLDINGS INC, 201 N FRANKLIN STREET, SUITE 700, TAMPA, FL, 33602, 8132733000 - 31,750,000 ($400,050,000.00) Equity, (File 333-143631 - Jun. 8) (BR. 11C) S-8 HEWLETT PACKARD CO, 3000 HANOVER ST, MS 1050, PALO ALTO, CA, 94304, 6508571501 - 0 ($1,569,054.00) Equity, (File 333-143632 - Jun. 8) (BR. 03C) 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 ABLEST INC DE 5.01,8.01,9.01 06/08/07 ABN AMRO MORTGAGE CORP SERIES 1999-RS DE 8.01,9.01 05/30/07 ACME COMMUNICATIONS INC DE 5.02 06/01/07 ACORDA THERAPEUTICS INC 1.01,8.01,9.01 06/07/07 Acting Scout Inc. NV 8.01 06/06/07 Adams Respiratory Therapeutics, Inc. DE 5.02 04/19/07 AMEND ADCARE HEALTH SYSTEMS INC 8.01 06/08/07 ADVANCED BATTERY TECHNOLOGIES, INC. DE 5.02,9.01 04/22/07 ADVENT SOFTWARE INC /DE/ DE 2.03 06/05/07 Akeena Solar, Inc. DE 3.02,9.01 06/04/07 ALASKA PACIFIC BANCSHARES INC AK 5.02 06/05/07 ALBANY INTERNATIONAL CORP /DE/ DE 2.05 06/07/07 ALESCO FINANCIAL INC 8.01,9.01 06/08/07 ALFACELL CORP DE 2.02,8.01,9.01 06/08/07 Alliance Bancorp Trust 2007-OA1 9.01 05/23/07 ALLIED HEALTHCARE INTERNATIONAL INC NY 8.01,9.01 06/08/07 ALSERES PHARMACEUTICALS INC /DE DE 5.03,9.01 06/07/07 ALSERES PHARMACEUTICALS INC /DE DE 5.02 06/07/07 AMBASSADORS INTERNATIONAL INC DE 2.01,9.01 04/02/07 AMEND AMERICAN AIRLINES INC DE 7.01 06/08/07 AMERICAN GENERAL FINANCE CORP IN 1.01 06/07/07 AMERICAN GENERAL FINANCE INC IN 1.01 06/07/07 AMPAL-AMERICAN ISRAEL CORP NY 8.01,9.01 06/08/07 AMR CORP DE 7.01 06/08/07 Amtrust Financial Services, Inc. DE 8.01,9.01 06/08/07 AMYLIN PHARMACEUTICALS INC DE 1.01,2.03,3.02,9.01 06/04/07 ARCHON CORP NV 1.01,9.01 06/04/07 ARENA RESOURCES INC NV 1.01 06/05/07 ARRHYTHMIA RESEARCH TECHNOLOGY INC /D DE 5.02,7.01,9.01 06/04/07 ARVINMERITOR INC IN 8.01,9.01 06/08/07 ASBURY AUTOMOTIVE GROUP INC DE 7.01 06/05/07 ASIA PAYMENT SYSTEMS INC NV 4.01,9.01 06/05/07 ATS CORP DE 1.01,9.01 06/04/07 Aultra Gold Inc. NV 1.01,3.02,9.01 06/01/07 AUTODESK INC DE 2.02,9.01 06/04/07 AUXILIUM PHARMACEUTICALS INC 8.01,9.01 06/07/07 Aventura Holdings Inc. FL 1.02 06/06/07 AVIS BUDGET GROUP, INC. DE 1.01,2.03,9.01 06/06/07 Bear Stearns Asset Backed Securities DE 9.01 05/18/07 BIOSANTE PHARMACEUTICALS INC DE 7.01 06/07/07 BLACKBOARD INC DE 1.01 06/07/07 BLYTH INC DE 5.02 06/06/07 BODISEN BIOTECH, INC DE 5.02 06/04/07 BOOKS A MILLION INC DE 8.01 06/06/07 BOSTON COMMUNICATIONS GROUP INC MA 8.01 06/01/07 BROADCASTER INC CA 5.05,9.01 06/04/07 BUILDING MATERIALS HOLDING CORP DE 8.01,9.01 05/01/07 BUSINESS OBJECTS S.A. 1.01,5.03,9.01 06/04/07 C&D TECHNOLOGIES INC DE 2.02,9.01 06/08/07 CAGLES INC GA 2.02,9.01 03/31/07 CALLISTO PHARMACEUTICALS INC DE 8.01,9.01 06/08/07 CAPITAL RESOURCE FUNDING INC NC 7.01,9.01 06/06/07 CARDIMA INC DE 5.03,9.01 06/04/07 CARDINAL HEALTH INC OH 8.01,9.01 06/08/07 CECO ENVIRONMENTAL CORP DE 5.02 06/05/07 CEDAR SHOPPING CENTERS INC MD 8.01,9.01 06/08/07 CHEMICAL FINANCIAL CORP MI 5.02 06/04/07 CHEVRON CORP DE 8.01 06/08/07 CHILDRENS PLACE RETAIL STORES INC 1.01,8.01,9.01 06/07/07 China 3C Group NV 7.01,9.01 06/07/07 CHINA DIRECT TRADING CORP FL 8.01,9.01 05/30/07 AMEND China Ritar Power Corp. UT 8.01,9.01 06/08/07 CHRISTOPHER & BANKS CORP DE 7.01,9.01 06/07/07 CITIZENS INC CO 5.02 06/05/07 CLEVELAND CLIFFS INC OH 8.01 06/06/07 COAST DISTRIBUTION SYSTEM INC DE 7.01,9.01 06/07/07 COEUR D ALENE MINES CORP ID 1.01,9.01 06/08/07 COGNIZANT TECHNOLOGY SOLUTIONS CORP 5.02,8.01,9.01 06/07/07 COHU INC DE 8.01 06/08/07 COINSTAR INC DE 5.02,8.01,9.01 06/04/07 COLGATE PALMOLIVE CO DE 4.01 06/08/07 COMMUNITY CENTRAL BANK CORP MI 8.01,9.01 06/07/07 CONCENTRA OPERATING CORP NV 7.01,9.01 06/08/07 Conmed Healthcare Management, Inc. DE 1.01,9.01 06/08/07 COPART INC CA 5.05,9.01 06/05/07 Cord Blood America, Inc. FL 8.01,9.01 06/06/07 Covidien Ltd. D0 8.01,9.01 06/07/07 CRIMSON EXPLORATION INC. 1.01,9.01 06/05/07 CRYO CELL INTERNATIONAL INC DE 1.01,5.02,9.01 06/04/07 CSK AUTO CORP DE 5.02,8.01,9.01 06/04/07 CURIS INC DE 5.02 06/06/07 CWABS Asset-Backed Certificates Trust DE 9.01 06/08/07 CYTEC INDUSTRIES INC/DE/ DE 1.01,2.03 06/07/07 CYTYC CORP DE 2.01,9.01 04/02/07 AMEND DANA CORP VA 1.01,5.02 06/06/07 DEL MONTE FOODS CO DE 5.03,9.01 06/04/07 DELCATH SYSTEMS INC DE 5.02,7.01,9.01 06/04/07 DENTAL PATIENT CARE AMERICA INC UT 1.01,2.01,9.01 06/04/07 DG FastChannel, Inc DE 1.01,7.01,9.01 06/04/07 Dhanoa Minerals Ltd. 5.02 05/31/07 Diamond I, Inc. DE 1.02,7.01,9.01 06/07/07 DOBSON COMMUNICATIONS CORP OK 5.02,9.01 06/06/07 DRYCLEAN USA INC DE 4.01,9.01 05/30/07 AMEND DUNE ENERGY INC DE 3.02 06/05/07 DXP ENTERPRISES INC TX 8.01,9.01 06/08/07 DYNAMIC LEISURE CORP MN 1.01,9.01 06/04/07 Eagle Hospitality Properties Trust, I MD 1.02,8.01 05/30/07 eHealth, Inc. DE 5.02,9.01 06/06/07 EMAGIN CORP DE 1.01,9.01 05/30/07 EMTA Holdings, Inc. NV 4.01,9.01 05/29/07 ENERGY PARTNERS LTD DE 8.01,9.01 06/08/07 ENPATH MEDICAL, INC. MN 5.01 06/06/07 ENVIRONMENTAL TECTONICS CORP PA 8.01 06/04/07 EQUIFAX INC GA 7.01,9.01 06/08/07 EQUITY ONE, INC. 5.02 06/08/07 Evercore Partners Inc. DE 5.02,9.01 06/04/07 EXACT SCIENCES CORP DE 7.01,8.01,9.01 06/07/07 EXELON CORP PA 8.01 06/05/07 FANSTEEL INC DE 1.01,9.01 06/05/07 FEDERAL NATIONAL MORTGAGE ASSOCIATION 7.01 06/07/07 Feldman Mall Properties, Inc. MD 8.01,9.01 06/05/07 FIRST BANCORP /PR/ PR 8.01,9.01 06/05/07 FNB United Corp. NC 5.02,9.01 06/06/07 FOREST CITY ENTERPRISES INC OH 2.02,9.01 06/07/07 FOREST CITY ENTERPRISES INC OH 2.02,9.01 06/07/07 GALAXY NUTRITIONAL FOODS INC DE 2.02,9.01 06/07/07 Gales Industries Inc DE 9.01 04/24/07 AMEND GENAERA CORP DE 8.01,9.01 06/05/07 GENSYM CORP DE 5.02,9.01 06/05/07 GENWORTH FINANCIAL INC DE 8.01,9.01 06/05/07 GLOBALSANTAFE CORP 7.01,9.01 06/07/07 GoFish Corp. 1.01,2.03,3.02,8.01,9.01 06/07/07 GREATBATCH, INC. DE 2.01,9.01 06/06/07 GREEN ENERGY HOLDING CORP CO 3.03,8.01 06/08/07 Greenlight Capital Re, Ltd. 1.01,9.01 06/07/07 GREIF INC DE 2.02,9.01 06/06/07 GSR Mortgage Loan Trust 2007-AR2 DE 8.01,9.01 05/24/07 HALLMARK FINANCIAL SERVICES INC NV 1.01,9.01 06/08/07 HARLEY DAVIDSON INC WI 8.01 06/01/07 HARTFORD LIFE INSURANCE CO CT 9.01 06/08/07 HARVEY ELECTRONICS INC NY 5.02,9.01 06/05/07 HEIDRICK & STRUGGLES INTERNATIONAL IN DE 5.02,9.01 05/24/07 HUB GROUP INC DE 1.01,9.01 06/06/07 HUNGARIAN TELEPHONE & CABLE CORP DE 9.01 04/27/07 AMEND HUSKER AG LLC NE 5.02 06/04/07 IA GLOBAL INC DE 8.01,9.01 06/08/07 ICON CASH FLOW PARTNERS L P SEVEN DE 8.01,9.01 06/08/07 ICON INCOME FUND EIGHT /DE DE 8.01,9.01 06/08/07 ICON INCOME FUND EIGHT B LP 8.01,9.01 06/08/07 ICON INCOME FUND NINE LLC DE 8.01,9.01 06/08/07 ICON INCOME FUND TEN LLC DE 8.01,9.01 06/08/07 ICON Leasing Fund Eleven, LLC DE 8.01,9.01 06/08/07 IKONA GEAR INTERNATIONAL INC NV 8.01,9.01 06/07/07 IMCLONE SYSTEMS INC DE 8.01,9.01 06/05/07 IMPERIALI INC FL 4.02 08/31/06 Indigo Technologies, Inc. NV 5.02,8.01,9.01 06/06/07 INGERSOLL RAND CO LTD 5.02,9.01 06/04/07 INNOVA PURE WATER INC /FL/ FL 5.02 06/06/07 INTERDIGITAL COMMUNICATIONS CORP PA 7.01,9.01 06/07/07 INVESTMENT TECHNOLOGY GROUP INC DE 8.01,9.01 06/08/07 IPG PHOTONICS CORP DE 8.01 06/08/07 IWT TESORO CORP NV 1.01,9.01 06/08/07 J P MORGAN CHASE & CO DE 9.01 06/06/07 JONES LANG LASALLE INC MD 1.01,9.01 06/08/07 KAYNE ANDERSON ENERGY DEVELOPMENT CO MD 1.01,9.01 06/04/07 KBR, INC. DE 7.01 06/08/07 KELLWOOD CO DE 2.02,5.02,9.01 06/08/07 KINDER MORGAN ENERGY PARTNERS L P DE 7.01 06/07/07 KRISPY KREME DOUGHNUTS INC NC 5.02,9.01 06/04/07 KRONOS INC MA 8.01,9.01 06/08/07 LA JOLLA PHARMACEUTICAL CO DE 7.01,9.01 06/07/07 LABORATORY CORP OF AMERICA HOLDINGS DE 8.01 06/08/07 LANDSTAR SYSTEM INC DE 1.01 06/08/07 LIME ENERGY CO. DE 1.01,2.01,2.03,3.02,9.01 06/05/07 LITHIUM TECHNOLOGY CORP DE 3.02,9.01 06/04/07 LOOKSMART LTD DE 2.02,5.02,9.01 06/07/07 MAGNITUDE INFORMATION SYSTEMS INC DE 2.03,3.02,9.01 06/01/07 MARRIOTT INTERNATIONAL INC /MD/ DE 8.01,9.01 06/07/07 ME PORTFOLIO MANAGEMENT LTD 8.01,9.01 06/05/07 Merrill Lynch Mortgage Investors Trus DE 8.01,9.01 06/07/07 Metabolic Research, Inc. IN 4.01,9.01 06/04/07 METALLINE MINING CO NV 5.02,9.01 06/04/07 METRO ONE TELECOMMUNICATIONS INC OR 1.01,2.03,3.02,5.01,5.02,5.03, 7.01,9.01 06/05/07 METRO ONE TELECOMMUNICATIONS INC OR 1.01,2.03,3.02,5.01,5.02,5.03, 7.01,9.01 06/05/07 MISTRAL VENTURES INC NV 8.01 06/01/07 MORGAN STANLEY PORTFOLIO STRATEGY FUN DE 1.01,1.02,9.01 06/05/07 MOSCOW CABLECOM CORP DE 8.01,9.01 06/08/07 MOTIENT CORP DE 7.01,9.01 06/08/07 MOTIVE INC DE 7.01,9.01 06/08/07 MSCC HELOC Trust 2007-1 DE 8.01,9.01 02/26/07 MULTIMEDIA GAMES INC TX 1.01,9.01 06/06/07 NATCO GROUP INC DE 5.02,9.01 06/06/07 NATIONAL FUEL GAS CO NJ 3.03,5.03,8.01,9.01 06/07/07 National Investment Managers Inc. FL 5.02 05/21/07 NATIONAL MENTOR HOLDINGS, INC. DE 5.02 06/04/07 NATIONWIDE FINANCIAL SERVICES INC/ DE 2.04 06/04/07 NAVIGANT CONSULTING INC DE 8.01,9.01 06/08/07 NEOMEDIA TECHNOLOGIES INC DE 2.01,9.01 03/21/06 AMEND Network Communications, Inc. GA 2.02,9.01 06/06/07 NEWMONT MINING CORP /DE/ DE 5.02 06/04/07 NextMart Inc. DE 2.02 06/05/07 NOBEL LEARNING COMMUNITIES INC DE 4.01,9.01 06/06/07 NORTHSTAR REALTY 1.01,2.03 06/07/07 NOVASTAR MORTGAGE FUNDING CORP DE 1.01,9.01 06/01/07 NOVELL INC DE 8.01 06/06/07 NTS MORTGAGE INCOME FUND DE 7.01,9.01 06/08/07 NVIDIA CORP DE 8.01 06/08/07 NYFIX INC DE 5.02 05/15/07 AMEND OBN HOLDINGS NV 8.01,9.01 06/08/07 Ocean Power Technologies, Inc. NJ 1.01,8.01,9.01 06/04/07 OCTILLION CORP 7.01,9.01 06/04/07 OHIO LEGACY CORP OH 8.01,9.01 06/06/07 OIL DRI CORP OF AMERICA DE 8.01,9.01 06/05/07 OPEN ENERGY CORP NV 5.02 06/04/07 ORBITAL SCIENCES CORP /DE/ DE 5.02 06/07/07 Pacific Ethanol, Inc. DE 8.01,9.01 06/08/07 PACKETPORT COM NV 8.01 03/04/07 PALATIN TECHNOLOGIES INC DE 5.02 06/05/07 PAR PHARMACEUTICAL COMPANIES, INC. DE 5.02,9.01 06/05/07 PARK NATIONAL CORP /OH/ OH 8.01,9.01 06/06/07 PATRIOT NATIONAL BANCORP INC CT 8.01 06/07/07 PATRIOT SCIENTIFIC CORP DE 5.02,9.01 06/05/07 PC CONNECTION INC DE 5.02 06/07/07 PENNSYLVANIA REAL ESTATE INVESTMENT T PA 3.02 06/06/07 PEOPLES BANCORP INC OH 5.02,9.01 06/08/07 PEPCO HOLDINGS INC DE 8.01,9.01 06/05/07 PERKINS & MARIE CALLENDER'S INC DE 2.02,9.01 06/08/07 PETROQUEST ENERGY INC DE 8.01,9.01 06/08/07 PFGI CAPITAL CORP MD 5.02,9.01 06/07/07 PINNACLE AIRLINES CORP DE 8.01,9.01 06/07/07 PIONEER COMPANIES INC DE 8.01 06/04/07 PLAYERS NETWORK 5.03,9.01 06/04/07 POWER INTEGRATIONS INC CA 2.02,5.02,9.01 06/05/07 PRIMUS TELECOMMUNICATIONS GROUP INC DE 3.02 06/06/07 PROSPECT ENERGY CORP MD 8.01,9.01 06/07/07 PSI CORP NV 8.01,9.01 05/18/07 PYR ENERGY CORP DE 5.02 06/08/07 QUALITY SYSTEMS INC CA 2.02,9.01 06/07/07 QUANTA CAPITAL HOLDINGS LTD 5.02,5.03 06/07/07 QUEST GROUP INTERNATIONAL INC NV 1.01,2.01,4.01,9.01 06/04/07 QUIKSILVER INC DE 2.02,9.01 06/07/07 Rackable Systems, Inc. DE 5.02,5.03,9.01 06/06/07 RadNet, Inc. NY 4.01 06/07/07 RAIT Financial Trust MD 8.01,9.01 06/07/07 REGENERON PHARMACEUTICALS INC NY 8.01,9.01 06/08/07 RENASANT CORP MS 8.01,9.01 06/07/07 REPUBLIC AIRWAYS HOLDINGS INC DE 5.02,9.01 06/08/07 RES CARE INC /KY/ KY 1.02,5.02 06/06/07 S&C HOLDCO 3 INC 8.01,9.01 06/08/07 SALIX PHARMACEUTICALS LTD 8.01,9.01 06/08/07 SATELLITE SECURITY CORP NV 5.02 06/06/07 AMEND SAVE THE WORLD AIR INC NV 5.02 06/05/07 SCANNER TECHNOLOGIES CORP NM 8.01,9.01 06/04/07 SELECT MEDICAL CORP DE 1.02,7.01,9.01 06/07/07 SEMCO ENERGY INC MI 8.01,9.01 06/07/07 SENTO CORP UT 8.01,9.01 06/01/07 Shermen WSC Acquisition Corp DE 8.01,9.01 06/07/07 SHUFFLE MASTER INC MN 2.02,9.01 06/06/07 SHUFFLE MASTER INC MN 5.02 06/05/07 SHUFFLE MASTER INC MN 1.01,9.01 06/05/07 SILVER STAR ENERGY INC 1.01,1.03,2.01,3.03,9.01 05/07/07 SIMMONS CO DE 5.02,9.01 05/25/07 SIRIUS SATELLITE RADIO INC DE 1.01,9.01 06/05/07 SIRVA INC DE 5.02,9.01 06/07/07 SOHU COM INC DE 5.02 06/08/07 SOLITRON DEVICES INC DE 5.02,9.01 06/04/07 SOLOMON TECHNOLOGIES INC DE 1.01,3.02,5.02,7.01,9.01 05/01/07 SOUTHERN COPPER CORP/ DE 5.02,9.01 06/07/07 SOVEREIGN BANCORP INC PA 5.02,9.01 06/08/07 STAGE STORES INC NV 8.01,9.01 06/07/07 Standard Aero Holdings Inc. DE 7.01 06/07/07 STAR GAS PARTNERS LP DE 1.01,3.03,9.01 06/07/07 STAR SCIENTIFIC INC DE 7.01,8.01,9.01 06/07/07 STATION CASINOS INC NV 8.01,9.01 06/01/07 STELLAR PHARMACEUTICALS INC 9.01 06/07/07 STERLING GROUP VENTURES INC NV 5.02 06/04/07 SUMMIT ENVIRONMENTAL CORP INC TX 5.02 06/01/07 SUPERVALU INC DE 7.01,9.01 06/06/07 SYNERGETICS USA INC 1.01,2.02,9.01 06/07/07 T REIT INC VA 7.01,9.01 06/08/07 TASKER PRODUCTS CORP NV 2.03,3.02 06/04/07 TECH LABORATORIES INC NJ 1.01,2.03,3.02,9.01 05/31/07 TECHNOCONCEPTS, INC. CO 2.04,9.01 05/31/07 TELESTONE TECHNOLOGIES CORP CO 9.01 06/06/07 TELIK INC DE 8.01 06/06/07 TEXHOMA ENERGY INC 1.01,3.02,4.01,5.02,9.01 05/15/07 TGC INDUSTRIES INC TX 5.02 06/05/07 THOMAS GROUP INC DE 8.01,9.01 06/08/07 TNS INC 1.01,2.03,9.01 06/06/07 TRM CORP OR 4.01 06/07/07 TVI CORP MD 3.01,9.01 06/06/07 Tyco Electronics Ltd. D0 8.01,9.01 06/07/07 UNITED RENTALS INC /DE DE 1.01,5.02,5.03,8.01,9.01 06/04/07 URANIUM ENERGY CORP NV 7.01,9.01 06/07/07 US CONCRETE INC DE 5.02,9.01 06/04/07 US GEOTHERMAL INC DE 1.01,3.02,7.01,9.01 06/05/07 VAIL RESORTS INC DE 2.02,9.01 06/08/07 VALERO ENERGY CORP/TX DE 8.01,9.01 06/05/07 VERIZON COMMUNICATIONS INC DE 5.02 06/07/07 VERTICAL BRANDING, INC. DE 1.01,2.03,8.01,9.01 06/04/07 VIASPACE Inc. NV 2.02,9.01 05/15/07 AMEND VIRAGE LOGIC CORP CA 5.02,9.01 06/07/07 VIRCO MFG CORPORATION DE 2.02,3.01,7.01,9.01 06/08/07 VISUAL SCIENCES, INC. CA 8.01,9.01 06/08/07 VITRAN CORP INC 8.01 05/08/07 VSE CORP DE 1.01,2.01,7.01,9.01 06/04/07 WaMu Mortgage Pass-Through Certificat DE 9.01 05/24/07 WDS Receivables LLC 8.01,9.01 06/07/07 WELLCARE HEALTH PLANS, INC. DE 1.01,5.02,9.01 06/07/07 WELLPOINT INC IN 2.03,9.01 06/08/07 Wells Fargo Alternative Loan 2007-PA2 DE 8.01,9.01 05/24/07 WESTBOROUGH FINANCIAL SERVICES INC MA 8.01 06/08/07 WHITE MOUNTAINS INSURANCE GROUP LTD D0 7.01,9.01 06/08/07 WILLBROS GROUP INC R1 1.01 06/05/07 WILLIAMS CONTROLS INC DE 4.01,9.01 06/04/07 WINNEBAGO INDUSTRIES INC IA 7.01,9.01 06/07/07 WORLD FUEL SERVICES CORP FL 7.01,9.01 06/08/07 WORLD WASTE TECHNOLOGIES INC CA 8.01,9.01 06/07/07 XILINX INC DE 7.01,9.01 06/07/07 YARDVILLE NATIONAL BANCORP NJ 1.01,5.02,8.01,9.01 06/07/07 ZALDIVA INC FL 5.02 06/05/07