SEC NEWS DIGEST Issue 2007-117 June 19, 2007 ENFORCEMENT PROCEEDINGS SEC CHARGES TERESE DEARMIN AND RICHARD HARRIS WITH INSIDER TRADING IN THE SECURITIES OF U.S. HOME & GARDEN, INC. On June 18, the Commission filed a settled civil action in federal district court against Terese Dearmin (Dearmin) and her father Richard Harris (Harris), alleging violations of federal securities laws in separate instances of insider trading in the securities of U.S. Home & Garden, Inc. (USHG) ahead of the public announcement of its merger with Ionatron, Inc. (Ionatron). The Commission's complaint alleges that Dearmin learned from her husband, the former CEO of a privately-held company called Ionatron, that it would merge with USHG approximately one month prior to the Feb. 25, 2004, public announcement of the merger. Dearmin tipped Harris, her mother, and her business partner, according to the complaint, and all three purchased USGH stock in advance of the merger announcement. Without admitting or denying the allegations in the complaint, Dearmin consented to entry of a final judgment that imposes an injunction against violations of Section 10(b), the anti-fraud statute of the Securities Exchange Act of 1934, disgorgement of $13,178, prejudgment interest of $2,390, and a $22,501 civil penalty. Harris also consented to entry of a final judgment that imposes an anti-fraud injunction, disgorgement of $9,323, prejudgment interest of $1,714, and a $9,323 civil penalty. [SEC v. Terese Dearmin and Richard Harris, USDC, District of Columbia, C.A. No. 1:07-CV-01089 (JDB )] (LR-20155) SEC v. TOM SHANAHAN AND CLEM HANNON On June 15, the Commission filed a complaint in the U.S. District Court for the District of Minnesota against Tom Shanahan and Clem Hannon, two former senior officers of Zomax Limited (Zomax Ireland), the Irish subsidiary of Zomax, Inc., a former U.S. public corporation. The Commission's complaint alleges that from the end of 2003 through 2004, Shanahan and Hannon engaged in a fraudulent scheme to artificially inflate the financial results of Zomax Ireland by manipulating certain accounting entries and financial records to hide the declining performance of Zomax Ireland. The complaint further alleges that Shanahan and Hannon submitted false Zomax Ireland financial information to Zomax. In addition, they sent false site certifications to Zomax, which Zomax required in order to fulfill its obligations under the Sarbanes-Oxley Act. Shanahan and Hannon's fraudulent scheme caused Zomax to materially misstate its consolidated financial statements for the first three quarters of 2004 and file inaccurate Forms 10-Q with the Commission. On March 31, 2005, Zomax filed its Form 10-K for 2004, which restated its financial statements for the first three quarters of 2004. The restatement, caused primarily by Shanahan and Hannon's fraudulent accounting, negatively impacted Zomax's previously reported quarterly results for 2004. For the first quarter of 2004, the restatement increased Zomax's net loss by 58%. For the second quarter of 2004, the restatement decreased Zomax's net income by 57%. For the third quarter of 2004, the restatement increased Zomax's net loss by 10%. The complaint alleges that Shanahan and Hannon committed fraud in connection with the purchase and sale of securities, in violation of Sections 10(b) of the Securities and Exchange Act of 1934 (Exchange Act) and Rule 10b-5 thereunder. The complaint also alleges that Shanahan and Hannon violated Section 13(b)(5) of the Exchange Act and Rule 13b2-1 thereunder by knowingly circumventing Zomax's system of internal accounting controls, knowingly falsifying Zomax Ireland's books, records and accounts, and as a result, aided and abetted Zomax's violations of Sections 13(a) and 13(b)(2)(A) of the Exchange Act and Rules 12b-20 and 13a-13 thereunder. The complaint seeks injunctive relief against Shanahan and Hannon, as well as the imposition of an officer and director bar. [SEC v. Tom Shanahan and Clem Hannon, Civil Action No. 07-2879-JNE-SRN (D. Minn.)] (LR-20156; AAE Rel. 2617) SEC FILES SETTLED INSIDER TRADING CHARGES AGAINST FORMER DIRECTOR OF SADIA S.A. The Commission today filed a settled civil injunctive action in the U.S. Court for the District of Columbia against Romano Ancelmo Fontana Filho, a former Director at Sadia S.A. (Sadia), a Brazilian food products company. The Commission charged Fontana with engaging in illegal insider trading both by purchasing securities of Perdigão S.A. (Perdigão) prior to Sadia's tender offer for Perdigão and by selling the same securities of Perdigão prior to Sadia's subsequent revocation of the tender offer. Without admitting or denying the allegations in the Commission's complaint, Fontana has consented to the entry of a final judgment imposing injunctive and monetary relief and barring him from acting as an officer or director of a publicly traded company for a period of five years. The Commission's complaint alleges that Fontana learned of the contemplated tender offer on April 26, 2006, through a conversation with the chairman of Sadia's board of directors. According to the complaint, Fontana subsequently purchased 18,000 American Depositary Shares (ADSs) of Perdigão at an average cost of $19.12 per ADS through three transactions executed between July 5 and 12, 2006, on the basis of material, nonpublic information concerning the proposed acquisition, and in breach of a duty of trust and confidence he owed to Sadia. On Sunday, July 16, 2006, Sadia announced the tender offer for Perdigão. The following day, the price of Perdigão ADSs increased to $24.50, up $4.25 (21%) from the previous closing price. On the morning of July 21, 2006, Fontana participated by conference call in a meeting at which Sadia's board of directors decided to revoke the tender offer. As the complaint alleges, after this meeting - but before Sadia announced the revocation later that day - Fontana sold all 18,000 ADSs of Perdigão at an average selling price of $26.85 per ADS. By selling in advance of the public announcement of the revocation, the complaint alleges, Fontana again engaged in illegal insider trading, in breach of a duty of trust and confidence he owed to Sadia. The complaint alleges that Fontana realized ill-gotten profits of $139,114.50 from his unlawful trading. Without admitting or denying the allegations in the complaint, Fontana has agreed to settle the Commission's charges by consenting to the entry of a final judgment that would: (i) permanently enjoin him from further violations of Sections 10(b) and 14(e) of the Securities Exchange Act of 1934, and Rules 10b-5 and 14e-3 thereunder; (ii) require him to pay $142,848.95 in disgorgement and prejudgment interest; (iii) order him to pay a 1.25-time civil penalty of $173,893.13; and (iv) bar him for a period of five years from serving as an officer or director of a publicly traded company. The Commission wishes to acknowledge the assistance of the Brazilian Comissão de Valores Mobilários. This is the third settled insider trading action filed by the Commission arising out of Sadia's tender offer for Perdigão. See SEC v. Luiz Gonzaga Murat Júnior, C.A. No. 1:07CV00381 (PLF) (D.D.C.) (filed Feb. 22, 2007), Litigation Release No. 20013 (Feb. 22, 2007); SEC v. Alexandre Ponzio De Azevedo, C.A. No. 1:07CV00380 (PLF) (D.D.C.) (filed Feb. 22, 2007), Litigation Release No. 20013 (Feb. 22, 2007). The Commission's investigation in this matter is continuing. [SEC v. Romano Ancelmo Fontana Filho, C.A. No. 1:07CV01095 (PLF) D.D.C.] (LR-20157) INVESTMENT COMPANY ACT RELEASES PRINCIPAL VARIABLE CONTRACTS FUND, INC., ET AL. A notice has been issued giving interested persons until July 14, 2007, to request a hearing on the application filed by Principal Variable Contracts Fund, Inc. (Fund) and Principal Management Corporation. (Adviser and together with the Fund, Applicants). Applicants request an order pursuant to Section 6(c) of the Investment Company Act, as amended, exempting them 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, to the extent necessary to permit shares of the Fund and shares of any investment company that is designed to fund insurance products and for which the Adviser or any of its affiliates, may serve in the future as investment adviser, investment manager, subadviser, administrator, principal underwriter or sponsor (Future Funds) (the Fund, together with Future Funds, Insurance Funds) to be sold to and held by: (a) separate accounts funding variable annuity contracts and variable life insurance policies issued by both affiliated life insurance companies and unaffiliated life insurance companies; (b) trustees of qualified group pension and group retirement plans outside of the separate account context; (c) separate accounts that are not registered as investment companies under Section 3(c) of the Act; (d) the Adviser or any successor in interest to the Adviser for the purpose of providing seed capital to Insurance Funds; and (e) any other account of a Participating Insurance Company (General Account). (Rel. IC-27852 - June 18) SELF-REGULATORY ORGANIZATIONS APPROVAL OF PROPOSED RULE CHANGES A proposed rule change (SR-Phlx-2007-26), as modified by Amendment No. 1, filed by the Philadelphia Stock Exchange relating to price-improved Linka ge P/A Orders has been approved pursuant to Section 19(b)(2) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of June 18. (Rel. 34-55910) The Commission approved a proposed rule change (SR-Amex-2007-13) and Amendment No. 1 thereto submitted by the American Stock Exchange relating to the Codification of Exchange Policy Regarding Specialist Commissions. Publication is expected in the Federal Register during the week of June 18. (Rel. 34-55913) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change filed by the National Association of Securities Dealers to amend NASD Rules 4632E and 6130E to change the system closing time of the NASD/NYSE Trade Reporting Facility from 6:30 p.m. to 8:00 p.m. (Eastern Time) (SR-NASD-2007-037) 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 18. (Rel. 34-55916) A proposed rule change (SR CBOE-2007-63) filed by the Chicago Board Options Exchange to modify its fees applicable to the CBOE Stock Exchange 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 is expected in the Federal Register during the week of June 18. (Rel. 34-55918) A proposed rule change (SR-CBOE-2007-62) filed by the Chicago Board Options Exchange to amend the CBOE's rules related to Credit Default Options 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 18. (Rel. 34-55919) APPROVAL OF ACCELERATED DELIVERY OF SUPPLEMENT TO THE OPTIONS DISCLOSURE DOCUMENT The Commission granted approval to the accelerated delivery of a supplement to the options disclosure document submitted by The Options Clearing Corporation (SR-ODD-2007-03) pursuant to Rule 9b-1 under the Securities Exchange Act of 1934 regarding credit default options. Publication is expected in the Federal Register during the week of June 18. (Rel. 34-55921) 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: . N-2 PROSPECT ENERGY CORP, 10 EAST 40TH STREET 44TH FL, NEW YORK, NY, 10016, 212-448-0702 - 0 ($500,000,000.00) Debt, (File 333-143819 - Jun. 18) (BR. 16) S-8 EPICOR SOFTWARE CORP, 195 TECHNOLOGY DR, IRVINE, CA, 92718-2402, 9495854000 - 0 ($144,896,920.00) Equity, (File 333-143820 - Jun. 18) (BR. 03C) S-8 CYBERONICS INC, 100 CYBERONICS CENTER BLVD, SUITE 600, HOUSTON, TX, 77058, (281) 228-7200 - 400,000 ($6,936,000.00) Equity, (File 333-143821 - Jun. 18) (BR. 10A) S-4 UNIVERSAL AMERICAN FINANCIAL CORP, SIX INTERNATIONAL DRIVE, SUITE 190, RYE BROOK, NY, 10573-1068, 9149345200X253 - 0 ($799,999,985.00) Equity, (File 333-143822 - Jun. 18) (BR. 01C) S-1 MAP Pharmaceuticals, Inc., 2400 BAYSHORE PARKWAY, SUITE 200, MOUNTAIN VIEW, CA, 94043, 650-386-3100 - 0 ($86,250,000.00) Equity, (File 333-143823 - Jun. 18) (BR. 01) S-3ASR PROGRESSIVE CORP/OH/, 6300 WILSON MILLS RD, MAYFIELD VILLAGE, OH, 44143, 4404615000 - 0 ($0.00) Non-Convertible Debt, (File 333-143824 - Jun. 18) (BR. 01B) S-3ASR ONYX PHARMACEUTICALS INC, 2100 POWELL STREET, EMERYVILLE, CA, 94608, 5105976500 - 0 ($0.00) Equity, (File 333-143825 - Jun. 18) (BR. 01B) S-3 LTC PROPERTIES INC, 31365 OAK CREST DRIVE, SUITE 200, WESTLAKE VILLIAGE, CA, 91361, 805-981-8655 - 0 ($300,000,000.00) Other, (File 333-143826 - Jun. 18) (BR. 08B) S-3ASR REYNOLDS AMERICAN INC, 401 NORTH MAIN ST, WINSTON SALEM, NC, 27102, 3367412000 - 0 ($0.00) Debt, (File 333-143827 - Jun. 18) (BR. 05A) S-3 WISCONSIN POWER & LIGHT CO, 4902 NORTH BILTMORE LANE, PO BOX 77007, MADISON, WI, 53707-1007, 608-4583314 - 0 ($300,000,000.00) Other, (File 333-143831 - Jun. 18) (BR. 02B) SB-2 Enlightened Gourmet, Inc., 236 CENTERBROOK, HAMDEN, CT, 06518, 203-230-9930 - 63,085,210 ($9,462,781.50) Equity, (File 333-143832 - Jun. 18) (BR. 02) S-8 BROADVIEW INSTITUTE INC, 4455 WEST 77TH STREET, MINNEAPOLIS, MN, 55435, 6128354455 - 0 ($1,960,000.00) Equity, (File 333-143834 - Jun. 18) (BR. 05A) S-8 Spansion Inc., 915 DEGUIGNE DRIVE, P.O. BOX 3453, SUNNYVALE, CA, 94088, (408) 962-2500 - 7,595,523 ($86,209,186.05) Equity, (File 333-143835 - Jun. 18) (BR. 10C) S-8 REDIFF COM INDIA LTD, MAHALAXMI ENGINEERING ESTATE, 1ST FLOOR, BEHIND KHILANI COLLEGE, MUMBAI, K7, 00000, 0119122444 - 335,000 ($11,902,550.00) Equity, (File 333-143836 - Jun. 18) (BR. 05B) S-8 REDIFF COM INDIA LTD, MAHALAXMI ENGINEERING ESTATE, 1ST FLOOR, BEHIND KHILANI COLLEGE, MUMBAI, K7, 00000, 0119122444 - 150,000 ($2,664,750.00) Equity, (File 333-143837 - Jun. 18) (BR. 05B) S-8 MANHATTAN PHARMACEUTICALS INC, 810 SEVENTH AVENUE, 4TH FLOOR, NEW YORK, NY, 10019, (212) 582-3950 - 5,000,000 ($4,000,000.00) Equity, (File 333-143838 - Jun. 18) (BR. 01B) S-3 THERAGENICS CORP, 5203 BRISTOL INDUSTRIAL WAY, BUFORD, GA, 30518, 7702710233 - 978,065 ($4,107,873.00) Equity, (File 333-143839 - Jun. 18) (BR. 10C) SB-2 Touchstone Bancshares, Inc., 3740 DAVINCI COURT, SUITE 150, NORCROSS, GA, 30092, 770-407-6700 - 0 ($46,387,500.00) Equity, (File 333-143840 - Jun. 18) (BR. ) S-8 Exobox Technologies Corp., 6303 BEVERLY HILL, SUITE 210, HOUSTON, TX, 77057, 7137816173 - 20,000,000 ($8,200,000.00) Equity, (File 333-143842 - Jun. 18) (BR. 03B) S-3 COMMONWEALTH BANKSHARES INC, 403 BOUSH ST, NORFOLK, VA, 23510, 7574466900 - 1,163,461 ($24,514,123.27) Equity, (File 333-143843 - Jun. 18) (BR. 07C) SB-2 Madero, Inc., 1132 E. PLAZA BLVD. STE.#203 #409, NATIONAL CITY, CA, 91950, 775-352-3855 - 4,320,000 ($21,600.00) Equity, (File 333-143845 - Jun. 18) (BR. ) SB-2 UNICORP INC /NEW, 1117 HERKIMER STREET, SUITE 110, HOUSTON, TX, 77008, 713 802 2944 - 10,555,685 ($3,641,711.33) Debt Convertible into Equity, (File 333-143846 - Jun. 18) (BR. 04A) SB-2 Telanetix,Inc, 6197 CORNERSTONE COURT E, SUITE 108, SAN DIEGO, CA, 92121, 858-362-2250 - 2,301,288 ($10,724,002.00) Equity, (File 333-143847 - Jun. 18) (BR. 11C) S-8 DENBURY RESOURCES INC, 5100 TENNYSON PARKWAY, SUITE 3000, PLANO, TX, 75024, 9726732000 - 0 ($79,200,000.00) Equity, (File 333-143848 - Jun. 18) (BR. 04A) S-3ASR PENN VIRGINIA CORP, 100 MATSONFORD ROAD SUITE 300, THREE RADNOR CORPORATE CENTER, RADNOR, PA, 19087, 6106878900 - 0 ($0.00) Other, (File 333-143852 - Jun. 18) (BR. 04C) S-8 GVI SECURITY SOLUTIONS INC, 1621 WEST CROSBY, SUITE 104, CARROLLTON, TX, 75006, 9722457353 - 5,840,500 ($5,139,640.00) Equity, (File 333-143853 - Jun. 18) (BR. 11C) S-8 ASTRO MED INC /NEW/, 600 E GREENWICH AVE, WEST WARWICK, RI, 02893, 4018284000 - 1,000,000 ($11,175,000.00) Equity, (File 333-143854 - Jun. 18) (BR. 03B) S-8 EMC CORP, 176 SOUTH STREET, HOPKINTON, MA, 01748-9103, 5084351000 - 125,330,000 ($2,105,544,000.00) Equity, (File 333-143855 - Jun. 18) (BR. 03C) S-1 TM Entertainment & Media, Inc., 307 EAST 87TH STREET, NEW YORK, NY, 10028, 212-289-6362 - 0 ($172,575,100.00) Equity, (File 333-143856 - Jun. 18) (BR. ) F-3ASR Companhia Vale do Rio Doce, AVENIDA GRACA ARANHA #26, RIO DE JANEIRO, D5, 20005-900, 552138144540 - 0 ($0.00) Other, (File 333-143857 - Jun. 18) (BR. 04A) S-8 SUPERVALU INC, 11840 VALLEY VIEW RD, EDEN PRAIRIE, MN, 55344, 9528284000 - 35,000,000 ($1,665,300,000.00) Equity, (File 333-143859 - Jun. 18) (BR. 02A) S-8 ORLEANS HOMEBUILDERS INC, ONE GREENWOOD SQUARE, 3333 STREET ROAD SUITE 101, BENSALEM, PA, 19020, 2152457500 - 0 ($4,788,500.00) Equity, (File 333-143862 - Jun. 18) (BR. 06B) 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 NAME OF ISSUER CODE 8K ITEM NO. DATE COMMENT ------------------------------------------------------------------------------------------------------- 310 HOLDINGS, INC. NV 8.01,9.01 06/14/07 3M CO DE 8.01,9.01 06/18/07 ABAXIS INC CA 5.02,7.01,9.01 06/12/07 ABERCROMBIE & FITCH CO /DE/ DE 5.02,8.01,9.01 06/13/07 ACCREDITED HOME LENDERS HOLDING CO DE 1.01,9.01 06/15/07 Aircastle LTD D0 8.01,9.01 06/18/07 ALL STATE PROPERTIES LP DE 4.01,9.01 06/18/07 AMEND ALLIANCE BANKSHARES CORP 5.02,9.01 06/13/07 AMERICAN COMMERCIAL LINES INC. DE 7.01 06/16/07 AMERICAN MORTGAGE ACCEPTANCE CO MA 8.01,9.01 06/12/07 AMERICAN TECHNICAL CERAMICS CORP DE 1.01,9.01 06/15/07 AMERIGON INC MI 8.01 06/18/07 AML COMMUNICATIONS INC DE 2.02,9.01 06/14/07 ANESIVA, INC. DE 8.01,9.01 06/18/07 APPLIED DNA SCIENCES INC NV 5.02 06/12/07 AQUILA INC DE 8.01 06/15/07 ARCADIA RESOURCES, INC NV 5.03,8.01 06/12/07 ARENA PHARMACEUTICALS INC DE 1.01,9.01 06/15/07 ARROWHEAD RESEARCH CORP DE 5.02,9.01 06/18/07 Ascent Solar Technologies, Inc. DE 8.01,9.01 06/18/07 ASHWORTH INC DE 2.02,9.01 06/18/07 ASSET ACCEPTANCE CAPITAL CORP 5.02,8.01,9.01 06/18/07 Authorize.Net Holdings, Inc. DE 3.03,7.01,8.01,9.01 06/18/07 Avicena Group, Inc. DE 5.02 06/12/07 AVX CORP DE 1.01,9.01 06/15/07 Axion Power International, Inc. DE 4.02,9.01 06/12/07 BAKER HUGHES INC DE 8.01 06/12/07 BALLY TOTAL FITNESS HOLDING CORP DE 1.01,8.01,9.01 06/17/07 BALLY TOTAL FITNESS HOLDING CORP DE 5.02,8.01,9.01 06/13/07 Banc of America Commercial Mortgage I DE 8.01,9.01 06/15/07 BARRIER THERAPEUTICS INC DE 5.02,9.01 06/14/07 Benda Pharmaceutical, Inc. MN 1.01,2.01,3.02,9.01 04/05/07 AMEND BENIHANA INC DE 2.02,9.01 06/18/07 Biodel Inc 2.02,8.01,9.01 06/15/07 BIOGEN IDEC INC. DE 7.01,9.01 06/18/07 BION ENVIRONMENTAL TECHNOLOGIES INC CO 7.01,9.01 06/18/07 BIOVERIS CORP DE 8.01 06/15/07 BLACK HAWK EXPLORATION 5.02 06/13/07 BLACKBAUD INC 5.02 06/13/07 BLUE COAT SYSTEMS INC DE 5.02,9.01 06/12/07 BLUE HOLDINGS, INC. NV 1.01 06/12/07 BLUE RIVER BANCSHARES INC IN 1.01,9.01 06/13/07 BOSTON PROPERTIES INC DE 1.01,3.03,5.03,9.01 06/18/07 BOSTON PROPERTIES LTD PARTNERSHIP 1.01,3.03,5.03,9.01 06/18/07 BPO Management Services DE 1.01,3.02,5.02,9.01 06/13/07 BRISTOL MYERS SQUIBB CO DE 8.01,9.01 06/15/07 Buckingham Exploration Inc. NV 2.01,5.06 06/11/07 C-BASS 2007-CB5 Trust DE 9.01 05/31/07 AMEND CAMBRIDGE HEART INC DE 1.01 06/18/07 CANARGO ENERGY CORP DE 1.01,3.02,7.01,9.01 06/13/07 CAPSTEAD MORTGAGE CORP MD 5.02 06/12/07 CARDINAL BANKSHARES CORP VA 5.02,9.01 05/21/07 CBRL GROUP INC TN 7.01,9.01 06/18/07 CEPHALON INC DE 8.01,9.01 06/18/07 CERIDIAN CORP /DE/ DE 1.01,9.01 06/14/07 CHART INDUSTRIES INC DE 7.01,9.01 06/18/07 CHICAGO MERCANTILE EXCHANGE HOLDINGS DE 8.01,9.01 06/18/07 CHINA FIRE & SECURITY GROUP, INC. 1.01,7.01,9.01 06/13/07 CHINDEX INTERNATIONAL INC DE 8.01 06/14/07 CHRISTOPHER & BANKS CORP DE 7.01,9.01 06/18/07 CIT GROUP INC DE 8.01,9.01 06/18/07 CITADEL BROADCASTING CORP DE 1.01,1.02,2.01,2.03,9.01 06/12/07 Citi Trends Inc 8.01,9.01 06/12/07 CMS ENERGY CORP MI 2.01,2.06,9.01 06/18/07 CNL INCOME PROPERTIES INC MD 9.01 04/06/07 AMEND COMARCO INC CA 2.02,9.01 06/18/07 COMMERCE GROUP INC /MA MA 8.01,9.01 06/15/07 COMMUNITY BANKS INC /PA/ PA 4.02,8.01,9.01 06/18/07 COMPUDYNE CORP NV 5.02,9.01 06/15/07 Copano Energy, L.L.C. DE 5.02,9.01 06/12/07 COUNTERPATH SOLUTIONS, INC. NV 1.01,3.02,7.01,9.01 06/15/07 CWHEQ Revolving Home Equity Loan Trus 8.01,9.01 05/31/07 CWHEQ Revolving Home Equity Loan Trus 8.01,9.01 05/31/07 AMEND CWHEQ Revolving Home Equity Loan Trus 8.01,9.01 05/31/07 CWHEQ Revolving Home Equity Loan Trus 8.01,9.01 05/31/07 AMEND CYBERLUX CORP NV 1.01,3.02,9.01 05/25/07 CYBERSOURCE CORP DE 7.01,8.01,9.01 06/18/07 Deep Down, Inc. NV 2.01,9.01 06/18/07 Digital Learning Management CO DE 1.01,3.03,9.01 06/15/07 DOLLAR GENERAL CORP TN 7.01,8.01,9.01 06/15/07 DOLLAR THRIFTY AUTOMOTIVE GROUP INC DE 8.01,9.01 06/18/07 DOWNEY FINANCIAL CORP DE 1.01,8.01 05/22/07 Drayton Harbor Resources Inc. NV 5.02 05/23/07 DUCKWALL ALCO STORES INC KS 5.02 06/18/07 EAST PENN FINANCIAL CORP 5.02 06/14/07 ECC Capital CORP 1.01,9.01 06/13/07 ECOSPHERE TECHNOLOGIES INC FL 5.02 06/14/07 Eddie Bauer Holdings, Inc. DE 5.02,9.01 06/12/07 EMVELCO CORP. DE 8.01 06/08/07 ENCYSIVE PHARMACEUTICALS INC DE 8.01 06/18/07 ENERGY PARTNERS LTD DE 1.01,2.02,9.01 06/12/07 Energy Transfer Partners, L.P. DE 5.02,9.01 06/18/07 ENERGY WEST INC MT 5.02 06/06/07 AMEND ENGLOBAL CORP NV 8.01,9.01 06/14/07 ENHERENT CORP DE 5.02 06/14/07 EPL Intermediate, Inc. DE 1.01 06/15/07 EQUUS TOTAL RETURN, INC. DE 5.03,8.01,9.01 06/15/07 ExlService Holdings, Inc. DE 5.02,7.01,9.01 06/13/07 Extra Space Storage Inc. MD 1.01,1.02,7.01,9.01 06/13/07 Federal Home Loan Bank of Dallas 2.03 06/12/07 FINISH LINE INC /IN/ IN 1.01,7.01,9.01 06/17/07 FIRST ACCEPTANCE CORP /DE/ DE 1.01,2.03,9.01 06/15/07 FIRST ALBANY COMPANIES INC NY 8.01,9.01 06/15/07 FIRST CONSULTING GROUP INC DE 7.01,9.01 06/15/07 FIRST REPUBLIC PREFERRED CAPITAL CORP 8.01 06/12/07 FIRSTPLUS FINANCIAL GROUP INC NV 4.01,9.01 06/14/07 Flagstone Reinsurance Holdings Ltd 5.02,9.01 06/15/07 FLOWSERVE CORP NY 8.01 05/22/07 Fortunet, Inc. NV 7.01 06/15/07 Foundation Coal Holdings, Inc. DE 5.02,9.01 06/18/07 FOX PETROLEUM INC. NV 1.01,9.01 06/08/07 FURNITURE BRANDS INTERNATIONAL INC DE 5.02,7.01,9.01 06/14/07 G/O BUSINESS SOLUTIONS, INC. CO 5.02 06/18/07 GENESCO INC TN 1.01,3.03,7.01,9.01 06/17/07 Geneva Resources, Inc. NV 5.02,8.01,9.01 06/12/07 GERON CORP DE 1.01,8.01,9.01 06/18/07 GLADSTONE CAPITAL CORP MD 8.01 06/15/07 GLOBAL CROSSING LTD 5.02 06/15/07 GRANT PARK FUTURES FUND LIMITED PARTN IL 7.01 05/31/07 GREATBATCH, INC. DE 2.01,9.01 06/15/07 GREEN PLAINS RENEWABLE ENERGY, INC. IA 1.01,2.03,9.01 06/18/07 GSE SYSTEMS INC DE 3.02,9.01 06/15/07 HARRIS & HARRIS GROUP INC /NY/ NY 1.01,9.01 06/15/07 HARRIS CORP /DE/ DE 1.01,2.01,2.03,7.01,9.01 06/12/07 HAWAIIAN ELECTRIC INDUSTRIES INC HI 5.02 06/12/07 HAWKINS INC MN 2.02,9.01 06/14/07 HEWLETT PACKARD CO DE 8.01,9.01 06/12/07 HFF, Inc. DE 7.01,9.01 06/15/07 Home System 1.01,9.01 06/18/07 HORIZON BANCORP /IN/ IN 8.01,9.01 06/12/07 HOST AMERICA CORP DE 7.01,9.01 06/18/07 HOT TOPIC INC /CA/ CA 5.02,9.01 06/14/07 HSBC AUTO RECEIVABLES CORP NV 7.01,9.01 06/13/07 HSBC Home Equity Loan CORP II DE 7.01,9.01 06/12/07 AMEND HUMANA INC DE 7.01,9.01 06/15/07 HYPERDYNAMICS CORP DE 3.02,9.01 06/12/07 HYTHIAM INC DE 7.01 06/18/07 AMEND IA GLOBAL INC DE 8.01,9.01 06/18/07 IC ISAACS & CO INC DE 5.02,9.01 06/15/07 Ingen Technologies, Inc. 1.01,9.01 06/01/07 INLAND REAL ESTATE CORP MD 8.01,9.01 06/18/07 INTAC INTERNATIONAL INC NV 8.01,9.01 06/18/07 INTEST CORP DE 5.02,8.01,9.01 06/13/07 IPSCO INC 8.01,9.01 06/18/07 IWT TESORO CORP NV 5.02 06/18/07 J P MORGAN CHASE & CO DE 9.01 06/14/07 J.P. Morgan Alternative Loan Trust 20 DE 8.01,9.01 06/18/07 AMEND JONES APPAREL GROUP INC PA 5.02 06/14/07 KAANAPALI LAND LLC 1.02,9.01 06/15/07 KERYX BIOPHARMACEUTICALS INC DE 5.02,9.01 06/18/07 KEYSTONE AUTOMOTIVE OPERATIONS INC PA 5.02 06/14/07 KNOLOGY INC DE 2.01,9.01 04/03/07 AMEND KOMAG INC /DE/ DE 5.02 06/12/07 LEGACY RESERVES L P 8.01 06/18/07 LEGGETT & PLATT INC MO 7.01,9.01 06/18/07 LEHMAN BROTHERS HOLDINGS INC DE 9.01 06/13/07 LEVITT CORP FL 8.01,9.01 06/18/07 LEXINGTON REALTY TRUST MD 1.01,8.01,9.01 06/12/07 LMI AEROSPACE INC MO 1.01,7.01,9.01 06/17/07 LODGENET ENTERTAINMENT CORP DE 2.01,9.01 04/04/07 AMEND Macquarie Infrastructure CO LLC DE 1.01,7.01,9.01 06/12/07 MAGNITUDE INFORMATION SYSTEMS INC DE 5.03,7.01,9.01 06/15/07 Maidenform Brands, Inc. DE 1.01,1.02,2.03,9.01 06/18/07 MAINE & MARITIMES CORP ME 8.01,9.01 06/18/07 MANNATECH INC TX 8.01,9.01 06/14/07 MANNKIND CORP 8.01 06/15/07 MANOR CARE INC DE 5.02 06/13/07 MARVELL TECHNOLOGY GROUP LTD D0 3.01,9.01 06/11/07 MASTR Asset Backed Securities Trust 2 DE 2.01,9.01 05/10/07 MATHSTAR INC MN 3.01,9.01 06/18/07 MERCARI COMMUNICATIONS GROUP LTD CO 3.02 06/18/07 MGN TECHNOLOGIES, INC. A1 1.01,5.01 06/12/07 MINRAD INTERNATIONAL, INC. 1.01,2.03 06/15/07 MODINE MANUFACTURING CO WI 5.02,9.01 06/15/07 MOLEX INC DE 2.05,7.01,9.01 06/18/07 MONACO COACH CORP /DE/ DE 2.05,9.01 06/13/07 MONSANTO CO /NEW/ DE 2.02 05/31/07 Morgan Stanley ABS Capital I Inc. Tru DE 8.01,9.01 05/31/07 MTR GAMING GROUP INC DE 2.03,9.01 06/15/07 MxEnergy Holdings Inc 2.02,7.01,9.01 06/13/07 NATIONAL BEVERAGE CORP DE 8.01,9.01 06/15/07 NATIONAL HOME HEALTH CARE CORP DE 8.01,9.01 06/18/07 NATIONAL SEMICONDUCTOR CORP DE 8.01,9.01 06/13/07 NATIONAL SEMICONDUCTOR CORP DE 9.01 06/13/07 NCI, Inc. DE 5.02,9.01 06/13/07 NESS TECHNOLOGIES INC 5.02,9.01 06/13/07 NEW CENTURY FINANCIAL CORP MD 7.01,9.01 06/15/07 NEWS CORP 8.01,9.01 06/18/07 NEXTERA ENTERPRISES INC DE 1.01,3.02,5.03,9.01 06/12/07 NNN Apartment REIT, Inc. MD 1.01,2.01,7.01,9.01 06/12/07 NORTH VALLEY BANCORP CA 1.01,8.01,9.01 06/14/07 NORTHWEST BIOTHERAPEUTICS INC DE 1.01,2.03,7.01,8.01,9.01 06/13/07 NOVAMED INC DE 9.01 06/01/07 AMEND NOVAVAX INC DE 1.01,9.01 06/18/07 NVIDIA CORP DE 8.01 06/18/07 NVIDIA CORP DE 8.01 06/18/07 O2DIESEL CORP 8.01,9.01 06/18/07 OCEANFIRST FINANCIAL CORP DE 2.02,9.01 06/18/07 ODYNE CORP 7.01,9.01 06/15/07 ONLY NATURES BEST INTERNATIONAL INC DE 4.01,9.01 06/11/07 Opteum Inc. MD 5.02,7.01 06/12/07 Option One Mortgage Loan Trust 2007-6 DE 2.01,9.01 05/16/07 OPTIUM CORP DE 5.02,8.01,9.01 06/18/07 ORAMED PHARMACEUTICALS INC. NV 3.02,9.01 06/15/07 Orange 21 Inc. DE 5.02 06/12/07 ORLEANS HOMEBUILDERS INC DE 5.02 06/18/07 OVERSEAS SHIPHOLDING GROUP INC DE 8.01,9.01 06/15/07 PASW INC CA 1.01,8.01,9.01 05/30/07 PAXAR CORP NY 2.01,3.01,3.03,5.01,5.02,5.03, 06/14/07 8.01,9.01 PCS EDVENTURES COM INC 5.02 06/18/07 PENN VIRGINIA CORP VA 1.01,9.01 06/12/07 PETROLEUM DEVELOPMENT CORP NV 1.01,8.01 06/18/07 PHC INC /MA/ MA 1.01 06/18/07 PLUG POWER INC DE 8.01,9.01 04/03/07 AMEND POLO RALPH LAUREN CORP DE 5.02,9.01 06/12/07 POWER TECHNOLOGY INC/CN NV 1.01 06/12/07 PPLUS Trust Series EQ-1 DE 1.01,8.01,9.01 06/15/07 PRIVATEBANCORP, INC DE 7.01 06/18/07 ProUroCare Medical Inc. 5.02,9.01 06/12/07 PULTE HOMES INC/MI/ MI 2.05 05/23/07 AMEND PURCHASESOFT INC DE 4.01 03/08/07 AMEND PUREDEPTH, INC. CO 2.02,9.01 06/14/07 QUOVADX INC DE 1.01,8.01,9.01 06/14/07 RAINING DATA CORP DE 5.02 06/12/07 RASER TECHNOLOGIES INC UT 3.03,9.01 06/15/07 ReAble Therapeutics Finance LLC DE 7.01 06/18/07 RELIABILITY INC TX 2.01,9.01 04/06/07 AMEND Renaissance Home Equity Loan Trust 20 9.01 05/14/07 RENHUANG PHARMACEUTICALS INC NV 7.01,9.01 06/15/07 REX STORES CORP DE 8.01 06/15/07 REYNOLDS AMERICAN INC 8.01,9.01 06/18/07 Robcor Properties Inc 1.01,5.02,8.01,9.01 06/15/07 ROYAL CARIBBEAN CRUISES LTD 5.02 06/15/07 RYERSON INC. DE 8.01 06/18/07 S1 CORP /DE/ DE 1.01,8.01 06/13/07 SAFLINK CORP DE 4.01 06/18/07 SANDERS MORRIS HARRIS GROUP INC TX 8.01,9.01 06/14/07 SCANSOURCE INC SC 2.02,9.01 06/18/07 SCHIMATIC CASH TRANSACTIONS NETWORK C FL 2.03 06/14/07 SENSIENT TECHNOLOGIES CORP WI 1.01,1.02,2.03,9.01 06/15/07 SHANDONG ZHOUYUAN SEED & NURSERY CO., DE 5.02 05/30/07 SIERRA BANCORP CA 1.01 06/08/07 SIGMA DESIGNS INC CA 8.01 06/18/07 SIGN MEDIA SYSTEMS INC 5.01,5.02 05/05/07 SILICON IMAGE INC DE 5.02,9.01 06/12/07 SILICON STORAGE TECHNOLOGY INC CA 5.02,9.01 06/18/07 SILVERGRAPH INTERNATIONAL INC NV 1.01,3.02,8.01,9.01 06/18/07 SIRVA INC DE 7.01,9.01 06/18/07 SK REALTY VENTURES INC 1.02 06/13/07 SMITH & WESSON HOLDING CORP NV 7.01,9.01 06/18/07 SMITH & WESSON HOLDING CORP NV 2.02,9.01 06/14/07 AMEND SONA MOBILE HOLDINGS CORP DE 5.02,9.01 06/18/07 SONTRA MEDICAL CORP MN 1.01,3.02,5.02,9.01 06/15/07 SOUTHERN STAR CENTRAL CORP DE 7.01,9.01 06/18/07 Sovereign Exploration Associates Inte UT 5.02 05/10/07 Stanley-Martin Communities, LLC DE 5.02,9.01 06/13/07 STAR ENERGY CORP NV 5.02 06/12/07 STATER BROS HOLDINGS INC DE 7.01,9.01 06/18/07 STEEL DYNAMICS INC IN 1.01,8.01,9.01 06/13/07 Strategic Resources Ltd. NV 8.01,9.01 06/18/07 SUMMIT ENVIRONMENTAL CORP INC TX 5.02 06/13/07 Sun Cal Energy , Inc. NV 8.01 06/14/07 SUN HEALTHCARE GROUP INC DE 5.03,9.01 06/14/07 Sunstone Hotel Investors, Inc. MD 1.01,2.03,3.02 06/12/07 SUPERTEL HOSPITALITY INC VA 9.01 04/04/07 AMEND TELLABS INC DE 5.02 06/12/07 THOR INDUSTRIES INC DE 1.01,2.02,5.02,8.01,9.01 06/12/07 THORNBURG MORTGAGE INC MD 8.01,9.01 06/14/07 TIER TECHNOLOGIES INC DE 1.01 06/12/07 TOLL BROTHERS INC DE 1.01,3.03,5.03,9.01 06/13/07 TOLL BROTHERS INC DE 1.01,9.01 06/13/07 TOPPS CO INC DE 8.01,9.01 06/18/07 TOREADOR RESOURCES CORP DE 5.02,9.01 06/14/07 TORTOISE CAPITAL RESOURCES CORP 8.01,9.01 06/15/07 TORVEC INC NY 1.01 06/15/07 Tyco Electronics Ltd. D0 9.01 06/18/07 UAL CORP /DE/ DE 7.01,9.01 06/18/07 UDR, Inc. MD 7.01,9.01 06/18/07 UGODS, INC. NV 8.01,9.01 06/15/07 UNIVERSAL AMERICAN FINANCIAL CORP NY 7.01,9.01 06/15/07 UNIVERSAL COMPRESSION HOLDINGS INC DE 5.02,9.01 06/12/07 UNIVERSAL FOREST PRODUCTS INC MI 5.02 06/18/07 VELOCITY EXPRESS CORP DE 7.01,9.01 06/18/07 VERIDIEN CORP DE 5.03,9.01 06/14/07 VeriFone Holdings, Inc. DE 8.01,9.01 06/18/07 VINEYARD NATIONAL BANCORP CA 2.02,9.01 06/18/07 Vsurance NV 8.01,9.01 06/15/07 W R GRACE & CO DE 8.01,9.01 06/18/07 WATAIRE INTERNATIONAL, INC. WA 1.01,9.01 06/13/07 Waterbank of America (USA) Inc. 5.02,8.01,9.01 06/11/07 WEATHERFORD INTERNATIONAL LTD D0 1.01,2.03,9.01 06/13/07 WENDYS INTERNATIONAL INC OH 7.01,9.01 06/18/07 WESTERN GOLDFIELDS INC ID 7.01,9.01 06/18/07 WESTERN GOLDFIELDS INC ID 7.01,9.01 06/14/07 WHEELING ISLAND GAMING INC DE 5.02 06/14/07 WHOLE FOODS MARKET INC TX 8.01,9.01 06/18/07 WILDON PRODUCTIONS INC NV 1.01,9.01 06/15/07 WILLIAMS INDUSTRIES INC VA 8.01,9.01 06/18/07 WILLOW FINANCIAL BANCORP, INC. PA 8.01,9.01 06/18/07 Winthrop Realty Trust OH 1.01,8.01,9.01 06/12/07 WOLVERINE TUBE INC DE 2.02,4.02,9.01 06/12/07 WORLD FINANCIAL NETWORK CREDIT CARD M DE 8.01,9.01 06/15/07 YADKIN VALLEY FINANCIAL CORP NC 1.01,8.01,9.01 06/14/07 YAHOO INC DE 5.02,7.01,9.01 06/18/07