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SEC NEWS DIGEST
Issue 2007-168 August 30, 2007
ENFORCEMENT PROCEEDINGS
IN THE MATTER OF ILONA KAY COLLINS, CPA
On August 29, the Commission issued an Order Instituting
Administrative Proceedings Pursuant to Rule 102(e) of the Commission's
Rules of Practice, Making Findings, and Imposing Remedial Sanctions
(Order) against Ilona Kay Collins, a certified public accountant who
was licensed to practice in the State of Iowa from February 1986 to
June 2004 and in the State of Colorado from June 1991 to May 2004.
Collins was the Controller at Quovadx, Inc. from approximately
November 2000 until April 2004.
The Order finds that, on August 14, a Final Judgment was entered
against Collins, in the U.S. District Court for Colorado, which
permanently enjoins Collins from violating Section 17(a) of the
Securities Act of 1933, Sections 10(b) and 13(b)(5) of the Securities
Exchange Act of 1934 (Exchange Act) and Rules 10b-5, 13b2-1, and 13b2-
2 thereunder, and aiding and abetting any violations of Sections
13(a), 13(b)(2)(A), and 13(b)(2)(B) of the Exchange Act and Rules 12b-
20, 13a-11, and 13a-13, thereunder. The Court ordered the injunction
based on allegations in the Commission's complaint in the civil action
entitled SEC v. Ilona Kay Collins, No: 1:07-cv-01506-WDM (filed July
17, 2007).
The Commission's complaint alleges, among other things, that in the
third quarter of 2003, Quovadx fraudulently recognized approximately
$380,000 in software licensing revenue from three purported sales to
one of its customers. The complaint alleges that Collins approved the
recognition of the revenue from these transactions when she knew or
was reckless in not knowing that this customer was merely holding the
software licenses until they were resold to other customers the next
quarter and there was no likelihood that Quovadx would otherwise
collect the revenues from those transactions. The complaint further
alleges that in February 2004, Collins participated in a plan to
channel payment from another Quovadx customer to the customer holding
the software licenses, which created the false appearance that Quovadx
had collected part of the revenue from these three transactions, and
that she signed a management representation letter to Quovadx's
outside auditor that failed to disclose the true facts and
circumstances of these three transactions.
Based on the Court's entry of an injunction against Collins, the
Commission ordered that Collins be suspended from appearing or
practicing before the Commission as an accountant with the right to
seek reinstatement after five years. Collins consented to the issuance
of the Order without admitting or denying any of the findings in the
Order except as to the Commission's jurisdiction over her, the subject
matter of the proceedings, and the fact that the federal court entered
the injunction against her. (Rel. 34-56334; AAE Rel. 2670; File No. 3-
12740).
DAVID R. DECKER, CPA REINSTATED TO APPEAR AND PRACTICE BEFORE THE
COMMISSION AS AN ACCOUNTANT RESPONSIBLE FOR THE PREPARATION OR REVIEW
OF FINANCIAL STATEMENTS REQUIRED TO BE FILED WITH THE COMMISSION
Pursuant to Rule 102(e)(5)(i) of the Commission's Rules of Practice,
David R. Decker, CPA has applied for and been granted reinstatement of
his privilege to appear and practice before the Commission as an
accountant responsible for the preparation or review of financial
statements required to be filed with the Commission. Mr. Decker was
suspended from appearing or practicing before the Commission on April
24, 2003. His reinstatement is effective immediately. (Rel. 34-56340;
AAE Rel. 2671; File No. 3-11091)
COMMISSION SETTLES WITH CONNECTICUT HEDGE FUND MANAGER IN SECURITIES
FRAUD SCHEMES
The Commission announced today that final judgments have been entered
by consent against Scott R. Sacane, Durus Capital Management, LLC, and
Durus Capital Management (N.A.), LLC (collectively, Durus) in a civil
fraud action the Commission filed against them on Oct. 12, 2005. The
final judgments include injunctions against future violations of
various provisions of the federal securities laws. Based on Sacane's
obligation to pay restitution in the related criminal action, U.S. v.
Scott Sacane, 3:05-cr-325-AHN, the Court did not impose any
disgorgement obligation or civil penalty against Sacane. In the
criminal matter, after sentencing Sacane to three years in prison
based on his guilty plea, the Court on April 11, 2007, ordered Sacane
to pay restitution in accordance with a restitution agreement worth
approximately $5.7 million.
The Commission's complaint, filed in federal district court in
Connecticut, charged the defendants for their involvement during 2002
and 2003 in fraudulent schemes concerning the purchase and sale of the
common stock of two biotechnology companies: Esperion Therapeutics,
Inc. and Aksys Ltd. The Commission's complaint alleged that the
defendants manipulated the price of both Esperion and Aksys stock by
making regular and substantial purchases of both stocks through the
hedge funds that they managed and concealing these purchases by
failing to file various forms and schedules with the Commission as
required by the federal securities laws and making false filings with
the Commission. According to the complaint, Sacane also made
misrepresentations to officers of Esperion and Aksys about the stock
purchases, and made misrepresentations to Sacane's former employer
about purported non-public information Sacane possessed about both
companies in order to prevent the former employer from selling Aksys
and Esperion stock. The Complaint further alleged that Sacane and
Durus later sold stock of both companies without disclosing their
ownership position as required by the federal securities laws. The
Commission's complaint alleged that the defendants' undisclosed
purchases of Esperion and Aksys stock artificially inflated the price
of both stocks by creating the appearance of a greater demand for the
stocks than actually existed in the market. According to the
complaint, from November 2002 through July 2003, Esperion's stock
price more than tripled from $5.65 per share to approximately $20 per
share, and Aksys' stock price quadrupled from $3.65 per share to
approximately $15 per share. By July 24, 2003, the defendants'
undisclosed purchases also resulted in them controlling approximately
33% of Esperion's outstanding stock and approximately 78% of Aksys'
outstanding stock.
In settling the Commission's complaint, and without admitting or
denying the allegations in the complaint, Sacane and Durus consented
to the entry of the final judgments that enjoin Sacane and Durus from
violating Section 17(a) of the Securities Act of 1933 , Sections
10(b), 13(d), 13(f), 13(g), 16(a), and 16(c) of the Securities
Exchange Act of 1934 and Rules 10b-5, 13d-1, 13d-2, 13f-1, and 16a-3
thereunder, and Sections 206(1) and 206(2) of the Investment Advisers
Act of 1940. Based on Sacane's guilty plea in the criminal action, the
Commission previously barred Sacane from association with an
investment adviser. [SEC v. Scott R. Sacane, et al., Civil Action No.
3:05cv1575-SRU, D. Conn.] (LR-20258)
SEC SETTLES WITH ARNOLD L. JACK AND BLACKJACK ENTERPRISES FOR ILLEGAL
INSIDER TRADING IN WORTHINGTON FOODS, INC. STOCK
On August 29, the U.S. District Court for the Southern District of
Ohio entered a Final Judgment against Defendants Arnold L. Jack, a
resident of Columbus, Ohio, and Black-Jack Enterprises, an Ohio
partnership owned by Jack and co-defendant Roger D. Blackwell, for
illegal insider trading in the stock of Worthington Foods, Inc. The
Court's Judgment enjoined Jack and Black-Jack from future violations
of Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-
5, and ordered Jack to pay a civil penalty in the amount of
$31,146.35. Jack and Black-Jack settled the Commission's claims
without admitting or denying the allegations of the complaint.
The complaint alleged that Jack and Black-Jack committed illegal
insider trading when they traded Worthington Foods, Inc. (Worthington)
stock after they were tipped by Blackwell about the Kellogg Company's
1999 acquisition of Worthington. The complaint further alleged that
Jack has been Roger Blackwell's close friend, business partner and
attorney for about 30 years. Blackwell has separately agreed to pay
the full disgorgement and prejudgment interest attributable, to
Defendants Jack and Black-Jack. The illegal profits attributable to
Jack and Black-Jack total, respectively, $31,146.35 and $26,884.74.
For further information see Litigation Release No. 17944, Jan. 21,
2003and Litigation Release No. 20245, Aug. 16, 2007. [SEC v. Roger D.
Blackwell, et al., No. 03-CV-63, USDC, SD Ohio] (LR-20259)
SEC CHARGES ANTI-TERRORISM SOFTWARE FIRM WITH ILLEGAL STOCK SCHEME
The Commission today filed charges against a Fresno, Calif-based
software company and its CEO for conducting an illicit stock-dumping
scheme that raised nearly $1.5 million. FacePrint Global Solutions,
Inc., a start-up company attempting to develop facial recognition
software for use in crime and terrorism prevention, and its CEO Pierre
Cote, devised a scheme to finance the struggling company without
conducting a properly-registered securities offering by selling
millions of shares of stock to the public through nominee accounts
Cote secretly controlled.
The Commission's complaint, filed in federal district court in Fresno,
alleges that FacePrint was a start-up software company in late 2004
with little or no cash and minimal revenue derived solely from its
sale of playing cards showing the faces of wanted criminals. The
Commission further alleges that, in order to raise money while evading
legal restrictions on FacePrint's ability to sell stock to the public,
Cote arranged to surreptitiously sell shares through nominees.
According to the Commission, FacePrint and Cote issued stock to a
FacePrint employee and the 20-year-old niece of Cote's assistant.
Cote, who the complaint alleges controlled these nominees' brokerage
accounts, began selling the stock to the public, unloading over nine
million shares by May 2006. Cote then funneled nearly $1.5 million
from these illegal stock sales back to the company.
The Commission's complaint further alleges that Cote facilitated his
illicit stock sales by timing them to coincide with company press
releases and spam e-mail campaigns conducted by stock promoters hired
by the company.
The Commission's complaint charges FacePrint and Cote with
registration violations as well as violations of the rules governing
the activities of those participating in a distribution of securities.
The complaint further charges Cote with violations of the stock
ownership reporting requirements. The Commission seeks permanent
injunctions against future violations of the securities laws,
disgorgement and interest, and civil penalties from both FacePrint and
Cote, and further seeks an order barring Cote from participating in an
offering of penny stock.
FacePrint is charged with violating Sections 5(a) and 5(c) of the
Securities Act of 1933 and Rule 102 of Regulation M of the Securities
Exchange Act of 1934. The Commission is seeking injunctive relief,
disgorgement of ill gotten gains, and monetary penalties against
FacePrint.
Cote is charged with violating Sections 5(a) and 5(c) of the
Securities Act and Sections 13(d) and 16(a) of the Exchange Act and
Rules 13d-1 and 16a-3 thereunder, and Rule 101 of Regulation M
thereunder. The Commission is seeking injunctive relief, disgorgement
of ill gotten gains, and monetary penalties against Cote, as well as
an order prohibiting Cote from participating in an offering of penny
stock. [SEC v. FacePrint Global Solutions, Inc. and Pierre Cote, Case
No. 1:07-cv-01251-OWW-NEW, E.D. Cal.] (LR-20260)
INVESTMENT COMPANY ACT RELEASES
AARP FUNDS, ET AL.
An order has been issued on an application filed by AARP Funds, et al.
for an exemption from Section 15(a) of the Investment Company Act and
Rule 18f-2 under the Act. The order permits the applicants to enter
into and materially amend sub-advisory agreements without shareholder
approval. (Rel. IC-27956 - August 28)
LEHMAN BROTHERS ASSET MANAGEMENT LLC, ET AL.
An order has been issued on an application filed by Lehman Brothers
Asset Management LLC, et al. under Sections 6(c) and 17(b) of the
Investment Company Act for an exemption from Section 17(a) of the Act.
The order permits certain registered investment companies (Funds) to
engage in principal transactions involving taxable money market
instruments and repurchase agreements with a broker dealer that is an
affiliated person of an affiliated person of the Funds. (Rel. IC-27957
- August 28)
RYDEX ETF TRUST, ET AL.
A notice has been issued giving interested persons until Sept. 24,
2007, to request a hearing on an application filed by Rydex ETF Trust,
et al. for an order to amend a prior order that permits (a) an open-
end management investment company that includes series based on
domestic equity securities indexes to issue shares that can be
redeemed only in large aggregations that would trade in the secondary
market at negotiated prices; (b) dealers to sell shares to purchasers
in the secondary market unaccompanied by a prospectus when prospectus
delivery is not required by the Securities Act of 1933; and (c)
certain affiliated persons of the series to deposit securities into,
and receive securities from, the series. The amended order would
permit the open-end management investment company to offer series
based on foreign equity securities indexes. In addition, the amended
order would delete a condition related to future relief. (Rel. IC-
27958 - August 28)
SENTINEL VARIABLE PRODUCTS TRUST, ET AL.
An order has been issued on an application filed by Sentinel Variable
Products Trust (Trust) and Sentinel Asset Management, Inc. pursuant to
Section 6(c) of the Investment Company Act exempting each life
insurance company separate account supporting variable life insurance
contracts (VLI Accounts) (and its insurance company depositor) that
may invest in shares of the Trust or a "future trust" as defined
below, 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 such VLI Accounts to hold shares of the
Trust or a future trust when one or more of the following other types
of investors also hold shares of the Trust or a future trust: (1) a
life insurance company separate account supporting variable annuity
contracts, (2) a VLI Account of a life insurance company that is not
an affiliated person of the insurance company depositor of any other
VLI Account, (3) the general account of an insurance company depositor
of a VLI Account (representing seed money investments in the Trust or
future trust), (4) the Trust's or future trust's investment adviser
(representing seed money investments in the Trust or future trust), or
(5) trustees of group qualified pension and group retirement plans
outside the separate account context. For purposes of the application
and order, a "future trust" is any investment company (or investment
portfolio or series thereof), other than the Trust, shares of which
are sold to VLI Accounts and to which Applicants or their affiliates
may in the future serve as investment advisers, investment sub-
advisers, investment managers, administrators, principal underwriters
or sponsors. (Rel. IC-27959 - August 29)
SELF-REGULATORY ORGANIZATIONS
IMMEDIATE EFFECTIVENESS OF A PROPOSED RULE CHANGES
A proposed rule change (SR-Amex-2007-92) filed by the American Stock
Exchange amending the payment for order flow plan to apply the current
marketing fee to orders sent to directed order participants has become
effective pursuant to Section 19(b)(3)(A) of the Securities Exchange
Act of 1934. Publication is expected in the Federal Register during
the week of September 3. (Rel. 34-56330)
A proposed rule change (SR-Amex-2007-93) filed by the American Stock
Exchange relating to the options directed order participant
transaction charge rebate program has become effective pursuant to
Section 19(b)(3)(A) of the Securities Exchange Act of 1934.
Publication is expected in the Federal Register during the week of
September 3. (Rel. 34-56331)
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:
publicinfo@sec.gov. In most cases, this information is also available
on the Commission's website: www.sec.gov.
S-1 American Water Works Company, Inc., 1025 LAUREL OAK ROAD, VOORHEES, NJ,
08043, 856-346-8200 - 0 ($500,000,000.00) Debt Convertible into Equity,
0 ($500,000,000.00) Equity, (File 333-145757 - Aug. 29) (BR. 02)
S-8 NYMEX HOLDINGS INC, ONE NORTH END AVENUE, WORLD FINANCIAL CTR,
NEW YORK, NY, 10282-1101, 2122992000 - 0 ($440,352,109.70) Equity,
(File 333-145758 - Aug. 29) (BR. 06A)
S-1 Polaris Acquisition Corp., 2200 FLETCHER AVENUE, 4TH FLOOR, FORT LEE,
NJ, 07024, 201-242-3500 - 0 ($301,875,000.00) Equity,
(File 333-145759 - Aug. 29) (BR. 09)
SB-2 BY DESIGN INC, 2519 EAST KENTUCKY AVE, DENVER, CO, 80209,
197,100 ($98,550.00) Equity, (File 333-145760 - Aug. 29) (BR. 08)
S-8 Volcano CORP, 2870 KILGORE ROAD, RANCHO CORDOVA, CA, 95670,
800-228-4728 - 4,000,000 ($59,680,000.00) Equity, (File 333-145761 -
Aug. 29) (BR. 10C)
SB-2 Bow Valley Ventures Inc., 14619 64 AVE., EDMONTON, A0, T6H 1T7,
604-515-8065 - 4,250,000 ($170,000.00) Equity, (File 333-145762 -
Aug. 29) (BR. 04)
S-8 PHILADELPHIA CONSOLIDATED HOLDING CORP, ONE BALA PLAZA, SUITE 100,
WYNNEWOOD, PA, 19004, 6106428400 - 0 ($126,297,971.00) Equity,
(File 333-145763 - Aug. 29) (BR. 01B)
S-8 BROADVISION INC, 1600 SEAPORT BLVD.,, 5TH FLOOR, NORTH BLDG.,
REDWOOD CITY, CA, 94063, 6503311000 - 2,000,000 ($4,380,000.00) Equity,
(File 333-145764 - Aug. 29) (BR. 03C)
SB-2 PASW INC, 9453 ALCOSTA BOULEVARD, SAN RAMON, CA, 94583,
(925) 828-0934 - 0 ($37,400,000.00) Equity, (File 333-145765 - Aug. 29)
(BR. 03C)
S-4 CHARTER COMMUNICATIONS INC /MO/, 12405 POWERSCOURT DRIVE, SUITE 100,
ST LOUIS, MO, 63131, 3145435712 -
0 ($409,148,438.00) Debt Convertible into Equity, (File 333-145766 -
Aug. 29) (BR. 11A)
S-8 GOLD RESERVE INC, 926 W SPRAGUE AVENUE, SUITE 200, SPOKANE, WA, 99201,
5096231500 - 2,311,860 ($9,871,642.20) Equity, (File 333-145769 -
Aug. 29) (BR. 04C)
S-8 GOLD RESERVE INC, 926 W SPRAGUE AVENUE, SUITE 200, SPOKANE, WA, 99201,
5096231500 - 100,000 ($427,000.00) Equity, (File 333-145770 - Aug. 29)
(BR. 04C)
S-8 GLOBALSCAPE INC, 6000 NORTHWEST PKWY, STE 100, SAN ANTONIO, TX, 78249,
2103088267 - 500,000 ($1,870,000.00) Equity, (File 333-145771 -
Aug. 29) (BR. 03C)
S-8 True North Energy CORP, 2 ALLEN CENTER, 16TH FLOOR, HOUSTON, TX, 77002,
(713) 353-3948 - 33,334 ($11,667.00) Equity, (File 333-145772 -
Aug. 29) (BR. 04A)
S-8 Newport Bancorp Inc, 100 BELLEVUE AVENUE, NEWPORT, RI, 02840,
401 847 5500 - 682,967 ($8,298,049.00) Equity, (File 333-145773 -
Aug. 29) (BR. 07C)
S-8 STERLING BANCSHARES INC, 2550 N. LOOP WEST, SUITE 600, HOUSTON, TX,
77092, 7134668300 - 100,000 ($1,124,000.00) Equity,
6,000,000 ($6,000,000.00) Other, (File 333-145774 - Aug. 29) (BR. 07A)
S-8 IOMEGA CORP, 10955 VISTA SORRENTO PARKWAY,, SAN DIEGO, CA, 92130,
(858) 314-7000 - 5,500,000 ($28,242,500.00) Equity, (File 333-145775 -
Aug. 29) (BR. 03B)
SB-2 M WISE INC, 10 HASADNAOT STREET, HERELIYA PITUACH, ISRAEL, L3, 46120,
01197299581711 - 9,190,518 ($1,010,957.00) Equity, (File 333-145777 -
Aug. 29) (BR. 11C)
S-8 PAM TRANSPORTATION SERVICES INC, 297 WEST HENRI DE TONTI BLVD,
TONTITOWN, AR, 72770, 4793619111 - 750,000 ($13,575,000.00) Equity,
(File 333-145778 - Aug. 29) (BR. 05B)
S-3 ASPECT MEDICAL SYSTEMS INC, 141 NEEDHAM STREET, NEWTON, MA, 02464-1505,
(617) 559-7857 - 0 ($125,000,000.00) Other, (File 333-145779 - Aug. 29)
(BR. 10A)
S-8 SOUTHWEST GAS CORP, 5241 SPRING MOUNTAIN RD, PO BOX 98510, LAS VEGAS,
NV, 89193-8510, 7028767237 - 750,000 ($21,997,500.00) Equity,
(File 333-145783 - Aug. 29) (BR. 02B)
S-8 ARCTIC CAT INC, 600 BROOKS AVE SOUTH, P O BOX 810, THIEF RIVER FALLS,
MN, 56701, 2186818558 - 0 ($32,110,000.00) Equity, (File 333-145784 -
Aug. 29) (BR. 05A)
S-8 TechTarget Inc, 117 KENDRICK ST, SUITE 800, NEEDHAM, MA, 02492,
781-657-1000 - 12,393,554 ($107,080,306.56) Equity, (File 333-145785 -
Aug. 29) (BR. 08)
S-3 SunTrust Real Estate Trust, LLC, 303 PEACHTREE STREET, NE, FLOOR 23,
ATLANTA, GA, 30308, (404) 926-5180 -
0 ($1,000,000.00) Mortgage Backed Securities, (File 333-145786 -
Aug. 29) (BR. )
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:
publicinfo@sec.gov. In most cases, this information is also available
on the Commission's website: www.sec.gov.
STATE
NAME OF ISSUER CODE 8K ITEM NO. DATE COMMENT
-------------------------------------------------------------------------------------------------------
ABINGTON BANCORP, INC./PA PA 8.01,9.01 08/23/07
ACCESS INTEGRATED TECHNOLOGIES INC DE 1.01,2.03,3.02,9.01 08/24/07
ACCREDITED HOME LENDERS HOLDING CO DE 5.02 08/27/07
Accredited Mortgage Loan REIT Trust MD 5.02 08/27/07
ACORN FACTOR, INC. DE 7.01,9.01 08/23/07
ALDILA INC DE 1.01,5.02,7.01,9.01 08/27/07
ALLTEL CORP DE 8.01,9.01 08/29/07
ALTRIA GROUP, INC. VA 7.01,9.01 08/29/07
ALTRIA GROUP, INC. VA 8.01,9.01 08/29/07
AMEREX GROUP, INC. OK 8.01,9.01 08/29/07
AMERICAN EAGLE OUTFITTERS INC DE 7.01,9.01 08/24/07
AMERICREDIT CORP TX 5.03,9.01 08/27/07
AMRECORP REALTY FUND II WI 2.01 08/24/07
ANADYS PHARMACEUTICALS INC 5.02 08/24/07
ANADYS PHARMACEUTICALS INC 2.05 07/30/07 AMEND
ANTHRACITE CAPITAL INC MD 1.01,2.03,3.02,8.01,9.01 08/23/07
ARBITRON INC DE 5.02,9.01 08/24/07
Argo Group International Holdings, Lt 5.02 08/23/07
ATARI INC DE 4.01,9.01 07/18/07 AMEND
ATWOOD OCEANICS INC TX 7.01 08/29/07
AVERY DENNISON CORPORATION DE 9.01 06/15/07 AMEND
AVI BIOPHARMA INC OR 8.01,9.01 08/08/07
AVNET INC NY 9.01 08/29/07
BANK MUTUAL CORP WI 4.01,9.01 08/24/07
Bank of Commerce Holdings CA 8.01 08/28/07
BEACH FIRST NATIONAL BANCSHARES INC SC 5.02,9.01 08/27/07
bebe stores, inc. CA 1.01,5.02 08/29/07
BELL MICROPRODUCTS INC CA 3.01,9.01 08/23/07
BERKSHIRE HILLS BANCORP INC 8.01,9.01 08/28/07
BERRY PLASTICS HOLDING CORP DE 2.03 08/29/07
BIOCRYST PHARMACEUTICALS INC DE 5.02 08/27/07
BLACK HILLS CORP /SD/ SD 8.01,9.01 08/28/07
BLUE RIDGE PAPER PRODUCTS INC 5.02 08/24/07
BOMBAY CO INC DE 5.02 08/23/07
BORDERS GROUP INC MI 2.02,9.01 08/28/07
BOSTON CAPITAL REAL ESTATE INVESTMENT MD 8.01,9.01 08/29/07
BRAMPTON CREST INTERNATIONAL INC NV 1.01,9.01 08/28/07
BRINKER INTERNATIONAL INC DE 8.01 08/28/07
BROWN SHOE CO INC NY 2.02,9.01 08/29/07
Buckingham Exploration Inc. NV 1.01,7.01,9.01 08/27/07
CALPINE CORP DE 7.01,9.01 08/27/07
CANANDAIGUA NATIONAL CORP NY 1.01,9.01 08/27/07
CAPITAL BANK CORP NC 5.02 08/27/07
CapLease, Inc. 1.01,9.01 08/29/07
CAROLYN RIVER PROJECTS LTD. NV 5.03,7.01,9.01 08/24/07
CATUITY INC DE 1.01,8.01,9.01 08/23/07
CCH II LLC 8.01,9.01 08/29/07
CCO HOLDINGS LLC 8.01,9.01 08/29/07
CELL THERAPEUTICS INC WA 3.01,9.01 08/27/07
CHAMPPS ENTERTAINMENT INC DE 8.01 08/27/07
CHARTER COMMUNICATIONS HOLDINGS LLC DE 8.01,9.01 08/29/07
CHARTER COMMUNICATIONS INC /MO/ DE 8.01,9.01 08/29/07
CHDT CORP FL 7.01,9.01 08/28/07
CHICOS FAS INC FL 2.02,9.01 08/29/07
CIRRUS LOGIC INC DE 8.01,9.01 08/27/07
Citicorp Mortgage Securities Trust, S DE 9.01 08/29/07
CKE RESTAURANTS INC DE 1.01,7.01,9.01 08/27/07
CLEVELAND BIOLABS INC DE 8.01,9.01 08/27/07
CLINICAL DATA INC DE 1.01,2.01,9.01 08/23/07
CME GROUP INC. DE 1.01,9.01 08/24/07
CNB BANCORP INC/VA VA 5.02 08/29/07
COASTAL BANKING CO INC SC 1.01,5.02,9.01 08/27/07
COLDWATER CREEK INC DE 2.02,9.01 08/29/07
COLLECTIVE BRANDS, INC. DE 2.02,7.01,9.01 08/29/07
COLLECTORS UNIVERSE INC DE 7.01,9.01 08/28/07
COLLINS & AIKMAN CORP DE 8.01 08/27/07
COMM 2007-C9 Mortgage Trust DE 8.01,9.01 08/14/07
COMMUNITY BANKSHARES INC /SC/ SC 5.03,9.01 08/27/07
COMPASS MINERALS INTERNATIONAL INC DE 5.02,8.01,9.01 08/24/07
Copano Energy, L.L.C. DE 8.01 08/23/07
CORUS BANKSHARES INC MN 8.01,9.01 08/28/07
CPI CORP DE 2.02,9.01 08/28/07
CRM Holdings, Ltd. 5.02,8.01,9.01 08/27/07
CWABS Asset-Backed Certificates Trust DE 7.01,9.01 05/31/07 AMEND
CYBER DEFENSE SYSTEMS INC FL 1.01,2.03,3.02,8.01,9.01 08/22/07
CYTOKINETICS INC 1.01,9.01 08/29/07
DARLING INTERNATIONAL INC DE 8.01,9.01 08/28/07
DATAJUNGLE SOFTWARE INC NV 1.01,3.02,5.02,9.01 08/22/07
DAYTON POWER & LIGHT CO OH 5.02,9.01 08/28/07
Debut Broadcasting Corporation, Inc. NV 1.01,9.01 08/23/07
DEERE & CO DE 8.01 08/29/07
DELPHI FINANCIAL GROUP INC/DE DE 5.02,9.01 08/23/07
DELTA AIR LINES INC /DE/ DE 5.02 08/29/07
DELTA AIR LINES INC /DE/ DE 5.02 08/21/07 AMEND
DILLARDS INC DE 2.02,9.01 08/28/07
DITECH NETWORKS INC DE 8.01,9.01 08/29/07
DOLLAR TREE STORES INC VA 2.02,7.01,9.01 08/29/07
DPL INC OH 5.02,9.01 08/28/07
DUSKA THERAPEUTICS, INC. NV 3.03 08/27/07
EDWARDS A G INC DE 8.01 08/29/07
EESTech, Inc. 2.01,3.02 07/03/06 AMEND
EMISPHERE TECHNOLOGIES INC DE 5.02,9.01 08/23/07
EMULEX CORP /DE/ DE 5.03,8.01,9.01 08/23/07
ENCORE CAPITAL GROUP INC DE 5.02,9.01 08/23/07
ENSCO INTERNATIONAL INC DE 8.01,9.01 08/29/07
ENVIRONMENTAL POWER CORP DE 8.01 08/27/07
EPLUS INC DE 1.01,9.01 06/27/07
ESTEE LAUDER COMPANIES INC DE 5.02,9.01 08/23/07
FARMER BROTHERS CO CA 1.01,1.02,5.02,8.01,9.01 08/23/07
FIELDPOINT PETROLEUM CORP CO 2.01,9.01 08/21/07 AMEND
FIFTH THIRD BANCORP OH 7.01,9.01 08/29/07
FINLAY ENTERPRISES INC /DE DE 2.02,9.01 08/29/07
FINLAY FINE JEWELRY CORP DE 2.02,9.01 08/29/07
FIRST BANCORP /NC/ NC 7.01,9.01 08/29/07
FIRST FEDERAL BANCSHARES OF ARKANSAS TX 8.01,9.01 08/29/07
FIRST NATIONAL BANCSHARES INC /SC/ SC 8.01,9.01 08/26/07
FIRST PACTRUST BANCORP INC MD 8.01 08/29/07
FIRST SOLAR, INC. DE 5.02 08/27/07
FLOWERS FOODS INC GA 5.02,9.01 08/24/07
FMC CORP DE 1.01,1.02,2.03,7.01,9.01 08/28/07
FREDS INC TN 2.02,8.01,9.01 08/27/07
FREDS INC TN 8.01,9.01 08/28/07
FULLCIRCLE REGISTRY INC NV 5.02 08/29/07
GALAXY ENERGY CORP CO 2.03,9.01 08/29/07
GENERAL MILLS INC DE 8.01,9.01 08/24/07
GENTEK INC DE 1.01 08/27/07
Gentor Resources, Inc. FL 8.01 08/29/07
GENZYME CORP MA 1.01 08/27/07
GEODYNE ENERGY INCOME LTD PARTNERSHIP OK 2.01,9.01 08/08/07 AMEND
GEODYNE ENERGY INCOME LTD PARTNERSHIP OK 2.01,9.01 08/08/07 AMEND
GEODYNE ENERGY INCOME LTD PARTNERSHIP OK 2.01,9.01 08/08/07 AMEND
GEODYNE INSTITUTIONAL PENSION ENERGY OK 2.01,9.01 08/08/07 AMEND
GEODYNE INSTITUTIONAL PENSION ENERGY TX 2.01,9.01 08/08/07 AMEND
GEOVIC MINING CORP. DE 7.01,9.01 08/29/07
GIGABEAM CORP DE 3.01,9.01 08/23/07
GLACIER BANCORP INC DE 5.02,9.01 08/27/07
Global Biotech Corp. 1.01,5.02 08/15/07
GOLFSMITH INTERNATIONAL HOLDINGS INC DE 1.01,5.02 08/29/07
GREAT PLAINS ETHANOL LLC SD 5.02 08/21/07
GREEN PLAINS RENEWABLE ENERGY, INC. IA 7.01,9.01 08/29/07
HAIN CELESTIAL GROUP INC DE 2.02,8.01,9.01 08/29/07
HANCOCK FABRICS INC DE 7.01,8.01,9.01 08/28/07
Harley-Davidson Motorcycle Trust 2007 NV 8.01,9.01 08/27/07
HARRIS INTERACTIVE INC DE 1.01,2.03 08/23/07
HARVEST NATURAL RESOURCES, INC. DE 1.01,3.03,7.01 08/29/07
HEALTH DISCOVERY CORP TX 5.02 08/27/07
HEICO CORP FL 2.02 08/29/07
HELIX BIOMEDIX INC DE 1.01,5.02,9.01 08/23/07
HIBBETT SPORTS INC 1.01,9.01 08/29/07
HICKOK INC OH 8.01,9.01 08/27/07 AMEND
HINES HORTICULTURE INC DE 5.02 08/28/07
House of Taylor Jewelry, Inc. NV 9.01 08/29/07
HUDSON VALLEY HOLDING CORP NY 8.01,9.01 08/28/07
HuntMountain Resources WA 5.02,7.01,9.01 08/24/07
IA GLOBAL INC DE 1.01,3.02,9.01 08/24/07 AMEND
IMARX THERAPEUTICS INC 2.02,9.01 08/29/07
IMCLONE SYSTEMS INC DE 5.02 08/24/07
IMMTECH PHARMACEUTICALS, INC. DE 5.02,9.01 08/24/07
IndyMac INDA Mortgage Loan Trust 2007 8.01,9.01 08/28/07
INDYMAC MBS INC 8.01,9.01 08/28/07
INGERSOLL RAND CO LTD 5.02,9.01 08/24/07
INHIBITEX, INC. 5.02 08/24/07
INSIGHT ENTERPRISES INC DE 8.01,9.01 08/29/07
INTERSTATE BAKERIES CORP/DE/ DE 2.05,2.06,9.01 08/28/07
INVESTOOLS INC DE 7.01,9.01 08/29/07
IRIDEX CORP DE 4.01,9.01 08/23/07
J P MORGAN CHASE & CO DE 9.01 08/27/07
JANUS CAPITAL GROUP INC DE 7.01,9.01 08/29/07
KKR Financial Holdings LLC DE 1.01,9.01 08/29/07
KRISPY KREME DOUGHNUTS INC NC 5.02 08/23/07
LAM RESEARCH CORP DE 3.01,9.01 08/27/07
LANDAMERICA FINANCIAL GROUP INC VA 8.01,9.01 08/29/07
LAYNE CHRISTENSEN CO DE 2.02,9.01 08/29/07
LEARNING TREE INTERNATIONAL INC DE 5.02,9.01 08/29/07
LEMAITRE VASCULAR INC 1.01,2.03 08/23/07
LIFE TIME FITNESS INC MN 1.01,9.01 08/24/07
LITTLE SIOUX CORN PROCESSORS LLC 7.01,9.01 08/28/07
MANNATECH INC TX 1.01,9.01 08/28/07
MEADE INSTRUMENTS CORP DE 1.01,3.02,8.01,9.01 08/24/07
MedAire, Inc. NV 5.02 08/29/07
MEDICALCV INC MN 7.01,9.01 08/29/07
MEDICIS PHARMACEUTICAL CORP DE 1.01,9.01 08/23/07
MERRILL LYNCH & CO INC DE 8.01,9.01 08/29/07
MERRILL LYNCH DEPOSITOR INC PPLUS TRU DE 8.01,9.01 08/15/07
MERRILL LYNCH DEPOSITOR INC PPLUS TRU DE 8.01,9.01 08/15/07
MERRILL LYNCH DEPOSITOR INC PPLUS TRU DE 8.01,9.01 08/15/07
MERRILL LYNCH DEPOSITOR INC PREFERRED DE 8.01,9.01 08/15/07
MERRILL LYNCH DEPOSITOR INC PREFERRED DE 8.01,9.01 08/15/07
MERRILL LYNCH DEPOSITOR INC PREFERRED DE 8.01,9.01 08/15/07
MGIC INVESTMENT CORP WI 1.01,8.01 08/24/07
MICHAELS STORES INC DE 2.02,9.01 08/29/07
MOBILEPRO CORP DE 1.01,3.02,9.01 08/27/07
Modern City Entertainment Inc. WA 2.01,9.01 05/03/07 AMEND
MRU HOLDINGS INC DE 7.01,9.01 08/29/07
NATIONAL CITY AUTO RECEIVABLES TRUST 8.01,9.01 08/15/07
NATIONAL WESTERN LIFE INSURANCE CO CO 5.03 08/24/07
NAVISTAR INTERNATIONAL CORP DE 5.02,9.01 08/28/07
NEKTAR THERAPEUTICS DE 5.02,9.01 08/27/07
NELNET INC NE 2.03 08/27/07
NEOGEN CORP MI 2.01,9.01 08/24/07
NET 1 UEPS TECHNOLOGIES INC 2.02,7.01,9.01 08/29/07
NETLOGIC MICROSYSTEMS INC 1.01,9.01 08/29/07
Neuro-Hitech, Inc. DE 5.02,9.01 08/23/07
NEW MEDIUM ENTERPRISES INC NV 5.02 08/21/07
NOBLE CORP 7.01,9.01 08/29/07
NORTHWAY FINANCIAL INC 3.01,8.01,9.01 08/28/07
NORTHWEST BIOTHERAPEUTICS INC DE 5.02,8.01 08/23/07
NOVASTAR FINANCIAL INC MD 3.03,9.01 08/28/07
NOVELL INC DE 2.02,9.01 07/31/07
NxStage Medical, Inc. DE 5.02,8.01,9.01 08/28/07
OLIN CORP VA 8.01,9.01 08/28/07
ON THE GO HEALTHCARE INC 1.02 08/27/07
OPLINK COMMUNICATIONS INC DE 5.02 08/23/07
PACIFIC SUNWEAR OF CALIFORNIA INC CA 5.02 08/21/07
PAINCARE HOLDINGS INC CT 8.01,9.01 08/28/07
PALADIN REALTY INCOME PROPERTIES INC MD 8.01 08/28/07
PATCH INTERNATIONAL INC/CN 8.01,9.01 08/28/07
PATCH INTERNATIONAL INC/CN 7.01,9.01 08/07/07
PC TEL INC DE 5.02 08/23/07
PERMA FIX ENVIRONMENTAL SERVICES INC DE 9.01 06/13/07 AMEND
PetroSouth Energy Corp. 3.02 08/27/07
PHHMC Series 2007-5 Trust DE 9.01 08/29/07
PIONEER NATURAL RESOURCES CO DE 2.02,9.01 08/07/07 AMEND
PNC FINANCIAL SERVICES GROUP INC PA 8.01,9.01 08/29/07
POINDEXTER J B & CO INC DE 2.01 08/23/07
PORTLAND GENERAL ELECTRIC CO /OR/ OR 8.01 08/24/07
PPLUS Trust Series GSC-2 DE 8.01,9.01 08/15/07
PPLUS TRUST SERIES GSC-3 DE 8.01,9.01 08/15/07
PRESTIGE CAPITAL CORP NV 5.02 08/29/07
PRINCIPAL LIFE INSURANCE CO IA 9.01 08/24/07
PRINCIPAL LIFE INSURANCE CO IA 9.01 08/24/07
PRINCIPAL LIFE INSURANCE CO IA 9.01 08/24/07
PROASSURANCE CORP DE 7.01,9.01 08/28/07
PROGENICS PHARMACEUTICALS INC DE 7.01,9.01 08/29/07
PROSPECT CAPITAL CORP MD 8.01,9.01 08/29/07
PROTECTION ONE INC DE 5.02,9.01 08/23/07
PRUDENTIAL BANCORP INC OF PENNSYLVANI 8.01,9.01 08/15/07
QUANTUM CORP /DE/ DE 5.02,5.03,9.01 08/23/07
RACINO ROYALE, INC. NV 1.01,3.02 08/28/07
RACINO ROYALE, INC. NV 8.01,9.01 08/28/07
RADIAN GROUP INC DE 1.01,8.01 08/24/07
RAE SYSTEMS INC DE 2.05,2.06,9.01 08/24/07
RAM Holdings Ltd. D0 7.01,9.01 08/29/07
RAVEN GOLD CORP NV 5.02 06/01/07
Regency Energy Partners LP DE 8.01 08/29/07
REMEC INC CA 7.01 08/24/07
RNS SOFTWARE, INC. NV 1.01,9.01 08/29/07
ROYAL GOLD INC DE 5.03,8.01,9.01 08/23/07
SALIX PHARMACEUTICALS LTD 8.01,9.01 08/29/07
SAN JOAQUIN BANCORP CA 1.01 08/22/07
SCPIE HOLDINGS INC DE 5.02 08/24/07
SEAGATE TECHNOLOGY E9 1.01,2.02,9.01 08/23/07
SEAMLESS WI-FI, INC. 8.01 08/27/07
SEI INVESTMENTS CO PA 7.01 08/24/07
SELECT COMFORT CORP 7.01,9.01 08/29/07
SHERWIN WILLIAMS CO OH 1.01,9.01 08/28/07
SIGMA DESIGNS INC CA 2.02,9.01 08/29/07
SILVERADO GOLD MINES LTD A1 8.01,9.01 08/24/07
SMITHTOWN BANCORP INC NY 8.01 08/28/07
SNAP ON INC DE 5.02 08/28/07
SOFTECH INC MA 2.02,9.01 08/29/07
SOUTHWEST CASINO CORP 1.02,7.01 08/28/07
SPARK NETWORKS INC X0 8.01 08/23/07
SPHERION CORP DE 5.02 08/27/07
ST. BERNARD SOFTWARE, INC. CA 5.02 08/28/07
Stargold Mines, Inc. 2.01,3.02,5.01,9.01 08/27/07 AMEND
STREAMLINE HEALTH SOLUTIONS INC. DE 2.02,9.01 08/27/07
Surge Global Energy, Inc. 2.02,9.01 08/23/07
SWS GROUP INC DE 2.02,9.01 08/29/07
SYNOVIS LIFE TECHNOLOGIES INC MN 2.02,9.01 08/29/07
SYNTAX-BRILLIAN CORP DE 1.01,3.02,9.01 08/23/07
TALBOTS INC DE 1.01,2.03,9.01 08/27/07
TENET HEALTHCARE CORP NV 8.01,9.01 08/29/07
TERAX ENERGY, INC. NV 7.01,9.01 08/24/07
Terra Firma Technologies, Inc. 1.01,9.01 07/24/07
THESTREET COM DE 1.01 08/23/07
TIVO INC DE 1.01 08/27/07
TIVO INC DE 8.01 08/29/07
TIVO INC DE 2.02,9.01 08/29/07
TLC VISION CORP A6 8.01,9.01 08/29/07
TRICO MARINE SERVICES INC DE 1.01,9.01 08/24/07
UNITED SECURITY BANCSHARES INC DE 5.03,9.01 08/23/07
United States Natural Gas Fund, LP 7.01,9.01 07/31/07
United States Oil Fund, LP DE 7.01,9.01 07/31/07
US BioEnergy CORP 2.01,9.01 08/29/07
VERMILLION, INC. DE 1.01,3.02,9.01 08/24/07
VIAD CORP DE 5.02,9.01 08/23/07
VITESSE SEMICONDUCTOR CORP DE 1.01,9.01 08/23/07
WATCHTOWER, INC. NV 8.01,9.01 08/24/07
Wells Fargo Mortgage Backed Securitie DE 9.01 08/29/07
Wells Fargo Mortgage Backed Securitie DE 9.01 08/29/07
WESTAFF INC DE 5.02,9.01 08/27/07
WILD OATS MARKETS INC DE 5.01,8.01,9.01 08/27/07
Williams Partners L.P. 8.01,9.01 07/01/07
WILLIAMS SCOTSMAN INTERNATIONAL INC DE 8.01,9.01 08/28/07
WILLIAMS SONOMA INC CA 2.02,9.01 08/29/07
WILSHIRE ENTERPRISES INC DE 8.01,9.01 08/29/07
WMS INDUSTRIES INC /DE/ DE 1.01 08/29/07
WORLD ACCEPTANCE CORP SC 5.02,9.01 08/27/07
X RITE INC MI 1.01 08/23/07
XOMA LTD /DE/ DE 1.01,9.01 08/28/07
http://www.sec.gov/news/digest/2007/dig083007.htm
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