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SEC NEWS DIGEST
Issue 2007-188 September 28, 2007
COMMISSION ANNOUNCEMENTS
FEE RATE ADVISORY #2 FOR FISCAL YEAR 2008
When fiscal year 2008 starts on Oct. 1, 2007, the Securities and
Exchange Commission expects to be operating under a continuing
resolution that will extend through Nov. 16, 2007. During this period,
fees paid under Section 6(b) of the Securities Act of 1933 and
Sections 13(e), 14(g) and 31 of the Securities Exchange Act of 1934
will remain at their current rates.
As previously announced, thirty days after the date of enactment of
the Commission's regular fiscal year 2008 appropriation, the Section
31 fee rate applicable to securities transactions on the exchanges and
in the over-the-counter markets will decrease to $11.00 per million
from the current rate of $15.30 per million. The assessment on
security futures transactions under Section 31(d) will remain
unchanged at $0.0042 for each round turn transaction. In addition,
five days after the date of enactment of the Commission's regular
appropriation, the Section 6(b) fee rate applicable to the
registration of securities, the Section 13(e) fee rate applicable to
the repurchase of securities, and the Section 14(g) fee rate
applicable to proxy solicitations and statements in corporate control
transactions will increase to $39.30 per million from the current rate
of $30.70 per million.
The Division of Market Regulation's Office of Interpretation and
Guidance is available to answer questions relating to Section 31. That
office may be reached by phone at 202-551-5777 or by email at
marketreg@sec.gov. A copy of the Commission's April 30, 2007 order
regarding fee rates for fiscal year 2008 is available at
http://www.sec.gov/rules/other/2007/33-8794.pdf.
The Commission will issue further notices as appropriate to keep the
public informed of developments relating to enactment of the
Commission's regular appropriation and the effective dates for the
above fee rate changes. These notices will be posted at the SEC's
Internet web site at http://www.sec.gov. (Press Rel. 2007-207)
ENFORCEMENT PROCEEDINGS
IN THE MATTER OF ENVIRONMENTAL SAFEGUARDS, INC.
An Administrative Law Judge has issued an Order Making Findings and
Revoking Registrations by Default as to Five Respondents (Default
Order) in the matter of Environmental Safeguards, Inc., et al. The
Order Instituting Proceedings alleged that Respondents Garden
Botanika, Inc., Jay Jacobs, Inc., Northwestern Steel & Wire Co., Paul
Harris Stores, Inc., and UStel, Inc., failed repeatedly to file
required annual and quarterly reports while their securities were
registered with the Securities and Exchange Commission (Commission).
The Default Order finds these allegations to be true and revokes the
registrations of each class of registered securities that Garden
Botanika, Inc., Jay Jacobs, Inc., Northwestern Steel & Wire Co., Paul
Harris Stores, Inc., and UStel, Inc., have with the Commission,
pursuant to Section 12(j) of the Securities Exchange Act of 1934.
(Rel. 34-56546; File No. 3-12735)
IN THE MATTER OF TIDEWATER INC., AND JAMES KEITH LOUSTEAU
On September 27, the Commission issued an Order Instituting Cease-and-
Desist Proceedings, Making Findings and Imposing a Cease-and-Desist
Order Pursuant to Section 21C of the Securities Exchange Act of 1934
(Exchange Act) (Order) against Tidewater Inc. and James Keith
Lousteau. The Order finds that Tidewater, a Louisiana operator of
offshore service vessels, filed periodic reports that contained
inaccurate disclosures and failed to disclose material information
about older vessels within its fleet that had not been in service for
several years and were unlikely to return to service. In addition, the
fact that Tidewater had dozens such vessels constituted a known trend
or uncertainty of the type that should have been disclosed in the
Management's Discussion and Analysis of Tidewater's periodic filings.
The Order further finds that Lousteau, Tidewater's chief financial
officer, caused Tidewater's reporting violations. Moreover, Tidewater,
through Lousteau, failed to have adequate internal controls in place
with respect to dealing with impairment issues for its vessels.
Based on the above, the Order orders Tidewater to cease and desist
from committing or causing any violations and any future violations of
Sections 13(a) and 13(b)(2)(B) of the Exchange Act, and Rules 12b-20,
13a-1, and 13a-13 thereunder; and Lousteau to cease and desist from
causing any violations and any future violations of Sections 13(a) and
13(b)(2)(B) of the Exchange Act, and Rules 12b-20, 13a-1, and 13a-13
thereunder, and from committing or causing any violations and any
future violations of Exchange Act Rule 13a-14.
Tidewater and Lousteau consented to the issuance of the Order without
admitting or denying any of the findings in the Order, except as to
personal and subject matter jurisdiction. (Rel. 34-56557; AAE Rel.
2730; File No. 3-12845)
IN THE MATTER OF IMMUCOR, INC. AND GIOACCHINO DE CHIRICO
On September 27, the Commission issued an Order Instituting Cease-and-
Desist Proceedings, Making Findings, and Imposing a Cease-and-Desist
Order Pursuant to Section 21C of the Securities Exchange Act of 1934
against Immucor, Inc. (Immucor) and Gioacchino De Chirico (De
Chirico).
The Order finds that Immucor is a Georgia-based public issuer that
develops, manufactures and sells products used by hospital blood
banks, including a blood analysis device called Galileo. De Chirico
was, at all relevant times, President and Chief Operating Officer of
Immucor. Immucor does business internationally through several wholly-
owned subsidiaries.
The Order finds that in May 2003, De Chirico arranged for an Italian
hospital director to plan and chair a medical conference in October
2003. De Chirico agreed to compensate the hospital director for his
services and reimburse him for his expenses. In or about February
2004, Immucor's Italian subsidiary, acting through a local sales
agent, offered to the same hospital director, and the hospital
director accepted, a payment of 13,500 euro (or approximately $16,119
USD) to induce him to renew a contract between Immucor and the
hospital. The Order finds that to arrange payment of this amount to
the hospital director, the local sales agent submitted a payment
request to Immucor describing the 13,500 euro as the hospital
director's compensation for the October 2003 conference and asking
that it be paid to a Swiss bank account for the benefit of the
hospital director.
The Order finds that, based on the local sales agent's
characterization of the payment, De Chirico authorized that the 13,500
euro payment be made through Immucor's German subsidiary. In so doing,
he approved an invoice that falsely described the 13,500 euro payment
as a consulting fee for services in connection with Galileo
opportunities in Switzerland-work that De Chirico knew the hospital
director had never performed.
Based on the above, Immucor is ordered to cease and desist from
committing or causing any violations and any future violations of
Sections 13(b)(2)(A), 13(b)(2)(B) and 30A of the Securities Exchange
Act of 1934 (Exchange Act) and De Chirico is ordered to cease and
desist from committing or causing any violations and any future
violations of Section 13(b)(5) of the Exchange Act and Rule 13b2-1
thereunder, and from causing any violations and any future violations
of Sections 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act. Immucor
and De Chirico consented to the issuance of the Order without
admitting or denying the Commission's findings. Separately, De Chirico
consented to a Judgment in the United States District Court for the
Northern District of Georgia requiring him to pay a civil penalty of
$30,000. (Rel. 34-56558; File No. 3-12846)
IN THE MATTER OF HOR CHONG (DAVID) BOEY, CPA
On September 27, the Commission issued an Order of Suspension Pursuant
to Rule 102(e)(2) of the Commission's Rules of Practice against Hor
Chong (David) Boey (Boey). The Order finds that on July 3, 2007, a
judgment of conviction was entered against Boey, a former certified
public accountant, in United States v. Gagalis, et al, No. 1:04-cr-
00126-PB-5, in the United States District Court for the District of
New Hampshire, finding him guilty of two counts of securities fraud,
one count of falsifying books and records of Enterasys Networks, Inc.
(Enterasys), a public company, one count of making false statements to
auditors of Enterasys, two counts of wire fraud, and one count of
conspiracy to commit wire and securities fraud.. The Order further
finds that, in view of the foregoing, Boey has been convicted of a
felony within the meaning of Rule 102(e)(2) of the Commission's Rules
of Practice.
Based on the above, the Order forthwith suspends Boey from appearing
or practicing before the Commission pursuant to Rule 102(e)(2) of the
Commission's Rules of Practice. (Rel. 34-56560; AAE Rel. 2731; File
No. 3-12847)
IN THE MATTER OF ROBERT J. GAGALIS, CPA
On September 27, the Commission issued an Order of Suspension Pursuant
to Rule 102(e)(2) of the Commission's Rules of Practice against Robert
J. Gagalis (Gagalis). The Order finds that on July 5, 2007, a judgment
of conviction was entered against Gagalis, a former certified public
accountant, in United States v. Gagalis, et al, No. 1:04-cr-00126-PB-
5, in the United States District Court for the District of New
Hampshire, finding him guilty of two counts of securities fraud, one
count of making false statements to auditors of Enterasys Networks,
Inc., a public company, two counts of wire fraud, and one count of
conspiracy to commit wire and securities fraud.. The Order further
finds that, in view of the foregoing, Gagalis has been convicted of a
felony within the meaning of Rule 102(e)(2) of the Commission's Rules
of Practice.
Based on the above, the Order forthwith suspends Gagalis from
appearing or practicing before the Commission pursuant to Rule
102(e)(2) of the Commission's Rules of Practice. (Rel. 34-56561; AAE
Rel. 2732; File No. 3-12848)
IN THE MATTER OF BRUCE D. KAY, CPA
On September 27, the Commission issued an Order of Suspension Pursuant
to Rule 102(e)(2) of the Commission's Rules of Practice against Bruce
D. Kay (Kay). The Order finds that on July 5, 2007, a judgment of
conviction was entered against Kay, a former certified public
accountant, in United States v. Gagalis, et al, No. 1:04-cr-00126-PB-
5, in the United States District Court for the District of New
Hampshire, finding him guilty of two counts of securities fraud, one
count of conspiracy to commit wire and securities fraud, one count of
falsifying books and records of Enterasys Networks, Inc. (Enterasys),
a public company, one count of making false statements to auditors of
Enterasys, and three counts of wire fraud. The Order further finds
that, in view of the foregoing, Kay has been convicted of a felony
within the meaning of Rule 102(e)(2) of the Commission's Rules of
Practice.
Based on the above, the Order forthwith suspends Kay from appearing or
practicing before the Commission pursuant to Rule 102(e)(2) of the
Commission's Rules of Practice. (Rel. 34-56562; AAE Rel. 2733; File
No. 3-12849)
IN THE MATTER OF ANCHOR NATIONAL LIFE INSURANCE COMPANY, n/k/a AIG
SUNAMERICA LIFE ASSURANCE COMPANY
On September 28, the Commission issued an Order Instituting Cease-and-
Desist Proceedings, Making Findings and Imposing a Cease-and-Desist
Order Pursuant to Section 8A of the Securities Act of 1933 (Order)
against Anchor National Life Insurance Company, n/k/a AIG SunAmerica
Life Assurance Company (Anchor). The Order finds that Anchor's failure
to disclose certain information to the issuers of $650 million in
municipal tax-exempt bonds in Florida (the issuers) was a cause of the
bond program advisor's making of misleading statements or omissions in
connection with the sales of those bonds.
In particular, the Order finds that Anchor failed to disclose in three
bond offerings that it had entered into certain agreements with the
bond program advisor, pursuant to which Anchor was to pay the bond
program advisor .25% annually based on the amount of unloaned bond
proceeds. The Order further finds that non-disclosure of these facts
created a risk that the Internal Revenue Service might deem the bonds
to be taxable.
Based on the above, the Order finds that Anchor was a cause of
violations of Section 17(a)(2) of the Securities Act of 1933 and
orders Anchor to cease and desist from committing or causing any
violations and any future violations of Section 17(a)(2) of the
Securities Act. Anchor consented to the issuance of the Order without
admitting or denying the Commission's findings in the Order. (In the
Matter of Anchor National Life Insurance Company, n/k/a AIG SunAmerica
Life Assurance Company - Rel. 33-8852; File No. 3-12850); (In the
Matter of AIG SunAmerica Life Assurance Company, f/k/a Anchor National
Life Insurance Company - Rels. 33-8853; 34-56570; File No. 3-12850;
Press Rel. 2007-208)
IN THE MATTER OF CDR FINANCIAL PRODUCTS, INC., F/K/A CHAMBERS,
DUNHILL, RUBIN & CO.
On September 28, the Commission issued an Order Instituting Cease-And-
Desist Proceedings, Making Findings, and Imposing a Cease-and-Desist
Order Pursuant to Section 8A of the Securities Act of 1933 against CDR
Financial Products, Inc., f/k/a Chambers, Dunhill, Rubin & Co. (CDR).
The Order alleges that as a consequence of its failure to disclose
certain information to the issuers of municipal bonds in Florida, CDR
made material misleading statements or omissions in the offer and sale
of the bonds.
In particular, the Order alleges that CDR failed to disclose in the
three bond offerings that it had entered into a fee agreement with the
credit enhancement provider, pursuant to which the credit enhancement
provider was to pay CDR an annual fee based on the amount of unloaned
bond proceeds. The Order also alleges that non-disclosure of these
facts created a risk that the Internal Revenue Service might deem the
interest on the bonds to be taxable.
Based on the above, the Order finds that CDR violated Sections
17(a)(2) and (3) of the Securities Act of 1933 (Securities Act) and
orders CDR to cease and desist from committing or causing any
violations and any future violations of Section 17(a)(2) and (3) of
the Securities Act. CDR consented to the issuance of the Order without
admitting or denying the Commission's findings in the Order. (Rel. 33-
8854; File No. 3-12851)
DELINQUENT FILERS STOCK REGISTRATION REVOKED
The registration of the stock of Golf Training Systems, Inc. (n/k/a
Perfect Computer Solutions, Inc.), Mas Acquisition XIX Corp., and
Merry-Go-Round Enterprises, Inc., has been revoked. None had filed any
annual or quarterly reports with the Securities and Exchange
Commission for two or more years. Thus, each violated a crucial
provision of the federal securities laws that requires public
corporations to publicly disclose current, accurate financial
information so that investors may make informed decisions. The
revocations were ordered in an administrative proceeding before an
administrative law judge. (Rel. 34-56572; File No. 3-12756)
FOUR INVESTMENT ADVISERS SETTLE ENFORCEMENT ACTIONS FOR FAILURE TO
DISCLOSE SOURCE OF DISTRIBUTIONS TO SHAREHOLDERS
Advisers Agree to Pay a Total of $1.7 Million in Penalties
Two of the Advisers Also Charged With Making Misleading Statements in
Fund Annual Reports
The Commission today instituted settled enforcement actions against
four investment advisers for violations of Section 19(a) of the
Investment Company Act of 1940 (Investment Company Act) and Rule 19a-1
thereunder. The Commission found that during the period 2001 through
2004, the advisers knew that certain closed-end funds they managed
were making distributions to fund investors that were entirely or
partly funded from shareholder capital or capital gains, but failed to
send the required Section 19(a) notices to shareholders. The
Commission further found that two of the advisers filed annual reports
on behalf of certain funds they managed that contained misleading
annual dividend figures and yield calculations in violation of
Investment Company Act Section 34(b).
The four advisers that were responsible for providing the notices to
fund shareholders are:
o AllianceBernstein, L.P. (Alliance)
o Putnam Investment Management, LLC (Putnam)
o Smith Barney Fund Management LLC (Smith Barney)
o Salomon Brothers Asset Management Inc. (Salomon Brothers).
In connection with today's settlement, the Commission found that:
From January 2002 through July 2004, two closed-end funds that
Alliance managed, The Spain Fund Inc. and Alliance All-Market
Advantage Fund, Inc., made 22 distributions that were funded entirely
from shareholder capital or capital gains. None of the funds'
distributions to shareholders were accompanied by the required Section
19(a) notice even though Alliance was obligated to send such notices;
From August 2000 through May 2002, four closed-end funds that Putnam
managed, Putnam Master Intermediate Income Trust, Putnam Premier
Income Trust, Putnam Master Income Trust, and Putnam Managed High
Yield Trust, made 42 distributions that were funded in part from
shareholder capital. None of the funds' distributions to shareholders
were accompanied by the required Section 19(a) notice even though
Putnam was obligated to send such notices;
From March 2001 through September 2004, three closed-end funds that
Smith Barney managed, the High Income Opportunity Fund, Zenix Income
Fund, and Managed High Income Portfolio, made 89 distributions that
were funded in part from shareholder capital. None of the funds'
distributions to shareholders were accompanied by the required Section
19(a) notice even though Smith Barney was obligated to send such
notices; and
From January 2001 through April 2003, two closed-end funds that
Salomon Brothers managed, Salomon Brothers High Income Fund Inc. and
Salomon Brothers High Income Fund II Inc., made 47 distributions that
were funded in part from shareholder capital. None of the funds'
distributions to shareholders were accompanied by the required Section
19(a) notice even though Salomon Brothers was obligated to send such
notices.
In addition, the Commission found that Smith Barney and Salomon
Brothers filed annual reports on behalf of certain funds they managed
that reported in the Management Discussion of Fund Performance (MDFP)
sections of the reports an annual dividend without disclosing that a
portion thereof included a return of shareholder capital. Likewise,
the MDFP section of certain funds' annual reports provided annualized
yield figures that assumed a dividend paid entirely from net income,
although actual distributions were partly from shareholder capital.
The Commission found that by failing to disclose that a portion of the
reported dividends came from shareholder capital, the statements
implied that distributions were entirely from net income. By filing
annual reports that contained material omissions or misstatements
regarding these measures of fund performance, Smith Barney and Salomon
Brothers violated Section 34(b).
Without admitting or denying the Commission's findings, the four
advisers have consented to orders finding that they willfully aided
and abetted and caused the funds' violations of Section 19(a) and Rule
19a-1 and ordering the advisers to cease and desist from causing any
violations and any future violations of Section 19(a) and Rule 19a-1.
Also, Smith Barney and Salomon Brothers, without admitting or denying
the Commission's findings, each consented to cease-and-desist from
committing or causing any violations and any future violations of
Section 34(b).
Pursuant to the orders, the four firms will pay penalties totaling
$1.7 million, as indicated below:
Firm Penalty
Alliance $450,000
Putnam $350,000
Smith Barney $450,000
Salomon Brothers $450,000
(In the Matter of AllianceBernstein, L.P. - Rels. IA-2663; IC-28002;
File No. 3-12852); (In the Matter of Putnam Investment Management, LLC
- Rels. IA-2664; IC-28003; File No. 3-12853); (In the Matter of
Salomon Brothers Asset Management Inc. - Rels. IA-2665; IC-28004; File
No. 3-12854); (In the Matter of Smith Barney Fund Management LLC -
Rels. IA-2666; IC-28005; File No. 3-12855)
WALTER CERCAVSCHI, CPA, REINSTATED TO APPEAR AND PRACTICE BEFORE THE
COMMISSION AS AN INDEPENDENT ACCOUNTANT
Pursuant to Rule 102(e)(5)(i) of the Commission's Rules of Practice,
Walter Cercavschi, CPA, has applied for and been granted reinstatement
of his privilege to appear and practice before the Commission as an
independent accountant. Mr. Cercavschi, who was denied the privilege
of appearing or practicing before the Commission on June 19, 2001,
pursuant to a settled proceeding, has represented that he has complied
and will continue to comply with the terms of the order that denied
him from appearing or practicing before the Commission as an
accountant. Mr. Cercavschi's reinstatement is effective immediately.
(Rel. 34-56574; AAE Rel. 2734; File No. 3-10516)
FEDERAL COURT ENTERS FINAL JUDGMENTS AGAINST MOHAMAD ZEIN AND
PROVIDENT CAPITAL INVESTMENTS INC. FOR THEIR ROLE IN DEFRAUDING THE
FULTON COUNTY, GEORGIA SHERIFF'S OFFICE
The Commission announced today that on September 26 the Honorable
Beverly B. Martin, United States District Judge for the Northern
District of Georgia, entered Final Judgments against Mohamad Zein and
Provident Capital Investments Inc. (Provident), which permanently
enjoin them from future violations of Section 17(a) of the Securities
Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934
and Rule 10b-5 thereunder. The Final Judgment against Zein also orders
him to pay a $5,000 civil penalty, within ten days from the entry of
the final judgment.
The Commission's complaint alleged that Zein and Provident made
misrepresentations of material fact to the Fulton County Sheriff's
Office through the issuance of fictitious account statements, which
falsely represented the nature of and rate of return of the investment
made by the Sheriff's Office with Provident. Zein and Provident
consented to the entry of the Final Judgments without admitting or
denying the allegations in the Commission's Complaint. [SEC Mohamad
Zein and Provident Capital Investments Inc., Civil Action File No.
1:07-CV-02330-BBM (N.D. Ga.)] (LR-20307)
SEC FILES ACTION AGAINST CHARLES P. TRIGILIO TO HALT FRAUDULENT
OPTIONS TRADING SCHEME
On September 27, the Commission filed fraud charges against an
Arcadia, Calif., investment adviser who misappropriated millions of
dollars from investors to whom he had promised huge returns through no
risk options trading. According to the Commission, investment adviser
Charles Trigilio withdrew more than $3.4 million from his clients'
accounts for his personal use, transferred money from one client to
another in a classic Ponzi scheme tactic, and gave clients false
information about their investments to hide the losses from his
spectacularly unsuccessful trading strategy.
According to the Commission's complaint, filed today in federal
district court in Los Angeles, Trigilio has managed at least 96
brokerage accounts belonging to dozens of investors at a number of
different brokerage firms since at least 2003. He concealed his
identity from the brokerage firms, pretending to be the investor when
making trades and transferring money from their accounts to himself
and others. The Commission alleges that Trigilio misappropriated $3.1
million from investor accounts at one brokerage firm alone,
transferring the money to bank accounts held in his name or the name
of his wife and her business.
The Commission's complaint further alleges Trigilio fraudulently
concealed the large losses he incurred trading options in his clients'
accounts. Between January 2006 and September 2007, the accounts
handled by Trigilio at one brokerage firm suffered nearly $2 million
in trading losses. According to the Commission, Trigilio concealed the
losses from investors by providing them with phony account
information. He further hid his fraud by using money obtained from
several clients to pay promised returns. Among other things, the
Commission alleges he concealed his activities by using his clients'
personal information to establish and control their brokerage accounts
while requiring clients to agree not to directly contact the brokers
themselves.
The Commission's complaint charges Trigilio with violating Section
10(b) of the Securities Exchange Act and Rule 10b-5 thereunder and
Sections 206(1) and 206(2) of the Investment Advisers Act, and seeks
preliminary and permanent injunctions, disgorgement, and civil
penalties. The Commission further seeks disgorgement of all investor
funds disbursed to relief defendant, Razel Trigilio. In addition, the
Commission is seeking an order temporarily prohibiting Trigilio from
further trading in the brokerage accounts of his investor clients in
order to manage and preserve any remaining investor funds. If granted,
the federal district court's order would also freeze the assets of
Trigilio as well as the assets of his wife, Razel Trigilio, who
received thousands of dollars in investors' money from Trigilio. [SEC
v. Charles P. Trigilio, Case No. CV-07-06269-CAS (AGR) (C.D. Cal.)]
(LR-20308)
SEC SUES FULLERTON MAN IN $3 MILLION FRAUDULENT MEDICAL DIAGNOSTIC
FACILITY FUNDRAISING SCHEME
On September 27, the Commission sued Stanley Johnson of Fullerton,
California, and two entities he controls for their fraudulent misuse
of the more than $3 million in investor monies they raised from their
unregistered offering of limited partnership units.
The Commission's complaint alleges that since mid-2004, Johnson,
Advanced Body Imaging, LP, and Consulting Dynamics, Inc. have
solicited investors with promises of opening a medical diagnostic
facility in Southern California that would generate a full return on
investment within one year and would return five times their
investment when the company went public within two years. The
complaint alleges that the defendants misappropriated investor funds
to pay for telemarketing lead lists, commissions to Johnson and his
sales agents, rent for telemarketing office space, and otherwise fund
the solicitation of additional investors. The complaint further
alleges that although the defendants opened a Laguna Hills facility in
late 2006, it was nothing more than a shell and, as a result of the
defendants' misuse of investor monies, quickly fell behind on its rent
and equipment leasing obligations.
The Complaint alleges that Johnson, Consulting Dynamics and Advance
Body Imaging violated the securities registration provisions of
Section 5(a) and 5(c) of the Securities Act of 1933, as well as the
antifraud provisions of Section 17(a) of the Securities Act and
Section 10(b) of the Securities Exchange Act of 1934. The Complaint
further alleges that Johnson and Consulting Dynamics violated the
broker-dealer registration requirements of Section 15(a) of the
Exchange Act.
The Commission seeks an order permanently enjoining defendants Advance
Body Imaging, Consulting Dynamics and Stanley Johnson from violating
the provisions with which they have been charged, as well as
disgorgement of all ill-gotten gains with prejudgment interest
thereon, and civil penalties. The Commission also seeks disgorgement
of proceeds of the fraud held by Stanley Johnson's wife, Easter
Turnipseed-Johnson, who was named as a relief defendant and not
charged with any violation. [SEC v. Advance Body Imaging, LP;
Consulting Dynamics, Inc., and Stanley Johnson, Case No.SACV 07-1140
DOC (JTLx) (C.D. Cal.)] (LR-20309)
SEC FILES SETTLED BOOKS AND RECORDS AND INTERNAL ACCOUNTING CONTROLS
CHARGES AGAINST FORMER CHAIRMAN OF SYNCOR INTERNATIONAL CORP.
On September 27, the Commission filed a settled civil injunctive
action in the United States District Court for the District of
Columbia against Monty Fu, who founded and served as chairman of
Syncor International Corp. (Syncor) prior to the company's acquisition
in January 2003. The action stems from payments made by Syncor's
former subsidiary, Syncor Taiwan, Inc. (Syncor Taiwan), to doctors
employed by private and public hospitals in Taiwan over a 17-year
period ending in 2002. In connection with these payments, the
Commission charged Fu with violating, and aiding and abetting Syncor's
violations of, the books-and-records and internal-accounting-controls
provisions of the Foreign Corrupt Practices Act (FCPA). Without
admitting or denying the allegations in the Commission's complaint, Fu
has consented to the entry of a final judgment imposing a permanent
injunction and ordering him to pay a civil penalty of $75,000.
The Commission's complaint alleges that from 1985 through December
2002, Syncor Taiwan paid commissions and, commencing in 1997, referral
fees to doctors employed by private and public hospitals in Taiwan.
The total alleged payments to doctors averaged over $30,000 per year
from 1989 through at least 1993 and increased to average over $170,000
per year from at least 1997 through the first half of 2002. According
to the complaint, Syncor Taiwan improperly recorded these payments in
its accounting books and records as "Advertising and Promotions"
expenses. The subsidiary's books and records were then consolidated
into the books and records of Syncor and included in the financial
statements Syncor filed with the Commission.
The Commission's complaint alleges that Fu had the authority to
maintain compliance with existing internal accounting controls and to
implement additional internal accounting controls sufficient to ensure
that Syncor Taiwan executed and recorded payments in compliance with
the books-and-records and internal-accounting-controls provisions of
the FCPA (Sections 13(b)(2)(A) and 13(b)(2)(B) of the Securities
Exchange Act of 1934 (Exchange Act)). The complaint further alleges
that Fu was aware at all relevant times that Syncor Taiwan was paying
commissions and referral fees and that, at least as early as 1994, he
knew or was reckless in not knowing that payments were improperly
recorded on the books and records of Syncor Taiwan and, thus, of
Syncor. Nonetheless, as alleged in the complaint, Fu failed to
maintain compliance with existing internal accounting controls and
also failed to implement additional internal accounting controls,
thereby causing payments to be improperly recorded and aiding and
abetting Syncor's violations of the books-and-records and internal-
accounting-controls provisions of the FCPA.
Without admitting or denying the allegations in the complaint, Fu has
agreed to settle the Commission's charges by consenting to the entry
of a final judgment: (i) permanently enjoining him from future
violations of Section 13(b)(5) of the Exchange Act and Rule 13b2-1
thereunder, and from aiding and abetting violations of Sections
13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act; and (ii) ordering him
to pay a civil penalty of $75,000.
Previously, in December 2002, the Commission instituted settled civil
and administrative proceedings against Syncor arising out of alleged
payments made by certain of Syncor's foreign subsidiaries, including
Syncor Taiwan, to doctors employed by hospitals controlled by foreign
authorities. Without admitting or denying the allegations, Syncor
consented to pay a $500,000 civil penalty and to be subject to a
cease-and-desist order. See SEC v. Syncor International Corp., C.A.
No. 1:02CV02421 (EGS) (D.D.C.) (filed Dec. 10, 2002), Litigation
Release No. 17887 (Dec. 10, 2002). At the same time, the United States
Department of Justice, Criminal Division, Fraud Section and the United
States Attorney for the Central District of California filed settled
criminal FCPA charges against Syncor Taiwan, which consented to pay a
$2 million fine. For more information see U.S. v. Syncor Taiwan, Inc.,
No. 02-CR-1244-ALL (C.D. Cal.) (filed Dec. 4, 2002). [SEC v. Monty Fu,
C.A. No. 1:07CV01735 (EGS) (D.D.C.)] (LR-20310)
FEDERAL COURT GRANTS SUMMARY JUDGMENT, ORDERS DISGORGEMENT AND CIVIL
PENALTIES, AND ENTERS FINAL JUDGMENTS AGAINST PETER WARREN AND EXO-
BRAIN, INC.
The Commission announced today that the Honorable Clarence Cooper,
United States District Judge for the Northern District of Georgia,
granted the Commission's renewed motion for summary judgment and
entered a final judgment against Peter Warren and Exo-Brain, Inc.
(Exo-Brain), formerly known as E-Brain Solutions, LLC (E-Brain LLC) on
Sept. 27, 2007. Warren and Exo-Brain were each ordered to pay
disgorgement of $6,400,000, pre-judgment interest in the amount of
$1,981,734.50 and civil penalties of $75,000. The defendants were
ordered to pay these amounts within 30 days from the entry of the
judgment. The Court made specific findings of fact and conclusions of
law regarding Warren's conduct in the fraudulent offer and sale of
unregistered Exo-Brain securities.
The court's order found that in 2000 and 2001, the defendants raised
up to $12.4 million from investors in a series of fraudulent,
unregistered offerings of securities. The court concluded that the
defendants made misrepresentations and omissions of material facts to
investors in connection with the offer and sale of securities
including, among other things, misrepresenting the capabilities and
developmental status of the technology, misrepresenting the company's
financial condition, and that the defendants disregarded warnings of
legal counsel recommending against further efforts to raise funds from
investors. Additionally, the court found that in their May 2000
financial statement, the defendants failed to disclose to investors
that E-Brain LLC lost money at a considerably faster pace than
depicted in the limited financial statements provided to investors,
and that the statement only reflected the results of operation for the
first month of the company's existence. The court also found that E-
Brain LLC, in order to fund its operation, had to seek investor funds
six times in calendar year 2000. The court concluded that in the
defendants' first offer to investors dated Dec. 10, 1999, Warren
falsely claimed that a prototype had been developed which could, among
other things, send e-mails and faxes and browse the Internet, when, in
fact, no prototype with these abilities had been developed.
In earlier orders of the Court dated February 11 and Feb. 17, 2005,
the Court permanently restrained Warren and Exo-Brain from future
violations of Sections 5(a), 5(c) and 17(a) of the Securities Act of
1933 and Section 10(b) of the Securities Exchange Act of 1934 and Rule
10b-5 thereunder. Warren and Exo-Brain consented to the entries of the
February 11 and Feb. 17, 2005 orders without admitting or denying any
of the allegations of the Commission's Complaint. Warren, who resides
in Cannes, France, was a former part time resident of Chattanooga,
Tennessee, and Exo-Brain was located in Chattanooga. Warren controlled
E-Brain LLC and Exo-Brain. [SEC v. Peter Warren and Exo-Brain, Inc.
(formerly, E-Brain Solutions, LLC), Civil Action File No. 1:04-CV-2403
(N.D. Ga.)] (LR-20311)
SEC FILES SETTLED FRAUD CHARGES AGAINST RESTAURANT COMPANY
On September 27, the Commission filed a settled civil injunctive
action against Buca, Inc. (Buca), the Minneapolis-based corporate
parent of the Buca di Beppo restaurant chain. The Commission's
complaint alleges that Buca materially misstated the compensation of
its top two officers in Commission filings, failed to disclose
significant related party transactions involving its former CEO and
CFO, and reported inflated income due to an earnings management scheme
conducted by its former CFO and former controller.
The Commission's complaint, filed in the District of Minnesota,
alleges that Buca failed to disclose in its filings with the
Commission for 2000 to 2003 that its former CEO improperly obtained
reimbursement from Buca for personal expenses totaling nearly
$850,000, including ATM cash withdrawals, duplicate airline tickets,
family wedding expenses, dog kenneling, and home remodeling costs.
Buca also failed to disclose that its former CFO improperly obtained
reimbursement of more than $111,000 for vacations and visits to strip
clubs and other personal expenses. The complaint further alleges that
Buca reported inflated pre-tax income from 2000 to 2004 in amounts
ranging from 18.8% to 36.9% due to a scheme orchestrated by its former
CFO and former controller to meet earnings targets by improperly
capitalizing approximately $11.9 million in expenses. Finally, the
Commission's complaint alleges that Buca failed to disclose in its
Commission filings for 2000 and 2001 that its former CEO and former
CFO participated in various related party transactions.
Upon the filing of the Commission's complaint, and without admitting
or denying the allegations in the complaint, Buca consented to a
permanent injunction from violating the antifraud provisions of the
Securities Act of 1933 and the Securities Exchange Act of 1934
(Exchange Act) and the books and records and proxy provisions of the
Exchange Act.
In June 2006, the Commission filed actions against Buca's former CEO,
CFO and controller for their roles in the same conduct. The action
against Buca's former CFO and former controller is still pending.
Buca's former CEO settled with the Commission upon the filing of the
complaint against him. See Litigation Release Numbers 19719 and 19720
(June 7, 2006). [SEC v. Buca, Inc., Civil Action No. 07-cv-4111, (USDC
Minn.)] (LR-20312)
SEC FILES PARTIALLY SETTLED INSIDER TRADING ACTION AGAINST THREE DELL
INC. ACCOUNTANTS
On September 28, the Commission filed an insider trading action in the
United States District Court for the Western District of Texas against
Salvador Chavarria, Glenn D. Leftwich and John A. Nieto. At the time
of the alleged misconduct, Chavarria, Leftwich and Nieto were employed
as accountants in Dell Inc.'s (Dell) Americas Business Unit at its
corporate headquarters in Round Rock, Texas. The Commission alleges
that the three accountants engaged in unlawful insider trading in the
securities of Dell in advance of a public announcement on Aug. 11,
2005, that Dell's second quarter 2006 revenues had fallen short of the
company's earlier guidance and analysts' expectations. In addition,
the Commission alleges that Leftwich engaged in unlawful insider
trading when he purchased Dell securities in advance of a Dell
earnings release on Oct. 31, 2005, announcing Dell's failure to hit
its earnings target for the third quarter 2006.
In its complaint, the Commission alleges that, in July and August
2005, Chavarria, Leftwich and Nieto purchased Dell put options while
in possession of material, non-public information regarding Dell's
financial performance for the second quarter of 2006. Specifically,
the Defendants knew, in advance of the Aug. 11, 2005 release, that the
company's second quarter revenues had fallen short of the company's
earlier guidance and analysts' expectations. On the day after the
announcement of the revenues miss, Dell's stock price dropped more
than 7% on the news. By selling their Dell put options, the Defendants
profited as follows: Chavarria, $153,240; Leftwich, $81,658; and
Nieto, $16,677.
In addition, on Oct. 31, 2005, Leftwich bought Dell put options prior
to a negative Dell earnings announcement. The negative news caused an
8.3% decline in Dell's stock price. Leftwich sold the puts on the
following day and profited $24,769.
Without admitting or denying the allegations in the complaint,
Chavarria and Nieto have agreed to settle the Commission's charges by
consenting to the entry of a final judgment that would: (i)
permanently enjoin them from further violations of Section 10(b) of
the Securities Exchange Act of 1934, and Rule 10b-5 thereunder; (ii)
order them to pay $153,240 and $16,677, respectively, in disgorgement;
(iii) order them to pay $16,673 and $2,059, respectively, in
prejudgment interest; and (iv) order them to pay a civil penalty of
$153,240 and $16,677, respectively. With regard to Leftwich, the
Commission alleges in its complaint that Leftwich violated Section
10(b) of the Exchange Act and Rule 10b-5 thereunder. In its complaint,
the Commission seeks against Leftwich a permanent injunction,
disgorgement plus prejudgment interest, and a civil money penalty.
[SEC v. Salvador Chavarria, Glenn D. Leftwich and John A. Nieto, Civil
Action No. 1:07-CV-820-LY, USDC, WDTX (Austin Division] (LR-20313)
SEC FILES ACTION NAMING SPOUSE OF FORMER OFFICER OF TRIANGLE
PHARMACEUTICALS, INC. FOR INSIDER TRADING
On September 28, the Commission announced the filing of a settled
action against the spouse of a former officer of Triangle
Pharmaceuticals, Inc. (Triangle) for illegal insider trading. The
Commission's complaint, filed in the United States District Court of
the Eastern District of North Carolina, alleges that, between October
2002 and November 2002, Daniel Joseph McKay (McKay) of Creedmoor,
North Carolina, misappropriated from his spouse, who was then an
executive vice president of Triangle, the material nonpublic
information that Triangle had received an acquisition offer from
another company. The Commission's complaint further alleges that,
after misappropriating this information, McKay purchased Triangle
stock and tipped two of his siblings, who also purchased Triangle
stock. As a result of this illegal conduct, McKay and his siblings
obtained a total of $11,416 in ill-gotten gains
With filing of the Commission's action, McKay has agreed, without
admitting or denying the allegations in the Commission's complaint, to
the entry of a final judgment permanently enjoining him from
violations of Section 10(b) of the Securities Exchange Act of 1934 and
Rule 10b-5, thereunder, and ordering him to pay (i) disgorgement and
prejudgment interest totaling $12,458.98 and (ii) a civil penalty of
$11,416. [SEC v. Daniel Joseph McKay, Civil Action File No. 5:07-CV-
00378-H (E.D.N.C.)] (LR-20314)
SEC CHARGES UNREGISTERED BROKER-DEALERS AND THEIR PRINCIPALS FOR
DEFRAUDING INVESTORS BY CHARGING EXORBITANT, UNDISCLOSED COMMISSIONS
AND FEES IN CONNECTION WITH THE SALE OF MUTUAL FUNDS
The Commission today filed a civil injunctive action in the United
States District Court for the Southern District of Florida against
Coral Gables, Florida based U.S. Pension Trust Corp. and U.S. College
Trust Corp. (collectively, USPT), unregistered broker-dealers, and
their principals Iliana Maceiras, Leonardo Maceiras Jr., and Nildo
Verdeja in connection with fraud in the offer and sale of mutual funds
to investors.
The Commission's complaint alleges that from at least December 1995 to
the present, USPT has operated as an unregistered broker-dealer and
has defrauded approximately 14,000 investors by charging exorbitant,
undisclosed commissions and fees in connection with the sale of mutual
funds, in violation of the registration and antifraud provisions of
the federal securities laws. Using a network of independent sales
agents, USPT offers prospective investors residing primarily in Latin
America the opportunity to invest in a variety of mutual funds
available from well-known U.S. fund companies (and at least one hedge
fund), through a trust created at a U.S. bank on behalf of each
investor. Touting its experience and "high quality financial
products," USPT offers and sells mutual funds through a series of
"investment plans" that provide investors with a choice of making
either annual contributions for multiple years or a single, lump-sum
contribution to remain invested for at least ten years. Among other
misrepresentations, USPT and its principals have failed to disclose
that they are taking as much as 85% of investors' contributions in the
annual plan, and 12% of contributions in the lump-sum plan, to pay
undisclosed exorbitant commissions, fees and a "net profit" to USPT.
The Commission's complaint charges the defendants with violating
Section 17(a) of the Securities Act of 1933, Section 10(b) of the
Securities Exchange Act of 1934 ("Exchange Act") and Rule 10b-5
thereunder. The complaint further charges USPT with violating Section
15(a) of the Exchange Act, and Iliana Maceiras, Leonardo Maceiras Jr.,
and Nildo Verdeja with aiding and abetting USPT's Section 15(a)
violations. In addition to permanent injunctions against further
violations, the Commission is seeking an order than the defendants
disgorge ill-gotten gains, with prejudgment interest, and an order
imposing civil money penalties. [SEC v. U.S. Pension Trust Corp., U.S.
College Trust Corp., Iliana Maceiras, Leonardo Maceiras Jr., and Nildo
Verdeja, Civil Action No. 07-22570-CIV-MARTINEZ/BANDSTRA (S.D. Fla.]
(LR-20315)
SEC FILES ACTION NAMING OFFICER OF IMMUCOR, INC., FOR VIOLATING, AND
AIDING AND ABETTING VIOLATIONS OF, BOOKS AND RECORDS AND INTERNAL
CONTROL PROVISIONS OF THE SECURITIES EXCHANGE ACT OF 1934
The Commission today announced the filing of a settled civil action
against Gioacchino De Chirico, Chief Executive Officer of Immucor,
Inc., for violating Section 13(b)(5) of the Exchange Act and Rule
13b2-1, and for aiding and abetting violations of Sections 13(b)(2)(A)
and 13(b)(2)(B) of the Exchange Act. The Commission's complaint, filed
in the United States District Court of the Northern District of
Georgia, alleges that in April 2004, Immucor paid 13,500 euro to the
director of a public hospital in Milan, Italy as a quid pro quo for
the hospital director favoring Immucor in selecting contracts for
supplies and equipment. The complaint further alleges that De Chirico
approved an invoice that falsely described the 13,500 euro payment as
a consulting fee for services in connection with opportunities in
Switzerland-work De Chirico knew the hospital director had never
performed. With the filing of the Commission's action, De Chirico has
agreed, without admitting or denying the allegations in the
Commission's complaint, to the entry of a final judgment ordering him
to pay a civil penalty of $30,000. Separately, Immucor and De Chirico
consented to a Commission cease-and-desist order related to the same
events, without admitting or denying the Commission's findings.
(Exchange Act Release No. 56558) [SEC v. Gioacchino De Chirico, Civil
Action File No. 1:07-CV-2367 (N.D.GA)] (LR-20316)
INVESTMENT COMPANY ACT RELEASES
TRUST FOR PROFESSIONAL MANAGERS AND ENVESTNET ASSET MANAGEMENT, INC.
An order has been issued on an application filed by Trust For
Professional Managers and Envestnet Asset Management, Inc., exempting
them 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 subadvisory agreements without shareholder approval
and grants relief from certain disclosure requirements. (Rel. IC-27995
- September 26)
FINANCIAL INVESTORS VARIABLE INSURANCE TRUST, ET AL.
An order has been issued on an application filed by Financial
Investors Variable Insurance Trust (Trust) and ALPS Advisers, Inc.
(the Investment Adviser) pursuant to Section 6(c) of the Investment
Company Act, as amended, granting exemptions from the provisions of
Sections 9(a), 13(a), 15(a) and 15(b) of the Act and Rules 6e-2(b)(15)
and 6e-3(T)(b)(15) thereunder, to the extent necessary to permit
shares of the Trust and shares of any other investment company or
portfolio that is designed to fund insurance products and for which
the Investment Adviser or any of its affiliates, may serve in the
future as investment manager, investment adviser, subadviser,
administrator, principal underwriter, or sponsor (collectively, the
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 the Act pursuant to exemptions from registration under
Section 3(c) of the Act; (d) any adviser to an Insurance Fund for the
purpose of providing seed capital to an Insurance Fund; and (e) any
other account of a participating insurance company permitted to hold
shares of an Insurance Fund. (Rel. IC-27999 - September 27)
SELF-REGULATORY ORGANIZATIONS
IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES
A proposed rule change (SR-Phlx-2007-67), as modified by Amendment No.
1 thereto, filed by Philadelphia Stock Exchange relating to XLE fees
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 Oct. 1, 2007. (Rel. 34-56526)
A proposed rule change (SR-Phlx-2007-59) filed by the Philadelphia
Stock Exchange relating to a system change to the Phlx's electronic
trading system, Phlx XL, 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 Oct. 1, 2007.
(Rel. 34-56535)
APPROVAL OF PROPOSED RULE CHANGE
The Commission approved a proposed rule change (SR-CBOE-2006-104), as
modified by Amendment No. 1 thereto, submitted by the Chicago Board
Options Exchange to codify the hybrid price check parameter.
Publication is expected in the Federal Register during the week of
Oct. 1, 2007. (Rel. 34-56532)
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-8 NightHawk Radiology Holdings Inc, 250 NORTHWEST BOULEVARD #202,
COEUR D ALENE, ID, 83814, 208-292-2251 - 0 ($18,471,275.75) Equity,
(File 333-146339 - Sep. 27) (BR. 01B)
S-8 ATHENAHEALTH INC, 311 ARSENAL STREET, WATERTOWN, MA, 02472,
617-402-1000 - 0 ($60,404,633.05) Equity, (File 333-146340 - Sep. 27)
(BR. 08)
S-11 KBS Real Estate Investment Trust II, Inc.,
620 NEWPORT CENTER DRIVE, SUITE 1300, NEWPORT BEACH, CA, 92660,
949-417-6500 - 280,000,000 ($2,760,000,000.00) Equity,
(File 333-146341 - Sep. 27) (BR. 08)
S-8 PARAMOUNT GOLD & SILVER CORP., 346 WAVERLY STREET, OTTAWA, A6, K2P 0W5,
(613) 226-9881 - 4,000,000 ($10,480,000.00) Equity, (File 333-146342 -
Sep. 27) (BR. 04C)
SB-2 Centaurus Resources Corp., 721 DEVON COURT, SAN DIEGO, CA, 92109,
858-488-4433 - 1,000,000 ($25,000.00) Equity, (File 333-146344 -
Sep. 27) (BR. 04)
S-8 Metavante Holding CO, 8025 EXCELSIOR DRIVE, SUITE 200, MADISON, WI,
53717, 414-765-7700 - 400,000 ($4,576,000.00) Equity,
(File 333-146345 - Sep. 27) (BR. 11)
S-8 KORN FERRY INTERNATIONAL, 1900 AVENUE OF THE STARS, SUITE 2600,
LOS ANGELES, CA, 90067, 3105521834 - 3,000,000 ($49,695,000.00) Equity,
(File 333-146346 - Sep. 27) (BR. 08C)
S-8 MEGAWEST ENERGY CORP., SUITE 800, 926 - 5TH AVE S.W., CALGARY, A0,
T2P 0N7, 1 (403) 984-6342 - 900,000 ($1,638,000.00) Equity,
(File 333-146347 - Sep. 27) (BR. 04B)
SB-2 ORION ETHANOL, INC, 307 S. MAIN STREET, PRATT, KS, 67124,
620-672-2814 - 32,676,142 ($214,028,730.10) Equity, (File 333-146348 -
Sep. 27) (BR. 06B)
S-8 Cinemark Holdings, Inc., 3900 DALLAS PARKWAY, SUITE 500, PLANO, TX,
75093, (972) 665-1000 - 0 ($167,568,250.00) Equity, (File 333-146349 -
Sep. 27) (BR. 05A)
S-8 OPEN TEXT CORP, 275 FRANK TOMPA DRIVE, WATERLOO, ONTARIO CANADA, A6,
N2L 0A1, 519-888-7111 - 355,675 ($9,124,842.13) Equity,
(File 333-146350 - Sep. 27) (BR. 03C)
S-8 OPEN TEXT CORP, 275 FRANK TOMPA DRIVE, WATERLOO, ONTARIO CANADA, A6,
N2L 0A1, 519-888-7111 - 1,200,000 ($30,786,000.00) Equity,
(File 333-146351 - Sep. 27) (BR. 03C)
S-8 COGNOS INC, 3755 RIVERSIDE DR, PO BOX 9707, OTTAWA ONTARIO CAN K, A6,
00000, 6137381440 - 0 ($41,825,000.00) Equity, (File 333-146352 -
Sep. 27) (BR. 03C)
S-1 Sports Properties Acquisition Corp., 437 MADISON AVENUE, NEW YORK, NY,
10022, (212) 328-2100 - 0 ($402,500,000.00) Equity, (File 333-146353 -
Sep. 27) (BR. 09)
S-1 VERMILLION, INC., 5105052100 - 43,935,269 ($43,495,916.31) Equity,
(File 333-146354 - Sep. 27) (BR. 10A)
S-3ASR MERCK & CO INC, ONE MERCK DR, P O BOX 100, WHITEHOUSE STATION, NJ,
08889-0100, 9084231688 - 7,285,338 ($377,526,215.00) Equity,
(File 333-146356 - Sep. 27) (BR. 01B)
S-1 CSAV Holding Corp., 8401 EAGLE CREEK PARKWAY, SUITE 700, SAVAGE, MN,
55378, 952-894-6280 - 0 ($201,250,000.00) Equity, (File 333-146357 -
Sep. 27) (BR. )
S-8 International Building Technologies Group, Inc.,
1151 HARBOR BAY PARKWAY, SUITE 202, ALAMEDA, CA, 94502, 510-814-3778 -
9,000,000 ($139,500.00) Equity, (File 333-146358 - Sep. 27) (BR. 05C)
S-3ASR WYNN RESORTS LTD, 3145 LAS VEGAS BLVD S., LAS VEGAS, NV, 89109,
7027334444 - 0 ($0.00) Equity, (File 333-146360 - Sep. 27) (BR. 05C)
F-10 YAMANA GOLD INC, 150 YORK ST, STE 1902, TORONTO, A6, M5H 3S5,
4168150220 - 0 ($447,571,371.00) Equity, (File 333-146361 - Sep. 27)
(BR. 04A)
SB-2 CLEARANT INC, 1801 AVENUE OF THE STARS, SUITE 435, LOS ANGELES, CA,
90067, 310-479-4570 - 46,034,338 ($29,231,804.63) Equity,
(File 333-146362 - Sep. 27) (BR. 01C)
S-8 CLEARANT INC, 1801 AVENUE OF THE STARS, SUITE 435, LOS ANGELES, CA,
90067, 310-479-4570 - 0 ($3,810,000.00) Equity, (File 333-146363 -
Sep. 27) (BR. 01C)
S-1 Kaiser Federal Financial Group, Inc., 1359 NORTH GRAND AVENUE, COVINA,
CA, 91724, (800) 524-2274 - 27,062,063 ($270,620,630.00) Equity,
(File 333-146364 - Sep. 27) (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
ACCENTURE LTD 2.02,8.01,9.01 09/27/07
ACCENTURE SCA 2.02,8.01,9.01 09/27/07
Aces Wired Inc TX 8.01 09/24/07
ACTIVANT SOLUTIONS INC /DE/ DE 1.02 09/21/07
ADVENT SOFTWARE INC /DE/ DE 5.02 09/21/07
AeroVironment Inc DE 1.01,7.01,9.01 09/26/07
AFC ENTERPRISES INC MN 8.01,9.01 09/26/07
Affinion Group, Inc. DE 5.02 09/21/07
AIRNET SYSTEMS INC OH 5.02,9.01 09/25/07
ALDILA INC DE 8.01,9.01 09/26/07
ALLIANCE DATA SYSTEMS CORP DE 7.01,9.01 09/27/07
Alliance Holdings GP, L.P. DE 1.01,2.03,9.01 09/25/07
ALLIANCE LAUNDRY SYSTEMS LLC 4.02 09/21/07
ALLIANCE RESOURCE PARTNERS LP DE 1.01,2.03,9.01 09/25/07
ALTAIR NANOTECHNOLOGIES INC A6 1.01,9.01 09/25/07
American Caresource Holdings, Inc. DE 5.02 09/23/07
AMERICAN GREETINGS CORP OH 7.01 09/26/07
AMERICAN SUPERCONDUCTOR CORP /DE/ DE 5.02 09/24/07
AMKOR TECHNOLOGY INC DE 8.01,9.01 09/26/07
ANAVEX LIFE SCIENCES CORP. NV 1.01,3.02,9.01 09/11/07
ANGELES PARTNERS X CA 1.01,2.03,9.01 09/21/07
ANTS SOFTWARE INC DE 5.02 09/24/07
AON CORP DE 5.02 09/21/07
Apple REIT Seven, Inc. VA 2.01,9.01 09/27/07
APPLIED MICRO CIRCUITS CORP DE 2.05 09/27/07
ARBIOS SYSTEMS INC DE 8.01,9.01 09/25/07
ARDENT MINES LTD NV 1.01 09/24/07
Armor Electric, Inc. 2.04 09/11/07
ARRAY BIOPHARMA INC DE 1.01 09/21/07
ATHERSYS, INC / NEW DE 9.01 06/08/07 AMEND
AUXILIUM PHARMACEUTICALS INC 7.01,9.01 09/27/07
BACKWEB TECHNOLOGIES LTD 4.01,9.01 09/06/07 AMEND
BALLY TECHNOLOGIES, INC. NV 2.02,8.01,9.01 09/26/07
BANC OF AMERICA FUNDING CORP DE 9.01 09/27/07
BANC OF AMERICA FUNDING CORP DE 9.01 09/27/07
Bank of Commerce Holdings CA 5.02,9.01 09/27/07
Bank of the Carolinas CORP NC 5.05 09/26/07
BANK OF THE OZARKS INC AR 1.01 09/26/07
BARNWELL INDUSTRIES INC DE 5.02 09/26/07
BARRIER THERAPEUTICS INC DE 8.01,9.01 09/27/07
BCSB Bancorp Inc. MD 5.02,8.01,9.01 09/26/07
BCSB BANKCORP INC 5.02,8.01,9.01 09/24/07
Bear Stearns Commercial Mortgage Secu DE 8.01,9.01 09/27/07
Beneficial Mutual Bancorp Inc X1 9.01 07/13/07 AMEND
BEVERLY NATIONAL CORP MA 5.03,9.01 09/25/07
BH RE LLC NV 1.01,9.01 09/19/07
BigBand Networks, Inc. DE 7.01,9.01 09/27/07
BIW LTD CT 8.01,9.01 09/26/07
BLUE HOLDINGS, INC. NV 5.02,8.01,9.01 09/21/07
BLUE RIDGE PAPER PRODUCTS INC 8.01,9.01 09/27/07
BORDERS GROUP INC MI 1.01,2.01,2.03,2.06,9.01 09/21/07
BSD MEDICAL CORP DE 7.01,9.01 09/27/07
BUTLER NATIONAL CORP DE 8.01,9.01 09/27/07
C-COR INC PA 1.01,9.01 09/23/07
CAI International, Inc. 1.01,2.03,9.01 09/25/07
CAPITAL CORP OF THE WEST CA 1.01,3.03,8.01,9.01 09/26/07
CARVER BANCORP INC DE 9.01 09/29/06 AMEND
CELEBRATE EXPRESS, INC. 2.02,9.01 09/27/07
CELLULAR TECHNICAL SERVICES CO INC DE 7.01,9.01 09/27/07
Celsia Technologies, Inc. NV 5.02 09/25/07
CELSION CORP MD 1.02,5.02,9.01 09/24/07
CENTURY PROPERTIES FUND XVI CA 1.01,2.03,9.01 09/21/07
CH2M HILL COMPANIES LTD OR 1.01,2.01,9.01 09/26/07
CHASE BANK USA, NATIONAL ASSOCIATION DE 8.01,9.01 09/27/07
CHASE BANK USA, NATIONAL ASSOCIATION DE 8.01,9.01 09/26/07
CHASE BANK USA, NATIONAL ASSOCIATION DE 8.01,9.01 09/26/07
CHATSWORTH ACQUISITIONS I INC DE 8.01 09/26/07
CHATSWORTH ACQUISITIONS II INC DE 8.01 09/26/07
CHATSWORTH ACQUISITIONS III INC DE 8.01 09/26/07
CHATTEM INC TN 2.02,9.01 09/27/07
CHEMBIO DIAGNOSTICS, INC. NV 7.01,9.01 09/27/07
CHICOS FAS INC FL 5.02,8.01,9.01 09/24/07
CHICOS FAS INC FL 5.02,9.01 09/25/07
CHICOS FAS INC FL 5.02 08/22/07 AMEND
CHINA EXPERT TECHNOLOGY, INC. NV 4.01,9.01 08/17/07
CHINA MEDICINE CORP 8.01,9.01 09/27/07
CHIQUITA BRANDS INTERNATIONAL INC NJ 5.03,9.01 09/21/07
CHRISTOPHER & BANKS CORP DE 1.01,9.01 09/21/07
CHRISTOPHER & BANKS CORP DE 2.02,9.01 09/27/07
CINCINNATI BELL INC OH 1.02,5.02,9.01 09/21/07
Citicorp Mortgage Securities Trust, S DE 9.01 09/27/07
CLARCOR INC DE 8.01,9.01 09/25/07
CNB Financial Corp. MA 5.02 09/27/07
COGNOS INC CA 2.02,9.01 09/27/07
COGNOS INC CA 7.01,9.01 09/27/07
COHESANT TECHNOLOGIES INC DE 2.02,9.01 09/26/07
COLLECTIVE BRANDS, INC. DE 7.01,9.01 09/27/07
COMMUNITY FIRST INC TN 2.03,7.01,9.01 09/27/07
Con-way Inc. DE 5.02,9.01 09/26/07
CONAGRA FOODS INC /DE/ DE 8.01,9.01 09/27/07
CONSOLIDATED CAPITAL GROWTH FUND CA 1.01,2.03,9.01 09/21/07
CONSOLIDATED CAPITAL PROPERTIES IV CA 1.01,2.03,9.01 09/21/07
COPART INC CA 2.02,9.01 09/26/07
CORCEPT THERAPEUTICS INC 5.03,9.01 09/24/07
CORDOVA SCIENCES, INC. DE 1.01 09/24/07
Cornerworld Corp NV 1.01,2.01,3.02,4.01,5.01,5.02, 08/10/07 AMEND
5.03,5.06,9.01
CRA INTERNATIONAL, INC. MA 2.02,9.01 09/27/07
CREDIT ONE FINANCIAL INC 1.01 09/24/07
CRUM & FORSTER HOLDINGS CORP DE 8.01 09/24/07
CULP INC NC 4.01,9.01 09/21/07
CULP INC NC 4.01 09/26/07
CURAGEN CORP DE 5.02 09/25/07
CVD EQUIPMENT CORP NY 8.01,9.01 09/25/07
CYBER DEFENSE SYSTEMS INC FL 8.01,9.01 09/27/07
CYBRA CORP NY 1.01,9.01 08/27/07
DAKOTA GROWERS PASTA CO INC ND 1.01,9.01 09/21/07
DAVIDSON DIVERSIFIED REAL ESTATE I LP DE 1.01,2.03,9.01 09/21/07
DENBURY RESOURCES INC DE 8.01,9.01 09/25/07
DIEDRICH COFFEE INC CA 2.02 09/25/07
DIGITAL IMAGING RESOURCES INC. DE 3.02 09/25/07
DIRECT INSITE CORP DE 5.02,9.01 08/22/07
DIVX INC 1.01 09/27/07
DONALDSON CO INC DE 5.02 09/21/07
DRESS BARN INC CT 4.02 09/26/07
DRI CORP NC 7.01,9.01 09/27/07
DURA AUTOMOTIVE SYSTEMS INC DE 7.01,9.01 09/27/07
DURECT CORP DE 8.01 09/21/07
Eastern Insurance Holdings, Inc. PA 8.01,9.01 09/27/07
Echo Healthcare Acquisition Corp. DE 8.01,9.01 09/27/07
ELECTRONICS FOR IMAGING INC DE 7.01,9.01 09/27/07
ENHERENT CORP DE 5.02 09/23/07
Eternal Energy Corp. 1.01,5.02,9.01 07/26/07
EXELON CORP PA 5.02,8.01 09/24/07
EXXON MOBIL CORP NJ 5.02,8.01 09/21/07
FAMOUS DAVES OF AMERICA INC MN 8.01,9.01 09/27/07
Federal Home Loan Bank of Atlanta X1 2.03 09/24/07
Federal Home Loan Bank of Boston X1 2.03 09/25/07
Federal Home Loan Bank of Chicago X1 2.03 09/24/07
Federal Home Loan Bank of Cincinnati X1 2.03,9.01 09/25/07
Federal Home Loan Bank of Indianapoli X1 2.03,9.01 09/24/07
Federal Home Loan Bank of New York X1 2.03,9.01 09/24/07
Federal Home Loan Bank of Pittsburgh PA 2.03,9.01 09/24/07
Federal Home Loan Bank of San Francis X1 2.03 09/24/07
FedFirst Financial CORP X1 8.01,9.01 09/27/07
FIFTH THIRD BANCORP OH 1.01 09/21/07
FINISH LINE INC /IN/ IN 2.02,9.01 09/27/07
FINLAY ENTERPRISES INC /DE DE 1.01,8.01,9.01 09/27/07
FINLAY FINE JEWELRY CORP DE 8.01,9.01 09/27/07
FIRST ALBANY COMPANIES INC NY 1.01,1.02,2.01,2.04,3.01,3.02, 09/21/07
5.01,5.02,5.03
First Horizon Asset Sec Mort Pass Thr DE 8.01,9.01 09/27/07
First Horizon Asset Sec Mort Pass Thr DE 8.01,9.01 09/27/07
First Horizon Asset Sec Mort Pass Thr DE 8.01,9.01 09/27/07
First Horizon Asset Sec Mort Pass Thr DE 8.01,9.01 09/27/07
FIRST MERCURY FINANCIAL CORP DE 1.01,2.03,9.01 09/26/07
FIRST REPUBLIC PREFERRED CAPITAL CORP 4.01,5.01,9.01 09/21/07
Firstar Exploration CORP NV 5.02 09/27/07
FIRSTFED FINANCIAL CORP DE 7.01,9.01 08/31/07
FOCUS ENHANCEMENTS INC DE 1.01,9.01 09/24/07
FOREFRONT HOLDINGS, INC. FL 1.01,5.02 09/21/07
Fortress International Group, Inc. DE 1.01,3.02,8.01,9.01 09/24/07
Freedom Acquisition Holdings, Inc. DE 8.01,9.01 09/27/07
FREQUENCY ELECTRONICS INC DE 8.01 09/27/07
FRONTIER FINANCIAL CORP /WA/ WA 8.01,9.01 09/27/07
FTI CONSULTING INC MD 8.01 09/27/07
GASTAR EXPLORATION LTD 7.01,9.01 09/27/07
GEM SOLUTIONS, INC. DE 1.03 09/20/07
GENCO SHIPPING & TRADING LTD 1.01,7.01,8.01,9.01 09/26/07
GENERAL CABLE CORP /DE/ DE 1.01,8.01,9.01 09/26/07
GENERAL CABLE CORP /DE/ DE 1.01,9.01 09/21/07
GENERAL MARITIME CORP/ 2.03 09/21/07
GLOBAL PAYMENTS INC GA 2.02,9.01 09/27/07
GSI GROUP INC A3 2.02,9.01 09/26/07
HAIGHTS CROSS COMMUNICATIONS INC DE 1.01,5.02,5.03,9.01 09/21/07
Hanesbrands Inc. MD 5.02,5.03,9.01 09/25/07
HEALTHCARE REALTY TRUST INC MD 1.01,9.01 09/25/07
HOST AMERICA CORP DE 2.02,9.01 09/27/07
HUDSON HIGHLAND GROUP INC DE 5.02,9.01 09/25/07
HUMANA INC DE 8.01 09/25/07
HUTTON HOLDINGS CORP NV 5.02 09/25/07
IDERA PHARMACEUTICALS, INC. DE 5.02 09/25/07
ILLUMINA INC DE 5.02 09/26/07
IMPAC MORTGAGE HOLDINGS INC MD 8.01 09/19/07
INDEPENDENCE TAX CREDIT PLUS LP IV DE 8.01,9.01 09/27/07
India Globalization Capital, Inc. MD 1.01,9.01 09/21/07
IndyMac INDA Mortgage Loan Trust 2007 9.01 09/27/07
INNOVATIVE CARD TECHNOLOGIES INC DE 5.02,8.01,9.01 09/21/07
Innovive Pharmaceuticals, Inc. DE 8.01 09/27/07
INTEGRAL SYSTEMS INC /MD/ MD 5.02,7.01,9.01 09/25/07
INTERFACE INC GA 8.01 09/27/07
INTERMUNE INC DE 8.01,9.01 09/26/07
International Fight League, Inc. DE 1.01,5.02,9.01 09/21/07
INTERNATIONAL RECTIFIER CORP /DE/ DE 1.01 09/21/07
INTERNATIONAL SHIPHOLDING CORP DE 1.01 09/27/07
INTRUSION INC DE 1.01,3.02,8.01,9.01 09/26/07
IOMEGA CORP DE 5.02 09/27/07
Iowa Renewable Energy, LLC IA 7.01,9.01 09/24/07
ISIS PHARMACEUTICALS INC DE 5.02,9.01 09/27/07
ISTA PHARMACEUTICALS INC DE 1.01,9.01 09/25/07
IT Group Holdings Inc. 4.02,7.01,9.01 09/26/07
J P MORGAN CHASE & CO DE 9.01 09/25/07
J.P. Morgan Mortgage Trust 2007-A5 DE 8.01,9.01 09/27/07
JABIL CIRCUIT INC DE 2.02,9.01 09/27/07
JACLYN INC DE 2.02,8.01,9.01 09/27/07
JACO ELECTRONICS INC NY 2.02,9.01 09/27/07
JAVELIN PHARMACEUTICALS, INC DE 7.01,9.01 09/27/07
KB HOME DE 2.02,9.01 09/27/07
KENSEY NASH CORP DE 7.01,9.01 09/26/07
Kentucky First Federal Bancorp 2.02,9.01 09/25/07 AMEND
LINCOLN INTERNATIONAL CORP DE 5.03,9.01 09/21/07
LIPID SCIENCES INC/ AZ 5.03,9.01 09/25/07
LORAL SPACE & COMMUNICATIONS INC. DE 1.01,9.01 09/24/07
MACK CALI REALTY CORP MD 1.01,2.03,9.01 09/21/07
Macquarie Infrastructure CO LLC DE 1.01,2.03,7.01,9.01 09/21/07
MAINE & MARITIMES CORP ME 5.02,5.05 09/27/07
MARATHON OIL CORP DE 2.03,9.01 09/27/07
MARGO CARIBE INC PR 5.02 09/22/07
MARLIN BUSINESS SERVICES CORP 1.01,9.01 09/26/07
MARSHALL EDWARDS INC DE 1.01,9.01 09/26/07 AMEND
MCCORMICK & CO INC MD 2.02,9.01 09/27/07
MCMORAN EXPLORATION CO /DE/ DE 9.01 09/06/07 AMEND
MEDALLION FINANCIAL CORP DE 1.01,2.03,9.01 09/26/07
MEDIRECT LATINO INC FL 8.01 09/27/07
MEDIRECT LATINO INC FL 8.01 09/27/07
MFIC CORP DE 5.02,8.01,9.01 09/17/07
MGI PHARMA INC MN 8.01,9.01 09/27/07
MIDWEST URANIUM CORP NV 4.01,9.01 09/25/07
MODAVOX INC 5.02 09/26/07
MONMOUTH REAL ESTATE INVESTMENT CORP MD 5.02 09/24/07
MOSAIC CO 7.01,9.01 09/27/07
MOVIE GALLERY INC DE 2.05,9.01 09/25/07
NANOVIRICIDES, INC. NV 1.01,3.02,9.01 09/27/07
NATIONAL CITY AUTO RECEIVABLES TRUST 8.01,9.01 09/17/07
NATIONAL HEALTHCARE TECHNOLOGY INC CO 5.02,9.01 09/25/07
National Interstate CORP OH 5.02,9.01 09/21/07
NEOWARE INC DE 8.01,9.01 09/27/07
NETGEAR, INC DE 1.01,9.01 09/25/07
NeurogesX Inc CA 8.01,9.01 09/27/07
NEW CENTURY FINANCIAL CORP MD 5.02 09/24/07
NEW MOTION, INC. DE 1.01,8.01,9.01 09/26/07
NEW MOTION, INC. DE 8.01,9.01 09/27/07
NEWFIELD EXPLORATION CO /DE/ DE 7.01,8.01,9.01 09/25/07
NEXT INC/TN DE 2.02,9.01 09/27/07
NORAM CAPITAL HOLDINGS DE 4.01,9.01 09/24/07
NORTHERN GROWERS LLC SD 1.01,2.03 09/21/07
NOVASTAR FINANCIAL INC MD 1.01,2.03,3.03 09/21/07
OGDEN GOLF CO CORP UT 1.01,9.01 09/27/07
OPENLIMIT INC FL 2.01,3.02,5.01,5.03,5.06,9.01 08/27/07
OPENWAVE SYSTEMS INC DE 5.02,9.01 09/25/07 AMEND
OPTIMAL GROUP INC 7.01 09/27/07
Orbitz Worldwide, Inc. DE 1.01,1.02,9.01 09/21/07
OSAGE BANCSHARES, INC. MD 5.03,9.01 09/26/07
OXIS INTERNATIONAL INC DE 5.02,8.01,9.01 09/13/07
PACIFIC BIOMETRICS INC DE 4.01,9.01 09/04/07 AMEND
PALATIN TECHNOLOGIES INC DE 1.02,2.05,5.02,9.01 09/25/07
Panglobal Brands Inc. DE 1.01,9.01 09/16/07
Paramount Acquisition Corp DE 8.01,9.01 09/27/07
PATHFINDER BANCORP INC DE 8.01 09/27/07
PEOPLES LIBERATION INC DE 5.02 09/21/07
Permanent Master Issuer plc 6.02,6.03,8.01 09/19/07 AMEND
PetroHunter Energy Corp MD 2.03,5.02,9.01 09/21/07
PFIZER INC DE 5.02,9.01 09/27/07
Pike Electric CORP 5.02,9.01 09/27/07
PLANAR SYSTEMS INC OR 8.01 09/21/07
PLAYLOGIC ENTERTAINMENT INC DE 2.02,9.01 09/27/07
Polypore International, Inc. 5.02 09/26/07
POWERSECURE INTERNATIONAL, INC. DE 8.01,9.01 09/27/07
PRO PHARMACEUTICALS INC NV 5.02,9.01 09/24/07 AMEND
PROVIDENT FINANCIAL HOLDINGS INC DE 1.01,9.01 09/26/07
PYRAMID OIL CO CA 8.01 09/25/07
QUAKER CHEMICAL CORP PA 1.01 09/25/07
QUALITY SYSTEMS INC CA 5.02 09/26/07
QUANTUM GROUP INC /FL 1.01,5.02,9.01 09/21/07
QUESTCOR PHARMACEUTICALS INC CA 5.02,7.01,9.01 09/24/07
RALI Series 2007-QA5 Trust DE 8.01,9.01 09/25/07
RANCHER ENERGY CORP. NV 7.01,9.01 09/27/07
REFLECT SCIENTIFIC INC UT 1.01,9.01 09/25/07
REGAL BELOIT CORP WI 8.01 09/21/07
REINSURANCE GROUP OF AMERICA INC MO 1.01,1.02,2.03,9.01 09/24/07
REMINGTON ARMS CO INC/ DE 5.02 09/21/07
Republic Property Trust MD 8.01,9.01 09/27/07
RITE AID CORP DE 2.02,9.01 09/27/07
ROCKY MOUNTAIN CHOCOLATE FACTORY INC CO 2.02,7.01,9.01 09/27/07
ROCKY MOUNTAIN CHOCOLATE FACTORY INC CO 7.01,9.01 09/27/07
SABA SOFTWARE INC DE 2.02,9.01 09/27/07
Sancon Resources Recovery, Inc. 2.01,9.01 09/19/07
SANMINA-SCI CORP DE 1.01,2.03 09/21/07
Securus Technologies, Inc. DE 2.01 09/27/07
SERVICE BANCORP INC MA 5.02 09/21/07
SHARPER IMAGE CORP DE 5.02,9.01 09/25/07
Shine Media Acquisition Corp. DE 5.02 09/27/07
SKECHERS USA INC DE 1.01,7.01,9.01 09/25/07
SMITH MICRO SOFTWARE INC DE 8.01,9.01 09/27/07
SOLAR ENERTECH CORP NV 1.01,5.02,8.01,9.01 09/24/07
Spansion Inc. DE 5.02,8.01,9.01 09/21/07
SPARTAN MOTORS INC MI 7.01,9.01 09/27/07
SportsQuest, Inc. NJ 1.01,2.01,2.03,3.02,9.01 09/21/07
SPX CORP DE 1.01,1.02,2.03,9.01 09/21/07
STERLING FINANCIAL CORP /WA/ WA 5.02,9.01 09/27/07
STERLING FINANCIAL CORP /WA/ WA 5.02,9.01 09/27/07
SYCAMORE NETWORKS INC DE 5.03 09/24/07
Symmetry Holdings Inc DE 8.01,9.01 09/27/07
Symmetry Holdings Inc DE 8.01,9.01 09/27/07
SYNERGY FINANCIAL GROUP INC /NJ/ NJ 8.01,9.01 09/26/07
SYNTEC BIOFUEL INC WA 2.03 09/26/07
SYNTHESIS ENERGY SYSTEMS INC DE 1.01,3.02,9.01 09/27/07
Syprus, Inc. NV 9.01 08/24/07
TALLY HO VENTURES INC DE 5.03,9.01 09/26/07
TECHE HOLDING CO LA 5.02 09/19/07
TECHNITROL INC PA 5.02 09/21/07
TECHNOLOGY SOLUTIONS COMPANY DE 5.02 09/25/07
TEL OFFSHORE TRUST TX 2.02,9.01 09/27/07
Teleconnect Inc. OK 4.01,9.01 09/24/07
TELESOURCE INTERNATIONAL INC FL 5.02 09/26/07
TELLABS INC DE 2.05 09/21/07
TENNANT CO MN 2.05,9.01 09/21/07
TERAX ENERGY, INC. NV 3.01,4.01,5.01,5.02,5.03,7.01, 06/08/07 AMEND
8.01,9.01
TEXAS INDUSTRIES INC DE 7.01,9.01 09/27/07
THOMAS GROUP INC DE 5.01 09/21/07
TIBCO SOFTWARE INC DE 2.02,9.01 09/27/07
TIDEWATER INC DE 7.01,9.01 09/25/07
TIER TECHNOLOGIES INC DE 1.01,9.01 09/26/07
TRAFFIX INC DE 1.01,8.01,9.01 09/26/07
TRANSBOTICS CORP DE 8.01,9.01 09/27/07
TRC COMPANIES INC /DE/ DE 1.01,9.01 09/25/07
Triple Crown Media, Inc. DE 2.02,9.01 09/27/07
TRULITE INC DE 7.01,9.01 09/27/07
UNITED INVESTORS INCOME PROPERTIES MO 1.01,2.03,9.01 09/21/07
United States Natural Gas Fund, LP 7.01,9.01 09/27/07
United States Oil Fund, LP DE 7.01,9.01 09/27/07
UNIVERSAL DETECTION TECHNOLOGY CA 8.01,9.01 09/25/07
UNIVERSAL TECHNICAL INSTITUTE INC DE 5.02,9.01 09/24/07
UNIVEST CORP OF PENNSYLVANIA PA 5.03,9.01 09/26/07
US AIRWAYS GROUP INC DE 2.03,8.01,9.01 09/26/07
US GEOTHERMAL INC DE 1.01,7.01,9.01 09/26/07
VAIL RESORTS INC DE 2.02,9.01 09/27/07
VALLEY NATIONAL BANCORP NJ 8.01 09/27/07
Vanda Pharmaceuticals Inc. DE 8.01,9.01 09/27/07
VB Trade Inc NV 5.02,8.01,9.01 09/19/07
VCAMPUS CORP DE 1.01,4.01,8.01,9.01 09/21/07
VELOCITY ASSET MANAGEMENT INC DE 1.01,3.02,9.01 09/27/07
VITESSE SEMICONDUCTOR CORP DE 1.01,9.01 09/24/07
Vyteris Holdings (Nevada), Inc. NV 1.01 09/24/07
WACHOVIA ASSET SECURITIZATION INC 200 8.01,9.01 09/25/07
WACHOVIA ASSET SECURITIZATION INC AST 8.01,9.01 09/25/07
WEBSTER FINANCIAL CORP DE 8.01,9.01 09/26/07
WEINGARTEN REALTY INVESTORS /TX/ TX 8.01,9.01 09/27/07
WELLS FARGO & CO/MN DE 9.01 09/27/07
Whitehall Jewelers Holdings, Inc. DE 5.03,9.01 09/24/07
Whitestone REIT TX 7.01,9.01 09/27/07
Winthrop Realty Trust OH 1.01,9.01 09/21/07
WITS BASIN PRECIOUS MINERALS INC MN 5.02,5.03,8.01,9.01 09/21/07
WJ COMMUNICATIONS INC DE 5.02,8.01 09/22/07
WOLVERINE WORLD WIDE INC /DE/ MI 5.02 09/21/07
Xenonics Holdings, Inc. NV 1.01,3.02,9.01 09/21/07
YARDVILLE NATIONAL BANCORP NJ 8.01,9.01 09/27/07
YORK WATER CO PA 5.02 09/27/07 AMEND
YORK WATER CO PA 5.02 09/27/07 AMEND
http://www.sec.gov/news/digest/2007/dig092807.htm
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