SEC NEWS DIGEST Issue 2007-30 February 14, 2007 COMMISSION ANNOUNCEMENTS SEC STAFF ROUNDTABLE ON INTERNATIONAL FINANCIAL REPORTING STANDARDS "ROADMAP" SET FOR MARCH 6 On February 13, SEC Chairman Christopher Cox announced that on March 6, 2007, senior SEC staff members from the Office of the Chief Accountant, the Division of Corporation Finance and the Office of International Affairs will hold a roundtable discussion on the "roadmap" regarding International Financial Reporting Standards (IFRS). The "roadmap," first described in April 2005 by then SEC Chief Accountant Donald Nicolaisen (www.sec.gov/news/speech/spch040605dtn.htm), was explicitly affirmed by Chairman Cox in February 2006 (www.sec.gov/news/press/2006-17.htm). It describes the path toward eliminating the need for non-US companies to reconcile to US GAAP financial statements they prepare pursuant to IFRS issued by the International Accounting Standards Board in filings with the Commission. In the United States, foreign private issuers are already filing using IFRS, albeit they must reconcile the results with US Generally Accepted Accounting Principles. "Nearly 100 countries currently use, or have a policy of convergence with, IFRS," said Chairman Cox, "including the European Union, where IFRS reporting has been mandatory since 2005. Eliminating the current reconciliation requirement, and paving the way for the use of both systems in the United States, remains the objective of the roadmap. This Roundtable will help us identify both opportunities and speed bumps along the way." Conrad Hewitt, the SEC's Chief Accountant, and John W. White, Director of Corporation Finance, plan to moderate the roundtable, which will consist of three panels organized to address each of the following issues with respect to the roadmap: * the effect on the capital raising process in the US capital markets; * the effect on issuers in the US capital markets; and * the effect on investors in the US capital markets. "I am pleased we are able to conduct this roundtable as a step in obtaining US market participants' input on the potential effects of a co-existence of the IFRS and US GAAP models in the US capital markets," remarked Mr. Hewitt. "The Division's review of IFRS filings is a key element to making progress on the roadmap," commented John White. "I am looking forward to the roundtable as a corollary to the information we gather from that ongoing review process. The roundtable will offer a valuable opportunity to explore and discuss other aspects of the roadmap beyond our IFRS reviews." The roundtable will be held in the auditorium at the Commission's headquarters at 100 F Street, N.E., Washington, D.C. and will be open to the public. Further details about this event will be made available closer to March 6. (Press Rel. 2007-19) COMMISSION DENIES NAVISTAR INTERNATIONAL CORPORATION'S REQUEST FOR A STAY OF A DECISION OF THE NEW YORK STOCK EXCHANGE LLC The Commission denied the request of Navistar International Corporation for a stay of a decision of the New York Stock Exchange LLC to suspend trading in Navistar's securities prior to the opening on Feb. 14, 2007, and to remove Navistar from listing and registration at the opening of business on Feb. 16, 2007. Navistar requested a stay pending the resolution of its appeal of the NYSE's decision to the Commission. The NYSE had determined that Navistar's securities were no longer eligible for listing on the Exchange because Navistar had failed to file its annual report for fiscal year 2005 with the Commission. The Commission denied the stay on the grounds that Navistar had failed to establish a strong likelihood of success on the merits of its appeal or that it would suffer irreparable harm or that substantial harm to the public would result absent a stay of the NYSE's decision. (File No. 3-12564) ENFORCEMENT PROCEEDINGS IN THE MATTER OF THE DOW CHEMICAL COMPANY On February 13, the Commission issued an Order Instituting Cease-and- Desist Proceeding, Making Findings and Imposing a Cease-and-Desist Order Pursuant to Section 21C of the Securities Exchange Act of 1934 against The Dow Chemical Company. The Order finds that Dow violated the books and records and internal controls provisions of the Foreign Corrupt Practices Act (FCPA) in connection with an estimated $200,000 in improper payments made by a fifth-tier foreign subsidiary of Dow to Indian government officials from 1996 through 2001. The Commission's Order finds that the Dow subsidiary, DE-Nocil Crop Protection Ltd., headquartered in Mumbai, India, manufactured and marketed pesticides and other products primarily for use in the Indian agriculture industry. The Order finds that, beginning in 1996, and continuing over a six-year period, DE-Nocil distributed an estimated total of $200,000 in improper payments through federal and state channels. According to the Order, none of these payments were accurately reflected in Dow's books and records, and Dow's system of internal accounting controls failed to prevent the payments. Dow consented to the issuance of the Order without admitting or denying any of the findings in the Order. On February 13, the Commission also filed a complaint in federal court seeking a civil penalty against Dow. The allegations in the Commission's civil injunctive action against Dow are substantially the same as the findings set forth in the Commission's Order. Without admitting or denying the allegations in the complaint, Dow consented to the payment of a $325,000 penalty. (Rels. 34-55281; AAER-2555; File No. 3-12567) [SEC v. The Dow Chemical Company, Civil Action No. 07CV00336, D.D.C.] (LR-20000) INITIAL DECISION REVOKING REGISTRATION OF SECURITIES ISSUED BY INDIGENOUS GLOBAL DEVELOPMENT CORPORATION DECLARED FINAL On February 13, the Commission declared final the decision of an administrative law judge revoking, pursuant to Section 12(j) of the Securities Exchange Act of 1934, the registration of all classes of securities of Indigenous Global Development Corporation (IGDC). The law judge found that IGDC filed annual reports for the fiscal year ending June 30, 2003 and June 30, 2004. However, on Dec. 8, 2004, IGDC's independent auditor resigned. On Oct. 28, 2005, the auditor withdrew its audit reports on the company's financial statements for the 2003 and 2004 fiscal years. On Jan. 5, 2005, the company retained a second independent auditor, but the second auditor resigned in August 2005. IGDC had not engaged an auditor since then. The law judge further found that IGDC had not filed annual reports with audited financial statements for its 2005 or 2006 fiscal year. Nor had IGDC filed periodic reports for the quarters ending Sept. 30, and Dec. 31, 2005, and March 31, and Sept. 30, 2006. (Rel. 34-55286; File No. 3-12414) SEC CHARGES TEN FORMER OFFICERS AND EMPLOYEES OF ENTERASYS NETWORKS, INC. WITH FINANCIAL FRAUD On February 9, the Commission filed a civil fraud action against ten former officers and employees of Enterasys Networks, Inc. According to the Commission's complaint, from March 2000 through December 2001, the former officers and employees directly participated in a company-wide scheme to fraudulently inflate revenues at Enterasys and its former parent company, Cabletron Systems, Inc., and thereby convince the market that Enterasys was a viable independent company with consistently strong revenue growth. The defendants named in the complaint are: Robert Barber, Hor Chong (David) Boey, Lawrence Collins, Robert Gagalis, Eric Jaeger, Bruce Kay, David Kirkpatrick, Piyush Patel, Jerry Shanahan, and Michael Skubisz. According to the Commission's complaint, filed in the U.S. District of New Hampshire, the defendants participated in improperly recognizing revenue from numerous sales transactions, many of which involved undisclosed side agreements in which the purchaser was granted full return or exchange rights, or payment for the product was contingent upon the purchaser's resale of the product or a future investment by Enterasys. The complaint further alleges that the defendants misrepresented information to, or concealed information from, the company's outside auditor. Based on the foregoing, the complaint alleges that the defendants violated or aided and abetted the violation of Section 17(a) of the Securities Act of 1933, Sections 10(b), 13(a), 13(b)(2)(A), and 13(b)(5) of the Securities Exchange Act of 1934 and Rules 10b-5, 12b- 20, 13a-1, 13a-11, 13a-13, 13b2-1, and 13b2-2 thereunder. The complaint also alleges that defendants Collins, Gagalis, Kay, Kirkpatrick, Patel, and Skubisz aided and abetted the violation of Section 13(b)(2)(B) of the Exchange Act. The Complaint seeks permanent injunctions, disgorgement and civil money penalties against each defendant, and officer and director bars against defendants Boey, Gagalis, Jaeger, Kay, Kirkpatrick, Patel, Shanahan, and Skubisz. In a related criminal case, U.S. v. Barber et al., Criminal No. 04-126 (D.N.H.), Barber, Boey, Gagalis and Kay were found guilty of multiple counts of securities fraud and other related charges. Shanahan was acquitted on one count, and a mistrial was declared on the remaining charges. [SEC v. Patel, et al., Civil Action No. 1:07-cv-39, D.N.H.] (LR-20001) SEC CHARGES INVESTMENT ADVISOR RAVI V. KOTHARE AND HIS COMPANIES, STERLING CAPITAL PLANNERS AND PLAYERS CHOICE WITH FRAUD AND MISAPPROPRIATION OF CLIENT FUNDS The Commission filed an emergency enforcement action on February 9 against an investment adviser, Sterling Capital Planners, Inc., its principal, Ravi V. Kothare, Players Choice Club, a web-based sports club that Kothare controls, and S.F. Advisors , LLC d/d/a Affinity Club Network, LLC, the entity that owns Players Choice (collectively the defendants). The complaint charges that defendants committed fraud by misappropriating client assets for use in Kothare's Players Choice venture, among other things, without disclosing the risks of the investment or Kothare's conflict of interest. In many instances, Kothare did not inform the client that he had made the investment in Players Choice. The Commission obtained an order temporarily restraining all of the defendants from violating the antifraud provisions of the federal securities laws, and Kothare and Sterling from violating the custody, books and records and registration provisions of the Investment Advisers Act. The Court froze the assets of all of the defendants and appointed a temporary receiver for Sterling and Players Choice. The Court also ordered the defendants to promptly provide sworn accountings, ordered that discovery be accelerated and that the defendants be prohibited from destroying documents, and ordered that a hearing be held on March 8, 2007, to determine if the interim relief should be continued. The complaint charges that the defendants misappropriated at least $1.75 million from 18 Sterling investment advisory clients and invested the money in Players Choice, a now apparently insolvent entity that Kothare controls. In breach of his fiduciary duty, Kothare transferred Sterling clients' funds to Players Choice without obtaining the clients' written consent and without disclosing significant conflicts of interest. At some point, Kothare disclosed the "investments" in Players Choice on the clients' Sterling account statements. The account statements reflected a "market value" for the Players Choice investment, even though the investment was illiquid and had no market value. The Commission's complaint alleges that Kothare failed to disclose to investors that Players Choice lost its most significant asset - a two-year license from the Major League Baseball Players Association that was critical to its business. Having lost its license, Players Choice has no saleable assets or revenues. In addition to the Players Choice scheme, the Commission's complaint alleges that Kothare breached his fiduciary duty to at least one other investment advisory client by transferring assets from the client's custodial brokerage account to Kothare related entities after the client's death. The Commission's complaint charges all defendants with fraud in violation of Section 17(a) of the Securities Act of 1933 and Section 10(b) and Rule 10b-5 of the Securities Exchange Act of 1934 and Kothare and Sterling with violations of Sections 204, 206(1), 206(2), 206(4) and 207 of the Advisers Act. The Commission's complaint seeks disgorgement of the defendants' ill-gotten gains, civil penalties, and permanent injunctions from future violations of the antifraud provisions of the federal securities laws. [SEC v. Ravi V. Kothare, Sterling Capital Planners, Inc., S.F. Advisors, LLC d/b/a Affinity Club Network, LLC and Players Choice Club, LLC, 07 Civ. 954, LTS, S.D.N.Y.] (LR-20002) SEC SETTLES OPTIONS BACKDATING CASE AGAINST RYAN BRANT, FORMER CHIEF EXECUTIVE OFFICER AND CHAIRMAN OF THE BOARD OF TAKE-TWO INTERACTIVE SOFTWARE, INC.; RELIEF INCLUDES INJUNCTION, OFFICER-AND-DIRECTOR BAR, AND OVER $6 MILLION IN CIVIL PENALTIES, DISGORGEMENT, AND PREJUDGMENT INTEREST On February 14, the Commission simultaneously filed and settled civil charges against Ryan Ashley Brant, formerly the Chief Executive Officer and Chairman of the Board of video and computer game publisher and distributor Take-Two Interactive Software, Inc., alleging that during a seven-year period, Brant enriched himself and others by granting undisclosed, "in the money" stock options to himself and to other Take-Two officers and employees. The complaint alleges that from 1997 through September 2003, Brant, with the participation and knowledge of senior executives and others at Take-Two, looked back and picked grant dates for the company's incentive stock options that coincided with dates of historically low annual and quarterly closing prices for Take-Two's common stock, resulting in grants of "in-the-money" options. Brant and others at Take-Two referred to this practice as "pick-a-date" option granting. According to the complaint, Brant granted options to himself and others at Take-Two without complying with Take Two's stock option plans and, in virtually all instances, without the Board or a Committee thereof approving the grant dates or exercise prices. The complaint alleges that at Brant's direction, Take-Two officers and employees prepared documents falsely indicating that the option grants had been made on earlier dates when Take-Two's stock price had closed lower. From 1997 to September 2003, Brant awarded himself ten backdated option grants, representing a total of approximately 2.1 million shares of Take Two common stock. Brant exercised all those options before resigning from Take Two on Oct. 16, 2006. The complaint alleges that because of the undisclosed backdating scheme, Take-Two filed with the Commission quarterly and annual reports, proxy statements and registration statements that Brant knew, or was reckless in not knowing, contained materially false and misleading statements concerning the true grant dates and proper exercise prices of stock options, and which misled investors to believe that stock options were granted in accordance with the terms of the applicable stock option plans. According to the complaint, Take-Two materially understated its compensation expenses and materially overstated its quarterly and annual pre-tax earnings and earnings per share in its financial statements. Take-Two has announced that it must restate historical financial results for multiple years in order to record additional non-cash charges for option-related compensation expenses. Without admitting or denying the allegations of the Commission's complaint, Brant consented to the entry of an order: (1) permanently enjoining him from violating Section 17(a) of the Securities Act of 1933, Sections 10(b), 13(b)(5), 14(a), and 16(a) of the Securities Exchange Act of 1934 and Exchange Act Rules 10b-5, 13b2-1, 14a-9, and 16a-3, and from aiding and abetting violations of Sections 13(a), 13(b)(2)(A), and 13(b)(2)(B) of the Exchange Act and Exchange Act Rules 12b-20, 13a-1, and 13a 13; (2) permanently barring him from acting as an officer or director; and (3) requiring him to disgorge ill-gotten gains of $4,118,093 with $1,143,513 in prejudgment interest thereon, and to pay a $1,000,000 civil penalty. The settlement is subject to the approval of the United States District Court for the Southern District of New York. Brant previously settled with the Commission for his alleged role in a massive financial fraud at Take Two in 2000 and 2001. On June 9, 2005, the Commission filed and simultaneously settled civil charges against Take-Two, Brant and other members of senior management in connection with an alleged $60 million video game parking scheme. SEC v. Take-Two Interactive Software, Inc., et al., Civil Action No. 1:05 CV 5443 (DLC) (S.D.N.Y. 2005) (filed June 9, 2005), Litigation Release No. 19260. Separately, the New York County District Attorney's Office today announced that Brant has pled guilty to felony criminal charges of Falsifying Business Records in the First Degree and agreed to pay $1 million in lieu of fines and forfeiture, which will be distributed to state and local New York authorities. The Commission's investigation is continuing. [SEC v. Ryan Ashley Brant, Civil Action No. 1:07-CV-1075, DLC, S.D.N.Y.] (LR-20003; AAE Rel. 2557; Press Rel. 2007-20) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change filed by the National Securities Clearing Corporation to allow retirement and other benefit plans and programs offered by registered broker/dealers to be processed through its Insurance Processing Service (SR-NSCC-2006-16) 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 February 12. (Rel. 34-55267) A proposed rule change (SR-NASD-2007- 012) filed by NASD to implement certain approved NASD rule changes upon the operation of the Nasdaq Stock Market LLC for non-Nasdaq exchange-listed securities, 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 February 12. (Rel. 34-55274) A proposed rule change filed by the American Stock Exchange to revise the AEMI rules to conform to changes previously made to the AEMI-One rules for the pilot (SR-Amex-2007-19) 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 February 12. (Rel. 34-55277) A proposed rule change and Amendment No. 1 thereto filed by the International Securities Exchange relating to position and exercise limits on the KBW Bank Index (SR-ISE-2007-02) 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 February 12. (Rel. 34-55279) A proposed rule change (SR-NYSE-2007-07) by the New York Stock Exchange relating to extension of the Crossing Session III and IV pilot, has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the notice is expected in the Federal Register during the week of February 12. (Rel. 34- 55281) A proposed rule change filed by NASD to amend NASD Rule 7010 to modify pricing for NASD members using ITS/CAES System and Inet facility (SR- NASD-2007-010) 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 February 12. (Rel. 34-55283) PROPOSED RULE CHANGE The Chicago Board Options Exchange filed a proposed rule change (SR- CBOE-2006-94) and Amendment No. 1 thereto under Rule 19b-4 of the Securities Exchange Act of 1934 relating to Off-floor DPMs. Publication of the proposal is expected in the Federal Register during the week of February 12. (Rel. 34-55275) APPROVAL OF PROPOSED RULE CHANGE A proposed rule change, as amended by Amendment Nos. 1 and 2 thereto (SR-NYSE-2007-03), filed by the New York Stock Exchange regarding CurrencySharesSM Japanese Yen Trust has been noticed and granted accelerated approval pursuant to Section 19(b) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of February 12. (Rel. 34-55268) SECURITIES ACT REGISTRATIONS The following registration statements have been filed with the SEC under the Securities Act of 1933. The reported information appears as follows: Form, Name, Address and Phone Number (if available) of the issuer of the security; Title and the number and/or face amount of the securities being offered; Name of the managing underwriter or depositor (if applicable); File number and date filed; Assigned Branch; and a designation if the statement is a New Issue. Registration statements may be obtained in person or by writing to the Commission's Public Reference Branch at 100 F Street, N.E., Washington, D.C. 20549-1090 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . SB-2 PROTOCALL TECHNOLOGIES INC, 47 MALL DRIVE, COMMACK, NY, 11725, 6315433655 - 26,433,322 ($3,436,331.86) Equity, (File 333-140639 - Feb. 13) (BR. 08C) SB-2 MediaG3, Inc, 1 ALMADEN BLVD. #310, SAN JOSE, CA, 95113, 408-260-5000 - 20,000,000 ($60,000,000.00) Equity, (File 333-140640 - Feb. 13) (BR. 11) SB-2 CHINA MOBILITY SOLUTIONS, INC. (formerly Xin Net Corp.), SUITE 900, 789 WEST PENDER ST, VANCOUVER, A1, V6C 1H2, 604-632-9638 - 93,152,207 ($1,395.42) Debt Convertible into Equity, (File 333-140641 - Feb. 13) (BR. 11C) SB-2 NONINVASIVE MEDICAL TECHNOLOGIES INC, 6412 SOUTH ARVILLE STREET, LAS VEGAS, NV, 89118, 702 614 3360 - 0 ($52,462,500.00) Equity, (File 333-140642 - Feb. 13) (BR. 10) S-1 LIQUIDITY SERVICES INC, 1920 L STREET, N.W., 6TH FLOOR, WASHINGTON, DC, 20036, 2024676868 - 0 ($124,788,193.00) Equity, (File 333-140643 - Feb. 13) (BR. 08A) S-1 RSC Holdings Inc., 6929 E. GREENWAY PARKWAY SUITE 200, SCOTTSDALE, AZ, 85254, (480) 348-5918 - 0 ($300,000,000.00) Equity, (File 333-140644 - Feb. 13) (BR. 06) SB-2 Tongji Healthcare Group, Inc., NO.5 BEIJI ROAD, NANNING, CHINA, NANNING, F4, -----, 0086-771-2020000 - 0 ($2,000,000.00) Equity, (File 333-140645 - Feb. 13) (BR. 01) F-1 Oceanaut, Inc., 17TH KM NATL RD ATHENS-LAMIA & FINIKOS S, NEA KIFISIA, ATHENS, J3, 145 64, 011-30-210-620-9520 - 0 ($301,875,000.00) Equity, (File 333-140646 - Feb. 13) (BR. 09) S-4 CAPITALSOURCE INC, 0 ($330,000,000.00) Debt Convertible into Equity, (File 333-140649 - Feb. 13) (BR. 11C) S-4 CAPITALSOURCE INC, 0 ($225,000,000.00) Debt Convertible into Equity, (File 333-140650 - Feb. 13) (BR. 11C) S-3ASR COSTCO WHOLESALE CORP /NEW, 999 LAKE DRIVE, ISSAQUAH, WA, 98027-, 4253138100 - 0 ($0.00) Non-Convertible Debt, (File 333-140651 - Feb. 13) (BR. 02A) S-8 National CineMedia, Inc., 9110 E. NICHOLS AVE., SUITE 200, CENTENNIAL, CO, 80112, (303) 792-3600 - 2,576,000 ($54,096,000.00) Equity, (File 333-140652 - Feb. 13) (BR. 11C) S-3 Permanent Funding (No. 2) LTD, 35 GREAT SAINT HELEN'S, LONDON, X0, EC3A 6AP, 44 20 7398 6300 - 0 ($6,000,000,000.00) Asset-Backed Securities, (File 333-140655 - Feb. 13) (BR. 05) S-8 USA TECHNOLOGIES INC, 100 DEERFIELD LANE, SUITE 140, MALVERN, PA, 19355, 6109890340 - 100,000 ($672,000.00) Equity, (File 333-140657 - Feb. 13) (BR. 03B) SB-2 ANDAIN, INC., 350 S. CENTER STREET, SUITE 500, RENO, NV, 89501, 775-333-5997 - 0 ($9,730,000.00) Equity, (File 333-140658 - Feb. 13) (BR. 09) S-8 Hampden Bancorp, Inc., 19 HARRISON AVENUE, SPRINGFIELD, MA, 01102, (413) 736-1812 - 0 ($3,961,609.00) Equity, (File 333-140659 - Feb. 13) (BR. 07) S-1 CAVIUM NETWORKS, 805 EAST MIDDLEFIELD ROAD, MOUNTAIN VIEW, CA, 94043, 650-623-7000 - 0 ($86,250,000.00) Equity, (File 333-140660 - Feb. 13) (BR. ) S-3 PACIFICORP /OR/, 825 N.E. MULTNOMAH, SUITE 2000, PORTLAND, OR, 97232, 5038135000 - 0 ($800,000,000.00) Non-Convertible Debt, (File 333-140661 - Feb. 13) (BR. 02B) S-8 STIFEL FINANCIAL CORP, ATTN: JAMES G. LASCHOBER, 501 N. BROADWAY, ST. LOUIS, MO, 63102-2102, 314-342-2000 - 2,000,000 ($92,460,000.00) Equity, (File 333-140662 - Feb. 13) (BR. 06B) SB-1 Setchfield Resources, Inc., 502 NORTH DIVISION STREET, CARSON CITY, NV, 89703, 775-883-3711 - 2,500,000 ($25,000.00) Equity, (File 333-140663 - Feb. 13) (BR. ) F-6 Fresenius Medical Care AG & Co. KGaA, ELSE-KROENER STRASSE 1, BAD HOMBURG, 2M, 61352, 011-49-6172-6090 - 100,000,000 ($5,000,000.00) ADRs/ADSs, (File 333-140664 - Feb. 13) (BR. 01A) SB-2 LEGENDS BUSINESS GROUP INC, 1375 SEMORAN BLVD, CASSELBERRY, FL, 32707, 407 263 4029 - 32,615,000 ($4,891,500.00) Equity, (File 333-140666 - Feb. 13) (BR. ) S-8 PHYSICIANS FORMULA HOLDINGS, INC., 1055 WEST 8TH STREET, AZUSA, CA, 91702, 626-334-3395 - 0 ($24,554,676.53) Equity, (File 333-140667 - Feb. 13) (BR. 06A) S-8 THERMOGENESIS CORP, 2711 CITRUS ROAD, RANCHO CORDOVA, CA, 95742, 9168585100 - 0 ($13,171,908.00) Equity, (File 333-140668 - Feb. 13) (BR. 10C) S-8 Ivivi Technologies, Inc., 224 S PEGASUS AVENUE, NORTHVALE, NJ, 07647, 201-784-8268 - 0 ($7,591,426.00) Equity, (File 333-140669 - Feb. 13) (BR. 10B) S-8 IGIA, Inc., 11 WEST 42ND STREET, 7TH FLOOR, NEW YORK, NY, 10036, 2125750500 - 90,000,000 ($126,000.00) Equity, (File 333-140670 - Feb. 13) (BR. 02B) S-1 MICROFIELD GROUP INC, 1631 NW THURMAN, SUITE 310, PORTLAND, OR, 97209, 5034193580 - 0 ($77,444,340.00) Equity, (File 333-140671 - Feb. 13) (BR. 06A) S-1 BIOHEART, INC., 13794 NW 4TH STREET, SUITE 212, SUNRISE, FL, 33325, 954-835-1500 - 0 ($35,000,000.00) Equity, (File 333-140672 - Feb. 13) (BR. ) S-8 Cougar Biotechnology, Inc., 10990 WILSHIRE BLVD., SUITE 1200, LOS ANGELES, CA, 90024, 310 943 8040 - 2,344,385 ($34,872.38) Equity, (File 333-140673 - Feb. 13) (BR. 01A) SB-2 YUKON GOLD CORP INC, SUITE 408 747 BAY ST, TORONTO ONTARIO, A6, 00000, 3,801,688 ($3,373,004.00) Equity, (File 333-140674 - Feb. 13) (BR. 04A) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: 1.01 Entry into a Material Definitive Agreement 1.02 Termination of a Material Definitive Agreement 1.03 Bankruptcy or Receivership 2.01 Completion of Acquisition or Disposition of Assets 2.02 Results of Operations and Financial Condition 2.03 Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant 2.04 Triggering Events That Accelerate or Increase a Direct Financial Obligation under an Off-Balance Sheet Arrangement 2.05 Cost Associated with Exit or Disposal Activities 2.06 Material Impairments 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing 3.02 Unregistered Sales of Equity Securities 3.03 Material Modifications to Rights of Security Holders 4.01 Changes in Registrant's Certifying Accountant 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review 5.01 Changes in Control of Registrant 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year 5.04 Temporary Suspension of Trading Under Registrant's Employee Benefit Plans 5.05 Amendments to the Registrant's Code of Ethics, or Waiver of a Provision of the Code of Ethics 6.01. ABS Informational and Computational Material. 6.02. Change of Servicer or Trustee. 6.03. Change in Credit Enhancement or Other External Support. 6.04. Failure to Make a Required Distribution. 6.05. Securities Act Updating Disclosure. 7.01 Regulation FD Disclosure 8.01 Other Events 9.01 Financial Statements and Exhibits 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 100 F Street, N.E., Washington, D.C. 20549-1090 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . STATE NAME OF ISSUER CODE 8K ITEM NO. DATE COMMENT ------------------------------------------------------------------------------------------------------- 1 800 FLOWERS COM INC DE 5.02 02/07/07 1st Pacific Bancorp CA 1.01,2.03,9.01 02/07/07 3D SYSTEMS CORP DE 1.01,9.01 02/09/07 ACCURIDE CORP DE 1.01,9.01 02/09/07 Action Acquisition CORP E9 4.01,9.01 02/13/07 ACTIVE POWER INC DE 5.02 02/07/07 ACUSPHERE INC DE 5.02,9.01 02/07/07 ADDVANTAGE TECHNOLOGIES GROUP INC OK 1.01,7.01,9.01 02/13/07 ADEPT TECHNOLOGY INC CA 2.02,9.01 02/13/07 ADVANCED ANALOGIC TECHNOLOGIES INC DE 5.02 02/07/07 Advanced BioEnergy, LLC DE 1.01,9.01 02/07/07 ADVANCED MEDICAL OPTICS INC DE 2.02,9.01 02/13/07 AFFILIATED COMPUTER SERVICES INC DE 2.02,9.01 02/13/07 AFTERMARKET TECHNOLOGY CORP DE 2.02,7.01,8.01,9.01 02/13/07 Aircastle LTD D0 8.01,9.01 02/13/07 ALABAMA NATIONAL BANCORPORATION DE 5.02,9.01 02/09/07 ALLIANCE DATA SYSTEMS CORP DE 7.01,9.01 02/13/07 ALLIANCEBERNSTEIN HOLDING L.P. DE 7.01,9.01 02/12/07 ALLIANCEBERNSTEIN L.P. DE 7.01,9.01 02/12/07 ALLIED WORLD ASSURANCE CO HOLDINGS LT 2.02,9.01 02/12/07 Allis Chalmers Energy Inc. DE 5.02 02/07/07 ALLSCRIPTS HEALTHCARE SOLUTIONS INC DE 2.02,9.01 02/13/07 ALTERA CORP DE 2.02,9.01 02/13/07 Alternative Loan Trust 2007-HY2 DE 8.01,9.01 01/31/07 AMCOL INTERNATIONAL CORP DE 5.02,8.01,9.01 02/13/07 AMCOMP INC /FL DE 8.01 02/12/07 AMEREN CORP MO 1.01,2.03,9.01 02/09/07 AMERICAN CLAIMS EVALUATION INC NY 2.02,9.01 02/13/07 AMERICAN EXPRESS CO NY 8.01,9.01 02/13/07 American Home Mortgage Assets Trust 2 DE 9.01 01/26/07 AMERICAN MEDIA OPERATIONS INC DE 2.02,9.01 02/13/07 AMERICAN MEDIA OPERATIONS INC DE 1.01,9.01 02/09/07 AMERICAN PACIFIC CORP DE 2.02,9.01 02/13/07 AMERICAN SCIENCE & ENGINEERING INC MA 1.01 02/08/07 AMERICAN SURGICAL HOLDINGS INC DE 1.01,9.01 02/07/07 AMERICAN TOWER CORP /MA/ DE 5.02 02/07/07 Ames True Temper, Inc. DE 2.02,9.01 02/13/07 ANIXTER INTERNATIONAL INC DE 8.01,9.01 02/12/07 ANSOFT CORP PA 2.02,9.01 02/13/07 ANTHRACITE CAPITAL INC MD 1.01,5.03,9.01 02/13/07 AON CORP DE 7.01,9.01 02/13/07 APA Enterprises, Inc. MN 2.02,9.01 02/13/07 APPLEBEES INTERNATIONAL INC DE 8.01,9.01 02/13/07 APPLIED MATERIALS INC /DE DC 2.05,9.01 02/09/07 APPLIED MATERIALS INC /DE DC 2.02,9.01 02/13/07 APPLIX INC /MA/ MA 5.02,9.01 02/07/07 ARCH CAPITAL GROUP LTD. 2.02,9.01 02/12/07 ARENA PHARMACEUTICALS INC DE 5.02 02/08/07 ARK RESTAURANTS CORP NY 2.02 02/12/07 ARKONA INC DE 2.02,9.01 02/13/07 ARTIFICIAL LIFE INC DE 7.01,9.01 02/12/07 ASIA TIME CORP 1.01,3.02,9.01 02/09/07 ASPEN INSURANCE HOLDINGS LTD D0 1.01 02/07/07 AT&T INC. DE 8.01,9.01 02/12/07 Avalon Oil & Gas, Inc. CO 7.01,9.01 02/06/07 Avicena Group, Inc. DE 5.02,8.01,9.01 02/07/07 BAKBONE SOFTWARE INC 2.02,9.01 02/08/07 BANK OF HAWAII CORP DE 2.02,5.02,9.01 01/22/07 AMEND BARRY R G CORP /OH/ OH 2.02,9.01 02/13/07 BEACON POWER CORP DE 1.01,9.01 02/12/07 BEARINGPOINT INC DE 2.02,5.02,9.01 02/12/07 BEAZER HOMES USA INC DE 1.01,2.03,9.01 02/07/07 Bering Growth CORP E9 4.01,9.01 02/13/07 BIO KEY INTERNATIONAL INC MN 8.01,9.01 02/09/07 BIOENVISION INC DE 2.02,9.01 02/08/07 BJ SERVICES CO DE 1.02 02/07/07 BLONDER TONGUE LABORATORIES INC DE 7.01,8.01,9.01 02/13/07 BLUE HOLDINGS, INC. NV 5.02 02/07/07 BlueLinx Holdings Inc. DE 2.02,9.01 02/13/07 BNP RESIDENTIAL PROPERTIES INC MD 8.01,9.01 02/09/07 BNS HOLDING, INC. 8.01,9.01 02/12/07 BOSTON COMMUNICATIONS GROUP INC MA 8.01,9.01 02/07/07 BOSTON LIFE SCIENCES INC /DE DE 1.01,2.03,9.01 02/08/07 BRISTOL MYERS SQUIBB DEBENTURE BACKED DE 8.01,9.01 02/01/07 BROOKE CORP KS 5.02 02/08/07 BRUKER BIOSCIENCES CORP DE 7.01,9.01 02/12/07 BRUSH ENGINEERED MATERIALS INC 5.02,9.01 02/07/07 BUILDING MATERIALS CORP OF AMERICA DE 8.01,9.01 02/12/07 BUILDING MATERIALS CORP OF AMERICA DE 8.01,9.01 02/12/07 CACHE INC FL 2.02,9.01 02/07/07 CALPINE GENERATING COMPANY, LLC DE 1.01 02/13/07 CAMINOSOFT CORP CA 1.01,9.01 02/07/06 CAPITAL TRUST INC MD 1.01 02/07/07 CAPITALSOURCE INC DE 5.02,8.01 02/12/07 CAREMARK RX INC DE 8.01,9.01 02/12/07 CAREMARK RX INC DE 8.01,9.01 02/13/07 CARSUNLIMITED COM INC NV 5.02 02/08/07 CARTERS INC DE 2.02,9.01 02/13/07 CASCADE MICROTECH INC 2.02,9.01 02/13/07 CBIZ, Inc. DE 8.01,9.01 02/08/07 CELLSTAR CORP DE 8.01,9.01 02/13/07 CEPHALON INC DE 1.01,5.02,9.01 02/08/07 CERIDIAN CORP /DE/ DE 2.02,8.01,9.01 02/13/07 CF Industries Holdings, Inc. DE 7.01,9.01 02/13/07 CHARLES RIVER LABORATORIES INTERNATIO 2.02,9.01 02/12/07 CHARTERMAC DE 5.02,9.01 02/07/07 Chase Mortgage Finance Trust Series 2 DE 8.01,9.01 01/29/07 CHEESECAKE FACTORY INCORPORATED DE 5.02 02/12/07 CHEMBIO DIAGNOSTICS, INC. NV 5.02 02/13/07 CHINA BAK BATTERY INC NV 2.02,9.01 02/09/07 China Direct, Inc DE 7.01,9.01 02/12/07 China Growth CORP E9 4.01,9.01 02/13/07 China Precision Steel, Inc. CO 1.01,9.01 02/13/07 CHINA SECURITY & SURVEILLANCE TECHNOL D8 1.01,9.01 02/13/07 CIBER INC DE 2.02,9.01 02/13/07 CIT GROUP INC DE 8.01,9.01 02/12/07 CIT GROUP INC DE 8.01,9.01 02/06/07 CITIZENS SOUTH BANKING CORP DE 7.01,9.01 02/13/07 CNA SURETY CORP DE 2.02,9.01 02/13/07 CNA SURETY CORP DE 5.02,9.01 02/13/07 COAST BANCORP/CA 2.02,9.01 02/12/07 Coastal Bancshares Acquisition Corp. 8.01 02/12/07 COATES INTERNATIONAL LTD \DE\ DE 4.01,9.01 01/29/07 COCA COLA ENTERPRISES INC DE 2.06,5.03,9.01 02/09/07 CODORUS VALLEY BANCORP INC PA 8.01 02/08/07 COLLEGIATE PACIFIC INC DE 2.02,9.01 02/13/07 COMMODORE APPLIED TECHNOLOGIES INC DE 4.01,9.01 02/06/07 COMMUNITY BANKS INC /PA/ PA 8.01,9.01 02/13/07 Compass Acquisition CORP E9 4.01,9.01 02/13/07 COMPOSITE TECHNOLOGY CORP NV 1.01,2.03,3.02,9.01 02/12/07 COMPUCREDIT CORP GA 2.02,9.01 02/13/07 COMPUDYNE CORP NV 5.02 02/13/07 COMPUTER HORIZONS CORP NY 5.02,9.01 02/07/07 CONCENTRA OPERATING CORP NV 2.02,9.01 02/13/07 CONTANGO OIL & GAS CO DE 2.02,9.01 02/08/07 COOPERATIVE BANKSHARES INC NC 5.02,9.01 02/07/07 CORE MOLDING TECHNOLOGIES INC DE 5.02 01/31/07 CORNING INC /NY NY 5.02 02/07/07 Corporate Backed Callable Trust Certi 8.01,9.01 01/31/07 COVAD COMMUNICATIONS GROUP INC DE 2.02,9.01 02/13/07 CRAFTY ADMIRAL ENTERPRISES LTD NV 5.02 02/09/07 CT COMMUNICATIONS INC /NC NC 8.01,9.01 02/12/07 CVS CORP DE 8.01,9.01 02/12/07 CWHEQ Revolving Home Equity Loan Trus 8.01,9.01 01/31/07 CYNOSURE INC 2.02,9.01 02/13/07 CYPRESS SEMICONDUCTOR CORP /DE/ DE 2.03 02/08/07 CYTYC CORP DE 1.01,9.01 02/11/07 DALRADA FINANCIAL CORP DE 9.01 02/06/07 DAVI SKIN, INC. NV 8.01 02/12/07 DAYTON SUPERIOR CORP DE 5.02,9.01 02/07/07 Deep Field Technologies, Inc. NJ 1.01,1.02,2.01,3.02,4.01, 02/13/07 5.01,5.02,9.01 DEFAULT PROOF CREDIT CARD SYSTEM INC FL 5.02,8.01 02/13/07 Delanco Bancorp Inc X1 1.01,9.01 02/12/07 DELPHI CORP DE 2.02,9.01 02/13/07 DELPHI FINANCIAL GROUP INC/DE DE 5.02 02/07/07 DELPHI FINANCIAL GROUP INC/DE DE 2.02,9.01 02/13/07 DENTSPLY INTERNATIONAL INC /DE/ DE 8.01,9.01 02/07/07 DEVELOPERS DIVERSIFIED REALTY CORP OH 8.01 02/12/07 DICKS SPORTING GOODS INC DE 1.01,2.01,5.02,9.01 02/13/07 Dividend Capital Total Realty Trust I MD 8.01,9.01 02/09/07 DOCUCORP INTERNATIONAL INC DE 8.01 02/12/07 DOMINION RESOURCES INC /VA/ VA 5.02,9.01 02/12/07 DOUBLE EAGLE PETROLEUM CO MD 7.01,9.01 02/13/07 DRYCLEAN USA INC DE 2.02,9.01 02/12/07 EAGLE BROADBAND INC TX 3.01 02/07/07 EAU TECHNOLOGIES, INC. DE 8.01,9.01 02/13/07 ECHELON CORP DE 5.02 02/08/07 ECLIPSYS CORP DE 2.02,2.05,9.01 02/13/07 Elite Artz, Inc NV 1.01,2.01,5.01,5.02,9.01 02/12/07 ENCORE WIRE CORP /DE/ DE 5.02 02/12/07 ENCYSIVE PHARMACEUTICALS INC DE 7.01,9.01 02/13/07 ENER1 INC FL 7.01,9.01 02/13/07 ENTEGRIS INC MN 2.02,9.01 02/13/07 ENZON PHARMACEUTICALS INC DE 2.02,9.01 02/13/07 ESCALADE INC IN 5.02 02/09/07 EXELIXIS INC DE 2.02,9.01 02/13/07 EXELIXIS INC DE 5.02 02/08/07 EXPEDITORS INTERNATIONAL OF WASHINGTO WA 5.02,9.01 02/13/07 EXPEDITORS INTERNATIONAL OF WASHINGTO WA 2.02 02/13/07 EXPRESS SCRIPTS INC DE 8.01,9.01 02/13/07 EYI INDUSTRIES INC. 1.01,3.02 02/01/07 FALCONSTOR SOFTWARE INC DE 2.02,9.01 02/13/07 FAVRILLE INC DE 1.01,9.01 02/12/07 Federal Home Loan Bank of Atlanta X1 2.03 02/07/07 Federal Home Loan Bank of Boston X1 2.03 02/07/07 Federal Home Loan Bank of Chicago X1 2.03 02/07/07 Federal Home Loan Bank of Cincinnati X1 2.03,9.01 02/08/07 Federal Home Loan Bank of Dallas 2.03 02/07/07 Federal Home Loan Bank of Des Moines X1 2.03,9.01 02/08/07 Federal Home Loan Bank of New York X1 2.03,9.01 02/07/07 Federal Home Loan Bank of Pittsburgh PA 2.03,9.01 02/07/07 Federal Home Loan Bank of San Francis X1 2.03 02/07/07 Federal Home Loan Bank of Seattle 2.03 02/13/07 Federal Home Loan Bank of Topeka 2.03 02/08/07 FEDERAL REALTY INVESTMENT TRUST MD 2.02,9.01 02/13/07 FINLAY ENTERPRISES INC /DE DE 5.02 02/08/07 FINLAY FINE JEWELRY CORP DE 5.02 02/08/07 FIRST CHESTER COUNTY CORP PA 2.02 12/31/06 First Clover Leaf Financial Corp. MD 5.02,9.01 02/06/07 AMEND FIRST OF LONG ISLAND CORP NY 2.02,9.01 02/07/07 FIRST SOLAR, INC. DE 2.02,9.01 02/13/07 FLUOR CORP DE 5.03,9.01 02/08/07 FOREST OIL CORP NY 5.02 02/12/07 FOSSIL INC DE 5.02,9.01 02/08/07 FOXHOLLOW TECHNOLOGIES, INC. DE 2.02,9.01 02/13/07 FreightCar America, Inc. DE 5.02,8.01,9.01 02/12/07 G REIT INC MD 7.01,9.01 02/13/07 GALAXY NUTRITIONAL FOODS INC DE 2.02,9.01 02/13/07 GAYLORD ENTERTAINMENT CO /DE DE 2.02,9.01 02/13/07 GEN PROBE INC DE 2.02,9.01 02/13/07 GENERAL COMPONENTS, INC. NV 1.01,3.02,8.01,9.01 02/08/07 GENERAL GROWTH PROPERTIES INC DE 2.02,7.01,9.01 02/12/07 GENESEE & WYOMING INC DE 2.02,9.01 02/13/07 GENESEE & WYOMING INC DE 5.02 02/13/07 GENTA INC DE/ DE 2.02,9.01 02/13/07 GEODYNE ENERGY INCOME LTD PARTNERSHIP OK 2.01,9.01 02/07/07 GEODYNE ENERGY INCOME LTD PARTNERSHIP OK 2.01,9.01 02/07/07 GEODYNE INSTITUTIONAL PENSION ENERGY OK 2.01,9.01 02/07/07 GEODYNE INSTITUTIONAL PENSION ENERGY TX 2.01,9.01 02/07/07 GLADSTONE CAPITAL CORP MD 1.01,9.01 02/09/07 Global Growth CORP E9 4.01,9.01 02/13/07 GOLDEN EAGLE INTERNATIONAL INC CO 1.01,9.01 02/05/07 GOLDEN EAGLE INTERNATIONAL INC CO 1.01,9.01 02/05/07 AMEND Golf Galaxy, Inc. MN 2.01,3.01,3.03,5.01,5.02, 02/13/07 5.03,9.01 Grant Life Sciences, Inc. NV 1.01,2.03,3.02,9.01 02/07/07 AMEND GRANT PARK FUTURES FUND LIMITED PARTN IL 7.01 02/09/07 GRAY TELEVISION INC GA 2.02,8.01,9.01 02/12/07 GROUP 1 AUTOMOTIVE INC DE 8.01,9.01 02/12/07 GSI COMMERCE INC DE 2.02,9.01 02/13/07 HANDHELD ENTERTAINMENT, INC. DE 9.01 12/01/06 AMEND HARTMAN COMMERCIAL PROPERTIES REIT TX 7.01,9.01 02/13/07 HEALTH CARE PROPERTY INVESTORS INC MD 2.02,9.01 02/12/07 HEALTHCARE PROVIDERS DIRECT INC. NV 1.01,2.01,3.02,5.01,5.02, 01/31/07 5.03,5.06,9.01 Heelys, Inc. DE 1.01,9.01 02/07/07 HERSHEY CO DE 5.02 02/13/07 HESS CORP DE 1.01 02/07/07 HIENERGY TECHNOLOGIES INC DE 1.01,2.03,3.02,9.01 01/30/07 HINES HORTICULTURE INC DE 1.02 02/07/07 HINES REAL ESTATE INVESTMENT TRUST IN 1.01 02/08/07 HOKU SCIENTIFIC INC DE 5.02 02/07/07 Home Equity Mortgage Loan Asset-Backe DE 8.01,9.01 02/05/07 HOSPITALITY PROPERTIES TRUST MD 8.01,9.01 02/13/07 HOST AMERICA CORP DE 2.02,9.01 02/13/07 Hostopia.com Inc. 2.02,7.01,9.01 02/12/07 HOUSERAISING, INC. NC 1.01,9.01 02/09/07 HUB GROUP INC DE 2.02,9.01 12/31/06 I MANY INC DE 1.01,5.02,5.03,9.01 02/08/07 I MANY INC DE 2.02,9.01 02/13/07 IA GLOBAL INC DE 5.02,9.01 02/08/07 IDAHO GENERAL MINES INC ID 5.02,9.01 01/30/07 AMEND IMMTECH PHARMACEUTICALS, INC. DE 1.01,9.01 02/07/07 IMVISION THERAPEUTICS INC. NV 1.01,9.01 02/07/07 INFOUSA INC DE 9.01 12/04/06 AMEND INGERSOLL RAND CO LTD 5.02 02/07/07 INHIBITEX, INC. 5.02 02/08/07 INNKEEPERS USA TRUST/FL MD 5.02 02/13/07 INTEGRAL SYSTEMS INC /MD/ MD 5.02,5.03,9.01 02/07/07 INTEREP NATIONAL RADIO SALES INC NY 5.02,9.01 02/08/07 INTERNAP NETWORK SERVICES CORP DE 8.01,9.01 02/12/07 INTERNATIONAL BARRIER TECHNOLOGY INC/ 7.01,9.01 02/12/07 INTERNATIONAL SPEEDWAY CORP FL 7.01,8.01,9.01 02/13/07 INTERNATIONAL SPEEDWAY CORP FL 7.01,8.01,9.01 02/13/07 INTERNET ARCHITECTURE HOLDRSSM TRUST NY 8.01 02/08/07 INTERNET CAPITAL GROUP INC DE 1.01,8.01,9.01 02/12/07 INVACARE CORP OH 1.01,2.03,3.02,8.01,9.01 02/12/07 INVITROGEN CORP DE 2.02,9.01 02/13/07 IPASS INC DE 5.02 02/13/07 IPSCO INC 9.01 12/01/06 AMEND IROBOT CORP DE 2.02,9.01 02/12/07 IRON MOUNTAIN INC DE 5.02 02/13/07 ITRON INC /WA/ WA 2.02,9.01 02/13/07 J P MORGAN CHASE & CO DE 9.01 02/09/07 JARDEN CORP DE 1.01,8.01,9.01 02/12/07 JMAR TECHNOLOGIES INC DE 1.01,3.02,8.01 02/08/07 JOURNAL REGISTER CO DE 2.01,9.01 02/09/07 Juniper Growth CORP E9 4.01,9.01 02/13/07 KAYNE ANDERSON ENERGY DEVELOPMENT CO MD 8.01,9.01 02/12/07 KB HOME DE 2.02,9.01 02/13/07 KIMCO REALTY CORP MD 2.02 02/13/07 KKR Financial Corp 2.02,9.01 02/13/07 KNOT INC DE 2.02,9.01 02/13/07 L-1 IDENTITY SOLUTIONS, INC. DE 1.01,2.02,7.01,9.01 02/07/07 LAKE AREA CORN PROCESSORS LLC 2.02 02/07/07 LANGUAGE ACCESS NETWORK, INC. NV 1.01 02/08/07 LASALLE HOTEL PROPERTIES MD 7.01 02/12/07 LEHMAN ABS CORP BACKED TRUST CERTS SE DE 8.01,9.01 02/01/07 LEHMAN ABS CORP BACKED TRUST CERTS SE DE 8.01,9.01 02/01/07 LEHMAN ABS CORP BACKED TRUST CERTS SE DE 8.01,9.01 02/01/07 LEHMAN ABS CORP CORP BACK TR AIG DEBE DE 8.01,9.01 01/31/07 LEHMAN ABS CORP CORP BACKED TR CERT S DE 8.01,9.01 02/01/07 LEHMAN ABS CORP CORPORATE BACKED TRUS DE 8.01,9.01 02/01/07 LEHMAN ABS CORP DAIMLERCHRYSLER DEBEN DE 8.01,9.01 02/01/07 LEHMAN ABS DAIMLERCHRYSLER DEB-BKD SE DE 8.01,9.01 02/01/07 LEVI STRAUSS & CO DE 2.02,7.01,9.01 02/13/07 Lifevantage Corp CO 2.02,7.01,9.01 02/12/07 Linkwell CORP FL 8.01 01/31/07 LIPID SCIENCES INC/ AZ 8.01,9.01 02/12/07 LIQUIDITY SERVICES INC 8.01,9.01 02/13/07 Lunar Growth CORP E9 4.01,9.01 02/13/07 M B A HOLDINGS INC NV 4.01,9.01 01/18/07 AMEND M WISE INC DE 5.02,9.01 02/13/07 MACERICH CO MD 2.02,7.01,9.01 02/13/07 MACERICH CO MD 5.03,9.01 02/08/07 MACROVISION CORP DE 2.02,9.01 02/13/07 MACROVISION CORP DE 1.01,5.02,9.01 02/07/07 MAD CATZ INTERACTIVE INC 9.01 02/13/07 MAINSTREET BANKSHARES INC VA 2.02,8.01,9.01 02/08/07 MAIR HOLDINGS INC MN 5.02,9.01 02/09/07 MARSH & MCLENNAN COMPANIES, INC. DE 2.02,9.01 02/13/07 MASTERCARD INC DE 7.01 02/12/07 MASTR Alternative Loan Trust 2007-1 DE 8.01,9.01 02/13/07 MATERIAL TECHNOLOGIES INC /CA/ DE 3.02 02/07/07 Matrix Ventures, Inc. NV 1.01,2.01,4.01,5.03,5.06,9.01 02/08/07 MATRIXX INITIATIVES INC DE 2.02,9.01 02/12/07 MAX RE CAPITAL LTD 2.02,9.01 02/10/07 MAXIM INTEGRATED PRODUCTS INC DE 3.01,9.01 02/07/07 MAXIM INTEGRATED PRODUCTS INC DE 2.02,9.01 02/07/07 AMEND MEDIA SCIENCES INTERNATIONAL INC 2.02,9.01 02/13/07 MEDQUIST INC NJ 5.02,9.01 02/07/07 AMEND MEMRY CORP DE 2.02,9.01 02/08/07 Mercantile Bancorp, Inc. DE 1.01,9.01 02/08/07 MERGE TECHNOLOGIES INC WI 8.01,9.01 02/12/07 METLIFE INC DE 2.02,9.01 02/13/07 MICROTUNE INC DE 5.02 02/09/07 MIKRON INFRARED INC NJ 9.01 02/08/07 AMEND MILLS CORP DE 8.01,9.01 02/12/07 MOLECULAR DEVICES CORP DE 5.02 01/31/07 AMEND MOLINA HEALTHCARE INC DE 2.02,9.01 02/13/07 MOMENTA PHARMACEUTICALS INC DE 2.02 02/13/07 MOSAIC CO 7.01,9.01 02/12/07 MPC CORP CO 5.02,9.01 02/07/07 MPLC, Inc. DE 1.01,2.01,2.03,3.02,5.01, 02/12/07 5.02,5.03,5.06,9.01 MPLC, Inc. DE 4.01,9.01 02/12/07 MS STRUCTURED SATURNS SERIES 2002-6 DE 8.01 02/13/07 MS STRUCTURED TILES SERIES 2006-1 DE 9.01 02/13/07 MTC TECHNOLOGIES INC DE 2.02,9.01 02/09/07 MTI TECHNOLOGY CORP DE 2.02,9.01 02/13/07 MULTIMEDIA GAMES INC TX 2.02,9.01 02/08/07 NARROWSTEP INC DE 5.02 02/07/07 NASDAQ STOCK MARKET INC DE 2.02,9.01 02/13/07 National CineMedia, Inc. DE 1.01,5.02,9.01 02/07/07 NATIONAL FINANCIAL PARTNERS CORP 2.02 02/13/07 NATROL INC DE 5.02,9.01 02/07/07 NETSOL TECHNOLOGIES INC NV 2.02,9.01 02/13/07 NETWORK CN INC DE 1.01,9.01 02/13/07 NEW JERSEY MINING CO ID 3.02,9.01 02/12/07 NEW MEDIUM ENTERPRISES INC NV 3.02,3.03 02/13/07 NEW YORK COMMUNITY BANCORP INC DE 3.03,8.01,9.01 02/08/07 NEWELL RUBBERMAID INC DE 7.01 02/13/07 NEWS CORP 8.01,9.01 02/13/07 NEXEN INC A0 8.01 02/07/07 NITRO PETROLEUM INC. 5.02 01/31/07 NORTHERN EMPIRE BANCSHARES CA 8.01,9.01 02/12/07 NORTHROP GRUMMAN CORP /DE/ DE 5.02,5.03 02/09/07 NOVA BIOGENETICS INC DE 5.02 02/05/07 NOVAMED INC DE 1.01,9.01 02/07/07 Novelis Inc. A6 1.01,3.03,8.01,9.01 02/10/07 Novelis Inc. A6 8.01,9.01 02/13/07 Novori Inc. DE 8.01,9.01 02/09/07 NPC INTERNATIONAL INC KS 9.01 02/12/07 NTS REALTY HOLDINGS LP DE 7.01,9.01 02/13/07 NUTRITION 21 INC NY 2.02,9.01 02/13/07 NUVELO INC DE 8.01 02/09/07 NVIDIA CORP DE 2.02,9.01 02/13/07 OMNICOM GROUP INC NY 2.02,7.01,9.01 02/13/07 ORACLE CORP 8.01,9.01 02/10/07 ORASURE TECHNOLOGIES INC DE 2.02,9.01 02/13/07 ORASURE TECHNOLOGIES INC DE 7.01,9.01 02/13/07 ORTHOFIX INTERNATIONAL N V 2.02,9.01 02/13/07 OSIRIS THERAPEUTICS, INC. DE 7.01,9.01 02/12/07 P&F INDUSTRIES INC DE 5.02,9.01 02/12/07 PALADIN REALTY INCOME PROPERTIES INC MD 9.01 12/01/06 AMEND Pan Asian CORP E9 4.01,9.01 02/13/07 Panglobal Brands Inc. DE 5.02 02/12/07 Panglobal Brands Inc. DE 3.02,5.02,8.01 02/12/07 PAR TECHNOLOGY CORP DE 2.02 12/31/06 PECO II INC OH 3.01,7.01,9.01 02/12/07 PEERLESS MANUFACTURING CO TX 2.02,9.01 02/13/07 PENN NATIONAL GAMING INC PA 2.02,9.01 02/08/07 PHARMACOPEIA DRUG DISCOVERY INC DE 1.01,9.01 02/08/07 PHOENIX TECHNOLOGIES LTD DE 1.01,9.01 02/12/07 PHOTON DYNAMICS INC CA 8.01,9.01 02/13/07 PIER 1 IMPORTS INC/DE DE 8.01,9.01 02/12/07 PLANAR SYSTEMS INC OR 8.01,9.01 02/13/07 PLAYBOY ENTERPRISES INC DE 2.02,9.01 02/13/07 POLYCOM INC DE 5.02,8.01,9.01 02/07/07 PRICELINE COM INC DE 2.02,7.01,9.01 02/12/07 PRICELINE COM INC DE 7.01,9.01 02/13/07 PRIME RESOURCE INC UT 1.01,9.01 02/13/07 PRO DEX INC CO 2.02,9.01 02/13/07 Proguard Acquisition CORP FL 8.01 02/09/07 PRUDENTIAL BANCORP INC OF PENNSYLVANI 7.01,9.01 02/12/07 PRUDENTIAL FINANCIAL INC NJ 2.02,5.02,7.01,9.01 02/13/07 QMED INC DE 7.01,9.01 02/12/07 QMED INC DE 7.01,9.01 02/12/07 AMEND QUEST SOFTWARE INC CA 8.01 01/22/07 RALCORP HOLDINGS INC /MO MO 1.01,8.01,9.01 02/08/07 RBS GLOBAL INC DE 2.02,9.01 02/13/07 RC2 CORP DE 2.02,9.01 02/13/07 Ready Mix, Inc. NV 5.03,9.01 02/12/07 RELM WIRELESS CORP NV 5.02 02/07/07 REPTRON ELECTRONICS INC FL 8.01,9.01 02/12/07 REWARDS NETWORK INC DE 1.01,9.01 02/09/07 REX STORES CORP DE 1.01 02/08/07 ROANOKE TECHNOLOGY CORP 1.01,9.01 02/12/07 ROCK OF AGES CORP DE 7.01,9.01 02/13/07 RPC INC DE 8.01,9.01 02/13/07 RUSH ENTERPRISES INC \TX\ TX 2.02 02/13/07 SABRE HOLDINGS CORP DE 8.01,9.01 02/13/07 SAFECO CORP WA 8.01,9.01 02/07/07 SAFECO CORP WA 5.02,9.01 02/07/07 AMEND SALON MEDIA GROUP INC DE 2.02,9.01 02/12/07 SALTON INC DE 1.01,9.01 02/12/07 SATCON TECHNOLOGY CORP DE 8.01 12/12/06 SCHOOL SPECIALTY INC WI 2.02,9.01 02/13/07 SEARCHHELP INC 1.01,3.02,3.03,9.01 02/08/07 Seneca Gaming Corp XX 2.02,9.01 02/13/07 SERVICEMASTER CO DE 2.02,9.01 02/12/07 Seven Seas Acquisition CORP E9 4.01,9.01 02/13/07 SHANDONG RUITAI CHEMICAL CO., LTD DE 5.01,5.02 09/18/06 SIGMA ALDRICH CORP DE 2.02,7.01,9.01 02/13/07 SILICON STORAGE TECHNOLOGY INC CA 5.02 02/12/07 SIMPLETECH INC CA 7.01,9.01 02/12/07 SIMTEK CORP CO 5.02 02/12/07 SMITH MICRO SOFTWARE INC DE 2.01,9.01 02/09/07 SMITH MICRO SOFTWARE INC DE 1.01,9.01 02/11/07 SoftBrands, Inc. DE 2.02,9.01 02/13/07 SOLOMON TECHNOLOGIES INC DE 7.01 02/13/07 Somaxon Pharmaceuticals, Inc. DE 8.01,9.01 02/13/07 SONA DEVELOPMENT CORP NV 5.02,5.03,8.01,9.01 02/09/07 SP Holding CORP DE 1.01,2.01,3.02,4.01,5.01, 02/12/07 5.02,5.03,5.06,9.01 SPACEHAB INC \WA\ WA 2.02,9.01 02/13/07 SPARK NETWORKS PLC X0 5.02,9.01 02/12/07 SPARK NETWORKS PLC X0 2.02,7.01,9.01 02/13/07 SPORT HALEY INC CO 2.02,9.01 02/12/07 SPSS INC DE 2.02,9.01 02/13/07 SRS LABS INC DE 5.02 02/08/07 ST PAUL TRAVELERS COMPANIES INC MN 8.01,9.01 02/13/07 STEIN MART INC FL 2.02,9.01 02/08/07 STEINWAY MUSICAL INSTRUMENTS INC DE 8.01,9.01 02/13/07 STERLING FINANCIAL CORP /WA/ WA 8.01,9.01 02/12/07 STONE ENERGY CORP DE 7.01,9.01 02/08/07 STURM RUGER & CO INC DE 8.01,9.01 02/12/07 Summit Growth CORP E9 4.01,9.01 02/13/07 Sun Cal Energy , Inc. NV 4.01,9.01 02/12/07 Superior Well Services, INC DE 2.02,9.01 02/13/07 Superior Well Services, INC DE 7.01,9.01 02/13/07 SVB FINANCIAL GROUP 7.01,9.01 01/25/07 SYNALLOY CORP DE 2.02,9.01 02/08/07 SYNTROLEUM CORP DE 2.02,9.01 02/13/07 Targa Resources Partners LP DE 1.01,5.02,7.01,9.01 02/07/07 Team Finance LLC DE 2.02,7.01,9.01 02/12/07 TECHNOLOGY RESEARCH CORP FL 5.02 02/07/07 Teleplus World, Corp. 8.01,9.01 02/01/07 TEREX CORP DE 8.01,9.01 02/13/07 TEXHOMA ENERGY INC 1.01,9.01 10/19/06 TEXTRON FINANCIAL CORP DE 8.01,9.01 02/08/07 THERMA WAVE INC DE 1.01,9.01 02/07/07 AMEND THERMAGE INC DE 1.01,5.02,9.01 02/07/07 THERMODYNETICS INC DE 2.02,9.01 02/13/07 TransDigm Group INC DE 1.01,2.01,2.03,8.01,9.01 02/07/07 TRINITY INDUSTRIES INC DE 7.01,9.01 02/13/07 TUFCO TECHNOLOGIES INC DE 2.02,7.01,9.01 02/09/07 TUFCO TECHNOLOGIES INC DE 1.01,9.01 02/09/07 U S PHYSICAL THERAPY INC /NV NV 7.01 02/13/07 UCN INC DE 2.01,3.02,9.01 02/09/07 UGODS, INC. NV 1.01,2.01,5.01,5.02 02/12/07 UGODS, INC. NV 1.01,9.01 02/13/07 UGODS, INC. NV 1.01,2.01,5.01,5.02,9.01 02/12/07 AMEND UNIT CORP DE 8.01,9.01 02/13/07 UNITED AMERICA INDEMNITY, LTD E9 7.01 02/13/07 UNITED NATIONAL FILM CORP CO 1.01,2.01,3.02,5.01,5.02, 02/07/07 5.03,5.06,9.01 UNITED SECURITY BANCSHARES INC DE 2.02,9.01 02/13/07 UNIVERSAL DETECTION TECHNOLOGY CA 3.02 02/09/07 UNIVERSAL HEALTH REALTY INCOME TRUST MD 2.02,9.01 02/12/07 UNIVERSAL HOSPITAL SERVICES INC MN 7.01,9.01 02/13/07 URANIUM RESOURCES INC /DE/ DE 8.01,9.01 02/08/07 US BioEnergy CORP 1.01,2.03,9.01 02/07/07 US DATAWORKS INC NV 2.02,7.01,9.01 02/13/07 VAXGEN INC DE 5.02 02/07/07 VELOCITY EXPRESS CORP DE 2.02,7.01,9.01 02/13/07 VENTURES UNITED INC UT 1.01,2.01,3.02,5.01,5.02, 02/12/07 5.06,9.01 Veri-Tek International, Corp. MI 2.01,9.01 11/30/06 AMEND Vertical Communications, Inc. DE 2.01,9.01 12/01/06 AMEND VIAD CORP DE 5.02,9.01 02/13/07 VIEWCAST COM INC DE 2.02,9.01 02/13/07 VirtualScopics, Inc. DE 2.02,9.01 02/13/07 VISTACARE, INC. DE 2.02,9.01 02/08/07 VISTEON CORP DE 5.02,9.01 02/09/07 Volcano CORP DE 2.02,7.01,9.01 02/13/07 Volkswagen Credit Auto Master Owner T DE 8.01,9.01 02/13/07 AMEND VONAGE HOLDINGS CORP DE 5.02 02/07/07 WACHOVIA CORP NEW NC 8.01,9.01 02/13/07 WASHINGTON FEDERAL INC WA 8.01 02/13/07 Washington Mutual Mortgage Pass-Throu DE 9.01 01/29/07 WASTE CONNECTIONS INC/DE DE 7.01 02/13/07 WATSCO INC FL 2.02,9.01 02/13/07 WATTS WATER TECHNOLOGIES INC DE 2.02,9.01 02/13/07 WEIGHT WATCHERS INTERNATIONAL INC VA 2.02,9.01 02/13/07 WELLCARE HEALTH PLANS, INC. DE 2.02,9.01 02/13/07 WELLS REAL ESTATE FUND VI L P GA 7.01,9.01 02/13/07 WELLS REAL ESTATE FUND VII L P GA 7.01,9.01 02/13/07 WESTAMERICA BANCORPORATION CA 5.02 02/12/07 WET SEAL INC DE 8.01 01/23/07 WILLIS GROUP HOLDINGS LTD D0 2.02,9.01 02/07/07 WINDSTREAM CORP DE 8.01,9.01 02/12/07 WOIZE INTERNATIONAL LTD. 5.02 02/08/07 WORLD WRESTLING ENTERTAINMENTINC DE 2.02,9.01 02/13/07 WYNDHAM WORLDWIDE CORP DE 2.02,7.01,9.01 02/13/07 XFONE INC NV 2.02 02/13/07 XSUNX INC CO 1.01,9.01 01/26/07 XTO ENERGY INC DE 2.02 02/13/07 YADKIN VALLEY FINANCIAL CORP NC 7.01,9.01 02/12/07 YRC WORLDWIDE INC DE 7.01,9.01 02/13/07 YUM BRANDS INC NC 2.02,9.01 02/12/07 ZALE CORP DE 5.02 02/13/07 ZILA INC DE 2.01,9.01 11/13/06 AMEND ZIMMER HOLDINGS INC DE 5.02,9.01 02/09/07 ZOLL MEDICAL CORP MA 5.03,8.01,9.01 02/12/07