SEC NEWS DIGEST Issue 2007-57 March 26, 2007 COMMISSION ANNOUNCEMENTS CHAIRMAN COX TO TESTIFY Chairman Christopher Cox will testify before the Subcommittee on Financial Services and General Government of the Committee on Appropriations, on Tuesday, March 27, 2007, at 10:00 a.m. The hearing will be held in Room 2220 of the Rayburn House Office Building. OFFICE OF THE CHIEF ACCOUNTANT SELECTS FOUR PROFESSIONAL ACCOUNTING FELLOWS The Securities and Exchange Commission's Office of the Chief Accountant has selected four professional accounting fellows for two- year terms beginning this summer: * Robert B. Malhotra, currently a senior manager in KPMG LLP's Department of Professional Practice based in New York, N.Y.; * Muneera Carr, currently a Senior Vice President in the Accounting Policy department of Bank of America Corporation in Charlotte, N.C.; * Liza McAndrew Moberg, currently a senior manager in PricewaterhouseCoopers LLP's National Office based in Florham Park, N.J.; and * Jeffrey E. Ellis, currently a senior manager in Deloitte & Touche LLP's Global Offerings Services group based in New York, N.Y. The four will join the current professional accounting fellows - Mark J. Barrysmith, Ashley W. Carpenter, Josh K. Jones, Sandie E. Kim, and Katrina A. Kimpel. Outgoing professional accounting fellows are Michael G. Gaynor, Timothy S. Kviz, and Joseph D. McGrath. At the Commission, the newly selected professional accounting fellows will be involved in the study and development of rule proposals under the federal securities laws, liaison with the professional accounting and auditing standards-setting bodies, and consultation with registrants on accounting and reporting matters. "I look forward to working with this highly experienced group of individuals. They each have a unique background and distinct area of expertise, which I believe will significantly enhance our ability to achieve our goals. I would also like to thank the outgoing professional accounting fellows for the outstanding contributions they have made; I wish them the very best as they continue to advance their careers," said Conrad Hewitt, SEC Chief Accountant. (Press Rel. 2007- 54) RULES AND RELATED MATTERS SEC ADOPTS TECHNICAL AMENDMENTS TO REGULATION S-T The Commission adopted amendments to Regulation S-T to clarify that a filing submitted on an electronic filing system other than the Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system is not a mandated submission under Regulation S-T and to clarify that filers who submit forms on EDGAR for review by the Division of Market Regulation are subject to the requirements of Regulation S-T. The Commission also amended its Rules of Organization and Program Management to delegate authority to the Director of the Division of Market Regulation to adjust the filing date of an electronic submission and to grant or deny a continuing hardship exemption from electronic filing under Regulation S-T. Publication is expected in the Federal Register during the week of March 26. (Rel. 34 55502) ENFORCEMENT PROCEEDINGS ERNST & YOUNG, LLP SETTLES AUDITOR INDEPENDENCE CHARGES On March 26, the Commission issued an Order Instituting Public Administrative and Cease-and-Desist Proceedings Pursuant to Section 21C of the Securities Exchange Act of 1934 and Rule 102(e) of the Commission's Rules of Practice, Making Findings, and Imposing Remedial Sanctions against Ernst & Young, LLP. In the Order, the Commission sanctioned E&Y for conduct arising out of the firm's violations of auditor independence standards. Without admitting or denying the Commission's findings, E&Y consented to the issuance of the Order. In its Order, the Commission found that, throughout 2001, E&Y, through National Office partner Michael S. Joseph, helped develop and market an accounting product for one client, American International Group, Inc., and advised an audit client, The PNC Financial Services Group, Inc., on the accounting treatment for a version of that product that PNC purchased. The Commission found that as a result of Joseph's actions, E&Y compromised its auditor independence required by generally accepted auditing standards and Regulation S-X of the Commission's rules and regulations. Because E&Y was not independent, the firm did not conduct independent reviews of PNC's financial statements for the second and third quarters of 2001 and, therefore, was a cause of PNC's violations of reporting provisions of the federal securities laws that require quarterly reviews of financial statements to be conducted by an independent accountant. The Commission found that as a result of E&Y's violations of the auditor independence standards, E&Y engaged in improper professional conduct pursuant to Rule 102(e)(1)(ii) of the Commission's Rules of Practice and was a cause of PNC's violations of the reporting provisions set forth in Section 13(a) of the Exchange Act and Exchange Act Rules 12b-20 and 13a-13. As a sanction, the Commission censured E&Y and ordered the firm to pay disgorgement and interest totaling $1,587,170.42. The money will be paid to a victim restitution fund established in 2003 pursuant to a deferred prosecution agreement between PNC and the Department of Justice. Previously, the Commission brought settled enforcement actions against Joseph, Thomas F. Garbe, AIG, and PNC for their conduct related to these matters. See In the Matter of Michael S. Joseph, CPA, Securities Act Release No. 8759, Securities Exchange Act Release No. 54907, Accounting and Auditing Enforcement Release No. 2523, Administrative Proceeding No. 3-12502; In the Matter of Thomas F. Garbe, Securities Exchange Act Release No. 54906, Accounting and Auditing Enforcement Release No. 2522, Administrative Proceeding No. 3-12501; In the Matter of The PNC Financial Services Group, Inc., Securities Act Release No. 8112, Securities Exchange Act Release No. 46225, Administrative Proceeding No. 3-10838; and SEC v. American International Group, Inc., Lit. Rel. 18985. (Rel. 34-55523; AAE Rel. 2580; File No. 3-12600) IN THE MATTER OF DEAN REDER On March 26, the Commission issued an Order Instituting Administrative and Cease-and-Desist Proceedings Pursuant to Sections 15(b) and 21C of the Securities Exchange Act of 1934, Making Findings, and Imposing Remedial Sanctions as to Dean C. Reder (Order). The Order finds that from the fall of 2000 to January 2003, Dean Reder (Reder) was the Controller of Stockwalk Group, Inc. (Stockwalk) and supervised the accounting department. He was also Financial Operations Principal (FINOP) for Stockwalk.com, Inc., Stockwalk's former subsidiary on-line brokerage. According to the Order, in July and August 2001, MJK Clearing, Inc. (MJK), a now-defunct clearing firm and subsidiary of Stockwalk, improperly calculated its net capital by failing to reduce its net capital for stock borrow deficits relating to certain securities it borrowed from a counter-party broker-dealer, Native Nations Securities, Inc. (Native Nations). MJK's stock lending department had failed to collect marks to market owed to MJK by Native Nations when the value of securities MJK had borrowed from Native Nations declined. This resulted in significant stock borrow deficits, which MJK and Stockwalk failed to discover and account for in a timely manner. MJK's miscalculation of its net capital caused it to conduct business while not maintaining sufficient net capital in August 2001 and September 2001. Moreover, the Financial and Operational Combined Uniform Single (FOCUS) Reports for July and August 2001 filed with the NASD reflected the inaccurate net capital computations. During that time, Stockwalk's accounting department was responsible for MJK's incorrect net capital calculations and inaccurate FOCUS Reports filed with the NASD. Reder participated in the preparation of MJK's FOCUS reports and he reviewed the net capital computation. As a result of his conduct, Reder willfully aided and abetted and caused MJK's violations of the net capital requirements, its filing of incorrect FOCUS reports, and its failure to file proper notice with the Commission of its net capital deficiencies. Based on the above, the Order finds that Reder willfully aided and abetted and caused MJK's violations of Sections 15(c)(3) and 17(a) of the Exchange Act and Rules 15c3-1, 17a-5, and 17a-11 promulgated thereunder. The Order requires Reder to cease and desist from causing any violations and any future violations of the provisions charged and pay a $15,000 civil penalty. Reder consented to the issuance of the Order without admitting or denying any of the findings. (Rel. 34- 55527; File No. 3-12601) SEC OBTAINS SUMMARY JUDGMENT AGAINST DEFENDANTS VIOLET GAIL ELDRIDGE AND UTA-BVI, LTD. AND RELIEF DEFENDANTS THE UNITED TRIBES OF THE AMERICAS, INC. AND EXECUTIVE BUREAU OF RESEARCH AND RECOVERY, INC. On March 21, the Honorable Clarence Cooper of the U.S. District Court for the Northern District of Georgia granted summary judgment in favor of the Commission and against Defendants Violet Gail Eldridge (Eldridge) and UTA-BVI, Ltd. (UTA-BVI) and Relief Defendants The United Tribes of the Americas, Inc. and Executive Bureau of Research and Recovery, Inc. (collectively, Relief Defendants). The Court found that UTA-BVI violated Sections 206(1) and 206(2) of the Investment Advisers Act of 1940 (Advisers Act), 15 U.S.C. § 80b-6(1) and 80b- 6(2), and that Eldridge, who served as a director and trustee of UTA- BVI, aided and abetted UTA-BVI's violations. The Court also found that the Relief Defendants received ill-gotten gains to which they have no legitimate claim. The Court found that UTA-BVI was an investment adviser because it exercised control over the assets of First National Equity, LLC (FNE) and P.K. Trust & Holding, Inc. (P.K.T.) and decided to invest those assets in securities. Moreover, the Court found that UTA-BVI was in the business of providing investment advice to FNE and P.K.T, did so for an extended period of time and was to be compensated for its services rendered, as evidenced by Trust Management Agreements UTA-BVI entered into with FNE and P.K.T. The Court found that UTA-BVI, through Eldridge, violated the Advisers Act by making transfers of funds entrusted to it by FNE and P.K.T. for the benefit of Eldridge and the Relief Defendants. The Court found that funds were used for a variety of purposes not in the best interest of FNE and P.K.T., including for transfers to Eldridge and the Relief Defendants and for credit card payments, hotels, restaurants, retail purchases, rent and other payments and transfers. The Court found that Eldridge aided and abetted UTA-BVI's violations by directing these transfers from UTA-BVI's brokerage accounts. In granting the Commission's motion for summary judgment, the Court ruled that UTA-BVI should be permanently enjoined from future violations of the Advisers Act and that Eldridge should be permanently enjoined from aiding and abetting future violations of the Advisers Act. The Court will set amounts of disgorgement and civil penalties at an evidentiary hearing set for a later date. [SEC v. Violet Gail Eldridge, et al., USDC, ND Georgia, Civil Action No. 05-CV-0735-CC] (LR-20052) SEC OBTAINS SUMMARY JUDGMENT AGAINST ROGER BLACKWELL AND OTHER DEFENDANTS IN INSIDER TRADING SCHEME On March 20, the Honorable Algenon L. Marbley of the U.S. District Court for the Southern District of Ohio granted partial summary judgment based on facts primarily established in an earlier criminal prosecution in favor of the Commission and against Defendants Roger D. Blackwell, Kelly Hughes, Kevin Stacy and Roger D. Blackwell in his capacity as trustee of the Roger Blackwell and Associates Pension Plan Trust (Pension Plan). The Court held Blackwell, Hughes, Stacy and the Pension Plan liable for illegal insider trading in the stock of Worthington Foods, Inc. in violation of Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. The Court also granted summary judgment in favor of the Commission and against Blackwell for his violation of Section 16(a) of the Exchange Act and Rule 16a-2, 16a-3 and 16a-8 thereunder for his failure to report changes in his beneficial ownership of Worthington stock, purchased through the Pension Plan. The Court entered permanent injunctions against Blackwell, Hughes and Stacy and ordered disgorgement and prejudgment interest against Blackwell, Hughes, Stacy and the Pension Plan. [SEC v. Roger Blackwell et al, 03 Civ. 63 (S.D. Ohio)] (LR- 20054) SEC ANNOUNCES FRAUD CHARGES AGAINST DAVID STOCKMAN AND EIGHT OTHER FORMER COLLINS & AIKMAN CORPORATION OFFICERS AND DIRECTORS; COLLINS & AIKMAN CORPORATION SETTLES WITH SEC; UNITED STATES ATTORNEY'S OFFICE FOR THE SOUTHERN DISTRICT OF NEW YORK ANNOUNCES PARALLEL INDICTMENTS AGAINST STOCKMAN AND OTHERS The Commission today filed civil fraud charges against auto parts manufacturer Collins & Aikman Corporation (C&A), David A. Stockman (Stockman), who served as C&A's former Chief Executive Officer and Chairman of the Board of Directors, and eight other former C&A directors and officers. The SEC's complaint alleges that between 2001 and 2005, Stockman personally directed fraudulent schemes to inflate C&A's reported income by accounting improperly for supplier payments. In furtherance of those schemes, the complaint alleges that Stockman and other defendants obtained false documents from suppliers designed to mislead C&A's external auditors. According to the complaint, when aspects of the schemes were discovered in March 2005, Stockman embarked on a public campaign to mislead investors, potential financiers and others by minimizing the extent of the fraudulent accounting and hiding C&A's dire financial condition. During the time Stockman was engaged in this fraudulent conduct, he was collecting millions of dollars of the management fees C&A paid to Stockman's private equity fund, Heartland Industrial Partners. The other former officers, including the Chief Financial Officer, Corporate Controller, and Treasurer, and a former member of C&A's Board of Directors, are alleged to have participated in the accounting schemes or the campaign to mislead investors. The SEC and C&A have agreed to settle the charges against the company. In addition to Stockman, the other former C&A directors and officers charged in the complaint are: 1. J. Michael Stepp, the former Chief Financial Officer of C&A and Vice-Chairman of its Board of Directors; 2. Elkin B. McCallum (McCallum), a former member of C&A's Board of Directors; 3. David R. Cosgrove, the former Corporate Controller of C&A; 4. John G. Galante, the former Treasurer of C&A; 5. Christopher M. Williams, the former Executive Vice President of C&A's Business Development Group; 6. Gerald E. Jones, the former Chief Operating Officer and Executive Vice President of C&A's Fabrics Division; 7. Paul C. Barnaba, the former Vice President and Director of Purchasing for C&A's Plastics Division; and 8. Thomas V. Gougherty, the former Controller of C&A's Plastics Division. The Commission's complaint alleges that between late 2001 and early 2005, the defendants engaged in multiple fraudulent schemes and made materially false and misleading statements concerning C&A's financial condition and operating results in, among other things, filings with the Commission, offering documents, and press releases. As a result of the improper accounting for supplier payments, C&A fraudulently and materially increased its reported income by over $49 million. As a result, C&A overstated its reported pre-tax operating income (or reduced its loss) by ten percent or more in eight different quarters. C&A simultaneously settled the charges, without admitting or denying the Commission's allegations, by consenting to the entry of a final judgment permanently enjoining it from violating Section 17(a) of the Securities Act of 1933 (Securities Act) and Sections 10(b), 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Securities Act of 1934 (Exchange Act) and Exchange Act Rules 10b-5, 12b-20, 13a-1, 13a-11 and 13a-13 thereunder. The settlement is subject to the approval of the United States District Court for the Southern District of New York. The Commission's complaint alleges that the individual defendants violated and/or aided and abetted C&A's violations of the federal securities laws as follows: * Stockman and Stepp violated Section 17(a) of the Securities Act; Sections 10(b) and 13(b)(5) of the Exchange Act and Exchange Act Rules 10b 5, 13a-14, 13b2-1, and 13b2-2 thereunder, and aided and abetted C&A's 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, 13a-11, 13a-13 thereunder; * McCallum and Galane violated Sections 10(b) and 13(b)(5) of the Exchange Act and Exchange Act Rules 10b 5, 13b2-1, and 13b2-2 thereunder, and aided and abetted C&A's 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, 13a-11, 13a-13 thereunder; * Cosgrove violated Section 17(a) of the Securities Act; Sections 10(b) and 13(b)(5) of the Exchange Act and Exchange Act Rules 10b 5, 13b2-1, and 13b2-2 thereunder, and aided and abetted C&A's 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, 13a-11, 13a-13 thereunder; * Williams violated Sections 10(b) and 13(b)(5) of the Exchange Act and Exchange Act Rules 10b 5 and 13b2-1 thereunder, and aided and abetted C&A's violations of Sections 10(b), 13(a), 13(b)(2)(A), and 13(b)(2)(B) of the Exchange Act and Exchange Act Rules 10b-5, 12b 20 and 13a-11 thereunder; * Jones, Barnaba and Gougherty violated Sections 10(b) and 13(b)(5) of the Exchange Act and Exchange Act Rules 10b 5, 13b2- 1, and 13b2-2 thereunder, and aided and abetted C&A's violations of Sections 10(b), 13(a), 13(b)(2)(A), and 13(b)(2)(B) of the Exchange Act and Exchange Act Rules 10b-5,12b 20, 13a-1, 13a-11, 13a-13 thereunder; As to all of the individual defendants, the complaint seeks permanent injunctions against future violations of these provisions, officer- and-director bars, disgorgement of ill-gotten gains, with prejudgment interest, and civil penalties. Today the U.S Attorney's Office for the Southern District announced parallel indictments against Stockman and others. The Commission acknowledges the assistance and cooperation in this investigation of the U.S. Attorney's Office for the Southern District of New York and the U.S. Postal Inspection Service. The Commission's investigation is continuing. [SEC v. Collins & Aikman Corporation, David A. Stockman, J. Michael Stepp, Gerald E. Jones, David R. Cosgrove, John G. Galante, Elkin B. McCallum, Paul C. Barnaba, Christopher M. Williams and Thomas V. Gougherty, USDC, SDNY, SEC v. Collins & Aikman Corporation, et al. Civil Action No. 1:07-CV- 2419 (LAP) SDNY] (LR-20055; AAE Rel.2581; Press Rel. 2007-53) ADDITIONS AND CORRECTIONS A summary in the Feb.14, 2007, issue of the Digest entitled "IN THE MATTER OF THE DOW CHEMICAL COMPANY" included an incorrect 1934 Act release number. The correct release number is 34-55287. SELF-REGULATORY ORGANIZATIONS PROPOSED RULE CHANGES The Options Clearing Corporation filed a proposed rule change (SR-OCC- 2006-15) that would eliminate the requirement that OCC's Membership/Risk Committee approve classes of fund shares for deposit as margin. Publication is expected in the Federal Register during the week of March 26. (Rel. 34 55504) The Fixed Income Clearing Corporation filed a proposed rule change (SR-FICC-2006-19) to revise membership rules, definitions, and Electronic Pool Notification Service rules. Publication is expected in the Federal Register during the week of March 26. (Rel. 34 55515) APPROVAL OF PROPOSED REVISED PLAN FOR ALLOCATION OF REGULATORY RESPONSIBILITIES PURSUANT TO RULE 17d-2 BETWEEN NYSE ARCA, INC. AND THE NATIONAL ASSOCIATION OF SECURITIES DEALERS, INC. The Commission approved and declared effective a proposed revised plan for allocation of regulatory responsibilities pursuant to Rule 17d-2 under the Securities Exchange Act of 1934 (File No. 4-523) submitted by the NYSE Arca and the National Association of Securities Dealers. Publication is expected in the Federal Register during the week of March 26. (Rel. 34 55505) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change filed by the Philadelphia Stock Exchange relating to the dissemination of currency spot values has become effective under Section 19(b)(3)(A)(ii) of the Securities Exchange Act of 1934 (SR-Phlx-2007-28). Publication is expected in the Federal Register during the week of March 26. (Rel. 34 55513) 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: . F-10 PARAMOUNT RESOURCES LTD, 4700 BANKERS HALL WEST, 888-3RD STREET, CALGARY, A1, 00000, 300,000,000 ($300,000,000.00) Debt, (File 333-141524 - Mar. 23) (BR. 04C) S-8 Rosetta Genomics Ltd., 10 PLAUT STREET, SCIENCE PARK, POB 4059, REHOVOT, L3, 76706, 972-8-9484755 - 0 ($5,697,396.00) Equity, (File 333-141525 - Mar. 23) (BR. 01C) S-8 COMPOSITE TECHNOLOGY CORP, 2026 MCGRAW AVE, IRVINE, CA, 92614, (949) 428-8500 - 10,000,000 ($10,000,000.00) Equity, (File 333-141526 - Mar. 23) (BR. 10A) S-8 EVOLVING SYSTEMS INC, 9777 PYRAMID COURT, SUITE 100, ENGLEWOOD, CO, 80112, 3038021000 - 0 ($183,000.00) Equity, (File 333-141527 - Mar. 23) (BR. 03B) SB-2 Akron Riverview Corn Processors, LLC, 4808 F AVENUE, MARCUS, IA, 51035, (712) 376-2800 - 0 ($100,000,000.00) Other, (File 333-141528 - Mar. 23) (BR. 06) F-3 XTL BIOPHARMACEUTICALS LTD, KIRYAT WEIZMANN BUILDING 3, REHOVOT76100 ISRAEL, L3, 70,000,005 ($51,776,670.00) Equity, (File 333-141529 - Mar. 23) (BR. 01C) S-8 BHP BILLITON LTD, LEVEL 27, 180 LONSDALE STREET, MELBOURNE, VICTORIA AUSTRALIA, C3, 3000, 011611300554757 - 5,000,000 ($112,450,000.00) ADRs/ADSs, (File 333-141531 - Mar. 23) (BR. 04C) S-8 ULTITEK LTD, 560 SYLVAN AVE, ENGLEWOOD CLIFFS, NJ, 07632, 201-541-7300 - 7,000,000 ($700,000.00) Equity, (File 333-141532 - Mar. 23) (BR. 07) S-3 Granite Master Issuer plc, FIFTH FLOOR, 100 WOOD STREET, LONDON, X0, EC2V 7EX, (011 44 20)76065451 - 17,752,600,000 ($1,000,000.00) Mortgage Backed Securities, (File 333-141533 - Mar. 23) (BR. 05D) S-8 PCL Employees Holdings Ltd., 5410 - 99TH STREET, EDMONTON, A0, T6E 3P4, (780) 435-9711 - 1,795,000 ($33,602,400.00) Equity, (File 333-141534 - Mar. 23) (BR. 06A) SB-2 CLEAN POWER TECHNOLOGIES INC., 436-35 AVENUE N.W., CALGARY, A0, T2K 0C1, 4032772944 - 10,043,096 ($15,566,798.80) Equity, (File 333-141535 - Mar. 23) (BR. 10A) S-8 BIG CAT ENERGY CORP, 201 WEST LAKEWAY, SUITE 1100, GILETTE, WY, 82718, (307) 685-3122 - 5,000,000 ($17,250,000.00) Equity, (File 333-141536 - Mar. 23) (BR. 04A) S-8 MISCOR GROUP, LTD., 1125 SOUTH WALNUT STREET, SOUTH BEND, IN, 46619, 5742348131 - 16,000,000 ($7,840,000.00) Equity, (File 333-141537 - Mar. 23) (BR. 11B) F-1 Simcere Pharmaceutical Group, NO. 12 HUA YUAN ROAD, NANJING, JIANGSU PROVINCE, F4, 210042, (86)-25-8547-7000 - 0 ($120,000,000.00) ADRs/ADSs, (File 333-141539 - Mar. 23) (BR. 01) S-4 FelCor Lodging LP, 545 E. JOHN CARPENTER FREEWAY, SUITE 1300, IRVING, TX, 75062, 9724444900 - 0 ($215,000,000.00) Non-Convertible Debt, (File 333-141540 - Mar. 23) (BR. 08B) F-6 Simcere Pharmaceutical Group, NO. 12 HUA YUAN ROAD, NANJING, JIANGSU PROVINCE, F4, 210042, (86)-25-8547-7000 - 100,000,000 ($5,000,000.00) ADRs/ADSs, (File 333-141542 - Mar. 23) (BR. 01) S-8 PLATO LEARNING INC, 10801 NESBITT AVENUE SOUTH, BLOOMINGTON, MN, 55437, 8477817800 - 0 ($952,500.00) Equity, (File 333-141544 - Mar. 23) (BR. 05B) S-3 REVLON INC /DE/, 237 PARK AVENUE, NEW YORK, NY, 10017, 2125274000 - 0 ($48,160,000.00) Equity, (File 333-141545 - Mar. 23) (BR. 06B) S-4 LEAP WIRELESS INTERNATIONAL INC, 10307 PACIFIC CENTER COURT, SAN DIEGO, CA, 92121, 8588826000 - 0 ($750,000,000.00) Non-Convertible Debt, (File 333-141546 - Mar. 23) (BR. 11A) N-2 NUVEEN REAL ESTATE INCOME FUND, 333 WEST WACKER DRIVE, CHICAGO, IL, 60606, 3129178146 - 36,955 ($1,000,000.00) Equity, (File 333-141547 - Mar. 23) (BR. 18) S-8 CATERPILLAR INC, 100 NE ADAMS ST, PEORIA, IL, 61629, 3096751000 - 0 ($150,000,000.00) Other, (File 333-141548 - Mar. 23) (BR. 10A) S-3 IOMAI CORP, 20 FIRSTFIELD ROAD, SUITE 250, GAITHERSBURG, MD, 20878, 301-556-4537 - 0 ($75,000,000.00) Equity, (File 333-141549 - Mar. 23) (BR. 01C) SB-2 Disaboom, Inc., TIME WARNER TOWER, 10475 PARK MEADOWS DRIVE, STE. 600, LONETREE, CO, 80124, 720-279-2500 - 5,796,000 ($2,898,000.00) Equity, (File 333-141550 - Mar. 23) (BR. ) S-3 Centerplate, Inc., 300 FIRST STAMFORD PLACE, STAMFORD, CT, 06902, 203-975-5900 - 0 ($36,533,539.18) Other, (File 333-141551 - Mar. 23) (BR. 05B) S-8 Inland American Real Estate Trust, Inc., 2901 BUTTERFIELD ROAD, OAK BROOK, IL, 60523, 630-218-8000 - 0 ($671,250.00) Equity, (File 333-141554 - Mar. 23) (BR. 08A) S-8 CHEMBIO DIAGNOSTICS, INC., 3661 HORSEBLOCK ROAD, MEDFORD, NY, 11763, (631) 924-1135 - 3,000,000 ($2,040,000.00) Equity, (File 333-141555 - Mar. 23) (BR. 01A) N-2 MLP Strategy Income Fund Inc., 800 SCUDDERS MILL ROAD, PLAINSBORO, NJ, 08536, 609-282-1212 - 0 ($1,000,000.00) Equity, (File 333-141556 - Mar. 23) (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: . In most cases, this information is also available on the Commission's website: . STATE 8K ITEM NO. NAME OF ISSUER CODE DATE COMMENT 3COM CORP DE 1.01,2.03,9.01 03/22/07 ABOVENET INC DE 8.01 03/19/07 ABX AIR INC 7.01,9.01 03/19/07 ACE Securities Corp. Home Equity Loan DE 2.01,9.01 01/30/07 ADAM INC GA 1.01,2.02,9.01 03/20/07 AES CORP DE 8.01,9.01 03/22/07 Affinion Group, Inc. DE 2.02,9.01 03/22/07 AFFYMETRIX INC DE 5.02 03/22/07 AGILENT TECHNOLOGIES INC DE 5.02,9.01 03/22/07 ALEXANDER & BALDWIN INC HI 2.03 03/20/07 ALLIANCE LAUNDRY HOLDINGS LLC 2.02,9.01 03/22/07 ALLIANCE SEMICONDUCTOR CORP /DE/ DE 8.01,9.01 03/22/07 ALLIED WASTE INDUSTRIES INC DE 7.01 03/23/07 ALLIED WORLD ASSURANCE CO HOLDINGS LT 5.02,9.01 03/23/07 Allmarine Consultants CORP NV 5.03,9.01 03/05/07 Alternative Loan Trust 2006-43CB 9.01 12/29/06 Alternative Loan Trust 2006-45T1 9.01 12/28/06 Alternative Loan Trust 2006-46 9.01 12/28/06 Alternative Loan Trust 2006-J8 9.01 12/28/06 Alternative Loan Trust 2007-J1 8.01,9.01 03/23/07 ALTRIA GROUP, INC. VA 8.01,9.01 03/23/07 AMB PROPERTY CORP MD 2.03,9.01 03/21/07 AMC ENTERTAINMENT INC DE 7.01,9.01 03/23/07 AMERICAN CRYSTAL SUGAR CO /MN/ MN 5.02,9.01 03/21/07 AMERICAN MORTGAGE ACCEPTANCE CO MA 1.01,5.02,5.03,9.01 03/19/07 AMERICAN PHYSICIANS SERVICE GROUP INC TX 8.01 03/23/07 AMERICAN RIVER BANKSHARES CA 5.02,5.03,9.01 03/21/07 AMERICAN SUPERCONDUCTOR CORP /DE/ DE 9.01 01/05/07 AMEND AMERIGROUP CORP 8.01 03/22/07 AMPEX CORP /DE/ DE 2.02,9.01 03/21/07 Amtrust Financial Services, Inc. DE 1.01,2.03,7.01,9.01 03/22/07 ANALYTICAL SURVEYS INC CO 1.01,9.01 03/16/07 ANTS SOFTWARE INC DE 1.01 03/23/07 APPLIED DNA SCIENCES INC NV 1.01,9.01 03/23/07 ARIAD PHARMACEUTICALS INC DE 8.01,9.01 03/23/07 ARTESIAN RESOURCES CORP DE 8.01 03/23/07 ATP OIL & GAS CORP TX 1.01,7.01,9.01 03/23/07 AUTOZONE INC NV 8.01 03/23/07 AVALON PHARMACEUTICALS INC 3.01 03/21/07 Avantair, Inc DE 5.02,9.01 03/21/07 AVERY DENNISON CORPORATION DE 1.01,8.01,9.01 03/22/07 B2Digital, Inc. DE 1.01,2.01,3.02,9.01 03/13/07 AMEND BANDAG INC IA 8.01,9.01 03/19/07 BANKRATE INC FL 5.02,9.01 03/22/07 BLACK & DECKER CORP MD 7.01,8.01,9.01 03/23/07 BLUEGREEN CORP MA 2.03 03/23/07 BRESLER & REINER INC DE 8.01 03/20/07 BROADCASTER INC CA 4.01,9.01 03/16/07 AMEND BUCS FINANCIAL CORP MD 8.01,9.01 03/23/07 Calibre Energy, Inc. NV 5.02 03/19/07 CANYON RESOURCES CORP DE 1.01,3.03,9.01 03/23/07 CAPITAL BANK CORP NC 8.01,9.01 12/26/06 CAPITAL TRUST INC MD 5.02 03/20/07 Cardinal Ethanol LLC 1.01,7.01 03/19/07 CARDIODYNAMICS INTERNATIONAL CORP CA 1.01,9.01 03/20/07 Cardium Therapeutics, Inc. 8.01,9.01 03/22/07 CASH TECHNOLOGIES INC DE 7.01,9.01 03/15/07 CATO CORP DE 2.02,9.01 03/22/07 CB RICHARD ELLIS GROUP INC DE 5.02 03/19/07 CBIZ, Inc. DE 5.02,9.01 02/08/07 CECO ENVIRONMENTAL CORP DE 2.02,9.01 03/22/07 CELGENE CORP /DE/ DE 8.01,9.01 03/23/07 CENTENE CORP 1.01,2.03,9.01 03/22/07 CEPHALON INC DE 8.01 03/21/07 CERADYNE INC DE 5.02,9.01 03/19/07 CHARYS HOLDING CO INC 9.01 10/03/05 AMEND CHARYS HOLDING CO INC 9.01 11/17/05 AMEND Chelsea Therapeutics International, L DE 3.02,9.01 03/22/07 CHESAPEAKE UTILITIES CORP DE 4.01,9.01 03/20/07 CHINA NORTH EAST PETROLEUM HOLDINGS L NV 1.02,8.01 03/19/07 China Public Security Technology, Inc 4.01,9.01 03/23/07 AMEND CHL Mortgage Pass-Through Trust 2006- 9.01 12/28/06 CHL Mortgage Pass-Through Trust 2006- 9.01 12/28/06 CHL Mortgage Pass-Through Trust 2007- 8.01,9.01 02/28/07 CHYRON CORP NY 2.03,9.01 03/22/07 CISCO SYSTEMS INC CA 5.02,5.03,8.01,9.01 03/22/07 CIT GROUP INC DE 8.01,9.01 03/20/07 CITIBANK CREDIT CARD ISSUANCE TRUST DE 8.01,9.01 03/23/07 CITIZENS COMMUNICATIONS CO DE 8.01,9.01 03/23/07 CNET NETWORKS INC DE 5.02 03/22/07 COACHMEN INDUSTRIES INC IN 1.01,9.01 03/22/07 COAST BANCORP/CA 2.01 03/22/07 COASTAL FINANCIAL CORP /DE DE 7.01,9.01 03/23/07 COFFEE PACIFICA INC NV 3.02,9.01 02/05/07 COGENT COMMUNICATIONS GROUP INC 1.01,9.01 03/19/07 COHU INC DE 1.01 03/21/07 Coleman Cable, Inc. DE 8.01,9.01 03/23/07 Coleman Cable, Inc. DE 8.01,9.01 03/20/07 Coleman Cable, Inc. DE 8.01,9.01 03/22/07 COLLINS & AIKMAN CORP DE 8.01 03/20/07 COLOMBIA GOLDFIELDS LTD 2.02,9.01 03/22/07 COLONIAL COMMERCIAL CORP NY 2.02,9.01 03/23/07 COLONY BANKCORP INC GA 2.02,7.01,9.01 03/22/07 COMMERCE BANCORP INC /NJ/ NJ 5.02 03/23/07 COMMONWEALTH EDISON CO IL 8.01 03/22/07 COMMONWEALTH EDISON CO IL 1.01,2.03,9.01 03/22/07 COMPLIANCE SYSTEMS CORP 1.01,3.02,9.01 03/16/07 CONGOLEUM CORP DE 2.02,9.01 03/21/07 CORCEPT THERAPEUTICS INC 8.01,9.01 03/19/07 COSINE COMMUNICATIONS INC DE 2.02,9.01 03/23/07 CROSS COUNTRY HEALTHCARE INC DE 2.02,7.01,9.01 03/23/07 CVS/CAREMARK CORP DE 2.01,5.02,5.03,9.01 03/22/07 Dairy Fresh Farms Inc. 3.02,9.01 02/08/07 DALRADA FINANCIAL CORP DE 5.02 03/23/07 DATALINK CORP MN 1.01,3.02,5.02,9.01 03/20/07 DAVITA INC DE 5.02,9.01 03/19/07 DEPOMED INC CA 5.02 03/21/07 DIASYS CORP DE 5.02 03/23/07 DIATOM CORP NV 5.02 03/13/07 DigiCurve, Inc. NV 3.03,5.03,9.01 03/19/07 DIVERSA CORP DE 8.01,9.01 03/22/07 DOCUMENT SECURITY SYSTEMS INC NY 8.01 03/23/07 DOLLAR FINANCIAL CORP DE 5.02,9.01 03/21/07 DOLLAR GENERAL CORP TN 5.02 03/19/07 DPL INC OH 7.01,9.01 03/21/07 DREAMS INC UT 4.01,9.01 03/20/07 Eagle Bulk Shipping Inc. 8.01 03/23/07 EASTERN VIRGINIA BANKSHARES INC VA 5.03,9.01 03/15/07 EL PASO NATURAL GAS CO DE 7.01,9.01 03/22/07 EMPIRE FINANCIAL HOLDING CO FL 1.01,3.02,8.01,9.01 03/07/07 AMEND ENVIRONMENTAL SOLUTIONS WORLDWIDE INC FL 1.01,2.03,7.01 03/19/07 ENXNET INC OK 7.01,9.01 03/23/07 EURONET WORLDWIDE INC DE 9.01 03/15/07 EVERLAST WORLDWIDE INC DE 8.01,9.01 03/22/07 EXACT SCIENCES CORP DE 3.02 03/22/07 EXXON MOBIL CORP NJ 2.02,7.01 03/23/07 FAR EAST ENERGY CORP 1.02,9.01 03/21/07 FASHION HOUSE HOLDINGS INC 8.01 03/06/07 FASTENTECH INC DE 7.01,9.01 03/22/07 FEDERAL NATIONAL MORTGAGE ASSOCIATION 7.01,9.01 03/22/07 FIRST BANCORP /PR/ PR 3.01,9.01 03/19/07 FIRST CITIZENS BANC CORP /OH OH 5.02 03/20/07 FIRSTFED FINANCIAL CORP DE 7.01,9.01 02/28/07 Fittipaldi Logistics, Inc. NV 8.01 03/22/07 FLORIDA PUBLIC UTILITIES CO FL 4.02 03/16/07 AMEND FMC TECHNOLOGIES INC DE 1.01,2.03,9.01 03/19/07 FNB CORP/FL/ FL 5.02,9.01 03/21/07 FNB FINANCIAL SERVICES CORP NC 8.01,9.01 03/23/07 FOCUS ENHANCEMENTS INC DE 1.01,2.03,3.02,9.01 03/19/07 FREEPORT MCMORAN COPPER & GOLD INC DE 8.01,9.01 03/23/07 GENERAL MARITIME CORP/ 2.03 03/22/07 GENTIVA HEALTH SERVICES INC DE 5.02 03/22/07 GEO GROUP INC FL 1.01,8.01,9.01 03/19/07 GETTY IMAGES INC DE 1.02,2.03,9.01 03/19/07 GEVITY HR INC FL 7.01 03/23/07 GLOBAL AIRCRAFT SOLUTIONS, INC. AZ 4.01 03/23/07 GLOBAL FOOD TECHNOLOGIES, INC. DE 4.02 03/14/07 GLOBAL GREEN SOLUTIONS INC. WA 1.01,7.01,9.01 03/22/07 GLOBAL POWER EQUIPMENT GROUP INC/ DE 5.02 03/19/07 GLOBETEL COMMUNICATIONS CORP DE 5.02 03/21/07 GMACM Home Equity Loan Trust 2007-HE1 DE 8.01,9.01 03/22/07 GOOD TIMES RESTAURANTS INC NV 1.01,2.03 03/15/07 GOODYEAR TIRE & RUBBER CO /OH/ OH 1.01,9.01 03/23/07 GREATBATCH, INC. DE 1.01,2.03,3.02,8.01,9.01 03/22/07 GREEN PLAINS RENEWABLE ENERGY, INC. IA 1.01,2.03,9.01 03/23/07 GREENE COUNTY BANCSHARES INC TN 5.02,9.01 03/19/07 Greenwich Capital Commercial Funding 8.01,9.01 02/21/07 GUESS INC DE 4.01,5.02,9.01 03/19/07 Guidance Software, Inc. DE 8.01 03/16/07 GULF WESTERN PETROLEUM CORP NV 5.02 03/22/07 GULFMARK OFFSHORE INC DE 7.01,9.01 03/23/07 HALLMARK FINANCIAL SERVICES INC NV 2.02,9.01 03/20/07 Hana Biosciences Inc DE 8.01,9.01 03/23/07 HANSEN NATURAL CORP DE 8.01,9.01 03/16/07 Hartford Life Global Funding Trust 20 DE 9.01 03/22/07 HARTFORD LIFE INSURANCE CO CT 9.01 03/23/07 HAWK CORP DE 2.02,8.01,9.01 03/21/07 HEALTHEXTRAS INC DE 5.02,9.01 03/22/07 HEALTHTRONICS, INC. GA 5.02,9.01 03/21/07 HEARTLAND FINANCIAL USA INC DE 2.02,9.01 03/23/07 HEMIS CORP NV 1.01,9.01 03/09/07 HERBALIFE LTD. E9 8.01,9.01 03/23/07 Heritage Financial Group DC 8.01,9.01 03/20/07 HIGHBURY FINANCIAL INC DE 2.02,7.01,9.01 03/23/07 HINES HORTICULTURE INC DE 5.02,9.01 03/19/07 HOLMES FUNDING LTD 8.01,9.01 03/22/07 HSBC HOME EQUITY LOAN CORP I DE 8.01,9.01 03/23/07 HUB INTERNATIONAL LTD A6 1.01,7.01,9.01 03/22/07 IBASIS INC DE 3.01,7.01,9.01 03/20/07 IMMUNOGEN INC MA 8.01 03/23/07 Innophos Holdings, Inc. 8.01 03/23/07 INNOVATIVE CARD TECHNOLOGIES INC DE 1.01 03/19/07 INTELLI CHECK INC DE 5.02,9.01 03/22/07 INTERDIGITAL COMMUNICATIONS CORP PA 8.01,9.01 03/23/07 INTERDIGITAL COMMUNICATIONS CORP PA 8.01 03/23/07 Intermec, Inc. DE 5.02 03/20/07 INTREPID TECHNOLOGY & RESOURCE INC ID 1.01,2.03,3.02,5.03,9.01 03/23/07 INVERTED PARADIGMS CORP DE 5.02 03/19/07 IOMAI CORP 5.02 03/22/07 IPSCO INC 9.01 12/01/06 AMEND IRON MOUNTAIN INC DE 8.01,9.01 03/22/07 ISCO INTERNATIONAL INC DE 7.01,9.01 03/23/07 IsoRay, Inc. MN 1.01,9.01 03/23/07 ISOTIS INC DE 5.02,9.01 03/20/07 J P MORGAN CHASE & CO DE 9.01 03/21/07 J.P. Morgan Chase Commercial Mortgage DE 8.01,9.01 03/07/07 KAYDON CORP DE 1.01,5.02,9.01 03/19/07 KEYSPAN CORP NY 8.01,9.01 03/23/07 KMG America CORP VA 1.01,2.03,9.01 03/22/07 KNOBIAS, INC. DE 4.01 03/17/07 AMEND Kreido Biofuels, Inc. NV 1.01,5.02,9.01 03/19/07 KRONOS INC MA 1.01,5.01,8.01,9.01 03/22/07 LAKES ENTERTAINMENT INC MN 1.01,9.01 03/20/07 LANDRYS RESTAURANTS INC 4.02,8.01,9.01 03/19/07 LEAP WIRELESS INTERNATIONAL INC DE 8.01,9.01 03/23/07 LEARNING TREE INTERNATIONAL INC DE 1.01,9.01 03/20/07 LEHMAN BROTHERS HOLDINGS INC DE 9.01 03/22/07 LEVCOR INTERNATIONAL INC DE 1.02,2.03 03/20/07 Liberty Global, Inc. 7.01 03/23/07 LIBERTY PROPERTY TRUST MD 5.02 03/19/07 LIGAND PHARMACEUTICALS INC DE 8.01,9.01 03/23/07 LIME ENERGY CO. DE 8.01,9.01 03/23/07 Lincolnway Energy, LLC IA 8.01 03/23/07 LITTLE SIOUX CORN PROCESSORS LLC 7.01,8.01 03/23/07 LONGS DRUG STORES CORP MD 5.02 03/22/07 LORAL SPACE & COMMUNICATIONS INC. DE 8.01 03/21/07 LSB BANCSHARES INC /NC/ NC 8.01,9.01 03/23/07 LUBYS INC DE 1.01,3.03 03/20/07 M&F BANCORP INC /NC/ NC 8.01,9.01 03/20/07 MAINE & MARITIMES CORP ME 5.03,8.01,9.01 03/23/07 MATERIAL TECHNOLOGIES INC /CA/ DE 3.02,9.01 03/16/07 MATRIX SERVICE CO DE 3.02 03/20/07 MCCLATCHY CO DE 5.02 03/22/07 MCDONALDS CORP DE 5.02 03/22/07 MD TECHNOLOGIES INC 2.01,9.01 03/23/07 MEADE INSTRUMENTS CORP DE 5.02 03/19/07 MEDIVATION, INC. DE 4.01,9.01 03/21/07 MENS WEARHOUSE INC TX 8.01,9.01 03/23/07 Meritage Homes CORP MD 5.02,9.01 03/23/07 Merrill Lynch Mortgage Investors Trus DE 8.01,9.01 03/23/07 MEXICAN RESTAURANTS INC TX 2.02,9.01 03/21/07 MGM MIRAGE DE 5.02,7.01,9.01 03/20/07 MICROSEMI CORP DE 9.01 01/09/07 AMEND MID AMERICA APARTMENT COMMUNITIES INC TN 5.02,9.01 03/23/07 MIDDLEBURG FINANCIAL CORP VA 5.02 03/21/07 MIDWEST BANC HOLDINGS INC DE 1.01,9.01 03/22/07 MIRACOR DIAGNOSTICS INC UT 1.01,2.02,5.02,7.01,9.01 03/23/07 MOLECULAR DEVICES CORP DE 5.01,5.02,9.01 03/19/07 MONROE BANCORP IN 1.01,2.03,9.01 03/20/07 MORGAN STANLEY DE 5.03,9.01 03/23/07 MPC CORP CO 4.02 03/23/07 Mutual Federal Bancorp, Inc. X1 5.02,5.03,9.01 03/20/07 MUZAK HOLDINGS LLC DE 2.02,9.01 03/23/07 NACCO INDUSTRIES INC DE 5.02,9.01 03/22/07 NATIONAL CITY CORP DE 8.01,9.01 03/23/07 National City Credit Card Master Note DE 8.01,9.01 03/20/07 National Collegiate Student Loan Trus 1.01,8.01,9.01 03/09/06 AMEND National Collegiate Student Loan Trus 1.01,9.01 09/28/06 AMEND NATIONAL HEALTH REALTY INC MD 5.03,9.01 03/23/07 NATIONAL RETAIL PROPERTIES, INC. MD 8.01,9.01 03/22/07 NAVARRE CORP /MN/ MN 1.01,2.03,9.01 03/22/07 NETBANK INC GA 3.01,9.01 03/20/07 NETSMART TECHNOLOGIES INC DE 8.01,9.01 03/20/07 NETWORK APPLIANCE INC CA 1.01,2.03 03/19/07 NEWCASTLE INVESTMENT CORP MD 2.03 03/19/07 NORTEL NETWORKS CORP 8.01 03/22/07 NORTEL NETWORKS LTD 8.01 03/22/07 North Atlantic Holding Company, Inc. DE 8.01 03/22/07 NORTH ATLANTIC TRADING CO INC NY 8.01 03/22/07 North Penn Bancorp, Inc. PA 8.01,9.01 03/22/07 NOVADEL PHARMA INC DE 8.01,9.01 03/23/07 NPC INTERNATIONAL INC KS 2.02,9.01 03/23/07 NxStage Medical, Inc. DE 1.01 03/21/07 Oilsands Quest Inc 1.01,2.01,7.01,9.01 03/19/07 OMNICELL INC /CA/ CA 2.02,4.02,9.01 03/22/07 OMNIRELIANT HOLDINGS, INC. NV 1.01,9.01 03/19/07 ONLINE RESOURCES CORP DE 4.01,8.01,9.01 03/19/07 OPENWAVE SYSTEMS INC DE 2.02,5.02,9.01 03/22/07 OPNEXT INC 5.02 03/21/07 OPTICAL CABLE CORP VA 2.02,9.01 03/19/07 OWENS ILLINOIS INC /DE/ DE 5.02 03/23/07 OXFORD MEDIA, INC. NV 5.02 03/19/07 PANERA BREAD CO DE 5.02 03/19/07 PATAPSCO BANCORP INC MD 8.01,9.01 03/22/07 PATRIOT NATIONAL BANCORP INC CT 8.01,9.01 03/22/07 PATTERSON UTI ENERGY INC DE 5.02 03/20/07 PAXAR CORP NY 1.01,8.01,9.01 03/22/07 PEOPLES BANCTRUST CO INC AL 8.01,9.01 03/21/07 PEPSI BOTTLING GROUP INC DE 5.02,8.01,9.01 03/22/07 PEPSICO INC NC 8.01 03/22/07 PETROLEUM DEVELOPMENT CORP NV 3.01,8.01,9.01 01/11/07 PHELPS DODGE CORP NY 1.01,1.02,2.03,3.01,5.01,9.01 03/19/07 Piedmont Mining Company, Inc. NC 1.01,5.02,9.01 03/19/07 PINNACLE FOODS GROUP INC DE 1.01,3.03,8.01,9.01 03/21/07 PLY GEM HOLDINGS INC DE 2.02,9.01 03/23/07 PNC FINANCIAL SERVICES GROUP INC PA 2.02,9.01 03/23/07 POLYONE CORP 7.01,9.01 03/23/07 POMEROY IT SOLUTIONS INC DE 8.01,9.01 03/20/07 POWER EFFICIENCY CORP DE 8.01 03/23/07 POZEN INC /NC 8.01 03/22/07 PRIME GROUP REALTY TRUST MD 8.01,9.01 03/22/07 PROFESSIONAL LEASE MANAGEMENT INCOME DE 8.01 03/23/07 PROVIDENCE RESOURCES INC TX 5.02 03/22/07 PROVIDENT FINANCIAL SERVICES INC DE 8.01,9.01 03/22/07 PUBLIC SERVICE CO OF COLORADO CO 8.01 03/23/07 QUANTUM GROUP INC /FL 3.02,7.01,9.01 03/19/07 QUICKLOGIC CORPORATION CA 8.01,9.01 03/23/07 QUIKBYTE SOFTWARE INC CO 1.01,3.02,5.01,5.02,8.01,9.01 03/23/07 QWEST COMMUNICATIONS INTERNATIONAL IN DE 5.02,9.01 03/20/07 RADISYS CORP OR 5.03,9.01 03/21/07 RAMP Series 2007-RS1 Trust DE 8.01,9.01 03/23/07 RASER TECHNOLOGIES INC UT 1.01,2.02,3.02,8.01,9.01 03/22/07 RENTECH INC /CO/ CO 5.02,9.01 03/23/07 RR Donnelley & Sons Co DE 5.02 03/19/07 SAFENET INC DE 3.01,9.01 03/19/07 SAFLINK CORP DE 2.02,8.01,9.01 03/20/07 SANTARUS INC DE 8.01 03/23/07 SBE INC DE 3.01,9.01 03/20/07 SECURITY BANK CORP GA 5.05,9.01 03/20/07 SELECT MEDICAL CORP DE 1.01,9.01 03/19/07 SELECT MEDICAL HOLDINGS CORP 1.01,9.01 03/19/07 SELIGMAN QUALITY MUNICIPAL FUND INC MD 7.01,9.01 03/23/07 SHENANDOAH TELECOMMUNICATIONS CO/VA/ VA 5.02,9.01 03/19/07 Shire plc 8.01,9.01 03/19/07 SIERRA PACIFIC RESOURCES /NV/ NV 8.01,9.01 03/22/07 SILICON GRAPHICS INC DE 5.02 03/19/07 Smart Energy Solutions, Inc. UT 1.01,5.02,9.01 03/19/07 SMART VIDEO TECHNOLOGIES INC 8.01 03/21/07 SMITHWAY MOTOR XPRESS CORP NV 1.01,2.02,8.01,9.01 03/22/07 SONIC AUTOMOTIVE INC DE 5.02 03/19/07 SONOMA COLLEGE INC CA 2.04,5.02,8.01 02/05/07 SOUTH STREET FINANCIAL CORP NC 3.03,8.01,9.01 03/23/07 SOUTHERN STAR CENTRAL CORP DE 5.03,9.01 03/23/07 SOUTHERN UNION CO DE 7.01,8.01,9.01 03/22/07 SOVEREIGN BANCORP INC PA 8.01,9.01 03/20/07 SPARTAN STORES INC MI 1.01,9.01 03/19/07 SPECTRX INC DE 5.02 03/23/07 STANDARD MICROSYSTEMS CORP DE 5.02,9.01 03/19/07 STANLEY WORKS CT 1.01,9.01 03/20/07 Star Maritime Acquisition Corp. DE 8.01,9.01 02/20/07 SUN HEALTHCARE GROUP INC DE 8.01,9.01 03/22/07 SUN NEW MEDIA INC. MN 1.01,3.02,9.01 03/22/07 SUNWIN INTERNATIONAL NEUTRACEUTICALS, 1.01,3.02,9.01 03/23/07 Synovics Pharmaceuticals NV 8.01 03/23/07 TARRANT APPAREL GROUP CA 1.01 03/21/07 TD BANKNORTH INC. DE 2.05,9.01 03/21/07 TDS TELEMEDICINE INC NY 2.01,3.02,5.01,5.02,5.06 03/19/07 TECHNITROL INC PA 8.01,9.01 03/23/07 TEKELEC CA 5.03,9.01 03/19/07 TERREMARK WORLDWIDE INC DE 1.01,9.01 03/22/07 TEXADA VENTURES INC NV 1.01,9.01 03/01/07 TRIMAS CORP DE 2.02,9.01 03/22/07 TRUE TEMPER SPORTS INC 2.02,7.01,9.01 03/23/07 TRX INC/GA GA 5.02 03/20/07 TUFCO TECHNOLOGIES INC DE 4.01 03/19/07 TWEETER HOME ENTERTAINMENT GROUP INC DE 1.01,1.02,2.05,2.06,9.01 03/20/07 UNITED BANCSHARES INC/OH OH 8.01,9.01 03/20/07 UNITED CAPITAL CORP /DE/ DE 1.01 03/16/07 United Development Funding III, LP DE 1.01 03/20/07 UNITED FUEL & ENERGY CORP NV 7.01,9.01 03/23/07 UNITY BANCORP INC /NJ/ NJ 4.01,9.01 03/19/07 USI HOLDINGS CORP DE 8.01,9.01 03/21/07 VALSPAR CORP DE 1.01,9.01 03/21/07 VCG HOLDING CORP CO 2.01,2.03,8.01,9.01 03/21/07 VECTREN CORP IN 7.01 03/23/07 Venoco, Inc. DE 5.02 03/19/07 VENTAS INC DE 5.02,9.01 03/19/07 VESTIN FUND III LLC 5.02 03/21/07 Vestin Realty Mortgage I, Inc. 5.02,9.01 03/21/07 Vestin Realty Mortgage I, Inc. 8.01,9.01 03/21/07 Vestin Realty Mortgage I, Inc. 8.01,9.01 03/21/07 Vestin Realty Mortgage II, Inc 5.02,9.01 03/21/07 Vestin Realty Mortgage II, Inc 8.01,9.01 03/21/07 Vestin Realty Mortgage II, Inc 8.01,9.01 03/21/07 VION PHARMACEUTICALS INC DE 1.01,9.01 03/22/07 VIRAGEN INC DE 1.01,2.02,8.01,9.01 03/19/07 VISHAY INTERTECHNOLOGY INC DE 1.01,5.02 03/23/07 AMEND VITAVEA INC. NV 4.01,9.01 03/20/07 Volkswagen Auto Lease Trust 2005-A 8.01,9.01 02/20/07 AMEND VYYO INC DE 1.01,5.02,9.01 03/22/07 WaMu Mortgage Pass-Through Certificat DE 6.01 03/22/07 Watson Wyatt Worldwide, Inc. DE 7.01 03/23/07 WHITNEY INFORMATION NETWORK INC CO 5.02,8.01,9.01 03/22/07 Winthrop Realty Trust OH 4.01,9.01 03/19/07 XCEL ENERGY INC MN 8.01 03/23/07 XCEL ENERGY INC MN 5.02,9.01 03/20/07 XCORPOREAL, INC. DE 4.01,9.01 02/13/07 AMEND XEDAR CORP CO 1.01,2.01,9.01 03/22/07 XELR8 HOLDINGS, INC. NV 8.01,9.01 03/19/07 XTO ENERGY INC DE 1.01,2.03 03/23/07