SEC NEWS DIGEST Issue 2007-60 March 29, 2007 COMMISSION ANNOUNCEMENTS SEC SCHEDULES OPEN MEETING TO DISCUSS PCAOB'S PROPOSED AUDITING STANDARD AND SEC'S PROPOSED MANAGEMENT GUIDANCE FOR SECTION 404 OF SARBANES-OXLEY ACT On March 28, the Commission announced it will hold an open meeting on April 4, 2007, to discuss the Public Company Accounting Oversight Board's (PCAOB) proposed auditing standard for Section 404 of the Sarbanes-Oxley Act and the coordination of that proposed standard with the Commission's related pending proposal to provide guidance for management of public companies implementing Section 404. Both proposals were published for public comment in December 2006, and the comment periods for both proposals ended on Feb. 26, 2007. The open meeting represents a continuation of the process announced in May 2006 by the Commission and the PCAOB to improve the reliability of financial statements public companies file with the Commission while making compliance with Section 404 more efficient and cost effective. As part of this process, the Commission has proposed management guidance for Section 404 compliance designed to focus attention on those internal controls that present the greatest risk for a material financial misstatement. At the same time, as a companion to the proposed SEC guidance, the PCAOB has proposed a thoroughgoing revision of its existing standard for Section 404 audits. The comment letters received by the SEC and the PCAOB have highlighted the importance of alignment between the Commission's and the PCAOB's proposals. At the meeting the Commission's staff will describe the remaining issues in aligning the proposed approaches, and those issues will then be considered by the Commission. "Effective and efficient Sarbanes-Oxley Section 404 implementation is vitally important for investors in public companies," said SEC Chairman Christopher Cox. "For this reason, the SEC and the PCAOB have been working together to improve Section 404 procedures to establish a risk-based, top-down approach that is scalable for companies of all sizes. This meeting will help to keep us on track to consider final adoption of our management guidance in May 2007." (Press Rel. 2007-56) CAROL STACEY, CHIEF ACCOUNTANT, DIVISION OF CORPORATION FINANCE, TO LEAVE SEC The Securities and Exchange Commission announced today that Carol A. Stacey, Chief Accountant in the Division of Corporation Finance, will leave the Commission after 11 years on the Commission's staff. As the Division's Chief Accountant since 2002, Ms. Stacey has been the Commission staff member with primary responsibility for applying the Commission's financial statement requirements to public company filings. In addition to overseeing the financial disclosure of more than 10,000 public companies, she played a key role in implementing the significant Sarbanes-Oxley Act reforms. "The Commission and the world's markets have been extremely fortunate to have Carol working on behalf of investors," said John White, Director of the Division of Corporation Finance. "The Commission and the accounting profession have benefited greatly from her unique ability to resolve a wide range of policy issues and everyday questions in ways that are both effective and reasonable. She has been a true colleague and a trusted advisor and we will miss her." Ms. Stacey said, "Serving investors in our markets has been an honor and a privilege. I have had the pleasure of working with the most dedicated, knowledgeable, and enthusiastic professionals I have ever known and I am proud to have been a member of the Division of Corporation Finance." Prior to joining the SEC in 1996, Ms. Stacey received her M.S. in Accounting from Virginia Tech. Ms. Stacey spent a number of years as an auditor with PricewaterhouseCoopers and she held various financial reporting positions with an SEC registrant. Ms Stacey received her B.S. in Accounting from Bentley College. Ms. Stacey has accepted a position as Vice President at the SEC Institute, Inc., an organization engaged in providing continuing education seminars and conferences. She will focus on helping public companies and their advisors in the U.S. and abroad stay up-to-date on SEC requirements and key developments in accounting and financial reporting. (Press Rel. 2007-58) COMMISSION MEETINGS Following is a schedule of Commission meetings, which will be conducted under provisions of the Government in the Sunshine Act. Meetings will be scheduled according to the requirements of agenda items under consideration. Open meetings will be held in the Auditorium, Room LL-002 at the Commission's headquarters building, 100 F Street, N.E., Washington, D.C. Visitors are welcome at all open meetings, insofar as space is available. Persons wishing to photograph or videotape Commission meetings must obtain permission in advance from the Secretary of the Commission. Persons wishing to tape record a Commission meeting should notify the Secretary's office 48 hours in advance of the meeting. Any member of the public who requires auxiliary aids such as a sign language interpreter or material on tape to attend a public meeting should contact Rochelle Franks, Office of Human Resources, to make arrangements. Ms. Franks can be reached at TTY number (202) 551-4106. In the event Ms. Franks cannot be reached, you may call the interpreter directly at (202) 551-4158. If you are calling from a non TTY number, please call the Relay Service at 1 866 377 8642. OPEN MEETING - WEDNESDAY, APRIL 4, 2007 - 10:00 A.M. The subject matter of the open meeting scheduled for Wednesday, April 4, 2007, will be: The Commission will consider its staff's approach to (1) the Public Company Accounting Oversight Board's (PCAOB) Proposed Auditing Standard - An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements; and (2) the PCAOB's Proposed Auditing Standard -Considering and Using the Work of Others in an Audit. At times, changes in Commission priorities require alterations in the scheduling of meeting items. For further information and to ascertain what, if any, matters have been added, deleted or postponed, please contact: The Office of the Secretary at (202) 551-5400. ENFORCEMENT PROCEEDINGS IN THE MATTER OF AMBER SCHATZ, CPA On March 29, the Commission issued an Order Instituting Public Administrative Proceedings Pursuant to Rule 102(e) of the Commission's Rules of Practice, Making Findings, and Imposing Remedial Sanctions (Order) against Amber Schatz, CPA. The Order finds that Schatz engaged in improper professional conduct within the meaning of Rule 102(e)(1)(ii) by failing to maintain strict independence from an audit client. In December 1999, Schatz received a $40,500 loan from Jonathan D. Nelson, then-CFO of Patterson-UTI, Inc., a publicly traded oil- drilling company based in Snyder, Texas. At the time of the loan, Schatz was employed as a senior associate by the auditing firm PricewaterhouseCoopers LLP (PwC) and served on the PwC team auditing Patterson-UTI's financial statements. In May 2000, Schatz falsified a PwC internal-control document to conceal the loan and her lack of audit independence. Based on the above, the Order denies Schatz the privilege of appearing or practicing before the Commission as an accountant, with the right to apply for reinstatement after one year. Amber Schatz consented to the issuance of the Order without admitting or denying any of the findings in the Order. (Rel. 34-55554; AAE Rel. 2587; File No. 3- 12603) SEC SANCTIONS ATLAS AIR WORLDWIDE HOLDINGS, INC. FOR VIOLATING CORPORATE REPORTING, RECORDKEEPING AND INTERNAL CONTROL PROVISIONS OF THE FEDERAL SECURITIES LAWS The Commission today announced the institution and settlement of enforcement proceedings against Atlas Air Worldwide Holdings, Inc. (Atlas) for violations of the financial reporting, recordkeeping and internal control provisions of Section 13 of the Securities Exchange Act of 1934 (Exchange Act) and related Rules. Atlas is a publicly traded company engaged in the business of providing air cargo and related services to commercial airlines and others. Since 2001, Atlas's principal executive offices have been located in Purchase, New York. Atlas's headquarters were previously located in Denver, Colorado. In the order issued today, the Commission found that for a two-and-a half year period spanning from 2000 through the second quarter of 2002, Atlas failed to report accurately its financial results, maintain the requisite accounting records, and implement adequate internal accounting controls. In an October 2002 press release, Atlas disclosed that there were material inaccuracies in some of the financial results it had previously reported and that a restatement was required. Atlas further stated that its financial statements for the fiscal years ended Dec. 31, 2000 (FY 2000) and 2001 (FY 2001) would be re-audited. Those financial statements were materially inaccurate because Atlas, among other things, understated the expenses it incurred during those periods for aircraft maintenance, excess and obsolete inventory, and doubtful accounts receivable. Atlas also overstated the value of its aircraft fleet. Atlas was never able, however, to issue restated financial statements for FY 2001 and FY 2000 or any other prior period. Atlas lacked the accounting records needed to re-audit those periods and to identify the specific periods in which adjustments were needed. As a result of the cumulative adjustments needed to correct the previously reported financial statements, Atlas's retained earnings as of Dec. 31, 2001 decreased from the $185.1 million it had previously reported to an accumulated deficit of $180.2 million, a swing of $365 million. Adjustments were also required to correct financial results that Atlas had previously reported for the quarters ended March 31, 2002, and June 30, 2002. Atlas's failure to report accurately its financial results for FY 2000, FY 2001 and the first two quarters of 2002 and its inability to restate its financial results in those periods had three principal causes. First, many accounting records that Atlas, as a public company, was required to maintain were simply never created, while numerous other relevant accounting records were either discarded or lost. When Atlas moved its headquarters from Colorado to New York, Atlas failed to put in place adequate procedures to track the records during the move and to ensure that they all arrived and could be located in New York. Second, Atlas did not devise and implement an adequate system of internal accounting controls. Third, Atlas did not account for an impairment of the value of its aircraft fleet and expenses associated with aircraft maintenance, excess and obsolete inventory and uncollectible accounts receivable in accordance with generally accepted accounting principles. To settle the administrative proceedings instituted today, Atlas consented, without admitting or denying the Commission's findings, to the issuance of an order pursuant to Section 21C of the Exchange Act that requires Atlas to cease and desist from committing or causing any violations and any future violations of Sections 13(a), 13(b)(2)(A), 13(b)(2)(B) of the Exchange Act and Rules 12b-20, 13a-1, 13a-13 thereunder. In determining to accept Atlas's offer of settlement, the Commission considered remedial acts undertaken by Atlas and the cooperation that Atlas afforded the Commission's staff during its investigation. (Rel. 34-55556; AAE Rel. 2588; File No. 3-12604) SEC FILES ACTIONS AGAINST NICOR AND ITS FORMER CONTROLLER FOR FRAUD AND REPORTING VIOLATIONS On March 29, the Commission filed a settled civil injunctive action against Nicor, Inc. and Jeffrey Metz, alleging financial fraud lasting from 1999 to 2002. Nicor, a major Chicago-area natural gas distributor, and Metz, its former Assistant Vice President and Controller, will pay more than $10 million to settle charges that they engaged in improper transactions, made material misrepresentations, and failed to disclose material information regarding Nicor's gas inventory in order to meet earnings targets and increase the company's revenues under a performance-based rate plan administered by the Illinois Commerce Commission. The complaint alleges that in 1999, Nicor, acting through Metz and senior officers, devised a method by which it could profit by accessing its low-cost, last-in, first-out (LIFO) layers of inventory. As a result, from 1999 through 2001, Nicor, with the assistance of senior officers, entered into a series of improper transactions designed to shift inventory off of its books so that Nicor could access a substantial portion of its low-cost LIFO layers of inventory. These transactions allowed Nicor to ensure that it met its earnings targets. By entering into these transactions, Nicor inflated its reported income for 2000 and 2001, and for each of the quarters within those years (Reports) and the financial statements filed with those Reports. Additionally, Nicor failed to disclose, in either its Management's Discussion & Analysis section of its filings, or in its financial statements filed with those filings, that it had recorded material credits to income resulting from LIFO liquidations. Nicor has settled the civil action filed against it by consenting to a permanent injunction, agreeing to pay $1 in disgorgement and a civil penalty of $10 Million which will be placed in a Fair Fund for distribution to affected shareholders of Nicor's fraud. The settlement is subject to approval by the United States District Court for the Northern District of Illinois. Metz has settled to the civil action filed against him by consenting to a permanent injunction, a five-year officer-and-director-bar, and by agreeing to pay disgorgement of $7,404, prejudgment interest of $2,647, and a civil penalty of $50,000. The settlement is subject to approval by the United States District Court for the Northern District of Illinois. The Commission's investigation in this matter is continuing. [SEC v. Nicor and Metz, Civil Action No. 07C 1739, USDC, ND IL] (LR-20060; Press Rel. 2007-57) INVESTMENT COMPANY ACT RELEASES LIBERTY ALL-STAR EQUITY FUND, ET AL. An order has been issued on an application filed by Liberty All-Star Equity Fund, et al. under Section 6(c) of the Investment Company Act granting an exemption from Section 15(a) of the Act to permit two registered closed-end investment companies to delay shareholder vote on sub-advisory agreements until the next annual shareholders meeting. The order supersedes prior orders. (Rel. IC-27769 - March 27) SILAS PARTNERS I, LLC, ET AL. A notice has been issued giving interested persons until April 23, 2007, to request a hearing on an application filed by Silas Partners I, LLC et al. for an order to exempt certain investment funds formed for the benefit of eligible current and former employees of Winston & Strawn LLP and its affiliates from certain provisions of the Investment Company Act. Each fund will be an "employees' securities company" as defined in Section 2(a)(13) of the Act. (Rel. IC-27770 - March 27) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change (SR-NYSE-2007-31) filed by the New York Stock Exchange to amend Rule 60 to allow the Exchange to identify its quotation as slow non-firm during the manual reporting of a block- sized transaction 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 April 2, 2007. (Rel. 34-55543) ACCELERATED APPROVAL OF PROPOSED RULE CHANGES The Commission approved a proposed rule change (SR-Amex-2007-07), as amended, filed by the American Stock Exchange revising existing rules for portfolio depositary receipts and index fund shares. Publication is expected in the Federal Register during the week of April 2, 2007. (Rel. 34-55544) The Commission granted accelerated approval to a proposed rule change (SR-NYSE-2007-12), as amended, filed by the New York Stock Exchange to eliminate the requirement that the weighting and calculation methodology for an index underlying a series of investment company units must be one of those specified in Section 703.16(C)(4)(a). Publication is expected in the Federal Register during the week of April 2, 2007. (Rel. 34-55545) The Commission granted accelerated to approval to a proposed rule change (SR-NYSEArca-2007-14) filed by the NYSE Arca to eliminate the requirement that the weighting and calculation methodology for an index underlying a series of Investment Company Units must be one of those specified in Commentary .01(b)(1) to NYSE Arca Equities Rule 5.2(j)(3). Publication is expected in the Federal Register during the week of April 2, 2007. (Rel. 34-55546) 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: . S-3 TRANSMERIDIAN EXPLORATION INC, 2819999091 - 0 ($35,880,000.00) Equity, (File 333-141610 - Mar. 28) (BR. 04A) S-8 RF MONOLITHICS INC /DE/, 4347 SIGMA RD, DALLAS, TX, 75244, 9722332903 - 328,212 ($1,578,699.72) Equity, (File 333-141612 - Mar. 28) (BR. 11B) S-3 CREDIT SUISSE FIRST BOSTON MORTGAGE SECURITIES CORP, 11 MADISON AVENUE, NEW YORK, NY, 10010, 2123252000 - 0 ($1,000,000.00) Mortgage Backed Securities, (File 333-141613 - Mar. 28) (BR. 05D) SB-2 HUDSON HOLDING CORP, 111 TOWN SQUARE PLACE,, SUITE 1500A, JERSEY CITY, NJ, 07310, 201-216-0100 - 11,862,984 ($12,218,873.52) Equity, (File 333-141614 - Mar. 28) (BR. 06A) S-8 DUSA PHARMACEUTICALS INC, 25 UPTON DRIVE, WILMINGTON, MA, 01887, 9786577500 - 0 ($1,285,650.00) Equity, (File 333-141615 - Mar. 28) (BR. 01A) S-3 Zumiez Inc, 6300 MERRILL CREEK PARKWAY, SUITE B, EVERETT, WA, 98203, 425-551-1564 - 0 ($36,630,000.00) Equity, (File 333-141616 - Mar. 28) (BR. 02B) S-8 ORION ETHANOL, INC, 307 S. MAIN STREET, PRATT, KS, 67124, 620-672-2814 - 15,000,000 ($78,000,000.00) Equity, (File 333-141618 - Mar. 28) (BR. 06B) SB-2 GLOBAL GREEN SOLUTIONS INC., 789 WEST PENDER STREET, SUITE 1010, VANCOUVER, A1, V6C 1H2, (604) 408-0153 - 7,978,890 ($8,138,467.80) Equity, (File 333-141619 - Mar. 28) (BR. 04A) S-8 MENTOR CORP /MN/, 201 MENTOR DR, SANTA BARBARA, CA, 93111, 8058796000 - 1,600,000 ($73,936,000.00) Equity, (File 333-141620 - Mar. 28) (BR. 10B) S-8 AMERICAN WOODMARK CORP, 3102 SHAWNEE DRIVE, WINCHESTER, VA, 22601, (540) 665-9100 - 1,370,000 ($51,402,400.00) Equity, (File 333-141621 - Mar. 28) (BR. 06A) S-3ASR HAWAIIAN ELECTRIC INDUSTRIES INC, 900 RICHARDS ST, HONOLULU, HI, 96813, 8085435662 - 0 ($98,550,000.00) Equity, (File 333-141622 - Mar. 28) (BR. 02C) S-8 ADZONE RESEARCH INC, 4062-80 GRUMMAN BLVD, SUITE 201, CALVERTON, NY, 11933, 631-369-1100 - 25,000,000 ($250,000.00) Equity, (File 333-141624 - Mar. 28) (BR. 06C) S-8 INFRASOURCE SERVICES INC, 100 WEST SIXTH STREET, SUITE 300, MEDIA, PA, 19063, 6104808000 - 804,677 ($23,705,784.42) Equity, (File 333-141625 - Mar. 28) (BR. 06B) S-3 ACCENTIA BIOPHARMACEUTICALS INC, 324 SOUTH HYDE PARK AVE, SUITE 350, TAMPA, FL, 33606, 8138642562 - 0 ($38,565,128.00) Equity, (File 333-141626 - Mar. 28) (BR. 01B) S-8 WSB Financial Group, Inc., 607 PACIFIC AVENUE, BREMERTON, WA, 98337, (360) 405-1200 - 0 ($23,213,878.00) Equity, (File 333-141627 - Mar. 28) (BR. 07A) S-8 Complete Production Services, Inc., 11700 OLD KATY ROAD, SUITE 300, HOUSTON, TX, 77079, 281-372-2300 - 145,000 ($725,000.00) Equity, (File 333-141628 - Mar. 28) (BR. 04) S-4 SMURFIT-STONE CONTAINER ENTERPRISES INC, 150 N MICHIGAN AVE, CHICAGO, IL, 60601, 3123466600 - 0 ($675,000,000.00) Debt, (File 333-141630 - Mar. 28) (BR. 03A) S-1 PowerShares DB Commodity Index Tracking Fund, 60 WALL STREET, NEW YORK, NY, 10005, 2122505883 - 0 ($970,800,000.00) Other, (File 333-141631 - Mar. 28) (BR. 08B) 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 ------------------------------------------------------------------------------------------------------- 4301 Inc DE 5.01,5.02,9.01 03/27/07 ABATIX CORP DE 2.02,9.01 03/27/07 ACCENTIA BIOPHARMACEUTICALS INC 2.03,3.02,9.01 03/22/07 ACCO BRANDS CORP DE 2.02,9.01 03/28/07 ADHEREX TECHNOLOGIES INC 2.02,9.01 03/26/07 ADOBE SYSTEMS INC DE 1.01,2.03,9.01 03/26/07 ADTRAN INC DE 5.02 03/27/07 ADVANCED MEDICAL OPTICS INC DE 8.01,9.01 03/27/07 ALFACELL CORP DE 1.01 03/23/07 ALLIED CAPITAL CORP MD 1.01,2.03 03/28/07 Allied Security Holdings LLC DE 4.02 03/28/07 Altra Holdings, Inc. DE 7.01,8.01,9.01 03/28/07 American Home Mortgage Investment Tru DE 8.01,9.01 03/23/07 American Tire Distributors Holdings, 7.01 03/28/07 AMERICANWEST BANCORPORATION WA 5.03,9.01 03/28/07 AMERICANWEST BANCORPORATION WA 5.02 03/27/07 AMERISOURCEBERGEN CORP DE 8.01,9.01 03/28/07 AMPCO PITTSBURGH CORP PA 8.01 03/26/07 Armitage Mining Corp 4.01,9.01 03/09/07 AMEND ARQULE INC DE 5.03,9.01 03/22/07 Asia Interactive Media Inc. NV 5.03,9.01 03/27/07 ASPEN INSURANCE HOLDINGS LTD D0 7.01,9.01 03/28/07 ASTRO MED INC /NEW/ RI 2.02,9.01 03/27/07 ATMEL CORP DE 5.03,9.01 03/23/07 ATS CORP DE 8.01,9.01 03/27/07 ATWOOD OCEANICS INC TX 7.01,9.01 03/28/07 AUTODESK INC DE 5.02,5.03,9.01 03/22/07 AVIGEN INC \DE DE 5.02 03/26/07 AXIS CAPITAL HOLDINGS LTD 8.01,9.01 03/28/07 BARRIER THERAPEUTICS INC DE 8.01 03/27/07 BE AEROSPACE INC DE 8.01,9.01 03/22/07 Bear Stearns Asset Backed Securities DE 9.01 02/28/07 AMEND BECTON DICKINSON & CO NJ 5.02,5.03,9.01 03/27/07 BED BATH & BEYOND INC NY 1.01,9.01 03/22/07 BENIHANA INC DE 5.02,9.01 03/28/07 BIO BRIDGE SCIENCE INC DE 5.02,9.01 03/23/07 BIOJECT MEDICAL TECHNOLOGIES INC OR 2.02,2.05,8.01,9.01 03/27/07 BIOMIMETIC THERAPEUTICS, INC. DE 2.02,9.01 03/28/07 BIOVEST INTERNATIONAL INC DE 2.03,3.02,9.01 03/22/07 BJ SERVICES CO DE 5.02 03/22/07 BlackRock Kelso Capital CORP DE 5.03,7.01,9.01 03/27/07 BLUE COAT SYSTEMS INC DE 2.02,9.01 03/28/07 BLUE COAT SYSTEMS INC DE 2.01,9.01 09/11/06 AMEND BODISEN BIOTECH, INC DE 3.01,9.01 03/22/07 BOSTON LIFE SCIENCES INC /DE DE 1.01,2.03,9.01 03/22/07 BOSTON LIFE SCIENCES INC /DE DE 1.01,2.03,8.01,9.01 03/22/07 BRAINTECH INC NV 3.02 03/22/07 BRIDGFORD FOODS CORP CA 4.02 03/23/07 BRINKS CO VA 5.02,9.01 03/28/07 BROOKLINE BANCORP INC DE 8.01 03/27/07 BROWN FORMAN CORP DE 5.02,9.01 03/22/07 CabelTel International Corp NV 5.03,9.01 03/21/07 CADENCE PHARMACEUTICALS INC 5.02 03/22/07 CALGON CARBON CORPORATION DE 2.02 03/27/07 CAPITALSOURCE INC DE 7.01 03/28/07 CARDINAL COMMUNICATIONS, INC NV 5.02 03/20/07 CBRL GROUP INC TN 7.01,9.01 03/27/07 CFS BANCORP INC IN 7.01,9.01 03/28/07 CHAMPION ENTERPRISES INC MI 1.01,9.01 03/22/07 CHASE BANK USA, NATIONAL ASSOCIATION DE 8.01,9.01 03/28/07 China Opportunity Acquisition Corp. DE 8.01,9.01 03/26/07 CHROMCRAFT REVINGTON INC DE 1.01,8.01,9.01 03/28/07 CINCINNATI FINANCIAL CORP OH 7.01,9.01 03/28/07 CIRCUIT CITY STORES INC VA 2.02,2.05,2.06,9.01 03/28/07 CITIZENS COMMUNICATIONS CO DE 8.01,9.01 03/28/07 CLARCOR INC DE 8.01,9.01 03/27/07 CLEVELAND ELECTRIC ILLUMINATING CO OH 2.03,9.01 03/27/07 CMALT (CitiMortgage Alternative Loan DE 9.01 03/28/07 CNX Gas CORP DE 5.02,9.01 03/23/07 COGENCO INTERNATIONAL INC CO 1.01,3.02,5.03,9.01 03/05/07 AMEND COLDWATER CREEK INC DE 5.02,5.03,9.01 03/23/07 COMVERSE TECHNOLOGY INC/NY/ NY 2.02,9.01 03/22/07 CONSOL ENERGY INC 5.02,9.01 03/23/07 CORCEPT THERAPEUTICS INC 5.02,9.01 03/22/07 COSTCO WHOLESALE CORP /NEW WA 5.02 03/28/07 CROWN MEDIA HOLDINGS INC DE 5.02,9.01 03/28/07 CWHEQ Revolving Home Equity Loan Trus 8.01,9.01 03/28/07 DAG MEDIA INC NY 1.01,5.02,9.01 03/22/07 DANA CORP VA 8.01 03/28/07 DANA CORP VA 7.01,9.01 03/28/07 DATA I/O CORP WA 5.02 03/22/07 DENIM APPAREL GROUP INC NV 5.01,5.02 03/23/07 DENIM APPAREL GROUP INC NV 5.01,5.02 12/03/06 AMEND DENNYS CORP DE 8.01 03/23/07 DIOMED HOLDINGS INC NV 7.01,9.01 03/28/07 DIVERSA CORP DE 1.01,2.03,3.02,8.01,9.01 03/22/07 DOLLAR TREE STORES INC VA 5.02 03/28/07 DREAMS INC UT 7.01,9.01 03/28/07 E DIGITAL CORP DE 1.01,2.03,3.02,7.01,9.01 03/23/07 EAGLE BROADBAND INC TX 1.01,3.02,9.01 03/22/07 Eddie Bauer Holdings, Inc. DE 8.01,9.01 03/28/07 ELECTRO OPTICAL SCIENCES INC /NY 1.01,7.01,9.01 03/26/07 EMAGIN CORP DE 1.01,2.02,4.02,9.01 03/27/07 EMPIRE DISTRICT ELECTRIC CO KS 1.01,2.03,8.01,9.01 03/26/07 ENERGY PARTNERS LTD DE 7.01,9.01 03/27/07 EPL Intermediate, Inc. DE 2.02,9.01 03/22/07 EPOD International Inc 1.01,2.01,8.01,9.01 03/28/07 EXCELSIOR LASALLE PROPERTY FUND INC 5.02 03/23/07 Extra Space Storage Inc. MD 1.01,2.03,9.01 03/27/07 FBL FINANCIAL GROUP INC IA 7.01,9.01 03/28/07 FIRST FINANCIAL BANCORP /OH/ OH 2.02,8.01 03/22/07 First Horizon Asset Sec Mort Pass Thr DE 8.01,9.01 03/26/07 First Horizon Asset Sec Mort Pass Thr DE 8.01,9.01 03/26/07 First Horizon Asset Sec Mort Pass Thr DE 8.01,9.01 03/27/07 First Horizon Asset Sec Mort Pass Thr DE 8.01,9.01 03/26/07 Fit For Business International Inc NV 1.01,2.01,3.02,9.01 03/23/07 FLOW INTERNATIONAL CORP WA 3.01,9.01 03/27/07 FNB BANCORP/CA/ 5.02,9.01 03/28/07 FORCE PROTECTION INC NV 1.01,9.01 03/22/07 FOREST CITY ENTERPRISES INC OH 2.02,9.01 03/27/07 FOREST CITY ENTERPRISES INC OH 2.02,9.01 03/27/07 FREEPORT MCMORAN COPPER & GOLD INC DE 8.01,9.01 03/28/07 FULLER H B CO MN 2.02,9.01 03/27/07 Gaming Partners International CORP NV 3.02 10/23/06 GARMIN LTD 8.01,9.01 03/28/07 GASTAR EXPLORATION LTD 2.02,9.01 03/27/07 GE Capital Credit Card Master Note Tr DE 8.01,9.01 03/28/07 GE Capital Credit Card Master Note Tr DE 8.01,9.01 03/28/07 GENCORP INC OH 2.02,7.01,9.01 03/28/07 GeNOsys, Inc. UT 5.02,8.01,9.01 03/23/07 GENTIVA HEALTH SERVICES INC DE 5.02 03/23/07 Globalstar, Inc. DE 2.02,9.01 03/28/07 GMAC LLC DE 7.01,9.01 03/28/07 GMAC LLC DE 7.01,9.01 03/28/07 GMACM Home Equity Loan Trust 2007-HE1 DE 8.01,9.01 03/28/07 GMACM Home Equity Loan Trust 2007-HE1 DE 8.01,9.01 03/28/07 GOLDEN TELECOM INC DE 1.01,9.01 03/22/07 Google Inc. DE 5.02,9.01 03/22/07 Granite Falls Energy, LLC MN 2.02,5.02 03/15/07 AMEND GREEN MOUNTAIN POWER CORP VT 8.01,9.01 03/26/07 GREENS WORLDWIDE INC AZ 1.01,1.02,2.03,9.01 03/22/07 GSAMP Trust 2007-FM2 DE 8.01,9.01 02/21/07 GULFPORT ENERGY CORP DE 2.02,9.01 03/28/07 HANOVER COMPRESSOR CO / DE 8.01,9.01 03/26/07 HARLAND JOHN H CO GA 8.01,9.01 03/28/07 HARSCO CORP DE 5.02,9.01 03/22/07 HARTMAN COMMERCIAL PROPERTIES REIT TX 7.01,9.01 03/27/07 HAWAIIAN ELECTRIC INDUSTRIES INC HI 2.03,8.01 03/14/07 Hawaiian Telcom Communications, Inc. DE 5.02,9.01 03/23/07 HELIX BIOMEDIX INC DE 3.02 03/26/07 HEMACARE CORP /CA/ CA 1.01,3.03,5.03,9.01 03/26/07 HEMACARE CORP /CA/ CA 2.02,9.01 03/22/07 HEMIS CORP NV 1.01 03/13/07 HEXCEL CORP /DE/ DE 5.02 03/22/07 HICKORY TECH CORP MN 4.01,9.01 03/19/07 AMEND Hill International, Inc. DE 2.02,9.01 03/27/07 HOKU SCIENTIFIC INC DE 1.01,9.01 03/22/07 HOLLY CORP DE 7.01,9.01 03/28/07 Home Equity Mortgage Loan Asset-Backe DE 8.01,9.01 03/13/07 HORIZON BANCORP /IN/ IN 1.02,2.04 03/26/07 HORIZON HEALTH CORP /DE/ DE 8.01,9.01 03/28/07 HOT TOPIC INC /CA/ CA 5.02 03/23/07 HS3 TECHNOLOGIES INC. 3.02 03/22/07 Huron Consulting Group Inc. DE 9.01 01/09/07 AMEND ICF International, Inc. DE 1.01,9.01 03/15/07 Ignis Petroleum Group, Inc. 5.02,9.01 03/01/07 AMEND IMPART MEDIA GROUP INC NV 1.01,3.03,4.02,5.03,9.01 03/22/07 IndyMac Home Equity Mortgage Loan Ass DE 8.01,9.01 03/23/07 INDYMAC MBS INC RESIDENTIAL ASSET SEC 8.01 03/26/07 INKSURE TECHNOLOGIES INC. DE 5.02 03/28/07 INPUT OUTPUT INC DE 1.01,1.02,2.03,3.03,9.01 03/22/07 INTEGRA LIFESCIENCES HOLDINGS CORP DE 8.01,9.01 03/28/07 INTERGROUP CORP DE 3.01,9.01 03/23/07 International Securities Exchange Hol 8.01,9.01 03/01/07 INTERVOICE INC TX 7.01 03/26/07 INTERVOICE INC TX 2.04,9.01 03/23/07 JABIL CIRCUIT INC DE 4.02 03/21/07 JABIL CIRCUIT INC DE 2.05 07/20/06 AMEND JONES APPAREL GROUP INC PA 5.02 03/23/07 JONES APPAREL GROUP INC PA 5.02 03/27/07 JOURNAL REGISTER CO DE 5.02 03/22/07 JPMAC 2007-CH1 DE 8.01,9.01 03/28/07 KBS Real Estate Investment Trust, Inc MD 1.01,2.01 03/22/07 KERYX BIOPHARMACEUTICALS INC DE 1.01,5.02,9.01 03/23/07 KEYSTONE CONSOLIDATED INDUSTRIES INC DE 2.02,7.01,9.01 03/28/07 KILROY REALTY CORP MD 8.01,9.01 03/27/07 KOMAG INC /DE/ DE 1.01,2.03,3.02,8.01,9.01 03/22/07 LANDAMERICA FINANCIAL GROUP INC VA 5.02 03/22/07 LANGER INC NY 2.02,9.01 03/28/07 LAS VEGAS GAMING INC NV 1.01,9.01 03/22/07 LEADIS TECHNOLOGY INC DE 5.02,9.01 03/26/07 LEGACY RESERVES L P 2.02,8.01,9.01 03/26/07 LEGEND INTERNATIONAL HOLDINGS INC DE 1.01,3.02,8.01 11/30/06 LPATH, INC NV 8.01,9.01 03/28/07 MAGNA ENTERTAINMENT CORP DE 1.01,9.01 03/28/07 MARINE GROWTH VENTURES INC 1.01,2.01,2.03,9.01 03/26/07 MARSHALL HOLDINGS INTERNATIONAL, INC. NV 4.01,9.01 02/27/07 MATTEL INC /DE/ DE 1.02 03/26/07 MECHANICAL TECHNOLOGY INC NY 5.02,9.01 03/27/07 MEDIACOM COMMUNICATIONS CORP DE 5.02 03/22/07 MEDICINOVA INC DE 8.01,9.01 03/27/07 MEDQUIST INC NJ 1.01,9.01 03/23/07 Mellanox Technologies, Ltd. L3 5.02,8.01,9.01 03/26/07 MERCURY COMPUTER SYSTEMS INC MA 7.01,9.01 03/28/07 MERRILL LYNCH & CO INC DE 8.01,9.01 03/28/07 METALICO INC 2.02,9.01 03/28/07 METRO ONE TELECOMMUNICATIONS INC OR 1.01,5.02,9.01 03/28/07 MICRON ENVIRO SYSTEMS INC NV 8.01,9.01 03/23/07 MICRON ENVIRO SYSTEMS INC NV 8.01,9.01 03/28/07 MIDDLESEX WATER CO NJ 5.02 03/28/07 MIGO SOFTWARE, INC. DE 2.02,9.01 03/27/07 MILLENNIUM BANKSHARES CORP VA 5.02 03/22/07 MOTORSPORTS EMPORIUM, INC. NV 5.02 03/14/07 MSX INTERNATIONAL INC DE 1.01,2.03,8.01,9.01 03/22/07 MULTI FINELINE ELECTRONIX INC 8.01,9.01 03/28/07 MULTI TECH INTERNATIONAL CORP NV 1.02 03/24/06 NATIONAL CITY AUTO RECEIVABLES TRUST 8.01,9.01 03/15/07 National Health Partners Inc 7.01,9.01 03/28/07 NATURAL HEALTH TRENDS CORP DE 2.02,9.01 03/27/07 NELNET INC NE 5.02 03/22/07 NEOGEN CORP MI 2.02,9.01 03/27/07 NeuroMetrix, Inc. 2.02,4.02 03/27/07 NEW CENTURY FINANCIAL CORP MD 8.01 03/26/07 NNN Healthcare/Office REIT, Inc. MD 9.01 03/09/07 AMEND NNN Healthcare/Office REIT, Inc. MD 9.01 03/20/07 AMEND NOBLE INTERNATIONAL, LTD. DE 2.02,9.01 03/28/07 NORFOLK SOUTHERN CORP VA 8.01,9.01 03/27/07 NORTEL NETWORKS CORP 1.01,2.03,9.01 03/22/07 NORTEL NETWORKS LTD 1.01,2.03,9.01 03/22/07 NORTH STATE BANCORP NC 7.01,9.01 03/28/07 NORTHFIELD LABORATORIES INC /DE/ DE 5.02,9.01 03/27/07 NOVASTAR FINANCIAL INC MD 5.02,9.01 03/23/07 Nuance Communications, Inc. DE 2.01,5.02,9.01 03/22/07 NUCRYST Pharmaceuticals Corp. A0 8.01,9.01 03/21/07 NYSE Euronext, Inc. DE 8.01,9.01 03/28/07 NYSE Group, Inc. DE 8.01,9.01 03/28/07 O2DIESEL CORP 2.02,9.01 03/28/07 OCTILLION CORP 7.01,9.01 03/19/07 Odimo INC DE 8.01 03/27/07 ONLINE RESOURCES CORP DE 4.01,9.01 03/28/07 Onstream Media CORP FL 1.01,2.01,3.02,7.01,9.01 03/26/07 Onstream Media CORP FL 1.01,2.01,3.02,7.01,9.01 03/06/07 AMEND OPTIMER PHARMACEUTICALS INC 2.02,9.01 03/28/07 ORIENTAL FINANCIAL GROUP INC PR 8.01 03/01/07 ORTHOVITA INC 5.02,9.01 03/27/07 PAETEC Holding Corp. 5.02,9.01 03/25/07 PAYCHEX INC DE 2.02 03/28/07 PENN NATIONAL GAMING INC PA 1.01 03/23/07 People's United Financial, Inc. DE 7.01,9.01 03/26/07 PETRO STOPPING CENTERS L P DE 2.02,9.01 03/27/07 PHARMACOPEIA DRUG DISCOVERY INC DE 8.01,9.01 03/28/07 PHILADELPHIA CONSOLIDATED HOLDING COR PA 1.01 03/24/07 PIER 1 IMPORTS INC/DE DE 8.01,9.01 03/27/07 PIONEER COMPANIES INC DE 1.01,2.03,3.02,7.01,9.01 03/26/07 PLANGRAPHICS INC CO 5.02 03/22/07 PLASTINUM CORP DE 5.02 03/27/07 PNC FINANCIAL SERVICES GROUP INC PA 3.02,5.03,9.01 03/22/07 PPL CORP PA 5.02,7.01,9.01 03/28/07 Precision Aerospace Components, Inc. DE 8.01 03/28/07 Premier Commercial Bancorp CA 2.02,9.01 03/27/07 PRESSURE BIOSCIENCES INC MA 1.01,8.01,9.01 03/27/07 PRINCIPAL LIFE INSURANCE CO IA 9.01 03/23/07 PRINCIPAL LIFE INSURANCE CO IA 9.01 03/23/07 PRINCIPAL LIFE INSURANCE CO IA 9.01 03/23/07 PROGRESS SOFTWARE CORP /MA MA 5.02,9.01 03/22/07 PROVIDENCE SERVICE CORP DE 5.02,9.01 03/22/07 PSS WORLD MEDICAL INC FL 5.02,9.01 03/27/07 QUAKER CHEMICAL CORP PA 5.02,9.01 03/23/07 RALI Series 2007-QH3 Trust DE 8.01,9.01 03/28/07 RBS GLOBAL INC DE 2.01,9.01 02/07/07 RED HAT INC DE 5.02 03/22/07 RESIDENTIAL CAPITAL, LLC DE 7.01,9.01 03/28/07 RESOURCES CONNECTION INC DE 2.02,9.01 03/28/07 Revolutions Medical CORP NV 2.01,3.02,9.01 03/26/07 REX STORES CORP DE 2.02,9.01 03/28/07 RF MICRO DEVICES INC NC 8.01,9.01 03/28/07 RF MICRO DEVICES INC NC 8.01,9.01 03/28/07 ROBBINS & MYERS INC OH 5.02 03/22/07 ROYAL GOLD INC DE 1.01 02/28/07 AMEND S3 INVESTMENT COMPANY, INC. CA 5.02 03/15/07 SABRE HOLDINGS CORP DE 1.01,5.02,9.01 03/27/07 SAMARITAN PHARMACEUTICALS INC NV 1.01,7.01,9.01 03/28/07 SATCON TECHNOLOGY CORP DE 2.02,9.01 03/22/07 SELECT MEDICAL CORP DE 1.01,7.01,9.01 03/26/07 Shire plc 8.01,9.01 03/28/07 SMART Modular Technologies (WWH), Inc 2.02,9.01 03/28/07 SMITH & WESSON HOLDING CORP NV 9.01 01/03/07 AMEND SONIC CORP DE 2.02,9.01 02/28/07 SOUTHERN CO DE 8.01,9.01 03/20/07 SOUTHERN NATURAL GAS CO DE 1.01,2.03,9.01 03/26/07 SOUTHWEST BANCORP INC OK 1.01,5.02 03/22/07 Spansion Inc. DE 1.01,1.02 03/22/07 SPECIALIZED HEALTH PRODUCTS INTERNATI DE 1.01,9.01 12/05/05 AMEND STAR SCIENTIFIC INC DE 5.02,9.01 03/23/07 STERLING FINANCIAL CORP /PA/ PA 1.01,1.02,2.03,2.04,3.02,5.02, 03/22/07 9.01 STRATEGIC DISTRIBUTION INC DE 8.01 03/28/07 SUBURBAN PROPANE PARTNERS LP DE 5.02 03/22/07 SUN RIVER ENERGY, INC CO 4.02 03/28/07 SUNRISE ENERGY RESOURCES INC DE 1.01,3.02,9.01 03/26/07 SYNNEX CORP DE 1.01,5.02,9.01 03/23/07 SYNOPSYS INC DE 5.02 03/22/07 TARRAGON CORP NV 7.01,8.01,9.01 03/28/07 TARRANT APPAREL GROUP CA 5.02 03/28/07 TECUMSEH PRODUCTS CO MI 7.01,9.01 03/22/07 TERAYON COMMUNICATION SYSTEMS DE 1.01,1.02,8.01 03/22/07 TIDEWATER INC DE 8.01,9.01 03/27/07 TIER TECHNOLOGIES INC DE 1.01,9.01 03/23/07 TIVO INC DE 1.01 03/21/07 Tootie Pie Company, Inc. TX 5.02,9.01 03/22/07 TRACTOR SUPPLY CO /DE/ DE 5.02 03/26/07 TRANSCEND SERVICES INC DE 5.02 02/20/07 TRI-S SECURITY CORP GA 2.02,9.01 03/27/07 TRIBEWORKS INC DE 4.02 12/22/06 AMEND TRIPOS INC UT 1.01,9.01 03/23/07 Triton Petroleum Group Inc 8.01 03/27/07 TRONOX INC DE 7.01,9.01 03/22/07 TUFCO TECHNOLOGIES INC DE 4.01,9.01 03/19/07 AMEND U-Store-It Trust MD 9.01 03/28/07 U-Store-It Trust MD 5.02,9.01 03/22/07 U-Store-It Trust MD 1.01,9.01 07/13/06 AMEND UFP TECHNOLOGIES INC DE 5.02,9.01 03/22/07 UNIFIRST CORP MA 2.02,9.01 02/24/07 UNION BANKSHARES CO/ME ME 5.03,9.01 10/19/05 UNITED FUEL & ENERGY CORP NV 2.02,9.01 03/28/07 UNITED GUARDIAN INC DE 2.02,9.01 12/31/06 UNITED STATIONERS INC DE 1.01,2.03,9.01 03/23/07 UNITED SURGICAL PARTNERS INTERNATIONA DE 9.01 03/28/07 UNIVERSAL AMERICAN FINANCIAL CORP NY 1.01,2.03,9.01 03/22/07 UNIVERSAL COMPRESSION HOLDINGS INC DE 8.01,9.01 03/27/07 US DATAWORKS INC NV 1.01 03/22/07 USG CORP DE 5.02,9.01 03/23/07 VALENTIS INC DE 1.01,9.01 03/28/07 VALLEY FINANCIAL CORP /VA/ VA 5.02 03/28/07 VIVUS INC CA 1.01,3.03,5.03,8.01,9.01 03/26/07 VYYO INC DE 1.01,2.03,3.02,9.01 03/28/07 Washington Mutual Asset-Backed Certif DE 9.01 03/28/07 Washington Mutual Mortgage Pass-Throu DE 6.01 03/27/07 WASTE SERVICES, INC. A6 7.01,9.01 03/28/07 WELLS FARGO & CO/MN DE 9.01 03/28/07 Wells Fargo Mortgage Backed Securitie DE 9.01 03/28/07 Wells Fargo Mortgage Backed Securitie DE 9.01 03/28/07 Western Refining, Inc. DE 5.02,9.01 03/26/07 WHITNEY HOLDING CORP LA 5.02,9.01 03/28/07 WIRELESS FACILITIES INC DE 3.01,9.01 03/22/07 WORLDTRADESHOW COM INC 1.01,9.01 03/27/07 WYETH DE 2.03,8.01,9.01 03/22/07 XCEL ENERGY INC MN 8.01 03/26/07 XCEL ENERGY INC MN 8.01,9.01 03/23/07 XECHEM INTERNATIONAL INC DE 4.01,9.01 03/15/07 AMEND XSUNX INC CO 1.01,9.01 03/27/07 Zandaria Ventures Inc. NV 5.01 03/27/07