SEC NEWS DIGEST Issue 2007-64 April 4, 2007 COMMISSION ANNOUNCEMENTS RICHARD SENNETT NAMED DIVISION OF INVESTMENT MANAGEMENT CHIEF ACCOUNTANT The Commission today announced the appointment of Richard F. Sennett as Chief Accountant of the Division of Investment Management. As Chief Accountant, Mr. Sennett will be primarily responsible for oversight of the financial reporting and accounting practices of registered investment companies. Since 2002 Mr. Sennett has been an Assistant Chief Accountant in the Division of Investment Management where he has worked on a variety of accounting issues related to investment companies, and was instrumental in the development and implementation of the Division's Sarbanes-Oxley annual report review process. Prior to coming to the Commission, he was Vice President and Senior Manager for Fund Accounting at Deutsche Bank Global Fund Services. Andrew J. Donohue, Director of the Division of Investment Management, said, "Rick brings a vast amount of investment company accounting knowledge and experience to the position of Chief Accountant. He has helped us work through many challenging and complex matters, and I am glad to have him head up our accounting program." Mr. Sennett, 36, graduated with a Bachelor of Business Administration degree in accounting from Loyola College in Maryland in 1992 and is a Certified Public Accountant. He succeeds Brian Bullard who left the Commission in December 2006. (Press Rel. 2007-61) SEC COMMISSIONERS ENDORSE IMPROVED SARBANES-OXLEY IMPLEMENTATION TO EASE SMALLER COMPANY BURDENS, FOCUSING EFFORT ON 'WHAT TRULY MATTERS' The SEC's Commissioners today endorsed the recommendations of the agency's professional staff to eliminate waste and duplication in the Sarbanes-Oxley compliance exercise, in a move that will particularly benefit smaller companies. The Commissioners urged the SEC staff to continue to work closely with the Public Company Accounting Oversight Board (PCAOB) to make the internal controls provisions of Section 404 of the Sarbanes-Oxley Act of 2002 more efficient and cost effective. Under the Sarbanes-Oxley Act, PCAOB audit standards must first be approved by the SEC and cannot take effect without a vote of the Commission. The Commission expects the new PCAOB standard will be submitted for SEC review by the end of May or early June, in time for the 2007 financial statement audits. "These needed improvements in the Sarbanes-Oxley process are especially urgent for smaller companies, who will begin complying with Section 404 this year," said SEC Chairman Christopher Cox. "The result of the new auditing standard for 404, together with the SEC's new guidance to management, should make the internal control review and audit more efficient by focusing the effort on what truly matters to the integrity of the financial statements," he added. The Commission's open meeting featured presentations by Mark W. Olson, Chairman of the PCAOB, which is writing a new standard for auditor compliance under Section 404, and Jeffrey Steinhoff, Managing Director for Financial Management and Assurance of the Government Accountability Office, which has studied the impact of Section 404 on smaller public companies. The SEC's Office of the Chief Accountant also provided the Commission its analysis of the public comments on the PCAOB proposal and the Commission's proposed guidance for public company management. The Commission's direction to its staff will focus the remaining work in four areas: aligning the PCAOB's new auditing standard (AS-5) with the SEC's proposed new management guidance under Section 404, particularly with regard to prescriptive requirements, definitions and terms; scaling the 404 audit to account for the particular facts and circumstances of companies, particularly smaller companies, encouraging auditors to use professional judgment in the 404 process, particularly in using risk-assessment; and following a principles- based approach to determining when and to what extent the auditor can use the work of others. The Commission's open meeting was a continuation of the collaborative process simultaneously announced by the SEC and the PCAOB in May 2006. Today's actions will help insure that the SEC can swiftly approve the new audit standard when the PCAOB transmits it for agency consideration, as is expected in coming weeks. (Press Rel. 2007-62) ENFORCEMENT PROCEEDINGS IN THE MATTER OF KENNTH KO On April 3, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934 and Notice of Hearing (Order) against Kenneth Ko (Ko). In the Order, the Division of Enforcement alleges that on June 7, 2006, Ko pled guilty to obstruction of justice under 18 U.S.C. § 1505 before the U.S. District Court for the Northern District of Illinois in United States v. Ko, Crim. Indictment No. 1:05-CV-901. The Division of Enforcement alleges that the counts of the criminal indictment to which Ko pled guilty alleged, inter alia, that Ko corruptly and knowingly endeavored to influence, obstruct and impede the due and proper administration of law before the Commission by knowingly making false statements under oath to Commission staff members investigating a broker-dealer formerly registered with the Commission, John Dawson and Associates, Inc. (JDAI), and certain JDAI officers, directors and employees. The Division of Enforcement further alleges that on Aug. 26, 2006, a judgment in the criminal case was entered against Ko. The Division of Enforcement alleges that Ko was sentenced to a term of imprisonment for one month and supervised release for a period of two years. A hearing will be scheduled before an administrative law judge to determine whether the allegations contained in the Order are true, to provide the Respondent an opportunity to dispute these allegations, and to determine what, if any, remedial sanctions are appropriate and in the public interest. The Order requires the Administrative Law Judge to issue an initial decision no later than 210 days from the date of service of this Order, pursuant to Rule 360(a)(2) of the Commission's Rules of Practice. (Rel. 34-55572; File No. 3-12606) IN THE MATTER OF ANTHONY COPPOLA On April 3, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934, Making Findings, and Imposing Remedial Sanctions (Order) against Anthony Coppola (Coppola). The Order finds that on April 12, 2006, Coppola pled guilty to obstruction of justice under 18 U.S.C. § 1505 before the U.S. District Court for the Northern District of Illinois in United States v. Coppola, Crim. Indictment No. 1:04-CV-1009. The counts of the criminal indictment to which Coppola pled guilty alleged, inter alia, that Coppola corruptly and knowingly endeavored to influence, obstruct and impede the due and proper administration of law before the Commission by knowingly making false statements under oath to Commission staff members investigating a broker-dealer formerly registered with the Commission, John Dawson and Associates, Inc. (JDAI), and certain JDAI officers, directors and employees. The Order also finds that on July 19, 2006, a judgment in the criminal case was entered against Coppola. The Order finds that Coppola was sentenced to a term of probation for a period of four years and home detention with electronic monitoring for a period of six months. Based on the above, the Order bars Coppola from association with any broker or dealer. Coppola consented to the issuance of the Order. (Rel. 34-55573; File No. 3-12607) INVESTMENT COMPANY ACT RELEASES NOTICES OF DEREGISTRATION UNDER THE INVESTMENT COMPANY ACT For the month of March 2007, a notice has been issued giving interested persons until April 25, 2007, to request a hearing on any of the following applications for an order under Section 8(f) of the Investment Company Act declaring that the applicant has ceased to be an investment company: The Preferred Group of Mutual Funds [File No. 811-6602] AIM Floating Rate Fund [File No. 811-9797] Pioneer Balanced Fund [File No. 811-1605] Pioneer America Income Trust [File No. 811-5516] Pioneer Europe Select Fund [File No. 811-10111] Pioneer Small Company Fund [File No. 811-7339] BlackRock U.S. Government Fund [File No. 811-4077] BlackRock Short Term U.S. Government Fund, Inc. [File No. 811-6304] BlackRock U.S. High Yield Fund, Inc. [File No. 811-8699] Master U.S. High Yield Trust [File No. 811-10019] Merrilll Lynch Disciplined Equity Fund, Inc. [File No. 811-9299] Pioneer Limited Maturity Bond Fund [File No. 811-6657] ACM Government Opportunity Fund, Inc. [File No. 811-5595] AIM Combination Stock & Bond Funds [File No. 811-8066] Sentinel Pennsylvania Tax-Free Trust [File No. 811-4781] Bailard Opportunity Fund Group, Inc. [File No. 811-6146] Smith Barney Fund of Stripped Zero US Treasury Securities [File No. 811-4324] Smith Barney Fund of Stripped Zero Coupon US Treasury Securities [File No. 811-4583] Liberty-Stein Roe Advisor Trust [File No. 811-7955] (Rel. IC-27771 - March 30) FIRST TRUST EXCHANGE-TRADED FUND, ET AL. A notice has been issued giving interested persons until April 24, 2007, to request a hearing on an application filed by First Trust Exchange-Traded Fund, et al. for an order to amend a prior order that permits (a) open-end management investment companies that include series based on domestic equity securities indexes, to issue shares of limited redeemability that would trade in the secondary market at negotiated prices; (b) dealers to sell shares of the series in the secondary market unaccompanied by a prospectus when prospectus delivery is not required by the Securities Act of 1933; and (c) certain affiliated persons of the series to deposit securities into, and receive securities from, the series. The amended order would permit the open-end management investment companies to offer series based on foreign equity securities indexes. In addition, the amended order would delete a condition related to future relief and amend another condition in the prior order. (Rel. IC-27772 - March 30) VANGUARD BOND INDEX FUNDS, ET AL. An order has been issued on an application filed by Vanguard Bond Index Funds, et al. The order permits: (a) certain open-end management investment companies, whose series consist of the component securities of certain fixed income securities indices, to issue a class of shares of limited redeemability that would trade in the secondary market at negotiated prices; (b) dealers to sell shares of the series in the secondary market unaccompanied by a prospectus when prospectus delivery is not required by the Securities Act of 1933; and (c) certain affiliated persons of the series to deposit securities into, and receive securities from, the series. (Rel. IC-27773 - April 2) SELF-REGULATORY ORGANIZATIONS PROPOSED RULE CHANGE The Philadelphia Stock Exchange filed a proposed rule change (SR-Phlx- 2006-87) and Amendment Nos. 1 and 2 thereto relating to Options Exchange Officials. Publication is expected in the Federal Register during the week of April 2. (Rel. 34-55552) ACCELERATED APPROVAL OF PROPOSED RULE CHANGE The Commission granted accelerated approval of a proposed rule change (SR-OCC-2007-04) filed by The Options Clearing Corporation. The proposed rule change amends OCC's Rule 611, Segregation of Long Option Positions, to allow a clearing member to instruct OCC to unsegregate a long options position that is carried in a customer's portfolio margining account. Publication is expected in the Federal Register during the week of April 2. (Rel. 34-55565) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change filed by NYSE Arca relating to technical amendments to the amended and restated certificate of incorporation of NYSE Euronext (SR-NYSEArca-2007-33) 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 April 2. (Rel. 34-55566) 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-8 Tank Sports, Inc., 10925 SCHMIDT ROAD, EL MONTE, CA, 91733, 626-350-4039 - 3,000,000 ($2,250,000.00) Other, (File 333-141822 - Apr. 3) (BR. 02A) S-8 ADVANCED MEDICAL OPTICS INC, 1700 E. ST. ANDREW PL., SANTA ANA, CA, 92705, 714-247-8200 - 0 ($81,278,496.40) Equity, (File 333-141823 - Apr. 3) (BR. 10A) S-8 LEGACY RESERVES L P, 303 W WALL ST SUITE 1600, MIDLAND, TX, 79701, 432-682-2516 - 1,926,134 ($49,605,020.78) Limited Partnership Interests, (File 333-141824 - Apr. 3) (BR. 04A) S-4 FAIRPOINT COMMUNICATIONS INC, 521 EAST MOREHEAD ST, STE 250, CHARLOTTE, NC, 28202, 7043448150 - 0 ($1,211,914,000.00) Equity, (File 333-141825 - Apr. 3) (BR. 11A) S-3 ev3 Inc., 9600 54TH AVENUE NORTH, SUITE 100, PLYMOUTH, MN, 55442-2111, (763) 398-7000 - 0 ($202,000,000.00) Equity, (File 333-141826 - Apr. 3) (BR. 10B) S-8 Triangle Capital CORP, 3600 GLENWOOD AVENUE, SUITE 104, RALEIGH, NC, 27612, 9197194770 - 0 ($12,402,000.00) Equity, (File 333-141827 - Apr. 3) (BR. 16) N-2 HERCULES TECHNOLOGY GROWTH CAPITAL INC, 525 UNIVERSITY AVE., SUITE 700, PALO ALTO, CA, 94301, 650-798-5164 - 12,026,751 ($165,548,227.00) Equity, (File 333-141828 - Apr. 3) (BR. 18) S-8 Lake Shore Bancorp, Inc., 125 EAST FOURTH STREET, DUNKIRK, NY, 14048, 716-366-4070 - 0 ($5,004,300.52) Equity, (File 333-141829 - Apr. 3) (BR. 07C) SB-2 Conmed Healthcare Management, Inc., 9375 CHESAPEAKE STREET, SUITE 203, LA PLATA,, MD, 20646, 5152221717 - 8,300,000 ($26,975,000.00) Equity, (File 333-141830 - Apr. 3) (BR. 09B) F-3 PARAMOUNT ENERGY TRUST, 500 630 4TH AVENUE SW, CALGARY, ALBERTA CANADA, A0, 00000, 4032694400 - 4,000,000 ($33,120,000.00) Equity, (File 333-141831 - Apr. 3) (BR. 04C) S-4 AVIS BUDGET GROUP, INC., 6 SYLVAN WAY, PARSIPPANY, X1, 07054, 973-496-2579 - 0 ($1,000,000,000.00) Non-Convertible Debt, (File 333-141832 - Apr. 3) (BR. 05A) S-8 METHANEX CORP, 1800 WATERFRONT CENTER, 200 BURRARD STREET, VANCOUVER BC CANADA, A1, 00000, 6046847500 - 5,250,000 ($118,020,000.00) Equity, (File 333-141833 - Apr. 3) (BR. 06C) N-2 ALLIED CAPITAL CORP, 1919 PENNSYLVANIA AVENUE NW, WASHINGTON, DC, 20006, 2023311112 - 0 ($1,380,000,000.00) Debt, (File 333-141847 - Apr. 3) (BR. 16) N-2 ALLIED CAPITAL CORP, 1919 PENNSYLVANIA AVENUE NW, WASHINGTON, DC, 20006, 2023311112 - 0 ($610,207,950.00) Equity, (File 333-141848 - Apr. 3) (BR. 16) S-3 VION PHARMACEUTICALS INC, 4 SCIENCE PARK, NEW HAVEN, CT, 06511, 2034984210 - 0 ($104,068,566.00) Other, (File 333-141849 - Apr. 3) (BR. 01C) S-8 SPEEDUS CORP, 9 DESBROSSES STREET, SUITE 402, NEW YORK, NY, 10013, 8887733669 - 2,000,000 ($2,500,000.00) Equity, (File 333-141852 - Apr. 3) (BR. 11B) S-1 SMART ONLINE INC, 2530 MERIDIAN PARKWAY, DURHAM, NC, 27713, 919-806-4521 - 7,106,971 ($19,541,763.00) Equity, (File 333-141853 - Apr. 3) (BR. 03A) S-8 AKAMAI TECHNOLOGIES INC, 8 CAMBRIDGE CENTER, CAMBRIDGE, MA, 02142, 6174443000 - 396,656 ($1,709,587.36) Equity, (File 333-141854 - Apr. 3) (BR. 08A) SB-2 Gemco Minerals, Inc., #203 - 20489 56TH AVENUE, LANGLEY, A1, V3A 3Y6, 866-848-2940 - 16,274,144 ($159.02) Equity, (File 333-141855 - Apr. 3) (BR. 10B) S-1 Compass Diversified Trust, 61 WILTON ROAD, WESTPORT, CT, 06880, 203-221-1703 - 0 ($156,400,000.00) Other, (File 333-141856 - Apr. 3) (BR. 11A) S-8 BLUE RIDGE REAL ESTATE CO, PO BOX 707, BLAKESLEE, PA, 18610, 7174438433 - 21,500 ($812,700.00) Equity, (File 333-141857 - Apr. 3) (BR. 08C) S-3 CORNING NATURAL GAS CORP, 330 W WILLIAM ST, P O BOX 58, CORNING, NY, 14830, 6079363755 - 1,013,836 ($18,249,048.00) Equity, (File 333-141858 - Apr. 3) (BR. 02A) S-3 VIASAT INC, 6155 EL CAMINO REAL, CARLSBAD, CA, 92009, 760-476-2200 - 0 ($200,000,000.00) Other, (File 333-141859 - Apr. 3) (BR. 11C) F-1 Acorn International, Inc., 12/F, XINYIN BUILDING, 888 YI SHAN ROAD, SHANGHAI, F4, 200233, 8621-5464-4600 - 0 ($128,250,000.00) ADRs/ADSs, (File 333-141860 - Apr. 3) (BR. ) S-3 AMREP CORP., 300 ALEXANDER PARK, SUITE 204, PRINCETON, NJ, 08540, (609) 716-8200 - 0 ($185,203,500.00) Unallocated (Universal) Shelf, (File 333-141861 - Apr. 3) (BR. 08C) S-3 GOODRICH PETROLEUM CORP, 808 TRAVIS, SUITE 1320, HOUSTON, TX, 77002, 7137809494 - 0 ($175,000,000.00) Debt Convertible into Equity, (File 333-141862 - Apr. 3) (BR. 04B) S-3ASR BORDERS GROUP INC, 100 PHOENIX DRIVE, ANN ARBOR, MI, 48108, (734) 477-1100 - 0 ($0.00) Equity, (File 333-141863 - Apr. 3) (BR. 02B) 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 AARON RENTS INC GA 5.02 03/28/07 Access Plans USA, Inc. OK 2.02 04/02/07 ACCREDITED HOME LENDERS HOLDING CO DE 4.01,9.01 03/27/07 AMEND Accredited Mortgage Loan REIT Trust MD 4.01,9.01 03/27/07 AMEND Aces Wired Inc NV 8.01 03/08/07 ACURA PHARMACEUTICALS, INC NY 1.01 03/30/07 AMEND ADTRAN INC DE 5.02 03/29/07 ADVANCED MEDICAL OPTICS INC DE 1.01,2.01,2.03,9.01 04/02/07 ADVANSTAR COMMUNICATIONS INC NY 2.02,9.01 04/03/07 AIRGAS INC DE 1.01,9.01 03/29/07 ALABAMA POWER CO AL 8.01,9.01 04/03/07 ALESCO FINANCIAL INC 1.01,2.03,9.01 03/27/07 ALEXION PHARMACEUTICALS INC DE 1.02 03/30/07 ALLIANCE PHARMACEUTICAL CORP NY 2.02,9.01 04/02/07 ALLIED CAPITAL CORP MD 5.02,9.01 03/29/07 Allis Chalmers Energy Inc. DE 5.02,9.01 04/01/07 Alpha Security Group CORP DE 8.01,9.01 03/28/07 Alternative Loan Trust 2007-OA7 9.01 03/30/07 Altra Holdings, Inc. DE 1.01,8.01,9.01 04/03/07 ALTRIA GROUP, INC. VA 1.01,2.03,9.01 03/29/07 AMBASSADORS INTERNATIONAL INC DE 1.01,2.03,3.02,9.01 03/28/07 AMERICA SERVICE GROUP INC /DE DE 8.01,9.01 04/02/07 AMERICAN BANK NOTE HOLOGRAPHICS INC DE 2.02,9.01 03/30/07 American Caresource Holdings, Inc. DE 2.02,9.01 04/02/07 AMERICAN DENTAL PARTNERS INC DE 1.02,9.01 03/28/07 AMERICAN ELECTRIC POWER CO INC NY 8.01 04/02/07 AMERICAN ELECTRIC POWER CO INC NY 7.01 04/03/07 AMERICAN HOMEPATIENT INC DE 8.01,9.01 04/03/07 AMERICAN REAL ESTATE PARTNERS L P DE 5.02 03/28/07 American Unity Investments, Inc. FL 5.02,8.01 03/30/07 AMERICANWEST BANCORPORATION WA 5.02 04/01/07 AMEND AMERIGROUP CORP 1.01,2.03,3.02,9.01 03/28/07 AMERISOURCEBERGEN CORP DE 8.01,9.01 04/03/07 AMERITYRE CORP NV 1.02,3.02,8.01 03/31/07 AMF BOWLING WORLDWIDE INC DE 5.02 03/29/07 AMSURG CORP TN 7.01,9.01 04/03/07 ANGEION CORP/MN MN 5.02,8.01 03/28/07 API Nanotronics Corp. DE 3.02 02/16/07 APOLLO GOLD CORP 2.02,9.01 03/03/07 APPLIANCE RECYCLING CENTERS OF AMERIC MN 2.02,9.01 03/29/07 ARBIOS SYSTEMS INC DE 7.01,9.01 04/03/07 ARISTOTLE CORP DE 2.02,9.01 04/02/07 ARMSTRONG HOLDINGS INC /PA/ PA 1.01,9.01 04/02/07 ARMSTRONG WORLD INDUSTRIES INC PA 1.01,2.02,9.01 04/02/07 ASTEA INTERNATIONAL INC DE 2.02,9.01 04/02/07 ATLANTIC COAST FEDERAL CORP X1 3.01,9.01 04/02/07 ATLANTIS PLASTICS INC FL 2.02,9.01 04/03/07 ATLAS AIR WORLDWIDE HOLDINGS INC DE 7.01,9.01 04/03/07 ATMOS ENERGY CORP TX 1.01,2.03,9.01 03/30/07 AUTO UNDERWRITERS OF AMERICA, INC. 3.02,5.02 03/30/07 AVIS BUDGET GROUP, INC. DE 7.01,9.01 04/03/07 BACK YARD BURGERS INC DE 2.02,8.01,9.01 03/30/07 BEACON ROOFING SUPPLY INC 2.01,9.01 04/02/07 Bear Stearns Asset Backed Securities DE 9.01 03/15/07 BELL INDUSTRIES INC /NEW/ CA 2.02,9.01 04/03/07 BION ENVIRONMENTAL TECHNOLOGIES INC CO 1.01,9.01 04/03/07 BLONDER TONGUE LABORATORIES INC DE 2.02,9.01 04/03/07 BLUE HOLDINGS, INC. NV 5.02,9.01 03/28/07 BORDERS GROUP INC MI 7.01,9.01 04/03/07 BOSTON BEER CO INC MA 1.01,7.01 03/28/07 BPI Energy Holdings, Inc. 8.01,9.01 04/02/07 BRANDPARTNERS GROUP INC DE 1.01,9.01 03/28/07 BRAZAURO RESOURCES CORP 7.01 04/03/07 BRIGHTEC, INC NV 1.01,3.02,8.01,9.01 03/30/07 BRISTOL MYERS SQUIBB CO DE 8.01 03/21/07 BROADCASTER INC CA 4.01,9.01 03/16/07 AMEND BROWN FORMAN CORP DE 1.01,2.03,9.01 03/28/07 BROWN FORMAN CORP DE 9.01 01/18/07 AMEND BULLION RIVER GOLD CORP 1.01,2.03,9.01 03/30/07 BULLION RIVER GOLD CORP 1.01,2.03,9.01 03/30/07 Bunge LTD 2.02,9.01 04/03/07 BUSINESS OBJECTS S.A. 8.01,9.01 04/02/07 CAL MAINE FOODS INC DE 2.02,9.01 04/02/07 AMEND CAMPBELL ALTERNATIVE ASSET TRUST DE 8.01 04/01/07 CAMPBELL FUND TRUST MD 3.02,8.01 04/01/07 CAMPBELL STRATEGIC ALLOCATION FUND LP DE 8.01 04/01/07 CANO PETROLEUM, INC 7.01,9.01 04/03/07 CANTERBURY PARK HOLDING CORP MN 2.02,9.01 03/28/07 CATHAY GENERAL BANCORP DE 8.01 02/01/07 CBRE Realty Finance Inc 8.01,9.01 04/02/07 Celanese CORP DE 5.02,9.01 04/02/07 CELL GENESYS INC DE 8.01 04/03/07 CENTERSTATE BANKS OF FLORIDA INC FL 2.01,9.01 04/03/07 CENTEX CORP NV 2.01,5.02,9.01 03/30/07 CHANNELL COMMERCIAL CORP DE 2.02,3.01 03/30/07 CHENIERE ENERGY INC DE 5.02,9.01 03/28/07 CHEVRON CORP DE 5.02 03/28/07 CHINA AGRITECH INC 2.02,9.01 04/03/07 CHINA BAK BATTERY INC NV 4.01 03/28/07 CHINA BIOPHARMACEUTICALS HOLDINGS INC DE 2.02,9.01 04/03/07 CHINA BIOPHARMACEUTICALS HOLDINGS INC DE 4.02 03/15/07 AMEND CLEAN DIESEL TECHNOLOGIES INC DE 2.02,9.01 04/03/07 CLEAN ENERGY COMBUSTION SYSTEMS INC DE 4.01,9.01 03/26/07 CLEVELAND CLIFFS INC OH 8.01 04/03/07 CMS ENERGY CORP MI 1.01,9.01 03/30/07 COATES INTERNATIONAL LTD \DE\ DE 5.02 03/28/07 COCA COLA ENTERPRISES INC DE 8.01,9.01 04/03/07 COHU INC DE 8.01,9.01 03/30/07 Cold Spring Capital Inc. DE 5.02 04/02/07 COMFORT SYSTEMS USA INC 1.01,9.01 03/28/07 COMMUNITY TRUST BANCORP INC /KY/ KY 1.01,1.02 03/31/07 COMPOSITE TECHNOLOGY CORP NV 1.01,3.02,9.01 03/28/07 COMPUDYNE CORP NV 2.02,9.01 04/02/07 CONSOLIDATED TOMOKA LAND CO FL 1.01,2.03,9.01 03/29/07 CONTINENTAL AIRLINES INC /DE/ DE 8.01,9.01 04/02/07 CONTINENTAL MATERIALS CORP DE 1.01,2.03,8.01,9.01 03/28/07 Convergence Ethanol, Inc. 8.01,9.01 04/02/07 COOPER COMPANIES INC DE 5.02,9.01 04/03/07 CORCEPT THERAPEUTICS INC 1.01,3.02,8.01,9.01 03/30/07 Cord Blood America, Inc. FL 2.01,7.01,9.01 03/27/07 CORPORATE OFFICE PROPERTIES TRUST MD 5.02 03/28/07 COUNTRYWIDE FINANCIAL CORP DE 5.02,9.01 03/29/07 COVAD COMMUNICATIONS GROUP INC DE 5.02 03/28/07 COVER ALL TECHNOLOGIES INC DE 2.02,9.01 04/02/07 CVB FINANCIAL CORP CA 5.02,9.01 03/21/07 CWHEQ Home Equity Loan Trust, Series 8.01,9.01 03/29/07 CWHEQ Home Equity Loan Trust, Series 9.01 03/30/07 CWHEQ Home Equity Loan Trust, Series 8.01,9.01 03/29/07 CWHEQ Home Equity Loan Trust, Series 9.01 03/30/07 CYTODYN INC CO 3.02 03/30/07 CYTRX CORP DE 2.02,9.01 04/02/07 DELTIC TIMBER CORP DE 1.01,8.01,9.01 03/28/07 DENBURY RESOURCES INC DE 1.01,7.01,9.01 03/29/07 DESIGN WITHIN REACH INC DE 2.02,9.01 03/29/07 Dhanoa Minerals Ltd. NV 4.01,9.01 03/26/07 DIAMOND HILL INVESTMENT GROUP INC OH 8.01 04/03/07 DIAMOND OFFSHORE DRILLING INC DE 7.01,9.01 04/02/07 Digital Realty Trust, Inc. MD 7.01 04/03/07 DIGITAL RECORDERS INC NC 7.01,9.01 04/03/07 Dinewise, Inc. NV 2.02,9.01 04/03/07 DISCOVERY LABORATORIES INC /DE/ DE 1.01,8.01,9.01 04/02/07 DNB FINANCIAL CORP /PA/ PA 5.02,9.01 03/28/07 DORAL FINANCIAL CORP PR 3.01 03/19/07 DOV PHARMACEUTICAL INC DE 2.02,9.01 03/30/07 DURA AUTOMOTIVE SYSTEMS INC DE 8.01 04/03/07 ECC Capital CORP 5.03,9.01 03/28/07 Electronic Sensor Technology, Inc 1.01,5.02,9.01 03/28/07 EMERSON RADIO CORP DE 8.01 03/23/07 EMTEC INC/NJ UT 1.02,8.01 03/28/07 EOG RESOURCES INC DE 7.01 04/03/07 EPIX Pharmaceuticals, Inc. 3.01,7.01,9.01 04/03/07 ev3 Inc. DE 2.02,9.01 04/03/07 EVANS & SUTHERLAND COMPUTER CORP UT 2.02,9.01 04/02/07 EVOLVING SYSTEMS INC DE 1.02,5.02 03/29/07 EXCELSIOR PRIVATE EQUITY FUND II INC MD 1.01 03/30/07 EXCO RESOURCES INC TX 7.01,9.01 04/03/07 Federal Home Loan Bank of Atlanta X1 2.03 03/29/07 Federal Home Loan Bank of Boston X1 2.03 03/28/07 Federal Home Loan Bank of Chicago X1 2.03 03/28/07 Federal Home Loan Bank of Cincinnati X1 2.03,9.01 03/29/07 Federal Home Loan Bank of Dallas 2.03 03/28/07 Federal Home Loan Bank of Des Moines X1 2.03,9.01 03/28/07 Federal Home Loan Bank of Indianapoli X1 2.03,9.01 03/28/07 Federal Home Loan Bank of New York X1 2.03,9.01 03/28/07 Federal Home Loan Bank of Pittsburgh PA 2.03,9.01 03/28/07 Federal Home Loan Bank of San Francis X1 2.03 03/29/07 Federal Home Loan Bank of Seattle 2.03 04/03/07 Federal Home Loan Bank of Topeka 2.03 03/28/07 Finmetal Mining Ltd. 1.02 03/31/07 FIRST DEFIANCE FINANCIAL CORP OH 1.01,2.03,9.01 03/30/07 FLOW INTERNATIONAL CORP WA 8.01,9.01 03/30/07 FMC TECHNOLOGIES INC DE 7.01,9.01 04/03/07 FOAMEX INTERNATIONAL INC DE 2.02,9.01 04/02/07 FOOT LOCKER INC NY 5.02 03/28/07 FORD MOTOR CO DE 8.01,9.01 04/03/07 Fortress Investment Group LLC DE 2.01,8.01,9.01 04/03/07 Franklin Auto Trust 2007-1 DE 8.01,9.01 04/03/07 FUELCELL ENERGY INC DE 8.01,9.01 04/03/07 GASTAR EXPLORATION LTD 7.01,9.01 04/03/07 GAYLORD ENTERTAINMENT CO /DE DE 1.01,8.01,9.01 04/03/07 GEMINI EXPLORATIONS, INC. NV 3.02 02/07/07 GENELABS TECHNOLOGIES INC /CA CA 8.01,9.01 04/02/07 GENERAL CABLE CORP /DE/ DE 8.01,9.01 04/02/07 GENERAL CABLE CORP /DE/ DE 8.01,9.01 04/02/07 GENERAL MOTORS CORP DE 5.02 04/03/07 GENERAL MOTORS CORP DE 8.01 04/03/07 GEOKINETICS INC DE 2.02,9.01 04/02/07 GeoMet, Inc. DE 8.01,9.01 04/02/07 GEORESOURCES INC CO 2.02 04/03/07 GERON CORP DE 8.01,9.01 04/02/07 GRAHAM PACKAGING HOLDINGS CO DE 2.02,7.01,9.01 04/02/07 Granite Falls Energy, LLC MN 7.01 03/29/07 GRANT PARK FUTURES FUND LIMITED PARTN IL 7.01 03/30/07 GRANT PRIDECO INC DE 1.01,9.01 04/01/07 GREEN MOUNTAIN COFFEE ROASTERS INC DE 5.02 04/03/07 GROUP 1 AUTOMOTIVE INC DE 5.02 03/08/07 AMEND GSE SYSTEMS INC DE 2.02 12/31/06 HAEMONETICS CORP MA 2.05,9.01 04/02/07 HAIGHTS CROSS COMMUNICATIONS INC DE 1.01,9.01 03/28/07 Hana Biosciences Inc DE 2.02,9.01 03/29/07 HANDHELD ENTERTAINMENT, INC. DE 2.02,9.01 04/02/07 Hanesbrands Inc. MD 2.05,7.01,9.01 03/29/07 HARDINGE INC NY 8.01,9.01 04/03/07 HARTFORD LIFE INSURANCE CO CT 9.01 04/03/07 HARTFORD LIFE INSURANCE CO CT 9.01 04/03/07 HAYES LEMMERZ INTERNATIONAL INC DE 8.01,9.01 03/30/07 HEALTH BENEFITS DIRECT CORP DE 2.02,9.01 04/02/07 HEALTH MANAGEMENT ASSOCIATES INC DE 5.02 03/28/07 HealthSpring, Inc. DE 5.02 03/29/07 HEIDRICK & STRUGGLES INTERNATIONAL IN DE 1.01,5.02,9.01 03/28/07 HERCULES TECHNOLOGY GROWTH CAPITAL IN MD 1.01,2.03,9.01 03/30/07 HILTON HOTELS CORP DE 8.01,9.01 03/31/07 Home Equity Mortgage Loan Asset Backe DE 2.01,8.01,9.01 03/09/07 HOME SOLUTIONS OF AMERICA INC DE 5.02 04/03/07 HOMEBANC CORP 5.02 03/28/07 HYDROGEN ENGINE CENTER, INC. NV 9.01 04/02/07 ICEWEB INC 5.02 03/05/07 IDAHO GENERAL MINES INC ID 3.02,7.01,9.01 03/29/07 IDAHO GENERAL MINES INC ID 2.02,9.01 04/03/07 IDENIX PHARMACEUTICALS INC 5.02,9.01 03/29/07 IDM PHARMA, INC. DE 8.01,9.01 04/03/07 IMAGEWARE SYSTEMS INC DE 2.02,9.01 03/27/07 IMMUNE RESPONSE CORP DE 3.02 03/27/07 INFOCUS CORP OR 1.01,9.01 03/28/07 INNOTRAC CORP GA 2.02,9.01 04/02/07 INOVIO BIOMEDICAL CORP 5.02,8.01 03/28/07 INPHONIC INC 4.02,8.01 04/02/07 InPlay Technologies, Inc. NV 5.03 04/01/07 INSITUFORM TECHNOLOGIES INC DE 1.01,2.05,2.06,7.01,9.01 03/28/07 INSITUFORM TECHNOLOGIES INC DE 9.01 04/02/07 AMEND INTAC INTERNATIONAL INC NV 4.01,9.01 03/28/07 INTERNATIONAL BANCSHARES CORP TX 8.01 04/03/07 INTERNATIONAL CARD ESTABLISHMENT INC DE 5.02 03/28/07 INTERNATIONAL ISOTOPES INC TX 1.01,3.02,8.01,9.01 04/02/07 INTERNATIONAL SPEEDWAY CORP FL 7.01,8.01,9.01 04/02/07 INTERNATIONAL SPEEDWAY CORP FL 2.02,7.01,8.01,9.01 04/02/07 ION MEDIA NETWORKS INC. DE 5.02 04/02/07 J&J SNACK FOODS CORP NJ 8.01,9.01 04/02/07 JK Acquisition Corp. 8.01,9.01 04/03/07 JPMAC 2007-CH2 DE 8.01,9.01 04/03/07 AMEND KEMET CORP DE 5.02 04/03/07 KINDER MORGAN INC KS 8.01,9.01 03/30/07 KITTY HAWK INC DE 2.02,9.01 04/03/07 L-1 IDENTITY SOLUTIONS, INC. DE 3.01 03/28/07 LAYNE CHRISTENSEN CO DE 2.02,9.01 04/03/07 LEESPORT FINANCIAL CORP PA 8.01,9.01 03/30/07 LEGACY RESERVES L P 8.01 04/03/07 LEGGETT & PLATT INC MO 7.01,9.01 04/03/07 LIME ENERGY CO. DE 8.01,9.01 04/02/07 LITTLE SIOUX CORN PROCESSORS LLC 1.01 04/03/07 Lusora Healthcare Systems Inc. 1.01,9.01 03/29/07 MACDERMID INC CT 1.01,9.01 03/30/07 MAGELLAN HEALTH SERVICES INC DE 8.01,9.01 03/30/07 MAXCO INC MI 5.02,8.01,9.01 03/30/07 MED-TECH SOLUTIONS, INC. 1.01,3.02,9.01 03/26/07 MEDIMMUNE INC /DE DE 5.02,9.01 03/30/07 MELO BIOTECHNOLOGY HOLDINGS INC. A6 4.01,9.01 03/21/07 AMEND MFA MORTGAGE INVESTMENTS MD 7.01,9.01 04/03/07 MICHAELS STORES INC DE 4.02 04/02/07 MIGO SOFTWARE, INC. DE 7.01,9.01 04/03/07 MILLS CORP DE 3.01,3.02,5.01,5.02 03/29/07 MINDEN BANCORP INC 5.02 04/02/07 MINDSPEED TECHNOLOGIES, INC DE 2.02,9.01 04/02/07 MIRACOR DIAGNOSTICS INC UT 8.01 03/29/07 Mobridge Explorations, Inc. NV 5.02 04/02/07 MONMOUTH CAPITAL CORP NJ 7.01,9.01 04/03/07 MONMOUTH REAL ESTATE INVESTMENT CORP MD 7.01,9.01 04/03/07 Morgan Stanley Home Equity Loan Trust DE 8.01,9.01 04/03/07 MOTIENT CORP DE 1.01,3.02 03/28/07 MPC CORP CO 2.02,8.01,9.01 04/03/07 MSGI SECURITY SOLUTIONS, INC NV 1.01,3.02,9.01 03/21/07 NAPSTER INC DE 2.02,9.01 04/03/07 NATIONAL COAL CORP FL 1.01,5.05,9.01 03/30/07 NATIONAL ENERGY GROUP INC DE 5.02 03/28/07 NATIONAL FINANCIAL PARTNERS CORP 5.02 04/03/07 NATIONAL HOME HEALTH CARE CORP DE 1.01,9.01 04/02/07 NATURAL RESOURCE PARTNERS LP DE 1.01,2.01,3.02,9.01 04/02/07 NAVISTAR FINANCIAL CORP DE 1.01,9.01 03/28/07 NBC ACQUISITION CORP DE 1.01,2.03,9.01 03/30/07 NEBRASKA BOOK CO KS 1.01,2.03,9.01 03/30/07 NEOMEDIA TECHNOLOGIES INC DE 1.01,3.02,9.01 03/27/07 NEUROLOGIX INC/DE DE 2.02,9.01 04/03/07 NEVADA GOLD & CASINOS INC NV 8.01 03/30/07 NEW GENERATION HOLDINGS INC DE 8.01,9.01 04/02/07 NEW HORIZONS WORLDWIDE INC DE 7.01 03/31/07 NEW YORK MORTGAGE TRUST INC MD 2.02,7.01,9.01 03/15/07 AMEND NewStar Financial, Inc. 1.01 02/16/07 NEXTERA ENTERPRISES INC DE 1.01,2.03,9.01 03/29/07 NORTEK INC DE 2.02,9.01 12/31/06 NORTH AMERICAN GALVANIZING & COATINGS DE 5.02 04/03/07 NORTHERN BORDER PIPELINE CO TX 5.02,5.05,8.01,9.01 03/30/07 NTK Holdings, Inc. DE 2.02,9.01 12/31/06 OMNI ENERGY SERVICES CORP LA 8.01,9.01 03/28/07 Omniture, Inc. DE 5.02 03/28/07 OneBeacon Insurance Group, Ltd. D0 5.02 03/28/07 Opexa Therapeutics, Inc. TX 8.01,9.01 04/03/07 ORION HEALTHCORP INC DE 2.02,9.01 04/02/07 Osteologix, Inc. DE 1.01,5.02,7.01,9.01 04/03/07 Palace Entertainment Holdings, Inc. DE 2.02,4.02,9.01 04/03/07 PANTRY INC DE 5.02,9.01 03/29/07 PARTNERS TRUST FINANCIAL GROUP INC 1.01 03/28/07 PATH 1 NETWORK TECHNOLOGIES INC DE 8.01 04/03/07 Patient Safety Technologies, Inc DE 5.02 03/28/07 PAXAR CORP NY 7.01,9.01 04/02/07 PEOPLES FINANCIAL SERVICES CORP/ PA 9.01 03/31/07 PETMED EXPRESS INC FL 8.01 04/03/07 PETROLEUM DEVELOPMENT CORP NV 1.01,2.01,9.01 01/11/07 PFSWEB INC DE 2.02 04/02/07 Phantom Entertainment, Inc. DE 1.01,3.02,9.01 03/30/07 PINNACLE AIRLINES CORP DE 8.01,9.01 04/02/07 PIONEER NATURAL RESOURCES CO DE 7.01,9.01 04/03/07 PLACER SIERRA BANCSHARES CA 5.03,9.01 03/29/07 PLANETLINK COMMUNICATIONS INC GA 1.01,5.03,8.01,9.01 03/14/07 PLANETOUT INC DE 5.02 03/28/07 PLASTINUM CORP DE 8.01,9.01 04/02/07 POMEROY IT SOLUTIONS INC DE 5.02,8.01,9.01 03/28/07 PORTEC RAIL PRODUCTS INC WV 8.01,9.01 03/29/07 PPL CORP PA 8.01,9.01 03/29/07 PRB Energy, Inc. NV 2.02,9.01 03/30/07 PRE PAID LEGAL SERVICES INC OK 2.02,9.01 03/31/07 PRESIDENTIAL REALTY CORP/DE/ DE 2.02 04/02/07 PROASSURANCE CORP DE 7.01,9.01 04/02/07 ProUroCare Medical Inc. 1.01 03/21/07 AMEND PROVIDENT FINANCIAL SERVICES INC DE 5.02,8.01,9.01 04/01/07 PROXYMED INC /FT LAUDERDALE/ FL 5.02,9.01 03/30/07 PUBLICARD INC PA 4.01,9.01 03/29/07 PUGET ENERGY INC /WA WA 1.01,9.01 04/02/07 PYR ENERGY CORP DE 8.01,9.01 04/02/07 QUIPP INC FL 2.02,2.06 03/28/07 QUOVADX INC DE 1.01,9.01 04/02/07 RANCHER ENERGY CORP. NV 5.03,7.01,8.01,9.01 03/30/07 RAVEN GOLD CORP NV 4.01,9.01 09/19/06 RAVEN GOLD CORP NV 1.01,9.01 08/23/06 AMEND REDENVELOPE INC DE 5.02,9.01 03/29/07 REGEN BIOLOGICS INC DE 8.01 04/03/07 Regency Energy Partners LP DE 2.01,3.02,8.01,9.01 04/02/07 REGENERON PHARMACEUTICALS INC NY 1.01,9.01 03/30/07 REPROS THERAPEUTICS INC. DE 8.01,9.01 04/03/07 REPUBLIC SERVICES INC DE 8.01 04/03/07 RETAIL VENTURES INC OH 1.01 03/28/07 RIGHTNOW TECHNOLOGIES INC MT 5.02 03/30/07 RIVER HAWK AVIATION INC DE 5.02,9.01 04/02/07 RIVERVIEW BANCORP INC WA 2.02,9.01 03/30/07 RURAL CELLULAR CORP MN 1.01,9.01 04/03/07 SAFENET INC DE 7.01,8.01,9.01 04/02/07 SAFENET INC DE 1.01 03/28/07 SAN HOLDINGS INC CO 1.01,9.01 04/02/07 SEABRIGHT INSURANCE HOLDINGS INC 5.02,9.01 04/03/07 SELECT COMFORT CORP 1.01,5.02 03/28/07 SELIGMAN SELECT MUNICIPAL FUND INC MD 7.01,9.01 04/03/07 SEQUA CORP /DE/ DE 5.02 04/03/07 Shire plc 8.01,9.01 04/02/07 SHORE BANCSHARES INC MD 5.02,9.01 03/28/07 SHUMATE INDUSTRIES INC DE 3.02 03/31/07 SI Financial Group, Inc. X1 8.01,9.01 04/02/07 SILICON GRAPHICS INC DE 5.02 03/30/07 SIRENZA MICRODEVICES INC DE 5.02 04/02/07 SMART MOVE, INC. DE 2.02,9.01 04/03/07 SMF ENERGY CORP DE 1.01,3.02,9.01 03/29/07 SOFTECH INC MA 5.02 03/28/07 Somaxon Pharmaceuticals, Inc. DE 1.01,9.01 03/28/07 Sound Revolution Inc. DE 5.02 03/30/07 SOVRAN SELF STORAGE INC MD 2.01,9.01 03/30/07 SPACEDEV INC CO 2.02,9.01 04/02/07 Spansion Inc. DE 7.01,8.01,9.01 04/02/07 SRKP 6 INC 7.01,9.01 04/03/07 STAGE STORES INC NV 5.02,5.03,9.01 03/28/07 STARBUCKS CORP WA 5.02,9.01 04/03/07 STATER BROS HOLDINGS INC DE 7.01,9.01 04/02/07 STEEL DYNAMICS INC IN 8.01,9.01 04/03/07 STEEL DYNAMICS INC IN 1.01,2.03,8.01,9.01 04/03/07 Stereotaxis, Inc. DE 7.01,9.01 04/03/07 STONEPATH GROUP INC DE 5.02 03/28/07 STRATEGIC HOTELS & RESORTS, INC 8.01,9.01 03/29/07 STREAMLINE HEALTH SOLUTIONS INC. DE 2.02,9.01 04/02/07 Sub-Urban Brands, Inc. NV 1.01,2.03,3.02,9.01 03/28/07 SUMMIT FINANCIAL SERVICES GROUP INC FL 2.02,9.01 04/02/07 Sun American Bancorp DE 2.01,5.02,8.01,9.01 03/30/07 SUPERCLICK INC WA 7.01,9.01 03/30/07 SYNIVERSE HOLDINGS INC DE 5.02,9.01 03/29/07 TALX CORP MO 8.01,9.01 04/03/07 TAPESTRY PHARMACEUTICALS, INC DE 5.02,9.01 03/28/07 TASTY BAKING CO PA 5.02,7.01,9.01 03/28/07 TECUMSEH PRODUCTS CO MI 7.01,9.01 04/02/07 TELECOMUNICACIONES DE PUERTO RICO INC PR 5.01,5.02 03/30/07 TELULAR CORP DE 5.02 04/02/07 TENET HEALTHCARE CORP NV 8.01 04/02/07 TERAYON COMMUNICATION SYSTEMS DE 7.01 04/02/07 THERMOENERGY CORP AK 3.02 02/14/07 TIDELANDS OIL & GAS CORP/WA NV 5.01,9.01 03/15/07 TJX COMPANIES INC /DE/ DE 8.01,9.01 03/28/07 TOLLGRADE COMMUNICATIONS INC \PA\ PA 7.01,9.01 04/03/07 TOTAL IDENTITY CORP FL 1.01,3.02,5.02,9.01 03/16/07 TOWER PARK MARINA INVESTORS LP CA 1.01,1.02,2.01,9.01 03/27/07 TRAILER BRIDGE INC 2.02,9.01 03/30/07 TRAILER BRIDGE INC 7.01,9.01 04/03/07 TRANSOCEAN INC E9 7.01,9.01 04/02/07 TRICO BANCSHARES / CA 5.02,9.01 03/29/07 TURBOCHEF TECHNOLOGIES INC DE 3.01,9.01 03/28/07 TYSON FOODS INC DE 5.02,7.01,9.01 04/03/07 UBS Managed Futures LLC (Aspect Serie 3.02 03/30/07 UMH PROPERTIES, INC. MD 7.01,9.01 04/03/07 UMPQUA HOLDINGS CORP OR 7.01,9.01 04/03/07 UNIONBANCAL CORP DE 5.02 03/31/07 UNITED AMERICA INDEMNITY, LTD E9 7.01 03/29/07 UNITED FUEL & ENERGY CORP NV 7.01,9.01 04/03/07 UNITED STATES STEEL CORP DE 1.01,2.03,9.01 03/28/07 UNITED SURGICAL PARTNERS INTERNATIONA DE 7.01,8.01,9.01 04/02/07 URANIUM RESOURCES INC /DE/ DE 8.01,9.01 03/29/07 US FARMS, INC. NV 3.02 12/14/06 US WIRELESS ONLINE INC NV 4.01,9.01 04/03/07 AMEND VALEANT PHARMACEUTICALS INTERNATIONAL DE 5.02 03/28/07 VALPEY FISHER CORP MD 2.02,9.01 04/03/07 VALUEVISION MEDIA INC MN 1.01,2.01,9.01 03/28/07 Venoco, Inc. DE 2.02,9.01 04/02/07 VERAMARK TECHNOLOGIES INC DE 1.01,9.01 03/29/07 Veri-Tek International, Corp. MI 2.02,9.01 04/03/07 VERIDICOM INTERNATIONAL INC DE 1.01,2.03,3.02,5.02,9.01 02/16/07 VERTIS INC DE 2.02,7.01,9.01 04/02/07 VIASPACE Inc. NV 8.01,9.01 04/03/07 VICTORY RENEWABLE FUELS LLC 1.01 03/31/07 VIEWCAST COM INC DE 2.02,9.01 04/02/07 VIRTUALHEALTH TECHNOLOGIES INC. DE 2.01,3.02,5.01,9.01 08/25/06 AMEND VIVUS INC CA 8.01,9.01 04/03/07 W HOLDING CO INC PR 5.02,9.01 03/29/07 WAL MART STORES INC DE 5.02,9.01 03/30/07 WARWICK VALLEY TELEPHONE CO NY 2.02,9.01 04/03/07 WASTE SERVICES, INC. A6 2.01,2.03,9.01 03/31/07 WCI COMMUNITIES INC 5.02 04/03/07 WELLSFORD REAL PROPERTIES INC MD 1.01,9.01 04/03/07 WHITE MOUNTAINS INSURANCE GROUP LTD D0 7.01,9.01 04/03/07 Willdan Group, Inc. DE 5.02,7.01,9.01 03/29/07 WINSTON HOTELS INC NC 1.01,1.02,8.01,9.01 04/02/07 Worldwide Biotech & Pharmaceutical CO DE 1.01,3.02 04/03/07 WQN, Inc. 5.02 03/28/07 XCEL ENERGY INC MN 8.01,9.01 03/28/07 XVARIANT INC NV 4.01 03/16/07 YP CORP NV 4.01,9.01 03/29/07 ZEROS & ONES INC NV 9.01 04/02/07