SEC NEWS DIGEST Issue 2007-71 April 13, 2007 COMMISSION ANNOUNCEMENTS SEC SUSPENDS TRADING IN COMMON STOCK OF AMEROSSI EC INC., IRWIN RESOURCES, INC., AND PEOPLELINE TELECOM, INC. On April 13, as part of its continuing initiative to address spam- driven stock manipulation, the Securities and Exchange Commission ordered the temporary suspension of trading in the securities of the following issuers, commencing at 9:30 a.m. EDT on April 13, 2007, and terminating at 11:59 p.m. EDT on April 26, 2007: Amerossi EC Inc. (ARSS) Irwin Resources, Inc. (IWRS) Peopleline Telecom, Inc. (PPTM) The Commission ordered these trading suspensions because of questions that have arisen regarding the adequacy and accuracy of publicly disseminated information concerning among other things: (1) the companies' assets, (2) the companies' business operations, (3) the companies' current financial condition, and/or (4) financing arrangements involving the issuance of the companies' shares. The Commission cautions broker-dealers, shareholders, and prospective purchasers that they should carefully consider the foregoing information along with all other currently available information and any information subsequently issued by the companies. Further, broker-dealers should be alert to the fact that, pursuant to Rule 15c2-11 under the Exchange Act, at the termination of the trading suspension, no quotation may be entered unless and until they have strictly complied with all of the provisions of the rule. If any broker-dealer has any questions as to whether or not it has complied with the rule, it should not enter any quotation but immediately contact the staff in the Division of Market Regulation, Office of Interpretation and Guidance, at (202) 551-5760. If any broker- dealer is uncertain as to what is required by Rule 15c2-11, it should refrain from entering quotations relating to the securities of the companies listed above until such time as it has familiarized itself with the rule and is certain that all of its provisions have been met. If any broker-dealer enters any quotation that is in violation of the rule, the Commission will consider the need for prompt enforcement action. The SEC's Office of Investor Education and Assistance has information for investors and members of the general public on topics directly related to this action by the SEC. See http://www.sec.gov/investor/35tradingsuspensions.htm for a compilation of helpful links. Any broker-dealer or other person with information relating to this matter is invited to e-mail the Securities and Exchange Commission at 35suspensions@sec.gov. (Rel. 34-55628) ENFORCEMENT PROCEEDINGS SEC ORDERS HEARING ON REGISTRATION REVOCATION AGAINST FIVE COMPANIES FOR FAILURE TO MAKE REQUIRED PERIODIC FILINGS Today the Commission instituted public administrative proceedings to determine whether to revoke or suspend for a period not exceeding twelve months the registrations of each class of the securities of five companies for failure to make required periodic filings with the Commission: * Commonwealth Growth Fund II * Medical Asset Management, Inc. * NexTech Enterprises International, Inc. * Pentagenic Pharmaceuticals, Inc. * Star Tech Health Services, Inc. In this Order, the Division of Enforcement (Division) alleges that the five issuers are delinquent in their required periodic filings with the Commission. In this proceeding, instituted pursuant to Exchange Act Section 12(j), a hearing will be scheduled before an Administrative Law Judge. At the hearing, the judge will hear evidence from the Division and the respondents to determine whether the allegations of the Division contained in the Order, which the Division alleges constitute failures to comply with Exchange Act Section 13(a) and Rules 13a-1 and 13a-13 thereunder, are true. The judge in the proceeding will then determine whether the registrations pursuant to Exchange Act Section 12 of the securities of these respondents should be revoked or suspended for a period not exceeding twelve months. The Commission ordered that the Administrative Law Judge in this proceeding issue an initial decision not later than 120 days from the date of service of the order instituting proceedings. (Rel. 34-55626; File No. 3-12617) IN THE MATTER OF JIMMY LYNN BRADLEY On April 12, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Rule 102(e) of the Commission's Rules of Practice, Making Findings, and Imposing Remedial Sanctions (Order) against Jimmy Lynn Bradley. Bradley is the former chief financial officer of UCAP, Inc. The Order finds that, on April 9, 2007, a final judgment was entered against Bradley, by consent, in the United States District Court for the District of Colorado. The judgment permanently enjoins Bradley from violating certain provisions of the federal securities laws and from acting as an officer or director of a public company. The Commission's complaint against Bradley alleged, among other things, that he knowingly allowed UCAP fraudulently to overstate revenue by recording only half of a revenue adjustment necessary to make UCAP's financial statements comply with generally accepted accounting principles (GAAP) and to overstate the value of real estate. Together, these machinations enabled UCAP to meet falsely a key financial covenant required to save the company's sole line of credit. Additionally, Bradley knowingly allowed UCAP to record revenue from a real estate transaction with a related party and fail to record an expense for a settlement agreement between UCAP and a third party. Moreover, on January 15, 2003, Bradley certified falsely UCAP's 2002 Form 10-KSB and filed it with the Commission. As a result, UCAP's financial statements for the annual period ended September 30, 2002 understated the company's pre-tax net loss by over $1.8 million, or 26 percent, and were therefore false and misleading. Based on the above, the Order suspends Bradley from appearing or practicing before the Commission as an accountant with the right to apply for reinstatement after five years. Bradley consented to the issuance of the Order without admitting or denying any of the findings in the Order. For further information see Litigation Release No. 20068, and Accounting and Auditing Rel. No. 2592 (April 3, 2007) [SEC v. Jimmy Lynn Bradley and Lesley Don Cole, Civ. No. 07-CV-00629-MSK-CBS (D. Colo.)]. Related Actions On April 2, 2007, the Commission instituted settled cease-and-desist proceedings against Danny Edward Moudy, the former chief executive officer of UCAP, Inc. (Exchange Act Rel. No. 55568; Accounting and Auditing Rel. No. 4590). On Aug. 23, 2005, the Commission revoked the registration of UCAP, Inc. securities pursuant to Section 12 of the Exchange Act. (Exchange Act Rel. No. 34-52322; Admin. Proc. File No. 3-11992). (Rel. 34-55622; AAE Rel. 2595; File No. 3-12615) IN THE MATTER OF LESLEY DON COLE On April 12, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Rule 102(e) of the Commission's Rules of Practice, Making Findings, and Imposing Remedial Sanctions (Order) against Lesley Don Cole. Cole is the former outside auditor of UCAP, Inc. The Order finds that, on April 9, 2007, a final judgment was entered against Cole, by consent, in the United States District Court for the District of Colorado. The judgment permanently enjoins Cole from violating certain provisions of the federal securities laws and imposes a $25,000 civil money penalty. The Commission's complaint against Cole alleged, among other things, that he knowingly allowed UCAP fraudulently to overstate revenue by recording only half of a revenue adjustment necessary to make UCAP's financial statements comply with generally accepted accounting principles (GAAP) and to overstate the value of real estate. Together, these machinations enabled UCAP to meet falsely a key financial covenant required to save the company's sole line of credit. Additionally, Cole knowingly allowed UCAP to record revenue from a real estate transaction with a related party and fail to record an expense for a settlement agreement between UCAP and a third party. Moreover, the Commission's complaint alleged that Cole caused the issuance of an unqualified audit report, falsely stating that the audit of UCAP had been performed in accordance with generally accepted auditing standards, and that the financial statements were free of material misstatements and were presented in conformity with GAAP. As a result, UCAP's financial statements for the annual period ended September 30, 2002 understated the company's pre-tax net loss by over $1.8 million, or 26 percent, and were therefore false and misleading. Based on the above, the Order suspends Cole from appearing or practicing before the Commission as an accountant with the right to apply for reinstatement after five years. Cole consented to the issuance of the Order without admitting or denying any of the findings in the Order. For further information see Litigation Release No. 20068, and Accounting and Auditing Rel. No. 2592 (April 3, 2007) [SEC v. Jimmy Lynn Bradley and Lesley Don Cole, Civ. No. 07-CV-00629-MSK-CBS (D. Colo.)]. Related Actions On April 2, 2007, the Commission instituted settled cease-and-desist proceedings against Danny Edward Moudy, the former chief executive officer of UCAP, Inc. (Exchange Act Rel. No. 55568; Accounting and Auditing Rel. No. 4590). On Aug. 23, 2005, the Commission revoked the registration of UCAP, Inc. securities pursuant to Section 12 of the Exchange Act. (Exchange Act Rel. No. 34-52322; Admin. Proc. File No. 3-11992). (Rel. 34-55623; AAE Rel. 2596; File No. 3-12616) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change (SR-NASDAQ-2007-032) filed by The NASDAQ Stock Market to lower fees for distributors of certain market data from the Nasdaq Market Center 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 16. (Rel. 34-55608) A proposed rule change (SR-NASDAQ-2007-033) filed by The NASDAQ Stock Market to waive fees for distributors of certain market data from the Nasdaq Market Center 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 16. (Rel. 34-55609) A proposed rule change (SR-NASDAQ-2007-034) filed by The NASDAQ Stock Market to augment the TotalView Enterprise License 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 16. (Rel. 34-55610) A proposed rule change (SR-NASDAQ-2007-035) filed by The NASDAQ Stock Market to create a pilot non-professional fee for certain market data from the Nasdaq Market Center 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 16. (Rel. 34-55611) A proposed rule change (SR-NYSE-2007-32) filed by the New York Stock Exchange and Amendment No. 1 thereto, relating to Rule 15B(T) (Protected Bids and Offers of Away Markets) 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 16. (Rel. 34-55618) A proposed rule change (SR-Amex-2007-31) and Amendment No. 1 thereto filed by the American Stock Exchange relating to transaction charges for equities, ETFs, and Nasdaq UTP securities has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of April 16. (Rel. 34-55619) PROPOSED PLAN FOR THE ALLOCATION OF REGULATORY RESPONSIBILITIES PURSUANT TO RULE 17d-2 The Chicago Board Options Exchange and the National Association of Securities Dealers filed a proposed plan for the allocation of regulatory responsibilities pursuant to Rule 17d-2 (File No. 4-536). Publication is expected in the Federal Register during the week of April 16. (Rel. 34-55612) ACCELERATED APPROVAL OF A PROPOSED RULE CHANGES The Commission approved on an accelerated basis a proposed rule change (SR-FICC-2007-03) filed by the Fixed Income Clearing Corporation to clarify the Government Securities Division rules with respect to repo collateral substitution requests. Publication is expected in the Federal Register during the week of April 16. (Rel. 34-55616) The Commission granted accelerated approval to a proposed rule change (SR-NYSEArca-2006-86), as modified by Amendments No. 2 and 4 thereto, filed by NYSE Arca adopting generic listing standards for exchange- traded funds based on international or global indexes or indexes described in exchange rules that have been previously approved by the Commission as underlying benchmarks for derivative securities. Publication is expected in the Federal Register during the week of April 16. (Rel. 34-55621) PROPOSED RULE CHANGE The NASDAQ Stock Market filed a proposed rule change (SR-NASDAQ-2007- 039) to modify the distributor fee for Nasdaq Index Weighting Information. Publication is expected in the Federal Register during the week of April 16. (Rel. 34-55620) 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 NETSOL TECHNOLOGIES INC, 23901 CALABASAS ROAD, SUITE 2072, CALABASAS, CA, 91302, 8182229195 - 10,000,000 ($17,000,000.00) Equity, (File 333-142054 - Apr. 12) (BR. 03A) S-8 ENTERGY CORP /DE/, 639 LOYOLA AVE, NEW ORLEANS, LA, 70113, 5045764000 - 0 ($75,698,000.00) Equity, (File 333-142055 - Apr. 12) (BR. 02C) N-2 Calamos Global Diversified Income & Opportunities Fund, 2020 CALAMOS COURT, C/O CALAMOS ADVISORS LLC, NAPERVILLE, IL, 60563, 630-577-9688 - 0 ($1,000,000.00) Equity, (File 333-142056 - Apr. 12) (BR. 16) S-3 NORTHSTAR REALTY, 15,000,000 ($216,900,000.00) Equity, (File 333-142057 - Apr. 12) (BR. 08B) S-3ASR VALSPAR CORP, 1101 THIRD ST SOUTH, MINNEAPOLIS, MN, 55415, 6123327371 - 0 ($0.00) Equity, (File 333-142058 - Apr. 12) (BR. 06B) SB-2 MVB FINANCIAL CORP, 301 VIRGINIA AVENUE, FAIRMONT, WV, 26554-2777, 3043634800 - 0 ($4,000,000.00) Equity, (File 333-142059 - Apr. 12) (BR. 07C) S-4 Virginia Holdco, Inc., 1200 URBAN CENTER DRIVE, BIRMINGHAM, AL, 35242, (205) 298-3000 - 0 ($1,441,008,865.00) Equity, (File 333-142060 - Apr. 12) (BR. 04) S-8 ENERGY CONVERSION DEVICES INC, 2956 WATERVIEW DRIVE, ROCHESTER HILLS, MI, 48309, 248-293-0440 - 1,000,000 ($36,485,000.00) Equity, (File 333-142061 - Apr. 12) (BR. 10B) S-3 Capital One Auto Receivables LLC, 140 EAST SHORE DRIVE, ROOM 1052-D, GLEN ALLEN, VA, 23059, 804.290.6736 - 0 ($1,000,000.00) Asset-Backed Securities, (File 333-142062 - Apr. 12) (BR. 05D) S-1 USA TECHNOLOGIES INC, 100 DEERFIELD LANE, SUITE 140, MALVERN, PA, 19355, 6109890340 - 2,570,622 ($29,125,147.26) Equity, (File 333-142063 - Apr. 12) (BR. 03B) S-3 CRA INTERNATIONAL, INC., 200 CLARENDON STREET, T-33, BOSTON, MA, 02116, 6174253000 - 0 ($4,426,049.00) Equity, (File 333-142064 - Apr. 12) (BR. 11A) S-8 MACROCHEM CORP, 40 WASHINGTON STREET, SUITE 220, WELLESLEY HILLS, MA, 02481, 781-489-7310 - 2,302,142 ($3,141,100.40) Equity, (File 333-142065 - Apr. 12) (BR. 01B) S-8 NITROMED INC, 12 OAK PARK DR, BEDFORD, MA, 01730, 7816859700 - 0 ($4,960,000.00) Equity, (File 333-142066 - Apr. 12) (BR. 01B) SB-2 New Taohuayuan Culture Tourism Co., Ltd., 1# DONGFENG ROAD, XI, XI, F4, 710001, 0086-29-86671555 - 0 ($1,105,000.00) Equity, (File 333-142067 - Apr. 12) (BR. 08B) F-6 EDENOR, AZOPARDO 1025, CITY OF BUENOS AIRES, C1, C1107ADQ, 54-11-4346-5000 - 100,000,000 ($5,000,000.00) ADRs/ADSs, (File 333-142068 - Apr. 12) (BR. 02) F-10 FAIRFAX FINANCIAL HOLDINGS LTD/ CAN, 95 WELLINGTON ST WEST, STE 800, TORONTO ONTARIO CANA, A6, 4163674941 - 0 ($750,000,000.00) Other, (File 333-142069 - Apr. 12) (BR. 01B) S-8 AECOM TECHNOLOGY CORP, 555 SOUTH FLOWER STREET, SUITE 3700, LOS ANGELES, CA, 90071, 0 ($795,909,051.00) Equity, (File 333-142070 - Apr. 12) (BR. 08) S-3 ARENA RESOURCES INC, 4920 SOUTH LEWIS STREET, SUITE 107, TULSA, OK, 74105, 9187476060 - 0 ($150,000,000.00) Equity, (File 333-142071 - Apr. 12) (BR. 04A) S-3 URSTADT BIDDLE PROPERTIES INC, C/O HRE PROPERTIES INC, 321 RAILROAD AVENUE, GREENWICH, CT, 06830, 2038638200 - 0 ($300,000,000.00) Unallocated (Universal) Shelf, (File 333-142072 - Apr. 12) (BR. 08C) S-3 HERSHA HOSPITALITY TRUST, 44 HERSHA DRIVE, HARRISBURG, PA, 17102, 7177702405 - 425,486 ($5,093,068.00) Equity, (File 333-142073 - Apr. 12) (BR. 08B) S-8 TAL International Group, Inc., 100 MANHATTANVILLE ROAD, PURCHASE, NY, 10577, 914-251-9000 - 0 ($57,490,711.00) Equity, (File 333-142074 - Apr. 12) (BR. 06C) S-3 HERSHA HOSPITALITY TRUST, 44 HERSHA DRIVE, HARRISBURG, PA, 17102, 7177702405 - 1,487,497 ($17,805,340.00) Equity, (File 333-142075 - Apr. 12) (BR. 08B) SB-2 IRIS BIOTECHNOLOGIES INC, 5201 GREAT AMERICA PARKWAY, SUITE 320, SANTA CLARA, CA, 95054, 408 867 2885 - 508,200 ($1,143,450.00) Equity, (File 333-142076 - Apr. 12) (BR. ) S-8 CPI CORP, 1706 WASHINGTON AVE, ST LOUIS, MO, 63103-1790, 3142311575 - 200,000 ($10,819.00) Equity, (File 333-142077 - Apr. 12) (BR. 11B) 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 5 G WIRELESS COMMUNICATIONS INC NV 3.02 03/08/07 AAR CORP DE 5.02,9.01 04/11/07 ABERCROMBIE & FITCH CO /DE/ DE 7.01,9.01 04/12/07 ACCEPTANCE INSURANCE COMPANIES INC DE 8.01,9.01 04/09/07 ACCREDITED HOME LENDERS HOLDING CO DE 4.01,8.01,9.01 04/09/07 Accredited Mortgage Loan REIT Trust MD 4.01 04/09/07 ACE Securities Corp. Home Equity Loan DE 9.01 03/22/07 ACORN FACTOR, INC. DE 1.01,3.02,9.01 04/11/07 ACORN FACTOR, INC. DE 1.01,3.02 03/30/07 AMEND ADMIRALTY HOLDING CO CO 1.01,1.02,2.01,2.04,8.01,9.01 04/12/07 ADVANCED BATTERY TECHNOLOGIES, INC. DE 5.02 03/22/07 ADVANTA CORP DE 1.01,3.03,9.01 04/11/07 ALANCO TECHNOLOGIES INC AZ 1.01,3.02,9.01 04/11/07 ALICO INC FL 2.02,9.01 04/09/07 ALLIANCE DATA SYSTEMS CORP DE 7.01,9.01 04/12/07 ALLIED HOLDINGS INC GA 2.02,7.01,9.01 04/12/07 ALLIED WORLD ASSURANCE CO HOLDINGS LT 8.01,9.01 04/12/07 Alpine Resources CORP NV 5.03,7.01,9.01 04/10/07 Alternative Loan Trust 2007-4CB 8.01,9.01 04/10/07 AMC ENTERTAINMENT INC DE 4.02 04/10/07 AMC ENTERTAINMENT INC DE 7.01,9.01 04/11/07 AMERICAN EAGLE OUTFITTERS INC DE 7.01,9.01 04/11/07 AMERICAN OIL & GAS INC NV 1.01,8.01,9.01 04/11/07 Ames True Temper, Inc. DE 4.01 04/12/07 AMGEN INC DE 5.02,9.01 04/10/07 ANNTAYLOR STORES CORP DE 7.01,9.01 04/12/07 APACHE CORP DE 8.01 04/11/07 APOGEE ENTERPRISES INC MN 2.02,9.01 04/11/07 APPLIED INNOVATION INC DE 5.02,9.01 02/15/07 Aquacell Water, Inc. DE 1.01,9.01 04/10/07 ARK RESTAURANTS CORP NY 8.01 04/12/07 ARRAY BIOPHARMA INC DE 8.01,9.01 04/12/07 ARRHYTHMIA RESEARCH TECHNOLOGY INC /D DE 7.01,9.01 04/11/07 ASHFORD HOSPITALITY TRUST INC MD 1.01,3.02,3.03 04/11/07 ASHFORD HOSPITALITY TRUST INC MD 2.01,9.01 04/11/07 ASSURED GUARANTY LTD 8.01 04/12/07 ASTRATA GROUP INC NV 1.01,9.01 04/10/07 ASV INC /MN/ MN 5.02 04/09/07 ATHEROS COMMUNICATIONS INC DE 5.02 04/11/07 ATLANTIC AMERICAN CORP GA 8.01 04/12/07 ATMEL CORP DE 5.02 04/06/07 AUDIBLE INC 5.02 04/11/07 AUDIOVOX CORP DE 5.02 04/09/07 Averion International Corp. 5.02 04/06/07 BA Credit Card Funding, LLC DE 8.01,9.01 04/12/07 BANK JOS A CLOTHIERS INC /DE/ DE 8.01,9.01 04/12/07 Bank of Commerce Holdings CA 2.03,8.01,9.01 04/12/07 BANK OF GRANITE CORP DE 2.02,9.01 04/12/07 Bank of the Carolinas CORP NC 1.01,7.01,9.01 04/12/07 BANK OF THE OZARKS INC AR 2.02,7.01,9.01 04/11/07 bebe stores, inc. CA 2.02,9.01 04/07/07 BMB MUNAI INC 1.01,9.01 04/06/07 BRANTLEY CAPITAL CORP MD 8.01,9.01 04/12/07 BRITTON & KOONTZ CAPITAL CORP MS 8.01,9.01 04/12/07 BROWN SHOE CO INC NY 5.03,9.01 04/12/07 BSML INC UT 5.02,8.01 04/09/07 CARDINAL COMMUNICATIONS, INC NV 5.02,5.03,9.01 03/24/07 CASCADE BANCORP OR 2.02,9.01 04/12/07 CB Financial CORP NC 2.02,9.01 04/12/07 CECO ENVIRONMENTAL CORP DE 8.01,9.01 04/12/07 CENTENE CORP 8.01 04/11/07 CENTRAL VALLEY COMMUNITY BANCORP CA 2.02,9.01 04/11/07 CENTURY BANCORP INC MA 7.01,8.01,9.01 04/11/07 CHEMOKINE THERAPEUTICS CORP DE 8.01,9.01 04/02/07 CHILDRENS PLACE RETAIL STORES INC 1.01,8.01,9.01 04/09/07 China Fruits Corportion DE 1.01 04/12/07 AMEND China Opportunity Acquisition Corp. DE 8.01,9.01 04/11/07 Cistera Networks, Inc. NV 3.02,9.01 04/06/07 Citigroup Mortgage Loan Trust 2007-AR 6.01 04/10/07 CITIZENS FINANCIAL CORP/DE/ DE 2.02,9.01 04/11/07 CLAIRES STORES INC DE 2.02,9.01 04/12/07 COGNEX CORP MA 5.02,9.01 03/27/07 AMEND COLLEGIATE PACIFIC INC DE 7.01,9.01 04/12/07 COLLINS & AIKMAN FLOOR COVERINGS INC DE 8.01 03/22/07 CONSECO INC DE 7.01,9.01 04/11/07 COREL CORP A6 9.01 04/12/07 CORPORATE OFFICE PROPERTIES TRUST MD 1.01,9.01 04/06/07 COST PLUS INC/CA/ CA 5.02,9.01 04/06/07 COUNTRYWIDE FINANCIAL CORP DE 2.02,9.01 04/12/07 CPI CORP DE 2.02,9.01 02/03/07 CROSSTEX ENERGY LP DE 8.01,9.01 04/11/07 CROWN HOLDINGS INC PA 5.02 04/10/07 CYTOKINETICS INC 8.01,9.01 04/12/07 DANA CORP VA 5.01 04/10/07 DEER VALLEY CORP 2.02,9.01 04/10/07 DEVELOPERS DIVERSIFIED REALTY CORP OH 8.01,9.01 04/09/07 DEXTERITY SURGICAL INC DE 1.03,8.01 04/12/07 DIASYS CORP DE 4.01,9.01 04/11/07 DigitalTown, Inc. MN 8.01 03/26/07 DILLARDS INC DE 7.01,9.01 04/04/07 DILLARDS INC DE 7.01,9.01 04/11/07 DILLARDS INC DE 7.01,9.01 04/12/07 DOLLAR GENERAL CORP TN 7.01,9.01 04/12/07 DOR BIOPHARMA INC DE 8.01 04/09/07 DORCHESTER MINERALS LP DE 2.02,7.01,9.01 03/31/07 DPL INC OH 7.01,9.01 04/10/07 DUN & BRADSTREET CORP/NW DE 7.01 04/12/07 EASTGROUP PROPERTIES INC MD 5.03,9.01 04/11/07 EASTON-BELL SPORTS, INC. DE 2.02,9.01 04/11/07 ECOSPHERE TECHNOLOGIES INC FL 3.02 04/10/07 eHealth, Inc. DE 5.02 04/06/07 EL CAPITAN PRECIOUS METALS INC NV 1.02,5.02 04/06/07 EMPIRE PETROLEUM CORP DE 7.01,9.01 04/12/07 EMVELCO CORP. DE 5.02 04/09/07 Energy Transfer Equity, L.P. DE 7.01,9.01 04/11/07 ENTERGY CORP /DE/ DE 2.03,8.01 04/11/07 ENTROPIN INC CO 5.02 03/30/07 EVOLVING SYSTEMS INC DE 4.01,9.01 04/06/07 EXX INC/NV/ NV 4.02,9.01 04/10/07 EZCORP INC DE 8.01,9.01 04/12/07 FACTORY CARD & PARTY OUTLET CORP DE 2.02,9.01 04/12/07 FAMILY DOLLAR STORES INC DE 7.01,9.01 04/12/07 FASTENAL CO MN 2.02,9.01 04/12/07 FEDERAL AGRICULTURAL MORTGAGE CORP 7.01,9.01 04/11/07 Federal Home Loan Bank of Atlanta X1 2.03 04/09/07 Federal Home Loan Bank of Boston X1 2.03 04/09/07 Federal Home Loan Bank of Chicago X1 2.03 04/09/07 Federal Home Loan Bank of Cincinnati X1 2.03,9.01 04/09/07 Federal Home Loan Bank of Dallas 2.03 04/10/07 Federal Home Loan Bank of Des Moines X1 2.03,9.01 04/09/07 Federal Home Loan Bank of Indianapoli X1 2.03,9.01 04/09/07 Federal Home Loan Bank of New York X1 2.03,9.01 04/10/07 Federal Home Loan Bank of Pittsburgh PA 2.03,9.01 04/09/07 Federal Home Loan Bank of Seattle 2.03 04/11/07 Federal Home Loan Bank of Topeka 2.03 04/09/07 Fieldstone Mortgage Investment CORP MD 8.01,9.01 04/12/07 FIRST MUTUAL BANCSHARES INC WA 2.02 04/12/07 FIRST POTOMAC REALTY TRUST MD 9.01 04/11/07 FP Technology, Inc. DE 2.02,5.02,9.01 04/11/07 FX ENERGY INC NV 8.01,9.01 04/12/07 GAP INC DE 7.01,9.01 04/12/07 GASCO ENERGY INC NV 7.01,9.01 04/12/07 GENAERA CORP DE 1.01,5.02,8.01,9.01 04/09/07 GENCO SHIPPING & TRADING LTD 1.01,3.03,5.03,9.01 04/09/07 GENITOPE CORP DE 5.02,9.01 04/06/07 GIBRALTAR INDUSTRIES, INC. DE 1.01,2.01,8.01,9.01 04/12/07 GOLDSPRING INC FL 5.02 04/11/07 GREEN MOUNTAIN POWER CORP VT 3.01,5.01,9.01 04/12/07 GRIFFIN LAND & NURSERIES INC DE 2.02,9.01 04/12/07 GS CARBON CORP DE 4.01 04/06/07 HANDHELD ENTERTAINMENT, INC. DE 9.01 02/05/07 AMEND HANOVER DIRECT INC 8.01,9.01 04/12/07 HEXCEL CORP /DE/ DE 5.02,9.01 04/12/07 HF FINANCIAL CORP DE 1.02,5.02 04/07/07 HOME FEDERAL BANCORP, INC. OF LOUISIA 7.01,9.01 04/11/07 HOMEBANC CORP 1.01,9.01 04/09/07 HS3 TECHNOLOGIES INC. 3.02 04/04/07 Hughes Communications, Inc. DE 1.01,9.01 04/06/07 Hughes Network Systems, LLC DE 1.01,9.01 04/06/07 HYPERDYNAMICS CORP DE 3.02,8.01,9.01 03/06/07 I CRYSTAL INC DE 2.01,3.02,7.01,9.01 04/09/07 IDI GLOBAL INC NV 4.01,9.01 04/11/07 IMMUNE RESPONSE CORP DE 3.02 04/06/07 INTERACTIVE SYSTEMS WORLDWIDE INC /DE DE 2.02,9.01 04/12/07 INTERNAP NETWORK SERVICES CORP DE 1.01,9.01 04/10/07 INTERPHASE CORP TX 2.02,9.01 04/11/07 INTERPLAY ENTERTAINMENT CORP DE 1.01,9.01 04/09/07 Intervia Inc. 5.02 03/05/07 ION MEDIA NETWORKS INC. DE 8.01 04/12/07 ION MEDIA NETWORKS INC. DE 8.01,9.01 04/11/07 IPSCO INC 7.01,9.01 04/12/07 IRIDEX CORP DE 1.01,8.01,9.01 04/06/07 ISIS PHARMACEUTICALS INC DE 2.04,9.01 04/10/07 ISLE OF CAPRI CASINOS INC DE 4.01,9.01 04/12/07 IWT TESORO CORP NV 1.01,3.02,9.01 04/09/07 JAFRA WORLDWIDE HOLDINGS LUX SARL N4 8.01,9.01 04/11/07 JARDEN CORP DE 1.01,2.01,2.03,3.02,9.01 04/06/07 KAISER GROUP HOLDINGS INC DE 8.01 04/11/07 KAYNE ANDERSON ENERGY DEVELOPMENT CO MD 2.02,9.01 04/11/07 KBS Real Estate Investment Trust, Inc MD 2.01,9.01 01/31/07 AMEND KBS Real Estate Investment Trust, Inc MD 2.01,9.01 03/05/07 AMEND KBS Real Estate Investment Trust, Inc MD 2.01,9.01 03/29/07 AMEND KIMBERLY CLARK CORP DE 7.01,9.01 04/12/07 KINDER MORGAN INC KS 7.01,9.01 04/11/07 KNOT INC DE 5.02,9.01 04/11/07 KOHLS CORPORATION WI 7.01,9.01 04/12/07 KOSS CORP DE 2.02,9.01 04/10/07 KRONOS ADVANCED TECHNOLOGIES INC NV 7.01 04/12/07 LAKELAND INDUSTRIES INC DE 2.02,9.01 04/12/07 LAM RESEARCH CORP DE 2.02,9.01 04/12/07 Lexington Master Limited Partnership DE 4.01,9.01 04/10/07 LHC Group, Inc 8.01,9.01 04/11/07 LOGIC DEVICES INC CA 4.01,9.01 04/03/07 AMEND LogSearch, Inc. NV 5.02 04/11/07 LUCAS ENERGY, INC. NV 5.02 04/10/07 M I HOMES INC OH 7.01,9.01 04/12/07 MACDERMID INC CT 8.01,9.01 04/12/07 MAJESTIC STAR CASINO LLC IN 5.02 04/02/07 MANNATECH INC TX 8.01,9.01 03/13/07 Marquee Holdings Inc. DE 4.02 04/10/07 McCormick & Schmicks Seafood Restaura 1.01,9.01 04/09/07 MEADOWBROOK INSURANCE GROUP INC MI 1.01,9.01 04/10/07 MEDIMMUNE INC /DE DE 8.01,9.01 04/12/07 MEDUSA STYLE CORP NV 1.01 04/05/07 MFIC CORP DE 8.01,9.01 04/06/07 MGIC INVESTMENT CORP WI 2.02,9.01 04/11/07 MIDWEST AIR GROUP INC WI 8.01,9.01 04/11/07 MILLENNIUM BANKSHARES CORP VA 5.02 04/06/07 MILLENNIUM QUEST INC DE 2.01,3.02,5.01,5.02,9.01 04/10/07 MILLS CORP DE 5.02 04/07/07 MINDEN BANCORP INC 7.01,9.01 04/11/07 MOBILITY ELECTRONICS INC DE 5.02,9.01 04/11/07 MOBIUS MANAGEMENT SYSTEMS INC DE 1.01,2.02,8.01,9.01 04/11/07 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 03/08/07 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 03/08/07 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 03/08/07 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 03/08/07 MORGAN STANLEY CAPITAL I TRUST 2007-I DE 8.01,9.01 03/01/07 MOTIVE INC DE 8.01 04/09/07 MS STRUCTURED TILES SERIES 2006-1 DE 9.01 04/10/07 MSGI SECURITY SOLUTIONS, INC NV 1.01,2.03,3.02,9.01 04/05/07 MULTIMEDIA GAMES INC TX 5.02,9.01 04/06/07 MURPHY OIL CORP /DE DE 2.02,9.01 04/11/07 MUZAK HOLDINGS LLC DE 8.01 04/12/07 NANOPHASE TECHNOLOGIES CORPORATION IL 2.02,9.01 04/11/07 NASH FINCH CO DE 8.01,9.01 04/11/07 NationsHealth, Inc. DE 1.01,2.03,9.01 04/11/07 Neiman Marcus, Inc. DE 2.02,7.01 04/12/07 NEOMAGIC CORP DE 1.01,3.03,5.03,9.01 04/06/07 Neoview Holdings Inc. NV 4.01,9.01 04/11/07 NEVADA CHEMICALS INC UT 1.01,5.02,9.01 04/12/07 NEW CENTURY BANCORP INC NC 5.02,9.01 04/06/07 NEW MEDIUM ENTERPRISES INC NV 3.02,8.01 04/12/07 New York & Company, Inc. 7.01,9.01 04/12/07 NEXEN INC A0 5.02,9.01 04/09/07 NextWave Wireless Inc. DE 1.01,3.02,7.01,9.01 04/06/07 NITCHES INC CA 2.02,9.01 04/12/07 NNN Healthcare/Office REIT, Inc. MD 5.02 04/12/07 NOBLE CORP 7.01,9.01 04/12/07 NORDSTROM INC WA 7.01 04/12/07 NOVACEA INC DE 8.01 04/04/07 NS8 CORP DE 5.02 04/12/07 NTS MORTGAGE INCOME FUND DE 7.01,9.01 04/12/07 NxStage Medical, Inc. DE 5.02 04/09/07 OCEAN WEST HOLDING CORP DE 8.01,9.01 04/12/07 Odimo INC DE 1.02,2.01 04/11/07 OHIO CASUALTY CORP OH 1.01,8.01,9.01 02/20/07 AMEND OHIO CASUALTY CORP OH 5.02,9.01 02/27/07 AMEND OMEGA PROTEIN CORP NV 8.01,9.01 04/09/07 Omni Financial Services, Inc. GA 1.01,9.01 04/06/07 ONEOK INC /NEW/ OK 7.01,9.01 04/12/07 ONEOK Partners LP DE 7.01,9.01 04/12/07 ONEOK Partners LP DE 1.01 04/12/07 AMEND Option One Mortgage Loan Trust 2007-3 DE 9.01 03/30/07 OTTER TAIL CORP MN 5.02 04/09/07 PACIFIC CMA INC DE 1.01,1.02,2.03,3.01,9.01 04/06/07 PACIFIC PREMIER BANCORP INC DE 7.01,9.01 04/12/07 PACTIV CORP DE 1.01,8.01,9.01 04/12/07 PARLUX FRAGRANCES INC DE 3.01,9.01 04/11/07 PAYLESS SHOESOURCE INC /DE/ DE 5.02,9.01 04/11/07 PDL BIOPHARMA, INC. DE 8.01,9.01 04/11/07 PEERLESS SYSTEMS CORP DE 7.01 04/12/07 PEOPLES EDUCATIONAL HOLDINGS MN 2.02,9.01 04/12/07 PETROL OIL & GAS INC 5.02 04/06/07 PETROQUEST ENERGY INC DE 7.01,9.01 04/12/07 PIEDMONT NATURAL GAS CO INC NC 8.01 03/30/07 PIER 1 IMPORTS INC/DE DE 2.02,9.01 04/12/07 PLM EQUIPMENT GROWTH & INCOME FUND VI CA 8.01 04/12/07 POLARIS INDUSTRIES INC/MN MN 2.02 04/12/07 PORTLAND GENERAL ELECTRIC CO /OR/ OR 2.03,9.01 04/12/07 PORTOLA PACKAGING INC DE 2.02,9.01 04/11/07 PRIMAL SOLUTIONS INC DE 1.01,2.03,5.02,9.01 03/20/07 PROSPECT ENERGY CORP MD 8.01,9.01 04/12/07 PSPP HOLDINGS INC NV 2.01,5.01,5.06,9.01 12/31/06 PUBLIC SERVICE CO OF COLORADO CO 8.01 04/06/07 PW EAGLE INC MN 8.01,9.01 04/12/07 PYR ENERGY CORP DE 2.02,7.01,9.01 04/12/07 PYR ENERGY CORP DE 7.01,9.01 04/12/07 QMED INC DE 2.02,5.02,9.01 04/09/07 QUANTA CAPITAL HOLDINGS LTD 5.02,7.01,9.01 04/10/07 RAIT Financial Trust MD 8.01,9.01 04/11/07 RALCORP HOLDINGS INC /MO MO 4.01 04/09/07 RASER TECHNOLOGIES INC UT 1.01 04/12/07 REMINGTON ARMS CO INC/ DE 8.01,9.01 04/04/07 AMEND RESIDENTIAL CAPITAL, LLC DE 7.01,9.01 04/12/07 Resource Capital Corp. MD 7.01,9.01 04/11/07 RFMSI Series 2007-SA2 Trust DE 8.01,9.01 04/11/07 RITE AID CORP DE 2.02,9.01 04/12/06 RITE AID CORP DE 8.01,9.01 04/12/07 River Rock Entertainment Authority XX 5.02 04/09/07 Rockwood Holdings, Inc. DE 7.01,9.01 04/12/07 ROWAN COMPANIES INC DE 5.02 03/14/07 AMEND S Wind-up CORP DE 8.01,9.01 04/12/07 SAKS INC TN 8.01,9.01 04/12/07 SANMINA-SCI CORP DE 2.02,9.01 04/12/07 SCHIFF NUTRITION INTERNATIONAL, INC. DE 2.02,9.01 04/12/07 Securitized Asset Backed Receivables 8.01,9.01 04/12/07 SIMTEK CORP CO 2.02,9.01 04/11/07 SIRIUS SATELLITE RADIO INC DE 8.01 04/12/07 SL GREEN REALTY CORP MD 5.02 04/06/07 SONOMA VALLEY BANCORP CA 2.02,9.01 04/10/07 STARMED GROUP INC AZ 8.01,9.01 04/12/07 STARTECH ENVIRONMENTAL CORP CO 1.01,3.02,9.01 04/11/07 SUPERIOR ENERGY SERVICES INC DE 8.01 04/11/07 SYNERGETICS USA INC 1.01,9.01 04/06/07 SYNTAX-BRILLIAN CORP DE 2.02,9.01 04/12/07 Tank Sports, Inc. CA 2.01,9.01 01/30/07 AMEND TBW Mortgage-Backed Trust Series 2006 DE 1.01,9.01 04/09/07 Telzuit Medical Technologies, Inc. 5.02 04/12/07 TEXOLA ENERGY CORP NV 7.01,9.01 04/11/07 THINKENGINE NETWORKS, INC. 5.02 04/11/07 THOMAS GROUP INC DE 2.02,9.01 04/10/07 TIME WARNER TELECOM INC DE 5.02 04/11/07 Tower Group, Inc. DE 2.01,5.02,8.01,9.01 04/10/07 TRANS WORLD ENTERTAINMENT CORP NY 2.02,9.01 04/12/07 TRANSMERIDIAN EXPLORATION INC DE 8.01 04/02/07 TRI-CONTINENTAL CORP MD 7.01,9.01 04/12/07 TRINITY CAPITAL CORP 2.02,9.01 04/12/07 TRIZETTO GROUP INC DE 8.01,9.01 04/12/07 TRUE PRODUCT ID, INC. DE 8.01 04/12/07 TRUSTCO BANK CORP N Y NY 8.01,9.01 04/11/07 TTM TECHNOLOGIES INC WA 5.02,9.01 03/06/07 TUESDAY MORNING CORP/DE DE 2.02,9.01 04/12/07 TYCO INTERNATIONAL LTD /BER/ D0 5.02,9.01 04/11/07 UMPQUA HOLDINGS CORP OR 8.01,9.01 04/11/07 UNITED COMPANIES CORP 5.02 04/12/07 UNIVERSAL TRAVEL GROUP NV 1.01,2.01,3.02 04/10/07 URANIUM ENERGY CORP NV 1.01,9.01 03/30/07 UROPLASTY INC MN 1.01,1.02,3.02,5.05,9.01 04/06/07 US CONCRETE INC DE 1.01,2.03,9.01 04/06/07 Valentec Systems, Inc DE 1.01,9.01 04/12/07 Valera Pharmaceuticals Inc 8.01,9.01 04/12/07 VARIAN MEDICAL SYSTEMS INC DE 2.02,9.01 04/12/07 VARIAN SEMICONDUCTOR EQUIPMENT ASSOCI DE 5.02 04/06/07 VENTAS INC DE 1.01,7.01,9.01 04/10/07 VOIP INC 1.01,2.03,2.04,3.02 04/06/07 Volcano CORP DE 5.02 04/12/07 VONAGE HOLDINGS CORP DE 2.02,2.05,5.02,9.01 04/11/07 VSB BANCORP INC NY 2.02,9.01 04/12/07 Wachovia Bank Commercial Mortgage Tru NC 8.01,9.01 03/28/07 Washington Mutual Mortgage Pass-Throu DE 9.01 03/28/07 Washington Mutual Mortgage Pass-Throu DE 9.01 03/28/07 Washington Mutual Mortgage Pass-Throu DE 9.01 03/28/07 WCI COMMUNITIES INC 1.01 04/05/07 WELLCARE HEALTH PLANS, INC. DE 1.01,5.02,9.01 04/06/07 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 03/28/07 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 03/28/07 WEST MARINE INC DE 2.02,9.01 04/11/07 WESTAR ENERGY INC /KS KS 1.01,9.01 04/12/07 WESTWOOD ONE INC /DE/ DE 8.01,9.01 04/12/07 WET SEAL INC DE 8.01 02/12/07 WHERIFY WIRELESS INC DE 1.01,3.02,9.01 04/11/07 WHITE MOUNTAINS INSURANCE GROUP LTD D0 7.01,9.01 04/12/07 WHX CORP DE 1.01,2.03,8.01,9.01 04/12/07 WILLIAM LYON HOMES DE 2.02,9.01 04/10/07 XCEL ENERGY INC MN 8.01 04/06/07 XERIUM TECHNOLOGIES INC DE 5.02,9.01 04/11/07 XETA TECHNOLOGIES INC OK 8.01 04/03/07 XM SATELLITE RADIO HOLDINGS INC DE 8.01 04/12/07