SEC NEWS DIGEST Issue 2007-89 May 9, 2007 COMMISSION ANNOUNCEMENTS COMMISSION MEETINGS CLOSED MEETING - TUESDAY, MAY 15, 2007 - 2:00 P.M. The subject matter of the closed meeting scheduled for Tuesday, May 15, will be: Formal orders of investigations; Institution and settlement of injunctive actions; Institution and settlement of administrative proceedings of an enforcement nature; An adjudicatory matter; and Other matters related to enforcement proceedings. CLOSED MEETING - THURSDAY, MAY 17, 2007 - 9:45 A.M. The subject matter of the closed meeting scheduled for Thursday, May 17, will be: Institution and settlement of injunctive actions; and Institution and settlement of administrative proceedings of an enforcement nature. 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 MOTOROLA, INC. On May 8, the Commission issued an Order Instituting Cease-and-Desist Proceedings, Making Findings, and Imposing a Cease-and-Desist Order Pursuant to Section 21C of the Securities Exchange Act of 1934 against Motorola, Inc. The Order finds that, in 2001, Motorola, Inc., a vendor of digital cable television set-top boxes, entered into a round-trip cash transaction with Adelphia Communications Corporation, a cable television systems operator. Under a purported marketing support agreement, Adelphia paid money to Motorola which was immediately returned to Adelphia in the form of marketing support payments. The agreement, which was backdated and applied retroactively to the prior fiscal year, provided that Motorola would increase the price of digital cable television set-top boxes it was selling to Adelphia and pay the amount of the price increase back to Adelphia in the form of payments to market Motorola's cable television set-top boxes. Adelphia did not use the marketing support payments to market Motorola's cable television set-top boxes. Instead, Adelphia recorded the price increase it paid Motorola as a capital expense, and recognized the marketing support payments as a contra marketing expense, thereby artificially reducing its marketing expense and increasing Earnings Before Interest, Taxes, Depreciation and Amortization. The Order also finds that Motorola employees were aware of a number of unusual and unique facts that together demonstrated that Adelphia was misusing the marketing support agreement. Those facts included: (i) Adelphia's request to increase the cost of Motorola set-top boxes was the first time a customer had asked the Motorola executives involved in the transaction to increase the price of Motorola's products; (ii) the marketing support agreement, which Adelphia provided to Motorola, contained a false reason for the price increase; (iii) Motorola executives insisted as a condition to entering into the transaction that Adelphia provide a letter from its counsel that Adelphia would not use the transaction in contravention of federal regulations governing cable television rates - instead, an Adelphia finance executive who was later implicated in the fraud signed the letter; (iv) the marketing support agreement did not contain any details of marketing to be done by Adelphia and required no input from Motorola's marketing department; (v) the marketing support agreement was backdated and the price increase and marketing support payment obligation were made retroactive to the beginning of the prior fiscal year and applied to products that had already been sold to and paid for by Adelphia; (vi) the transaction was a "wash" transaction with no economic impact on Motorola; and (vii) Motorola did not treat the transaction as a marketing transaction for accounting purposes. Based on the above, the Commission orders Motorola to cease and desist from committing or causing any violations and any future violations of Sections 13(a) and 13(b)(2)(A) of the Securities Exchange Act of 1934 and Rules 12b-20, 13a-1, and 13a-13 thereunder. The Order also requires Motorola to pay $25 million in disgorgement and prejudgment interest to the Registry of the Court for the United States District Court for the Southern District of New York, in the case captioned SEC v. Adelphia Communications Corp., et al., 02 Civ. 5776 (PKC). Such funds will be held in the Registry pending the approval of a plan to distribute the funds to the victims of the Adelphia fraud. Motorola agreed to the settlement without admitting or denying the findings in the Commission's Order. (Rel. 34-55725; AAE Rel. 2607; File No. 3-12630) MORGAN STANLEY & CO. INCORPORATED SETTLES BEST EXECUTION CASE WITH SEC On May 9, the Commission issued an Order Instituting Administrative and Cease-and-Desist Proceedings, Making Findings, and Imposing Remedial Sanctions and a Cease-and-Desist Order Pursuant to Sections 15(b) and 21C of the Securities Exchange Act of 1934 (Order) against Morgan Stanley & Co. Incorporated (MS & Co.). The Order finds that MS & Co. failed to provide best execution for certain retail orders for over-the-counter (OTC) securities processed by its automated market- making system. The Order finds that from October 24, 2001, through December 8, 2004, MS & Co. failed to seek to obtain best execution for certain orders for OTC securities placed by retail customers of MS & Co., Morgan Stanley DW, Inc. and third party broker-dealers that routed orders to MS & Co. for execution. In particular, MS & Co. embedded undisclosed mark-ups and mark-downs on certain retail OTC orders and delayed the execution of other retail OTC orders for which MS & Co. had an obligation to execute without hesitation. MS & Co. acted recklessly in not knowing that, contrary to its representations to these customers, this conduct resulted in MS & Co. breaching its duty of best execution with respect to these retail customers'orders. The Order also finds that MS & Co. failed to provide best execution to approximately 1,253,666 executions (3.7% of its OTC executions) valued at $7,957,019,712. MS & Co. recognized revenue of approximately $5.95 million through its improper use of undisclosed mark-ups and mark- downs. As a result, the Order finds that MS & Co. willfully violated Section 15(c)(1)(A) of the Securities Exchange Act of 1934 (Exchange Act). Based on the above, the Order: (i) censures MS & Co.; (ii) requires MS & Co. to cease and desist from committing or causing any violations and any future violations of Section 15(c)(1)(A) of the Exchange Act; (iii) orders MS & Co. to pay disgorgement of $5,949,222 and prejudgment interest thereon of $507,978; (iii) imposes a civil money penalty of $1.5 million; and (iv) requires MS & Co. to comply with certain undertakings, including (a) retaining an independent compliance consultant to conduct a comprehensive review of, and to provide a report concerning, its automated retail order handling practices and (b) retaining an independent distribution consultant to develop and implement a distribution plan for the distribution of the disgorgement ordered. MS & Co. consented to the issuance of the Order without admitting or denying any of the findings therein. (Rels. 33- 8801; 33-8802; 34-55726; 34-55727; File No. 3-12631; Press Rel. 2007- 91) IN THE MATTER OF AMARANTH ADVISORS, L.L.C. On May 9, the Commission issued an Order Instituting Administrative and Cease-and-Desist Proceedings, Making Findings, and Imposing Remedial Sanctions and a Cease-and-Desist Order Pursuant to Section 21C of the Securities Exchange Act of 1934 and Section 203(e) of the Investment Advisers Act of 1940 (Order) against Amaranth Advisors L.L.C. (Amaranth). The Order finds that Amaranth participated in five follow-on offerings between November 2004 and February 2005, in which it sold securities short during the restricted period before the pricing of those offerings and then covered the short positions with securities purchased in those offerings. These transactions violated Rule 105 of Regulation M and allowed Amaranth to make profits of $507,627 for certain funds it advised. Based on the above, the Commission ordered Amaranth to cease-and- desist from committing or causing any violations of Rule 105 of Regulation M, pay disgorgement of $507,627 plus prejudgment interest of $59,192, pay a civil money penalty of $150,000, and censured Amaranth. Amaranth consented to the issuance of the Order without admitting or denying any of the Commission's findings. (Rels. 34- 55728; IA-2601; File No. 3-12632) SEC OBTAINS ASSET FREEZE IN CONNECTION WITH TRADES IN DOW JONES SECURITIES PRIOR TO ACQUISITION ANNOUNCEMENT - ORDERS PLACED FROM FOREIGN ACCOUNTS JUST PRIOR TO ACQUISITION ANNOUNCEMENT; AS MUCH AS $23 MILLION FROZEN On May 8, the U.S. District Court for the Southern District of New York entered a Temporary Restraining Order freezing assets of two Hong Kong residents, Kan King Wong and Charlotte Ka On Wong Leung, held at a branch office of Merrill Lynch & Co. in Hong Kong. The Commission's complaint alleges that the defendants engaged in illegal insider trading, in violation of the antifraud provisions of the federal securities laws. Among other relief, the court also imposed an expedited discovery schedule and prohibited the destruction of relevant documents. According to the Commission's complaint, the defendants purchased 415,000 shares of Dow Jones common stock in their Merrill Lynch accounts between April 13 and April 30, 2007, for approximately $15 million. On May 1, 2007, Dow Jones stock price shot up 58% when it was disclosed publicly that News Corporation had made an offer to acquire Dow Jones for $60 per share -- a substantial premium over the market price. On May 4, 2007, the defendants sold all 415,000 shares of Dow Jones common stock for a total of approximately $23 million and a profit of approximately $8 million. The Commission alleges that the defendants engaged in insider trading, in violation of Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. The Commission is seeking permanent injunctive relief, disgorgement of ill-gotten gains with prejudgment interest thereon, and civil monetary penalties. The Commission's investigation is continuing. [SEC v. Kan King Wong and Charlotte Ka On Wong Leung, 07 Civ. 3628 (SAS) (S.D.N.Y.)] (LR- 20106) SEC v. ALBERT E. PARISH, JR., PARISH ECONOMICS LLC AND SUMMERVILLE HARD ASSETS LLC On May 4, the Honorable David C. Norton, U. S. District Judge for the District of South Carolina, entered an Order of Permanent Injunction as to defendants Albert E. Parish (Parish), Parish Economics, LLC (Parish Economics) and Summerville Hard Assets LLC (Summerville). The order restrained and enjoined the defendants from future violations of Section 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934, and Rule 10b-5 thereunder. The order further restrained and enjoined Parish and Parish Economics from violating, or aiding and abetting violations of, Sections 206(1) and 206(2) of the Investment Advisers Act of 1940. The defendants consented to the entry of the order without admitting or denying any of the allegations of the Commission's complaint. The Commission's complaint, filed on April 5, 2007, alleged that Parish and Parish Economics fraudulently operated five investment funds which commenced operations at various times since 1986. Four of the funds were described as "informal pools of money" through which investors could invest in, respectively, commodities and securities futures products (the Futures Pool), bonds (the Hedged Income Pool), stocks (the Stock Pool), and hard assets such as expensive watches, jewelry and fine art (Hard Asset Pool). The fifth fund is defendant Summerville. Summerville also purported to invest in various hard assets such as jewelry and collectibles. The Commission alleged that the defendants provided statements to investors and placed information on the Parish Economics website representing that the funds had been trading profitably and that the funds collectively held $134 million in assets. In fact, brokerage accounts represented to hold millions of dollars of assets for the funds do not hold significant funds. Parish is a Summerville, SC promoter. Parish Economics and Summerville are South Carolina limited liability corporations controlled by Parish. [SEC v. Albert E. Parish, Jr., Parish Economics LLC and Summerville Hard Assets LLC, Civil Action No. 2:07-CV-00919-DCN (D. S. C.)] (LR-20107) SELF-REGULATORY ORGANIZATIONS APPROVAL OF PROPOSED RULE CHANGE The Commission granted approval of a proposed rule change (SR-OCC- 2006-15) filed by The Options Clearing Corporation under Section 19(b)(1) of the Securities Exchange Act of 1934. The rule change will eliminate the requirement that OCC's Membership/Risk Committee approve classes of fund shares for deposit as margin. Publication is expected in the Federal Register during the week of May 14. (Rel. 34-55716) PROPOSED RULE CHANGES The American Stock Exchange filed Amendment Nos. 3 and 4 to a proposed rule change (SR-Amex-2006-17) relating to procedures for at-risk cross transactions. Publication is expected in the Federal Register during the week of May 14. (Rel. 34-55719) The NYSE Arca filed a proposed rule change (SR-NYSEArca-2007-22) and Amendment Nos. 1 and 2 thereto relating to listing and annual fees for derivative securities products and closed-end funds. Publication is expected in the Federal Register during the week of May 14. (Rel. 34- 55720) A proposed rule change (SR-CBOE-2007-39) has been filed by the Chicago Board Options Exchange regarding penny price improvement under Section 19(b)(2) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of May 14. (Rel. 34- 55724) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change (SR-ISE-2007-24) and Amendments No. 1 and 2 thereto filed by the International Securities Exchange relating to market data revenue rebates have 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 May 14. (Rel. 34-55722) SECURITIES ACT REGISTRATIONS The following registration statements have been filed with the SEC under the Securities Act of 1933. The reported information appears as follows: Form, Name, Address and Phone Number (if available) of the issuer of the security; Title and the number and/or face amount of the securities being offered; Name of the managing underwriter or depositor (if applicable); File number and date filed; Assigned Branch; and a designation if the statement is a New Issue. Registration statements may be obtained in person or by writing to the Commission's Public Reference Branch at 100 F Street, N.E., Washington, D.C. 20549-1090 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . F-3 ZI CORP, 2100, 840 - 7TH AVENUE SW, CALGARY, A0, T2P 3G2, 4032338875 - 5,486,380 ($8,643,837.84) Equity, (File 333-142684 - May. 8) (BR. 11A) S-8 AMARILLO BIOSCIENCES INC, AMARILLO BIOSCIENCES INC, 4134 BUSINESS PARK DRIVE, AMARILLO, TX, 79110-4225, (806) 376-1741 - 200,000 ($156,000.00) Face Amount Certificates, (File 333-142688 - May. 8) (BR. 01C) S-1 Spirit AeroSystems Holdings, Inc., 3801 SOUTH OLIVER, WICHITA, KS, 67210, (316) 526-1100 - 0 ($1,131,531,000.00) Equity, (File 333-142689 - May. 8) (BR. 05C) S-4 MERRILL LYNCH & CO INC, 4 WORLD FINANCIAL CTR, NEW YORK, NY, 10080, 2124491000 - 0 ($1,010,559,426.00) Equity, (File 333-142690 - May. 8) (BR. 06C) S-3ASR SCIELE PHARMA, INC., FIVE CONCOURSE PARKWAY, SUITE 1800, ATALANTA, GA, 30328, 678-341-1436 - 0 ($287,500,000.00) Debt Convertible into Equity, (File 333-142691 - May. 8) (BR. 09) S-4 Altra Industrial Motion, Inc., 14 HAYWARD STREET, QUINCY, MA, 02171, 617-328-3300 - 0 ($105,000,000.00) Non-Convertible Debt, (File 333-142692 - May. 8) (BR. 06A) S-1 SP Acquisition Holdings, Inc., 590 MADISON AVENUE, 32ND FLOOR, NEW YORK, NY, 10022, (212) 520-2300 - 34,500,000 ($345,000,000.00) Equity, (File 333-142696 - May. 8) (BR. 09) S-1 Madison Acquisition Ventures, Inc., 488 MADISON AVENUE, SUITE 1100, NEW YORK, NY, 10022, (212) 486-2500 - 3,210,000 ($321,000.00) Equity, (File 333-142697 - May. 8) (BR. 09) N-2 ABERDEEN AUSTRALIA EQUITY FUND INC, 800 SCUDDERS MILL ROAD, PLAINSBORO, NJ, 08536, 2129688800 - 2,592,641 ($41,248,918.00) Equity, (File 333-142698 - May. 8) (BR. 17) S-8 PIPER JAFFRAY COMPANIES, 800 NICOLLET MALL, SUITE 800, MAIL STOP J09N02, MINNEAPOLIS, MN, 55402, (612) 303-6000 - 0 ($85,238,001.00) Equity, (File 333-142699 - May. 8) (BR. 06A) S-8 ZIOPHARM ONCOLOGY INC, 1180 AVENUE OF THE AMERICA, 19TH FLOOR, NEW YORK, NY, 10036, 617-214-0700 - 2,000,000 ($10,600,000.00) Equity, (File 333-142701 - May. 8) (BR. 01C) S-8 SPRINT NEXTEL CORP, 2001 EDMUND HALLEY DRIVE, RESTON, VA, 20191, 703-433-4000 - 199,636,700 ($3,987,743,082.50) Equity, (File 333-142702 - May. 8) (BR. 11B) S-8 Sterling Banks, Inc., 3100 ROUTE 38, MOUNT LAUREL, NJ, 08054, 856-273-5900 - 508,917 ($4,834,711.50) Equity, (File 333-142703 - May. 8) (BR. 07C) SB-2 CLASSIC COSTUME CORP INC, 1202 LEXINGTON AVENUE, SUITE 104, NEW YORK, NY, 10028, 212 734 0470 - 2,201,000 ($110,050.00) Equity, (File 333-142704 - May. 8) (BR. 02) S-8 OCCIDENTAL PETROLEUM CORP /DE/, 10889 WILSHIRE BLVD, LOS ANGELES, CA, 90024, 3102088800 - 32,000,000 ($1,619,360,000.00) Equity, (File 333-142705 - May. 8) (BR. 04A) S-8 POOL CORP, 109 NORTHPARK BLVD, 4TH FLOOR, COVINGTON, LA, 70433-5001, 9858925521 - 1,515,000 ($60,016,725.00) Equity, (File 333-142706 - May. 8) (BR. 02C) S-8 THERAVANCE INC, 901 GATEWAY BLVD, SOUTH SAN FRANCISCO, CA, 94080, 6508086000 - 0 ($114,590,000.00) Equity, (File 333-142707 - May. 8) (BR. 01C) S-8 DIVERSA CORP, 4955 DIRECTORS PLACE, SAN DIEGO, CA, 92121, 858-526-5000 - 0 ($5,329,062.00) Equity, (File 333-142708 - May. 8) (BR. 01A) S-8 F5 NETWORKS INC, 401 ELLIOT AVE WEST, STE 500, SEATTLE, WA, 98119, 2062725555 - 0 ($154,920,000.00) Equity, (File 333-142709 - May. 8) (BR. 03B) S-8 AMERICAN EXPRESS CO, 200 VESEY STREET, 50TH FLOOR, NEW YORK, NY, 10285, 2126402000 - 1 ($63.39) Equity, (File 333-142710 - May. 8) (BR. 07A) S-8 AGCO CORP /DE, 4205 RIVER GREEN PKWAY, DULUTH, GA, 30096, 7708139200 - 5,000,000 ($212,500,000.00) Equity, (File 333-142711 - May. 8) (BR. 10A) S-8 PANTRY INC, 1801 DOUGLAS DR, PO BOX 1410, SANFORD, NC, 27330, 9197746700 - 3,242,385 ($145,972,172.70) Equity, (File 333-142712 - May. 8) (BR. 02B) S-8 HUMAN GENOME SCIENCES INC, 14200 SHADY GROVE ROAD, ROCKVILLE, MD, 20850-3338, 3013098504 - 0 ($6,152,500.00) Equity, (File 333-142713 - May. 8) (BR. 01A) S-8 WATTS WATER TECHNOLOGIES INC, 815 CHESTNUT ST, NORTH ANDOVER, MA, 01845, 9786881811 - 0 ($37,610,000.00) Equity, (File 333-142714 - May. 8) (BR. 06B) S-4 GREAT PLAINS ENERGY INC, 1201 WALNUT, KANSAS CITY, MO, 64106, 8165562200 - 0 ($889,328,317.00) Equity, (File 333-142715 - May. 8) (BR. 02B) S-8 OWENS & MINOR INC/VA/, 4800 COX RD, GLEN ALLEN, VA, 23060, 8047479794 - 0 ($17,670,000.00) Equity, (File 333-142716 - May. 8) (BR. 09B) S-8 HNI CORP, 408 EAST SECOND STREET - PO BOX 1109, MUSCATINE, IA, 52761-7109, 5632727400 - 300,000 ($12,825,000.00) Equity, (File 333-142717 - May. 8) (BR. 06B) SB-2 Airbee Wireless, Inc., 9400 KEY WEST AVENUE, ROCKVILLE, MD, 20850, 301-517-1860 - 0 ($7,360,812.19) Equity, (File 333-142719 - May. 8) (BR. 03A) S-3ASR CHESAPEAKE ENERGY CORP, 6100 N WESTERN AVE, OKLAHOMA CITY, OK, 73118, 4058488000 - 0 ($0.00) Equity, (File 333-142720 - May. 8) (BR. 04B) F-3ASR TAIWAN SEMICONDUCTOR MANUFACTURING CO LTD, NO. 8, LI-HSIN ROAD 6, SCIENCE-BASED INDUSTRIAL PARK, HSINCHU, F5, 00000, 886-3-5636688 - 0 ($0.00) ADRs/ADSs, (File 333-142721 - May. 8) (BR. 10C) S-3 EQUITY RESIDENTIAL, EQUITY RESIDENTIAL, 2 N RIVERSIDE PLAZA, STE 400, CHICAGO, IL, 60606, 3129281178 - 0 ($23,115,000.00) Equity, (File 333-142723 - May. 8) (BR. 08A) S-8 NORTHEAST UTILITIES, ONE FEDERAL STREET, BUILDING 111-4, SPRINGFIELD, MA, 01105, 8606655000 - 4,500,000 ($146,295,000.00) Equity, (File 333-142724 - May. 8) (BR. 02A) N-2 PLAINFIELD DIRECT INC, 55 RAILROAD AVENUE, GREENWICH, CT, 06830, 203-302-1700 - 0 ($200,000,000.00) Equity, (File 333-142725 - May. 8) (BR. 18) S-8 SIRIUS SATELLITE RADIO INC, 1221 AVENUE OF THE AMERICAS, 36TH FLOOR, NEW YORK, NY, 10020, 2128995000 - 1,300,000 ($3,809,000.00) Equity, (File 333-142726 - May. 8) (BR. 11B) S-8 KENNAMETAL INC, 1600 TECHNOLOGY WAY, P O BOX 231, LATROBE, PA, 15650, 7245395000 - 300,000 ($21,192,000.00) Equity, (File 333-142727 - May. 8) (BR. 10B) S-1 STONE TAN CHINA ACQUISITION CORP., 9191 TOWNE CENTER DRIVE, SUITE 410, SAN DIEGO, CA, 92122, 858-450-1505 - 0 ($221,250,100.00) Other, (File 333-142729 - May. 8) (BR. ) SB-2 OMNICOMM SYSTEMS INC, 2555 DAVIE ROAD, SUITE 110-B, FORT LAUDERDALE, FL, 33317, 954-473-1254 - 0 ($21,910,085.00) Equity, (File 333-142730 - May. 8) (BR. 08C) S-1 TOREADOR RESOURCES CORP, 4809 COLE AVENUE SUITE 108, DALLAS, TX, 75205, 2145593933 - 0 ($49,168,171.00) Equity, (File 333-142731 - May. 8) (BR. 04C) S-8 LENNAR CORP /NEW/, 700 NW 107TH AVENUE, SUITE 400, MIAMI, FL, 33172, 3055594000 - 0 ($437,300,000.00) Equity, (File 333-142732 - May. 8) (BR. 06A) S-3 CHEMICAL FINANCIAL CORP, 333 E MAIN ST, MIDLAND, MI, 48640, 5176313310 - 300,000 ($8,104,500.00) Equity, (File 333-142733 - May. 8) (BR. 07C) S-8 POWERLINX INC, 200 MADONNA BLVD., TIERRA VERDE, FL, 33715, 7278667440 - 450,000 ($513,000.00) Equity, (File 333-142734 - May. 8) (BR. 11C) S-1 Encore Bancshares Inc, 1220 AUGUSTA DR STE 600, HOUSTON, TX, 77057, 0 ($46,000,000.00) Equity, (File 333-142735 - May. 8) (BR. ) S-8 UNIVERSAL POWER GROUP INC., 1720 HAYDEN ROAD, CARROLLTON, TX, 75006, 4698921122 - 0 ($9,787,500.00) Equity, (File 333-142736 - May. 8) (BR. 10C) S-1 DELTEK, INC, 13880 DULLES CORNER LANE, HERNDON, VA, 20171, 7037048606 - 0 ($200,000,000.00) Equity, (File 333-142737 - May. 8) (BR. 03C) S-1 INCENTRA SOLUTIONS, INC., 1140 PEARL STREET, BOULDER, CO, 80302, 303-449-8279 - 0 ($4,986,847.00) Equity, (File 333-142738 - May. 8) (BR. 08B) S-8 HNI CORP, 408 EAST SECOND STREET - PO BOX 1109, MUSCATINE, IA, 52761-7109, 5632727400 - 5,000,000 ($213,750,000.00) Equity, (File 333-142742 - May. 8) (BR. 06B) S-8 REGAL BELOIT CORP, 200 STATE ST, BELOIT, WI, 53511, 6083648800 - 2,500,000 ($112,500,000.00) Equity, (File 333-142743 - May. 8) (BR. 10C) 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 1 800 CONTACTS INC DE 2.02,9.01 05/08/07 A.C. Moore Arts & Crafts, Inc. PA 2.02,9.01 05/07/07 AASTROM BIOSCIENCES INC MI 8.01 05/07/07 AASTROM BIOSCIENCES INC MI 2.02,9.01 05/08/07 ACADIA PHARMACEUTICALS INC DE 2.02,9.01 05/08/07 ACCURAY INC CA 8.01 05/07/07 ACROSS AMERICA REAL ESTATE CORP CO 1.01,2.03,7.01,9.01 05/08/07 ACTIVANT SOLUTIONS INC /DE/ DE 1.01 05/03/07 ACTIVIDENTITY CORP DE 2.02,9.01 05/08/07 ADVANCED CELL TECHNOLOGY, INC. DE 1.01,9.01 05/02/07 ADVANCIS PHARMACEUTICAL CORP 2.02,9.01 05/08/07 ADVISORY BOARD CO DE 2.02,9.01 05/08/07 AEP INDUSTRIES INC DE 8.01,9.01 05/04/07 AEROFLEX INC DE 2.02,9.01 05/07/07 AGL RESOURCES INC GA 5.02 05/02/07 AHERN RENTALS INC 8.01,9.01 05/08/07 ALCAN INC A6 8.01,9.01 05/08/07 ALESCO FINANCIAL INC 2.02,9.01 05/07/07 ALESCO FINANCIAL INC 7.01,8.01,9.01 05/08/07 ALFA INTERNATIONAL HOLDINGS CORP. DE 7.01 05/01/07 ALLIED CAPITAL CORP MD 2.02,9.01 05/08/07 ALLIED HEALTHCARE INTERNATIONAL INC NY 2.02,9.01 05/08/07 ALLIED MOTION TECHNOLOGIES INC CO 2.02,5.02,9.01 05/03/07 ALLIED WASTE INDUSTRIES INC DE 7.01 05/08/07 ALLOS THERAPEUTICS INC DE 2.02,9.01 05/08/07 ALLSCRIPTS HEALTHCARE SOLUTIONS INC DE 2.02,9.01 05/08/07 AMBASSADORS INTERNATIONAL INC DE 2.02,9.01 05/07/07 AMERICA FIRST APARTMENT INVESTORS INC MD 2.02,8.01,9.01 05/07/07 AMERICA FIRST TAX EXEMPT INVESTORS LP DE 1.01 05/07/07 AMERICAN LAND LEASE INC DE 2.02,7.01,9.01 05/08/07 AMERICAN MORTGAGE ACCEPTANCE CO MA 2.02,9.01 03/21/07 AMERICAN NATIONAL BANKSHARES INC VA 7.01,9.01 05/08/07 American Telecom Services Inc 8.01,9.01 05/08/07 AMERICAN TOWER CORP /MA/ DE 3.03,8.01,9.01 05/07/07 AMERICASBANK CORP MD 2.02,9.01 05/07/07 ANADARKO PETROLEUM CORP DE 8.01,9.01 05/07/07 ANESIVA, INC. DE 2.02,9.01 05/08/07 Answers CORP 7.01 05/07/07 ANTIGENICS INC /DE/ DE 2.02,9.01 05/08/07 AP PHARMA INC /DE/ DE 2.02,9.01 03/31/07 APAC CUSTOMER SERVICE INC IL 2.02,9.01 05/08/07 APOLLO INVESTMENT CORP MD 8.01 05/07/07 APTARGROUP INC DE 5.02 05/04/07 AQUACELL TECHNOLOGIES INC DE 4.01,9.01 04/30/07 Aquacell Water, Inc. DE 4.01,9.01 04/30/07 AQUANTIVE INC WA 2.02,9.01 05/08/07 ARBINET THEXCHANGE INC DE 2.02,9.01 05/08/07 ARDEN GROUP INC DE 2.02,9.01 05/08/07 ARENA PHARMACEUTICALS INC DE 1.01,2.01,2.03,9.01 05/02/07 ARIAD PHARMACEUTICALS INC DE 2.02,8.01,9.01 05/08/07 ARTESIAN RESOURCES CORP DE 2.02,9.01 05/07/07 ASHFORD HOSPITALITY TRUST INC MD 7.01,9.01 05/03/07 ASP VENTURES CORP FL 4.01,9.01 04/25/07 AspenBio Pharma, Inc. CO 3.02,7.01,9.01 05/08/07 ATWOOD OCEANICS INC TX 2.02,7.01,9.01 05/08/07 AVANEX CORP DE 5.02 05/03/07 AVI BIOPHARMA INC OR 1.01,7.01,9.01 05/02/07 BANK HOLDINGS NV 2.02 05/08/07 BANK HOLDINGS NV 7.01,9.01 05/08/07 BANK MUTUAL CORP WI 5.03,9.01 05/07/07 BankFinancial CORP 8.01,9.01 05/08/07 BEACH FIRST NATIONAL BANCSHARES INC SC 5.02 05/04/07 Behringer Harvard Opportunity REIT I, MD 2.01,2.03,9.01 05/02/07 BEICANG IRON & STEEL INC NV 4.01,9.01 05/05/07 BERKSHIRE HATHAWAY INC DE 5.03,9.01 05/07/07 BFC FINANCIAL CORP FL 7.01 05/07/07 BIG DOG HOLDINGS INC DE 2.02,7.01 05/07/07 BILL BARRETT CORP 2.02,7.01,9.01 05/08/07 BIOANALYTICAL SYSTEMS INC IN 2.02,9.01 05/08/07 BIODELIVERY SCIENCES INTERNATIONAL IN DE 7.01,8.01,9.01 05/07/07 BIOLASE TECHNOLOGY INC DE 2.02,9.01 05/08/07 BLUEGREEN CORP MA 7.01 05/07/07 BLUEGREEN CORP MA 2.02,9.01 05/03/07 BOOTS & COOTS INTERNATIONAL WELL CONT DE 2.02,9.01 05/07/07 BOSTON BEER CO INC MA 2.02,9.01 05/08/07 BRADLEY PHARMACEUTICALS INC DE 5.02 05/08/07 Bristow Group Inc DE 5.02,9.01 05/08/07 BROADCOM CORP CA 5.02,8.01,9.01 05/02/07 Bronco Drilling Company, Inc. DE 2.02 03/31/07 Brookdale Senior Living Inc. DE 2.02,9.01 05/08/07 BROOKFIELD HOMES CORP DE 2.02,9.01 04/07/05 BUCA INC /MN MN 2.02,9.01 05/08/07 BUTLER INTERNATIONAL INC /MD/ MD 2.02,9.01 05/03/07 CALLWAVE INC 2.02,9.01 05/08/07 CAMCO FINANCIAL CORP DE 8.01,9.01 03/27/07 CANADIAN DERIVATIVES CLEARING CORP A6 9.01 04/30/07 Cape Fear Bank CORP NC 2.02,9.01 05/04/07 CAPELLA EDUCATION CO 2.02,9.01 05/07/07 CAPITAL TRUST INC MD 7.01,9.01 05/08/07 CAS MEDICAL SYSTEMS INC DE 2.02,9.01 05/08/07 CASCADE BANCORP OR 7.01,9.01 05/08/07 CASCADE NATURAL GAS CORP WA 2.02,9.01 05/07/07 CATALYTICA ENERGY SYSTEMS INC DE 1.01,3.03,5.02,7.01,9.01 05/07/07 CB RICHARD ELLIS GROUP INC DE 7.01,9.01 05/08/07 CBRE Realty Finance Inc 2.02,7.01,9.01 05/07/07 CCA INDUSTRIES INC DE 8.01 05/08/07 CDRV Investors, Inc. DE 1.01,8.01,9.01 05/02/07 Cellu Tissue Holdings, Inc. DE 5.02,9.01 05/08/07 CENVEO, INC CO 8.01,9.01 05/03/07 CHARLES RIVER LABORATORIES INTERNATIO 2.02,9.01 05/08/07 CHINA BAK BATTERY INC NV 2.02,9.01 05/07/07 CHINA BIOPHARMACEUTICALS HOLDINGS INC DE 9.01 06/30/06 AMEND CHINA FIRE & SECURITY GROUP, INC. 1.01,9.01 05/08/07 China Health Holding, Inc. NV 5.03,9.01 05/01/07 CHURCH & DWIGHT CO INC /DE/ DE 2.02,9.01 05/08/07 CHURCHILL DOWNS INC KY 2.02,9.01 05/08/07 CINCINNATI BELL INC OH 2.02,7.01,9.01 05/08/07 CISCO SYSTEMS INC CA 2.02 05/08/07 CIT GROUP INC DE 8.01,9.01 05/07/07 CITADEL BROADCASTING CORP DE 2.02,9.01 05/08/07 CITY CAPITAL CORP NV 1.01,3.02,5.02,9.01 05/01/07 CLST Holdings, Inc. DE 2.01,9.01 04/12/07 AMEND CNB BANCORP INC/VA VA 5.02 05/07/07 CNET NETWORKS INC DE 4.01,9.01 05/02/07 COATES INTERNATIONAL LTD \DE\ DE 8.01,9.01 05/08/07 COBIZ INC CO 7.01,9.01 05/07/07 COLUMBIA BANCORP \OR\ OR 2.02,9.01 05/07/07 COLUMBIA LABORATORIES INC DE 2.02,9.01 05/08/07 COMMERCE ENERGY GROUP, INC. DE 8.01,9.01 05/08/07 Community Bancorp NV 8.01,9.01 05/08/07 Compass Diversified Trust DE 3.02 05/08/07 COMPUCREDIT CORP GA 2.02,9.01 05/08/07 Connected Media Technologies, Inc. 5.02 05/04/07 CONNS INC DE 2.02,9.01 05/08/07 CONVENTION ALL HOLDINGS INC DE 1.01,2.01,5.01,5.02,5.06,9.01 05/02/07 COOPER COMPANIES INC DE 5.02,9.01 05/05/07 CORNELL COMPANIES INC DE 2.02,9.01 05/08/07 CORTLAND BANCORP INC OH 2.02 05/08/07 COVANSYS CORP MI 2.02,8.01 05/07/07 CRESCENT REAL ESTATE EQUITIES CO TX 2.02,9.01 05/08/07 CRITICAL THERAPEUTICS INC DE 2.02,9.01 05/08/07 CRYOLIFE INC FL 5.02 05/02/07 CSX CORP VA 7.01,9.01 05/07/07 CVS/CAREMARK CORP DE 2.02,9.01 05/08/07 CYTYC CORP DE 8.01,9.01 05/07/07 D&E COMMUNICATIONS INC PA 2.02,9.01 05/08/07 Darwin Professional Underwriters Inc DE 5.02 05/04/07 DCT Industrial Trust Inc. MD 2.02,9.01 05/07/07 DELTA FINANCIAL CORP DE 2.02,9.01 05/08/07 DELTA PETROLEUM CORP/CO CO 2.02,9.01 05/07/07 DEPOMED INC CA 2.02,9.01 05/08/07 DG FastChannel, Inc DE 2.02,9.01 05/07/07 DIAMOND MANAGEMENT & TECHNOLOGY CONSU DE 2.02,9.01 05/08/07 DIGITAL ANGEL CORP DE 2.02,9.01 05/07/07 Digital Realty Trust, Inc. MD 5.02 05/02/07 DIGITAL RECORDERS INC NC 7.01,9.01 05/08/07 DILLARDS INC DE 7.01,9.01 05/03/07 DITECH NETWORKS INC DE 2.02,9.01 05/08/07 DJO INC DE 2.02,9.01 05/08/07 Douglas Lake Minerals Inc. 7.01,9.01 05/08/07 DUCOMMUN INC /DE/ DE 5.02,9.01 05/02/07 Duke Energy CORP DE 2.02,9.01 05/08/07 DUQUESNE LIGHT HOLDINGS INC PA 2.02,9.01 05/07/07 DYNEGY INC. DE 2.02,9.01 05/08/07 ECOLLEGE COM DE 2.02,9.01 05/07/07 EL PASO CORP/DE DE 2.02,7.01,9.01 05/08/07 ELECTRONIC ARTS INC DE 2.02,9.01 05/08/07 EMAK Worldwide, Inc. DE 2.02,9.01 03/31/07 EMDEON CORP DE 4.02,8.01 05/04/07 ENCORE CAPITAL GROUP INC DE 2.02,9.01 05/08/07 ENDO PHARMACEUTICALS HOLDINGS INC DE 7.01,9.01 05/08/07 ENERGY CONVERSION DEVICES INC DE 5.02,9.01 05/02/07 Energy Transfer Equity, L.P. DE 1.01,5.03,7.01,9.01 05/07/07 Energy Transfer Partners, L.P. DE 8.01,9.01 05/07/07 EPICOR SOFTWARE CORP DE 1.01,7.01,9.01 05/07/07 AMEND EPIX Pharmaceuticals, Inc. 2.02,9.01 05/08/07 Equity Media Holdings CORP DE 5.02 05/02/07 ESCHELON TELECOM INC 8.01,9.01 05/08/07 ESCO TECHNOLOGIES INC MO 2.02,7.01,9.01 05/08/07 EVERLAST WORLDWIDE INC DE 4.01,9.01 05/03/07 EXAR CORP DE 1.01,8.01,9.01 05/07/07 EXCO RESOURCES INC TX 1.01,2.01,2.03,7.01,9.01 05/02/07 Expedia, Inc. 2.02,9.01 05/08/07 EXPLORATION CO OF DELAWARE INC DE 2.02,7.01,9.01 05/04/07 FAVRILLE INC DE 1.01,7.01,9.01 05/02/07 FEDDERS CORP /DE DE 5.02 05/04/07 Federal Home Loan Bank of Atlanta X1 2.03 05/02/07 Federal Home Loan Bank of Boston X1 2.03 05/02/07 Federal Home Loan Bank of Boston X1 2.02,9.01 05/08/07 Federal Home Loan Bank of Chicago X1 2.03 05/02/07 Federal Home Loan Bank of Cincinnati X1 2.03,9.01 05/02/07 Federal Home Loan Bank of Dallas 2.03 05/02/07 Federal Home Loan Bank of Des Moines X1 2.03,9.01 05/02/07 Federal Home Loan Bank of Indianapoli X1 2.03,9.01 05/02/07 Federal Home Loan Bank of New York X1 2.03,9.01 05/03/07 Federal Home Loan Bank of Pittsburgh PA 2.03,9.01 05/02/07 Federal Home Loan Bank of San Francis X1 2.03 05/02/07 Federal Home Loan Bank of Seattle 2.03 05/07/07 Federal Home Loan Bank of Topeka 2.03 05/02/07 FIRST AVIATION SERVICES INC DE 2.02 05/02/07 FIRST FEDERAL BANCSHARES OF ARKANSAS TX 2.02,9.01 05/07/07 FIRSTENERGY CORP OH 7.01,9.01 05/08/07 FISCHER IMAGING CORP DE 8.01,9.01 05/03/07 FMC TECHNOLOGIES INC DE 7.01,9.01 05/08/07 FOREST OIL CORP NY 2.02,7.01,9.01 05/07/07 Fox Chase Bancorp Inc X1 2.02,9.01 05/07/07 FURNITURE BRANDS INTERNATIONAL INC DE 1.01,2.02,7.01,8.01,9.01 05/08/07 GALAXY ENERGY CORP CO 2.03,9.01 05/04/07 GARMIN LTD 8.01,9.01 05/08/07 GateHouse Media, Inc. DE 2.01,9.01 05/07/07 GATEWAY INC DE 2.02,9.01 05/08/07 GENCO SHIPPING & TRADING LTD 1.01,2.03,7.01,9.01 05/07/07 GENCOR INDUSTRIES INC DE 2.02,8.01,9.01 05/08/07 GENESIS HEALTHCARE CORP PA 8.01,9.01 05/07/07 GENTA INC DE/ DE 2.02,9.01 05/08/07 GEO GROUP INC FL 1.01,2.03,9.01 05/02/07 GERMAN AMERICAN BANCORP, INC. IN 2.02,8.01,9.01 05/02/07 GIANT INDUSTRIES INC DE 2.02,9.01 05/07/07 GLENAYRE TECHNOLOGIES INC DE 2.02,9.01 05/08/07 GLOBECOMM SYSTEMS INC 2.01,9.01 05/02/07 GLOBETEL COMMUNICATIONS CORP DE 4.02 05/04/07 GMH Communities Trust MD 2.02,9.01 05/07/07 GMX RESOURCES INC OK 2.02,7.01,9.01 05/07/07 GOLDEN TELECOM INC DE 2.02,9.01 05/08/07 GOLDEN TELECOM INC DE 8.01,9.01 05/08/07 GOLDLEAF FINANCIAL SOLUTIONS INC. TN 8.01,9.01 05/08/07 GOLFSMITH INTERNATIONAL HOLDINGS INC DE 2.02,9.01 05/08/07 Grande Communications Holdings, Inc. DE 1.01,9.01 05/02/07 GRANT PARK FUTURES FUND LIMITED PARTN IL 7.01 05/04/07 GREAT LAKES BANCORP, INC. DE 2.02,9.01 05/08/07 Great Wolf Resorts, Inc. DE 2.02,9.01 05/08/07 GREENE COUNTY BANCORP INC DE 2.02,9.01 05/04/07 GSR Mortgage Loan Trust 2007-OA1 DE 8.01,9.01 05/08/07 GSR Trust 2007-HEL1 DE 9.01 04/17/07 GSV INC DE 1.01 05/07/07 HARRAHS ENTERTAINMENT INC DE 2.02,9.01 05/08/07 HARTFORD LIFE INSURANCE CO CT 9.01 05/08/07 HARVARD BIOSCIENCE INC DE 2.02,9.01 05/08/07 HCC INSURANCE HOLDINGS INC/DE/ DE 2.02 05/08/07 HEALTHEXTRAS INC DE 2.02,9.01 05/08/07 HENRY SCHEIN INC DE 2.02,9.01 03/31/07 HESKA CORP DE 2.02,9.01 03/31/07 HEWLETT PACKARD CO DE 2.02,9.01 05/08/07 HINES REAL ESTATE INVESTMENT TRUST IN 2.03 05/02/07 HMS HOLDINGS CORP 2.02,7.01,9.01 05/04/07 HNI CORP IA 5.02,5.03,9.01 05/08/07 HOKU SCIENTIFIC INC DE 2.02,9.01 05/08/07 HOLLY CORP DE 2.02,9.01 05/08/07 HUDSON HIGHLAND GROUP INC DE 2.01,9.01 05/02/07 HUNTINGTON BANCSHARES INC/MD MD 8.01,9.01 05/07/07 IC ISAACS & CO INC DE 5.02 05/01/07 IKANOS COMMUNICATIONS CA 5.02,9.01 05/08/07 IKON OFFICE SOLUTIONS INC OH 8.01,9.01 05/07/07 IMAGE ENTERTAINMENT INC DE 2.03 05/04/07 IMMUNOMEDICS INC DE 2.02,9.01 05/08/07 INDUSTRIAL DISTRIBUTION GROUP INC DE 2.02,9.01 03/31/07 INDUSTRIAL DISTRIBUTION GROUP INC DE 5.03,9.01 05/02/07 INFRASOURCE SERVICES INC DE 8.01,9.01 05/07/07 INNKEEPERS USA TRUST/FL MD 2.02,9.01 05/08/07 Innophos Holdings, Inc. 8.01 05/07/07 INNOVATIVE CARD TECHNOLOGIES INC DE 3.01 05/01/07 INSITE VISION INC DE 5.02 05/02/07 INTERDIGITAL COMMUNICATIONS CORP PA 2.02,9.01 05/08/07 INTERNAP NETWORK SERVICES CORP DE 2.05 05/03/07 INTERNAP NETWORK SERVICES CORP DE 9.01 02/20/07 AMEND INTERNATIONAL RECTIFIER CORP /DE/ DE 1.01,9.01 05/04/07 INTERSTATE HOTELS & RESORTS INC DE 1.01 05/04/07 INVENTIV HEALTH INC DE 2.02,9.01 05/08/07 INVESTMENT TECHNOLOGY GROUP INC DE 8.01,9.01 05/08/07 IPG PHOTONICS CORP DE 2.02,9.01 05/08/07 IPG PHOTONICS CORP DE 2.02,9.01 05/08/07 AMEND IsoRay, Inc. MN 1.01,9.01 05/08/07 J P MORGAN CHASE & CO DE 9.01 05/04/07 J2 GLOBAL COMMUNICATIONS INC DE 2.02,7.01,9.01 05/07/07 JACKSON HEWITT TAX SERVICE INC DE 5.02,9.01 05/04/07 James River Coal CO VA 2.02,9.01 05/08/07 JER Investors Trust Inc 2.02,9.01 05/07/07 JO-ANN STORES INC OH 2.02,9.01 05/08/07 KANSAS CITY LIFE INSURANCE CO MO 2.02 03/31/07 KEANE, INC. MA 2.02,9.01 05/08/07 KEANE, INC. MA 2.02,9.01 05/08/07 KELLY SERVICES INC DE 1.01,7.01,9.01 05/07/07 KEYSTONE AUTOMOTIVE INDUSTRIES INC CA 8.01,9.01 05/07/07 KILROY REALTY CORP MD 8.01 04/26/07 KINTERA INC 2.05,2.06,5.02,9.01 03/28/07 KMG America CORP VA 8.01,9.01 05/07/07 KRONOS WORLDWIDE INC 2.02,7.01,9.01 05/03/07 LAIDLAW INTERNATIONAL INC DE 7.01,9.01 05/08/07 LAKELAND BANCORP INC NJ 5.02 05/03/07 LAKES ENTERTAINMENT INC MN 7.01,9.01 05/04/07 LANNETT CO INC DE 2.02,9.01 05/07/07 LASERLOCK TECHNOLOGIES INC NV 1.01,9.01 05/07/07 Lazard Ltd D0 2.02,9.01 05/08/07 LCC INTERNATIONAL INC DE 4.01,9.01 05/02/07 LEAP WIRELESS INTERNATIONAL INC DE 2.02,9.01 05/08/07 LEGACY RESERVES L P 1.01,9.01 05/08/07 LEGACY RESERVES L P 7.01,9.01 05/07/07 LENOX GROUP INC DE 2.02,9.01 05/07/07 LESCO INC/OH OH 2.01,3.01,3.03,5.01,5.02,9.01 05/07/07 LIBERTY MEDIA CORP 2.02 05/08/07 LifeCare Holdings, Inc. DE 1.01,2.03,9.01 05/02/07 LIFETIME BRANDS, INC DE 2.02,9.01 02/08/07 LIN TV CORP DE 2.02,9.01 05/08/07 LIONBRIDGE TECHNOLOGIES INC /DE/ DE 2.02 05/08/07 LIPID SCIENCES INC/ AZ 2.02,9.01 05/08/07 LIXTE BIOTECHNOLOGY HOLDINGS, INC. 4.02 04/04/07 LOJACK CORP MA 5.02 05/02/07 LONE STAR TECHNOLOGIES INC DE 8.01,9.01 05/04/07 LORAL SPACE & COMMUNICATIONS INC. DE 2.02,9.01 05/08/07 LOUISIANA-PACIFIC CORP DE 5.02 05/04/07 MACROVISION CORP DE 2.02,9.01 05/08/07 MADISON GAS & ELECTRIC CO WI 2.02,9.01 05/08/07 MAJESTIC OIL & GAS NV 9.01 05/07/07 MANTECH INTERNATIONAL CORP DE 2.01,2.03,9.01 05/07/07 MARCHEX INC DE 2.02,9.01 05/08/07 MARINE GROWTH VENTURES INC 4.01,9.01 05/03/07 MARKWEST ENERGY PARTNERS L P 2.02,9.01 05/07/07 MARKWEST HYDROCARBON INC DE 2.02,9.01 05/07/07 MARSH & MCLENNAN COMPANIES, INC. DE 2.02,9.01 05/08/07 MARTIN MARIETTA MATERIALS INC NC 2.02,7.01,9.01 05/08/07 MARVELL TECHNOLOGY GROUP LTD D0 5.02,8.01,9.01 05/02/07 MASTEC INC FL 2.02,9.01 05/02/07 MATERIAL TECHNOLOGIES INC /CA/ DE 1.01,2.01,9.01 05/03/07 MATERIAL TECHNOLOGIES INC /CA/ DE 3.02,9.01 05/08/07 MAUI LAND & PINEAPPLE CO INC HI 2.02,9.01 05/04/07 MAXWELL TECHNOLOGIES INC DE 5.02,9.01 05/03/07 MAXYGEN INC DE 2.02,9.01 05/08/07 MBF Healthcare Acquisition Corp. DE 8.01,9.01 05/08/07 McCormick & Schmicks Seafood Restaura 2.02,9.01 05/08/07 MCDONALDS CORP DE 7.01,9.01 05/08/07 MCF CORP DE 2.02,9.01 05/08/07 MDC PARTNERS INC A6 7.01,9.01 05/07/07 MEDIMMUNE INC /DE DE 2.04,3.03,8.01,9.01 05/02/07 MEDIS TECHNOLOGIES LTD DE 8.01,9.01 05/08/07 MEDIVATION, INC. DE 7.01,9.01 05/04/07 MEDIWARE INFORMATION SYSTEMS INC NY 2.02,9.01 05/08/07 MERCER INTERNATIONAL INC. WA 2.02,9.01 05/07/07 MERCHANTS & MANUFACTURERS BANCORPORAT WI 7.01,9.01 05/07/07 MERCURY COMPUTER SYSTEMS INC MA 5.02 05/04/07 MERIDIAN RESOURCE CORP TX 2.02 05/08/07 MERRILL LYNCH & CO INC DE 7.01 05/08/07 METALICO INC 8.01,9.01 05/08/07 MFA MORTGAGE INVESTMENTS MD 7.01,9.01 05/08/07 MGE ENERGY INC WI 2.02,9.01 05/08/07 MHI Hospitality CORP MD 2.02,9.01 05/08/07 MIDDLESEX WATER CO NJ 8.01 05/08/07 MIKRON INFRARED INC NJ 2.01,9.01 05/07/07 MILLER INDUSTRIES INC /TN/ TN 2.02,9.01 05/08/07 MINDEN BANCORP INC 2.02,9.01 05/07/07 MIVA, INC. DE 2.02,7.01,9.01 05/07/07 MOBILE MINI INC DE 5.03,9.01 05/02/07 MOLSON COORS BREWING CO CO 2.02 05/08/07 MOMENTA PHARMACEUTICALS INC DE 2.02,9.01 05/08/07 Morgans Hotel Group Co. DE 2.02,9.01 05/08/07 MUELLER INDUSTRIES INC DE 8.01,9.01 05/07/07 MULTI FINELINE ELECTRONIX INC 2.02,9.01 05/08/07 NACCO INDUSTRIES INC DE 5.02,9.01 05/07/07 NASHUA CORP MA 5.02 05/04/07 NATIONAL BANK OF INDIANAPOLIS CORP IN 2.02,9.01 05/08/07 NATIONAL CITY CORP DE 2.02,9.01 05/08/07 NATIONAL FUEL GAS CO NJ 2.02,9.01 05/07/07 NATIONAL MEDICAL HEALTH CARD SYSTEMS DE 2.02,9.01 05/08/07 NATIONAL WESTERN LIFE INSURANCE CO CO 2.02,9.01 05/07/07 NAVISTAR INTERNATIONAL CORP DE 7.01,9.01 05/08/07 NBOG BANCORPORATION INC GA 7.01,9.01 05/02/07 NBTY INC DE 7.01,9.01 05/08/07 nCoat, Inc. DE 4.01,8.01,9.01 02/22/07 AMEND Neff Rental LLC DE 7.01,9.01 05/04/07 NETSCOUT SYSTEMS INC DE 5.02,5.03,9.01 05/02/07 NETSOL TECHNOLOGIES INC NV 2.02 05/08/07 NEUSTAR INC 2.02,9.01 05/08/07 NEW CENTURY FINANCIAL CORP MD 4.01,9.01 05/04/07 AMEND NEW YORK TIMES CO NY 2.01,9.01 05/07/07 NexCen Brands, Inc. DE 5.02,9.01 05/02/07 NexCen Brands, Inc. DE 2.01,3.02,8.01,9.01 05/02/07 NEXSTAR BROADCASTING GROUP INC DE 2.02,9.01 05/08/07 NextWave Wireless Inc. DE 5.02 04/23/07 NICOR INC IL 7.01,9.01 05/07/07 NL INDUSTRIES INC NJ 2.02,7.01,9.01 05/03/07 NMT MEDICAL INC DE 2.02,9.01 05/08/07 NN INC DE 2.02,9.01 05/08/07 NORDSTROM INC WA 1.01,2.03,9.01 05/01/07 North Atlantic Holding Company, Inc. DE 5.02,9.01 05/04/07 NORTH ATLANTIC TRADING CO INC NY 5.02,9.01 05/04/07 NOVASTAR FINANCIAL INC MD 7.01,9.01 05/08/07 Novelis Inc. A6 1.01,9.01 02/13/07 AMEND Novelis Inc. A6 1.01,9.01 02/13/07 AMEND NU HORIZONS ELECTRONICS CORP DE 2.02,9.01 05/08/07 Nuance Communications, Inc. DE 2.02,9.01 05/08/07 NxStage Medical, Inc. DE 2.02,9.01 05/08/07 ODYSSEY HEALTHCARE INC DE 1.01,9.01 05/04/07 OHIO CASUALTY CORP OH 8.01,9.01 05/08/07 OMNOVA SOLUTIONS INC OH 1.01,9.01 05/04/07 Omrix Biopharmaceuticals, Inc. DE 2.02 05/08/07 ONE LIBERTY PROPERTIES INC MD 2.02,9.01 05/08/07 ONLINE RESOURCES CORP DE 2.02 05/08/07 ONYX PHARMACEUTICALS INC DE 8.01 05/08/07 OPTIMAL GROUP INC 7.01 05/08/07 OPTION CARE INC/DE DE 2.02,9.01 05/08/07 ORASURE TECHNOLOGIES INC DE 2.02,9.01 05/08/07 ORASURE TECHNOLOGIES INC DE 7.01,9.01 05/08/07 ORTHOFIX INTERNATIONAL N V 2.02,9.01 05/08/07 OTELCO INC. AL 2.02,9.01 05/08/07 OTTER TAIL CORP MN 2.02,9.01 04/07/07 PAPA JOHNS INTERNATIONAL INC DE 2.02,9.01 05/08/07 PARAGON FINANCIAL CORP DE 5.02,5.03 04/28/07 PARKER DRILLING CO /DE/ DE 2.02,9.01 05/08/07 PATH 1 NETWORK TECHNOLOGIES INC DE 1.01,9.01 05/08/07 PDL BIOPHARMA, INC. DE 2.02,9.01 05/02/07 PEERLESS MANUFACTURING CO TX 3.03,9.01 05/08/07 PEETS COFFEE & TEA INC WA 5.02 04/23/07 PENN VIRGINIA CORP VA 5.02 05/08/07 PENTAIR INC MN 5.02,9.01 05/07/07 PEOPLES BANCORP IN 2.02 03/31/07 PEOPLES COMMUNITY BANCORP INC /MD/ MD 2.02,9.01 05/07/07 PEPSICO INC NC 5.02,9.01 05/02/07 PERFORMANCE FOOD GROUP CO TN 2.02,9.01 05/08/07 PERINI CORP MA 2.02,9.01 03/31/07 PEROT SYSTEMS CORP DE 5.02,9.01 05/03/07 PERRIGO CO MI 2.02,9.01 05/08/07 PETROL OIL & GAS INC 5.02,8.01,9.01 05/04/07 PHARMACYCLICS INC DE 8.01,9.01 05/08/07 PHILLIPS VAN HEUSEN CORP /DE/ DE 5.02,9.01 05/02/07 PHOENIX COMPANIES INC/DE DE 2.02,9.01 05/03/07 PHYSICIANS FORMULA HOLDINGS, INC. DE 2.02,7.01,9.01 05/08/07 Pike Electric CORP 2.02,9.01 05/08/07 PINNACLE ENTERTAINMENT INC DE 2.02,9.01 05/08/07 PLANAR SYSTEMS INC OR 2.02,9.01 05/08/07 Platinum Research Organization, Inc. DE 8.01,9.01 05/08/07 PLAYBOY ENTERPRISES INC DE 2.02,9.01 05/08/07 PNM RESOURCES INC NM 2.02,9.01 03/31/07 POLYCOM INC DE 5.02,9.01 05/02/07 POLYMEDICA CORP MA 5.02 05/02/07 POPE & TALBOT INC /DE/ DE 5.02,9.01 04/30/07 AMEND POPE RESOURCES LTD PARTNERSHIP DE 8.01,9.01 05/07/07 POWER 3 MEDICAL PRODUCTS INC NY 1.01,3.02,9.01 05/03/07 POWERWAVE TECHNOLOGIES INC DE 2.02,9.01 05/07/07 PRIDE INTERNATIONAL INC DE 2.02,9.01 05/07/07 PROVIDENT BANKSHARES CORP MD 7.01,8.01,9.01 05/04/07 PSYCHIATRIC SOLUTIONS INC DE 7.01,8.01,9.01 05/08/07 PUGET ENERGY INC /WA WA 5.02,5.03,9.01 05/08/07 QUALITY DISTRIBUTION INC FL 2.02,9.01 05/07/07 QUANTA SERVICES INC DE 8.01,9.01 05/07/07 Quintana Maritime LTD 1T 2.02,9.01 05/07/07 RASC Series 2007-KS3 Trust DE 8.01,9.01 05/08/07 AMEND RAYTHEON CO/ DE 5.02 05/02/07 REGENERATION TECHNOLOGIES INC FL 2.02,9.01 05/08/07 RENASANT CORP MS 8.01,9.01 05/08/07 RENOVIS INC DE 2.02,9.01 05/08/07 Resource Capital Corp. 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