SEC NEWS DIGEST Issue 2007-92 May 14, 2007 COMMISSION ANNOUNCEMENTS COMMISSION SEEKS TIME FOR INVESTORS AND BROKERS TO RESPOND TO COURT DECISION ON FEE-BASED ACCOUNTS The U.S. Securities and Exchange Commission today announced that it will ask a court to allow four months for investors and their brokers to respond in light of a court decision affecting an estimated one million fee-based brokerage accounts. In asking for a 120-day stay of the ruling of the U.S. Court of Appeals for the District of Columbia Circuit in Financial Planning Association v. SEC, the Commission announced it will not seek further review of the March 30, 2007 decision that affects customer accounts holding an estimated $300 billion. "The Commission is committed to taking the opportunity provided by this decision to improve investors' ability to make educated decisions about their investment accounts and their financial services providers," said SEC Chairman Christopher Cox. The court's March 30 decision primarily affects fee-based brokerage accounts, but not the traditional commission or advisory accounts that comprise the majority of accounts with brokers. Customers may ask their brokers if they are affected by this decision. The Commission suggests that investors carefully consider changes to their accounts. The Commission will consider whether further rulemaking or interpretations are necessary regarding the application of the Advisers Act to these accounts and the issues resulting from the court's decision. The Commission also will work with individual brokerage firms during the transition period as they respond to the March 30 decision. The goal will be to provide customers of the firms with the information and time they need to determine the appropriate form of securities services for them. Chairman Cox also announced that he has approved additional emergency funding to accelerate an on-going outside study of the marketing, sale, and delivery of financial products and services to investors in this area. The previously-commissioned study, by the RAND Corporation, will be delivered to the Commission no later than December 2007, several months ahead of schedule. The results of the study are expected to provide an important empirical foundation for considering improvements in regulatory and legislative rules that date back to the 1930s. (Press Rel. 2007-95) CHAIRMAN COX TO TESTIFY Christopher Cox, Chairman, U.S. Securities and Exchange Commission, will testify before the Senate Appropriations Subcommittee on Financial Services and General Government on Wednesday, May 16, 2007. Chairman Cox's testimony, which concerns the Commission's Fiscal 2008 Appropriations Request, will be delivered at a hearing of the Subcommittee which will be held in Room 192 of the Dirksen Senate Office Building at 3:00 p.m. ERIK SIRRI TO TESTIFY Erik Sirri, Director of the Division of Market Regulation, U.S. Securities and Exchange Commission, will testify before the Subcommittee on Securities, Insurance, and Investment of the U.S. Senate Committee on Banking, Housing, and Urban Affairs on Thursday, May 17, 2007. Mr. Sirri's testimony, which concerns the regulatory consolidation of the NASD and NYSE, will be delivered at a hearing of the Subcommittee which will be held in Room 538 of the Dirksen Senate Office Building at 2:30 p.m. ENFORCEMENT PROCEEDINGS IN THE MATTER OF DONALD LAKIN; IN THE MATTER OF LAWRENCE CAMPBELL On May 11, the Commission issued Orders Instituting Administrative and Cease-and-Desist Proceedings Pursuant to Section 8A of the Securities Act of 1933 and Sections 15(b) and 21C of the Securities Exchange Act of 1934 against Donald J. Lakin, 39, of Anaheim, California, and Lawrence A. Campbell, 59, of Santa Ana, California. In the Order against Lakin the Division of Enforcement alleges that from at least May 2002 through April 2003, Lakin cold called hundreds of prospective investors and used high pressure sales tactics to offer and sell securities issued by Sunrise Energy, Inc. (Sunrise) through unregistered transactions. Lakin also employed people through his company, Pacific Resources Group, Inc. (Pacific Resources), who sold Sunrise securities on his behalf. Lakin misrepresented to investors that the Sunrise securities were low risk investments with projected returns ranging from 55% to 106% per year. Ultimately, most Sunrise investors lost more than 95% of the money they invested. Lakin also received commissions from Sunrise of 40% to 50% and did not disclose those commissions to investors. Lakin and Pacific Resources received at least $374,000 in ill-gotten gains from Sunrise bank accounts holding investor funds. In the Order against Campbell the Division of Enforcement alleges that from at least November 2001 through July 2003, Campbell cold called prospective investors and used high pressure sales tactics to offer and sell securities issued by Sunrise through unregistered transactions. Campbell misrepresented to investors that the Sunrise investments were low risk, safe investments and that investors could expect to receive returns of up to 112% per year. Campbell received commissions from Sunrise in connection with his sales of Sunrise securities and received at least $162,000 in ill-gotten gains from bank accounts containing Sunrise investor funds. The Division of Enforcement alleges in the Orders that through their conduct Lakin and Campbell willfully violated Sections 5(a), 5(c), and 17(a) of the Securities Act of 1933 and Sections 10(b) and 15(a) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. Administrative hearings will be scheduled to determine whether the allegations in the Orders are true, and to afford Lakin and Campbell an opportunity to establish any defenses to the allegations. The proceedings will also determine whether Lakin and Campbell should be ordered to cease and desist from committing or causing violations of and any future violations of the federal securities laws, and to determine whether remedial action, including but not limited to, orders requiring Lakin and Campbell to make accountings and pay disgorgement, prejudgment interest, and civil penalties, are appropriate and in the public interest. The orders require that an Administrative Law Judge issue an initial decision no later than 300 days from the date of service of the orders instituting the proceedings. (Rels. 33-8804; Rel. 34-55749; File No. 3-12633; File No. 3-12634) SEC ISSUES NOTICE OF PROPOSED DISTRIBUTION PLAN AND OPPORTUNITY FOR COMMENT IN RS INVESTMENT MANAGEMENT MARKET TIMING CASE The Commission announced today that it has given notice, pursuant to Rule 1103 of the Securities and Exchange Commission's Rules on Fair Fund and Disgorgement Plans, 17 C.F.R. § 201.1103, that the Division of Enforcement has filed a proposed plan (Distribution Plan) for the distribution of monies placed into a Fair Fund pursuant to Section 308(a) of the Sarbanes Oxley Act of 2002 in the Matter of RS Investment Management, Inc., RS Investment Management, L.P., G. Randall Hecht and Steven M. Cohen, Administrative Proceeding File No. 3-11696. The Fair Fund is comprised of $25 million in disgorgement and civil penalties paid by RS Investment Management, Inc. and RS Investment Management, L.P. (collectively "RS"), plus accumulated interest. Under the Distribution Plan, eligible investors would receive proportionate shares of the Fair Fund to compensate them for market timing during 2000-2003 in mutual funds for which RS served as the investment adviser. Interested parties may print a copy of the Distribution Plan from the Commission's public website, http://www.sec.gov/, or RS's public website, http://www.rsinvestments.com/. Interested parties may also obtain a written copy of the Distribution Plan by submitting a written request to Michael S. Dicke, Assistant Regional Administrator, United States Securities and Exchange Commission, 44 Montgomery Street, Suite 2600, San Francisco, CA 94104. All persons who desire to comment on the Distribution Plan may submit their comments, in writing, no later than June 13, 2007: (1) to the Office of the Secretary, United States Securities and Exchange Commission, 100 F Street, N.E., Washington, DC 20549-1090; (2) by using the Commission's Internet comment form (http://www.sec.gov/litigation/admin.shtml); or (3) by sending an e- mail to rule-comments@sec.gov. Comments submitted electronically should include "Administrative Proceeding File Number 3-11696" on the subject line. Comments received will be publicly available. Persons should submit only information that they wish to make publicly available. For more information, see Investment Advisers Act of 1940 Release No. 2320 (Oct. 6, 2004); Investment Company Act of 1940 Release No. 26627 (Oct. 6, 2004), and Press Release No. 2004-142 (Oct. 6, 2004). (Rel. 34-55753; File No. 3-11696) DELINQUENT FILERS STOCK REGISTRATION REVOKED The registrations of the stock of Marex.com, Inc., n/k/a Marex, Inc., Modern Computer Systems, Inc., Panther Telecommunications Corp., Royal Casket Distribution Corp., Schoolwurks, Inc., and South Beach Concepts, Inc., n/k/a Global Franchise Concepts, Inc., have been revoked. None had filed any annual or quarterly reports with the Securities and Exchange Commission for four or more years. Thus, each violated a crucial provision of the federal securities laws that requires public corporations to publicly disclose current, accurate financial information so that investors may make informed decisions. The revocations were ordered in an administrative proceeding before an administrative law judge. (Rel. 34-55754; File No. 3-12621) STEPHEN TREADWAY, FORMER HEAD OF PIMCO, SETTLES SEC CHARGES On May 14, 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 203(f) and 203(k) of the Investment Advisers Act of 1940 (Order) against Stephen J. Treadway (Treadway). The Order finds that Treadway- -the former Chief Executive Officer of both PA Fund Management LLC (PAFM), the investment adviser to the PIMCO Funds, and PA Distributors LLC (PAD), the distributor for the PIMCO Funds, and the former Chairman of the PIMCO Funds Multi-Manager Series (MMS Funds) Board of Trustees (MMS Board)--did not ensure that PAFM fulfilled its fiduciary duty to disclose to the MMS Board that the MMS Funds' brokerage commissions were being directed to broker-dealers to reduce PAD's payments for increased "shelf space" within the broker-dealers' distribution systems and that a corresponding conflict of interest existed for PAFM. The Commission's Order specifically finds that between 2000 and 2003, PAD entered into shelf space arrangements with nine broker-dealers to promote the sale of all PIMCO Funds distributed by PAD. Treadway and other members of PAD approached PEA Capital LLC (PEA), the sub-adviser to the MMS Funds, to discuss whether PEA would be able to direct brokerage commissions on the MMS Funds' portfolio transactions, but did not tell PEA that directing brokerage commissions to certain broker-dealers would reduce PAD's cash payments for the shelf space arrangements. As the CEO of PAFM and PAD, Treadway approved of PAD's participation in the shelf space arrangements and negotiated the terms of some of the arrangements. The Order also finds that by encouraging PEA's use of fund assets to benefit, and in fact defray, the expenses of PAD, a third party to the MMS Funds, Treadway created a conflict of interest that he, as the CEO of PAFM and PAD and the individual through which PAFM addressed the MMS Board, should have disclosed. Treadway, however, when acting on behalf of PAFM and PAD, and when addressing the MMS Board, failed to disclose this conflict of interest and did not ensure that anyone else disclosed this information. As a result, the Order finds that Treadway willfully aided and abetted and caused PAFM's violation of Section 206(2) of the Investment Advisers Act of 1940. Based on the above, the Order censures Treadway, requires him to cease-and-desist from committing or causing any violations and any future violations of Section 206(2) of the Investment Advisers Act and requires Treadway to pay a $75,000 civil penalty. Treadway consented to the issuance of the Order without admitting or denying the findings contained therein. For further information about the related proceeding against PAFM, PAD and PEA, see SEC News Digest, Issue 2004- 178 (September 15, 2004). (Rel. IA-2602; File No. 3-12635) SEC CHARGES AJAZ RAHIM, PAKISTANI BANKER, WITH INSIDER TRADING On May 11, the Commission charged Ajaz Rahim, a Pakistani banker who was employed by Faysal Bank in Karachi, Pakistan with insider trading based on material, non-public information he received from Hafiz Naseem, an employee of Credit Suisse (USA) LLC in New York. In a Third Amended Complaint in the insider trading case originally filed on March 2, 2007, against certain Unknown Purchasers of TXU call options, the Commission alleged that, on Feb. 5, 6, 7, 8 and 23, 2007, Naseem, in breach of his duty to Credit Suisse and its client, telephoned Rahim and conveyed to him non-public, material information concerning the proposed but unannounced leveraged buyout of TXU Corp. by an investor group led by Kohlberg Kravis Roberts & Co. and Texas Pacific Group., and other information. According to the Third Amended Complaint, Rahim, on Feb. 23, 2007, purchased 6,700 TXU call option contracts with March 2007 expiration dates through UBS AG London, and 15,000 shares of TXU stock through Bank Julius Baer Co. Ltd. (Guernsey Branch). According to the Commission, these purchases allowed him to reap, following the public announcement of the buyout, trading profits of approximately $5.1 million. The Third Amended Complaint further alleges that Naseem made calls from his office phone to Rahim's home and cell phones and alerted him to pending business combinations and deals involving 9 other issuers: Hydril Company, Trammell Crow Co., John Harland Co., Energy Partners Ltd., Veritas DGC Inc., Jacuzzi Brands, Caremark Rx, Inc., and Northwestern Corporation. The Third Amended Complaint alleges that, in at least 25 instances, Rahim placed trades in the securities of these issuers minutes after receiving a phone call from Naseem. According to the Third Amended Complaint, Credit Suisse served as an investment banker or financial advisor in all of the involved deals, and the phone calls to Rahim were made close in advance of - and frequently the day of or the day before -announcements of the proposed deals. The Third Amended Complaint also alleges that Rahim purchased securities in those companies in advance of public merger announcements through accounts held at Merrill Lynch Pierce Fenner & Smith and/or Bank Julius Baer Co. Ltd (Guernsey Branch), obtaining profits of $2,425,000. Finally, according to the Third Amended Complaint, Naseem, in order to insure he would obtain a personal, financial benefit from his misappropriations, in May 2006 opened up a brokerage account in Pakistan and granted trading authority over that account to Rahim, his "tippee." The Commission alleges that, as a result of these activities, Rahim 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 original complaint against the Unknown Purchasers alleged that between February 21 and February 23 - prior to the public disclosure of TXU Corp.'s merger agreement - while in possession of material, nonpublic information regarding the acquisition offer, the Unknown Purchasers, using overseas accounts, purchased over 8,020 call option contracts for TXU stock. The unrealized illicit profits on these option contracts total approximately $5.4 million. On March 2, 2007 the United States District Court for the Northern District of Illinois in Chicago entered a Temporary Restraining Order freezing assets of the Unknown Purchasers. On March 28, 2007, the District Court approved an extension of the asset freeze as to the Unknown Purchasers who purchased TXU securities through Credit Suisse in Zurich and Francisco Javier Garcia, then identified as the Unknown Purchaser who purchased TXU securities through Fimat Banque Frankfurt Zweigniederlassung. The Court also approved a 60-day extension of the asset freeze as to Rahim, then identified as the Unknown Purchaser who traded through UBS AG London. Garcia, believed to be a resident of Switzerland, purchased at least 260 TXU call options in advance of the public announcement. As a result of his insider trading, Garcia is in a position to reap trading profits of at least $150,500, the Commission alleges. As a result of an Amended Complaint filed by the Commission, on March 28, 2007, the United States District Court for the Northern District of Illinois in Chicago entered a Temporary Restraining Order freezing assets of Sunil and Seema Sehgal, a married couple residing in the United Kingdom. The Amended Complaint added the Sehgals as defendants in the March 2, 2007, case against certain Unknown Purchasers of TXU call options, and alleged that the Sehgals made highly profitable and suspicious purchases of 700 call option contracts for the common stock of TXU Corp. through accounts at Charles Schwab & Co., Inc., and Clark Dodge & Co, Inc., in January and February 2007. The Commission alleged that, as a result of the increase in price of TXU stock following the public announcement of the leveraged buyout, the illicit profits on the Sehgals' option contracts total approximately $270,000. On April 12, 2007, the Court approved a 60-day extension of the asset freeze as to the Sehgals. In its Third Amended Complaint, the Commission alleges that, in addition to timely purchases of TXU securities, Seema Sehgal also traded Hydril Company stock, and Sunil Sehgal traded Hydril Company, John Harland Co., and Caremark Rx, Inc. securities in advance of public merger announcements, realizing aggregate trading profits of approximately $292,900 in addition to the TXU profits. The Commission wishes to thank the New York Stock Exchange, the Chicago Board Options Exchange, the Swiss Federal Banking Commission and the Financial Services Authority of the United Kingdom for their assistance in this matter. [SEC v. One or More Unknown Purchasers of Call Options for the Common Stock of TXU Corp., Ajaz Rahim, Sunil Sehgal, Seema Sehgal, Hafiz Naseem, and Francisco Javier Garcia, Civil Action No. 07C1208 (N.D. Ill.)] (LR-20113) PERMANENT INJUNCTION AND ORDER OF DISGORGEMENT ENTERED AS TO GAYLE SPENCE LUACAW The Commission announced today that on May 10 the U.S. District Court for the District of New Hampshire entered a settled Permanent Injunction and Order of Disgorgement as to Gayle Spence Luacaw (Luacaw), a former vice president for the Executive Office of the President of Enterasys Networks, Inc. (Enterasys). The court entered a final judgment on May 14, 2007. Pursuant to the settlement, Luacaw, without admitting or denying the allegations of the Commission's complaint, consented to an injunction against future violations of Section 17(a) of the Securities Act of 1933 and Sections 10(b) and 13(b)(5) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 10b-5, 13b2-1 and 13b2-2 thereunder; and from aiding and abetting any violation of Sections 13(a) and 13(b)(2)(A) of the Exchange Act and Rules 12b-20, 13a-1, 13a-11 and 13a-13 thereunder. Under the settlement, Luacaw also agreed to pay disgorgement plus prejudgment interest. According to the Commission's complaint, from March 2000 through December 2001, Luacaw participated in a company-wide scheme to fraudulently inflate revenues at Enterasys and its former parent company, Cabletron Systems, Inc., and thereby convince the market that Enterasys was a viable independent company with consistently strong revenue growth. In a related criminal case, Luacaw pled guilty to one count of conspiracy to commit securities fraud and cooperated with the U.S. Attorney's Office for the District of New Hampshire in the prosecution of U.S. v. Barber et al., Criminal No. 04-126 (D.N.H.). [SEC v. Gayle Spence Luacaw, Civil Action No. 07cv00037 (D.N.H.)] (LR-20114) SEC CHARGES FORMER ORACLE VICE PRESIDENT WITH ILLEGAL INSIDER TRADING IN STOCKS OF ORACLE ACQUISITON TARGETS TRADER MISUSED CONFIDENTIAL INFORMATION GLEANED FROM SPOUSE, WHO WAS LEAD EXECUTIVE ASSISTANT TO ORACLE'S CEO AND CO-PRESIDENTS The Commission today filed insider trading charges against a former Oracle Corporation vice president who allegedly traded on confidential information about Oracle acquisition targets gleaned from his spouse, who was also employed by Oracle. The Commission alleges that Christopher Balkenhol, 40, of San Mateo California, learned about secret merger negotiations from his wife, who worked at Oracle as the lead executive assistant to Oracle's CEO and two co-Presidents. Without admitting or denying the Commission's allegations, Balkenhol agreed to settle the action against him, paying a total of approximately $198,000-including a penalty of nearly $100,000. The Commission's complaint, which was filed in the United States District Court for the Northern District of California, alleges that Balkenhol traded in a series of Oracle acquisition targets during 2004 and 2005. Balkenhol allegedly learned about the planned acquisitions from his wife, who had access to the schedules of Oracle's three top executives and was aware of significant merger-related meetings. The Commission does not allege that Balkenhol's wife knew about Balkenhol's illicit trades. Rather, the complaint alleges that Balkenhol breached a duty not to misuse confidences gleaned from his wife for his own gain. The complaint alleges that Balkenhol engaged in pattern of insider trading by purchasing stock in Oracle acquisition targets before any public announcement of Oracle's interest. Balkenhol's first profitable trade came on March 1, 2005, when he invested $85,000 in Minneapolis- based Retek Inc. the day after Oracle executives began considering a tender offer for Retek. When Oracle announced the tender offer the following week, Retek's stock price jumped and Balkenhol sold the shares for approximately $15,000 in alleged unlawful profits. Balkenhol allegedly continued his pattern of insider trading with a series of stock purchases in another acquisition target, Siebel Systems, Inc., during Oracle's negotiations to acquire the company in 2005. On June 9, 2005, the day after Oracle's two co-Presidents secretly met with Siebel's CEO to initiate merger discussions, Balkenhol bought over $270,000 worth of Siebel's stock. Over the next three months, Balkenhol made three additional purchases of Siebel stock, each following a critical advance in the confidential negotiations. Again, Balkenhol's wife had access to detailed inside information relating to each such advance. From June to September, Balkenhol ultimately purchased over 50,000 shares of Siebel stock for a total of approximately $448,000. Immediately after Oracle's September 12, 2005 announcement of its acquisition of Siebel, Balkenhol sold his entire position for approximately $82,000 in unlawful profits. The total of approximately $198,000 Balkenhol agreed to pay in settlement of the Commission's action includes $97,282 in disgorgement, $4,115 in prejudgment interest and a $97,282 civil penalty. The Commission acknowledges the assistance of the National Association of Securities Dealers (NASD) in this matter. [SEC v. Christopher M. Balkenhol, Case No. C-07-2537 JCS (N.D. Cal.] (LR-20115; Press Rel. 2007-94) INVESTMENT COMPANY ACT RELEASES LINCOLN VARIABLE INSURANCE PRODUCTS TRUST, ET AL. A notice has been issued giving interested persons until June 1, 2007, to request a hearing on an application filed by Lincoln Variable Insurance Products Trust (Trust), the Lincoln National Life Insurance Company, and Lincoln Investment Advisors Corporation (LIAC) (collectively, Applicants). Applicants seek an order pursuant to Section 6(c) of the Investment Company Act granting exemptions from the provisions of Sections 9(a), 13(a), 15(a), and 15(b) of the Act and Rules 6e-2(b)(15) and 6e-3(T)(b)(15) thereunder (including any comparable provisions of a permanent rule that replaces Rule 6e-3(T)), to the extent necessary to permit shares of the Trust and shares of any other existing or future investment company (Other Investment Companies) that is designed to fund insurance products and for which Lincoln National Life Insurance Company, or any of its affiliates, may serve as administrator, investment manager, principal underwriter or sponsor (the Trust and Other Investment Companies hereinafter referred to, collectively, as Insurance Investment Companies), or shares of any current or future series of any Insurance Investment Company (Insurance Fund), to be sold to and held by: (1) separate accounts funding variable annuity and variable life insurance contracts issued by both affiliated and unaffiliated life insurance companies; (2) trustees of qualified group pension and group retirement plans outside of the separate account context; (3) LIAC and any affiliate of LIAC that serves as an investment adviser, manager, principal underwriter, sponsor or administrator for the purpose of providing seed capital; and (4) any insurance company general account that is permitted to hold shares of an Insurance Fund consistent with the requirements of Treasury Regulation 1.817-5. (Rel. IC-27821 - May 11) SELF-REGULATORY ORGANIZATIONS ACCELERATED APPROVAL OF PROPOSED RULE CHANGES The Commission granted accelerated approval to a proposed rule change, as modified by Amendment No. 1 thereto, by the Chicago Board Options Exchange (SR-CBOE-2007-37) to trade the iShares MSCI Index Funds and the S&P Europe 350 Index Fund Pursuant to UTP. Publication is expected in the Federal Register during the week of May 14. (Rel. 34-55736) A proposed rule change (SR-NASD-2006-124), as modified by Amendment Nos. 1 and 2 thereto, filed by the National Association of Securities Dealers to require NASD members, except those excluded from membership in the Securities Investor Protection Corporation (SIPC) or who sell only investments ineligible for SIPC protection, to provide new customers, and all customers annually, with certain information about SIPC, has been granted accelerated approval under Section 19(b)(2) of the Securities Exchange Act of 1934, effective 180 days from the date of the order. Publication is expected in the Federal Register during the week of May 14. (Rel. 34-55737) The Commission, under Section 19(b)(2) of the Securities Exchange Act of 1934, granted accelerated approval of a proposed rule change (SR- NASDAQ-2007-049) filed by The NASDAQ Stock Market to trade shares of the PowerShares DB G10 Currency Harvest Fund pursuant to unlisted trading privileges. Publication is expected in the Federal Register during the week of May 14. (Rel. 34-55739) The Commission, under Section 19(b)(2) of the Securities Exchange Act of 1934, granted accelerated approval of a proposed rule change (SR- NASDAQ-2007-048) filed by The NASDAQ Stock Market to trade Claymore MACROshares Oil Up Tradeable Shares and Claymore MACROshares Oil Down Tradeable Shares pursuant to unlisted trading privileges. Publication is expected in the Federal Register during the week of May 14. (Rel. 34-55740) The New York Stock Exchange, pursuant to Section 19(b)(1) of the Securities Exchange Act of 1934, filed Amendment No. 1 to a proposed rule change (SR-NYSE-2007-19) relating to the waiver of certain listing fees, and the Commission has granted accelerated approval to the proposed rule change, as amended. Publication is expected in the Federal Register during the week of May 14. (Rel. 34-55742) The Commission noticed the proposed rule change (SR-CBOE-2007-49), submitted under Rule 19b-4 of the Securities Exchange Act of 1934 by Chicago Board Options Exchange to trade certain iShares MSCI International Index Funds pursuant to UTP and granted accelerated approval of the proposed rule change. Publication is expected in the Federal Register during the week of May 14. (Rel. 34-55746) The Commission noticed the proposed rule change (SR-CBOE-2007-48) submitted under Rule 19b-4 of the Securities Exchange Act of 1934 by Chicago Board Options Exchange to trade the iShares MSCI Canada Index Fund pursuant to UTP and granted accelerated approval of the proposed rule change. Publication is expected in the Federal Register during the week of May 14. (Rel. 34-55747) The Commission granted accelerated approval to a proposed rule change by the Chicago Board Options Exchange (SR-CBOE-2007-46) to trade the SPDR DJ Global Titans ETF Pursuant to UTP. Publication is expected in the Federal Register during the week of May 14. (Rel. 34-55750) The Commission granted accelerated approval to a proposed rule change by the Chicago Board Options Exchange (SR-CBOE-2007-44) to trade the streetTRACKS Gold Shares Fund Pursuant to Unlisted Trading Privileges. Publication is expected in the Federal Register during the week of May 14. (Rel. 34-55752) APPROVAL OF PROPOSED RULE CHANGE The Commission approved a proposed rule change (SR-NYSEArca-2007-24) submitted under Section 19(b)(1) of the Securities Exchange Act of 1934 by NYSE Arca, relating to the waiver of certain listing fees. Publication is expected in the Federal Register during the week of May 14. (Rel. 34-55743) ORDER APPROVING JOINT AMENDMENT NO. 22 The Commission approved a joint amendment to the Plan for the Purpose of Creating and Operating an Intermarket Options Linkage submitted under Rule 608 of the Securities Exchange Act of 1934 by the American Stock Exchange, Boston Stock Exchange, Chicago Board Options Exchange, International Securities Exchange, NYSE Arca, and Philadelphia Stock Exchange relating to response time for certain orders sent through the Linkage. Publication is expected in the Federal Register during the week of May 14. (Rel. 34-55744) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change filed by Chicago Mercantile Exchange (SR-CME- 2007-01) relating to listing standards for security futures products has become effective under Section 19(b)(7) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of May 14. (Rel. 34-55741) A proposed rule change (SR-NASD-2007-030) filed by the National Association of Securities Dealers relating to trade reporting obligations for transactions in foreign equity 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 May 14. (Rel. 34-55745) A proposed rule change and Amendment No. 1 thereto (SR-ISE-2007-29) filed by the International Securities Exchange relating to conforming certain rules with comparable NASD rules 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 May 14. (Rel. 34-55751) 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 ENTERTAINMENT PROPERTIES TRUST, 8164721700 - 0 ($57,978,500.00) Equity, (File 333-142831 - May. 11) (BR. 08A) S-8 TREND MICRO INC, SHINJUKU MAYNDS TOWER,, 1-1, YOYOGI 2-CHOME, SHIBUYA-KU, TOKYO, M0, 151-0053, 011-81-3-5334-4899 - 0 ($25,782,540.00) Equity, (File 333-142833 - May. 11) (BR. 03A) F-3 NOVA MEASURING INSTRUMENTS LTD, PO BOX 266, 011-972-8-938-7505, REHOVOT ISRAEL, L3, 76100, 4,719,597 ($13,214,872.00) Equity, (File 333-142834 - May. 11) (BR. 10B) S-8 ARCH CAPITAL GROUP LTD., WESSEX HOUSE, 45 REID STREET, HAMILTON, D0, HM 12, 441-278-9250 - 0 ($229,580,130.30) Equity, (File 333-142835 - May. 11) (BR. 01A) SB-2 Sunrise Global Inc., 201 W. GARVEY AVE. SUITE 102-208, MONTEREY PARK, CA, 91754, 6264072622 - 413,000 ($41,300.00) Equity, (File 333-142836 - May. 11) (BR. 02) S-8 MB FINANCIAL INC /MD, 801 WEST MADISON STREET, CHICAGO, IL, 60607, 3124217600 - 2,250,000 ($77,152,500.00) Equity, (File 333-142837 - May. 11) (BR. 07A) S-8 XINHUA FINANCE MEDIA LTD, ROOMS 3905-3909,TOWER 1,GRAND GATEWAY, 1 HONGQIAO LU, SHANGHAI, F4, 200030, 86-21-6113-5900 - 31,257,807 ($253,415,770.00) Equity, (File 333-142838 - May. 11) (BR. 11) S-3ASR REGIONS FINANCIAL CORP, 417 N 20TH ST, BIRMINGHAM, AL, 35203, 205-944-1300 - 0 ($0.00) Debt, 0 ($0.00) Equity, (File 333-142839 - May. 11) (BR. 07A) S-8 Colonial Bankshares Inc, 85 WEST BROAD STREET, BRIDGETON, NJ, 08302, 856-451-5800 - 310,188 ($3,902,174.00) Equity, (File 333-142840 - May. 11) (BR. 07A) S-1 Targanta Therapeutics Corp., 222 THIRD AVENUE, SUITE 2300, BOSTON, MA, 02142, (617) 557-9020 - 0 ($86,250,000.00) Equity, (File 333-142842 - May. 11) (BR. 01) S-8 SERVICE CORPORATION INTERNATIONAL, 1929 ALLEN PKWY, P O BOX 130548, HOUSTON, TX, 77019, 7135225141 - 10,000,000 ($122,750,000.00) Equity, (File 333-142843 - May. 11) (BR. 11B) S-8 XENOPORT INC, 3410 CENTRAL EXPRESSWAY, SANTA CLARA, CA, 95051, 4086167200 - 0 ($39,314,659.68) Equity, (File 333-142844 - May. 11) (BR. 01C) S-8 MOTOROLA INC, 1303 E ALGONQUIN RD, SCHAUMBURG, IL, 60196, 8475765000 - 0 ($911,780,099.93) Equity, (File 333-142845 - May. 11) (BR. 11A) S-3 WPCS INTERNATIONAL INC, 140 SOUTH VILLAGE AVENUE, SUITE 20, EXTON, PA, 19341, 6109030400 - 181,619 ($2,291,123.69) Equity, (File 333-142846 - May. 11) (BR. 11A) S-1 Encore Energy Partners LP, 777 MAIN STREET, SUITE 1400, FORT WORTH, TX, 76102, 817-877-9955 - 0 ($248,400,000.00) Equity, (File 333-142847 - May. 11) (BR. 04) S-8 PICO HOLDINGS INC /NEW, 875 PROSPECT ST, STE 301, LA JOLLA, CA, 92037, 6194566022 - 2,654,000 ($126,224,240.00) Equity, (File 333-142848 - May. 11) (BR. 08B) S-3ASR CITIGROUP INC, 399 PARK AVENUE, NEW YORK, NY, 10043, 2125591000 - 0 ($755,000,000.00) Equity, (File 333-142849 - May. 11) (BR. 07A) S-8 NASHUA CORP, SECOND FL, 11 TRAFALGAR SQ, NASHUA, NH, 03063, 6038802323 - 160,000 ($1,398,400.00) Equity, (File 333-142850 - May. 11) (BR. 03C) F-1 YINGLI GREEN ENERGY HOLDING CO LTD, NO. 3055 MIDDLE FUXING ROAD, BAODING, F4, 071051, (86 312) 3100-500 - 350,000,000 ($350,000,000.00) ADRs/ADSs, (File 333-142851 - May. 11) (BR. 10C) F-6 YINGLI GREEN ENERGY HOLDING CO LTD, NO. 3055 MIDDLE FUXING ROAD, BAODING, F4, 071051, (86 312) 3100-500 - 100,000,000 ($5,000,000.00) ADRs/ADSs, (File 333-142852 - May. 11) (BR. 10C) S-8 SOTHEBYS, 1334 YORK AVENUE, NEW YORK, NY, 10021, 212-606-7000 - 95,433 ($4,915,754.00) Equity, (File 333-142853 - May. 11) (BR. 08C) S-4 CENTENE CORP, 7711 CARONDELET AVE, ST LOUIS, MO, 63105, 3147254477 - 0 ($175,000,000.00) Debt, (File 333-142854 - May. 11) (BR. 01B) S-8 US XPRESS ENTERPRISES INC, 4080 JENKINS ROAD, CHATTANOOGA, TN, 37421, 4235103000 - 1,000,000 ($14,830,000.00) Other, (File 333-142855 - May. 11) (BR. 05C) SB-1 1st Home Buy & Sell Ltd., 1960 143RD STREET, SURREY, A1, V4A 7Z2, 604-377-5714 - 3,000,000 ($150,000.00) Equity, (File 333-142856 - May. 11) (BR. 08) S-8 OMNICELL, Inc, 1201 CHARLESTON ROAD, MOUNTAIN VIEW, CA, 94043-1337, 6502516100 - 0 ($45,335,559.30) Equity, (File 333-142857 - May. 11) (BR. 03C) SB-2 IT Group Holdings Inc., 1207 DELAWARE AVE., SUITE 410, BUFFALO, NY, 14209, 716 332 6143 - 0 ($1,458,800.00) Equity, (File 333-142858 - May. 11) (BR. 05C) N-2 TORTOISE CAPITAL RESOURCES CORP, 10801 MASTIN BOULEVARD SUITE 222, OVERLAND PARK, KS, 66210, 913-981-1020 - 4,045,726 ($71,852,093.76) Equity, (File 333-142859 - May. 11) (BR. 16) SB-2 NACEL ENERGY CORP, 627 STERLING DRIVE, CHEYENNE,, WY, 82009, 307 461 4221 EXT 801 - 520,000 ($100,000.00) Equity, (File 333-142860 - May. 11) (BR. 02) S-8 CAPSTEAD MORTGAGE CORP, 8401 NORTH CENTRAL EXPRESSWAY, STE 800, DALLAS, TX, 75225, 2148742323 - 0 ($19,741,000.00) Equity, (File 333-142861 - May. 11) (BR. 08A) F-6 BANCO BILBAO VIZCAYA ARGENTARIA, S.A., PASEO DE LA CASTELLANA, 81, MADRID, U3, 28046, 011 34 91 537 8172 - 500,000,000 ($25,000,000.00) ADRs/ADSs, (File 333-142862 - May. 11) (BR. 07B) S-8 DADE BEHRING HOLDINGS INC, 1717 DEERFIELD RD, DEERFIELD, IL, 60015, 8472675300 - 0 ($383,325,000.00) Equity, (File 333-142863 - May. 11) (BR. 10A) S-8 TRIZETTO GROUP INC, 567 NICHOLAS DRIVE SUITE 360, NEWPORT BEACH, CA, 92660, 9497192200 - 0 ($6,866,907.00) Equity, (File 333-142864 - May. 11) (BR. 03C) S-8 REGI U S INC, 240 - 11780 HAMMERSMITH WAY, RICHMOND, A1, V7A 5E9, 604-278-5996 - 2,000,000 ($2,880,000.00) Equity, (File 333-142865 - May. 11) (BR. 10C) S-4 Claymont Steel, Inc., 4001 PHILADELPHIA PIKE, CLAYMONT, DE, 19703, 302-792-5400 - 0 ($105,000,000.00) Non-Convertible Debt, (File 333-142867 - May. 11) (BR. 06) S-1 CCS Medical Holdings, Inc., 14255 49TH STREET NORTH, SUITE 301, CLEARWATER, FL, 33762, 727-507-2772 - 0 ($172,500,000.00) Equity, (File 333-142869 - May. 11) (BR. ) S-8 VOIP INC, 151 SOUTH WYMORE ROAD, SUITE 3000, ALTAMONTE SPRINGS, FL, 32714, 407-389-3232 - 35,110,606 ($5,968,803.00) Equity, (File 333-142870 - May. 11) (BR. 11C) S-3ASR LINCOLN NATIONAL CORP, 1500 MARKET STREET STE 3900, CENTRE SQUARE WEST TOWER, PHILADELPHIA, PA, 19102, 2154481475 - 5,500,000 ($401,555,000.00) Equity, (File 333-142871 - May. 11) (BR. 01C) S-8 LINCOLN NATIONAL CORP, 1500 MARKET STREET STE 3900, CENTRE SQUARE WEST TOWER, PHILADELPHIA, PA, 19102, 2154481475 - 500,000 ($36,505,000.00) Equity, (File 333-142872 - May. 11) (BR. 01C) S-8 BROOKS AUTOMATION INC, 15 ELIZABETH DRIVE, CHELMSFORD, MA, 01824, (978) 262-2400 - 0 ($65,531,250.00) Equity, (File 333-142873 - May. 11) (BR. 10A) S-8 MORGAN STANLEY, 1585 BROADWAY, NEW YORK, NY, 10036, 212-761-4000 - 100,000,000 ($8,512,000,000.00) Equity, (File 333-142874 - May. 11) (BR. 06A) S-1 Genpact LTD, CANON'S COURT, 22 VICTORIA STREET, HAMILTON, D0, HM122, 4412952244 - 0 ($600,000,000.00) Equity, (File 333-142875 - May. 11) (BR. ) S-8 PURCHASE POINT MEDIA CORP, 1100 MELVILLE STREET, SUITE 320, VANCOUVER, A1, V6E 4A6, 778-786-1005 - 16,000,000 ($224,000.00) Equity, (File 333-142876 - May. 11) (BR. 11C) S-1 TALEO CORP, 4140 DUBLIN BOULEVARD, SUITE 400, DUBLIN, CA, 94568, 9254523000 - 4,212,068 ($75,606,620.60) Equity, (File 333-142877 - May. 11) (BR. 03A) S-8 STARBUCKS CORP, P O BOX 34067, SEATTLE, WA, 98124-1067, 2064471575 - 0 ($137,305,655.00) Equity, (File 333-142878 - May. 11) (BR. 05C) N-2 Main Street Capital CORP, 1300 POST OAK BOULEVARD, SUITE 800, HOUSTON, TX, 77056, (713) 350-6000 - 0 ($115,000,000.00) Equity, (File 333-142879 - May. 11) (BR. ) S-1 MERCADOLIBRE INC, 4890 SUBSUELO 1430 BUENOS AIRES, BUENOS AIRES ARGENTINA, C1, 0 ($100,000,000.00) Equity, (File 333-142880 - May. 11) (BR. ) F-1 LDK Solar Co., Ltd., HIGH-TECH INDUSTRIAL PARK, XINYU CITY, JIANGXI PROVINCE, F4, 215128, 86 790 686-0171 - 0 ($400,000,000.00) ADRs/ADSs, (File 333-142881 - May. 11) (BR. ) S-8 SIMULATIONS PLUS INC, 42505 10TH STREET WEST, *, LANCASTER, CA, 93534-7059, 661-723-7723 - 605,000 ($7,266,050.00) Equity, (File 333-142882 - May. 11) (BR. 03A) S-4 JARDEN CORP, 555 THEODORE FREMD AVE, RYE, NY, 10580, 914 967 9400 - 0 ($265,979,755.16) Equity, (File 333-142883 - May. 11) (BR. 02C) S-3 RASER TECHNOLOGIES INC, 941 E 3665 S, SLC, UT, 84106, 8012316735 - 3,736,291 ($21,035,318.33) Equity, (File 333-142884 - May. 11) (BR. 10C) S-8 PAPA JOHNS INTERNATIONAL INC, 2002 PAPA JOHNS BOULEVARD, LOUISVILLE, KY, 40299-2334, 5022617272 - 0 ($112,812,000.00) Equity, (File 333-142885 - May. 11) (BR. 05C) S-8 OWENS ILLINOIS INC /DE/, ONE SEAGATE, TOLEDO, OH, 43666, 4192475000 - 0 ($10,341,500.00) Equity, (File 333-142886 - May. 11) (BR. 06C) S-8 COUNTRYWIDE FINANCIAL CORP, 4500 PARK GRANADA BLVD, CALABASAS, CA, 91302, 8182253000 - 3,000,000 ($114,000,000.00) Equity, (File 333-142887 - May. 11) (BR. 07C) N-2 Kayne Anderson Energy/Infrastructure Fund, Inc, 717 TEXAS AVENUE, SUITE 3100, HOUSTON, TX, 77002, (713) 493-2020 - 0 ($500,000,000.00) Equity, (File 333-142888 - May. 11) (BR. ) S-11 Wells Total Return REIT, Inc., 6200 THE CORNERS PARKWAY, SUITE 250, ATLANTA, GA, 30092-3365, 770.449.7800 - 0 ($2,250,000,000.00) Equity, (File 333-142889 - May. 11) (BR. ) SB-2 Syncfeed, Inc., 50 WEST LIBERTY STREET SUITE 880, RENO, NV, 89501, XXX-XXXX-XXXX - 990,000 ($19,800.00) Equity, (File 333-142890 - May. 11) (BR. ) S-11 Marathon Real Estate Finance, Inc., 461 5TH AVENUE, 10TH FLOOR, NEW YORK, NY, 10017, 212 381 4400 - 0 ($200,000,000.00) Equity, (File 333-142891 - May. 11) (BR. ) S-4 CPG INTERNATIONAL I INC., 801 COREY STREET, SCRANTON, PA, 18505, 570-346-8797 - 0 ($16,500,000.00) Other, (File 333-142892 - May. 11) (BR. 06) S-1 CPG INTERNATIONAL I INC., 801 COREY STREET, SCRANTON, PA, 18505, 570-346-8797 - 0 ($1.00) Other, (File 333-142893 - May. 11) (BR. 06) S-4 CHINA ENERGY TECHNOLOGY LTD, 625 BROADWAY, SUITE 1111, SAN DIEGO, CA, 92101, 619 795 4627 - 0 ($124,376,738.00) Equity, (File 333-142894 - May. 11) (BR. ) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: 1.01 Entry into a Material Definitive Agreement 1.02 Termination of a Material Definitive Agreement 1.03 Bankruptcy or Receivership 2.01 Completion of Acquisition or Disposition of Assets 2.02 Results of Operations and Financial Condition 2.03 Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant 2.04 Triggering Events That Accelerate or Increase a Direct Financial Obligation under an Off-Balance Sheet Arrangement 2.05 Cost Associated with Exit or Disposal Activities 2.06 Material Impairments 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing 3.02 Unregistered Sales of Equity Securities 3.03 Material Modifications to Rights of Security Holders 4.01 Changes in Registrant's Certifying Accountant 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review 5.01 Changes in Control of Registrant 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year 5.04 Temporary Suspension of Trading Under Registrant's Employee Benefit Plans 5.05 Amendments to the Registrant's Code of Ethics, or Waiver of a Provision of the Code of Ethics 6.01. ABS Informational and Computational Material. 6.02. Change of Servicer or Trustee. 6.03. Change in Credit Enhancement or Other External Support. 6.04. Failure to Make a Required Distribution. 6.05. Securities Act Updating Disclosure. 7.01 Regulation FD Disclosure 8.01 Other Events 9.01 Financial Statements and Exhibits 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 100 F Street, N.E., Washington, D.C. 20549-1090 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . STATE NAME OF ISSUER CODE 8K ITEM NO. DATE COMMENT ------------------------------------------------------------------------------------------------------- 3D SYSTEMS CORP DE 2.02,7.01,9.01 05/10/07 ABATIX CORP DE 2.02,9.01 05/10/07 Abraxis BioScience, Inc. DE 2.02,9.01 05/11/07 AMEND ACCREDITED HOME LENDERS HOLDING CO DE 2.02 05/11/07 Accredited Mortgage Loan REIT Trust MD 2.02 05/11/07 ACUSPHERE INC DE 1.01,9.01 05/11/07 ACUSPHERE INC DE 2.02,9.01 05/10/07 ADVANCE AUTO PARTS INC DE 2.02,3.01,5.02,7.01,9.01 05/07/07 AEROPOSTALE INC 7.01,9.01 05/10/07 AFFIRMATIVE INSURANCE HOLDINGS INC DE 2.02,7.01,9.01 03/31/07 AIRTRAN HOLDINGS INC NV 7.01,9.01 05/09/07 AIRTRAX INC NJ 5.02 05/08/07 AKORN INC LA 2.02,9.01 05/07/07 ALLIED DEFENSE GROUP INC DE 2.02,9.01 05/10/07 ALLIED MOTION TECHNOLOGIES INC CO 1.01,2.03,9.01 05/07/07 ALONG MOBILE TECHNOLOGIES INC NV 5.05,8.01,9.01 05/11/07 Alternative Loan Trust 2007-12T1 DE 8.01,9.01 05/11/07 Alternative Loan Trust 2007-J1 8.01,9.01 02/28/07 American Home Mortgage Investment Tru DE 2.01,9.01 03/30/07 AMEND AMERICAN INDEPENDENCE CORP DE 2.02,9.01 03/31/07 AMERICAN LAND LEASE INC DE 2.02,7.01,9.01 05/08/07 AMERICAN ORIENTAL BIOENGINEERING INC CO 2.02,9.01 05/07/07 AMERICAN SKIING CO /ME DE 2.01,9.01 05/11/07 AMH Holdings, Inc. DE 2.02,9.01 05/11/07 ANCHOR BANCORP WISCONSIN INC WI 5.02,9.01 05/11/07 APPLIED DNA SCIENCES INC NV 1.01,9.01 05/08/07 AQUILA INC DE 2.02,8.01,9.01 05/08/07 ARKADOS GROUP, INC. DE 1.01,2.03,3.02,9.01 01/08/07 ARKADOS GROUP, INC. DE 1.01,2.03,3.02,9.01 05/07/07 ARMOR HOLDINGS INC DE 1.01,9.01 05/07/07 ASPEN TECHNOLOGY INC /DE/ DE 1.01 05/07/07 ASSOCIATED MATERIALS INC DE 2.02,9.01 05/11/07 Atlantic Bancshares, Inc. SC 7.01,9.01 05/11/07 ATS CORP DE 2.02,9.01 05/10/07 AUTOIMMUNE INC DE 2.02,9.01 05/10/07 AVATAR HOLDINGS INC DE 2.02,7.01,9.01 05/10/07 AVIS BUDGET GROUP, INC. DE 2.02,9.01 05/11/07 AXA FINANCIAL INC DE 2.02,9.01 05/11/07 BANK OF NEW YORK CO INC NY 8.01,9.01 05/11/07 Basin Water, Inc. DE 8.01,9.01 05/09/07 BAYLAKE CORP WI 2.02,8.01 05/11/07 BEST BUY CO INC MN 5.02 05/07/07 BFC FINANCIAL CORP FL 2.02,9.01 05/10/07 Bidz.com, Inc. CA 5.02 05/07/07 BIOSPECIFICS TECHNOLOGIES CORP DE 5.02 05/07/07 BJs RESTAURANTS INC CA 8.01,9.01 05/10/07 BOOKHAM, INC. DE 5.02,9.01 05/07/07 BOSTON SCIENTIFIC CORP DE 5.03,9.01 05/08/07 BRADLEY PHARMACEUTICALS INC DE 2.02,9.01 05/10/07 Buckingham Exploration Inc. NV 8.01 05/08/07 CACI INTERNATIONAL INC /DE/ DE 1.01,8.01,9.01 05/09/07 Cal Dive International, Inc. DE 5.02,9.01 05/07/07 CALIFORNIA COASTAL COMMUNITIES INC DE 2.02,9.01 05/08/07 CANO PETROLEUM, INC 2.02,7.01,9.01 05/10/07 CARDIFF COMMUNICATIONS INC NV 4.01 05/10/07 CardioVascular BioTherapeutics, Inc. DE 4.02 05/08/07 CARDTRONICS INC DE 2.02 05/11/07 CASH SYSTEMS INC DE 4.02 05/11/07 CATCHER HOLDINGS, INC 1.02 05/09/07 CBOT HOLDINGS INC DE 1.01,8.01,9.01 05/11/07 CECIL BANCORP INC MD 2.02,7.01,9.01 05/10/07 CENTRAL PARKING CORP TN 2.02,9.01 05/10/07 Century Petroleum Corp. NV 1.01 05/08/07 CERAGENIX PHARMACEUTICALS, INC. DE 8.01,9.01 05/09/07 ChaseFlex Trust Series 2007-2 DE 8.01,9.01 04/26/07 CHICAGO MERCANTILE EXCHANGE HOLDINGS DE 1.01,8.01,9.01 05/11/07 CHINA FIRE & SECURITY GROUP, INC. 7.01,9.01 05/11/07 CHL Mortgage Pass-Through Trust 2007- DE 8.01,9.01 05/11/07 CHS INC MN 1.01,9.01 05/08/07 CHUBB CORP NJ 8.01,9.01 05/08/07 Citicorp Mortgage Securities Trust, S DE 8.01,9.01 05/11/07 CITIZENS FINANCIAL CORP /KY/ KY 2.02,9.01 03/31/07 CITIZENS INC CO 2.02,9.01 05/10/07 Clearpoint Business Resources, Inc DE 2.01,9.01 02/23/07 AMEND CLIFTON SAVINGS BANCORP INC 2.02,9.01 05/09/07 CMALT (CitiMortgage Alternative Loan DE 8.01,9.01 05/11/07 CNB Financial Corp. MA 5.02 05/11/07 COLLECTORS UNIVERSE INC DE 2.02,9.01 05/11/07 COLONIAL BANCGROUP INC DE 7.01,9.01 05/11/07 COLONIAL PROPERTIES TRUST AL 4.01,9.01 05/08/07 COMERICA INC /NEW/ DE 7.01,9.01 05/11/07 COMERICA INC /NEW/ DE 7.01,9.01 05/11/07 Commerce Planet UT 5.02,9.01 05/09/07 COMPOSITE SOLUTIONS INC FL 1.03,9.01 12/11/06 COMTEX NEWS NETWORK INC DE 5.02,9.01 05/09/07 CONCEPTUS INC DE 5.02,9.01 05/10/07 CONGOLEUM CORP DE 2.02,9.01 05/09/07 CONSTELLATION BRANDS, INC. DE 5.02,7.01,9.01 05/10/07 CONTANGO OIL & GAS CO DE 2.02,9.01 05/09/07 Cord Blood America, Inc. FL 8.01,9.01 05/10/07 CORRECTIONS CORP OF AMERICA MD 5.02,9.01 05/10/07 CORVU CORP MN 8.01,9.01 05/10/07 CPG INTERNATIONAL INC. DE 7.01,9.01 05/10/07 CWABS Asset-Backed Certificates Trust DE 8.01,9.01 03/30/07 CYBEX INTERNATIONAL INC NY 5.02,9.01 05/09/07 CYTYC CORP DE 8.01,9.01 05/11/07 DANA CORP VA 7.01,9.01 05/11/07 DARLING INTERNATIONAL INC DE 2.02,9.01 05/07/07 DAVE & BUSTERS INC MO 2.02,9.01 05/10/07 DAWSON GEOPHYSICAL CO TX 7.01,9.01 05/02/07 DECKERS OUTDOOR CORP DE 1.01,5.02,9.01 05/09/07 Deerfield Triarc Capital Corp MD 8.01,9.01 05/11/07 DGSE COMPANIES INC NV 2.01,2.03,9.01 05/09/07 DIALYSIS CORP OF AMERICA FL 2.02,9.01 05/11/07 DIGITAL ANGEL CORP DE 2.02,9.01 05/07/07 DIVERSA CORP DE 1.01,5.02,9.01 05/07/07 DOLLAR TREE STORES INC VA 2.02,7.01,9.01 05/07/07 DOR BIOPHARMA INC DE 8.01,9.01 05/09/07 DOUBLE EAGLE PETROLEUM CO MD 7.01,9.01 05/11/07 DREW INDUSTRIES INC DE 8.01,9.01 05/09/07 DRS TECHNOLOGIES INC DE 2.02,9.01 05/11/07 DURA AUTOMOTIVE SYSTEMS INC DE 7.01,9.01 05/11/07 DYNEGY INC. DE 2.03,8.01,9.01 04/02/07 EARTHFIRST TECHNOLOGIES INC FL 5.02 05/04/07 EASTMAN KODAK CO NJ 5.02 05/09/07 EASTMAN KODAK CO NJ 5.02 05/08/07 Echo Healthcare Acquisition Corp. DE 8.01,9.01 05/11/07 EDGETECH SERVICES INC NV 2.01 05/10/07 EDISON INTERNATIONAL CA 7.01,9.01 05/10/07 Education Realty Trust, Inc. MD 1.01,9.01 05/10/07 ELECSYS CORP KS 8.01,9.01 05/11/07 EMMIS COMMUNICATIONS CORP IN 2.02,9.01 05/11/07 Employers Holdings, Inc. NV 8.01,9.01 05/11/07 ENBRIDGE ENERGY PARTNERS LP DE 8.01,9.01 12/31/06 EnerJex Resources, Inc. NV 3.02,5.02,8.01,9.01 05/04/07 Enstar Group LTD D0 9.01 02/23/07 AMEND ENTERTAINMENT DISTRIBUTION CO INC DE 5.03,9.01 05/10/07 ENVIRONMENTAL SERVICE PROFESSIONALS, NV 5.02 05/11/07 EP MEDSYSTEMS INC NJ 2.02,9.01 05/08/07 EPIQ SYSTEMS INC MO 8.01 05/10/07 EPLUS INC DE 5.02 05/07/07 ETRIALS WORLDWIDE INC. 2.02,9.01 05/10/07 EUROBANCSHARES INC 7.01,9.01 05/04/07 AMEND EVERLAST WORLDWIDE INC DE 5.02,9.01 05/10/07 EXCO RESOURCES INC TX 2.02,9.01 05/10/07 eXegenics Inc DE 1.01,5.02,9.01 05/03/07 EXPRESS SCRIPTS INC DE 1.01 05/11/07 FCStone Group, Inc. DE 7.01 05/11/07 Federal Home Loan Bank of Des Moines X1 2.02,7.01,9.01 05/11/07 Federal Home Loan Bank of Pittsburgh PA 2.02,4.02,7.01,9.01 05/11/07 FIRST CAPITAL BANCORP, INC. VA 2.02,9.01 05/11/07 FIRST MONTAUK FINANCIAL CORP NJ 1.01 05/09/07 FIRST OTTAWA BANCSHARES INC DE 8.01,9.01 05/09/07 FIRST UNITED CORP/MD/ MD 2.02,7.01,9.01 05/10/07 FIRSTBANK CORP MI 4.01,9.01 05/08/07 FIRSTGOLD CORP. DE 3.02,9.01 04/12/07 FLORIDA PUBLIC UTILITIES CO FL 2.02,9.01 05/11/07 FOLDERA, INC 3.02,9.01 05/04/07 FRIENDLY ICE CREAM CORP MA 2.02,9.01 05/11/07 FRONTIER FUND DE 8.01 05/10/07 FSONA SYSTEMS CORP. NV 5.03,7.01,9.01 04/13/07 FSONA SYSTEMS CORP. NV 5.02 04/24/07 FUQI INTERNATIONAL, INC. DE 7.01,8.01,9.01 05/10/07 GateHouse Media, Inc. DE 1.01,2.03,9.01 05/07/07 GATX CORP NY 5.03,8.01 05/11/07 GATX FINANCIAL CORP DE 8.01 05/11/07 GAYLORD ENTERTAINMENT CO /DE DE 1.01,9.01 05/08/07 Geneva Resources, Inc. NV 1.01,9.01 05/07/07 GENWORTH FINANCIAL INC DE 8.01,9.01 05/08/07 GEORESOURCES INC CO 2.02 05/11/07 GERBER SCIENTIFIC INC CT 5.02 05/09/07 GETTY IMAGES INC DE 1.01,9.01 05/03/07 GILEAD SCIENCES INC DE 5.02,5.03,8.01,9.01 05/08/07 GLOBAL ENERGY INC NV 1.01,9.01 04/30/07 GLOBAL ENERGY INC NV 1.01,3.02,9.01 05/11/07 GREAT SOUTHERN BANCORP INC MD 7.01 05/11/07 GREENHILL & CO INC 1.01,9.01 05/11/07 GROEN BROTHERS AVIATION INC /UT/ UT 1.01,9.01 05/10/07 GULFMARK OFFSHORE INC DE 7.01,9.01 05/11/07 HALOZYME THERAPEUTICS INC NV 2.02,9.01 05/11/07 HAMPTONS LUXURY HOMES INC DE 4.01,9.01 05/11/07 HarborView 2007-3 DE 8.01,9.01 04/27/07 HARDINGE INC NY 2.02,9.01 05/10/07 HARRIS & HARRIS GROUP INC /NY/ NY 5.02 05/11/07 HARTFORD LIFE INSURANCE CO CT 9.01 05/11/07 HARVEY ELECTRONICS INC NY 1.01,7.01,9.01 05/07/07 HEINZ H J CO PA 5.02 05/08/07 HERBST GAMING INC NV 2.02,9.01 05/11/07 HILLENBRAND INDUSTRIES INC IN 2.02,9.01 05/10/07 HOME DIAGNOSTICS INC DE 2.02,9.01 05/10/07 Home Equity Loan Trust 2007-HSA2 DE 8.01,9.01 05/09/07 HORIZON OFFSHORE INC DE 8.01 05/11/07 HRPT PROPERTIES TRUST MD 8.01,9.01 05/11/07 IC ISAACS & CO INC DE 5.02 05/09/07 ICOP DIGITAL, INC CO 2.02,9.01 05/10/07 IDEX CORP /DE/ DE 5.02,9.01 05/07/07 IMAX CORP A6 8.01 05/10/07 IMCLONE SYSTEMS INC DE 5.02,9.01 05/07/07 IMPAC MORTGAGE HOLDINGS INC MD 2.02,9.01 05/10/07 INDEPENDENCE HOLDING CO DE 2.02,9.01 03/31/07 INDEVUS PHARMACEUTICALS INC DE 2.02,9.01 05/09/07 Innovive Pharmaceuticals, Inc. DE 5.02 05/07/07 Institutional REIT, Inc. MD 5.02 05/09/07 INTELLI CHECK INC DE 2.02,9.01 05/10/07 INTERNATIONAL CARD ESTABLISHMENT INC DE 5.02 05/08/07 INTERNATIONAL RECTIFIER CORP /DE/ DE 4.02 05/11/07 AMEND INVERNESS MEDICAL INNOVATIONS INC DE 8.01,9.01 05/11/07 ION MEDIA NETWORKS INC. DE 5.02 05/09/07 iPCS, INC DE 7.01,9.01 05/11/07 IRIS INTERNATIONAL INC DE 2.02,9.01 05/09/07 JAG MEDIA HOLDINGS INC NV 1.01,2.03,9.01 05/10/07 JAGGED PEAK, INC. NV 2.02,9.01 05/11/07 JEFFERSONVILLE BANCORP NY 2.02,9.01 05/09/07 JETBLUE AIRWAYS CORP DE 5.02,7.01,9.01 05/10/07 JONES APPAREL GROUP INC PA 5.02 05/08/07 KNIGHT CAPITAL GROUP, INC. DE 7.01,9.01 05/10/07 KODIAK ENERGY, INC. DE 1.01,3.02,9.01 05/11/07 Kraton Polymers LLC DE 2.02,9.01 05/10/07 Kraton Polymers LLC DE 7.01,9.01 05/11/07 KREISLER MANUFACTURING CORP DE 5.02 05/07/07 L-1 IDENTITY SOLUTIONS, INC. DE 7.01,9.01 05/09/07 L-1 IDENTITY SOLUTIONS, INC. DE 2.02,9.01 05/09/07 L-1 IDENTITY SOLUTIONS, INC. DE 2.02,9.01 05/09/07 Lehman XS Trust 2007-6 DE 8.01,9.01 05/11/07 Lehman XS Trust 2007-6 DE 8.01,9.01 05/11/07 LEMAITRE VASCULAR INC 7.01,8.01,9.01 05/09/07 LEVITT CORP FL 2.02,9.01 05/09/07 Liberty Global, Inc. 2.02,7.01 05/10/07 Liberty Global, Inc. 2.02,7.01 05/11/07 LIBERTY MEDIA LLC 2.02 05/08/07 LNB BANCORP INC OH 1.01,2.03,5.02,8.01,9.01 05/07/07 LONE STAR TECHNOLOGIES INC DE 8.01,9.01 05/10/07 LUMINENT MORTGAGE CAPITAL INC 2.02,9.01 05/10/07 MACKINAC FINANCIAL CORP /MI/ MI 1.01,5.02,9.01 05/07/07 MAINE & MARITIMES CORP ME 5.02,8.01,9.01 05/11/07 MANNKIND CORP 2.02,9.01 05/11/07 MATERIAL SCIENCES CORP DE 2.02,9.01 05/11/07 MAXIM INTEGRATED PRODUCTS INC DE 3.01,9.01 05/07/07 ME PORTFOLIO MANAGEMENT LTD 8.01,9.01 05/02/07 ME PORTFOLIO MANAGEMENT LTD 8.01,9.01 05/11/07 MEADOWBROOK INSURANCE GROUP INC MI 5.02,8.01 05/09/07 MEDICAL STAFFING NETWORK HOLDINGS INC DE 8.01,9.01 05/11/07 MEDICAL STAFFING NETWORK HOLDINGS INC DE 1.01,2.03 05/11/07 AMEND MEDICINOVA INC DE 2.02 05/10/07 MEDQUIST INC NJ 2.02,9.01 05/11/07 Merrill Lynch First Franklin Mortgage DE 8.01,9.01 04/26/07 Merrill Lynch Mortgage Investors Trus DE 8.01,9.01 04/26/07 Merrill Lynch Mortgage Investors Trus DE 9.01 05/11/07 Merrill Lynch Mortgage Investors Trus DE 8.01,9.01 05/11/07 MESA AIR GROUP INC NV 2.02,9.01 05/10/07 MICHAELS STORES INC DE 1.01,9.01 05/10/07 MIDAMERICAN ENERGY HOLDINGS CO /NEW/ IA 8.01,9.01 05/11/07 MIDWEST AIR GROUP INC WI 8.01,9.01 05/10/07 MIPS TECHNOLOGIES INC DE 5.02 05/07/07 MIRANT CORP DE 2.02,9.01 05/10/07 MISONIX INC NY 2.02,5.03,9.01 05/09/07 MOLSON COORS BREWING CO CO 8.01 05/09/07 MONSTER WORLDWIDE INC DE 5.02 04/26/07 MONTEREY GOURMET FOODS DE 2.02,9.01 05/08/07 MORGAN STANLEY DIVERSIFIED FUTURES FU DE 1.01,9.01 01/01/07 MORGAN STANLEY DIVERSIFIED FUTURES FU DE 1.01,9.01 01/01/07 MoSys, Inc. CA 4.01,9.01 05/09/07 MOVIE GALLERY INC DE 2.02,9.01 05/11/07 MOVIE STAR INC /NY/ NY 8.01,9.01 05/10/07 MTI TECHNOLOGY CORP DE 3.01,9.01 05/08/07 MTS MEDICATION TECHNOLOGIES, INC /DE/ DE 1.01,7.01,9.01 05/11/07 NATCO GROUP INC DE 5.02,5.03,9.01 05/10/07 NATURAL HEALTH TRENDS CORP DE 2.02,9.01 05/10/07 NATURES SUNSHINE PRODUCTS INC UT 8.01,9.01 05/07/07 NAUTILUS, INC. WA 5.02 05/07/07 NAVTEQ CORP DE 1.01 05/08/07 NAVTEQ CORP DE 9.01 03/06/07 AMEND NEAH POWER SYSTEMS, INC. NV 7.01,9.01 05/11/07 NET 1 UEPS TECHNOLOGIES INC 2.02,7.01,9.01 05/10/07 NETLIST INC DE 2.02,9.01 05/10/07 NETMAXIMIZER COM INC FL 4.01 03/31/07 NETtime Solutions, Inc NV 5.03,9.01 05/10/07 NEUROBIOLOGICAL TECHNOLOGIES INC /CA/ DE 2.02,9.01 05/09/07 NEW HAMPSHIRE THRIFT BANCSHARES INC DE 8.01,9.01 05/11/07 NEWPOWER HOLDINGS INC DE 8.01,9.01 05/10/07 NexCen Brands, Inc. DE 2.02,9.01 05/10/07 NOBEL LEARNING COMMUNITIES INC DE 2.02,9.01 05/10/07 Norcraft Holdings, L.P. DE 2.02,9.01 05/11/07 NORCROSS SAFETY PRODUCTS LLC DE 2.02,9.01 05/11/07 NORTHEAST UTILITIES MA 5.02,9.01 05/08/07 NOVASTAR FINANCIAL INC MD 7.01,9.01 05/11/07 NOVASTAR FINANCIAL INC MD 7.01,9.01 05/10/07 AMEND NOVAVAX INC DE 2.02,9.01 05/11/07 NPC INTERNATIONAL INC KS 2.02,9.01 05/11/07 NSTAR ELECTRIC CO MA 9.01 12/31/06 OCCIDENTAL PETROLEUM CORP /DE/ DE 7.01,9.01 05/09/07 OCEANEERING INTERNATIONAL INC DE 7.01 05/11/07 OLD POINT FINANCIAL CORP VA 7.01,9.01 05/11/07 OPENWAVE SYSTEMS INC DE 4.02 05/10/07 Option One Mortgage Loan Trust 2007-3 DE 2.01,9.01 03/30/07 ORIENT EXPRESS HOTELS LTD 2.02,9.01 05/11/07 ORIGEN FINANCIAL INC DE 5.02 05/07/07 PACIFIC PREMIER BANCORP INC DE 7.01,9.01 05/11/07 PALADIN REALTY INCOME PROPERTIES INC MD 5.02 05/07/07 PALMETTO BANCSHARES INC SC 2.02,9.01 04/30/07 PARTICLE DRILLING TECHNOLOGIES INC/NV NV 2.02,9.01 05/10/07 PARTICLE DRILLING TECHNOLOGIES INC/NV NV 5.02 05/09/07 PEOPLES BANCORP INC OH 8.01,9.01 05/11/07 AMEND PERCEPTRON INC/MI MI 1.01 05/07/07 PERFICIENT INC DE 2.02,9.01 05/10/07 PERICOM SEMICONDUCTOR CORP CA 5.02 05/11/07 PETROLEUM DEVELOPMENT CORP NV 2.02,9.01 05/10/07 PHH Alternative Mortgage Trust, Serie 8.01,9.01 05/11/07 PHI INC LA 2.02,9.01 05/10/07 PHOTON DYNAMICS INC CA 2.02,9.01 05/07/07 AMEND PINNACLE BANCSHARES INC AL 2.02,9.01 05/10/07 POOL CORP DE 5.02,7.01,9.01 05/11/07 PROSPECT ENERGY CORP MD 9.01 05/10/07 PS BUSINESS PARKS INC/CA CA 5.03 05/11/07 PURE VANILLA EXCHANGE INC NV 2.03,3.02,9.01 05/08/07 QUAKER FABRIC CORP /DE/ DE 1.02 05/07/07 QUEST RESOURCE CORP NV 7.01,9.01 05/11/07 QUEST RESOURCE CORP NV 7.01 05/11/07 RADIAN GROUP INC DE 2.02,9.01 05/11/07 RAE SYSTEMS INC DE 2.02,9.01 05/07/07 RALI Series 2007-QA3 Trust DE 8.01,9.01 05/10/07 RALI Series 2007-QH4 Trust DE 8.01,9.01 05/11/07 RALI Series 2007-QS6 Trust DE 8.01,9.01 05/10/07 Rand Logistics, Inc. DE 8.01 05/09/07 RASC Series 2007-KS4 Trust DE 8.01,9.01 05/10/07 READING INTERNATIONAL INC NV 2.02,9.01 05/10/07 RED TRAIL ENERGY, LLC 5.02 05/11/07 Regency Energy Partners LP DE 9.01 04/02/07 AMEND RENASANT CORP MS 1.01,8.01 05/11/07 RFMSI Series 2007-S4 Trust DE 8.01,9.01 05/09/07 RG GLOBAL LIFESTYLES INC CA 4.01,9.01 05/04/07 AMEND RICKS CABARET INTERNATIONAL INC TX 9.01 04/23/07 AMEND RIVIERA HOLDINGS CORP NV 8.01,9.01 05/11/07 ROCKFORD CORP AZ 7.01,9.01 05/10/07 S&C HOLDCO 3 INC 7.01,9.01 05/11/07 Safety Products Holdings, Inc. DE 2.02,9.01 05/11/07 SAST 2007-2 VA 8.01,9.01 04/30/07 SAVIENT PHARMACEUTICALS INC DE 2.02,9.01 05/07/07 SCOTTISH RE GROUP LTD E9 1.01,1.02,5.01,5.02,9.01 05/07/07 SEACOAST BANKING CORP OF FLORIDA FL 2.02,9.01 05/11/07 SELECT COMFORT CORP 5.02,9.01 05/07/07 SEMOTUS SOLUTIONS INC NV 1.01,2.01,9.01 05/07/07 SEQUIAM CORP CA 1.01,9.01 04/30/07 SHARPER IMAGE CORP DE 2.02 05/10/07 SHARPER IMAGE CORP DE 5.02 05/11/07 SHELLS SEAFOOD RESTAURANTS INC DE 2.02 05/11/07 Shine Media Acquisition Corp. DE 4.01,9.01 05/08/07 Shire plc 5.02,9.01 05/11/07 SIERRA PACIFIC RESOURCES /NV/ NV 5.02,9.01 05/09/07 SILVERADO GOLD MINES LTD A1 8.01,9.01 05/10/07 SIMMONS CO DE 5.02 05/08/07 SINCLAIR BROADCAST GROUP INC MD 1.01,2.04,9.01 05/10/07 SINOFRESH HEALTHCARE INC FL 8.01 05/07/07 SMALL WORLD KIDS INC UT 1.01,3.02,9.01 05/09/07 Solvis Group, Inc. 4.01,9.01 05/11/07 AMEND SOTHEBYS DE 2.02,5.02,9.01 05/07/07 SOTHEBYS DE 5.02 04/02/07 AMEND SOUTH FINANCIAL GROUP INC SC 5.02 05/07/07 SP Holding CORP DE 1.01,5.02,9.01 05/07/07 Spansion Inc. DE 1.01 05/09/07 Spansion Inc. DE 8.01 05/11/07 SPAR GROUP INC DE 2.02,9.01 05/07/07 SPATIALIGHT INC NY 7.01,9.01 05/10/07 Spectrum Brands, Inc. WI 2.02,9.01 05/10/07 AMEND SPECTRUM PHARMACEUTICALS INC DE 8.01,9.01 05/11/07 STAGE STORES INC NV 8.01,9.01 05/10/07 STANDARD MOTOR PRODUCTS INC NY 8.01 05/11/07 STAR BUFFET INC DE 7.01,9.01 05/10/07 STAR ENERGY CORP NV 1.01,4.01,4.02 03/12/07 STIFEL FINANCIAL CORP DE 7.01,9.01 05/10/07 STONERIDGE INC OH 5.02 05/07/07 STRATEGIC HOTELS & RESORTS, INC 7.01,9.01 05/11/07 STRATS (SM) TRUST FOR JPMORGAN CHASE 8.01,9.01 05/01/07 Strats(SM) Trust for JPMorgan Chase C 8.01,9.01 05/01/07 STRATUS PROPERTIES INC DE 2.02,9.01 05/10/07 SUMTOTAL SYSTEMS INC DE 5.02 05/08/07 SunTrust Acquisition Closed-End Secon DE 6.01,8.01,9.01 04/30/07 SunTrust Acquisition Closed-End Secon DE 6.01,8.01,9.01 05/02/07 SunTrust Acquisition Closed-End Secon DE 8.01,9.01 05/10/07 SUPERTEL HOSPITALITY INC VA 2.02,9.01 05/10/07 SUREWEST COMMUNICATIONS CA 8.01,9.01 05/10/07 SWIFT ENERGY CO 5.02,9.01 05/08/07 TARRAGON CORP NV 2.02,8.01,9.01 05/11/07 TAUBMAN CENTERS INC MI 8.01 05/09/07 TEKELEC CA 5.02 05/07/07 TEL INSTRUMENT ELECTRONICS CORP NJ 2.02 05/10/07 Tennessee Valley Authority 2.02,9.01 05/10/07 TERRA INDUSTRIES INC MD 5.02 05/08/07 TESORO CORP /NEW/ DE 5.02 03/01/07 AMEND THERMA WAVE INC DE 8.01,9.01 05/11/07 THERMOGENESIS CORP DE 2.02,9.01 05/10/07 THOMAS PROPERTIES GROUP INC DE 2.02,9.01 05/10/07 TIVO INC DE 5.02 05/07/07 TRANSGENOMIC INC DE 1.01 05/10/07 TransMontaigne Partners L.P. DE 1.01,8.01,9.01 05/09/07 TRANSNET CORP DE 7.01,9.01 05/11/07 TRIARC COMPANIES INC DE 2.02,9.01 05/11/07 TRIMERIS INC DE 2.02,9.01 05/09/07 TRIO TECH INTERNATIONAL CA 2.02,9.01 05/09/07 Triple Crown Media, Inc. DE 2.02,9.01 05/11/07 True North Energy CORP 8.01 05/08/07 TRUEYOU.COM DE 1.01,1.02,2.01,2.03,3.02,5.03, 05/07/07 8.01,9.01 TRUMP ENTERTAINMENT RESORTS, INC. DE 3.01,7.01,9.01 05/08/07 TUCOWS INC /PA/ PA 2.02,9.01 05/11/07 TWEETER HOME ENTERTAINMENT GROUP INC DE 2.02,3.01,9.01 05/10/07 TYCO INTERNATIONAL LTD /BER/ D0 8.01,9.01 05/11/07 U S PHYSICAL THERAPY INC /NV NV 7.01 05/10/07 U-Store-It Trust MD 5.02,9.01 05/08/07 U-Store-It Trust MD 5.02 05/08/07 AMEND U.S. Helicopter CORP DE 8.01 05/10/07 UGODS, INC. NV 1.01,9.01 05/11/07 UGODS, INC. NV 1.01,9.01 05/11/07 AMEND UNIGENE LABORATORIES INC DE 8.01,9.01 05/11/07 UNION BANKSHARES CORP VA 8.01,9.01 05/08/07 UNITEDHEALTH GROUP INC MN 7.01 05/11/07 UNIVERSAL AMERICAN FINANCIAL CORP NY 2.02,7.01 05/08/07 UNIVERSAL AMERICAN FINANCIAL CORP NY 1.01,3.02,3.03,5.03,9.01 05/07/07 UNIVERSAL COMPRESSION HOLDINGS INC DE 5.02 05/08/07 UNIVERSAL TRAVEL GROUP NV 5.02,9.01 05/09/07 AMEND UNIVISION COMMUNICATIONS INC DE 2.02,9.01 05/10/07 URANIUM RESOURCES INC /DE/ DE 8.01,9.01 05/10/07 USA Mobility, Inc DE 2.02,9.01 05/09/07 Utilicraft Aerospace Industries, Inc. NV 4.01 05/11/07 VALPEY FISHER CORP MD 2.02,9.01 05/11/07 VECTOR GROUP LTD DE 2.02,9.01 05/10/07 Venoco, Inc. DE 1.01,9.01 05/07/07 VIASPACE Inc. NV 7.01,9.01 05/11/07 VICORP RESTAURANTS INC CO 1.01,9.01 05/11/07 VION PHARMACEUTICALS INC DE 2.02,9.01 05/08/07 VITESSE SEMICONDUCTOR CORP DE 2.02,9.01 05/08/07 VOIP INC 1.01,5.02 05/04/07 WaMu Mortgage Pass-Through Certificat DE 9.01 04/26/07 Warner Chilcott Ltd D0 2.02,9.01 05/11/07 WARWICK VALLEY TELEPHONE CO NY 2.02,9.01 05/11/07 Washington Mutual Mortgage Pass-Throu DE 9.01 04/26/07 WAVE SYSTEMS CORP DE 2.02,9.01 05/10/07 WESTPAC SECURITISATION MANAGEMENT PTY 8.01,9.01 05/11/07 WESTPAC SECURITISATION MANAGEMENT PTY 8.01,9.01 05/11/07 WHEELING PITTSBURGH CORP /DE/ DE 2.02,9.01 05/10/07 Winthrop Realty Trust OH 2.02,9.01 05/09/07 WIRELESS RONIN TECHNOLOGIES INC MN 2.02,9.01 05/11/07 WISCONSIN ENERGY CORP WI 8.01,9.01 05/08/07 WORLD FUEL SERVICES CORP FL 2.02,7.01,9.01 05/10/07 WORLD FUEL SERVICES CORP FL 7.01,9.01 05/10/07 XO HOLDINGS INC DE 2.02,9.01 05/11/07 ZANETT INC DE 2.02,9.01 05/11/07 ZIMMER HOLDINGS INC DE 5.02,9.01 05/07/07