SEC NEWS DIGEST Issue 2007-97 May 21, 2007 ENFORCEMENT PROCEEDINGS IN THE MATTER OF KEITH GILABERT An Administrative Law Judge has issued an Order Making Findings and Imposing Sanctions by Default (Default Order) in the matter of Keith G. Gilabert. The Order Instituting Proceedings (OIP) alleged that on Dec. 6, 2006, a final judgment by default was entered in the U.S. District Court for the Central District of California against Keith G. Gilabert (Gilabert) enjoining him from future violations of Sections 5(a), 5(c), and 17(a) of the Securities Act of 1933; Sections 10(b) and 15(a) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder; and Sections 206(1) and 206(2) of the Investment Advisers Act of 1940. The Default Order finds the allegations in the OIP to be true and bars Gilabert from association with any broker, dealer, or investment adviser, pursuant to Section 15(b) of the Securities Exchange Act of 1934 and Section 203(f) of the Investment Advisers Act of 1940. (Rels. 34-55785; IA-2605; File No. 3-12556) SEC REVOKES REGISTRATION OF SECURITIES OF SKYWAY COMMUNICATIONS HOLDING CORP. FOR FAILURE TO MAKE REQUIRED PERIODIC FILINGS On May 21, the Commission revoked the registration of each class of registered securities of SkyWay Communications Holding Corp. (SkyWay) for failure to make required periodic filings with the Commission. Without admitting or denying the findings in the order, except as to jurisdiction, which it admitted, SkyWay consented to the entry of an Order Making Findings and Revoking Registration of Securities Pursuant to Section 12(j) of the Securities Exchange Act of 1934 as to SkyWay Communications Holding Corp. finding that it had failed to comply with Section 13(a) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 13a-1 and 13a-13 thereunder and revoking the registration of each class of SkyWay's securities pursuant to Section 12(j) of the Exchange Act. This order settled the charges brought against SkyWay in In the Matter of Marex, Inc., et al., Administrative Proceeding File No. 3-12621. Brokers and dealers should be alert to the fact that Exchange Act Section 12(j) provides, in pertinent part, as follows: No member of a national securities exchange, broker, or dealer shall make use of the mails or any means or instrumentality of interstate commerce to effect any transaction in, or to induce the purchase or sale of, any security the registration of which has been and is suspended or revoked . . . . For further information see Order Instituting Administrative Proceedings and Notice of Hearing Pursuant to Section 12(j) of the Securities Exchange Act of 1934, In the Matter of Marex, Inc., et al., Administrative Proceeding File No. 3-12621, Exchange Act Release No. 55660 (April 24, 2007). (Rel. 34-55787; File No. 3-12621) SEC CHARGES FELIX STRATON, MICHAEL AYNGORN, AND THEIR COMPANIES, EMPIRE DEVELOPMENT GROUP, EMPIRE DEVELOPMENT GROUP FUND I, AND CASTLE HILL VENTURES WITH FRAUD The Commission filed an emergency action against Felix Strashnov, a/k/a Felix Straton, and Michael Ayngorn, and three entities they controlled to halt an ongoing fraud in which the defendants claim to have raised nearly $2 million. The defendants used high pressure sales tactics and cold-calling to sell unregistered securities of bogus real estate development companies, to unsuspecting investors, including elderly people with limited means. The Commission's complaint, filed in the Southern District of New York, charges the defendants, Felix Strashnov, a/k/a Felix Straton, Michael Ayngorn, Castle Hill Ventures, Empire Development Group Fund I LLC, and Empire Development Group LLC, with making fraudulent solicitations, conducting an unregistered offering, and misappropriating investor funds. The Honorable P. Kevin Castel granted the Commission's request for emergency relief and issued temporary restraining orders freezing the defendants' assets, requiring them to provide accountings, and prohibiting them from committing future violations of the securities laws. The Commission's complaint also seeks a final judgment assessing civil penalties and ordering the defendants to disgorge their ill-gotten gains. The complaint also alleges that the defendants made numerous misrepresentations about the assets, operations and future prospects of the companies, including claims that Empire was purchasing, renovating, and reselling real estate properties; Revenues were projected to exceed $40 million within 5 years; Investors would be able to obtain every penny of their money back; and Empire would shortly conduct an initial public offering of its securities. Rather than using funds raised from investors to purchase and develop investment properties for resale, Straton and Ayngorn purchased personal residences, held in their own names rather than in Empire's name. Empire appears to have no properties, assets, or revenue other than funds raised from investors. Empire has taken no steps to conduct an initial registered public offering of its securities. The Commission's complaint charges the Defendants with violations of Section 5 and Section 17(a) of the Securities Act of 1933 and Section 10(b) and Rule 10b-5 of the Securities Exchange Act of 1934. [SEC v. Empire Development Group, et al., 07 CIV 3896 (S.D.N.Y.)] (LR-20122) SELF-REGULATORY ORGANIZATIONS ACCELERATED APPROVAL OF PROPOSED RULE CHANGE The Commission granted accelerated approval of a proposed rule change (SR-NASDAQ-2007-052) filed by The NASDAQ Stock Market to trade units of the United States Natural Gas Fund, LP pursuant to unlisted trading privileges. Publication is expected in the Federal Register during the week of May 21. (Rel. 34-55781) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change (SR-ISE-2007-27) filed by the International Securities Exchange relating to order delivery 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 21. (Rel. 34-55784) 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 L-1 IDENTITY SOLUTIONS, INC., 177 BROAD STREET, STAMFORD, CT, 06901, 203-504-1100 - 2,000,000 ($38,120,000.00) Equity, (File 333-143068 - May. 18) (BR. 03A) S-8 Skilled Healthcare Group, Inc., 27442 PORTOLA SUITE 200, FOOTHILL RANCH, CA, 92610, 949-282-5200 - 1,123,181 ($18,139,373.15) Equity, (File 333-143069 - May. 18) (BR. 11B) S-8 PRINCIPAL FINANCIAL GROUP INC, 711 HIGH STREET, DES MOINES, IA, 50392, 5152475111 - 24,500,000 ($1,484,700,000.00) Equity, (File 333-143070 - May. 18) (BR. 01B) S-3 NSTAR ELECTRIC CO, 800 BOYLSTON ST, P1600, BOSTON, MA, 02199, 6174242000 - 400,000,000 ($400,000,000.00) Non-Convertible Debt, (File 333-143071 - May. 18) (BR. 02A) S-8 V F CORP, 105 CORPORATE CENTER BOULEVARD, GREENSBORO, NC, 27408, (336)424-6000 - 0 ($886,400,000.00) Equity, (File 333-143077 - May. 18) (BR. 02A) S-8 NEOWARE INC, 3200 HORIZON DR, KING OF PRUSSIA, PA, 19406, 6102778300 - 1,200,000 ($12,948,000.00) Equity, (File 333-143079 - May. 18) (BR. 03B) S-8 COMPUTER TASK GROUP INC, 800 DELAWARE AVE, BUFFALO, NY, 14209, 7168828000 - 500,000 ($2,265,000.00) Equity, (File 333-143080 - May. 18) (BR. 03B) SB-2 NextMart Inc., FOURTH FLOOR, 1120 AVENUE OF THE AMERICAS, NEW YORK, NY, 10036, 001 212 626 6744 - 0 ($3,607,500.00) Equity, (File 333-143081 - May. 18) (BR. 08C) S-8 STANTEC INC, 10160 112TH STREET, EDMONTON ALBERTA T5K 2L6 CANADA, EDMONTON, A0, 00000, 780-917-7000 - 3,083,194 ($93,112,458.80) Equity, (File 333-143082 - May. 18) (BR. 06B) S-8 INTERNATIONAL WIRE GROUP INC, 101 SOUTH HANLEY RD, STE 1075, ST LOUIS, MO, 63105, 3147261323 - 1,625,000 ($34,125,000.00) Equity, (File 333-143083 - May. 18) (BR. 06B) S-8 STANTEC INC, 10160 112TH STREET, EDMONTON ALBERTA T5K 2L6 CANADA, EDMONTON, A0, 00000, 780-917-7000 - 2,864,964 ($86,521,912.80) Equity, (File 333-143084 - May. 18) (BR. 06B) S-8 TAKE TWO INTERACTIVE SOFTWARE INC, 622 BROADWAY, NEW YORK, NY, 10012, 646 536 2842 - 2,000,000 ($37,980,000.00) Equity, (File 333-143085 - May. 18) (BR. 03C) S-8 KOHLS CORPORATION, 4147835800 - 16,000,000 ($1,151,200,000.00) Equity, (File 333-143086 - May. 18) (BR. 02C) S-3 RICKS CABARET INTERNATIONAL INC, 10959 CUTTEN ROAD, HOUSTON, TX, 77066, 2813976730 - 690,806 ($5,782,046.00) Equity, (File 333-143087 - May. 18) (BR. 05B) S-8 CINCINNATI BELL INC, 201 E FOURTH ST 102 732, CINCINNATI, OH, 45201, 5133979900 - 1,000,000 ($5,545,000.00) Equity, (File 333-143088 - May. 18) (BR. 11B) S-8 CINCINNATI BELL INC, 201 E FOURTH ST 102 732, CINCINNATI, OH, 45201, 5133979900 - 8,000,000 ($44,360,000.00) Equity, (File 333-143089 - May. 18) (BR. 11B) S-8 ST JUDE MEDICAL INC, ONE LILLEHEI PLAZA, ST PAUL, MN, 55117, 6514832000 - 10,000,000 ($432,200,000.00) Equity, (File 333-143090 - May. 18) (BR. 10C) S-3 CAMBRIDGE HEART INC, ONE OAK PARK DR, BEDFORD, MA, 01730, 7812711200 - 4,598,662 ($16,049,330.00) Equity, (File 333-143091 - May. 18) (BR. 10A) S-8 PHARMACOPEIA DRUG DISCOVERY INC, P.O. BOX 5350, PRINCETON, NJ, 08543-5350, 609-452-3600 - 0 ($5,170,000.00) Equity, (File 333-143092 - May. 18) (BR. 01C) S-1 SCIENTIFIC LEARNING CORP, 300 FRANK H. OGAWA PLAZA, STE 600, OAKLAND, CA, 94612-2040, 5104443500 - 0 ($51,729,579.00) Equity, (File 333-143093 - May. 18) (BR. 11C) S-8 CAVIUM NETWORKS, INC., 805 EAST MIDDLEFIELD ROAD, MOUNTAIN VIEW, CA, 94043, 650-623-7000 - 9,382,534 ($123,369,460.26) Equity, (File 333-143094 - May. 18) (BR. 10) S-3ASR NuStar Energy L.P., P.O. BOX 696000, SAN ANTONIO, TX, 78269-6000, 2103452000 - 0 ($0.00) Unallocated (Universal) Shelf, (File 333-143095 - May. 18) (BR. 04A) S-8 UNITED WESTERN BANCORP INC, 700 17TH STREET, SUITE 2100, DENVER, CO, 80202, 3035959898 - 1,000,000 ($25,800,000.00) Equity, (File 333-143096 - May. 18) (BR. 07) S-8 UPSTREAM BIOSCIENCES INC., SUITE 100 - 570 WEST 7TH AVENUE, VANCOUVER, A1, V5Z 4S6, 604-707-5800 - 5,400,000 ($7,236,000.00) Equity, (File 333-143097 - May. 18) (BR. 08B) S-1 Camden Learning CORP, 500 EAST PRATT STREET, BALTIMORE, MD, 21202, 410-878-6800 - 0 ($79,110,100.00) Equity, (File 333-143098 - May. 18) (BR. ) S-4 ATLAS PIPELINE PARTNERS LP, 311 ROUSER ROAD, MOON TOWNSHIP, PA, 15108, 4122622830 - 0 ($8,524,000.00) Debt, (File 333-143101 - May. 18) (BR. 02A) 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 21ST CENTURY INSURANCE GROUP CA 5.02,9.01 05/14/07 21ST CENTURY INSURANCE GROUP CA 5.02,9.01 05/14/07 99 CENTS ONLY STORES CA 2.02,9.01 05/17/07 ACE Securities Corp. Home Equity Loan DE 6.01,9.01 05/17/07 ACHILLION PHARMACEUTICALS INC 5.02 05/14/07 ACURA PHARMACEUTICALS, INC NY 2.03,8.01,9.01 05/17/07 ADA-ES INC CO 4.01,9.01 05/14/07 Advanced BioEnergy, LLC DE 2.01,7.01,9.01 05/14/07 AFFYMAX INC 2.02,9.01 05/15/07 AIR PRODUCTS & CHEMICALS INC /DE/ DE 5.02,5.03,9.01 05/17/07 ALL STATE PROPERTIES LP DE 4.01 05/17/07 ALLIED WASTE INDUSTRIES INC DE 8.01,9.01 05/18/07 ALLSTATE CORP DE 3.03,8.01,9.01 05/11/07 ALTEON INC /DE DE 1.01,9.01 05/14/07 Alternative Loan Trust 2007-12T1 DE 8.01,9.01 04/30/07 AMERIANA BANCORP IN 8.01,9.01 05/17/07 AMERICAN ECOLOGY CORP DE 5.02 05/17/07 American Electric Technologies Inc FL 2.01,3.02,3.03,5.01,5.02, 05/15/07 5.03,9.01 AMERICAN FINANCIAL REALTY TRUST 2.01 05/15/07 American Home Mortgage Investment Tru DE 2.01,9.01 03/30/07 AMEND AMERICAN MEDIA OPERATIONS INC DE 1.01,9.01 05/15/07 AMERICAN REALTY INVESTORS INC NV 2.02,9.01 05/15/07 AMERICAN TONERSERV CORP. DE 5.02,9.01 05/14/07 AMERICAN URANIUM CORP NV 1.01,9.01 05/17/07 AMERIGON INC MI 8.01,9.01 05/17/07 AMSURG CORP TN 7.01,9.01 05/17/07 ANNTAYLOR STORES CORP DE 5.02,9.01 05/17/07 APOGEE TECHNOLOGY INC DE 8.01,9.01 05/16/07 APPLE HOSPITALITY TWO INC VA 8.01 05/18/07 Apple REIT Seven, Inc. VA 2.01,9.01 05/15/07 AQUANTIVE INC WA 1.01,9.01 05/17/07 ARCH CHEMICALS INC VA 5.02 05/15/07 ARKANSAS BEST CORP /DE/ DE 1.01,9.01 05/18/07 ARROWHEAD RESEARCH CORP DE 1.01,3.02,9.01 05/16/07 ASTA FUNDING INC DE 2.01,9.01 05/15/07 ATMEL CORP DE 3.01,9.01 05/14/07 ATRION CORP DE 5.02 05/15/07 AXIAL VECTOR ENGINE CORP NV 4.01,5.01,8.01 05/15/07 B2Digital, Inc. DE 4.01,5.02,8.01,9.01 05/14/07 BAKERS FOOTWEAR GROUP INC MO 1.01,2.03,9.01 05/18/07 BANCORP RHODE ISLAND INC 8.01,9.01 05/18/07 BANK OF GRANITE CORP DE 5.02,9.01 04/16/07 BARRETT BUSINESS SERVICES INC MD 8.01,9.01 05/18/07 Bear Stearns Asset Backed Securities DE 5.01,7.01 05/17/07 Bear Stearns Asset Backed Securities DE 9.01 05/18/07 BEARD CO /OK OK 1.01,9.01 05/16/07 BEARINGPOINT INC DE 1.01,1.02,2.03 05/18/07 BECKMAN COULTER INC DE 1.02,9.01 05/17/07 Biodel Inc 8.01,9.01 05/17/07 BIOLASE TECHNOLOGY INC DE 5.03,9.01 05/16/07 BIOSITE INC DE 1.01,1.02,3.03,9.01 05/17/07 BIOVERIS CORP DE 1.01 05/18/07 Boulder Specialty Brands, Inc. DE 7.01,9.01 05/17/07 BOYD GAMING CORP NV 5.02,5.03,9.01 05/17/07 BUFFALO WILD WINGS INC MN 8.01,9.01 05/18/07 C & F FINANCIAL CORP VA 8.01,9.01 05/16/07 CalAmp Corp. DE 7.01,9.01 05/17/07 CALGON CARBON CORPORATION DE 5.02,9.01 05/17/07 CAPITAL ONE MASTER TRUST NY 8.01,9.01 05/10/07 CAPITALSOURCE INC DE 8.01,9.01 05/17/07 CAREER EDUCATION CORP DE 8.01,9.01 05/17/07 CARRIER ACCESS CORP DE 9.01 03/02/07 AMEND CB RICHARD ELLIS GROUP INC DE 7.01,8.01,9.01 05/18/07 CENTRAL VALLEY COMMUNITY BANCORP CA 5.02 05/16/07 CHANNELL COMMERCIAL CORP DE 1.01,9.01 05/16/07 CHINA FUND INC MD 7.01,9.01 04/01/07 China Healthcare Acquisition Corp. DE 8.01,9.01 04/25/07 CHINA IVY SCHOOL, INC. NV 2.02,7.01,9.01 05/16/07 China Precision Steel, Inc. CO 8.01,9.01 05/15/07 CICERO INC DE 5.02 05/18/07 CIMAREX ENERGY CO DE 7.01,9.01 05/17/07 CITIZENS COMMUNICATIONS CO DE 8.01,9.01 05/18/07 CLEAR CHANNEL COMMUNICATIONS INC TX 1.01,7.01,9.01 05/17/07 CLST Holdings, Inc. DE 8.01,9.01 05/18/07 COLLAGENEX PHARMACEUTICALS INC DE 1.02 05/14/07 COLLAGENEX PHARMACEUTICALS INC DE 1.01 05/15/07 COMMERCE GROUP INC /MA MA 8.01,9.01 05/18/07 Community Bankers Acquisition Corp. 4.01,9.01 05/15/07 COMPUWARE CORP MI 2.02,8.01,9.01 05/15/07 CONCURRENT COMPUTER CORP/DE DE 1.01,3.02,9.01 05/15/07 Conihasset Capital Partners, Inc. DE 3.02 05/16/07 CONSTELLATION ENERGY GROUP INC MD 5.02,9.01 05/18/07 CONTINENTAL RESOURCES INC OK 1.01,7.01,9.01 05/14/07 CORN PRODUCTS INTERNATIONAL INC DE 1.01,9.01 05/14/07 CORPORATE BOND BACKED CERT TR SER 199 DE 8.01,9.01 05/15/07 COST PLUS INC/CA/ CA 5.03 05/15/07 CREDITRISKMONITOR COM INC NV 5.02,9.01 05/17/07 CROSS TIMBERS ROYALTY TRUST TX 2.02,9.01 05/18/07 CURIS INC DE 1.02,5.02 05/17/07 CVS CAREMARK CORP DE 7.01 02/12/07 AMEND CWABS Asset-Backed Certificates Trust DE 8.01,9.01 04/30/07 CWABS Asset-Backed Certificates Trust DE 8.01,9.01 04/30/07 CWABS Asset-Backed Certificates Trust DE 8.01,9.01 04/30/07 CWABS Asset-Backed Certificates Trust DE 2.01 04/27/07 CYBERONICS INC DE 5.02 05/14/07 CYMER INC NV 5.02,9.01 05/17/07 CYOP SYSTEMS INTERNATIONAL INC CA 5.02,9.01 12/08/06 DAKOTA GROWERS PASTA CO INC ND 5.02 05/16/07 DANAHER CORP /DE/ DE 5.02,9.01 05/15/07 DATA I/O CORP WA 7.01 05/17/07 Deep Down, Inc. NV 5.02 05/18/07 DELL INC DE 5.02 05/14/07 DIODES INC /DEL/ DE 2.05,7.01,9.01 05/18/07 DISTRIBUTED ENERGY SYSTEMS CORP DE 5.02 05/14/07 DOLLAR THRIFTY AUTOMOTIVE GROUP INC DE 1.01,2.03,9.01 05/15/07 DREW INDUSTRIES INC DE 5.02 05/18/07 DYNEGY INC. DE 1.01,2.03,8.01,9.01 05/17/07 EAGLE ROCK ENERGY PARTNERS L P DE 2.02,7.01,9.01 05/14/07 EAST KANSAS AGRI ENERGY LLC KS 8.01 05/16/07 EASTON-BELL SPORTS, INC. DE 2.02,9.01 05/18/07 ECB BANCORP INC NC 5.02 05/15/07 ECOLLEGE COM DE 1.01,2.06,9.01 05/14/07 ELECTRONIC ARTS INC DE 1.01,2.03,9.01 05/14/07 ELECTRONICS FOR IMAGING INC DE 3.01 05/14/07 Emergency Medical Services CORP DE 1.01,5.02,9.01 05/15/07 EMVELCO CORP. DE 3.01,9.01 05/17/07 EMVELCO CORP. DE 4.01 04/26/07 AMEND ENCORE ACQUISITION CO DE 1.01,7.01,9.01 05/16/07 EQUIFAX INC GA 7.01,9.01 05/15/07 EQUITABLE RESOURCES INC /PA/ PA 7.01 05/17/07 EQUITY LIFESTYLE PROPERTIES INC MD 8.01 05/17/07 EXTREME NETWORKS INC DE 3.01,9.01 05/16/07 Federal Home Loan Bank of Boston X1 7.01,9.01 05/18/07 FERRO CORP OH 7.01,9.01 05/18/07 Fidelity National Financial, Inc. 1.01 05/14/07 Fidelity National Information Service 1.01 05/14/07 FIRST ALBANY COMPANIES INC NY 3.03,9.01 05/14/07 AMEND FIRST COMMUNITY BANCORP /CA/ CA 5.02,9.01 05/16/07 FIRST INDUSTRIAL REALTY TRUST INC MD 8.01 05/18/07 FIRST MIDWEST BANCORP INC DE 1.01,9.01 05/14/07 FIRSTCITY FINANCIAL CORP DE 3.01,9.01 05/15/07 FIRSTENERGY CORP OH 8.01,9.01 05/14/07 FLANDERS CORP NC 5.02 03/31/07 FLEXIBLE SOLUTIONS INTERNATIONAL INC NV 8.01,9.01 05/15/07 FNB United Corp. NC 8.01,9.01 05/18/07 FNBH BANCORP INC MI 5.02 02/15/07 AMEND FNBH BANCORP INC MI 5.02 03/29/07 AMEND FORGENT NETWORKS INC DE 8.01 05/13/07 Fuel Systems Solutions, Inc. DE 3.01,9.01 05/14/07 GALTECH SEMICONDUCTOR MATERIALS CO UT 2.01,9.01 05/17/07 GateHouse Media, Inc. DE 2.02,9.01 05/14/07 AMEND GENERAL METALS CORP DE 3.02 04/30/07 GENERAL METALS CORP DE 5.02,9.01 05/16/07 GENETHERA INC FL 2.02,8.01,9.01 05/18/07 GENIUS PRODUCTS INC DE 7.01,9.01 05/16/07 GERBER SCIENTIFIC INC CT 2.02,9.01 05/16/07 GETTY IMAGES INC DE 1.01,2.05,9.01 05/14/07 GILEAD SCIENCES INC DE 8.01,9.01 05/16/07 GLOBAL PAYMENT TECHNOLOGIES INC DE 2.02,9.01 05/18/07 Global Pharmatech, Inc. DE 1.01,9.01 05/11/07 GOLDEN NUGGET INC NV 8.01,9.01 05/14/07 GOLDMAN SACHS GROUP INC/ DE 3.03,5.03,8.01,9.01 05/14/07 GREAT AMERICAN FINANCIAL RESOURCES IN DE 1.01,8.01,9.01 05/17/07 GREENE COUNTY BANCSHARES INC TN 5.02 05/14/07 GROUP 1 AUTOMOTIVE INC DE 8.01,9.01 05/17/07 GULF WESTERN PETROLEUM CORP NV 3.02 05/10/07 GULFPORT ENERGY CORP DE 1.01,7.01,9.01 05/16/07 HANCOCK FABRICS INC DE 7.01,8.01,9.01 05/18/07 HARTFORD LIFE INSURANCE CO CT 9.01 05/18/07 HEALTH MANAGEMENT ASSOCIATES INC DE 5.02,9.01 05/15/07 HEALTH NET INC DE 1.01,2.03,9.01 05/15/07 HEWLETT PACKARD CO DE 5.02,5.03,9.01 05/17/07 HONEYWELL INTERNATIONAL INC DE 2.03,9.01 05/14/07 HOSPIRA INC DE 5.02,8.01,9.01 05/15/07 HS3 TECHNOLOGIES INC. 4.02 05/17/07 HUGOTON ROYALTY TRUST TX 2.02,9.01 05/18/07 HUNGARIAN TELEPHONE & CABLE CORP DE 3.01,7.01,9.01 05/16/07 HURCO COMPANIES INC IN 2.02,9.01 05/18/07 IDACORP INC ID 8.01,9.01 05/10/07 II-VI INC PA 8.01,9.01 05/17/07 IMAX CORP A6 3.01,9.01 05/14/07 IMMUNOGEN INC MA 5.02,9.01 05/16/07 Impac Secured Assets Trust 2007-3 CA 8.01,9.01 04/30/07 INCOME OPPORTUNITY REALTY INVESTORS I NV 2.02,9.01 05/15/07 INDALEX HOLDINGS FINANCE INC 1.01,2.01,9.01 05/14/07 INPHONIC INC 3.01,9.01 05/14/07 INSIGHT ENTERPRISES INC DE 3.01,9.01 05/14/07 INSIGHT HEALTH SERVICES HOLDINGS CORP 7.01 05/18/07 Intellect Neurosciences, Inc. 2.02,9.01 05/15/07 AMEND INTERDIGITAL COMMUNICATIONS CORP PA 8.01 05/16/07 INTERWOVEN INC CA 3.01 05/14/07 Intrepid Global Imaging 3D, INC. DE 1.02,5.02 05/18/07 INVERNESS MEDICAL INNOVATIONS INC DE 1.01,9.01 05/17/07 IRIDEX CORP DE 3.01,9.01 05/16/07 ISLE OF CAPRI CASINOS INC DE 5.02 05/14/07 AMEND ITC Holdings Corp. MI 5.02 05/16/07 J P MORGAN CHASE & CO DE 8.01 12/31/06 J P MORGAN CHASE & CO DE 9.01 05/16/07 JANUS CAPITAL GROUP INC DE 7.01 05/18/07 JUNIPER GROUP INC NY 8.01,9.01 04/24/07 KB HOME DE 8.01,9.01 05/17/07 KILROY REALTY CORP MD 5.03,9.01 05/17/07 KOPIN CORP DE 3.01,9.01 05/17/07 KV PHARMACEUTICAL CO /DE/ DE 7.01,9.01 05/18/07 LAKELAND BANCORP INC NJ 1.01,9.01 05/16/07 LCC INTERNATIONAL INC DE 4.01,9.01 05/02/07 AMEND LEHMAN ABS CORP CORP BACKED TR CERT S DE 8.01 05/16/07 LEUCADIA NATIONAL CORP NY 5.02 05/15/07 LEVCOR INTERNATIONAL INC DE 5.02,9.01 05/14/07 LIBERTY STAR URANIUM & METALS CORP. NV 7.01,9.01 05/17/07 LIFE PARTNERS HOLDINGS INC TX 2.02,8.01,9.01 05/10/07 LIFEPOINT HOSPITALS, INC. 8.01,9.01 05/10/07 LINCOLN GOLD CORP NV 1.01,3.02,9.01 05/14/07 LINCOLN NATIONAL CORP IN 7.01 05/18/07 LKA INTERNATIONAL INC /DE/ DE 8.01 05/18/07 LOGICVISION INC DE 5.02 05/17/07 LONE STAR TECHNOLOGIES INC DE 8.01 05/18/07 LSB BANCSHARES INC /NC/ NC 8.01,9.01 05/18/07 MACATAWA BANK CORP MI 8.01,9.01 05/17/07 MACE SECURITY INTERNATIONAL INC DE 3.01,9.01 05/17/07 MAINSTREET BANKSHARES INC VA 5.02,8.01 05/16/07 Marketing Acquisition Corp NV 3.03,5.03,9.01 05/18/07 MARSH & MCLENNAN COMPANIES, INC. DE 8.01,9.01 05/11/07 MARTIN MIDSTREAM PARTNERS LP DE 7.01,9.01 05/18/07 MATTEL INC /DE/ DE 7.01,9.01 05/17/07 MATTEL INC /DE/ DE 5.02,9.01 05/18/07 MedAire, Inc. NV 1.02,5.02 05/18/07 MEDLINK INTERNATIONAL, INC. DE 2.01,2.03,9.01 05/14/07 MEDQUIST INC NJ 5.02 05/14/07 MERIX CORP OR 5.02 05/14/07 MERRILL LYNCH & CO INC DE 8.01,9.01 05/18/07 MESA AIR GROUP INC NV 2.02 05/11/07 METRETEK TECHNOLOGIES INC DE 7.01,9.01 05/17/07 MEXICAN RESTAURANTS INC TX 2.02,9.01 05/15/07 MFIC CORP DE 2.02,9.01 05/15/07 MIDWEST AIR GROUP INC WI 8.01,9.01 05/17/07 Mill Basin Technologies, Ltd. NV 9.01 05/18/07 AMEND Modigene Inc. 4.01,9.01 05/14/07 MOHAWK INDUSTRIES INC DE 5.02 05/18/07 MONITRONICS INTERNATIONAL INC TX 8.01,9.01 05/18/07 MOTORCAR PARTS AMERICA INC NY 1.01,3.02,8.01,9.01 05/18/07 MSGI SECURITY SOLUTIONS, INC NV 1.01,9.01 05/16/07 MULTI COLOR CORP OH 1.01,1.02,2.03,5.02,9.01 05/15/07 MUNICIPAL MORTGAGE & EQUITY LLC DE 1.01,9.01 05/14/07 MxEnergy Holdings Inc 8.01,9.01 05/16/07 National Health Partners Inc 7.01,9.01 05/16/07 NATIONAL HOME HEALTH CARE CORP DE 8.01,9.01 05/17/07 NATIONAL RETAIL PROPERTIES, INC. MD 5.02 05/16/07 NATIONWIDE FINANCIAL SERVICES INC/ DE 1.01,8.01,9.01 05/18/07 NAUTILUS, INC. WA 5.02 05/07/07 AMEND Nayna Networks, Inc. WY 4.02 05/08/07 nCoat, Inc. DE 3.02,4.01,5.03,8.01,9.01 05/16/07 Neff Rental LLC DE 1.01,7.01,9.01 05/17/07 NETWORK 1 SECURITY SOLUTIONS INC DE 2.02,9.01 05/15/07 NEWS CORP 8.01,9.01 05/18/07 NEXTERA ENTERPRISES INC DE 5.02 05/17/07 NextWave Wireless Inc. DE 2.01,9.01 05/11/07 nFinanSe Inc. NV 5.02,9.01 04/24/07 NGP Capital Resources CO MD 7.01,9.01 05/18/07 NOBEL LEARNING COMMUNITIES INC DE 5.03,9.01 05/17/07 NORTH AMERICAN GALVANIZING & COATINGS DE 8.01,9.01 05/14/07 NORTHEAST BANCORP /ME/ ME 7.01 03/31/07 NORTHEAST COMMUNITY BANCORP INC X1 8.01,9.01 05/17/07 NORTHEAST UTILITIES MA 8.01 05/16/07 Nuance Communications, Inc. DE 1.01,7.01,9.01 05/14/07 O CHARLEYS INC TN 7.01,9.01 05/17/07 ODYSSEY HEALTHCARE INC DE 1.01,9.01 05/14/07 ODYSSEY MARINE EXPLORATION INC NV 7.01,9.01 05/18/07 OHIO CASUALTY CORP OH 5.02,9.01 05/18/07 Omniture, Inc. DE 1.01,9.01 05/14/07 ONEOK INC /NEW/ OK 8.01,9.01 05/18/07 Onstream Media CORP FL 8.01,9.01 05/17/07 Option One Mortgage Loan Trust 2007-5 DE 2.01,9.01 04/27/07 ORTHOVITA INC 5.02 05/16/07 OSTEOTECH INC DE 1.01,9.01 05/14/07 PARLUX FRAGRANCES INC DE 5.02,9.01 05/14/07 PATRON SYSTEMS INC DE 4.02 05/18/07 PEABODY ENERGY CORP DE 5.02,9.01 05/14/07 PEERLESS SYSTEMS CORP DE 5.02,9.01 05/17/07 PENN TRAFFIC CO DE 5.02,9.01 05/14/07 Pinnacle Gas Resources, Inc. DE 1.01,7.01,9.01 05/14/07 PLACER SIERRA BANCSHARES CA 2.04,8.01 05/14/07 PLANETOUT INC DE 3.02,9.01 05/15/07 PLM EQUIPMENT GROWTH FUND V CA 8.01 05/18/07 PLM EQUIPMENT GROWTH FUND VI CA 8.01 05/18/07 PONIARD PHARMACEUTICALS, INC. WA 1.01,9.01 05/16/07 POPE RESOURCES LTD PARTNERSHIP DE 8.01,9.01 05/18/07 Porter Bancorp, Inc. KY 8.01,9.01 05/18/07 PPG INDUSTRIES INC PA 7.01,9.01 05/18/07 PPL CORP PA 8.01,9.01 05/18/07 PREMIERE GLOBAL SERVICES, INC. GA 8.01 05/18/07 PRG SCHULTZ INTERNATIONAL INC GA 3.02 05/14/07 PRO ELITE INC 1.01,3.02,5.02,5.03,9.01 05/18/07 PROCENTURY CORP 7.01,9.01 05/17/07 PROGRESS ENERGY INC NC 7.01,9.01 03/31/07 PROQUEST CO DE 5.04,9.01 05/18/07 PROVIDENT FINANCIAL SERVICES INC DE 8.01,9.01 05/18/07 PUBLICARD INC PA 1.03,9.01 05/17/07 PURE VANILLA EXCHANGE INC NV 2.03,3.02,9.01 05/14/07 QLINKS AMERICA, INC. 1.01 05/14/07 QUEST SOFTWARE INC CA 3.01,9.01 05/14/07 QWEST COMMUNICATIONS INTERNATIONAL IN DE 1.01,2.03,9.01 05/16/07 RADIO ONE INC DE 1.01,3.01,9.01 05/15/07 RADIOSHACK CORP DE 5.02,9.01 05/18/07 RAINIER PACIFIC FINANCIAL GROUP INC WA 8.01,9.01 05/18/07 RALI Series 2007-QS6 Trust DE 8.01,9.01 05/18/07 AMEND RED TRAIL ENERGY, LLC 5.05,9.01 05/17/07 REEDS INC DE 2.02,9.01 05/17/07 Release Your Lease Inc. NV 5.01,5.02 05/10/07 RELIANT ENERGY INC DE 5.02,8.01 05/16/07 REMINGTON ARMS CO INC/ DE 7.01,9.01 05/17/07 ReoStar Energy CORP NV 8.01 05/11/07 RESOLVE STAFFING INC NV 5.02 05/18/07 RG GLOBAL LIFESTYLES INC CA 5.02 05/17/07 RIGEL PHARMACEUTICALS INC DE 8.01 05/18/07 RIVIERA HOLDINGS CORP NV 1.01,5.02 05/18/07 RIVIERA HOLDINGS CORP NV 8.01,9.01 05/18/07 Rockwood Holdings, Inc. DE 1.02 05/15/07 ROYAL BANCSHARES OF PENNSYLVANIA INC PA 8.01,9.01 05/16/07 RUSH ENTERPRISES INC \TX\ TX 1.01,9.01 05/15/07 SAFEWAY INC DE 1.02,5.02,9.01 05/16/07 SALISBURY BANCORP INC CT 8.01 05/16/07 SANGAMO BIOSCIENCES INC DE 1.01,9.01 05/18/07 SATCON TECHNOLOGY CORP DE 2.02,9.01 05/14/07 SATELLITE SECURITY CORP NV 4.01,9.01 05/17/07 SELIGMAN NEW TECHNOLOGIES FUND II INC MD 7.01 05/18/07 SELIGMAN NEW TECHNOLOGIES FUND, INC 7.01 05/18/07 SentiSearch, Inc. DE 5.02,9.01 05/14/07 SERACARE LIFE SCIENCES INC 9.01 05/17/07 AMEND Shea Development Corp. 7.01,9.01 05/18/07 SHERIDAN GROUP INC DE 5.02 05/04/07 SHUMATE INDUSTRIES INC DE 2.02,7.01,9.01 05/15/07 SIGMA DESIGNS INC CA 5.02,9.01 05/15/07 SILVERSTAR HOLDINGS LTD B0 2.02,9.01 05/16/07 SINOFRESH HEALTHCARE INC FL 5.02 05/14/07 SONA DEVELOPMENT CORP NV 5.03,9.01 05/14/07 SOURCE INTERLINK COMPANIES INC DE 7.01,9.01 05/18/07 SOUTH JERSEY INDUSTRIES INC NJ 7.01 05/18/07 SOUTHSIDE BANCSHARES INC TX 1.01,9.01 05/17/07 Specialty Underwriters Alliance, Inc. DE 5.02,9.01 05/17/07 SPEEDUS CORP DE 2.02,9.01 05/15/07 SPHERIX INC DE 5.02 05/15/07 ST JUDE MEDICAL INC MN 5.02,9.01 05/16/07 STAGE STORES INC NV 8.01,9.01 05/17/07 Star Resorts Development Inc. NV 5.02 05/16/07 STEVEN MADDEN, LTD. DE 1.01,5.02,8.01,9.01 05/16/07 STONE ENERGY CORP DE 8.01 05/16/07 Sub-Urban Brands, Inc. NV 1.01,2.03,3.02,9.01 05/17/07 SUN MICROSYSTEMS, INC. DE 8.01,9.01 05/14/07 SUN RIVER ENERGY, INC CO 7.01,8.01,9.01 05/18/07 SUNTRON CORP DE 2.02 05/17/07 SYPRIS SOLUTIONS INC DE 5.02,9.01 05/14/07 TANGER FACTORY OUTLET CENTERS INC NC 8.01,9.01 05/18/07 TARGETED GENETICS CORP /WA/ WA 8.01,9.01 05/18/07 TECH LABORATORIES INC NJ 5.02 05/18/07 TECUMSEH PRODUCTS CO MI 2.02,9.01 05/15/07 TEKOIL & GAS CORP DE 1.01,2.01,3.02,9.01 05/11/07 TELEPHONE & DATA SYSTEMS INC /DE/ DE 3.01,9.01 05/16/07 TELULAR CORP DE 5.02 05/18/07 TEPPCO PARTNERS LP DE 8.01,9.01 05/15/07 TEREX CORP DE 5.02 05/16/07 TERRA SYSTEMS CORP UT 5.02,7.01,9.01 05/15/07 AMEND THINKPATH INC A6 1.01 05/17/07 TIERONE CORP 8.01,9.01 05/17/07 Titan Global Holdings, Inc. UT 2.01,7.01,9.01 05/11/07 AMEND TIVO INC DE 1.01 05/18/07 TOTAL LUXURY GROUP INC IN 4.01,4.02,9.01 05/18/07 TRANSCONTINENTAL REALTY INVESTORS INC NV 2.02,9.01 05/15/07 TRC COMPANIES INC /DE/ DE 2.02,4.02,9.01 05/17/07 TRIDENT MICROSYSTEMS INC DE 3.01,5.02,8.01,9.01 05/14/07 TRIPATH TECHNOLOGY INC 4.01,9.01 03/02/07 TUPPERWARE BRANDS CORP DE 8.01,9.01 05/16/07 TYCO INTERNATIONAL LTD /BER/ D0 8.01,9.01 05/17/07 UDR, Inc. MD 8.01,9.01 05/18/07 UNIFI INC NY 1.01 05/17/06 UNITED GUARDIAN INC DE 8.01,9.01 05/18/07 UNIVERSAL DISPLAY CORP \PA\ PA 1.01,7.01,9.01 05/17/07 UNIVERSAL ENERGY CORP. 7.01,9.01 05/15/07 UNIVERSAL ENERGY CORP. 7.01,9.01 05/17/07 UNIVERSAL TRAVEL GROUP NV 2.02,7.01,9.01 05/14/07 URANIUM RESOURCES INC /DE/ DE 8.01,9.01 05/16/07 US DRY CLEANING CORP DE 1.01,9.01 05/14/07 US Oncology Holdings, Inc. DE 8.01 05/14/07 USA Mobility, Inc DE 7.01,9.01 05/16/07 Utah Uranium Corp. NV 5.02 05/15/07 VALENCE TECHNOLOGY INC DE 3.02,9.01 05/17/07 Valley Commerce Bancorp CA 2.02,9.01 05/16/07 VALUECLICK INC/CA DE 8.01 05/16/07 VEECO INSTRUMENTS INC DE 5.02 05/14/07 Veri-Tek International, Corp. MI 2.02,9.01 05/16/07 VERSADIAL, INC. NV 2.03,8.01 05/14/07 VIEWPOINT CORP DE 3.01 05/17/07 VIRAGEN INC DE 3.01,9.01 05/17/07 VIRGINIA FINANCIAL GROUP INC VA 5.02 05/14/07 VISTEON CORP DE 1.01,9.01 05/17/07 Vivid Learning Systems, Inc. DE 8.01 05/18/07 VOIP INC 1.01 05/17/07 WACCAMAW BANKSHARES INC NC 7.01,9.01 05/18/07 WAKO LOGISTICS GROUP INC 7.01,9.01 05/18/07 WANNIGAN VENTURES INC NV 8.01 02/27/07 WEINGARTEN REALTY INVESTORS /TX/ TX 4.01 05/18/07 AMEND WELLCARE HEALTH PLANS, INC. DE 5.02,9.01 05/16/07 WELLPOINT INC IN 5.03,9.01 05/16/07 WELLSFORD REAL PROPERTIES INC MD 1.01,9.01 05/17/07 WESCORP ENERGY INC 7.01,9.01 05/10/07 WHITE MOUNTAINS INSURANCE GROUP LTD D0 8.01,9.01 05/17/07 WILLIAMS INDUSTRIES INC VA 8.01,9.01 05/18/07 WIRELESS FACILITIES INC DE 3.01,9.01 05/14/07 Wise Metals Group LLC DE 2.02,9.01 05/14/07 WRIGLEY WM JR CO DE 1.01,9.01 05/17/07 X-CHANGE CORP NV 2.02,9.01 05/15/07 XERIUM TECHNOLOGIES INC DE 5.02,9.01 05/16/07 XEROX CORP NY 8.01,9.01 05/17/07