SEC NEWS DIGEST Issue 2007-118 June 20, 2007 COMMISSION ANNOUNCEMENTS CHANGE IN THE MEETING: ADDITIONAL ITEM The following matter was also considered during the 10:00 a.m. open meeting on Wednesday, June 20, 2007: The Commission will consider whether to adopt amendments to Rule 105 of Regulation M that would further safeguard the integrity of the capital raising process and protect issuers from manipulative activity that can reduce issuers' offering proceeds and dilute security holder value. At times, changes in Commission priorities require alterations in the scheduling of meeting items. For further information and to ascertain what, if any, matters have been added, deleted or postponed, please contact the Office of the Secretary at (202) 551-5400. ENFORCEMENT PROCEEDINGS IN THE MATTER OF ALLIED CAPITAL CORPORATION On June 20, the Commission issued an Order Instituting Cease-and- Desist Proceedings, Making Findings, and Imposing a Cease-and-Desist Order Pursuant to Section 21C of the Securities Exchange Act of 1934 (Order) against Allied Capital Corporation (Allied Capital). The Order finds that Allied Capital failed to comply with Sections 13(b)(2)(A), 13(b)(2)(B)(ii), and 13(b)(2)(B)(iv) of the Securities Exchange Act of 1934 with regard to valuation of certain securities in its private finance portfolio for which market quotations were not readily available from the quarter ended June 30, 2001 through the quarter ended March 31, 2003. During the relevant period, Allied failed to make and keep books, records, and accounts which, in reasonable detail, supported or accurately and fairly reflected certain valuations it recorded on a quarterly basis for some of its securities. In addition, Allied's internal controls failed to provide reasonable assurances that Allied would value these securities in accordance with generally accepted accounting principles. Allied has also consented to certain undertakings for a period of two years from the entry of the Order. Allied Capital consented to the issuance of the Order without admitting or denying any of the findings in this Order. (Rel. 34-55931; AAE Rel. 2618; File No. 3-12661) COURT ENTERS DEFAULT JUDGMENTS AGAINST DANIEL ERIC BYER AND MALCOLM CAMERON BOYD STEVENSON The Commission announced today that on June 19 the U.S. District Court for the Eastern District of Virginia entered default judgments against Daniel Eric Byer and Malcolm Cameron Boyd Stevenson, defendants in an action that was filed by the Commission in December 2006. The Court's default judgments include factual findings that defendants Byer and Stevenson have "not appeared in this matter," despite having had "actual notice that these proceedings are ongoing." The Court's judgments permanently enjoin both defendants from future violations of the antifraud provisions, Section 17(a) of the Securities Act of 1933 (Securities Act) and Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act) and Rule 10b-5 thereunder, as well as the securities registration provisions, Section 5 of the Securities Act. The Court's judgments also provide that disgorgement, prejudgment interest thereon, and a civil penalty "should be assessed" against both Byer and Stevenson; and direct the Commission to make application, supported by affidavit or declaration, for an order setting forth those amounts. The Court's judgments further provide that it will retain jurisdiction for all purposes, including entertaining an application by the Commission for additional relief. The Commission filed its complaint against Byer, Stevenson and two other defendants-Preston David Pinkett II and International Fiduciary Corp., S.A.-on Dec. 4, 2006, alleging that they defrauded investors through a fraudulent "asset growth program" purportedly involving risk-free participation in the trading of "1st tier medium-term bank notes." On Dec. 4, 2006, the Court issued an order that, among other things, temporarily restrained the defendants from violating the antifraud provisions of the federal securities laws, and freezing investor funds wherever located and all assets of the defendants. On Dec. 11, 2006, the Court entered a preliminary injunction which extended the temporary restraining order and asset freeze. On Jan. 19, 2007, on the Commission's motion, the Court appointed Roy M. Terry, Jr., Esq. as Receiver over defendant International Fiduciary Corporation, S.A.; and on April 19, 2007, the Commission filed an amended complaint alleging, among other things, that the defendants raised at least $40 million from at least 140 investors, and added two individuals and four Washington State-based companies as relief defendants. The Commission wishes to acknowledge the continuing assistance of the British Columbia Securities Commission. For further information, see Litigation Release Nos. 19934 (Dec.5, 2006); 19976 (Jan. 23, 2007); and 20087 (April 24, 2007). [SEC v. INTERNATIONAL FIDUCIARY CORP., S.A., ET AL., Civil Action No. 1:06CV1354 (E.D. Va.)] (LR-20158) SEC CHARGES FORMER ENRON EXECUTIVE JEFFREY McMAHON WITH VIOLATING FEDERAL SECURITIES LAWS Defendant Barred From Serving As Officer Or Director of Public Company and Ordered to Pay $300,000 The Commission today charged former Enron Treasurer and Chief Financial Officer Jeffrey McMahon with violating the antifraud provisions of the federal securities laws and with aiding and abetting Enron's violations of the reporting and record keeping provisions. McMahon simultaneously settled with the Commission without admitting or denying the allegations in the Complaint. As part of the settlement agreement, which is subject to the approval of the U.S. District Court, McMahon has agreed to a permanent injunction and to be barred from acting as an officer or director of a public company for five years. In addition, McMahon will pay disgorgement and prejudgment interest in the amount of $150,000 and a civil penalty of $150,000. Specifically, the Commission's Complaint alleges that McMahon participated in a fraudulent transaction involving the "sale" of an interest in Nigerian power generating barges to Merrill Lynch that allowed Enron to improperly report $12 million in earnings in the fourth quarter of 1999. Enron never should have recorded profits from this purported sale because the risks and rewards of ownership in the barges never passed to Merrill Lynch due to an oral side agreement made by McMahon and others. The Complaint also alleges that while serving as Enron's Treasurer from April 1998 through March 2000, McMahon made false and misleading statements to the national credit rating agencies regarding Enron's financial position and cash flow. The Complaint alleges that the false and misleading statements included statements about Enron's cash flow from operations that failed to disclose that a portion of such cash flow was a result of structured financings and debt-like obligations that had nothing to do with Enron's operations or trading business. In addition, the Complaint alleges that McMahon made additional false and misleading statements to the rating agencies after he became Enron's Chief Financial Officer on October 24, 2001 through Enron's bankruptcy filing in December 2001. McMahon has agreed to be enjoined permanently from violating Sections 10(b) and 13(b)(5) of the Securities Exchange Act of 1934 and Exchange Act Rules 10b-5 and 13b2-1, and from aiding and abetting the violation of Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act and Exchange Act Rules 12b-20, 13a-1 and 13a-13. [SEC v. McMahon, Civil Action No. H-07-2051 (SDTX)]. In settlement of this action, McMahon also consented to the entry of an Administrative Order, pursuant to Rule 102(e) of the Commission's Rules of Practice, suspending him from appearing or practicing before the Commission as an accountant, with a right to reapply after three years. [SEC v. Jeffrey McMahon, Civil Action No. H-07-2051 (SDTX)] (LR-20159; AAE Rel. 2619) COURT ENTERS FINAL JUDGMENTS AGAINST TEREN SETO HANDELMAN, JOHN REIER, PHILLIP SACKS, DAVID ROSS AND JAMES RUFFOLO The Securities and Exchange Commission announced that on June 19, 2007, Judge Susan D. Wigenton entered a final judgment against defendant Teren Seto Handelman, enjoining her from further violations of Sections 10(b), 13(d), 14(e) and 16(a) of the Securities Exchange Act of 1934 and Rules 12b-20, 13d-1, 13d-2, 14e-3 and 16a-3 thereunder. On June 13, 2007, Judge Wigenton entered final judgments against defendants John Reier, Phillip Sacks and David Ross, and relief defendant James Ruffolo, which enjoined Reier, Sacks and Ross from further violations of Sections 10(b) and 14(e) of the Exchange Act and Rules 10b-5 and 14e-3 thereunder. The judgments ordered: (a) Handelman to disgorge $4,287 plus $1,870.71 in prejudgment interest for a total of $6,157.71, and to pay a $114,287 civil penalty; (b) Reier to disgorge $54,843.25 plus $23,931.99 in prejudgment interest for a total of $78,775.24, and to pay a $54,843.25 civil penalty; (c) Sacks to disgorge $479,747.12 plus $199,739.75 in prejudgment interest for a total of $679,486.87, and to pay a $479,747.12 civil penalty; (d) Ross to disgorge $223,612.50 plus $101,860.47 in prejudgment interest for a total of $325,472.97, and to pay a $223,612.50 civil penalty; and (e) Ross and Ruffolo, on a joint and several basis, to disgorge $112,000 plus $51,018.50 in prejudgment interest for a total of $163,018.50. The defendants and relief defendant consented to the entry of these judgments without admitting or denying the allegations in the Commission's complaint. The Commission's complaint, filed on April 22, 2004, charged Handelman, Reier, Sacks and Ross with engaging in insider trading in the securities of Musicland Stores Corporation before Musicland's December 7, 2000 announcement that it would be acquired by another company by tender offer. The Commission's complaint alleges that Alfred S. Teo, Sr., a major Musicland shareholder, learned about the proposed tender offer for Musicland, and then tipped Handelman, Reier, Sacks, Ross and others with this information. Thereafter, Handelman, Reier, Sacks and Ross purchased Musicland stock, and Ross purchased Musicland stock for Ruffolo, and as a result, they received illicit insider trading profits. The Commission's complaint also alleges that Handelman, as trustee of the MAAA Trust, a trust for Teo's children, filed false and misleading Schedule 13D and other filings regarding its Musicland stock holdings and omitted to make filings when she had a duty to do so. The Commission action against the remaining defendants continues. [SEC v. ALFRED S. TEO, SR., ET AL., Civil Action No. CV 04-1815-SDW-MCA (D. N.J.)] (LR-20160) 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 STONEMOR PARTNERS LP, 155 RITTENHOUSE CIRCLE, BRISTOL, PA, 19007, 2158262800 - 0 ($14,340,502.86) Equity, (File 333-143863 - Jun. 19) (BR. 11A) S-1 Heritage-Crystal Clean, Inc., 2175 POINT BOULEVARD, SUITE 375, ELGIN, IL, 60123, 847-836-5670 - 0 ($37,000,000.00) Equity, (File 333-143864 - Jun. 19) (BR. 06) S-3ASR UAL CORP /DE/, JOHN LAKOSIL - WHQLD, 77 W. WACKER, CHICAGO, IL, 600601, 312-997-8000 - 0 ($0.00) Other, (File 333-143865 - Jun. 19) (BR. 05C) S-8 Melco PBL Entertainment (Macau) LTD, THE PENTHOUSE, 38TH FLOOR, THE CENTRIUM, 60 WYNDHAM STREET, CENTRAL, K3, 00000, (852) 3151-3777 - 0 ($196,800,799.00) ADRs/ADSs, (File 333-143866 - Jun. 19) (BR. 08) S-3ASR QUEST DIAGNOSTICS INC, ONE MALCOLM AVE, TETERBORO, NJ, 07608, 2013935000 - 0 ($0.00) Debt, (File 333-143867 - Jun. 19) (BR. 09B) N-2 BlackRock Multi-Strategy Hedge Opportunities LLC, 800 SCUDDERS MILL ROAD, PLAINSBORO, NJ, 08536, 609-282-5904 - 1,000,000 ($1,229,500.00) Equity, (File 333-143870 - Jun. 19) (BR. 17) SB-2 Your Digital Memories Inc, 15 ZICHRON YA'AKOV, SUITE 23 ENTRANCE B, JERUSALEM, L3, 94421, 1-877-651-2236 - 1,410,600 ($70,530.00) Equity, (File 333-143872 - Jun. 19) (BR. ) S-4 STONE ENERGY CORP, 625 E KALISTE SALOOM RD, LAFAYETTE, LA, 70508, 3182370410 - 0 ($225,000,000.00) Non-Convertible Debt, (File 333-143873 - Jun. 19) (BR. 04C) S-8 VIRCO MFG CORPORATION, 2027 HARPERS WAY, TORRANCE, CA, 90501, 3105330474 - 0 ($6,330,000.00) Equity, (File 333-143874 - Jun. 19) (BR. 06A) S-8 RANGE RESOURCES CORP, 100 THROCKMORTON STE. 1200, FT WORTH, TX, 76102, 817-870-2601 - 0 ($60,444,287.00) Equity, (File 333-143875 - Jun. 19) (BR. 04C) SB-2 BERMAN CENTER, INC., 211 EAST ONTARIO, SUITE 800, CHICAGO, IL, 60611, 4043463100 - 6,284,739 ($25,138,956.00) Equity, (File 333-143877 - Jun. 19) (BR. 01C) S-8 EastBridge Investment Group Corp, 2101 E. BROADWAY RD, UNIT 30, TEMPE, AZ, 85252, 480 966 2020 - 10,000,000 ($850,000.00) Equity, (File 333-143878 - Jun. 19) (BR. 11C) S-8 Smart Energy Solutions, Inc., 210 WEST PARKWAY, #7, POMPTON PLAINS,, NJ, 07444, 973-248-8008 - 0 ($274.58) Equity, (File 333-143879 - Jun. 19) (BR. 10C) S-8 EBAY INC, 2145 HAMILTON AVENUE, SAN JOSE, CA, 95125, 408-376-7400 - 0 ($282,172.65) Equity, (File 333-143880 - Jun. 19) (BR. 08B) S-8 AVAYA INC, 211 MOUNT AIRY RD, BASKING RIDGE, NJ, 07920, 9089536000 - 0 ($256,350,000.00) Equity, (File 333-143881 - Jun. 19) (BR. 11A) S-3 CLINICAL DATA INC, ONE GATEWAY CENTER, SUITE 411, NEWTON, MA, 02158, 6172619933 - 0 ($150,000,000.00) Other, (File 333-143883 - Jun. 19) (BR. 10A) S-8 BioFuel Energy Corp., 1801 BROADWAY, SUITE 1060, DENVER, CO, 80202, 303-592-8110 - 0 ($31,500,000.00) Equity, (File 333-143884 - Jun. 19) (BR. 06C) S-8 VICAL INC, 10390 PACIFIC CENTER COURT, ., SAN DIEGO, CA, 92121-4340, 858-646-1100 - 1,000,000 ($4,970,000.00) Equity, (File 333-143885 - Jun. 19) (BR. 01C) S-8 ENERGY XXI (BERMUDA) LTD, CANONS COURT, 22 VICTORIA STREET PO BX HM 1179, HAMILTON, D0, 00000, 713 351 3003 - 1,250,000 ($7,562,500.00) Equity, (File 333-143886 - Jun. 19) (BR. 04A) S-4 XCEL ENERGY INC, 800 NICOLLET MALL, MINNEAPOLIS, MN, 55402, 6123305500 - 0 ($253,979,000.00) Equity, (File 333-143887 - Jun. 19) (BR. 02C) S-1 Great Lakes Dredge & Dock CORP, 2122 YORK ROAD, OAK BROOK, IL, 60523, 630-574-3000 - 0 ($100,000,000.00) Equity, (File 333-143888 - Jun. 19) (BR. 06B) S-8 QUEST DIAGNOSTICS INC, ONE MALCOLM AVE, TETERBORO, NJ, 07608, 2013935000 - 621,474 ($10,397,260.00) Equity, (File 333-143889 - Jun. 19) (BR. 09B) 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 ------------------------------------------------------------------------------------------------------- 21ST CENTURY HOLDING CO FL 5.02,9.01 06/18/07 99 CENTS ONLY STORES CA 2.02,9.01 06/18/07 ACCENTIA BIOPHARMACEUTICALS INC 3.02,9.01 06/15/07 Accredited Mortgage Loan REIT Trust MD 8.01 06/15/07 ACCURIDE CORP DE 5.02,8.01,9.01 06/14/07 ACG HOLDINGS INC DE 1.01,9.01 06/13/07 ACORDA THERAPEUTICS INC 8.01 06/12/07 ACTIVISION INC /NY DE 5.02 06/13/07 ACTUANT CORP WI 2.02,9.01 06/19/07 ACURA PHARMACEUTICALS, INC NY 8.01,9.01 06/19/07 ADHEREX TECHNOLOGIES INC 1.01,9.01 06/18/07 ADVANCE DISPLAY TECHNOLOGIES INC CO 3.02,5.02,8.01,9.01 03/01/07 AMEND ADVANCE DISPLAY TECHNOLOGIES INC CO 1.01,3.02,9.01 04/04/07 AMEND Advanced BioEnergy, LLC DE 3.02,9.01 06/13/07 AGL RESOURCES INC GA 5.02,8.01,9.01 06/15/07 AIR PRODUCTS & CHEMICALS INC /DE/ DE 7.01,9.01 06/19/07 ALLIANCE SEMICONDUCTOR CORP /DE/ DE 8.01,9.01 06/19/07 ALLOY INC DE 1.01,5.02,9.01 06/14/07 Alternative Loan Trust 2007-AL1 DE 9.01 06/19/07 AMERICAN BIO MEDICA CORP NY 5.02 06/19/07 AMERICAN OIL & GAS INC NV 5.02,7.01,9.01 06/15/07 AMERICREDIT CORP TX 8.01,9.01 06/18/07 AMERIGON INC MI 2.02,9.01 06/14/07 AMERITRANS CAPITAL CORP DE 2.02,5.03,8.01 06/19/07 AMPEX CORP /DE/ DE 3.01,9.01 06/14/07 APEX BIOVENTURES ACQUISITION CORP DE 8.01,9.01 06/13/07 APOLLO GROUP INC AZ 5.02,9.01 06/15/07 Apple REIT Seven, Inc. VA 1.01,2.01,9.01 06/13/07 ARBINET THEXCHANGE INC DE 9.01 06/11/07 AMEND ARGONAUT GROUP INC DE 1.01,5.02,9.01 06/13/07 ARTES MEDICAL INC 5.02 06/12/07 ATS MEDICAL INC MN 8.01,9.01 06/19/07 AURIGA LABORATORIES, INC. DE 5.02 06/14/07 Authorize.Net Holdings, Inc. DE 1.01,8.01,9.01 06/17/07 Authorize.Net Holdings, Inc. DE 8.01 06/18/07 AMEND AUXILIUM PHARMACEUTICALS INC 5.02 06/13/07 Averion International Corp. 1.01,9.01 06/14/07 AVERY DENNISON CORPORATION DE 8.01,9.01 06/18/07 AXT INC DE 1.01,9.01 06/15/07 BABYUNIVERSE, INC. FL 3.02,7.01,8.01,9.01 06/13/07 BAKERS FOOTWEAR GROUP INC MO 1.01,2.02,2.03,9.01 06/13/07 BAKERS FOOTWEAR GROUP INC MO 1.01,2.03,3.02,7.01,9.01 06/13/07 BECTON DICKINSON & CO NJ 8.01 06/15/07 BEST BUY CO INC MN 2.02,9.01 06/19/07 BIOFORCE NANOSCIENCES HOLDINGS, INC. NV 5.02,8.01,9.01 06/13/07 BioFuel Energy Corp. 3.03,5.03,9.01 06/18/07 BIOMERICA INC DE 8.01 06/06/07 BIOPHAN TECHNOLOGIES INC NV 5.02 06/15/07 BLACK HAWK EXPLORATION 1.01,3.02,9.01 06/18/07 BLUE HOLDINGS, INC. NV 3.01,9.01 06/18/07 BMC SOFTWARE INC DE 5.02 06/15/07 BOOKS A MILLION INC DE 1.01 06/18/07 BRIGHTEC, INC NV 4.02 03/05/07 BRUSH ENGINEERED MATERIALS INC 2.02 06/19/07 CapitalSouth Bancorp DE 8.01,9.01 06/18/07 CAREY W P & CO LLC DE 5.02 06/14/07 CAREY W P & CO LLC DE 8.01,9.01 06/19/07 CARNIVAL CORP DE 2.02,9.01 06/19/07 CARROLLTON BANCORP MD 5.02,7.01,9.01 06/19/07 CASCADE MICROTECH INC 9.01 03/30/07 AMEND CASELLA WASTE SYSTEMS INC DE 2.02,9.01 06/18/07 CastlePoint Holdings, Ltd. D0 5.02,9.01 06/18/07 CATERPILLAR INC DE 7.01 06/19/07 CATUITY INC DE 2.02,2.05,2.06 06/17/07 CENTERLINE HOLDING CO DE 5.02,9.01 06/13/07 CHAMPION PARTS INC IL 5.02,5.03,9.01 06/13/07 CHINA PROPERTIES DEVELOPMENTS INC 1.01,1.02,9.01 06/13/07 CHINDEX INTERNATIONAL INC DE 5.02 06/13/07 CIPRICO INC DE 1.01,8.01,9.01 06/19/07 CKX, Inc. DE 8.01,9.01 06/18/07 CLEARANT INC 2.02,9.01 06/18/07 CLEVELAND CLIFFS INC OH 1.01,9.01 06/14/07 AMEND COINMACH SERVICE CORP DE 1.01,8.01,9.01 06/14/07 COLONIAL PROPERTIES TRUST AL 2.03 06/13/07 Community Bancorp NV 8.01,9.01 06/14/07 CONSTAR INTERNATIONAL INC DE 5.02 06/13/07 Convergence Ethanol, Inc. 5.02 06/14/07 CORNELL COMPANIES INC DE 5.02 06/14/07 CORPORATE PROPERTY ASSOCIATES 14 INC MD 5.02 06/14/07 CORPORATE PROPERTY ASSOCIATES 15 INC MD 5.02 06/14/07 CORPORATE PROPERTY ASSOCIATES 16 GLOB MD 5.02 06/14/07 COSINE COMMUNICATIONS INC DE 1.01,5.02,8.01,9.01 06/15/07 CREDIT ACCEPTANCE CORPORATION MI 1.01,8.01,9.01 06/14/07 CROSS TIMBERS ROYALTY TRUST TX 2.02,9.01 06/19/07 CULP INC NC 2.02,9.01 06/19/07 CURAGEN CORP DE 2.05 06/19/07 Cyberkinetics Neurotechnology Systems DE 8.01 06/13/07 CYBERSOURCE CORP DE 1.01,5.02,9.01 06/17/07 Cyclacel Pharmaceuticals, Inc. DE 5.02,9.01 06/15/07 CYPRESS BIOSCIENCE INC DE 5.02 06/14/07 CYTOKINETICS INC 1.01,9.01 06/19/07 DARDEN RESTAURANTS INC FL 2.02,5.03,9.01 06/14/07 DAVIDSON INCOME REAL ESTATE LP DE 1.01,9.01 06/13/07 Deli Solar (USA), Inc. NV 1.01,3.02,7.01,9.01 06/13/07 DELL INC DE 3.01,9.01 06/14/07 DETTO DE 4.01,4.02,5.02,9.01 02/09/07 AMEND DG FastChannel, Inc DE 1.01,7.01,9.01 06/13/07 Discover Financial Services DE 3.03,5.02,5.03,9.01 06/13/07 DOBI MEDICAL INTERNATIONAL INC NV 1.03 06/19/07 Eastern Environment Solutions Corp. 8.01 06/13/07 AMEND EASYLINK SERVICES CORP DE 5.02,9.01 06/19/07 ECB BANCORP INC NC 8.01,9.01 06/19/07 EDGE PETROLEUM CORP DE 2.02 06/19/07 EGPI FIRECREEK, INC. NV 1.01,3.02,8.01 06/11/07 ELEMENT 21 GOLF CO DE 1.01,3.02,3.03,5.03,9.01 06/18/07 ENTERCOM COMMUNICATIONS CORP PA 1.01,1.02,2.03 06/18/07 EPICUS COMMUNICATIONS GROUP INC FL 1.01 06/15/07 EPIX Pharmaceuticals, Inc. 7.01,8.01,9.01 06/15/07 ESCALA GROUP INC NY 8.01,9.01 05/22/07 AMEND EURONET WORLDWIDE INC DE 9.01 04/04/07 AMEND EVANS SYSTEMS INC TX 1.01,9.01 06/01/07 EVCI Career Colleges Holding Corp DE 3.01,9.01 06/13/07 Expedia, Inc. 1.01,8.01,9.01 06/19/07 EXPRESS-1 EXPEDITED SOLUTIONS INC DE 5.02,9.01 06/19/07 FACTSET RESEARCH SYSTEMS INC DE 2.02,9.01 06/19/07 FAMILY DOLLAR STORES INC DE 7.01,9.01 06/19/07 FAMILY HEALTHCARE SOLUTIONS INC NV 8.01 06/19/07 Federal Home Loan Bank of Atlanta X1 5.02 06/13/07 Federal Home Loan Bank of Atlanta X1 2.03 06/13/07 Federal Home Loan Bank of Boston X1 2.03 06/13/07 Federal Home Loan Bank of Chicago X1 2.03 06/13/07 Federal Home Loan Bank of Cincinnati X1 2.03,9.01 06/13/07 Federal Home Loan Bank of Des Moines X1 2.03,9.01 06/14/07 Federal Home Loan Bank of Indianapoli X1 2.03,9.01 06/13/07 Federal Home Loan Bank of New York X1 2.03,9.01 06/13/07 Federal Home Loan Bank of Pittsburgh PA 2.03,9.01 06/13/07 Federal Home Loan Bank of San Francis X1 2.03 06/13/07 Federal Home Loan Bank of Seattle 2.03 06/18/07 Federal Home Loan Bank of Topeka 2.03 06/13/07 FIELDPOINT PETROLEUM CORP CO 7.01 06/19/07 FINISH LINE INC /IN/ IN 7.01,9.01 06/18/07 FIRST UNITED ETHANOL LLC GA 1.01 06/13/07 FIRSTBANK CORP MI 8.01,9.01 06/19/07 FIRSTPLUS FINANCIAL GROUP INC NV 8.01,9.01 06/18/07 FORRESTER RESEARCH INC DE 8.01 06/14/07 FRIENDLY ICE CREAM CORP MA 1.01,3.03,8.01,9.01 06/17/07 FSI INTERNATIONAL INC MN 2.02,9.01 06/19/07 FURNITURE BRANDS INTERNATIONAL INC DE 7.01,8.01,9.01 06/19/07 FUSHI INTERNATIONAL INC NV 5.02 06/15/07 GateHouse Media, Inc. DE 8.01,9.01 06/18/07 GENESIS MICROCHIP INC /DE DE 5.02,9.01 06/18/07 Geneva Resources, Inc. NV 1.01,8.01,9.01 06/14/07 GENTA INC DE/ DE 8.01,9.01 06/18/07 GEVITY HR INC FL 1.01,2.03,9.01 06/19/07 GLOBAL CASINOS INC UT 1.01 06/14/07 GLOBAL CASINOS INC UT 7.01 06/19/07 GOLDEN PHOENIX MINERALS INC /MN/ MN 1.01,3.02,9.01 06/13/07 GRANT PARK FUTURES FUND LIMITED PARTN IL 7.01 06/15/07 Great Wolf Resorts, Inc. DE 1.01,2.03,9.01 06/15/07 Great Wolf Resorts, Inc. DE 8.01 06/15/07 GRUBB & ELLIS CO DE 1.01,8.01,9.01 06/15/07 Grubb & Ellis Realty Advisors, Inc. DE 1.01,9.01 06/18/07 GSI COMMERCE INC DE 5.02,9.01 06/15/07 H&R BLOCK INC MO 1.01 06/13/07 Harbin Electric, Inc 1.01,9.01 06/16/07 HARVEST NATURAL RESOURCES, INC. DE 5.02,8.01 06/12/07 HEALTH DISCOVERY CORP TX 8.01 06/19/07 HENLEY VENTURES INC NV 1.01,3.02,5.02,5.03,9.01 06/15/07 Honda Auto Receivables 2007-2 Owner T CA 8.01,9.01 06/19/07 HOST AMERICA CORP DE 8.01 06/19/07 HOST AMERICA CORP DE 7.01,9.01 06/18/07 AMEND HS3 TECHNOLOGIES INC. 5.02,9.01 06/18/07 HUB INTERNATIONAL LTD A6 1.02,3.01,5.01,5.02,5.03, 06/19/07 9.01 HUGOTON ROYALTY TRUST TX 2.02,9.01 06/19/07 HUMANA INC DE 7.01,8.01,9.01 06/15/07 HYPERDYNAMICS CORP DE 1.01,2.03,3.02,7.01,9.01 06/12/07 Icon Development, Inc. 1.01,9.01 06/14/07 IDENIX PHARMACEUTICALS INC 5.02,9.01 06/13/07 IHS Inc. DE 2.02,9.01 06/19/07 IMMERSION CORP DE 8.01,9.01 06/18/07 IMPAX LABORATORIES INC DE 8.01,9.01 06/19/07 INFOCUS CORP OR 1.01,5.02,9.01 06/15/07 Inland American Real Estate Trust, In MD 8.01,9.01 06/14/07 INLAND WESTERN RETAIL REAL ESTATE TRU MD 7.01,9.01 06/19/07 INNOSPEC INC. DE 8.01,9.01 06/19/07 INNUITY, INC. /UT/ UT 5.02,9.01 06/15/07 INNUITY, INC. /UT/ UT 7.01,9.01 06/19/07 INSMED INC VA 3.01,9.01 06/19/07 Integrated Healthcare Holdings Inc NV 1.01,1.02,2.04,9.01 06/13/07 International Technology Systems, Inc NV 4.01,5.02,5.03 11/02/06 AMEND INTERSTATE BAKERIES CORP/DE/ DE 7.01,9.01 06/19/07 ISIS PHARMACEUTICALS INC DE 8.01 06/18/07 ISLE OF CAPRI CASINOS INC DE 4.02,9.01 06/17/07 J P MORGAN CHASE & CO DE 9.01 06/15/07 JAVELIN PHARMACEUTICALS, INC DE 8.01,9.01 06/19/07 KAL ENERGY INC DE 7.01,9.01 06/12/07 KAMAN CORP CT 4.02 06/19/07 Kansas City Southern de Mexico, S.A. O5 1.01,2.03 06/18/07 KBS Real Estate Investment Trust, Inc MD 1.01,8.01 06/13/07 KIK TECHNOLOGY INTERNATIONAL INC CA 2.02,2.04,5.02,9.01 06/18/07 LA-Z-BOY INC MI 2.02,9.01 06/19/07 LABORATORY CORP OF AMERICA HOLDINGS DE 8.01 06/19/07 LAKELAND BANCORP INC NJ 8.01 06/13/07 LAS VEGAS GAMING INC NV 5.02 06/12/07 Lazard Group LLC DE 8.01,9.01 06/18/07 Lazard Ltd D0 8.01,9.01 06/18/07 LEAR CORP DE 2.02,7.01,8.01,9.01 06/18/07 LEARNING TREE INTERNATIONAL INC DE 4.01 06/18/07 LEE ENTERPRISES, INC DE 7.01,9.01 06/18/07 LESLIES POOLMART INC DE 5.02,9.01 06/15/07 LEXICON PHARMACEUTICALS, INC./DE DE 1.01,3.02,9.01 06/17/07 LEXICON PHARMACEUTICALS, INC./DE DE 1.01,2.01,3.02 06/15/07 LIBERTY TAX CREDIT PLUS LP DE 8.01 06/19/07 LITHIUM TECHNOLOGY CORP DE 3.02,8.01,9.01 06/13/07 LODGENET ENTERTAINMENT CORP DE 7.01,9.01 06/19/07 LOUD TECHNOLOGIES INC WA 5.02 06/15/07 Macquarie Infrastructure CO LLC DE 8.01,9.01 05/16/06 AMEND Macquarie Infrastructure CO Trust DE 8.01,9.01 05/16/06 AMEND MANAGEMENT NETWORK GROUP INC 5.02,8.01 06/13/07 MANATRON INC MI 1.01,3.03,5.03,9.01 06/15/07 MASSEY ENERGY CO DE 5.03,9.01 06/18/07 MASTR Adjustable Rate Mortgages Trust DE 8.01,9.01 06/19/07 AMEND MCCOMBS REALTY PARTNERS LTD CA 1.01,9.01 06/13/07 MDC PARTNERS INC A6 1.01,2.03,7.01,9.01 06/18/07 MDU RESOURCES GROUP INC DE 5.02 06/14/07 METABOLIX, INC. DE 1.01,5.02,9.01 05/03/07 AMEND METROCORP BANCSHARES INC 3.01,9.01 05/21/07 AMEND MGP INGREDIENTS INC KS 5.02,5.03,5.05,9.01 06/13/07 ML MACADAMIA ORCHARDS L P DE 5.02,9.01 06/18/07 MOBIUS MANAGEMENT SYSTEMS INC DE 2.01,3.01,3.03,5.01,5.02, 06/15/07 9.01 Modern City Entertainment Inc. WA 4.01,9.01 06/01/07 Molecular Pharmacology (USA) Ltd. NV 8.01,9.01 06/18/07 Molecular Pharmacology (USA) Ltd. NV 8.01,9.01 06/18/07 MONARCH CASINO & RESORT INC NV 8.01 06/19/07 MONTPELIER RE HOLDINGS LTD D0 7.01,9.01 06/19/07 MULTI COLOR CORP OH 1.01,9.01 06/15/07 NATIONAL LAMPOON INC CA 8.01,9.01 06/16/07 NATURADE INC DE 1.03 06/12/07 NAVISTAR INTERNATIONAL CORP DE 1.01,8.01,9.01 06/15/07 NB&T FINANCIAL GROUP INC OH 8.01 06/19/07 NEWPARK RESOURCES INC DE 5.05,8.01,9.01 06/13/07 NORTH STATE BANCORP NC 8.01,9.01 06/19/07 NORTHWEST PIPE CO OR 5.02 06/15/07 Novori Inc. DE 1.01,3.03,9.01 06/12/07 NS8 CORP DE 5.02,9.01 06/15/07 NVIDIA CORP DE 8.01 06/18/07 AMEND OHIO CASUALTY CORP OH 8.01,9.01 06/18/07 OLIN CORP VA 7.01,9.01 06/19/07 OMNOVA SOLUTIONS INC OH 2.02,9.01 06/18/07 ON2 TECHNOLOGIES, INC. DE 1.02,5.02,9.01 06/15/07 OPENWAVE SYSTEMS INC DE 7.01,9.01 06/19/07 ORAMED PHARMACEUTICALS INC. NV 1.01,9.01 06/19/07 ORION ETHANOL, INC KS 8.01 06/19/07 OSI PHARMACEUTICALS INC DE 5.02,8.01,9.01 06/13/07 OTTER TAIL CORP MN 1.01,9.01 06/14/07 OUTDOOR CHANNEL HOLDINGS INC 1.01 06/13/07 PAB BANKSHARES INC GA 7.01,9.01 06/19/07 PACIFICAP ENTERTAINMENT HOLDINGS INC NV 1.01,2.03,3.02,9.01 05/11/07 PAETEC Holding Corp. 7.01,8.01,9.01 06/18/07 PANDA ETHANOL, INC. NV 1.01,9.01 06/15/07 PANHANDLE OIL & GAS INC OK 1.01,9.01 06/15/07 PC TEL INC DE 2.05,2.06,7.01,9.01 06/14/07 PDG ENVIRONMENTAL INC DE 2.02,9.01 06/19/07 PENWEST PHARMACEUTICALS CO WA 1.01,5.02 06/13/07 PERMA FIX ENVIRONMENTAL SERVICES INC DE 1.01,2.01,3.02,8.01,9.01 06/13/07 PETROHAWK ENERGY CORP DE 5.02 06/13/07 PHOENIX FOOTWEAR GROUP INC DE 8.01,9.01 06/18/07 PLAINS ALL AMERICAN PIPELINE LP DE 9.01 03/31/07 PLAINS EXPLORATION & PRODUCTION CO DE 1.01,8.01,9.01 06/18/07 PLANTRONICS INC /CA/ DE 5.02,9.01 06/14/07 PORTFOLIO RECOVERY ASSOCIATES INC DE 8.01,9.01 06/19/07 PPLUS Trust Series EQ-1 DE 9.01 06/18/07 PROGRESS SOFTWARE CORP /MA MA 2.02,9.01 06/19/07 PROGRESSIVE CORP/OH/ OH 8.01,9.01 06/18/07 PROSPECT MEDICAL HOLDINGS INC DE 8.01,9.01 06/18/07 PYR ENERGY CORP DE 5.01,5.02 06/15/07 QUANTUM GROUP INC /FL 5.02,9.01 06/19/07 RAE SYSTEMS INC DE 5.02,9.01 06/14/07 RANGE RESOURCES CORP DE 8.01,9.01 06/19/07 REEDS INC DE 3.02,9.01 06/15/07 Regency Energy Partners LP DE 4.01,5.01,9.01 06/18/07 RELIANT ENERGY INC DE 5.02 06/14/07 REPLIDYNE INC DE 5.02,9.01 06/15/07 RETRACTABLE TECHNOLOGIES INC TX 8.01,9.01 06/15/07 RIVER CAPITAL GROUP, INC. DE 5.02 06/13/07 RIVER HAWK AVIATION INC DE 5.02,9.01 06/13/07 RMR HOSPITALITY & REAL ESTATE FUND 7.01,9.01 06/13/07 RUBICON FINANCIAL INC DE 1.01,2.01,3.02,9.01 06/15/07 RURAL ELECTRIC COOPERATIVE GRANTOR TR NY 4.02 03/27/07 RURAL ELECTRIC COOPERATIVE GRANTOR TR NY 8.01 06/15/07 S&T BANCORP INC PA 8.01,9.01 06/18/07 SAFECO CORP WA 5.02,9.01 06/18/07 SALIX PHARMACEUTICALS LTD 5.03,8.01,9.01 06/14/07 SCICLONE PHARMACEUTICALS INC DE 5.02,8.01 06/13/07 SCM MICROSYSTEMS INC DE 5.02,9.01 06/18/07 SEACHANGE INTERNATIONAL INC DE 7.01,9.01 06/18/07 SEACHANGE INTERNATIONAL INC DE 5.02 06/19/07 SEALED AIR CORP/DE DE 1.01,9.01 06/13/07 SEMTECH CORP DE 8.01,9.01 06/14/07 SERVICEMASTER CO DE 8.01,9.01 06/13/07 SERVICEMASTER CO DE 7.01 06/19/07 SES SOLAR INC. 1.01 06/18/07 SHEARSON FINANCIAL NETWORK INC NV 5.03,9.01 06/15/07 SHELTER PROPERTIES I LTD PARTNERSHIP SC 1.01,9.01 06/13/07 SHELTER PROPERTIES III LTD PARTNERSHI CA 1.01,9.01 06/13/07 ShengdaTech, Inc. 7.01,9.01 06/15/07 Shopper's Wallet, Inc. NV 8.01,9.01 06/18/07 SI INTERNATIONAL INC DE 5.02 06/13/07 SILVERLEAF RESORTS INC 7.01,9.01 06/14/07 SOURCE INTERLINK COMPANIES INC DE 7.01 06/18/07 SOUTHERN COPPER CORP/ DE 5.02,9.01 06/19/07 Spectrum Brands, Inc. WI 8.01,9.01 06/19/07 Standard Aero Holdings Inc. DE 7.01,9.01 06/19/07 STAR ENERGY CORP NV 5.02 06/15/07 STEREO VISION ENTERTAINMENT INC 5.02 06/18/07 SUPERIOR BANCORP DE 8.01,9.01 06/19/07 Synutra International, Inc. DE 1.01,3.02,9.01 06/15/07 T REIT INC VA 2.01,7.01,9.01 06/14/07 T REIT INC VA 7.01,9.01 06/19/07 TECH LABORATORIES INC NJ 4.01,9.01 06/13/07 TECHNOCONCEPTS, INC. CO 1.01,9.01 06/13/07 TELEPHONE & DATA SYSTEMS INC /DE/ DE 8.01,9.01 06/19/07 TELEPHONE & DATA SYSTEMS INC /DE/ DE 2.02,3.01,8.01,9.01 06/19/07 TELOS CORP MD 5.02 06/18/07 THINK PARTNERSHIP INC NV 5.02,9.01 06/15/07 THORNBURG MORTGAGE INC MD 5.03,9.01 06/18/07 TRANSMERIDIAN EXPLORATION INC DE 1.01,7.01,9.01 06/18/07 TRESTLE HOLDINGS, INC. DE 1.01 06/18/07 TREX CO INC DE 1.01,1.02,2.03,9.01 06/18/07 TRIBEWORKS INC DE 1.01,2.03,3.02,9.01 06/15/07 TRUMP ENTERTAINMENT RESORTS, INC. DE 5.02,9.01 06/13/07 TURBOCHEF TECHNOLOGIES INC DE 4.02,9.01 06/13/07 TURBODYNE TECHNOLOGIES, INC NV 7.01,9.01 06/19/07 UAL CORP /DE/ DE 9.01 06/19/07 UNITED AIR LINES INC DE 9.01 06/19/07 UNITED HERITAGE CORP UT 3.01,8.01,9.01 06/13/07 UNITED STATES STEEL CORP DE 8.01,9.01 06/19/07 UNIVERSAL ENERGY CORP. 7.01,9.01 06/18/07 USA Uranium Corp. NV 1.01,5.02,5.03,9.01 06/18/07 VENDINGDATA CORP NV 8.01 06/18/07 VERIDIGM, INC. DE 5.02 06/13/07 Voyager Petroleum, Inc. NV 3.02,8.01,9.01 06/18/07 Vyteris Holdings (Nevada), Inc. NV 1.01 06/19/07 WELLS FARGO & CO/MN DE 9.01 06/19/07 WIND ENERGY AMERICA INC. MN 4.01,9.01 05/12/07 AMEND WIRELESS RONIN TECHNOLOGIES INC MN 1.01,9.01 06/13/07 WNC Housing Tax Credit Fund VI, L.P., CA 8.01,9.01 06/06/07 WOODWARD GOVERNOR CO DE 8.01,9.01 06/19/07 ZIOPHARM ONCOLOGY INC 5.02,9.01 06/18/07 ZIPREALTY INC 5.02,7.01,9.01 06/13/07