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SEC NEWS DIGEST
Issue 2007-164 August 24, 2007
ENFORCEMENT PROCEEDINGS
SEC FILES SETTLED BOOKS AND RECORDS AND INTERNAL CONTROLS CHARGES
AGAINST TEXTRON INC. FOR IMPROPER PAYMENTS TO IRAQ UNDER THE U.N. OIL
FOR FOOD PROGRAM
On August 23, the Commission filed Foreign Corrupt Practices Act books
and records and internal controls charges against Textron Inc., a
Rhode Island-based industrial equipment company, in the U.S. District
Court for the District of Columbia. The Commission's complaint alleges
that from approximately 2001 through 2003, two of Textron's David
Brown French subsidiaries authorized and made approximately $650,539
in kickback payments in connection with its sale of humanitarian goods
to Iraq under the U.N. Oil for Food Program. The kickbacks were made
in the form of "after-sales service fees," however no bona fide
services were actually rendered. The program was intended to provide
humanitarian relief for the Iraqi population, which faced severe
hardship under international trade sanctions. Iraq was allowed to
purchase humanitarian goods through a U.N. escrow account. However,
according to the complaint, the kickbacks paid by Textron's
subsidiaries bypassed the escrow account and were instead paid by
third parties to Iraqi-controlled accounts. The contracts submitted to
the U.N. did not disclose that the cost of the illicit payments were
included in the inflated contract price. The complaint also alleges
that Textron's subsidiaries made illicit payments of $114,995 to
secure thirty-six transactions in the United Arab Emirates,
Bangladesh, Indonesia, Egypt, and India from 2001 to 2005.
According to the Commission's complaint:
Textron subsidiaries David Brown Guinard Pumps S.A.S. and David Brown
Transmissions France S.A. made $1,936,926 in profits on Oil for Food
contracts that involved illicit after-sales service fees (ASSF). DB
Guinard Pumps obtained three Oil for Food contracts that were inflated
by ten percent to cover the cost of secret ASSFs that it had agreed to
make in undisclosed side letters with Iraq. Management approved ASSFs
of approximately $83,000 to be funneled to Iraq through a Lebanese
consultant. When the goods were held up at the Iraqi border on one
contract, the Lebanese consultant provided DB Guinard Pumps with bank
records showing that the ASSF payment was made on the company's behalf
into a Lebanese bank account in the name of an Iraqi individual for
the benefit of the Iraqi ministry. DB Transmissions France obtained
ten Oil for Food contracts that were also inflated by ten percent to
cover the cost of secret ASSFs. DB Transmissions France's Export Sales
Manager noted in an internal memorandum that DB Transmissions France
wishes "to avoid any written agreement [concerning the ASSF] with
client side" and "[i]f written document cannot be avoided, this must
remain highly confidential." He also noted that he discussed this
issue with French management and received approval from his superiors
to include the amount of the ASSF in the inflated contract price
submitted to the U.N. Management approved ASSF payments of
approximately $567,000 to be funneled to Iraq through a Jordanian
consultant.
Textron's David Brown subsidiaries entered into thirty-six
transactions involving illicit payments totaling $114,995.20 in
countries other than Iraq. The payments were similar to the ASSF
payments made on Oil for Food contracts because no bona fide services
were actually performed and the payments were made to secure
contracts. In the United Arab Emirates, subsidiaries paid $20,429 to
employees of two government-owned gas companies, GASCO and ZADCO.
$16,342 was paid to two "friends" employed by a Bangladesh government-
owned fertilizer company. In Indonesia, a company representative was
paid $149,000 of a $321,171 contract to perform after-sales services.
Of the $149,000 paid to the representative, $10,000 went to a
procurement official of a government-owned company, Pertamina to
sponsor a golf tournament with very little documentation to show what
the representative actually did with the remainder. Finally, $13,354
was paid to a government customer in Egypt, and $51,870 was paid to a
non-government customer in India to secure business.
Textron knew or was reckless in not knowing that kickbacks were paid
in connection with all of these transactions. Textron failed to
maintain an adequate system of internal controls to detect and prevent
the payments. Textron's French subsidiaries both failed to enter into
signed agreements with their consultants despite Textron's
requirements that they do so, and management of the subsidiaries
failed to report known transgressions to higher level managers.
Further, although Textron knew of endemic corruption problems in the
Middle East, it appeared to take on faith, without adequate confirming
steps, that its managers and employees were exercising their duties to
manage and comply with compliance issues. Textron's accounting for its
Oil for Food transactions failed properly to record the nature of the
company's payments. In twelve transactions, a portion of the
subsidiaries' sale price for goods to Iraq constituted ASSFs, which
were characterized on the books and records as commissions. The
illicit payments made in non-Iraq countries were also incorrectly
characterized as commissions and consultation fees.
Textron, without admitting or denying the allegations in the
Commission's complaint, consented to the entry of a final judgment
permanently enjoining it from future violations of Sections
13(b)(2)(A) and 13(b)(2)(B) of the Securities Exchange Act of 1934,
ordering it to disgorge $2,284,579 in profits, plus $450,461.68 in
pre-judgment interest, and to pay a civil penalty of $800,000. Textron
is also ordered to comply with certain undertakings regarding its
Foreign Corrupt Practices Act compliance program. Textron will also
pay a $1,150,000 fine pursuant to a non-prosecution agreement with the
U.S. Department of Justice, Fraud Section.
The Commission considered remedial acts promptly undertaken by
Textron, which self-reported, and cooperation afforded the Commission
staff in its continuing investigation. The Commission acknowledges the
assistance of the Department of Justice, Fraud Section and the United
Nations Independent Inquiry Committee. [SEC v. Textron Inc., Civil
Action No. 07 CV 01505, D.D.C., CKK] (LR-20251)
INVESTMENT COMPANY ACT RELEASES
ALLIANZ RCM GLOBAL ECOTRENDS FUND, ET AL.
A notice has been issued giving interested persons until Sept. 17,
2007, to request a hearing on an application filed by Allianz RCM
Global EcoTrends Fund, et al. for an order under Section 6(c) of the
Investment Company Act for an exemption from Sections 18(c) and 18(i)
of the Act, under Sections 6(c) and 23(c)(3) of the Act for an
exemption from Rule 23c-3 under the Act, and an order pursuant to
Section 17(d) and Rule 17d-1 under the Act. The order would permit
certain registered closed-end management investment companies to issue
multiple classes of shares and to impose asset-based distribution fees
and early withdrawal charges. (Rel. IC-27936 - August 23)
SELF-REGULATORY ORGANIZATIONS
PROPOSED RULE CHANGES
The Chicago Board Options Exchange filed a proposed rule change (SR-
CBOE-2007-88) pursuant to Section 19(b)(1) of the Securities Exchange
Act of 1934 to amend its rule regarding the Hybrid Opening System
opening rotations. Publication is expected in the Federal Register
during the week of August 27. (Rel. 34-56302)
A proposed rule change (SR-ISE-2007-74), as modified by Amendment No.
1, relating to an extension of the Penny Pilot Program has been filed
by the International Securities Exchange under Section 19(b)(2) of the
Securities Exchange Act of 1934. Publication is expected in the
Federal Register during the week of August 27. (Rel. 34-56306)
A proposed rule change (SR-Amex-2007-96) relating to an extension of
the Options Penny Quoting Pilot Program has been filed by the American
Stock Exchange under Section 19(b)(2) of the Securities Exchange Act
of 1934. Publication is expected in the Federal Register during the
week of August 27. (Rel 34-56307)
JOINT INDUSTRY PLANS
ORDER APPROVING THE NINTH CHARGES AMENDMENT TO THE SECOND RESTATEMENT
OF THE CONSOLIDATED TAPE ASSOCIATION PLAN
The Commission approved an amendment to the Consolidated Tape
Association ("CTA") Plan (SR-CTA-2007-01), submitted under Rule 608 of
the Securities Exchange Act of 1934 by the CTA, to impose a limit on
the maximum amount that any entity is required to pay for any calendar
month's charge for broadcast, cable or satellite television
distribution of a Network A ticker. Publication is expected in the
Federal Register during the week of August 27. (Rel. 34-56304)
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:
<publicinfo@sec.gov>. In most cases, this information is also
available on the Commission's website: <www.sec.gov>.
S-3ASR LIFE TIME FITNESS INC, 6442 CITY WEST PARKWAY, STE 300, EDEN PRAIRIE,
MN, 55344, 0 ($0.00) Equity, (File 333-145641 - Aug. 23) (BR. 05B)
S-8 TRINTECH GROUP PLC, TRINTECH BUILDING,
SOUTH COUNTY BUSINESS PARK LEOPARDSTOWN, DUBLIN 18 IRELAND, L2, 00000,
2,600,000 ($10,452,000.00) Equity, (File 333-145642 - Aug. 23) (BR. 03B)
S-3 GANDER MOUNTAIN CO, 4567 AMERICAN BLVD., MINNEAPOLIS, MN, 55437,
0 ($59,094,946.00) Equity, (File 333-145643 - Aug. 23) (BR. 02B)
S-8 Amish Naturals, Inc., 8224 COUNTY RD 245,, HOLMESVILLE, OH, 44633,
(330) 674-0998 - 8,200,000 ($13,940,000.00) Equity, (File 333-145648 -
Aug. 23) (BR. 04B)
S-3ASR GENERAL GROWTH PROPERTIES INC, 110 N WACKER DRIVE, STE 3100, CHICAGO,
IL, 60606, 3129605000 - 17,470,360 ($859,891,120.00) Equity,
(File 333-145649 - Aug. 23) (BR. 08B)
S-8 ALLEGHENY TECHNOLOGIES INC, 1000 SIX PPG PLACE, PITTSBURGH, PA, 15222,
4123942800 - 3,000,000 ($252,930,000.00) Equity, (File 333-145651 -
Aug. 23) (BR. 06A)
S-4 CHITTENDEN CORP /VT/, TWO BURLINGTON SQ P O BOX 820,
C/O STOCKHOLDER RELATIONS, BURLINGTON, VT, 05401, 8026584000 -
3,325,589 ($108,987,909.00) Equity, (File 333-145652 - Aug. 23)
(BR. 07A)
S-8 ANGEION CORP/MN, 350 OAK GROVE PARKWAY, ST PAUL, MN, 55127,
651-484-4874 - 0 ($1,547,500.00) Equity, (File 333-145653 - Aug. 23)
(BR. 10A)
SB-2 FRANKY INTERACTIVE CORP., 2620 REGATTA DRIVE, SUITE 102, LAS VEGAS, NV,
89128, (702) 869-0099 - 3,529,175 ($705,835.00) Equity,
(File 333-145654 - Aug. 23) (BR. )
SB-2 PAYMENT DATA SYSTEMS INC, 12500 SAN PEDRO, SUITE 120, SAN ANTONIO, TX,
78216, 2102494100 - 15,000,000 ($1,350,000.00) Equity,
(File 333-145656 - Aug. 23) (BR. 11C)
S-3 Calumet Specialty Products Partners, L.P., 2780 WATERFRONT,
PARKWAY E. DRIVE, SUITE 200, INDIANAPOLIS, IN, 46214, 317-328-5660 -
0 ($750,000,000.00) Non-Convertible Debt, (File 333-145657 - Aug. 23)
(BR. 04B)
S-4 FIRST KEYSTONE CORP, 111 W FRONT ST, BERWICK, PA, 18603,
570-752-3671 EXT 173 - 0 ($18,844,431.00) Equity, (File 333-145658 -
Aug. 23) (BR. 07B)
SB-2 N8 CONCEPTS, INC., 1869 W. LITTLETON BLVD., LITTLETON, CO, 80120,
303-738-8994 - 1,500,000 ($112,500.00) Equity, (File 333-145659 -
Aug. 23) (BR. )
S-8 ELECTRONIC GAME CARD INC, 712 FIFTH AVENUE, 19TH FLOOR, NEW YORK, NY,
10019, 646-723-8936 - 1,592,971 ($764,626.00) Equity,
(File 333-145660 - Aug. 23) (BR. 06B)
S-8 ORTHOFIX INTERNATIONAL N V, 7 ABRAHAM DE VEERSTRAAT, CURACAO,
NETHERLANDS ANTILLES, P8, 00000, 800,000 ($37,936,000.00) Equity,
(File 333-145661 - Aug. 23) (BR. 10C)
SB-2 NATIONAL REALTY & MORTGAGE INC, C/O DAQING SUNWAY TECHNOLOGY CO., LTD.,
DAQING HI-TECH INDUSTRY DEVELOPMENT ZONE, DAQING, HELONGJIANG,, F4,
163316, 3056666565 - 4,962,971 ($99,259.42) Equity, (File 333-145662 -
Aug. 23) (BR. 06C)
S-8 Hana Biosciences Inc, 7000 SHORELINE COURT, SUITE 370,
SOUTH SAN FRANCISCO, CA, 94080, 6505886404 -
3,000,000 ($3,840,000.00) Equity, (File 333-145663 - Aug. 23) (BR. 01A)
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:
<publicinfo@sec.gov>. In most cases, this information is also
available on the Commission's website: <www.sec.gov>.
STATE
NAME OF ISSUER CODE 8K ITEM NO. DATE COMMENT
-------------------------------------------------------------------------------------------------------
4309 Inc DE 5.02 08/17/07
ACCELLENT INC 5.02 08/23/07
ACCREDITED HOME LENDERS HOLDING CO DE 5.02,8.01,9.01 08/17/07
Accredited Mortgage Loan REIT Trust MD 5.02,8.01,9.01 08/17/07
ACTIVANT SOLUTIONS INC /DE/ DE 1.01,2.01,2.03,9.01 08/17/07
ADUDDELL INDUSTRIES INC CO 1.02,9.01 08/23/07
ADVANCED MICRO DEVICES INC DE 5.02,9.01 08/22/07
AEROPOSTALE INC 7.01,9.01 08/23/07
AEROSONIC CORP /DE/ DE 1.01,2.03,9.01 08/17/07
AGILENT TECHNOLOGIES INC DE 5.02,9.01 08/21/07
ALASKA AIR GROUP INC DE 7.01 08/23/07
ALDILA INC DE 4.01 08/23/07
Aleris International, Inc. DE 7.01,9.01 08/23/07
ALICO INC FL 5.02,9.01 08/23/07
Alternative Loan Trust 2007-HY9 DE 8.01,9.01 07/31/07 AMEND
AMERICAN CAMPUS COMMUNITIES INC MD 1.01,5.02,9.01 08/20/07
AMERICAN COMMERCIAL LINES INC. DE 1.01,8.01,9.01 08/17/07
AMERICAN EAGLE OUTFITTERS INC DE 2.02,9.01 08/21/07
AMERICAN STATES WATER CO CA 8.01 08/22/07
ANHEUSER-BUSCH COMPANIES, INC. DE 8.01,9.01 08/21/07
ANTHRACITE CAPITAL INC MD 7.01 08/23/07
API Nanotronics Corp. DE 2.02,9.01 08/22/07
APPLE HOSPITALITY FIVE INC VA 2.02,9.01 08/23/07
Apple REIT Seven, Inc. VA 2.02,9.01 08/23/07
APPLE REIT SIX INC 2.02,9.01 08/23/07
APPLIED MATERIALS INC /DE DC 7.01,9.01 08/23/07
ARCH CHEMICALS INC VA 5.02 08/17/07
Argo Group International Holdings, Lt 5.02,9.01 08/17/07
AspenBio Pharma, Inc. CO 7.01,8.01,9.01 08/23/07
ASTRO MED INC /NEW/ RI 2.02,9.01 08/22/07
ATMEL CORP DE 5.02,9.01 07/25/07 AMEND
ATMOSPHERIC GLOW TECHNOLOGIES INC DE 2.04 08/19/07
AUTODESK INC DE 1.01,2.03,9.01 08/17/07
BAKBONE SOFTWARE INC 2.02,5.02,9.01 08/01/07
BANK OF AMERICA CORP /DE/ DE 8.01,9.01 08/20/07
BARNES & NOBLE INC DE 2.02,9.01 08/23/07
Bear Stearns Asset Backed Securities 9.01 01/17/07 AMEND
bebe stores, inc. CA 2.02,9.01 08/23/07
BEIJING MED PHARM CORP 1.01,8.01,9.01 08/17/07
BIOPURE CORP DE 2.02,9.01 08/23/07
BLAST ENERGY SERVICES, INC. CA 1.01,9.01 08/23/07
BON TON STORES INC PA 2.02,9.01 08/23/07
BORLAND SOFTWARE CORP DE 5.02 08/22/07
BOSTON SCIENTIFIC CORP DE 1.01,9.01 08/17/07
BRAVO RESOURCE PARTNERS LTD 5.02,9.01 08/22/07
BROCADE COMMUNICATIONS SYSTEMS INC DE 2.02,9.01 08/23/07
BSD MEDICAL CORP DE 7.01,9.01 08/23/07
BUCKLE INC NE 2.02,9.01 08/23/07
C & F FINANCIAL CORP VA 8.01,9.01 08/22/07
CAPITAL ALLIANCE INCOME TRUST REAL ES DE 5.02 08/20/07
CAPSOURCE FINANCIAL INC CO 1.01,2.03,9.01 08/17/07
CASUAL MALE RETAIL GROUP INC DE 2.02,9.01 08/23/07
CATUITY INC DE 3.01,9.01 08/23/07
CBS CORP DE 5.02,9.01 08/17/07
CEC ENTERTAINMENT INC KS 2.03,9.01 08/22/07
CELGENE CORP /DE/ DE 5.02,9.01 08/22/07
CENTRAL EUROPEAN MEDIA ENTERPRISES LT 1.01,2.03 08/22/07
CERAGENIX PHARMACEUTICALS, INC. DE 7.01,9.01 08/22/07
Chaparral Steel CO DE 8.01 08/23/07
CHILDRENS PLACE RETAIL STORES INC 2.02,9.01 08/23/07
CHINA RECYCLING ENERGY CORP 1.01,3.02,5.03,9.01 08/22/07
CHL Mortgage Pass-Through Trust 2007- DE 7.01,9.01 07/17/07
CIRCUIT CITY STORES INC VA 5.02,5.03,9.01 08/23/07
CITIZENS COMMUNICATIONS CO DE 8.01,9.01 08/23/07
CITIZENS INC CO 8.01,9.01 08/21/07
COHERENT INC DE 2.04,9.01 08/17/07
COLOR KINETICS INC DE 8.01,9.01 08/22/07
COMMERCIAL NATIONAL FINANCIAL CORP /P PA 5.05 08/22/07
COMMODORE APPLIED TECHNOLOGIES INC DE 7.01,9.01 08/28/06
COMMUNITY CAPITAL BANCSHARES INC 5.03,9.01 08/20/07
COMMUNITY CAPITAL CORP /SC/ SC 8.01 08/23/07
Con-way Inc. DE 2.01,7.01,9.01 08/23/07
COOPER COMPANIES INC DE 5.02,9.01 08/21/07
COSI INC DE 5.02 08/17/07
COUNTRYWIDE FINANCIAL CORP DE 7.01,9.01 08/22/07
CRAFTMADE INTERNATIONAL INC DE 7.01,9.01 08/23/07
CT COMMUNICATIONS INC /NC NC 8.01,9.01 08/23/07
CUBIC ENERGY INC TX 5.02,9.01 08/23/07
CYBERLUX CORP NV 8.01,9.01 08/23/07
DADE BEHRING HOLDINGS INC DE 5.02,9.01 08/17/07
DCAP GROUP INC DE 5.02,8.01,9.01 08/17/07
DCAP GROUP INC DE 8.01,9.01 08/20/07
DEB SHOPS INC PA 2.02,9.01 08/23/07
DECORATOR INDUSTRIES INC PA 5.02,9.01 08/20/07
DEL GLOBAL TECHNOLOGIES CORP NY 8.01,9.01 08/22/07
DELCATH SYSTEMS INC DE 5.02,9.01 08/17/07
Delek US Holdings, Inc. 1.01,2.01,8.01,9.01 08/20/07
DELTA FINANCIAL CORP DE 2.05,9.01 08/23/07
DENDREON CORP DE 1.01,9.01 08/22/07
Dividend Capital Total Realty Trust I MD 1.02,9.01 08/17/07
DOW JONES & CO INC DE 5.02 08/22/07
EDUCATION MANAGEMENT CORPORATION 2.02,9.01 08/22/07
ENCYSIVE PHARMACEUTICALS INC DE 1.01,9.01 08/20/07
EQUUS TOTAL RETURN, INC. DE 8.01,9.01 08/23/07
eSavingsStore.com, Inc. NV 1.01 08/18/07
Exousia Advanced Materials, Inc. TX 4.01,9.01 08/13/07 AMEND
EXPONENT INC DE 5.02 08/23/07
EXPRESS SCRIPTS INC DE 7.01 08/22/07
EXTERRAN ENERGY SOLUTIONS, L.P. DE 1.01,1.02,2.04,5.03,9.01 08/17/07
EXTERRAN HOLDINGS INC. DE 1.01,1.02,2.03,2.04,5.02,5.05, 08/17/07
8.01,9.01
FARMERS CAPITAL BANK CORP KY 8.01,9.01 08/23/07
Federal Home Loan Bank of Atlanta X1 2.03 08/20/07
Federal Home Loan Bank of Boston X1 2.03 08/21/07
Federal Home Loan Bank of Chicago X1 5.02 08/17/07
Federal Home Loan Bank of Cincinnati X1 2.03,9.01 08/20/07
Federal Home Loan Bank of Dallas 2.03 08/20/07
Federal Home Loan Bank of Des Moines X1 2.03,9.01 08/20/07
Federal Home Loan Bank of Pittsburgh PA 2.03,9.01 08/20/07
Federal Home Loan Bank of San Francis X1 2.03 08/20/07
Federal Home Loan Bank of Seattle 2.03 08/23/07
Federal Home Loan Bank of Topeka 2.03 08/20/07
FELLOWS ENERGY LTD NV 4.02 08/21/07
FIDELITY SOUTHERN CORP GA 1.01,2.03,9.01 08/20/07
FLEXSTEEL INDUSTRIES INC MN 2.02,9.01 08/22/07
FOOT LOCKER INC NY 2.02,9.01 08/22/07
GALAXY ENERGY CORP CO 2.03,9.01 08/22/07
GameStop Corp. DE 2.02,9.01 08/23/07
GAP INC DE 1.01,2.02,7.01,9.01 08/22/07
GENCOR INDUSTRIES INC DE 2.02,9.01 08/23/07
GENEREX BIOTECHNOLOGY CORP DE 5.02,9.01 08/17/07
Genpact LTD D0 7.01,9.01 08/21/07
GEORGIA POWER CO GA 8.01,9.01 08/23/07
Global Electronic Recovery Corp. NV 5.02 08/23/07
GOLDEN GRAIN ENERGY 8.01 08/20/07
GRAPHIC PACKAGING CORP DE 8.01 08/22/07
GREAT LAKES BANCORP, INC. DE 5.02,9.01 08/22/07
GREENLEAF FOREST PRODUCTS, INC. NV 2.01,3.02,4.01,5.01,5.02,5.03, 08/17/07
5.06,9.01
GREENS WORLDWIDE INC AZ 1.01,2.03,3.02,5.01,5.02,5.03, 08/17/07
9.01
GRYPHON GOLD CORP NV 7.01 08/23/07
HALLMARK FINANCIAL SERVICES INC NV 7.01,9.01 08/23/07
HANDHELD ENTERTAINMENT, INC. DE 5.02 08/21/07
HANOVER COMPRESSOR CO / DE 1.02,2.01,2.04,3.01,3.03,5.01, 08/17/07
5.02,5.03,9.01
HANOVER EQUIPMENT TRUST 2001A DE 2.04,9.01 08/17/07
HANOVER EQUIPMENT TRUST 2001B 2.04,9.01 08/17/07
Harcom Productions, Inc. OK 4.01,9.01 08/22/07
HARLEYSVILLE NATIONAL CORP PA 1.01,2.03,9.01 08/23/07
HERITAGE BANKSHARES INC /VA VA 8.01,9.01 08/22/07
HERITAGE FINANCIAL CORP /WA/ WA 5.02,7.01,9.01 08/22/07
HEXCEL CORP /DE/ DE 5.02 08/17/07
HIBBETT SPORTS INC 2.02,7.01,9.01 08/23/07
Honda Auto Receivables 2007-3 Owner T CA 8.01,9.01 08/23/07
HORIZON OFFSHORE INC DE 7.01,9.01 08/23/07
HORMEL FOODS CORP /DE/ DE 7.01,9.01 08/23/07
HORMEL FOODS CORP /DE/ DE 2.02,9.01 08/23/07
Horsehead Holding Corp 2.02,9.01 08/23/07
HUNGARIAN TELEPHONE & CABLE CORP DE 2.02,7.01,9.01 08/23/07
HYDROGEN ENGINE CENTER, INC. NV 9.01 08/22/07
IA GLOBAL INC DE 8.01,9.01 08/23/07
ICON CASH FLOW PARTNERS L P SEVEN DE 8.01 08/14/07
IDAHO GENERAL MINES INC ID 4.01,9.01 08/21/07
IMARX THERAPEUTICS INC 8.01,9.01 08/23/07
IMCLONE SYSTEMS INC DE 5.02 08/20/07
INCENTRA SOLUTIONS, INC. NV 1.01,2.01,2.03,3.02,9.01 08/17/07
India Globalization Capital, Inc. MD 1.01,9.01 08/20/07
InfoLogix Inc 1.01,9.01 08/20/07
INTAC INTERNATIONAL INC NV 1.01,8.01,9.01 08/23/07
Intcomex, Inc. DE 1.01,9.01 08/17/07
Integrated Management Information, In 3.02 08/15/07
INTERVOICE INC TX 4.01 08/23/07
INTRA ASIA ENTERTAINMENT CORP NV 5.03,9.01 08/20/07
INTRAOP MEDICAL CORP 1.01,3.02,3.03,5.01,5.02,9.01 08/17/07
KEWAUNEE SCIENTIFIC CORP /DE/ DE 2.02,9.01 08/22/07
KINGS ROAD ENTERTAINMENT INC DE 8.01 08/14/07
KYPHON INC DE 2.03,8.01 08/17/07
Lattice INC DE 2.02,9.01 08/21/07
LEGACY RESERVES L P 7.01,9.01 08/23/07
LEGACY RESERVES L P 5.02,9.01 08/23/07
LEHMAN BROTHERS HOLDINGS INC DE 9.01 08/22/07
LEUCADIA NATIONAL CORP NY 8.01,9.01 08/23/07
LGL GROUP INC IN 5.02,9.01 08/17/07 AMEND
LIBERTY PROPERTY TRUST MD 1.01,3.02,5.03,9.01 08/21/07
LOUISIANA-PACIFIC CORP DE 8.01,9.01 08/22/07
LSI INDUSTRIES INC OH 2.02 08/23/07
M&F BANCORP INC /NC/ NC 8.01,9.01 08/23/07
MAF BANCORP INC DE 7.01 08/22/07
MAGNETEK, INC. DE 1.01,5.03,9.01 11/20/06
MARVELL TECHNOLOGY GROUP LTD D0 2.02,9.01 08/23/07
MAXIM INTEGRATED PRODUCTS INC DE 3.01 08/17/07
MECHANICAL TECHNOLOGY INC NY 5.02,9.01 08/17/07
MEDICAL SOLUTIONS MANAGEMENT INC. NV 2.03,5.02,9.01 08/17/07
MEDTRONIC INC MN 5.02 08/23/07
MEGA MEDIA GROUP INC NV 3.02 08/17/07
MENTOR GRAPHICS CORP OR 2.02 08/23/07
Mercantile Bancorp, Inc. DE 2.02,8.01,9.01 08/22/07
MESA OFFSHORE TRUST TX 2.02,9.01 08/23/07
METROMEDIA INTERNATIONAL GROUP INC DE 3.02,5.01,5.02,5.03,9.01 08/22/07
MEXICAN RESTAURANTS INC TX 5.02,9.01 08/17/07
MICRO BIO-MEDICAL WASTE SYSTEMS, INC. NV 5.02,7.01,9.01 08/23/07
MID AMERICA APARTMENT COMMUNITIES INC TN 5.02,9.01 08/23/07
MILESTONE SCIENTIFIC INC/NJ DE 5.02,8.01,9.01 08/22/07
MOLDFLOW CORP 2.02,9.01 08/23/07
Money Tree, Inc. GA 5.02 08/23/07
MONRO MUFFLER BRAKE INC NY 5.02,8.01,9.01 08/21/07
MORGAN STANLEY DEAN WITTER CAPITAL I DE 9.01 08/23/07
MTM Technologies, Inc. NY 1.01,1.02,2.03,3.02,9.01 08/22/07
MULTI FINELINE ELECTRONIX INC 8.01,9.01 08/23/07
NATIONAL OILWELL VARCO INC DE 8.01,9.01 08/22/07
NEKTAR THERAPEUTICS DE 5.02,9.01 08/10/07
NEOMAGIC CORP DE 1.01,3.03,9.01 08/22/07
NETEZZA CORP 2.02,9.01 08/23/07
NETWORK APPLIANCE INC CA 1.01,2.03 08/20/07
New 360 CA 5.03,9.01 08/21/07
New York & Company, Inc. 2.02,9.01 08/23/07
NEWBRIDGE BANCORP NC 8.01,9.01 08/23/07
NEWMONT MINING CORP /DE/ DE 8.01,9.01 08/23/07
NEXMED INC NV 1.02 08/17/07
NORDSON CORP OH 8.01,9.01 08/23/07
NORDSON CORP OH 2.02,9.01 08/23/07
NORDSTROM INC WA 5.02 08/16/07
NORDSTROM INC WA 5.03,8.01,9.01 08/16/07
NOVASTAR FINANCIAL INC MD 1.01,9.01 08/17/07
NU SKIN ENTERPRISES INC DE 5.02,9.01 08/17/07
NUCRYST Pharmaceuticals Corp. A0 5.02,9.01 08/22/07
OMNI ENERGY SERVICES CORP LA 1.01,5.02,9.01 08/07/07
Omrix Biopharmaceuticals, Inc. DE 5.02,9.01 08/19/07
ON2 TECHNOLOGIES, INC. DE 1.01,9.01 05/21/07 AMEND
OneBeacon Insurance Group, Ltd. D0 5.02,9.01 08/22/07
ORBITAL SCIENCES CORP /DE/ DE 1.01,1.02,2.03,9.01 08/17/07
OSAGE BANCSHARES, INC. MD 8.01,9.01 08/23/07
OTTER TAIL CORP MN 1.01,2.03,9.01 08/20/07
PACIFIC SUNWEAR OF CALIFORNIA INC CA 5.02,9.01 08/21/07
PACIFIC SUNWEAR OF CALIFORNIA INC CA 2.02,9.01 08/23/07
PACIFICNET INC DE 2.02,2.04,3.01,9.01 07/31/07
PARTNERRE LTD 7.01,9.01 08/22/07
PATTERSON COMPANIES, INC. MN 2.02,9.01 08/23/07
PAULSON CAPITAL CORP OR 8.01,9.01 08/23/07
PENINSULA GAMING CORP. DE 2.02 08/14/07 AMEND
PERRIGO CO MI 2.02,9.01 08/23/07
PETROLEUM DEVELOPMENT CORP NV 8.01,9.01 08/22/07
PETROLEUM DEVELOPMENT CORP NV 1.01 08/23/07
PINNACLE AIRLINES CORP DE 8.01,9.01 08/21/07
PointStar Entertainment Corp. NV 5.03,7.01,9.01 06/14/07 AMEND
Polypore International, Inc. 8.01 08/17/07
Porter Bancorp, Inc. KY 8.01,9.01 08/23/07
PRINTRONIX INC DE 8.01,9.01 08/23/07
PRO DEX INC CO 1.01,9.01 08/17/07
PROCTER & GAMBLE CO OH 1.01,2.03 08/23/07
ProLink Holdings Corp. DE 2.02,9.01 08/21/07
PROSPECT MEDICAL HOLDINGS INC DE 2.01,9.01 06/01/07 AMEND
QAD INC DE 2.02,9.01 08/23/07
QUANTUM CORP /DE/ DE 1.01,5.03 08/17/07
RAMBUS INC DE 8.01,9.01 08/22/07
ROCKY MOUNTAIN CHOCOLATE FACTORY INC CO 7.01,9.01 08/23/07
RussOil CORP 4.01,9.01 08/22/07
RYERSON INC. DE 1.01,9.01 08/22/07
SANTANDER DRIVE AUTO RECEIVABLES LLC DE 8.01,9.01 08/22/07
SAVANNAH BANCORP INC GA 1.01 08/22/07
SCANSOURCE INC SC 2.02,9.01 08/23/07
SCIVANTA MEDICAL CORP DE 1.01,9.01 08/22/07
SED INTERNATIONAL HOLDINGS INC DE 8.01 08/22/07
Shea Development Corp. 2.01,2.05,9.01 08/17/07
Shea Development Corp. 2.01,3.02,9.01 07/16/07 AMEND
SHILOH INDUSTRIES INC DE 2.02,9.01 08/23/07
SHOE CARNIVAL INC IN 2.02,9.01 08/23/07
SIGN MEDIA SYSTEMS INC 3.02 08/13/07 AMEND
SIGNATURE EYEWEAR INC CA 1.01 08/23/07
SMITHFIELD FOODS INC VA 2.02,9.01 08/23/07
SOLERA HOLDINGS, INC DE 7.01,9.01 08/23/07
SONIC SOLUTIONS/CA/ CA 2.02,9.01 08/23/07
SOTHEBYS DE 2.03,8.01 08/21/07
SOUTH CAROLINA ELECTRIC & GAS CO SC 5.03,9.01 08/21/07
SOUTH SEA ENERGY CORP. 1.01,5.02,9.01 08/17/07
SOUTHCREST FINANCIAL GROUP INC GA 2.02,9.01 08/17/07
Southridge Technology Group, Inc. DE 9.01 08/15/07 AMEND
SPARTAN STORES INC MI 1.01,9.01 08/17/07
STARBUCKS CORP WA 1.01,9.01 08/20/07
Stem Cell Therapy International, Inc. NV 1.01,2.03,3.02,9.01 08/21/07
STRATEGIC HOTELS & RESORTS, INC 8.01,9.01 08/23/07
STRATS SM TRUST FOR BOEING SEC SER 20 8.01,9.01 08/15/07
STRATS SM TRUST FOR DAIMLERCHRYSLER N 8.01,9.01 08/15/07
STRATS SM TRUST FOR Goldman Sachs Cap 8.01,9.01 08/15/07
STRATS SM TRUST FOR GOLDMAN SACHS GRO 8.01,9.01 08/15/07
STRATS SM TRUST FOR JPMORGAN CHASE & 8.01,9.01 08/15/07
STRATS SM TRUST FOR WAL-MART STORES, 8.01,9.01 08/15/07
STRATS(SM) TRUST FOR DOMINION RESOURC 8.01,9.01 08/15/07
STRATS(SM) TRUST FOR GEN ELEC CAP COR 8.01,9.01 08/15/07
STRATS(SM) Trust For Goldman Sachs Ca 8.01,9.01 08/15/07
Sub-Urban Brands, Inc. NV 5.02 08/16/07
SunTrust Acquisition Closed-End Secon DE 2.01,9.01 05/15/07
SYMBION INC/TN DE 8.01,9.01 08/23/07
SYPRIS SOLUTIONS INC DE 5.02 08/17/07
T-3 ENERGY SERVICES INC TX 5.02,9.01 08/23/07
TARRAGON CORP NV 2.04 08/17/07
TARRANT APPAREL GROUP CA 8.01 08/21/07
TECHNOLOGY RESOURCES INC FL 8.01 08/20/07
THERMOENERGY CORP AK 7.01,9.01 08/23/07
THORNBURG MORTGAGE INC MD 2.01 08/17/07
Timberline Resources Corp 2.02,9.01 08/21/07
TOPPS CO INC DE 8.01,9.01 08/22/07
TORO CO DE 2.02,9.01 08/23/07
TransDigm Group INC DE 8.01,9.01 08/20/07
Travelport LTD D0 2.01,7.01,9.01 08/23/07
Triangle Petroleum Corp NV 5.02,9.01 08/17/07
TRICELL INC NV 8.01 08/23/07
Triple Crown Media, Inc. DE 5.03,9.01 08/23/07
TRONOX INC DE 5.02,8.01,9.01 08/08/07
U S ENERGY SYSTEMS INC DE 3.01,9.01 08/17/07
ULTRA CLEAN HOLDINGS INC 5.02 08/23/07
UNITED BANCORP INC /OH/ OH 5.02 08/21/07
UNITED ONLINE INC DE 5.02 08/22/07
UNIVEST CORP OF PENNSYLVANIA PA 8.01,9.01 08/22/07
UPSTREAM BIOSCIENCES INC. NV 1.01,9.01 08/17/07
UROLOGIX INC MN 2.02,5.02,9.01 08/22/07
US DATAWORKS INC NV 1.01,2.03 08/17/07
VALUECLICK INC/CA DE 8.01 08/17/07
VALUEVISION MEDIA INC MN 2.02,9.01 08/22/07
Vella Productions Inc. NV 5.01,5.02,9.01 08/22/07
VISUAL SCIENCES, INC. CA 1.01 08/17/07
WAL MART STORES INC DE 8.01,9.01 08/17/07
Waterbank of America (USA) Inc. UT 8.01,9.01 08/17/07
WCI COMMUNITIES INC 2.02,7.01,9.01 08/22/07
WD 40 CO DE 5.02 08/22/07
Wells Timberland REIT, Inc. MD 1.01 08/23/07
WESTAMERICA BANCORPORATION CA 8.01 08/23/07
WESTLAKE CHEMICAL CORP 5.02 08/17/07
WESTMORELAND COAL CO DE 7.01,9.01 08/22/07
WESTSIDE ENERGY CORP NV 8.01,9.01 08/23/07
WET SEAL INC DE 2.02,9.01 08/23/07
XELR8 HOLDINGS, INC. NV 5.02,8.01,9.01 08/22/07
XETA TECHNOLOGIES INC OK 2.02,9.01 08/22/07
XFONE INC NV 7.01,9.01 08/23/07
YARDVILLE NATIONAL BANCORP NJ 8.01,9.01 08/23/07
ZANE ACQUISITION I INC DE 1.01,2.03,9.01 08/20/07
ZANE ACQUISITION II INC DE 1.01,2.03,9.01 08/20/07
ZipGlobal Holdings, Inc. DE 7.01 08/23/07
http://www.sec.gov/news/digest/2007/dig082407.htm
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