SEC NEWS DIGEST Issue 2007-93 May 15, 2007 COMMISSION ANNOUNCEMENTS RANDALL LEE, SEC REGIONAL DIRECTOR IN LOS ANGELES, TO LEAVE THE COMMISSION Randall R. Lee, the SEC's Regional Director in Los Angeles, announced today that he will leave the Commission at the end of June. Mr. Lee, 45, has not yet accepted another position and said he plans to explore opportunities in the private sector. He was appointed as Regional Director of the Commission's Pacific Regional Office (now known as the Los Angeles Regional Office) in December 2001. As Regional Director, Mr. Lee was responsible for the Commission's enforcement and examination programs in California, Arizona, Nevada, Hawaii, Oregon, Washington, Idaho, Montana, and Alaska during an extraordinarily active time in the SEC's history. He was the first Asian American to head an SEC regional office. "Under Randall's leadership, the L.A. office has halted massive ongoing frauds, exposed corrupt industry practices, held CEOs accountable for their misconduct, and tried some of the Commission's most significant cases," said SEC Chairman Christopher Cox. "Randall demonstrated energetic and creative leadership of one of our largest offices and contributed substantially to improving the working environment at the SEC." SEC Director of Enforcement Linda Chatman Thomsen stated, "Randall Lee is an extraordinarily dedicated public servant and has made significant contributions to the work of the Commission during his tenure. He has brought intelligence, energy and committed leadership to the work of protecting American investors and our securities markets. Randall has been a tireless advocate for diversity within the Enforcement Division and has made outstanding outreach efforts to ensure that all investors, including racial, ethnic and religious communities, are protected from securities fraud." Lori Richards, Director of the SEC's Office of Compliance Inspections and Examinations, added, "Randall has served the Commission with distinction, and has ensured robust examination oversight of regulated securities firms in the Los Angeles region for the benefit of investors. In particular, his work on the Commission's 'Seniors Initiative' to protect and inform senior investors has been exemplary." Mr. Lee said, "It has been a singular privilege to have served America's investors and to have worked with an exceptional group of colleagues in Los Angeles and throughout the Commission during an historic time. I am immensely proud of everything the men and women of the Los Angeles office have accomplished over the past five years. Day in and day out, they dedicate themselves to protecting investors and maintaining fair and efficient markets, and I want to thank them for their extraordinary commitment to the important work of this office and the SEC." Under Mr. Lee's leadership, the Los Angeles office brought numerous high profile and significant enforcement actions, including: * Cases alleging financial reporting and accounting misconduct by Tenet Healthcare and four former senior executives; Gemstar-TV Guide International and its former CEO, president, CFO, and general counsel; 14 former executives of Homestore Inc., including its CEO; Gateway Computers and its former CEO, CFO, and controller; Endocare and its former CEO and CFO; and three top executives of Global Crossing; * Cases involving mutual fund market timing and/or late trading, including actions against the former chairman and a portfolio manager of the PIMCO equity funds, and four former officers of J.B. Oxford & Co., including its general counsel; * An action against the City of San Diego for failing to disclose information about its pension and retiree health care obligations in the sale of municipal bonds - the Commission's first case against a municipality involving pension fund issues; * The SEC's first case to highlight the role of mutual fund administrators in facilitating the use of mutual fund assets by investment advisers to pay marketing expenses, in which BISYS Fund Services paid $21 million for aiding and abetting over two dozen mutual fund advisers in defrauding fund investors; * Actions against KPMG for its audit of Gemstar-TV Guide, and against three former KPMG auditors for altering audit working papers in connection with the Tenet Healthcare audit; and * Numerous emergency actions to shut down fraudulent investment schemes, many of which targeted seniors and/or members of racial, ethnic, and religious groups. Under Mr. Lee's leadership, the Los Angeles staff achieved a number of significant victories at trial, including a jury verdict against the former chairman of the board of trustees of the PIMCO equity funds in the first SEC market-timing case to go to trial; jury verdicts against the former CFO and controller of Gateway Computers for accounting and disclosure fraud; and a verdict against the former CEO of Gemstar-TV Guide, resulting in a judgment against him of more than $22 million. Also during Mr. Lee's tenure, examiners based in Los Angeles inspected hundreds of the nation's registered entities, including broker- dealers, investment advisers, mutual funds, and transfer agents; initiated one of the Commission's inaugural monitoring teams for certain large investment advisers; and led significant risk-targeted examinations to assess potential industry trends and problems. Mr. Lee also dramatically increased the Los Angeles office's investor education and outreach efforts, with a particular emphasis on educating seniors and various minority communities. Mr. Lee devoted significant efforts to enhancing the Commission's commitment to diversity. He founded and served as chair of the Enforcement Division's diversity committee and received the SEC's Equal Employment Opportunity Award in 2004. Before joining the SEC, Mr. Lee was an Assistant United States Attorney in Los Angeles from 1994 to 2001, where he served as a Deputy Chief in the Major Frauds Section of the Criminal Division. Before that, Mr. Lee practiced corporate and securities law at the firm of Munger, Tolles & Olson in Los Angeles. He began his legal career as a law clerk to the Honorable James L. Buckley on the United States Court of Appeals for the District of Columbia Circuit. Before attending law school, he was a corporate finance associate at Bankers Trust Company for three years. Mr. Lee received his B.A. from Yale University in 1983 and his J.D. from the Boalt Hall School of Law, University of California, Berkeley, in 1989, where he graduated Order of the Coif and was an Articles Editor on the California Law Review. (Press Rel. 2007-96) ENFORCEMENT PROCEEDINGS ORDER APPROVING APPLICATION FOR RELIEF FROM A STATUTORY DISQUALIFICATION On May 14, the Commission issued an Order approving the application of the National Association of Securities Dealers, Inc. (NASD), for relief from a statutory disqualification to permit Thomas DeGironimo to associate as an investment company products/variable contracts limited representative with American Portfolios Inc. (American Portfolios), a member of NASD. The Order states that, based on the representations made by NASD and American Portfolios with respect to the supervision of Mr. DeGironimo and the conditions placed on his employment, the Commission will not institute proceedings pursuant to Sections 15(b)(4), 15(b)(6), 19(h)(2), or 19(h)(3) of the Securities Exchange Act of 1934 (Exchange Act), and will not direct NASD to bar the proposed association, as provided in Section 15A(g)(2) of the Exchange Act. (Rel. 34-55757) ADMINISTRATIVE PROCEEDINGS INSTITUTED AGAINST GEORGE FASCIANO On May 15, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934 and Section 203(f) of the Investment Advisers act of 1940, Making Findings, and Imposing Remedial Sanctions (Order) against George B. Fasciano. The Order finds that on April 23, 2007, Fasciano was enjoined from violating Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, by the U.S. District Court for the Northern District of Texas [SEC v. Gann, 3:05-CV0063-L]. The Commission's Complaint alleged that the Defendants engaged in a scheme to defraud hundreds of mutual funds and their shareholders by engaging in deceptive market timing practices on behalf of a single client, a hedge fund adviser. As a result of the Defendants conduct harm was caused to mutual fund companies and their shareholders by diluting the value of the mutual fund shares and increasing the transaction costs associated with the management of mutual funds and Defendants received ill-gotten gains deriving from the conduct alleged. Based on the injunction in the civil action above, the Order provides that Fasciano is barred from association with any broker, dealer, or investment adviser, with a right to reapply for association after two (2) years to the appropriate self-regulatory organization, or if there is none, to the Commission. Fasciano consented to the issuance of the Order without admitting or denying the findings therein, except he admitted the entry of the injunction. Additional information can be found in Litigation Release No. 19027 (Jan. 10, 2005). (Rels. 55763; IA-2603; File No. 3-12636) SEC ADDS DEFENDANT TO PONZI SCHEME CASE, CHARGING FORMER CONSULTANT TO NJ AFFORDABLE HOMES FOR ROLE IN DEFRAUDING INVESTORS The Commission announced that on May 10 the Commission filed an Amended Complaint in SEC v. NJ Affordable Homes, a case pending in the U.S. District Court for the District of New Jersey. The Amended Complaint adds Kenneth Lagonia as a defendant in the Commission's previously filed offering fraud case against NJ Affordable Homes and its president, Wayne Puff. The Amended Complaint alleges that Lagonia, a resident of Manorville, New York, played an integral role in the final years of a Ponzi scheme that defrauded hundreds of NJ Affordable Homes' investors, and made numerous fraudulent misrepresentations and omissions regarding NJ Affordable Home's business and the nature of the securities it was offering. The Amended Complaint alleges that from at least 1999 to Sept. 12, 2005, the day the Commission obtained a temporary restraining order against NJ Affordable Homes and Puff, NJ Affordable Homes sold more than $90 million worth of securities in unregistered offerings to hundreds of investors in New Jersey and other parts of the United States. In selling those securities, NJ Affordable guaranteed investors high rates of return, of 15% and more, based on promises that their money would be used to fund the purchase, renovation, and resale of real property. However, the Defendants failed to disclose to investors that, among other things, the companies' properties were over-valued; that NJ Affordable Homes had a negative net worth and ever-worsening cash flow problems; that money from new investors was being used to fund payments to existing investors; that NJ Affordable Homes' books and records were in disarray and the company could not prepare audited financial statements; and that many of the company's property sales were to straw buyers at inflated prices, generating fictitious revenue and resulting in increased and undisclosed debt obligations to NJ Affordable Homes. [SEC v. NJ Affordable Homes Corp., Wayne Puff and Kenneth Lagonia, Civil Action No. 2:05-CV-04403 (JLL) (D.N.J.)] (LR-20116) SELF-REGULATORY ORGANIZATIONS APPROVAL OF PROPOSED PLAN FOR ALLOCATION OF REGULATORY RESPONSIBILITIES PURSUANT TO RULE 17d-2 The Commission approved and declared effective a proposed plan for allocation of regulatory responsibilities pursuant to Rule 17d-2 under the Securities Exchange Act of 1934 (File No. 4-536) submitted by the Chicago Board Options Exchange and the National Association of Securities Dealers. Publication is expected in the Federal Register during the week of May 21. (Rel. 34-55755) PROPOSED RULE CHANGE The American Stock Exchange filed a proposed rule change (SR-Amex- 2007-42), as modified by Amendment No. 1, under Section 19(b)(1) of the Securities Exchange Act of 1934 relating to an amendment to a member applicant's letter of reference requirement. Publication is expected in the Federal Register during the week of May 21. (Rel. 34- 55756) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change (SR-CBOE-2007-43) filed by the Chicago Board Options Exchange relating to the extension of the pilot period applicable to CBOE's listing and trading of options on the iShares MSCI Emerging Markets Index Fund has become effective pursuant to 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. 34-55758) 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: . SB-2 AUROR CAPITAL CORP, 2466 WEST 12TH AVENUE, VANCOUVER, A1, V6K 2P1, 604-734-3523 - 2,116,500 ($211,650.00) Equity, (File 333-142895 - May. 14) (BR. 04) S-4 PNA Group, Inc., 400 NORTHRIDGE ROAD, SUITE 850, ATLANTA, GA, 30350, (770) 641-6460 - 0 ($250,000,000.00) Non-Convertible Debt, (File 333-142896 - May. 14) (BR. 05A) S-1 ENSIGN GROUP, INC, 27101 PUERTA REAL, SUITE 450, MISSION VIEJO, CA, 92691, (949) 487-9500 - 0 ($95,000,000.00) Equity, (File 333-142897 - May. 14) (BR. 11) F-3ASR BANCOLOMBIA SA, CARRERA 52 #50-20, CALLE 50 #51-66, MEDELLIN, F8, 00000, 5745108866 - 0 ($0.00) Other, (File 333-142898 - May. 14) (BR. 07A) F-6 LDK Solar Co., Ltd., HIGH-TECH INDUSTRIAL PARK, XINYU CITY, JIANGXI PROVINCE, F4, 215128, 86 790 686-0171 - 0 ($5,000,000.00) ADRs/ADSs, (File 333-142899 - May. 14) (BR. 10B) S-3ASR XEROX CORP, 800 LONG RIDGE RD, P O BOX 1600, STAMFORD, CT, 06904-1600, 2039683000 - 0 ($0.00) Unallocated (Universal) Shelf, (File 333-142900 - May. 14) (BR. 03A) S-1 UPEK INC, 0 ($86,250,000.00) Equity, (File 333-142901 - May. 14) (BR. 03) S-8 Grant Life Sciences, Inc., 1787 EAST FT. UNION BLVD., SUITE 202, SALT LAKE CITY, UT, 84121, (801) 261-8736 - 2,075,000 ($64,428.75) Equity, (File 333-142904 - May. 14) (BR. 01A) S-1 MonoSol Rx, Inc., 30 TECHNOLOGY DRIVE, WARREN, NJ, 07059, (732) 564-5000 - 0 ($86,250,000.00) Equity, (File 333-142905 - May. 14) (BR. ) S-8 Fortress International Group, Inc., 9841 BROKEN LAND PARKWAY, COLUMBIA, MD, 21046, (410) 312-9988 - 2,100,000 ($11,571,000.00) Equity, (File 333-142906 - May. 14) (BR. 08C) SB-2 Pop Starz Records, Inc., 5030 CHAMPION BLVD., # 227, BOCA RATON, FL, 33496, 3054079052 - 4,905,200 ($49,052.00) Equity, (File 333-142907 - May. 14) (BR. ) SB-2 Trip Tech Inc, 12841 JONES ROAD, SUITE 208, HOUSTON, TX, 77070, 614-306-2938 - 2,190,000 ($54,750.00) Equity, (File 333-142908 - May. 14) (BR. 05) S-8 CONTINAN COMMUNICATIONS, INC., 11601 WILSHIRE BLVD #2030, LOS ANGELES, CA, 90025, 310-439-3119 - 2,500,000 ($1,290,000.00) Equity, (File 333-142909 - May. 14) (BR. 04C) N-2 Kiewit Investment Fund LLLP, 73 TREMONT STREET, BOSTON, MA, 02108, 800-443-4306 - 0 ($50,000,000.00) Limited Partnership Interests, (File 333-142910 - May. 14) (BR. 22) SB-2 STI GROUP INC, 30950 RANCHO VIEJO ROAD, SUITE 120, SAN JUAN CAPISTRANO, CA, 92675, 949 373 7280 - 132,000,000 ($3,300,000.00) Equity, (File 333-142911 - May. 14) (BR. ) S-8 INTRAOP MEDICAL CORP, 570 DEL REY AVENUE, SUNNYVALE, CA, 94085, 4086361020 - 3,597,000 ($1,584,820.00) Equity, (File 333-142912 - May. 14) (BR. 10B) SB-2 Cygnus, Inc., 1501 NEWKIRK AVENUE, BROOKLYN, NY, 11226, 718-469-3510 - 1,000,000 ($1,000,000.00) Equity, (File 333-142913 - May. 14) (BR. ) S-8 WILLIS LEASE FINANCE CORP, 2320 MARINSHIP WAY, STE 300, SAUSALITO, CA, 94965, 4153315281 - 0 ($22,640,000.00) Equity, (File 333-142914 - May. 14) (BR. 06C) SB-2 DonTech Waste Services Inc., C/O AMERICAN UNION SECURITIES, INC., 100 WALL STREET, 15TH FLOOR, NEW YORK, NY, 10005, 212-232-01020 - 13,220,843 ($31,730,023.00) Equity, (File 333-142916 - May. 14) (BR. ) S-8 ATRION CORP, ONE ALLENTOWN PARKWAY, ALLEN, TX, 75002, 9723909800 - 92,500 ($8,462,825.00) Equity, (File 333-142917 - May. 14) (BR. 10A) S-8 INTERVOICE INC, 17811 WATERVIEW PKWY, DALLAS, TX, 75252, 9724548000 - 0 ($7,652,660.00) Equity, (File 333-142918 - May. 14) (BR. 11B) S-8 AMERIRESOURCE TECHNOLOGIES INC, 3440 E. RUSSELL ROAD, SUITE 217, LAS VEGAS, NV, 89120, 702-214-4245 - 125,000,000 ($635,000.00) Equity, (File 333-142919 - May. 14) (BR. 08C) N-2 CORNERSTONE PROGRESSIVE RETURN FUND, C/O BEAR STEARNS FUND MANAGEMENT, 383 MADISON AVENUE, 23RD FLOOR, NEW YORK, NY, 10179, 212-272-3550 - 50,000 ($750,000.00) Other, (File 333-142920 - May. 14) (BR. ) S-1 STIRLING ACQUISITION CORP, 914 CURLEW ROAD, SUITE 403, DUNEDIN, FL, 34698, 727-683-9573 - 14,600,000 ($1,460,000.00) Equity, (File 333-142921 - May. 14) (BR. ) S-1 POINT ACQUISITION CORP, 12890 HILLTOP ROAD, ARGYLE, TX, 76226, 972-233-0300 - 7,437,565 ($21,568,938.50) Equity, (File 333-142922 - May. 14) (BR. 09) SB-2 NeoStem, Inc., 420 LEXINGTON AVENUE, SUITE 450, NEW YORK, NY, 10170, 212-584-4171 - 0 ($17,238,500.00) Equity, (File 333-142923 - May. 14) (BR. 01C) N-2 NEW AMERICA HIGH INCOME FUND INC, 6172636400 - 0 ($76,091,220.00) Equity, (File 333-142924 - May. 14) (BR. 22) S-3 IDAHO GENERAL MINES INC, 10 N. POST STREET, SUITE 610, SPOKANE, WA, 99201, 509 838 1213 - 0 ($78,571,492.00) Equity, (File 333-142925 - May. 14) (BR. 04C) S-1 Power Medical Interventions, Inc., 2021 CABOT BOULEVARD WEST, LANGHORNE, PA, 19047, 267.775.8100 - 0 ($100,000,000.00) Other, (File 333-142926 - May. 14) (BR. ) S-8 RAPTOR NETWORKS TECHNOLOGY INC, 1241 E. DYER ROAD, SUITE 150, SANTA ANA, CA, 92705, (949) 623-9300 - 3,000,000 ($4,860,000.00) Equity, (File 333-142927 - May. 14) (BR. 03B) SB-2 MINNERGY LLC, 4455 THEURER BOULEVARD, WINONA, MN, 55987, 507-858-0022 - 0 ($83,000,000.00) Other, (File 333-142928 - May. 14) (BR. ) S-8 PeopleSupport, Inc., 1100 GLENDON AVENUE, SUITE 1250, LOS ANGELES, CA, 90024, 310-824-6200 - 0 ($11,363,667.00) Equity, (File 333-142929 - May. 14) (BR. 08A) S-1 Akrion, Inc., 6330 HEDGWEOOD DRIVE, SUITE 150, ALLENTOWN, PA, 18106, 610-391-9200 - 0 ($86,250,000.00) Equity, (File 333-142930 - May. 14) (BR. 10A) S-8 SUPERIOR ESSEX INC, 150 INTERSTATE NORTH PARKWAY, ATLANTA, GA, 30339, 0 ($17,720,000.00) Equity, (File 333-142931 - May. 14) (BR. 06C) S-3ASR DELPHI FINANCIAL GROUP INC/DE, 1105 NORTH MARKET STREET, SUITE 1230, WILMINGTON, DE, 19801, 302-478-5142 - 0 ($0.00) Debt, (File 333-142932 - May. 14) (BR. 01A) S-3 IMPAC SECURED ASSETS CORP, 19500 JAMBOREE ROAD, IRVINE, CA, 92612, 949-475-3600 - 0 ($1,000,000.00) Mortgage Backed Securities, (File 333-142933 - May. 14) (BR. 05D) S-B NORDIC INVESTMENT BANK, FABIANINKATU 34, PB 249, HELSINKI FINLAND, H9, 00171, 011358918001 - 0 ($2,373,615,000.00) Other, (File 333-142934 - May. 14) (BR. DN) S-1 BARE ESCENTUALS INC, 71 STEVENSON STREET, 22ND FLOOR, SAN FRANCISCO, CA, 94105, 415-489-5000 - 0 ($472,592,500.00) Equity, (File 333-142935 - May. 14) (BR. 06C) S-4 Level 3 Financing, Inc., 1025 ELDORADO BLVD., BROOMFIELD, CO, 80021, 720-888-1000 - 0 ($1,000,000,000.00) Non-Convertible Debt, (File 333-142936 - May. 14) (BR. 11C) S-1 Golub Capital Partners LLC, 551 MADISON AVENUE, 6TH FLOOR, NEW YORK, NY, 10022, (212) 750-6060 - 0 ($150,000,000.00) Equity, (File 333-142937 - May. 14) (BR. ) S-8 INOVIO BIOMEDICAL CORP, 11494 SORRENTO VALLEY ROAD, SAN DIEGO, CA, 92121-1318, 858 597-6006 - 0 ($2,846,250.00) Equity, (File 333-142938 - May. 14) (BR. 10B) S-4 SAFARI HOLDING CORP, 680 S. 4TH STREET, LOUISVILLE, KY, 40202, 610-727-7458 - 0 ($650,000,000.00) Equity, (File 333-142940 - May. 14) (BR. 09A) S-8 WELLS FARGO & CO/MN, 420 MONTGOMERY STREET, SAN FRANCISCO, CA, 94163, 6126671234 - 0 ($213,660,000.00) Equity, (File 333-142941 - May. 14) (BR. 07A) S-1 China Ritar Power Corp., 12890 HILLTOP ROAD, ARGYLE, TX, 76226, 972-233-0300 - 9,539,900 ($49,130,485.00) Equity, (File 333-142942 - May. 14) (BR. 09A) N-2 ZWEIG FUND INC /MD/, 212-510-0360 - 0 ($1,000,000.00) Equity, (File 333-142943 - May. 14) (BR. 17) F-10EF GOLD RESERVE INC, 926 W SPRAGUE AVENUE, SUITE 200, SPOKANE, WA, 99201, 5096231500 - 17,250,000 ($17,250,000.00) Debt Convertible into Equity, (File 333-142944 - May. 14) (BR. 04C) SB-2 INTRA ASIA ENTERTAINMENT CORP, 1111 CORPORATE CENTER ROAD, SUITE 203B, MONTEREY PARK, CA, 91754, (323) 261-0078 - 44,244,162 ($27,873,823.00) Equity, (File 333-142945 - May. 14) (BR. 05B) S-4 BROADVIEW NETWORKS HOLDINGS INC, 45-18 COURT SQUARE, SUITE 403, LONG ISLAND CITY, NY, 11101, 7187078800 - 0 ($300,000,000.00) Non-Convertible Debt, (File 333-142946 - May. 14) (BR. 11) F-10EF GOLD RESERVE INC, 926 W SPRAGUE AVENUE, SUITE 200, SPOKANE, WA, 99201, 5096231500 - 3,680,000 ($25,686,400.00) Equity, (File 333-142947 - May. 14) (BR. 04C) SB-2 Vicor Technologies, Inc., 2300 CORPORATE BOULEVARD NW, SUITE 123, BOCA RATON, FL, 33432, 561 995-7313 - 0 ($1,402,634.14) Equity, (File 333-142948 - May. 14) (BR. 10C) S-8 Voyager Petroleum, Inc., 123 EAST OGDEN AVE #102A, HINSDALE, IL, 60521, 630-325-7130 - 2,927,421 ($395,201.83) Equity, (File 333-142949 - May. 14) (BR. 06A) 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 05/08/07 3M CO DE 5.02,5.03,9.01 05/14/07 ABLEST INC DE 2.02,9.01 05/14/07 ACCELLENT INC 2.02,9.01 05/14/07 ACCENTIA BIOPHARMACEUTICALS INC 1.01,2.03,7.01,9.01 05/09/07 ACCURAY INC CA 2.02,9.01 05/14/07 ACE LTD D0 1.01,9.01 05/09/07 ACME COMMUNICATIONS INC DE 2.02 05/14/07 ADEPT TECHNOLOGY INC CA 1.01,3.02 05/13/07 ADEPT TECHNOLOGY INC CA 2.02,9.01 05/14/07 ADSTAR INC DE 8.01,9.01 05/14/07 ADVANT E CORP DE 2.02,9.01 05/14/07 AGILENT TECHNOLOGIES INC DE 1.01,2.02,2.03,9.01 05/11/07 AIRNET SYSTEMS INC OH 2.02,7.01,9.01 05/11/07 Akeena Solar, Inc. DE 2.02,9.01 05/14/07 Aleris International, Inc. DE 2.02,9.01 05/14/07 Allegiant Travel CO NV 8.01 05/11/07 ALLSTATE LIFE INSURANCE CO 1.01,1.02,9.01 05/08/07 Alternative Loan Trust 2007-12T1 DE 8.01,9.01 05/14/07 Altra Holdings, Inc. DE 2.01,9.01 04/05/07 AMEND Altra Industrial Motion, Inc. DE 2.01,9.01 04/05/07 AMEND AMERICAN MEDIA OPERATIONS INC DE 2.02,9.01 05/14/07 AMERICAN SAFETY INSURANCE HOLDINGS LT 5.02 05/11/07 AMERICAN STATES WATER CO CA 5.02 05/14/07 AMERICAN TECHNOLOGY CORP /DE/ DE 5.02,8.01,9.01 05/09/07 American Tire Distributors Holdings, 1.01,9.01 05/09/07 AMERICAN UNITED GOLD CORP NV 8.01 05/14/07 AMERIGROUP CORP 5.02 05/10/07 Ames True Temper, Inc. DE 2.02,9.01 05/14/07 AMKOR TECHNOLOGY INC DE 2.04,7.01,9.01 05/10/07 Andover Medical, Inc. DE 1.01,2.01,2.03,3.02,9.01 05/11/07 ANSYS INC DE 8.01,9.01 05/14/07 APPLETON PAPERS INC/WI 2.02,9.01 05/14/07 APTIMUS INC WA 3.01 05/10/07 ARGENTEX MINING CORP NV 1.01,3.02,9.01 05/11/07 AROTECH CORP DE 2.02,9.01 05/14/07 ARVANA INC NV 4.01,5.02,9.01 05/08/07 ATLANTIC AMERICAN CORP GA 2.02,9.01 03/31/07 AUTOBYTEL INC DE 2.02,9.01 05/10/07 Avantair, Inc DE 4.01,9.01 05/09/07 AVITAR INC /DE/ DE 1.01,3.02,9.01 05/08/07 AVP INC DE 2.02,9.01 05/14/07 AXSYS TECHNOLOGIES INC DE 5.02,9.01 05/10/07 B&G Foods, Inc. DE 1.01,1.02,3.02,9.01 05/09/07 B2B INTERNET HOLDRSSM TRUST NY 9.01 03/31/07 BARNWELL INDUSTRIES INC DE 2.02 05/14/07 BARRETT BUSINESS SERVICES INC MD 9.01 05/10/07 BARRY R G CORP /OH/ OH 2.02,9.01 05/14/07 BAYLAKE CORP WI 2.02,7.01,9.01 05/14/07 BB&T CORP NC 7.01 05/14/07 BEAR STEARNS COMPANIES INC DE 8.01 05/14/07 BERRY PETROLEUM CO DE 2.01,9.01 05/11/07 BIODELIVERY SCIENCES INTERNATIONAL IN DE 7.01,9.01 05/14/07 BIOFORCE NANOSCIENCES HOLDINGS, INC. NV 2.02,9.01 05/14/07 BIOMIMETIC THERAPEUTICS, INC. DE 2.02,9.01 05/14/07 BIOTECH HOLDRS TRUST 8.01,9.01 03/31/07 BISYS GROUP INC DE 2.02,9.01 05/10/07 BLAST ENERGY SERVICES, INC. CA 1.01,9.01 05/14/07 BLUE HOLDINGS, INC. NV 5.02,9.01 05/08/07 BNC Mortgage Loan Trust 2007-2 DE 8.01,9.01 04/30/07 BOTTLING GROUP LLC DE 5.02 05/08/07 BreitBurn Energy Partners L.P. DE 2.02,9.01 05/14/07 BROADBAND HOLDRS TRUST 8.01,9.01 03/31/07 C-BASS Mortgage Loan Asset Backed Cer 8.01,9.01 04/27/07 CACHE INC FL 2.02 05/09/07 CADENCE PHARMACEUTICALS INC 2.02,9.01 05/14/07 CalAmp Corp. DE 5.02 05/08/07 CALYPTE BIOMEDICAL CORP DE 5.02,9.01 05/08/07 CANEUM INC NV 8.01,9.01 05/08/07 CANTERBURY PARK HOLDING CORP MN 2.02,9.01 05/11/07 CARDINAL HEALTH INC OH 1.01,9.01 05/11/07 CASPIAN INTERNATIONAL OIL CORP DE 1.01 03/11/07 CASTELLE \CA\ DE 2.02,9.01 05/10/07 Celanese CORP DE 8.01,9.01 05/14/07 CELEBRATE EXPRESS, INC. 1.01,7.01 05/14/07 CELSION CORP MD 2.02,9.01 05/11/07 CERIDIAN CORP /DE/ DE 8.01,9.01 05/11/07 CERIDIAN CORP /DE/ DE 5.02,9.01 05/14/07 CH2M HILL COMPANIES LTD OR 1.01 05/10/07 CHART INDUSTRIES INC DE 2.02,9.01 05/14/07 CHEMBIO DIAGNOSTICS, INC. NV 3.02,5.02,7.01,9.01 05/10/07 CHEMOKINE THERAPEUTICS CORP DE 8.01,9.01 05/11/07 CHENIERE ENERGY INC DE 7.01,9.01 05/11/07 Cheniere Energy Partners, L.P. DE 7.01,9.01 05/11/07 Cheniere Energy Partners, L.P. DE 2.02,9.01 05/08/07 China 3C Group NV 5.02 05/07/07 CHINA FIRE & SECURITY GROUP, INC. 2.02,9.01 05/14/07 China Health Holding, Inc. NV 7.01,8.01,9.01 05/11/07 CHITTENDEN CORP /VT/ VT 7.01,9.01 03/31/07 CHROMCRAFT REVINGTON INC DE 2.02 05/11/07 CIT GROUP INC DE 7.01,9.01 05/14/07 CITRIX SYSTEMS INC DE 3.01,7.01,9.01 05/14/07 Clearpoint Business Resources, Inc DE 2.01,9.01 02/12/07 AMEND CLEVELAND CLIFFS INC OH 8.01 05/14/07 COACH INC MD 7.01 05/14/07 COACH INDUSTRIES GROUP INC NV 8.01 05/11/07 COBRA ELECTRONICS CORP DE 8.01,9.01 05/09/07 COLONIAL BANCGROUP INC DE 7.01,9.01 05/14/07 CONSOLIDATED WATER CO LTD E6 2.02,5.03,9.01 05/10/07 CONSTELLATION BRANDS, INC. DE 1.01,2.03,8.01,9.01 05/09/07 CONSUMER PORTFOLIO SERVICES INC CA 1.01,2.03,9.01 05/09/07 Copano Energy, L.L.C. DE 7.01,9.01 05/10/07 COST U LESS INC WA 2.02,9.01 05/14/07 Courtside Acquisition Corp DE 8.01,9.01 05/14/07 CRAWFORD & CO GA 5.03,9.01 05/11/07 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 8.01,9.01 05/09/07 CRYOCOR INC DE 2.02,9.01 05/14/07 DCP Midstream Partners, LP DE 1.01,2.01,7.01,9.01 05/09/07 DEBT RESOLVE INC DE 2.02,7.01,9.01 05/11/07 DEL GLOBAL TECHNOLOGIES CORP NY 8.01,9.01 05/14/07 DELPHI FINANCIAL GROUP INC/DE DE 5.02,9.01 05/08/07 DENDREON CORP DE 2.02,9.01 05/10/07 DIAMOND DISCOVERIES INTERNATIONAL COR DE 1.01,3.02,9.01 05/14/07 DIAMOND OFFSHORE DRILLING INC DE 7.01,9.01 05/14/07 DIGITAL RECORDERS INC NC 7.01,9.01 05/14/07 DILLARDS INC DE 7.01,9.01 05/10/07 Discovery Holding CO DE 7.01 05/14/07 DOCUMENT SECURITY SYSTEMS INC NY 2.02,9.01 05/14/07 DOWNEY FINANCIAL CORP DE 7.01,9.01 04/30/07 DPAC TECHNOLOGIES CORP CA 2.02,9.01 05/14/07 DREW INDUSTRIES INC DE 5.02,9.01 05/10/07 DSP GROUP INC /DE/ DE 1.01,3.02,7.01,9.01 05/12/07 DYNEX CAPITAL INC VA 2.02,9.01 05/10/07 EAST PENN FINANCIAL CORP 7.01,9.01 05/10/07 EAUTOCLAIMS, INC NV 4.02 04/16/07 ECOLLEGE COM DE 8.01,9.01 05/14/07 EGL INC TX 8.01,9.01 05/14/07 EMC INSURANCE GROUP INC IA 7.01 05/11/07 EMERGING VISION INC NY 5.02,9.01 12/01/06 Emrise CORP DE 5.02 05/08/07 EMVELCO CORP. DE 4.01,9.01 04/25/07 AMEND EMVELCO CORP. DE 4.01,9.01 04/25/07 AMEND ENCORE ACQUISITION CO DE 5.02 05/08/07 ENCORIUM GROUP INC NV 1.01,3.02,8.01,9.01 05/08/07 ENDOVASC INC NV 2.01 05/14/07 ENER1 INC FL 1.01 05/10/07 ENERGY WEST INC MT 2.01,7.01,9.01 04/01/07 AMEND ENERGY XXI (BERMUDA) LTD D0 7.01,9.01 05/14/07 ENERGY XXI (BERMUDA) LTD D0 7.01,9.01 05/14/07 ENTERTAINMENT PROPERTIES TRUST MD 1.01,8.01,9.01 05/04/07 EOG RESOURCES INC DE 5.02 05/14/07 EPICOR SOFTWARE CORP DE 1.01,2.03,9.01 05/08/07 EPOD International Inc 1.01,2.01,8.01,9.01 05/11/07 Equity Media Holdings CORP DE 2.02,9.01 03/30/07 AMEND EUROPE 2001 HOLDRS TRUST NY 8.01,9.01 03/31/07 EXCHANGE NATIONAL BANCSHARES INC MO 8.01,9.01 05/09/07 EXELON CORP PA 5.02,5.03,8.01 05/08/07 FEDERAL TRUST CORP FL 8.01,9.01 05/10/07 FFMLT 2007 FFB-SS 9.01 04/26/07 FINLAY ENTERPRISES INC /DE DE 4.01,9.01 04/27/07 AMEND FINLAY FINE JEWELRY CORP DE 4.01,9.01 04/27/07 AMEND Florida East Coast Industries, Inc. 8.01 05/11/07 Florida East Coast Industries, Inc. 1.01,9.01 05/08/07 Fluid Media Networks, Inc. 2.02,8.01,9.01 05/09/07 FOG CUTTER CAPITAL GROUP INC MD 2.02,9.01 05/11/07 FONAR CORP DE 2.02 03/31/07 FOOT LOCKER INC NY 2.02,9.01 05/10/07 Fortress Investment Group LLC DE 2.03,9.01 05/10/07 FRANKLIN BANK CORP 2.01,9.01 05/08/07 GENELINK INC 8.01,9.01 05/14/07 GENERAL STEEL HOLDINGS INC NV 7.01,9.01 05/14/07 GENTEX CORP MI 1.01 05/14/07 GEOGLOBAL RESOURCES INC. DE 7.01,9.01 05/14/07 GEORGIA GULF CORP /DE/ DE 1.01,9.01 05/10/07 GLIMCHER REALTY TRUST MD 5.02,9.01 05/11/07 Global Beverage Solutions, Inc. 1.01,2.01 05/11/07 GlobalOptions Group, Inc. DE 9.01 02/28/07 AMEND Globalstar, Inc. DE 2.02,9.01 05/14/07 GOLDEN NUGGET INC NV 2.02,9.01 05/14/07 GOLFSMITH INTERNATIONAL HOLDINGS INC DE 5.02,8.01 05/14/07 GPS INDUSTRIES, INC. NV 1.01,3.02,9.01 05/08/07 GRAN TIERRA ENERGY, INC. NV 7.01 05/14/07 GREYSTONE LOGISTICS, INC. 7.01,9.01 04/30/07 GSR Mortgage Loan Trust 2007-3F DE 8.01,9.01 04/30/07 GuangZhou Global Telecom, Inc. FL 4.01,9.01 04/30/07 Guidance Software, Inc. DE 2.02,7.01,9.01 05/14/07 GULFPORT ENERGY CORP DE 2.02,9.01 05/14/07 HALLMARK FINANCIAL SERVICES INC NV 2.02,9.01 05/10/07 Hana Biosciences Inc DE 2.02,5.02,9.01 05/14/07 HANCOCK FABRICS INC DE 5.02 05/14/07 HANOVER COMPRESSOR CO / DE 3.02,5.02,9.01 05/08/07 HANSEN NATURAL CORP DE 2.02,9.01 03/31/07 HANSEN NATURAL CORP DE 2.02,7.01 05/14/07 HAROLDS STORES INC OK 2.02,9.01 05/10/07 HARTVILLE GROUP INC NV 1.01,3.02,9.01 05/08/07 HAWK CORP DE 2.02,9.01 05/14/07 HCC INSURANCE HOLDINGS INC/DE/ DE 5.02 05/11/07 HEPALIFE TECHNOLOGIES INC FL 7.01,9.01 05/08/07 HERCULES OFFSHORE, INC. DE 7.01,9.01 05/14/07 HEXION SPECIALTY CHEMICALS, INC. NJ 2.02,9.01 05/14/07 HICKOK INC OH 2.02,9.01 05/14/07 Hill International, Inc. DE 2.02,9.01 05/14/07 HOME FEDERAL BANCORP INC 1.01,9.01 05/11/07 HORNBECK OFFSHORE SERVICES INC /LA DE 7.01 05/14/07 HOSTING SITE NETWORK INC 4.01,9.01 05/08/07 HSBC Finance CORP 7.01,9.01 05/14/07 HUNTINGTON BANCSHARES INC/MD MD 8.01,9.01 05/14/07 Huron Consulting Group Inc. DE 5.02,5.03,9.01 05/08/07 I TRAX INC DE 1.01,5.02 05/14/07 I-LEVEL MEDIA GROUP INC NV 4.01,5.02,9.01 05/08/07 ICAD INC DE 2.02,9.01 05/08/07 ICF International, Inc. DE 2.02,9.01 05/14/07 Icon Development, Inc. 2.01,3.02,5.01,5.02,5.06,9.01 05/08/07 IDAHO GENERAL MINES INC ID 8.01,9.01 05/08/07 IDLEAIRE TECHNOLOGIES CORP DE 2.02,9.01 05/14/07 IMCOR PHARMACEUTICAL CO NV 8.01,9.01 05/14/07 IMPERIAL INDUSTRIES INC DE 2.02,9.01 05/14/07 INDEPENDENCE LEAD MINES CO AZ 1.01,3.02,8.01,9.01 04/24/07 InfoLogix Inc 1.01,3.02,9.01 05/10/07 INFORTE CORP DE 1.01,8.01,9.01 05/13/07 INSITE VISION INC DE 5.02 05/09/07 INTEGRAL VISION INC MI 8.01 05/08/07 INTEGRATED ELECTRICAL SERVICES INC DE 5.02 05/14/07 INTELLIGROUP INC NJ 2.02,9.01 05/14/07 INTERNET ARCHITECTURE HOLDRSSM TRUST NY 8.01,9.01 03/31/07 INTERNET HOLDRS TRUST NY 9.01 03/31/07 INTERNET INFRASTRUCTURE HOLDRSSM TRUS NY 8.01,9.01 03/31/07 Intersearch Group Inc FL 2.02,9.01 05/14/07 INTRA ASIA ENTERTAINMENT CORP NV 1.01,2.01,3.02,5.01,5.02,5.03, 05/14/07 5.06,9.01 INVESTMENT TECHNOLOGY GROUP INC DE 5.02,9.01 05/08/07 IPAYMENT INC DE 2.02,9.01 05/14/07 ISLE OF CAPRI CASINOS INC DE 5.02 05/08/07 Jazz Technologies, Inc. DE 2.02,5.02,9.01 05/08/07 JPMMT 2007-A3 DE 8.01,9.01 05/14/07 KEYSTONE CONSOLIDATED INDUSTRIES INC DE 2.02,7.01,9.01 05/14/07 KINDER MORGAN INC KS 8.01,9.01 12/31/06 KIRKLANDS INC 2.02,9.01 05/10/07 LA-Z-BOY INC MI 5.02 05/10/07 Lazy Days R.V. Center, Inc. 5.02 05/14/07 LEGEND INTERNATIONAL HOLDINGS INC DE 1.01,3.02,8.01,9.01 05/14/07 LEHMAN ABS CORP CALLABLE ZERO COUPON 8.01,9.01 05/01/07 LEHMAN ABS CORP KRAFT FOODS NOTE BACK DE 8.01,9.01 05/01/07 LEHMAN BROTHERS HOLDINGS INC DE 9.01 05/10/07 LEHMAN BROTHERS HOLDINGS INC DE 8.01,9.01 05/08/07 Liberty Global, Inc. 2.03,9.01 05/11/07 Lifevantage Corp CO 2.02,7.01,9.01 05/14/07 MAGNA ENTERTAINMENT CORP DE 7.01,9.01 05/09/07 MAJESCO ENTERTAINMENT CO DE 5.02,9.01 05/14/07 MARATHON OIL CORP DE 8.01,9.01 05/14/07 MARTIN MIDSTREAM PARTNERS LP DE 7.01,9.01 05/14/07 Marvel Entertainment, Inc. DE 2.02,8.01,9.01 05/08/07 MASTR Adjustable Rate Mortgages Trust DE 8.01,9.01 05/14/07 MASTR Adjustable Rate Mortgages Trust DE 8.01,9.01 05/14/07 McNab Creek Gold Corp. NV 5.03,9.01 03/15/07 MedAire, Inc. NV 8.01,9.01 05/14/07 MELLON BANK N A MA 8.01,9.01 05/09/07 MEMRY CORP DE 2.02,9.01 05/09/07 MERRILL LYNCH PIERCE FENNER & SMITH I DE 8.01,9.01 03/31/07 MERRIMAC INDUSTRIES INC DE 2.02,9.01 05/14/07 MICHAEL FOODS INC/NEW DE 2.02,9.01 05/14/07 MIDDLETON DOLL CO WI 2.02,9.01 05/14/07 MIDSOUTH BANCORP INC LA 5.02,7.01,9.01 05/10/07 MIGO SOFTWARE, INC. DE 2.02,9.01 05/14/07 Modigene Inc. 1.01,2.01,3.02,5.01,5.02,5.06, 05/09/07 9.01 MOHAWK INDUSTRIES INC DE 4.01,9.01 05/11/07 MOLSON COORS BREWING CO CO 2.06 05/11/07 MONEYGRAM INTERNATIONAL INC 1.01,8.01 05/08/07 MORGAN STANLEY DEAN WITTER CAPITAL I DE 8.01,9.01 05/11/07 MORGAN STANLEY DEAN WITTER CAPITAL I DE 8.01,9.01 05/11/07 MOTOROLA INC DE 5.02,9.01 05/08/07 MOVADO GROUP INC NY 8.01 05/11/07 Mueller Water Products, Inc. DE 5.02,9.01 05/14/07 NATIONAL SECURITY GROUP INC DE 7.01,9.01 05/14/07 NATIONWIDE FINANCIAL SERVICES INC/ DE 8.01,9.01 05/14/07 NAVARRE CORP /MN/ MN 1.01,9.01 05/11/07 NEAH POWER SYSTEMS, INC. NV 7.01,9.01 05/14/07 NEENAH FOUNDRY CO WI 2.02,9.01 05/14/07 NETRATINGS INC DE 2.02,9.01 05/10/07 NEUROLOGIX INC/DE DE 2.02,9.01 05/14/07 New York & Company, Inc. 5.02 05/10/07 NEW YORK COMMUNITY BANCORP INC DE 1.01,7.01,9.01 05/13/07 NEWCASTLE INVESTMENT CORP MD 2.03 05/08/07 NEWFIELD EXPLORATION CO /DE/ DE 1.01,8.01,9.01 05/14/07 NEWS CORP 8.01,9.01 05/14/07 NGP Capital Resources CO MD 7.01,9.01 05/14/07 NNN 2003 VALUE FUND LLC 9.01 03/07/07 AMEND NOBLE INTERNATIONAL, LTD. DE 1.01,9.01 05/08/07 NORFOLK SOUTHERN CORP VA 1.01,9.01 05/11/07 NORTEK INC DE 2.02,9.01 03/31/07 NORTH EUROPEAN OIL ROYALTY TRUST DE 2.02,9.01 04/30/07 NORTH POINTE HOLDINGS CORP 2.02,9.01 05/14/07 NORTHERN CALIFORNIA BANCORP INC 2.02,9.01 05/11/07 NOVACEA INC DE 2.02,9.01 05/14/07 NOVACEA INC DE 5.02 05/09/07 Novelis Inc. A6 8.01,9.01 05/14/07 Novelis Inc. A6 1.01,9.01 05/09/07 NTK Holdings, Inc. DE 2.02,9.01 03/31/07 NUCRYST Pharmaceuticals Corp. A0 1.01,9.01 05/11/07 NuStar Energy L.P. DE 8.01,9.01 05/14/07 NUTRITION 21 INC NY 2.02,9.01 05/14/07 NYER MEDICAL GROUP INC FL 2.03 05/09/07 NYMEX HOLDINGS INC DE 8.01,9.01 05/11/07 OHIO STATE BANCSHARES INC OH 5.02 05/14/07 OIL SERVICE HOLDRS TRUST NY 9.01 03/31/07 OMI CORP/M I 8.01,9.01 05/14/07 OMNI ENERGY SERVICES CORP LA 2.02,9.01 05/10/07 OPENTV CORP 2.02,9.01 05/08/07 OPTIMAL GROUP INC 7.01 05/11/07 Optionable Inc 5.02 05/11/07 ORBCOMM Inc. DE 2.02,9.01 05/14/07 Origen Residential Securities, Inc. DE 8.01,9.01 05/02/07 OSIRIS THERAPEUTICS, INC. DE 2.02 05/14/07 OUTDOOR CHANNEL HOLDINGS INC 7.01 05/14/07 P&F INDUSTRIES INC DE 2.02,9.01 05/14/07 PAINEWEBBER R&D PARTNERS III L P DE 8.01 05/14/07 PARAGON TECHNOLOGIES INC PA 2.02,9.01 05/14/07 PAULSON CAPITAL CORP OR 2.02,9.01 05/14/07 PEOPLES LIBERATION INC DE 1.01,9.01 05/08/07 PEPSI BOTTLING GROUP INC DE 5.02 05/08/07 PHARMACEUTICAL HOLDRS TRUST 9.01 03/31/07 PHARSIGHT CORP CA 7.01,9.01 05/10/07 PLEXUS CORP WI 5.02,9.01 05/10/07 PLY GEM HOLDINGS INC DE 2.02,9.01 05/11/07 POKERTEK INC 1.01,2.02,9.01 05/11/07 PONIARD PHARMACEUTICALS, INC. WA 2.02,9.01 05/10/07 PORTA SYSTEMS CORP DE 2.02,9.01 05/11/07 PQ CORP PA 8.01,9.01 05/14/07 PQ CORP PA 2.02,9.01 05/14/07 Pregis CORP DE 2.02,9.01 05/14/07 PREMIER EXHIBITIONS, INC. 8.01,9.01 05/11/07 PRESSTEK INC /DE/ DE 5.02,9.01 05/10/07 PRG SCHULTZ INTERNATIONAL INC GA 2.02,9.01 05/14/07 PRIMEDIA INC DE 1.01 05/14/07 PRIMUS GUARANTY LTD 2.02,5.02,9.01 05/11/07 PROCTER & GAMBLE CO OH 5.02,7.01 05/14/07 PROGENICS PHARMACEUTICALS INC DE 7.01,9.01 05/14/07 PROGRESSIVE GAMING INTERNATIONAL CORP NV 2.02,9.01 05/14/07 PURE BIOFUELS CORP NV 4.01,9.01 04/27/07 AMEND QAD INC DE 2.02,9.01 05/11/07 QCR HOLDINGS INC DE 8.01,9.01 05/14/07 QUADRAMED CORP DE 2.02,9.01 05/08/07 RAM ENERGY RESOURCES INC DE 8.01,9.01 05/10/07 RARE HOSPITALITY INTERNATIONAL INC GA 5.02,9.01 05/08/07 REGIONAL BANK HOLDERS SM TRUST NY 9.01 03/31/07 RES CARE INC /KY/ KY 7.01,9.01 05/14/07 RESIDENTIAL CAPITAL, LLC DE 8.01,9.01 05/14/07 RETAIL HOLDRS TRUST NY 8.01,9.01 03/31/07 RITE AID CORP DE 8.01,9.01 05/14/07 ROWAN COMPANIES INC DE 5.02 05/08/07 RYERSON INC. DE 8.01,9.01 05/11/07 SALTON INC DE 8.01,9.01 05/07/07 SCIVANTA MEDICAL CORP DE 3.02 05/10/07 SEMICONDUCTOR HOLDRS TRUST NY 9.01 03/31/07 SHORE FINANCIAL CORP VA 7.01,9.01 03/31/07 SIERRA HEALTH SERVICES INC NV 8.01,9.01 05/11/07 SKILLSOFT PUBLIC LIMITED CO 1.01,2.01,2.03,8.01,9.01 05/14/07 SMTC CORP DE 2.02,9.01 05/14/07 SOFTWARE HOLDRS TRUST NY 9.01 03/31/07 SONTRA MEDICAL CORP MN 5.02 05/10/07 SOUTHERN POWER CO 1.01 05/08/07 SOUTHWEST WATER CO DE 8.01,9.01 05/14/07 SOUTHWESTERN ENERGY CO AR 7.01 05/14/07 SPACEDEV INC CO 2.02,9.01 05/14/07 SPATIALIZER AUDIO LABORATORIES INC DE 2.02,9.01 05/10/07 STEAK & SHAKE CO IN 5.02 05/08/07 AMEND STEC, INC. CA 2.02,9.01 05/14/07 STERLING FINANCIAL CORP /WA/ WA 2.01,9.01 02/28/07 AMEND STRATUM HOLDINGS, INC. NV 2.01,9.01 05/14/07 AMEND Sub-Urban Brands, Inc. NV 1.01,9.01 05/08/07 Sun American Bancorp DE 8.01 05/14/07 Sun Cal Energy , Inc. NV 3.02 05/10/07 SUN HYDRAULICS CORP FL 2.02,9.01 05/09/07 SUNLINK HEALTH SYSTEMS INC OH 2.02,7.01,9.01 05/11/07 SUPERIOR ENERGY SERVICES INC DE 7.01,9.01 05/14/07 Switch & Data Facilities Company, Inc DE 2.02,7.01,9.01 05/14/07 SYNERGY FINANCIAL GROUP INC /NJ/ NJ 1.01,9.01 05/13/07 SYS CA 2.02,9.01 05/11/07 TALBOTS INC DE 5.02 03/01/07 TAPESTRY PHARMACEUTICALS, INC DE 7.01,9.01 05/11/07 TELECOM HOLDRS TRUST NY 8.01,9.01 03/31/07 TENET HEALTHCARE CORP NV 5.02 05/09/07 AMEND THERMADYNE HOLDINGS CORP /DE DE 8.01 05/14/07 THERMO FISHER SCIENTIFIC INC. DE 5.02 05/14/07 TNR TECHNICAL INC NY 4.02 05/14/07 TorreyPines Therapeutics, Inc. DE 2.02,9.01 05/14/07 TransDigm Group INC DE 9.01 04/20/07 AMEND Travelport LTD D0 2.02,8.01,9.01 05/14/07 Trubion Pharmaceuticals, Inc 2.02,9.01 05/14/07 TRUE PRODUCT ID, INC. DE 1.01,2.02,5.02,9.01 05/14/07 TRUSTCO BANK CORP N Y NY 8.01,9.01 05/14/07 U.S. Shipping Partners L.P. DE 2.02,9.01 05/08/07 UIL HOLDINGS CORP CT 5.03,8.01,9.01 05/09/07 UNICO AMERICAN CORP NV 2.02 05/11/07 UNION DRILLING INC DE 2.02,9.01 05/03/07 UNITED ONLINE INC DE 5.02 05/08/07 UNITRIN INC DE 1.01,9.01 05/08/07 UNIVERSAL ENERGY CORP. 7.01,9.01 05/09/07 US BioEnergy CORP 2.02,9.01 05/14/07 US GEOTHERMAL INC DE 1.01,9.01 05/14/07 US HOME SYSTEMS INC DE 7.01,9.01 05/14/07 US Oncology Holdings, Inc. DE 5.02 05/04/07 USA SUPERIOR ENERGY HOLDINGS, INC. NV 3.02 05/07/07 USB HOLDING CO INC DE 8.01,9.01 05/08/07 UTILITIES HOLDERS SM TRUST NY 8.01,9.01 03/31/07 VALSPAR CORP DE 2.02,9.01 05/14/07 VELCERA, INC. DE 5.02,9.01 04/03/07 VELOCITY EXPRESS CORP DE 7.01,9.01 05/14/07 VENTAS INC DE 8.01 05/14/07 VIASAT INC CA 2.02,9.01 05/14/07 VIASPACE Inc. NV 8.01,9.01 05/14/07 VIASYS HEALTHCARE INC DE 1.01,3.03,9.01 05/11/07 VICON INDUSTRIES INC /NY/ NY 2.02,9.01 03/31/07 VIEWSONIC CORP DE 5.02,9.01 05/09/07 VINEYARD NATIONAL BANCORP CA 7.01,9.01 05/14/07 VISTACARE, INC. DE 2.02,9.01 05/09/07 VYYO INC DE 2.02,9.01 05/14/07 WELLS REAL ESTATE INVESTMENT TRUST IN MD 1.01,5.02,8.01,9.01 05/09/07 WHEELING PITTSBURGH CORP /DE/ DE 8.01,9.01 05/11/07 WHIRLPOOL CORP /DE/ DE 2.05 05/23/06 AMEND Whos Your Daddy Inc NV 1.01,1.02,3.02,5.02,9.01 05/11/07 WILLIAMS CONTROLS INC DE 2.02,9.01 05/11/07 WIND ENERGY AMERICA INC. MN 4.01 05/12/07 WIRELESS HOLDRS TRUST NY 9.01 03/31/07 Wise Metals Group LLC DE 2.02,9.01 05/14/07 WIZZARD SOFTWARE CORP /CO CO 9.01 03/16/07 AMEND Wonder Auto Technology, Inc NV 2.02,9.01 05/10/07 WORLD HEART CORP A6 4.01,9.01 05/09/07 WORLD HEART CORP A6 2.02,9.01 05/14/07 Xenonics Holdings, Inc. NV 2.02,9.01 05/14/07 XEROX CORP NY 2.03,8.01 05/10/07 XEROX CORP NY 8.01,9.01 05/14/07 XETA TECHNOLOGIES INC OK 7.01,9.01 05/14/07 XFormity Technologies, Inc. CO 3.02 05/14/07 XTENT INC 1.01 04/03/07 AMEND YOUNG INNOVATIONS INC MO 5.03,8.01,9.01 05/08/07 ZIFF DAVIS HOLDINGS INC DE 2.02,9.01 05/14/07 ZILA INC DE 5.02 05/08/07