SEC NEWS DIGEST Issue 2007-99 May 23, 2007 COMMISSION ANNOUNCEMENTS SEC ANNOUNCES AGENDAS AND PANELISTS FOR FINAL ROUNDTABLES ON THE PROXY PROCESS The Commission today announced the agendas and participants for the final two roundtables in its series of roundtables on the proxy process. The Roundtable on Proxy Voting Mechanics, scheduled for May 24, 2007, from 9:00 a.m. to 12:30 p.m., will cover topics including: (1) share ownership and voting; (2) broker proxy voting; and (3) shareholder communications. Panelists will include: Lydia I. Beebe (Chevron Corporation) David J. Berger (Wilson Sonsini Goodrich & Rosati) John Endean (American Business Conference) Anne O. Faulk (Swingvote, LLC) Anthony J. Horan (JP Morgan Chase & Co.) Henry T. C. Hu (University of Texas Law School) Catherine R. Kinney (NYSE Euronext) Donald D. Kittell (Securities Industry and Financial Markets Association) Thomas J. Lehner (Business Roundtable) Kevin J. Moynihan (Merrill Lynch) Robert B. O'Connor (Morgan Stanley) Veronica O'Neill (Merrill Lynch) Beverly O'Toole (Goldman Sachs) Charles V. Rossi (Computershare Inc.) Robert Schifellite (Broadridge Financial Solutions, Inc.) Paul Schott Stevens (Investment Company Institute) Larry E. Thompson (DTCC) The Roundtable on Proposals of Shareholders, scheduled for May 25, 2007, from 9:00 a.m. to 12:30 p.m., will cover topics including: (1) state law rights of shareholders; (2) communication between shareholders and the company; and (3) the relationship between state law rights and the federal proxy rules. Panelists will include: Gary Brouse (Interfaith Center on Corporate Responsibility) Evelyn Y. Davis (Highlights and Lowlights) Richard C. Ferlauto (AFSCME) Jill E. Fisch (Fordham University School of Law) Stanley P. Gold (Shamrock Capital Advisors) Amy L. Goodman (Gibson, Dunn & Crutcher LLP) Jonathan Gottsegen (The Home Depot, Inc.) Joseph A. Grundfest (Stanford Law School) David Hirschmann (U.S. Chamber of Commerce) Bess Joffe (Hermes Equity Ownership Services Ltd) Donald C. Langevoort (Georgetown University Law Center) Nell Minow (The Corporate Library) William J. Mostyn III (Bank of America) Russell Read (CalPERS) Damon Silvers (AFL-CIO) Leo E. Strine, Jr. (Court of Chancery of the State of Delaware) The Roundtables will take place in the Auditorium of the Commission's headquarters at 100 F Street, NE, Washington, D.C. The Roundtables will be open to the public with seating on a first-come, first-served basis. Doors will open at 8:30 a.m. Visitors will be subject to security checks. Real time and archived webcasts will be accessible at http://www.sec.gov. The Roundtable Agendas and other materials related to the Roundtables, including written statements submitted by participants for public distribution, are accessible at http://www.sec.gov/spotlight/proxyprocess.htm. For additional information about the Roundtable on Proxy Voting Mechanics, contact Marlon Quintanilla Paz at (202) 551-5756. For additional information about the Roundtable on Proposals of Shareholders, contact Lillian Brown at (202) 551-3200. (Press Rel. 2007-99) ENFORCEMENT PROCEEDINGS IN THE MATTER OF DAVID ZWICK On May 22, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934 and Notice of Hearing against David A. Zwick. On July 27, 2006, following a three-week trial, a jury found that Zwick violated Section 17(a) of the Securities Act, and both violated and aided and abetted violations of Section 10(b) of the Exchange Act and Rule 10b-5 thereunder. On May 1, 2007, the U.S. District Court for the Southern District of New York entered a final judgment against Zwick pursuant to the jury's verdict, permanently enjoining him from violating the general antifraud provisions of the federal securities laws contained in Section 17(a) of the Securities Act, Section 10(b) of the Exchange Act, and Exchange Act Rule 10b-5. The Commission's complaint in the civil action alleged that Zwick, while associated with Suncoast Capital Group, Ltd. (Suncoast) as its chief executive officer, chief compliance officer, and as a principal of the firm, participated in a scheme under which a salesperson supervised by Zwick provided kickbacks in the form of undisclosed cash payments and improper gifts and gratuities to a bond trader employed by New York Life Insurance Company, Inc. (New York Life). In exchange for these kickbacks, Suncoast received a flow of securities transactions from New York Life, often at prices that favored Suncoast at the expense of New York Life. In many of these transactions, Suncoast charged New York Life off-market prices that were not reasonably related to prevailing market prices. The complaint further alleged that Zwick failed to disclose that Suncoast paid these kickbacks to the trader at New York Life in exchange for the flow of business and favorable prices. In the Order, the Division of Enforcement alleges that, after the jury rendered its verdict, the District Court issued a decision on the Commission's Motion for Injunctive Relief, Disgorgement and Civil Money Penalties, in which the District Court found that Zwick's conduct "was egregious," "involved fraud, deceit, manipulation, and deliberate disregard of regulatory requirements," and "was deliberate and occurred repeatedly over the course of more than a year." A hearing will be scheduled before an administrative law judge to determine whether the allegations contained in the Order are true, and in connection therewith, to afford Zwick an opportunity to establish defenses to such allegations, and to determine what remedial action, if any, is appropriate in the public interest. The Commission directed that an administrative law judge shall issue an initial decision in this matter within 210 days from the date of service of this Order. (Rel. 34-55797; File No. 3-12639) IN THE MATTER OF TERRENCE O'DONNELL On May 22, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934 and Notice of Hearing against Terrence J. O'Donnell. On July 27, 2006, following a three-week trial, a jury found that O'Donnell aided and abetted violations of Section 10(b) of the Exchange Act and Rule 10b-5 thereunder, pursuant to Section 20(e) of the Exchange Act. On May 1, 2007, the U.S. District Court for the Southern District of New York entered a final judgment against O'Donnell pursuant to the jury's verdict, enjoining him for a period of five years from violating the general antifraud provisions of the federal securities laws contained in Section 10(b) of the Exchange Act and Exchange Act Rule 10b-5. The Commission's complaint in the civil action alleged that O'Donnell, while associated with Suncoast Capital Group, Ltd. (Suncoast) as a trader, participated in a scheme under which a salesperson employed by Suncoast provided kickbacks in the form of undisclosed cash payments and improper gifts and gratuities to a bond trader employed by New York Life Insurance Company, Inc. (New York Life). In exchange for these kickbacks, Suncoast received a flow of securities transactions from New York Life, often at prices that favored Suncoast at the expense of New York Life. In many of these transactions, Suncoast charged New York Life off-market prices that were not reasonably related to prevailing market prices. Most of these trades were executed by O'Donnell. The complaint further alleged that O'Donnell failed to disclose that Suncoast paid these kickbacks to the trader at New York Life in exchange for the flow of business and favorable prices. In the Order, the Division of Enforcement alleges that, after the jury rendered its verdict, the District Court issued a decision on the Commission's Motion for Injunctive Relief, Disgorgement and Civil Money Penalties, in which the District Court found that O'Donnell's "conduct involved fraud, deceit, manipulation, and deliberate disregard of regulatory requirements" and that "[t]his pattern of aiding and abetting the excessive-markup scheme cannot be considered an isolated occurrence." A hearing will be scheduled before an administrative law judge to determine whether the allegations contained in the Order are true, and in connection therewith, to afford O'Donnell an opportunity to establish defenses to such allegations, and to determine what remedial action, if any, is appropriate in the public interest. The Commission directed that an administrative law judge shall issue an initial decision in this matter within 210 days from the date of service of this Order. (Rel. 34-55798; File No. 3-12640) IN THE MATTER OF ALLOCATION PLUS ASSET MANAGEMENT COMPANY, INC. On May 23, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 203(e) of the Investment Advisers Act of 1940, Making Findings and Imposing Remedial Sanctions against Allocation Plus Asset Management Company, Inc. (Allocation Plus). The Order finds that on May 8, 2007, both Allocation Plus, formerly a Boston-based investment adviser, and its sole shareholder, officer and director Bradford C. Bleidt were enjoined from future violations of Section 10(b) of the Exchange Act and Rule 10b-5 thereunder, and Sections 206(1) and 206(2) of the Advisers Act, in the civil action entitled Securities and Exchange Commission v. Bradford C. Bleidt, et al., Civil Action Number 104-12415-NG, in the District of Massachusetts. Based on the above, the Order revoked the registration of Allocation Plus as an investment adviser. Allocation Plus consented to the issuance of the Order without admitting or denying any of the findings in the Order. For more information see Litigation Release No. 18972 (Nov. 16, 2004), 18993A (Dec. 15, 2004), 19488 (Dec. 7, 2005), and 20120 (May 17, 2007). (Rel. IA-2606; File No. 3-12641) IN THE MATTER OF JAMES PROFFITT On May 23, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934, Making Findings, and Imposing Remedial Sanction (Order) barring James Proffitt, of Tomkinsville, Kentucky, from association with any broker or dealer. Proffitt consented to the Order without admitting or denying the findings, except as to the Final Judgment against him. The Order finds that on May 9, 2007, a final judgment was entered by consent against Proffitt permanently enjoining him from future violations of Sections 5(a), 5(c) and 17(a) of the Securities Act of 1933 and Sections 10(b) and 15(a) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder in a civil action entitled SEC v. Jack Calvin, et al., Civil Action No. 03-CV-10586-MEL (D. Mass.) in the U.S. District Court for the District of Massachusetts. On March 31, 2003, the Commission filed a complaint against five defendants, including Proffitt, and one relief defendant. The Commission's complaint alleged, among other things, that Proffitt and the other defendants offered and sold securities in a purported trading program called Growth Benefit Systems (GBS) that was completely fictitious. The defendants allegedly solicited investors by, among other things, telling them that their funds would be pooled to purchase "Prime Bank" instruments that would be traded by top-rated banks and promising returns as high as 20% per month. In fact, according to the complaint, the GBS trading program never existed and defendants' representations to investors were therefore false. For further information, please see Litigation Release Nos. 18056 (March 31, 2003), 18544 (Jan. 15, 2004), 19974 (Jan.19, 2007), and 20108 (May 10, 2007). (Rel. 34-55800; File No. 3-12642) IN THE MATTER OF HEWLETT-PACKARD COMPANY On May 23, the Commission issued an Order Instituting Cease and Desist Proceedings Pursuant to Section 21C of the Securities Exchange Act of 1934 (Exchange Act), Making Findings and Imposing a Cease and Desist Order against Hewlett-Packard Company (HP). The Order finds that HP failed to disclose the reasons for a director's abrupt resignation in the midst of HP's controversial investigation into boardroom leaks. The Commission found that, several months before the public revelation of the company's leak investigation, an HP director objected to the company's handling of the matter and resigned from the Board, yet HP failed to disclose the reasons for his resignation as required by federal securities laws. As described in the Commission's order, in early 2006 HP initiated an investigation into leaks of confidential information about HP Board meetings to the press. By April, HP investigators had concluded one of HP's directors was responsible, and the company's Chairman and several senior executives decided to present the findings to the Board. During the course of a lengthy and heated Board meeting on May 18, 2006, the Board voted to ask the director to resign. According to the Commission, fellow Board member Thomas Perkins (who was not the director asked to resign) voiced strong objections to the manner in which the leak investigation findings were presented to the Board and to the decision to ask the director to resign. For these reasons, Perkins resigned from the Board and left the meeting. Federal securities laws require a public company to disclose - by making a public filing with the Commission - the circumstances of the disagreement if a director resigns because of a disagreement with the company on any matter relating to its operations, policies or practices. Notwithstanding this requirement, HP did not make the mandated disclosures, instead reporting only the fact that Mr. Perkins had stepped down. The Commission found Mr. Perkins' disagreement related to HP's corporate governance and HP's policies regarding the handling of sensitive information, and therefore was a disagreement related to HP's operations, policies or practices which was required to be disclosed. Based on the above, the Order requires that HP cease and desist from committing or causing any violations and any future violations of Section 13(a) of the Exchange Act and Rule 13a-11 thereunder. HP consented to the issuance of the Order without admitting or denying any of the findings in the Order. (Rel. 34-55801; File No. 3-12643) BISYS TO PAY $25 MILLION TO SETTLE FINANCIAL REPORTING AND RELATED CHARGES BY SEC On May 23, the Commission filed a civil injunctive action in U.S. District Court for the Southern District of New York charging The BISYS Group, Inc., a leading provider of financial products and support services, with violating the financial reporting, books-and- records, and internal control provisions of the Securities Exchange Act of 1934. BISYS has agreed to settle the case, without admitting or denying the Commission's allegations, and has agreed pay approximately $25 million in disgorgement and prejudgment interest. The Commission's complaint, filed in federal court in Manhattan, alleges that from July 2000 through December 2003, former BISYS officers and employees engaged in a variety of improper accounting practices that resulted in an overstatement of the company's reported financial results for the fiscal years ended June 30, 2001, 2002, and 2003 by roughly $180 million. The improper accounting practices were primarily based in the company's Insurance Services division, but also occurred in other divisions of the company. The Commission's complaint alleges that the improper accounting practices were a product of a corporate focus by former management on meeting aggressive, short-term earnings targets and a lax internal control environment. Throughout the relevant period, the Insurance Services division was a major factor in the company's success in achieving its earnings targets. The division's finance department allegedly responded to the corporate focus on making numbers by engaging in improper accounting practices. Although Insurance Services had grown rapidly through a series of acquisitions, during the relevant period, the company failed to adopt and implement adequate controls over the accounting function of the acquired companies as they were integrated. Among other things, the company lacked adequate controls for reconciling account balances or tracking receivables and lacked controls adequate to ensure that the assumptions used in estimating revenue and renewal commissions were valid. With respect to Insurance Services, the complaint alleges that BISYS improperly recorded as its own revenue commissions earned by companies acquired by BISYS before they were acquired; failed adequately to reserve against a substantial aging receivable balance; improperly accounted for renewal and bonus commissions; and made other improper accounting entries that overstated revenue or reduced expenses. The Commission's complaint further alleges that BISYS also engaged in improper accounting practices in other divisions of the company. The complaint alleges that the improper accounting practices within the Insurance Services division resulted in an overstatement of BISYS's reported pre-tax earnings by roughly $118 million for the fiscal years ended June 30, 2001, 2002, and 2003, and by 34.3%, 38.9%, and 20.6%, respectively, in each of those fiscal years. The improper accounting practices in BISYS's other divisions overstated the company's pre-tax earnings by an additional $60.9 million for the same period. The complaint alleges that as a result of these and other improper accounting practices, BISYS filed annual and quarterly reports with the Commission that included financial statements that were inaccurate and misleading. In addition, the company's overstated financial results were incorporated in annual reports to shareholders, press releases, and offering documents including registration statements. The complaint alleges that by engaging in this conduct, BISYS violated the financial reporting, books-and-records, and internal controls provisions of the Exchange Act. Specifically, the complaint alleges that BISYS violated Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act, and Rules 12b-20, 13a-1, 13a-11 and 13a-13 thereunder. The complaint further alleges that BISYS received approximately $20 million in ill-gotten gains as a result of its issuance of convertible debt, stock, and options at prices that were inflated as a result of its violations. Without admitting or denying the Commission's allegations, BISYS has agreed to settle the charges by consenting to a permanent injunction against further violations of the relevant reporting, books-and- records, and internal controls provisions of the federal securities laws, and it has agreed pay disgorgement and prejudgment interest totaling approximately $25 million. [SEC v. The BISYS Group, Inc., 07- Civ-4010 (KMK) (S.D.N.Y.)] (LR-20125; AAE Rel. 2611; Press Rel. 2007- 100) SEC SETTLES CIVIL INJUNCTIVE ACTION AGAINST FORMER EXECUTIVE OF INTERSPEED, INC. The Commission announced today that a final judgment by consent was entered by the U.S. District Court for the District of Massachusetts against Arthur A. Goodwin, former senior vice-president of worldwide sales of Interspeed, Inc., a now-defunct North Andover, Massachusetts Internet equipment provider. The final judgment against Goodwin, age 45, of Plano, Texas, entered on May 21, 2007, permanently enjoins Goodwin from violating antifraud provisions of the federal securities laws and permanently bars him from serving as an officer or director of a public company. The Commission's complaint, filed on Sept. 30, 2002, alleges that during 2000, Goodwin, the company's senior vice president of world- wide sales, orchestrated a scheme to inflate Interspeed's revenue in order to meet analysts' revenue expectations and to boost his own bonus. The complaint alleges that Goodwin arranged transactions containing secret side letters, arranged "round-trip" transactions in which funds were funneled to a customer to use to pay for Interspeed products, and forged a signature and falsified the terms of a contract. In November 2000, Interspeed filed amended Forms 10-Q with the Commission restating revenue for the first three quarters of fiscal year 2000. According to the complaint, Interspeed's reported revenue for the period decreased 60% from $14.1 million to $5.4 million, and its net loss increased from $8.5 million to $12 million. According to the restatement, Interspeed had overstated its revenue by between 25% and 93% for each of the three affected filing periods. Interspeed's fraudulent quarterly reports were also incorporated by reference in a Form S-8 registration statement, filed with the Commission on Aug. 24, 2000. To settle the Commission's charges, Goodwin consented, without admitting or denying the allegations of the complaint, to entry of a final judgment permanently enjoining him from violations of Section 17(a) of the Securities Act of 1933, Sections 10(b) and 13(b)(5) of the Securities Exchange Act of 1934 and Rules 10b-5, 13b2-1 and 13b2-2 thereunder and from aiding and abetting violations of Section 13(a) and 13(b)(2)(A) of the Exchange Act and Rules 12b-20 and 13a-13 thereunder. The judgment imposes a permanent officer and director bar the judgment further orders that Goodwin is liable for disgorgement of his performance-based bonus of $70,500, plus pre-judgment interest of $30,021, but waives payment based on sworn representations by Goodwin in his statement of financial condition and other documents and information submitted to the Commission. In a related criminal proceeding, on June 9, 2006, Goodwin was convicted of eight counts of securities and wire fraud following a nine day jury trial prosecuted by the U.S. Attorney's office for the District of Massachusetts. On Oct. 13, 2006, Goodwin was sentenced to serve a prison term of 30 months, followed by supervised release for three years. For further information, see Litigation Release No. 18758 (June 22, 2004), Litigation Release No. 18468 (Nov. 17, 2003), Litigation Release No. 18180 (June 6, 2003), and Litigation Release No. 17758 (Oct. 1, 2002). [SEC v. Arthur A. Goodwin, Civil Action No. 02-11913- JTL (D. Mass.)] (LR-20126; AAE Rel. 2612) FEDERAL COURT ISSUES JUDGMENTS IN FRAUDULENT PYRAMID SCHEME TARGETING BRAZILIAN COMMUNITY The Commission announced today that, on May 16, 2007, the Honorable Mark L. Wolf of the United States District Court for the District of Massachusetts entered Final Judgments against Universo FoneClub Corporation, Sanderley R. De Vasconcelos and Victor Sales in connection with a pyramid scheme targeting members of the Brazilian- American community that raised approximately $3.2 million. The final judgments, entered by consent, enjoin De Vasconcelos and Sales from violating Sections 5(a), 5(c) and 17(a) of the Securities Act of 1933 as well as Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. In addition, the final judgments hold De Vasconcelos and Universo FoneClub jointly and severally liable for $3,269,459 in disgorgement plus $151,928.49 in prejudgment interest but waive payment of all but $1,805,612.66 of that sum and do not impose a civil monetary penalty against De Vasconcelos or Universo FoneClub based on the sworn representations made in their Statements of Financial Condition and other documents and information submitted by them to the Commission. . The final judgments also require Sales to pay, over a seven month period, $9,423.80 in disgorgement plus $437.92 in prejudgment interest and a $25,000 civil penalty. On May 30, 2006, the Commission filed a complaint alleging that De Vasconcelos and Sales were promoting a pyramid scheme known as AFoneClub@ that targeted Brazilian-Americans. The complaint alleged that the defendants falsely promised members of the Brazilian community that they would earn substantial sums of money by paying approximately $2,000 to $5,000 to become members of a company (referred to as the FoneClub) that purportedly sold prepaid telephone calling cards through a multi-level marketing structure. However, the complaint alleged that the defendants, who had emphasized to potential investors that neither they nor the company would earn profits from the sale of phone cards, were in reality luring victims into a pyramid scheme in which its members would only make money through the recruitment of new members. The complaint further alleged that the defendants emphasized in their sales pitches, which were made in Portuguese, that God wanted the Brazilian community to prosper financially and that FoneClub would provide the opportunity for it to do so. Simultaneously with the filing of its complaint on May 30, 2006, the Commission sought and obtained from the court an emergency order to halt this affinity fraud and to freeze the defendants' assets. This order froze approximately $1.8 million in assets, representing the bulk of the disgorgement and penalty payments set forth above. Under the terms of the final judgments, these payments will be transferred to the court's registry and the SEC may propose a plan, subject to the court's approval, to distribute these funds to the victims of the fraud. For further information, see Lit. Rel. No.20127 (May 23, 2007) and Lit. Release No. 19715 (June 1, 2006). More information about affinity fraud is available at http://www.sec.gov/investor/pubs/affinity.htm. [SEC v. Universo FoneClub Corporation, et al., Civil Action No. 06- 10940-MLW, USDC, D. Mass.] (LR-20127) ROBERT GOEHRING SETTLES INSIDER TRADING CHARGES The Commission announced today that on May 18, 2007, the Honorable Alvin W. Thompson of the U.S. District Court for the District of Connecticut entered a final judgment against Robert Goehring, the former director of corporate communications of Gerber Scientific, Inc. In its complaint against Goehring, filed on Feb. 28, 2005, the Commission alleged that Goehring traded Gerber Scientific stock nine times on the basis of material nonpublic information that he had received and also tipped a friend, who traded on three occasions. Goehring consented to the entry of the final judgment without admitting or denying the allegations in the Commission's complaint. In the final judgment, the Court permanently enjoined Goehring from violating Section 10(b) of the Securities Exchange Act of 1934 and Exchange Act Rule 10b-5 and prohibited Goehring from serving as an officer or director of a public company. The Court further decreed that Goehring is liable for disgorgement and pre-judgment interest totaling $142,368.24 but waived payment of all but $50,000 of that amount, and did not impose a civil penalty, based on representations of financial condition that Goehring submitted. Separately, in a related criminal action, Goehring pled guilty to three counts of insider trading involving several of the transactions charged in the Commission's complaint. On Nov. 21, 2006, the U.S. District Court for the Southern District of New York sentenced Goehring to two years of probation for that conduct. [SEC v. Robert Goehring, Civil Action No. 3:05-CV-350 (AWT) (D.Conn.)] (LR-20128) SELF-REGULATORY ORGANIZATIONS APPROVAL OF PROPOSED RULE CHANGES The Commission granted approval to a proposed rule change (SR-CBOE- 2007-15) submitted by the Chicago Board Options Exchange to amend CBOE's membership application procedures. Publication is expected in the Federal Register during the week of May 21. (Rel. 34-55786) The Commission approved a proposed rule change filed by the Municipal Securities Rulemaking Board (SR-MSRB-2006-10) relating to amendments to Rule G-27, on supervision, and the related recordkeeping and record retention requirements of Rules G-8 and G-9. Publication is expected in the Federal Register during the week of May 28. (Rel. 34-55792) The Commission approved a proposed rule change submitted by the New York Stock Exchange (SR-NYSE-2007-34) to amend NYSE Rule 80A.40(b) to update the definition of "Program Trading," to substitute simplified audit trail requirements, and to make conforming amendments to NYSE Rule 410B. Publication is expected in the Federal Register during the week of May 28. (Rel. 34-55793) The Commission approved a proposed rule change filed by the New York Stock Exchange (SR-NYSE-2007-28) to exempt limited partnerships from certain of its shareholder approval rules. Publication is expected in the Federal Register during the week of May 28. (Rel. 34-55796) PROPOSED RULE CHANGE The Options Clearing Corporation filed a proposed rule change (SR-OCC- 2006-19) that would amend OCC's by-laws and rules to provide for close-out netting procedures to be followed in the highly unlikely event that OCC becomes insolvent or otherwise defaults on its clearing obligations. Publication is expected in the Federal Register during the week of May 28. (Rel. 34-55788) ACCELERATED APPROVAL OF PROPOSED RULE CHANGE The Commission granted accelerated approval to a proposed rule change (SR-Amex-2007-45), as modified by Amendment No. 1 thereto, submitted by the American Stock Exchange to amend the generic listing standards for Index-Linked Securities and adopt new generic listing standards for Commodity-Linked Securities and Currency-Linked Securities. Publication is expected in the Federal Register during the week of May 28. (Rel. 34-55794) 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 TDS TELEMEDICINE INC, ONE PENN PLAZA, SUITE 1612, NEW YORK, NY, 10533, 2129945374 - 2,185,000 ($371,450.00) Equity, (File 333-143135 - May. 22) (BR. 09A) S-8 LOGICVISION INC, 25 METRO DRIVE 3RD FL, SAN JOSE, CA, 95110, 4084530146 - 125,000 ($107,750.00) Equity, (File 333-143136 - May. 22) (BR. 03B) S-8 LOGICVISION INC, 25 METRO DRIVE 3RD FL, SAN JOSE, CA, 95110, 4084530146 - 650,000 ($539,500.00) Equity, (File 333-143137 - May. 22) (BR. 03B) S-3ASR RESIDENTIAL CAPITAL, LLC, 8400 NORMANDALE LAKE BOULEVARD, MINNEAPOLIS, MN, 55437, 952-857-8700 - 0 ($12,500,000,000.00) Debt, (File 333-143138 - May. 22) (BR. 07) SB-2 CNS RESPONSE, INC., 2755 BRISTOL ST., COSTA MESA, CA, 92626, (949) 248-5461 - 9,983,138 ($16,472,177.70) Equity, (File 333-143139 - May. 22) (BR. 02B) S-1 Omniture, Inc., ATTN: SHAWN LINDQUIST, 550 EAST TIMPANOGOS CIRCLE, OREM, UT, 84097, 801-722-7000 - 7,820,000 ($137,710,200.00) Equity, (File 333-143140 - May. 22) (BR. 03C) S-3ASR BROADRIDGE FINANCIAL SOLUTIONS, INC., 2 JOURNAL SQUARE PLAZA, JERSEY CITY, NJ, 07306, (201) 714-3000 - 0 ($0.00) Non-Convertible Debt, (File 333-143141 - May. 22) (BR. 11C) S-8 CASPIAN INTERNATIONAL OIL CORP, 1800 WEST LOOP SOUTH, SUITE 850, HOUSTON, TX, 77027, 2813124717 - 4,000,000 ($1,400,000.00) Equity, (File 333-143142 - May. 22) (BR. 09B) S-4 Metavante Holding CO, 8025 EXCELSIOR DRIVE, SUITE 200, MADISON, WI, 53717, 414-765-7700 - 92,686,495 ($4,564,809,879.00) Equity, (File 333-143143 - May. 22) (BR. 11) SB-2 Coda Octopus Group, Inc., 245 PARK AVENUE, 39TH FLOOR, NEW YORK, NY, 10167, 212 792 4220 - 32,400,000 ($49,248,000.00) Equity, (File 333-143144 - May. 22) (BR. 05) S-8 SONTRA MEDICAL CORP, 10 FORGE PARKWAY, FRANKLIN, MA, 02038, 508 553-8850 - 1,000,000 ($1,270,000.00) Equity, (File 333-143145 - May. 22) (BR. 10C) S-8 JOURNAL COMMUNICATIONS INC, 333 WEST STATE STREET, MILWAUKEE, WI, 83203, 48,000,000 ($65,424,000.00) Equity, (File 333-143146 - May. 22) (BR. 05A) S-8 GREEN PLAINS RENEWABLE ENERGY, INC., 4124 AIRPORT ROAD, SHENANDOAH, IA, 51601, 712-246-2932 - 1,000,000 ($20,350,000.00) Equity, (File 333-143147 - May. 22) (BR. 06C) S-8 FOAMEX INTERNATIONAL INC, 1000 COLUMBIA AVENUE, LINWOOD, PA, 19061, 6108593000 - 2,325,000 ($30,690,000.00) Equity, (File 333-143149 - May. 22) (BR. 06C) S-3ASR RAYONIER INC, 50 NORTH LAURA ST, SUITE 1900, JACKSONVILLE, FL, 32202, 9043579100 - 0 ($0.00) Unallocated (Universal) Shelf, (File 333-143150 - May. 22) (BR. 08C) SB-2 POWER-SAVE ENERGY CO, 3940-7 BROAD STREET, #200, SAN LUIS OBISPO, CA, 93401, 866-297-7192 - 2,490,222 ($2,191,395.36) Equity, (File 333-143151 - May. 22) (BR. 02A) S-3 Bronco Drilling Company, Inc., 14313 NORTH MAY AVENUE, SUITE 100, OKLAHOMA CITY, OK, 73134, 405.848.8807 - 0 ($100,000,000.00) Equity, (File 333-143152 - May. 22) (BR. 04C) S-3 NANOPHASE TECHNOLOGIES CORPORATION, 453 COMMERCE ST, BURR RIDGE, IL, 60521, 6303231200 - 0 ($12,340,000.00) Equity, (File 333-143153 - May. 22) (BR. 06B) S-8 TESCO CORP, 3993 W. SAM HOUSTON PARKWAY N., SUITE 100, HOUSTON, TX, 77043, 713-359-7000 - 0 ($16,000,000.00) Equity, (File 333-143155 - May. 22) (BR. 04A) S-8 DigitalFX International Inc, 3035 EAST PATRICK LANE, SUITE 9, LAS VEGAS, NV, 89120, 7029389271 - 2,156,283 ($10,630,475.19) Equity, (File 333-143156 - May. 22) (BR. 03C) F-3 Double Hull Tankers, Inc., 26 NEW STREET, ST. HELIER, JERSEY, CHANNEL IS, X0, JE23RA, 00 44 1534 639759 - 8,751,500 ($143,087,025.00) Equity, (File 333-143157 - May. 22) (BR. 05A) S-8 REDHOOK ALE BREWERY INC, 14300 NE 145TH ST, STE 210, WOODINVILLE, WA, 98072, 4254833232 - 0 ($690,000.00) Equity, (File 333-143158 - May. 22) (BR. 02C) S-8 REWARDS NETWORK INC, TWO NORTH RIVERSIDE PLAZA, SUITE 950, CHICAGO, IL, 60606, 312-521-6767 - 0 ($368,000.00) Equity, (File 333-143159 - May. 22) (BR. 08C) S-1 AMEDICA CORP, 615 ARAPEEN DRIVE, SALT LAKE CITY, UT, 84108, 801-231-5729 - 0 ($74,750,000.00) Equity, (File 333-143160 - May. 22) (BR. ) S-8 SALESFORCE COM INC, THE LANDMARK, ONE MARKET STREET STE.300, SAN FRANCISCO, CA, 94105, 0 ($178,560,000.00) Equity, (File 333-143161 - May. 22) (BR. 03B) S-3 ARQULE INC, 19 PRESIDENTIAL WAY, WOBURN, MA, 01801, 781-994-0300 - 0 ($100,000,000.00) Equity, (File 333-143162 - May. 22) (BR. 01C) S-3 EPOCH HOLDING CORP, 640 FIFTH AVENUE, 18TH FLOOR, NEW YORK, NY, 10019, 212-303-7200 - 1,182,151 ($16,928,402.00) Equity, (File 333-143163 - May. 22) (BR. 06A) S-8 CABELAS INC, ONE CABELA DRIVE, SIDNEY, NE, 69160, 308-254-5505 - 3,500,000 ($78,195,702.00) Equity, (File 333-143164 - May. 22) (BR. 02C) S-8 CENTRAL VIRGINIA BANKSHARES INC, U S RTE 60 AT FLATROCK, P O BOX 39, POWHATAN, VA, 23139, 8047946266 - 400,000 ($9,842,000.00) Equity, (File 333-143165 - May. 22) (BR. 07B) S-8 CENTRAL VIRGINIA BANKSHARES INC, U S RTE 60 AT FLATROCK, P O BOX 39, POWHATAN, VA, 23139, 8047946266 - 105,000 ($2,583,525.00) Equity, (File 333-143166 - May. 22) (BR. 07B) S-4 CapitalSouth Bancorp, 2340 WOODCREST PLACE, SUITE 200, BIRMINGHAM, AL, 35209, 205-870-1939 - 1,047,619 ($8,562,380.80) Equity, (File 333-143167 - May. 22) (BR. 07A) S-8 JOURNAL COMMUNICATIONS INC, 333 WEST STATE STREET, MILWAUKEE, WI, 83203, 48,000,000 ($65,424,000.00) Equity, (File 333-143169 - May. 22) (BR. 05A) 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 Aces Wired Inc NV 8.01 03/08/07 ACORDA THERAPEUTICS INC 8.01,9.01 05/22/07 ACTION PRODUCTS INTERNATIONAL INC FL 7.01,9.01 05/17/07 ACXIOM CORP DE 1.01,3.03,9.01 05/16/07 ADAPTEC INC DE 3.01,9.01 05/16/07 ADVANCIS PHARMACEUTICAL CORP 1.01,9.01 05/22/07 AMERICAN CAPITAL STRATEGIES LTD 1.01,1.02,2.03,9.01 05/22/07 AMERICAN INTERNATIONAL GROUP INC DE 5.02,5.03,9.01 05/16/07 AMERICAN LAND LEASE INC DE 7.01,9.01 05/18/07 AMERICAN MEDIA OPERATIONS INC DE 1.01,9.01 05/15/07 AMEND AMERICAN PHYSICIANS CAPITAL INC MI 8.01,9.01 05/22/07 American Railcar Industries, Inc./DE DE 1.01,9.01 05/21/07 AMERICAN SCIENCE & ENGINEERING INC MA 2.02,9.01 05/21/07 American Telecom Services Inc 2.02,9.01 05/21/07 AMERICAN TOWER CORP /MA/ DE 5.02,8.01,9.01 05/09/07 AMERICAN UNITED GOLD CORP NV 8.01 05/18/07 AMGEN INC DE 7.01,8.01,9.01 05/22/07 ANALOG DEVICES INC MA 2.02,9.01 05/22/07 ANSYS INC DE 5.02,9.01 05/18/07 ANTIGENICS INC /DE/ DE 5.02 05/16/07 APOLLO GROUP INC AZ 2.02,9.01 05/21/07 ARBOR REALTY TRUST INC MD 8.01,9.01 05/22/07 ARCH CHEMICALS INC VA 5.02 05/16/07 ARVINMERITOR INC IN 1.01,2.01,9.01 05/17/07 ASHFORD HOSPITALITY TRUST INC MD 7.01,9.01 05/21/07 ASPYRA INC CA 2.02,9.01 05/21/07 ATARI INC DE 5.02 05/16/07 ATS CORP DE 5.02,9.01 05/22/07 AUTOZONE INC NV 2.02 05/22/07 BANCTRUST FINANCIAL GROUP INC AL 8.01,9.01 05/21/07 BANK OF GRANITE CORP DE 8.01,9.01 05/21/07 BANK OF NEW YORK CO INC NY 2.03 05/21/07 BECTON DICKINSON & CO NJ 8.01,9.01 05/22/07 BEVERLY NATIONAL CORP MA 7.01,9.01 05/22/07 BEVERLY NATIONAL CORP MA 5.02,8.01 05/22/07 BG Financial Group, Inc. TN 4.01,9.01 05/22/07 BIOLASE TECHNOLOGY INC DE 5.02,9.01 05/16/07 BJS WHOLESALE CLUB INC DE 2.02,9.01 05/22/07 BLACK BOX CORP DE 5.02,9.01 05/15/07 BMW Vehicle Owner Trust 2004-A 9.01 03/25/07 BMW Vehicle Owner Trust 2005-A 9.01 03/25/07 BOSS HOLDINGS INC DE 1.01 05/18/07 Boulder Specialty Brands, Inc. DE 5.02 05/17/07 BreitBurn Energy Partners L.P. DE 1.01,3.02 05/16/07 BRESLER & REINER INC DE 4.02 05/17/07 Bristow Group Inc DE 9.01 05/21/07 BUSINESS OBJECTS S.A. 8.01,9.01 05/22/07 BUSINESS OBJECTS S.A. 7.01,8.01,9.01 04/02/07 AMEND BUTLER INTERNATIONAL INC /MD/ MD 1.01,9.01 05/01/07 CALIFORNIA NEWS TECH NV 1.01,2.01,3.02,5.01,5.02,5.03, 05/17/07 9.01 CAPITAL GROWTH SYSTEMS INC /FL/ FL 1.01,3.02,5.02,9.01 04/30/07 CapitalSouth Bancorp DE 8.01,9.01 05/21/07 Cardium Therapeutics, Inc. 8.01,9.01 05/16/07 CARRINGTON LABORATORIES INC /TX/ TX 5.02,7.01,9.01 05/17/07 CBRL GROUP INC TN 2.02,7.01,9.01 05/22/07 CENTER BANCORP INC NJ 8.01,9.01 05/22/07 CENTRAL PARKING CORP TN 8.01,9.01 05/21/07 CHAMPPS ENTERTAINMENT INC DE 8.01,9.01 05/18/07 CHEMED CORP DE 1.01,9.01 05/14/07 AMEND Chemtura CORP DE 1.01,9.01 05/21/07 CHEROKEE INTERNATIONAL CORP DE 3.01,9.01 05/17/07 CHILDRENS PLACE RETAIL STORES INC 2.02,9.01 05/22/07 China 3C Group NV 2.02,9.01 05/16/07 CHINACAST EDUCATION CORP DE 2.02 05/21/07 CIGNA CORP DE 7.01 05/22/07 CIT GROUP INC DE 8.01,9.01 05/21/07 CITIBANK CREDIT CARD ISSUANCE TRUST DE 8.01,9.01 05/22/07 CITIZENS FIRST CORP KY 7.01,9.01 05/22/07 Clearpoint Business Resources, Inc DE 2.02,9.01 05/21/07 COLUMBIA SPORTSWEAR CO OR 1.01,2.03,9.01 05/21/07 COMARCO INC CA 7.01,9.01 05/21/07 COMMONWEALTH BIOTECHNOLOGIES INC VA 1.01,5.02,9.01 05/15/07 COMPUTER SCIENCES CORP NV 8.01 05/22/07 Comverge, Inc. DE 2.02,9.01 05/22/07 CONSECO INC DE 7.01,9.01 05/22/07 CONSUMER PORTFOLIO SERVICES INC CA 7.01,9.01 05/22/07 CONTINENTAL RESOURCES INC OK 1.01,5.02,5.03,9.01 05/16/07 COOPER INDUSTRIES LTD 8.01,9.01 05/22/07 Cord Blood America, Inc. FL 8.01,9.01 05/21/07 COUNTRYWIDE FINANCIAL CORP DE 1.01,3.02,8.01,9.01 05/16/07 CRA INTERNATIONAL, INC. MA 1.01,9.01 05/16/07 CRITICAL THERAPEUTICS INC DE 1.01 05/16/07 CRM Holdings, Ltd. 7.01,8.01 05/21/07 CTI INDUSTRIES CORP DE 2.02,9.01 05/18/07 CWABS Asset-Backed Certificates Trust DE 9.01 02/28/07 CYGNE DESIGNS INC DE 4.01,9.01 05/17/07 CYNOSURE INC 5.02 05/16/07 CYTRX CORP DE 2.05,8.01,9.01 05/18/07 CYTYC CORP DE 3.01,9.01 05/16/07 CYTYC CORP DE 3.03,9.01 05/20/07 DANA CORP VA 5.02,8.01,9.01 05/16/07 DAYTON POWER & LIGHT CO OH 7.01,9.01 05/22/07 DigiCurve, Inc. NV 4.01,5.02,9.01 05/14/07 DIGITAL RECORDERS INC NC 7.01,8.01,9.01 05/22/07 DILLARDS INC DE 7.01,9.01 05/18/07 DIXIE GROUP INC TN 7.01,9.01 05/22/07 DOUBLE EAGLE PETROLEUM CO MD 7.01,9.01 05/22/07 Double-Take Software, Inc. DE 7.01 05/22/07 DPL INC OH 7.01,9.01 05/15/07 DPL INC OH 7.01,9.01 05/22/07 DYADIC INTERNATIONAL INC DE 2.05,3.01,8.01 05/17/07 DYAX CORP DE 1.01,9.01 05/17/07 DYNABAZAAR INC DE 1.01 05/18/07 EAGLE MATERIALS INC DE 5.02,9.01 05/16/07 EAGLE ROCK ENERGY PARTNERS L P DE 1.01,5.02,9.01 05/17/07 EAST PENN FINANCIAL CORP 1.01,7.01,9.01 05/15/07 AMEND EASTERN AMERICAN NATURAL GAS TRUST DE 2.02,9.01 05/22/07 EASYLINK SERVICES CORP DE 5.02,9.01 05/17/07 ECO2 PLASTICS INC DE 5.02 05/17/07 EDGAR ONLINE INC DE 1.02,5.02 05/21/07 EDGETECH SERVICES INC NV 1.01,9.01 05/21/07 EGL INC TX 8.01,9.01 05/17/07 eHealth, Inc. DE 5.02,8.01,9.01 05/16/07 ELECTRONICS FOR IMAGING INC DE 3.01,9.01 05/14/07 EMERSON ELECTRIC CO MO 7.01 05/22/07 ENSCO INTERNATIONAL INC DE 8.01,9.01 05/22/07 EQUITY LIFESTYLE PROPERTIES INC MD 5.03,9.01 05/18/07 Equity Media Holdings CORP DE 4.01,9.01 05/21/07 ETRIALS WORLDWIDE INC. 1.01,5.02,9.01 05/18/07 EXELON CORP PA 7.01 05/22/07 FAR EAST ENERGY CORP 1.01,9.01 05/17/07 Federal Home Loan Bank of Atlanta X1 2.03 05/16/07 Federal Home Loan Bank of Boston X1 2.03 05/16/07 Federal Home Loan Bank of Chicago X1 2.03 05/16/07 Federal Home Loan Bank of Cincinnati X1 2.03,9.01 05/16/07 Federal Home Loan Bank of Dallas 2.03 05/16/07 Federal Home Loan Bank of Des Moines X1 2.03,9.01 05/16/07 Federal Home Loan Bank of Indianapoli X1 2.03,9.01 05/16/07 Federal Home Loan Bank of New York X1 2.03,9.01 05/16/07 Federal Home Loan Bank of Pittsburgh PA 2.03,9.01 05/16/07 Federal Home Loan Bank of San Francis X1 2.03 05/16/07 Federal Home Loan Bank of Seattle 2.03 05/22/07 Federal Home Loan Bank of Seattle 5.02 05/22/07 Federal Home Loan Bank of Seattle 5.02 05/22/07 AMEND Federal Home Loan Bank of Topeka 2.03 05/17/07 FF-TSY Holding CO II, LLC MD 8.01,9.01 05/14/07 FGBC Bancshares, Inc. GA 5.02 05/21/07 FINANCIAL SECURITY ASSURANCE HOLDINGS NY 5.02,9.01 05/16/07 FIRST CAPITAL BANCORP, INC. VA 5.03,9.01 05/16/07 FIRST CAPITAL INC IN 8.01 05/21/07 FIRST COMMUNITY BANCSHARES INC /NV/ NV 8.01,9.01 05/22/07 FIRST DATA CORP DE 8.01 05/22/07 First Horizon Asset Sec Mort Pass Thr DE 8.01,9.01 05/22/07 FIRST IPSWICH BANCORP /MA MA 5.02,9.01 05/16/07 FLOWSERVE CORP NY 4.01,9.01 05/16/07 FOCUS ENHANCEMENTS INC DE 8.01 05/16/07 Fox Chase Bancorp Inc X1 7.01,9.01 05/22/07 FREMONT GENERAL CORP NV 8.01,9.01 05/21/07 FULTON FINANCIAL CORP PA 7.01,9.01 05/22/07 FURNITURE BRANDS INTERNATIONAL INC DE 5.02 05/22/07 FURNITURE BRANDS INTERNATIONAL INC DE 5.02,7.01,9.01 05/22/07 GAMETECH INTERNATIONAL INC DE 8.01,9.01 05/21/07 GAMMACAN INTERNATIONAL INC DE 7.01,8.01 05/22/07 GANDER MOUNTAIN CO MN 2.02,9.01 05/22/07 GATX CORP NY 7.01,9.01 05/22/07 GCO Education Loan Funding Trust-I DE 8.01,9.01 05/15/07 GEMSTAR TV GUIDE INTERNATIONAL INC DE 5.02 05/16/07 GENERAL STEEL HOLDINGS INC NV 1.01,9.01 05/17/07 GENESIS HEALTHCARE CORP PA 1.01,8.01,9.01 05/18/07 GENOMIC HEALTH INC 8.01,9.01 05/21/07 GEVITY HR INC FL 7.01,8.01 05/22/07 GLOBAL MED TECHNOLOGIES INC CO 8.01,9.01 05/21/07 GOLDEN TELECOM INC DE 2.03,5.02 05/17/07 GOODYEAR TIRE & RUBBER CO /OH/ OH 1.01,8.01,9.01 05/16/07 Google Inc. DE 7.01 05/22/07 Granite Master Issuer plc X0 8.01,9.01 05/19/07 GRANT PARK FUTURES FUND LIMITED PARTN IL 7.01 05/18/07 GREENFIELD ONLINE INC DE 8.01 05/22/07 GRUBB & ELLIS CO DE 1.01,9.01 05/22/07 GSI COMMERCE INC DE 7.01,9.01 05/22/07 Guidance Software, Inc. DE 5.02 05/18/07 GULFMARK OFFSHORE INC DE 5.02,8.01,9.01 05/22/07 HASTINGS ENTERTAINMENT INC TX 2.02,9.01 05/21/07 Health Fitness Corp /MN/ MN 5.02,9.01 05/21/07 HEALTH MANAGEMENT ASSOCIATES INC DE 5.02,9.01 05/15/07 AMEND HEALTH NET INC DE 7.01 05/22/07 HINES HORTICULTURE INC DE 3.01,7.01,9.01 05/17/07 Home Equity Mortgage Loan Asset-Backe DE 8.01,9.01 02/05/07 Home Equity Mortgage Loan Asset-Backe DE 2.01,9.01 03/13/07 HOSPITALITY PROPERTIES TRUST MD 8.01,9.01 05/22/07 HOST HOTELS & RESORTS L.P. DE 8.01,9.01 02/23/07 HOST HOTELS & RESORTS, INC. MD 8.01,9.01 02/23/07 IMATION CORP DE 7.01 05/22/07 IMPAX LABORATORIES INC DE 8.01,9.01 05/22/07 INSIGHT HEALTH SERVICES HOLDINGS CORP 8.01,9.01 05/21/07 Integrated Media Holdings, Inc. 1.01,8.01 04/11/07 INTEGRYS ENERGY GROUP, INC. WI 1.01,2.03,9.01 05/18/07 INTEL CORP DE 7.01,9.01 05/22/07 INTELLIGENTIAS, INC. 5.02 05/18/07 INTERACTIVE SYSTEMS WORLDWIDE INC /DE DE 5.02 05/21/07 International Fight League, Inc. DE 5.03,9.01 05/18/07 INTERNET AMERICA INC TX 8.01 05/17/07 INTERSTATE BAKERIES CORP/DE/ DE 7.01,9.01 05/22/07 INTERSTATE HOTELS & RESORTS INC DE 8.01 05/22/07 Intrepid Global Imaging 3D, INC. DE 5.02 05/18/07 J P MORGAN CHASE & CO DE 9.01 05/18/07 JACKSON HEWITT TAX SERVICE INC DE 7.01,9.01 05/22/07 JAVELIN PHARMACEUTICALS, INC DE 1.01,9.01 05/18/07 JERSEY CENTRAL POWER & LIGHT CO NJ 1.01,2.03,9.01 05/21/07 JMAR TECHNOLOGIES INC DE 1.01,3.02 05/16/07 JMG Exploration, Inc. NV 9.01 12/31/06 K-FED BANCORP 8.01 05/22/07 KAPSTONE PAPER & PACKAGING CORP DE 8.01,9.01 05/21/07 KAYDON CORP DE 5.02,9.01 05/16/07 KMG CHEMICALS INC TX 1.01,2.03 05/16/07 LAMPERD LESS LETHAL INC NV 4.01,9.01 07/26/06 AMEND LANDEC CORP \CA\ CA 5.02 05/17/07 LARGE SCALE BIOLOGY CORP DE 8.01,9.01 05/21/07 LCC INTERNATIONAL INC DE 4.01,9.01 05/02/07 AMEND LEGACY RESERVES L P 8.01,9.01 05/21/07 LIBBEY INC DE 5.02 05/17/07 Liberty Global, Inc. 7.01 05/22/07 Liberty Global, Inc. 2.03,9.01 05/18/07 LONG-E INTERNATIONAL, INC. UT 4.01,9.01 05/08/07 LTV CORP DE 8.01,9.01 05/22/07 M & F WORLDWIDE CORP DE 5.01 05/22/07 MAGUIRE PROPERTIES INC MD 1.01,7.01,9.01 05/17/07 MARINE PETROLEUM TRUST TX 7.01,9.01 05/18/07 MEDAREX INC NJ 5.02,9.01 05/15/07 MEDISCIENCE TECHNOLOGY CORP NJ 1.01,9.01 05/18/07 MEDTRONIC INC MN 2.02,9.01 05/22/07 MENS WEARHOUSE INC TX 2.02,9.01 05/22/07 MERCK & CO INC NJ 5.02,5.03,9.01 05/17/07 MESA OFFSHORE TRUST TX 7.01,9.01 05/22/07 MESA ROYALTY TRUST/TX TX 7.01,9.01 05/22/07 Metabolic Research, Inc. IN 1.01,3.02,9.01 05/22/07 METABOLIX, INC. DE 1.01,5.02,9.01 05/03/07 AMEND MetaMorphix Inc. MD 8.01,9.01 05/15/07 METROCORP BANCSHARES INC 7.01,9.01 05/22/07 METROPCS COMMUNICATIONS INC DE 5.05,9.01 05/18/07 MONARCH COMMUNITY BANCORP INC MD 5.02 05/17/07 Morgans Hotel Group Co. DE 1.01,9.01 05/22/07 Morningstar, Inc. IL 7.01,9.01 05/22/07 MORTGAGEBROKERS.COM HOLDINGS, INC. DE 8.01 05/21/07 MORTGAGEBROKERS.COM HOLDINGS, INC. DE 4.01,9.01 05/16/07 MOVENTIS CAPITAL, INC. DE 2.02,7.01,9.01 05/22/07 N VISION TECHNOLOGY INC DE 5.01 05/22/06 NANO PROPRIETARY INC TX 5.02,9.01 05/18/07 NATIONAL HOME HEALTH CARE CORP DE 8.01,9.01 05/21/07 NATIONAL MENTOR HOLDINGS, INC. DE 5.02,9.01 05/22/07 NATIONAL PRESTO INDUSTRIES INC WI 2.02,9.01 05/18/07 Nelnet Student Loan Trust 2007-1 9.01 05/22/07 NEPHROS INC DE 8.01,9.01 05/22/07 NETWOLVES CORP NY 5.02 05/18/07 NETWOLVES CORP NY 1.03,9.01 05/21/07 NEW MOTION, INC. DE 2.02,9.01 05/16/07 NEWS CORP 8.01,9.01 05/22/07 NewStar Financial, Inc. 5.02 05/21/07 NEWTEK BUSINESS SERVICES INC NY 8.01,9.01 05/17/07 NITROMED INC DE 5.02,9.01 05/21/07 NOBEL LEARNING COMMUNITIES INC DE 8.01,9.01 05/22/07 NORTEL NETWORKS CORP 8.01,9.01 05/22/07 NORTEL NETWORKS LTD 8.01,9.01 05/22/07 NORTHWEST BANCORP INC PA 5.03,9.01 05/16/07 NOVAMED INC DE 9.01 02/07/07 AMEND ODYSSEY HEALTHCARE INC DE 7.01,9.01 05/22/07 OIL STATES INTERNATIONAL, INC DE 7.01,9.01 05/22/07 OLD NATIONAL BANCORP /IN/ IN 5.03,9.01 05/22/07 Omega United Inc 7.01,9.01 05/21/07 Omni Financial Services, Inc. GA 7.01,9.01 05/22/07 OMTOOL LTD DE 3.01,9.01 05/16/07 ON2 TECHNOLOGIES, INC. DE 1.01,9.01 05/21/07 Onstream Media CORP FL 8.01,9.01 05/21/07 Optionable Inc 1.02,9.01 05/18/07 Pacific Copper Corp. DE 5.02 05/21/07 PALM HARBOR HOMES INC /FL/ FL 2.02,9.01 05/22/07 PANGEA PETROLEUM CORP CO 1.01,9.01 05/16/07 PARTNERRE LTD 1.01,9.01 05/16/07 PATHMARK STORES INC DE 8.01 05/15/07 PENNSYLVANIA REAL ESTATE INVESTMENT T PA 2.03,9.01 05/17/07 PENTAIR INC MN 2.03,9.01 05/17/07 PEP BOYS MANNY MOE & JACK PA 2.02,9.01 05/22/07 PEPCO HOLDINGS INC DE 7.01,9.01 05/21/07 PERRY ELLIS INTERNATIONAL INC FL 2.02,9.01 05/22/07 PetroHunter Energy Corp MD 2.03,9.01 05/21/07 PIONEER COMPANIES INC DE 1.01,8.01,9.01 05/20/07 PLATINUM ENERGY RESOURCES INC DE 5.02 05/16/07 Porter Bancorp, Inc. KY 5.02,9.01 05/17/07 PORTLAND GENERAL ELECTRIC CO /OR/ OR 2.03,8.01 05/16/07 PRB Energy, Inc. NV 7.01,9.01 05/16/07 PREMIER FINANCIAL BANCORP INC KY 7.01,9.01 05/22/07 Probe Manufacturing Inc NV 1.01 05/08/07 PROSPECT MEDICAL HOLDINGS INC DE 1.01,9.01 05/21/07 PSYCHIATRIC SOLUTIONS INC DE 7.01,9.01 05/21/07 PSYCHIATRIC SOLUTIONS INC DE 1.01,8.01,9.01 05/21/07 PUREDEPTH, INC. CO 8.01,9.01 05/16/07 QUEST DIAGNOSTICS INC DE 8.01,9.01 05/21/07 QUEST GROUP INTERNATIONAL INC NV 1.01,3.02,9.01 05/16/07 Rackable Systems, Inc. DE 5.02,9.01 05/16/07 RADIAL ENERGY, INC. 1.01,9.01 05/17/07 RADISYS CORP OR 5.02 05/16/07 RAYONIER INC NC 5.02,5.03 05/17/07 REGIONS FINANCIAL CORP DE 7.01,9.01 05/22/07 Renaissance Home Equity Loan Trust 20 9.01 05/14/07 Residential Asset Securitization Trus 8.01,9.01 05/22/07 RESTORATION HARDWARE INC CA 2.02,7.01 05/22/07 RIDGEWOOD POWER GROWTH FUND /NJ DE 4.02 05/21/07 AMEND ROCKPORT HEALTHCARE GROUP INC DE 1.01,3.02,9.01 05/16/07 Rockwood Holdings, Inc. DE 5.02,9.01 05/16/07 RONSON CORP NJ 1.01,9.01 05/17/07 ROWAN COMPANIES INC DE 7.01,9.01 05/22/07 RR Donnelley & Sons Co DE 2.01,9.01 05/17/07 SAPIENT CORP DE 3.01,8.01,9.01 05/15/07 SAVE THE WORLD AIR INC NV 3.01,8.01 05/22/07 SCHIMATIC CASH TRANSACTIONS NETWORK C FL 4.01,9.01 05/18/07 SEQUA CORP /DE/ DE 5.02,9.01 05/22/07 SILICA RESOURCES CORP NV 5.02 05/03/07 SIRIUS SATELLITE RADIO INC DE 5.02,9.01 05/21/07 SKINS INC. NV 1.01,3.02 05/21/07 SLM CORP DE 5.02,9.01 05/22/07 SOLUTIA INC DE 1.01,7.01,9.01 05/16/07 Solvis Group, Inc. 1.01,9.01 05/21/07 Southern National Bancorp of Virginia VA 5.02 05/17/07 SPARTAN STORES INC MI 8.01,9.01 05/22/07 SPARTAN STORES INC MI 1.01,9.01 05/22/07 Spectra Energy Capital, LLC DE 1.01,1.02,9.01 05/21/07 Spectra Energy Corp. DE 1.01,1.02,9.01 05/21/07 SPECTRE GAMING INC MN 1.01,3.02 05/09/07 STAPLES INC DE 2.02,9.01 05/22/07 STEC, INC. CA 7.01,9.01 05/22/07 STERLING FINANCIAL CORP /PA/ PA 3.01,9.01 05/16/07 STERLING GOLD CORP NV 5.02,9.01 05/15/07 Storm Cat Energy CORP 5.02 04/09/07 AMEND STRATEGIC HOTELS & RESORTS, INC 1.01,5.02 05/16/07 STREAMLINE HEALTH SOLUTIONS INC. DE 2.02,9.01 05/21/07 SUN HEALTHCARE GROUP INC DE 1.01,9.01 05/17/07 SYNNEX CORP DE 1.01,9.01 05/16/07 Target Credit Card Master Trust DE 8.01,9.01 05/22/07 Target Credit Card Master Trust DE 8.01,9.01 05/22/07 TARGETED GENETICS CORP /WA/ WA 5.02,9.01 05/17/07 TECH DATA CORP FL 2.02,9.01 05/22/07 TESCO CORP 1.01,5.03,9.01 05/18/07 TESORO CORP /NEW/ DE 8.01,9.01 05/22/07 TESORO CORP /NEW/ DE 2.01,9.01 05/10/07 AMEND TETON ENERGY CORP DE 7.01,9.01 05/18/07 THERMA WAVE INC DE 5.01,5.02,8.01,9.01 05/18/07 TODD SHIPYARDS CORP WA 8.01 05/22/07 TRANS LUX CORP DE 8.01,9.01 05/22/07 TRANSGENOMIC INC DE 4.01,9.01 05/16/07 TreeHouse Foods, Inc. DE 5.02,9.01 05/22/07 Triad Automobile Receivables Trust 20 8.01,9.01 05/18/07 TRIMBLE NAVIGATION LTD /CA/ CA 5.02 05/17/07 TRINITY CAPITAL CORP 7.01,9.01 05/22/07 TRM CORP OR 2.02,5.02,9.01 05/22/07 TXP CORP NV 2.02,9.01 05/22/07 UGODS, INC. NV 5.03 05/18/07 Under Armour, Inc. MD 1.01,9.01 05/17/07 Uni-Pixel DE 8.01,9.01 05/22/07 UNION NATIONAL FINANCIAL CORP / PA PA 8.01 03/31/07 UNITED HERITAGE CORP UT 8.01,9.01 05/21/07 UNITED NATURAL FOODS INC DE 2.02,9.01 05/22/07 UNITED STATES STEEL CORP DE 1.01,2.03,9.01 05/21/07 UTSTARCOM INC DE 3.01,9.01 05/16/07 VALENTIS INC DE 3.01,9.01 05/17/07 VALERO ENERGY CORP/TX DE 7.01,9.01 05/22/07 VALUECLICK INC/CA DE 7.01 05/18/07 VALUEVISION MEDIA INC MN 2.02,2.05,2.06,7.01,9.01 05/21/07 VECTREN CORP IN 8.01 05/21/07 VENTAS INC DE 1.01,9.01 05/17/07 VFINANCE INC DE 2.02,9.01 05/16/07 VISTA GOLD CORP 8.01,9.01 05/11/07 VISTEON CORP DE 5.02,5.03,9.01 05/16/07 VOIP INC 1.01,2.03,3.02 05/22/07 AMEND WaMu Mortgage Pass-Through Certificat DE 6.01 05/22/07 WaMu Mortgage Pass-Through Certificat DE 9.01 05/21/07 WELLSFORD REAL PROPERTIES INC MD 8.01,9.01 05/22/07 Whitestone REIT TX 7.01,9.01 05/21/07 WHOLE FOODS MARKET INC TX 8.01,9.01 05/22/07 WILLIAMS COMPANIES INC DE 1.01,3.03,5.03,7.01,9.01 05/17/07 WILLIAMS SONOMA INC CA 5.03,9.01 05/16/07 WILSONS THE LEATHER EXPERTS INC MN 2.02,9.01 05/22/07 Winning Edge International, Inc. DE 1.02,9.01 05/18/07 WIRELESS AGE COMMUNICATIONS INC NV 5.02,9.01 05/16/07 Wright Express CORP 1.01,8.01,9.01 05/16/07 XECHEM INTERNATIONAL INC DE 7.01,9.01 05/18/07 XTENT INC 2.03 05/17/07 ZALE CORP DE 2.02 05/22/07 ZEROS & ONES INC NV 7.01,9.01 05/22/07