SEC NEWS DIGEST

   Issue 2007-64      			     		    April 4, 2007

   COMMISSION ANNOUNCEMENTS

   RICHARD  SENNETT  NAMED  DIVISION  OF  INVESTMENT   MANAGEMENT   CHIEF
   ACCOUNTANT

   The Commission today announced the appointment of Richard  F.  Sennett
   as Chief Accountant of the Division of Investment Management. As Chief
   Accountant, Mr. Sennett will be primarily responsible for oversight of
   the  financial  reporting  and  accounting  practices  of   registered
   investment companies.

   Since 2002 Mr. Sennett has been an Assistant Chief Accountant  in  the
   Division of Investment Management where he has worked on a variety  of
   accounting  issues  related   to   investment   companies,   and   was
   instrumental in the development and implementation of  the  Division's
   Sarbanes-Oxley annual report review process. Prior to  coming  to  the
   Commission,  he  was  Vice  President  and  Senior  Manager  for  Fund
   Accounting at Deutsche Bank Global Fund Services.

   Andrew J. Donohue, Director of the Division of Investment  Management,
   said, "Rick brings a vast  amount  of  investment  company  accounting
   knowledge and experience to the position of Chief Accountant.  He  has
   helped us work through many challenging and complex matters, and I  am
   glad to have him head up our accounting program."

   Mr. Sennett, 36, graduated with a Bachelor of Business  Administration
   degree in accounting from Loyola College in Maryland in 1992 and is  a
   Certified Public Accountant. He succeeds Brian Bullard  who  left  the
   Commission in December 2006. (Press Rel. 2007-61)

   SEC COMMISSIONERS ENDORSE IMPROVED  SARBANES-OXLEY  IMPLEMENTATION  TO
   EASE SMALLER COMPANY BURDENS, FOCUSING EFFORT ON 'WHAT TRULY MATTERS'

   The SEC's Commissioners today  endorsed  the  recommendations  of  the
   agency's professional staff to eliminate waste and duplication in  the
   Sarbanes-Oxley compliance exercise, in a move that  will  particularly
   benefit smaller companies. The Commissioners urged the  SEC  staff  to
   continue to work closely with the Public Company Accounting  Oversight
   Board (PCAOB) to make the internal controls provisions of Section  404
   of the Sarbanes-Oxley Act of 2002 more efficient and cost effective.

   Under the Sarbanes-Oxley Act, PCAOB  audit  standards  must  first  be
   approved by the SEC and cannot take  effect  without  a  vote  of  the
   Commission. The Commission expects the  new  PCAOB  standard  will  be
   submitted for SEC review by the end of May or early June, in time  for
   the 2007 financial statement audits.

   "These  needed  improvements  in  the   Sarbanes-Oxley   process   are
   especially urgent for smaller companies, who will begin complying with
   Section 404 this year," said SEC Chairman Christopher Cox. "The result
   of the new auditing standard for 404,  together  with  the  SEC's  new
   guidance to management, should make the internal  control  review  and
   audit more efficient by focusing the effort on what truly  matters  to
   the integrity of the financial statements," he added.

   The Commission's open meeting featured presentations by Mark W. Olson,
   Chairman of the PCAOB, which is writing a  new  standard  for  auditor
   compliance under Section 404, and Jeffrey Steinhoff, Managing Director
   for   Financial   Management   and   Assurance   of   the   Government
   Accountability Office, which has studied the impact of Section 404  on
   smaller public companies. The SEC's Office  of  the  Chief  Accountant
   also provided the Commission its analysis of the  public  comments  on
   the PCAOB proposal and the Commission's proposed guidance  for  public
   company management.

   The Commission's direction to its staff will focus the remaining  work
   in four areas: aligning the PCAOB's new auditing standard (AS-5)  with
   the  SEC's  proposed  new  management  guidance  under  Section   404,
   particularly with regard to prescriptive requirements, definitions and
   terms; scaling the 404 audit to account for the particular  facts  and
   circumstances   of   companies,   particularly   smaller    companies,
   encouraging auditors to use professional judgment in the 404  process,
   particularly in using risk-assessment;  and  following  a  principles-
   based approach to determining when and to what extent the auditor  can
   use the work of others.

   The Commission's open meeting was a continuation of the  collaborative
   process simultaneously announced by the SEC and the PCAOB in May 2006.
   Today's actions will help insure that the SEC can swiftly approve  the
   new  audit  standard  when  the  PCAOB   transmits   it   for   agency
   consideration, as is expected in coming weeks. (Press Rel. 2007-62)

   ENFORCEMENT PROCEEDINGS

   IN THE MATTER OF KENNTH KO

   On April 3, the Commission issued an Order Instituting  Administrative
   Proceedings Pursuant to Section 15(b) of the Securities  Exchange  Act
   of 1934 and Notice of Hearing (Order) against Kenneth Ko (Ko).

   In the Order, the Division of Enforcement  alleges  that  on  June  7,
   2006, Ko pled guilty to obstruction of justice under 18 U.S.C.   1505
   before the U.S. District Court for the Northern District  of  Illinois
   in United States v. Ko, Crim. Indictment No. 1:05-CV-901. The Division
   of Enforcement alleges that the counts of the criminal  indictment  to
   which Ko pled guilty  alleged,  inter  alia,  that  Ko  corruptly  and
   knowingly endeavored to influence, obstruct and  impede  the  due  and
   proper administration of law before the Commission by knowingly making
   false statements under oath to Commission staff members  investigating
   a broker-dealer formerly registered with the Commission,  John  Dawson
   and Associates, Inc. (JDAI), and certain JDAI officers, directors  and
   employees.

   The Division of Enforcement further alleges that on Aug. 26,  2006,  a
   judgment in the criminal case was entered against Ko. The Division  of
   Enforcement alleges that Ko was sentenced to a  term  of  imprisonment
   for one month and supervised release for a period of two years.

   A hearing will be scheduled before  an  administrative  law  judge  to
   determine whether the allegations contained in the Order are true,  to
   provide the Respondent an opportunity to  dispute  these  allegations,
   and to determine what, if any, remedial sanctions are appropriate  and
   in the public interest.

   The Order requires the Administrative Law Judge to  issue  an  initial
   decision no later than 210 days from  the  date  of  service  of  this
   Order, pursuant  to  Rule  360(a)(2)  of  the  Commission's  Rules  of
   Practice. (Rel. 34-55572; File No. 3-12606)

   IN THE MATTER OF ANTHONY COPPOLA

   On April 3, 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  Sanctions  (Order)
   against Anthony Coppola (Coppola).

   The Order finds that  on  April  12,  2006,  Coppola  pled  guilty  to
   obstruction of justice under 18 U.S.C.  1505 before the U.S. District
   Court for the Northern  District  of  Illinois  in  United  States  v.
   Coppola, Crim. Indictment No. 1:04-CV-1009. The counts of the criminal
   indictment to which Coppola pled  guilty  alleged,  inter  alia,  that
   Coppola corruptly and knowingly endeavored to influence, obstruct  and
   impede the due and proper administration of law before the  Commission
   by knowingly making false statements under oath  to  Commission  staff
   members investigating a broker-dealer  formerly  registered  with  the
   Commission, John Dawson and Associates, Inc. (JDAI), and certain  JDAI
   officers, directors and employees.

   The Order also finds that on July 19, 2006, a judgment in the criminal
   case was entered against Coppola. The Order  finds  that  Coppola  was
   sentenced to a term of probation for a period of four years  and  home
   detention with electronic monitoring for a period of six months.

   Based on the above, the Order bars Coppola from association  with  any
   broker or dealer. Coppola consented to  the  issuance  of  the  Order.
   (Rel. 34-55573; File No. 3-12607)

   INVESTMENT COMPANY ACT RELEASES

   NOTICES OF DEREGISTRATION UNDER THE INVESTMENT COMPANY ACT 

   For the  month  of  March  2007,  a  notice  has  been  issued  giving
   interested persons until April 25, 2007, to request a hearing  on  any
   of the following applications for an order under Section 8(f)  of  the
   Investment Company Act declaring that the applicant has ceased  to  be
   an investment company:

	The Preferred Group of Mutual Funds [File No. 811-6602]
	AIM Floating Rate Fund [File No. 811-9797]
	Pioneer Balanced Fund [File No. 811-1605]
	Pioneer America Income Trust [File No. 811-5516]
	Pioneer Europe Select Fund [File No. 811-10111]
	Pioneer Small Company Fund [File No. 811-7339]
	BlackRock U.S. Government Fund [File No. 811-4077]
	BlackRock Short Term U.S. Government Fund, Inc. [File No. 811-6304]
	BlackRock U.S. High Yield Fund, Inc. [File No. 811-8699]
	Master U.S. High Yield Trust [File No. 811-10019]
	Merrilll Lynch Disciplined Equity Fund, Inc. [File No. 811-9299]
	Pioneer Limited Maturity Bond Fund [File No. 811-6657]
	ACM Government Opportunity Fund, Inc. [File No. 811-5595]
	AIM Combination Stock & Bond Funds [File No. 811-8066]
	Sentinel Pennsylvania Tax-Free Trust [File No. 811-4781]
	Bailard Opportunity Fund Group, Inc. [File No. 811-6146]
	Smith Barney Fund of Stripped Zero US Treasury Securities [File No. 811-4324]
	Smith Barney Fund of Stripped Zero Coupon US Treasury Securities [File No. 
	   811-4583]
	Liberty-Stein Roe Advisor Trust [File No. 811-7955]
           (Rel. IC-27771 - March 30)

   FIRST TRUST EXCHANGE-TRADED FUND, ET AL.

   A notice has been issued giving interested  persons  until  April  24,
   2007, to request a hearing on an  application  filed  by  First  Trust
   Exchange-Traded Fund, et al. for an order to amend a prior order  that
   permits (a) open-end  management  investment  companies  that  include
   series based on domestic equity securities indexes, to issue shares of
   limited redeemability that would trade  in  the  secondary  market  at
   negotiated prices; (b) dealers to sell shares of  the  series  in  the
   secondary  market  unaccompanied  by  a  prospectus  when   prospectus
   delivery is not required by  the  Securities  Act  of  1933;  and  (c)
   certain affiliated persons of the series to deposit  securities  into,
   and receive securities from,  the  series.  The  amended  order  would
   permit the open-end management investment companies  to  offer  series
   based on foreign equity securities indexes. In addition,  the  amended
   order would delete a condition related  to  future  relief  and  amend
   another condition in the prior order. (Rel. IC-27772 - March 30)

   VANGUARD BOND INDEX FUNDS, ET AL.

   An order has been issued on an  application  filed  by  Vanguard  Bond
   Index Funds, et al. The order permits: (a) certain open-end management
   investment companies, whose series consist of the component securities
   of certain fixed income securities indices, to issue a class of shares
   of limited redeemability that would trade in the secondary  market  at
   negotiated prices; (b) dealers to sell shares of  the  series  in  the
   secondary  market  unaccompanied  by  a  prospectus  when   prospectus
   delivery is not required by  the  Securities  Act  of  1933;  and  (c)
   certain affiliated persons of the series to deposit  securities  into,
   and receive securities from, the series. (Rel. IC-27773 - April 2)

   SELF-REGULATORY ORGANIZATIONS

   PROPOSED RULE CHANGE

   The Philadelphia Stock Exchange filed a proposed rule change (SR-Phlx-
   2006-87) and Amendment Nos.  1  and  2  thereto  relating  to  Options
   Exchange Officials. Publication is expected in  the  Federal  Register
   during the week of April 2. (Rel. 34-55552)

   ACCELERATED APPROVAL OF PROPOSED RULE CHANGE

   The Commission granted accelerated approval of a proposed rule  change
   (SR-OCC-2007-04)  filed  by  The  Options  Clearing  Corporation.  The
   proposed rule change amends OCC's Rule 611, Segregation of Long Option
   Positions, to allow a clearing member to instruct OCC to unsegregate a
   long options position  that  is  carried  in  a  customer's  portfolio
   margining account. Publication is expected  in  the  Federal  Register
   during the week of April 2. (Rel. 34-55565)

   IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE

   A proposed rule change  filed  by  NYSE  Arca  relating  to  technical
   amendments to the amended and restated certificate of incorporation of
   NYSE Euronext (SR-NYSEArca-2007-33) 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
   April 2. (Rel. 34-55566)

   SECURITIES ACT REGISTRATIONS

   The following registration statements have been  filed  with  the  SEC
   under the Securities Act of 1933. The reported information appears  as
   follows: Form, Name, Address and Phone Number (if  available)  of  the
   issuer of the security; Title and the number and/or face amount of the
   securities  being  offered;  Name  of  the  managing  underwriter   or
   depositor (if  applicable);  File  number  and  date  filed;  Assigned
   Branch; and a designation if the statement is a New Issue.

   Registration statements may be obtained in person or by writing to the
   Commission's  Public  Reference  Branch  at  100   F   Street,   N.E.,
   Washington, D.C. 20549-1090 or at the following  e-mail  box  address:
   <publicinfo@sec.gov>.  In  most  cases,  this  information   is   also
   available on the Commission's website: <www.sec.gov>.

S-8     Tank Sports, Inc., 10925 SCHMIDT ROAD, EL MONTE, CA, 91733, 
        626-350-4039 - 3,000,000 ($2,250,000.00) Other, (File 333-141822 - 
        Apr. 3) (BR. 02A)

S-8     ADVANCED MEDICAL OPTICS INC, 1700 E. ST. ANDREW PL., SANTA ANA, CA, 
        92705, 714-247-8200 - 0 ($81,278,496.40) Equity, (File 333-141823 - 
        Apr. 3) (BR. 10A)

S-8     LEGACY RESERVES L P, 303 W WALL ST SUITE 1600, MIDLAND, TX, 79701, 
        432-682-2516 - 
        1,926,134 ($49,605,020.78) Limited Partnership Interests, 
        (File 333-141824 - Apr. 3) (BR. 04A)

S-4     FAIRPOINT COMMUNICATIONS INC, 521 EAST MOREHEAD ST, STE 250, CHARLOTTE, 
        NC, 28202, 7043448150 - 0 ($1,211,914,000.00) Equity, 
        (File 333-141825 - Apr. 3) (BR. 11A)

S-3     ev3 Inc., 9600 54TH AVENUE NORTH, SUITE 100, PLYMOUTH, MN, 55442-2111, 
        (763) 398-7000 - 0 ($202,000,000.00) Equity, (File 333-141826 - Apr. 3) 
        (BR. 10B)

S-8     Triangle Capital CORP, 3600 GLENWOOD AVENUE, SUITE 104, RALEIGH, NC, 
        27612, 9197194770 - 0 ($12,402,000.00) Equity, (File 333-141827 - 
        Apr. 3) (BR. 16)

N-2     HERCULES TECHNOLOGY GROWTH CAPITAL INC, 525 UNIVERSITY AVE., SUITE 700, 
        PALO ALTO, CA, 94301, 650-798-5164 - 
        12,026,751 ($165,548,227.00) Equity, (File 333-141828 - Apr. 3) (BR. 18)

S-8     Lake Shore Bancorp, Inc., 125 EAST FOURTH STREET, DUNKIRK, NY, 14048, 
        716-366-4070 - 0 ($5,004,300.52) Equity, (File 333-141829 - Apr. 3) 
        (BR. 07C)

SB-2    Conmed Healthcare Management, Inc., 9375 CHESAPEAKE STREET, SUITE 203, 
        LA PLATA,, MD, 20646, 5152221717 - 8,300,000 ($26,975,000.00) Equity, 
        (File 333-141830 - Apr. 3) (BR. 09B)

F-3     PARAMOUNT ENERGY TRUST, 500 630 4TH AVENUE SW, CALGARY, ALBERTA CANADA, 
        A0, 00000, 4032694400 - 4,000,000 ($33,120,000.00) Equity, 
        (File 333-141831 - Apr. 3) (BR. 04C)

S-4     AVIS BUDGET GROUP, INC., 6 SYLVAN WAY, PARSIPPANY, X1, 07054, 
        973-496-2579 - 0 ($1,000,000,000.00) Non-Convertible Debt, 
        (File 333-141832 - Apr. 3) (BR. 05A)

S-8     METHANEX CORP, 1800 WATERFRONT CENTER, 200 BURRARD STREET, 
        VANCOUVER BC CANADA, A1, 00000, 6046847500 - 
        5,250,000 ($118,020,000.00) Equity, (File 333-141833 - Apr. 3) (BR. 06C)

N-2     ALLIED CAPITAL CORP, 1919 PENNSYLVANIA AVENUE NW, WASHINGTON, DC, 
        20006, 2023311112 - 0 ($1,380,000,000.00) Debt, (File 333-141847 - 
        Apr. 3) (BR. 16)

N-2     ALLIED CAPITAL CORP, 1919 PENNSYLVANIA AVENUE NW, WASHINGTON, DC, 
        20006, 2023311112 - 0 ($610,207,950.00) Equity, (File 333-141848 - 
        Apr. 3) (BR. 16)

S-3     VION PHARMACEUTICALS INC, 4 SCIENCE PARK, NEW HAVEN, CT, 06511, 
        2034984210 - 0 ($104,068,566.00) Other, (File 333-141849 - Apr. 3) 
        (BR. 01C)

S-8     SPEEDUS CORP, 9 DESBROSSES STREET, SUITE 402, NEW YORK, NY, 10013, 
        8887733669 - 2,000,000 ($2,500,000.00) Equity, (File 333-141852 - 
        Apr. 3) (BR. 11B)

S-1     SMART ONLINE INC, 2530 MERIDIAN PARKWAY, DURHAM, NC, 27713, 
        919-806-4521 - 7,106,971 ($19,541,763.00) Equity, (File 333-141853 - 
        Apr. 3) (BR. 03A)

S-8     AKAMAI TECHNOLOGIES INC, 8 CAMBRIDGE CENTER, CAMBRIDGE, MA, 02142, 
        6174443000 - 396,656 ($1,709,587.36) Equity, (File 333-141854 - Apr. 3) 
        (BR. 08A)

SB-2    Gemco Minerals, Inc., #203 - 20489 56TH AVENUE, LANGLEY, A1, V3A 3Y6, 
        866-848-2940 - 16,274,144 ($159.02) Equity, (File 333-141855 - Apr. 3) 
        (BR. 10B)

S-1     Compass Diversified Trust, 61 WILTON ROAD, WESTPORT, CT, 06880, 
        203-221-1703 - 0 ($156,400,000.00) Other, (File 333-141856 - Apr. 3) 
        (BR. 11A)

S-8     BLUE RIDGE REAL ESTATE CO, PO BOX 707, BLAKESLEE, PA, 18610, 
        7174438433 - 21,500 ($812,700.00) Equity, (File 333-141857 - Apr. 3) 
        (BR. 08C)

S-3     CORNING NATURAL GAS CORP, 330 W WILLIAM ST, P O BOX 58, CORNING, NY, 
        14830, 6079363755 - 1,013,836 ($18,249,048.00) Equity, 
        (File 333-141858 - Apr. 3) (BR. 02A)

S-3     VIASAT INC, 6155 EL CAMINO REAL, CARLSBAD, CA, 92009, 760-476-2200 - 
        0 ($200,000,000.00) Other, (File 333-141859 - Apr. 3) (BR. 11C)

F-1     Acorn International, Inc., 12/F, XINYIN BUILDING, 888 YI SHAN ROAD, 
        SHANGHAI, F4, 200233, 8621-5464-4600 - 0 ($128,250,000.00) ADRs/ADSs, 
        (File 333-141860 - Apr. 3) (BR. )

S-3     AMREP CORP., 300 ALEXANDER PARK, SUITE 204, PRINCETON, NJ, 08540, 
        (609) 716-8200 - 0 ($185,203,500.00) Unallocated (Universal) Shelf, 
        (File 333-141861 - Apr. 3) (BR. 08C)

S-3     GOODRICH PETROLEUM CORP, 808 TRAVIS, SUITE 1320, HOUSTON, TX, 77002, 
        7137809494 - 0 ($175,000,000.00) Debt Convertible into Equity, 
        (File 333-141862 - Apr. 3) (BR. 04B)

S-3ASR  BORDERS GROUP INC, 100 PHOENIX DRIVE, ANN ARBOR, MI, 48108, 
        (734) 477-1100 - 0 ($0.00) Equity, (File 333-141863 - Apr. 3) (BR. 02B)

RECENT 8K FILINGS

Form 8-K is used by companies to file current reports on the following events:
	
1.01	Entry into a Material Definitive Agreement		
1.02	Termination of a Material Definitive Agreement		
1.03	Bankruptcy or Receivership	
2.01	Completion of Acquisition or Disposition of Assets	
2.02	Results of Operations and Financial Condition	
2.03	Creation of a Direct Financial Obligation or an Obligation under an 
	Off-Balance Sheet Arrangement of a Registrant		
2.04	Triggering Events That Accelerate or Increase a Direct Financial Obligation 
	under an Off-Balance Sheet Arrangement		
2.05	Cost Associated with Exit or Disposal Activities		
2.06	Material Impairments		
3.01	Notice of Delisting or Failure to Satisfy a Continued Listing Rule or 
	Standard; Transfer of Listing		
3.02	Unregistered Sales of Equity Securities		
3.03	Material Modifications to Rights of Security Holders		
4.01	Changes in Registrant's Certifying Accountant	
4.02	Non-Reliance on Previously Issued Financial Statements or a Related Audit
	Report or Completed Interim Review		
5.01	Changes in Control of Registrant	
5.02	Departure of Directors or Principal Officers; Election of Directors; 
	Appointment of Principal Officers	
5.03	Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year
5.04	Temporary Suspension of Trading Under Registrant's Employee Benefit Plans
5.05	Amendments to the Registrant's Code of Ethics, or Waiver of a 
	Provision of the Code of Ethics	
6.01. 	ABS Informational and Computational Material.
6.02.  	Change of Servicer or Trustee.
6.03.  	Change in Credit Enhancement or Other External Support.
6.04. 	Failure to Make a Required Distribution.
6.05.  	Securities Act Updating Disclosure.
7.01	Regulation FD Disclosure	
8.01	Other Events	
9.01	Financial Statements and Exhibits	

   8-K  reports  may  be  obtained  in  person  or  by  writing  to   the
   Commission's  Public  Reference  Branch  at  100   F   Street,   N.E.,
   Washington, D.C. 20549-1090 or at the following  e-mail  box  address:
   <publicinfo@sec.gov>.  In  most  cases,  this  information   is   also
   available on the Commission's website: <www.sec.gov>.

				        STATE     
NAME OF ISSUER                          CODE   	8K ITEM NO.		         DATE       COMMENT

AARON RENTS INC                         GA       5.02                           03/28/07

Access Plans USA, Inc.                  OK       2.02                           04/02/07

ACCREDITED HOME LENDERS HOLDING CO      DE       4.01,9.01                      03/27/07    AMEND

Accredited Mortgage Loan REIT Trust     MD       4.01,9.01                      03/27/07    AMEND

Aces Wired Inc                          NV       8.01                           03/08/07

ACURA PHARMACEUTICALS, INC              NY       1.01                           03/30/07    AMEND

ADTRAN INC                              DE       5.02                           03/29/07

ADVANCED MEDICAL OPTICS INC             DE       1.01,2.01,2.03,9.01            04/02/07

ADVANSTAR COMMUNICATIONS INC            NY       2.02,9.01                      04/03/07

AIRGAS INC                              DE       1.01,9.01                      03/29/07

ALABAMA POWER CO                        AL       8.01,9.01                      04/03/07

ALESCO FINANCIAL INC                             1.01,2.03,9.01                 03/27/07

ALEXION PHARMACEUTICALS INC             DE       1.02                           03/30/07

ALLIANCE PHARMACEUTICAL CORP            NY       2.02,9.01                      04/02/07

ALLIED CAPITAL CORP                     MD       5.02,9.01                      03/29/07

Allis Chalmers Energy Inc.              DE       5.02,9.01                      04/01/07

Alpha Security Group CORP               DE       8.01,9.01                      03/28/07

Alternative Loan Trust 2007-OA7                  9.01                           03/30/07

Altra Holdings, Inc.                    DE       1.01,8.01,9.01                 04/03/07

ALTRIA GROUP, INC.                      VA       1.01,2.03,9.01                 03/29/07

AMBASSADORS INTERNATIONAL INC           DE       1.01,2.03,3.02,9.01            03/28/07

AMERICA SERVICE GROUP INC /DE           DE       8.01,9.01                      04/02/07

AMERICAN BANK NOTE HOLOGRAPHICS INC     DE       2.02,9.01                      03/30/07

American Caresource Holdings, Inc.      DE       2.02,9.01                      04/02/07

AMERICAN DENTAL PARTNERS INC            DE       1.02,9.01                      03/28/07

AMERICAN ELECTRIC POWER CO INC          NY       8.01                           04/02/07

AMERICAN ELECTRIC POWER CO INC          NY       7.01                           04/03/07

AMERICAN HOMEPATIENT INC                DE       8.01,9.01                      04/03/07

AMERICAN REAL ESTATE PARTNERS L P       DE       5.02                           03/28/07

American Unity Investments, Inc.        FL       5.02,8.01                      03/30/07

AMERICANWEST BANCORPORATION             WA       5.02                           04/01/07    AMEND

AMERIGROUP CORP                                  1.01,2.03,3.02,9.01            03/28/07

AMERISOURCEBERGEN CORP                  DE       8.01,9.01                      04/03/07

AMERITYRE CORP                          NV       1.02,3.02,8.01                 03/31/07

AMF BOWLING WORLDWIDE INC               DE       5.02                           03/29/07

AMSURG CORP                             TN       7.01,9.01                      04/03/07

ANGEION CORP/MN                         MN       5.02,8.01                      03/28/07

API Nanotronics Corp.                   DE       3.02                           02/16/07

APOLLO GOLD CORP                                 2.02,9.01                      03/03/07

APPLIANCE RECYCLING CENTERS OF AMERIC   MN       2.02,9.01                      03/29/07

ARBIOS SYSTEMS INC                      DE       7.01,9.01                      04/03/07

ARISTOTLE CORP                          DE       2.02,9.01                      04/02/07

ARMSTRONG HOLDINGS INC /PA/             PA       1.01,9.01                      04/02/07

ARMSTRONG WORLD INDUSTRIES INC          PA       1.01,2.02,9.01                 04/02/07

ASTEA INTERNATIONAL INC                 DE       2.02,9.01                      04/02/07

ATLANTIC COAST FEDERAL CORP             X1       3.01,9.01                      04/02/07

ATLANTIS PLASTICS INC                   FL       2.02,9.01                      04/03/07

ATLAS AIR WORLDWIDE HOLDINGS INC        DE       7.01,9.01                      04/03/07

ATMOS ENERGY CORP                       TX       1.01,2.03,9.01                 03/30/07

AUTO UNDERWRITERS OF AMERICA, INC.               3.02,5.02                      03/30/07

AVIS BUDGET GROUP, INC.                 DE       7.01,9.01                      04/03/07

BACK YARD BURGERS INC                   DE       2.02,8.01,9.01                 03/30/07

BEACON ROOFING SUPPLY INC                        2.01,9.01                      04/02/07

Bear Stearns Asset Backed Securities    DE       9.01                           03/15/07

BELL INDUSTRIES INC /NEW/               CA       2.02,9.01                      04/03/07

BION ENVIRONMENTAL TECHNOLOGIES INC     CO       1.01,9.01                      04/03/07

BLONDER TONGUE LABORATORIES INC         DE       2.02,9.01                      04/03/07

BLUE HOLDINGS, INC.                     NV       5.02,9.01                      03/28/07

BORDERS GROUP INC                       MI       7.01,9.01                      04/03/07

BOSTON BEER CO INC                      MA       1.01,7.01                      03/28/07

BPI Energy Holdings, Inc.                        8.01,9.01                      04/02/07

BRANDPARTNERS GROUP INC                 DE       1.01,9.01                      03/28/07

BRAZAURO RESOURCES CORP                          7.01                           04/03/07

BRIGHTEC, INC                           NV       1.01,3.02,8.01,9.01            03/30/07

BRISTOL MYERS SQUIBB CO                 DE       8.01                           03/21/07

BROADCASTER INC                         CA       4.01,9.01                      03/16/07    AMEND

BROWN FORMAN CORP                       DE       1.01,2.03,9.01                 03/28/07

BROWN FORMAN CORP                       DE       9.01                           01/18/07    AMEND

BULLION RIVER GOLD CORP                          1.01,2.03,9.01                 03/30/07

BULLION RIVER GOLD CORP                          1.01,2.03,9.01                 03/30/07

Bunge LTD                                        2.02,9.01                      04/03/07

BUSINESS OBJECTS S.A.                            8.01,9.01                      04/02/07

CAL MAINE FOODS INC                     DE       2.02,9.01                      04/02/07    AMEND

CAMPBELL ALTERNATIVE ASSET TRUST        DE       8.01                           04/01/07

CAMPBELL FUND TRUST                     MD       3.02,8.01                      04/01/07

CAMPBELL STRATEGIC ALLOCATION FUND LP   DE       8.01                           04/01/07

CANO PETROLEUM, INC                              7.01,9.01                      04/03/07

CANTERBURY PARK HOLDING CORP            MN       2.02,9.01                      03/28/07

CATHAY GENERAL BANCORP                  DE       8.01                           02/01/07

CBRE Realty Finance Inc                          8.01,9.01                      04/02/07

Celanese CORP                           DE       5.02,9.01                      04/02/07

CELL GENESYS INC                        DE       8.01                           04/03/07

CENTERSTATE BANKS OF FLORIDA INC        FL       2.01,9.01                      04/03/07

CENTEX CORP                             NV       2.01,5.02,9.01                 03/30/07

CHANNELL COMMERCIAL CORP                DE       2.02,3.01                      03/30/07

CHENIERE ENERGY INC                     DE       5.02,9.01                      03/28/07

CHEVRON CORP                            DE       5.02                           03/28/07

CHINA AGRITECH INC                               2.02,9.01                      04/03/07

CHINA BAK BATTERY INC                   NV       4.01                           03/28/07

CHINA BIOPHARMACEUTICALS HOLDINGS INC   DE       2.02,9.01                      04/03/07

CHINA BIOPHARMACEUTICALS HOLDINGS INC   DE       4.02                           03/15/07    AMEND

CLEAN DIESEL TECHNOLOGIES INC           DE       2.02,9.01                      04/03/07

CLEAN ENERGY COMBUSTION SYSTEMS INC     DE       4.01,9.01                      03/26/07

CLEVELAND CLIFFS INC                    OH       8.01                           04/03/07

CMS ENERGY CORP                         MI       1.01,9.01                      03/30/07

COATES INTERNATIONAL LTD \DE\           DE       5.02                           03/28/07

COCA COLA ENTERPRISES INC               DE       8.01,9.01                      04/03/07

COHU INC                                DE       8.01,9.01                      03/30/07

Cold Spring Capital Inc.                DE       5.02                           04/02/07

COMFORT SYSTEMS USA INC                          1.01,9.01                      03/28/07

COMMUNITY TRUST BANCORP INC /KY/        KY       1.01,1.02                      03/31/07

COMPOSITE TECHNOLOGY CORP               NV       1.01,3.02,9.01                 03/28/07

COMPUDYNE CORP                          NV       2.02,9.01                      04/02/07

CONSOLIDATED TOMOKA LAND CO             FL       1.01,2.03,9.01                 03/29/07

CONTINENTAL AIRLINES INC /DE/           DE       8.01,9.01                      04/02/07

CONTINENTAL MATERIALS CORP              DE       1.01,2.03,8.01,9.01            03/28/07

Convergence Ethanol, Inc.                        8.01,9.01                      04/02/07

COOPER COMPANIES INC                    DE       5.02,9.01                      04/03/07

CORCEPT THERAPEUTICS INC                         1.01,3.02,8.01,9.01            03/30/07

Cord Blood America, Inc.                FL       2.01,7.01,9.01                 03/27/07

CORPORATE OFFICE PROPERTIES TRUST       MD       5.02                           03/28/07

COUNTRYWIDE FINANCIAL CORP              DE       5.02,9.01                      03/29/07

COVAD COMMUNICATIONS GROUP INC          DE       5.02                           03/28/07

COVER ALL TECHNOLOGIES INC              DE       2.02,9.01                      04/02/07

CVB FINANCIAL CORP                      CA       5.02,9.01                      03/21/07

CWHEQ Home Equity Loan Trust, Series             8.01,9.01                      03/29/07

CWHEQ Home Equity Loan Trust, Series             9.01                           03/30/07

CWHEQ Home Equity Loan Trust, Series             8.01,9.01                      03/29/07

CWHEQ Home Equity Loan Trust, Series             9.01                           03/30/07

CYTODYN INC                             CO       3.02                           03/30/07

CYTRX CORP                              DE       2.02,9.01                      04/02/07

DELTIC TIMBER CORP                      DE       1.01,8.01,9.01                 03/28/07

DENBURY RESOURCES INC                   DE       1.01,7.01,9.01                 03/29/07

DESIGN WITHIN REACH INC                 DE       2.02,9.01                      03/29/07

Dhanoa Minerals Ltd.                    NV       4.01,9.01                      03/26/07

DIAMOND HILL INVESTMENT GROUP INC       OH       8.01                           04/03/07

DIAMOND OFFSHORE DRILLING INC           DE       7.01,9.01                      04/02/07

Digital Realty Trust, Inc.              MD       7.01                           04/03/07

DIGITAL RECORDERS INC                   NC       7.01,9.01                      04/03/07

Dinewise, Inc.                          NV       2.02,9.01                      04/03/07

DISCOVERY LABORATORIES INC /DE/         DE       1.01,8.01,9.01                 04/02/07

DNB FINANCIAL CORP /PA/                 PA       5.02,9.01                      03/28/07

DORAL FINANCIAL CORP                    PR       3.01                           03/19/07

DOV PHARMACEUTICAL INC                  DE       2.02,9.01                      03/30/07

DURA AUTOMOTIVE SYSTEMS INC             DE       8.01                           04/03/07

ECC Capital CORP                                 5.03,9.01                      03/28/07

Electronic Sensor Technology, Inc                1.01,5.02,9.01                 03/28/07

EMERSON RADIO CORP                      DE       8.01                           03/23/07

EMTEC INC/NJ                            UT       1.02,8.01                      03/28/07

EOG RESOURCES INC                       DE       7.01                           04/03/07

EPIX Pharmaceuticals, Inc.                       3.01,7.01,9.01                 04/03/07

ev3 Inc.                                DE       2.02,9.01                      04/03/07

EVANS & SUTHERLAND COMPUTER CORP        UT       2.02,9.01                      04/02/07

EVOLVING SYSTEMS INC                    DE       1.02,5.02                      03/29/07

EXCELSIOR PRIVATE EQUITY FUND II INC    MD       1.01                           03/30/07

EXCO RESOURCES INC                      TX       7.01,9.01                      04/03/07

Federal Home Loan Bank of Atlanta       X1       2.03                           03/29/07

Federal Home Loan Bank of Boston        X1       2.03                           03/28/07

Federal Home Loan Bank of Chicago       X1       2.03                           03/28/07

Federal Home Loan Bank of Cincinnati    X1       2.03,9.01                      03/29/07

Federal Home Loan Bank of Dallas                 2.03                           03/28/07

Federal Home Loan Bank of Des Moines    X1       2.03,9.01                      03/28/07

Federal Home Loan Bank of Indianapoli   X1       2.03,9.01                      03/28/07

Federal Home Loan Bank of New York      X1       2.03,9.01                      03/28/07

Federal Home Loan Bank of Pittsburgh    PA       2.03,9.01                      03/28/07

Federal Home Loan Bank of San Francis   X1       2.03                           03/29/07

Federal Home Loan Bank of Seattle                2.03                           04/03/07

Federal Home Loan Bank of Topeka                 2.03                           03/28/07

Finmetal Mining Ltd.                             1.02                           03/31/07

FIRST DEFIANCE FINANCIAL CORP           OH       1.01,2.03,9.01                 03/30/07

FLOW INTERNATIONAL CORP                 WA       8.01,9.01                      03/30/07

FMC TECHNOLOGIES INC                    DE       7.01,9.01                      04/03/07

FOAMEX INTERNATIONAL INC                DE       2.02,9.01                      04/02/07

FOOT LOCKER INC                         NY       5.02                           03/28/07

FORD MOTOR CO                           DE       8.01,9.01                      04/03/07

Fortress Investment Group LLC           DE       2.01,8.01,9.01                 04/03/07

Franklin Auto Trust 2007-1              DE       8.01,9.01                      04/03/07

FUELCELL ENERGY INC                     DE       8.01,9.01                      04/03/07

GASTAR EXPLORATION LTD                           7.01,9.01                      04/03/07

GAYLORD ENTERTAINMENT CO /DE            DE       1.01,8.01,9.01                 04/03/07

GEMINI EXPLORATIONS, INC.               NV       3.02                           02/07/07

GENELABS TECHNOLOGIES INC /CA           CA       8.01,9.01                      04/02/07

GENERAL CABLE CORP /DE/                 DE       8.01,9.01                      04/02/07

GENERAL CABLE CORP /DE/                 DE       8.01,9.01                      04/02/07

GENERAL MOTORS CORP                     DE       5.02                           04/03/07

GENERAL MOTORS CORP                     DE       8.01                           04/03/07

GEOKINETICS INC                         DE       2.02,9.01                      04/02/07

GeoMet, Inc.                            DE       8.01,9.01                      04/02/07

GEORESOURCES INC                        CO       2.02                           04/03/07

GERON CORP                              DE       8.01,9.01                      04/02/07

GRAHAM PACKAGING HOLDINGS CO            DE       2.02,7.01,9.01                 04/02/07

Granite Falls Energy, LLC               MN       7.01                           03/29/07

GRANT PARK FUTURES FUND LIMITED PARTN   IL       7.01                           03/30/07

GRANT PRIDECO INC                       DE       1.01,9.01                      04/01/07

GREEN MOUNTAIN COFFEE ROASTERS INC      DE       5.02                           04/03/07

GROUP 1 AUTOMOTIVE INC                  DE       5.02                           03/08/07    AMEND

GSE SYSTEMS INC                         DE       2.02                           12/31/06

HAEMONETICS CORP                        MA       2.05,9.01                      04/02/07

HAIGHTS CROSS COMMUNICATIONS INC        DE       1.01,9.01                      03/28/07

Hana Biosciences Inc                    DE       2.02,9.01                      03/29/07

HANDHELD ENTERTAINMENT, INC.            DE       2.02,9.01                      04/02/07

Hanesbrands Inc.                        MD       2.05,7.01,9.01                 03/29/07

HARDINGE INC                            NY       8.01,9.01                      04/03/07

HARTFORD LIFE INSURANCE CO              CT       9.01                           04/03/07

HARTFORD LIFE INSURANCE CO              CT       9.01                           04/03/07

HAYES LEMMERZ INTERNATIONAL INC         DE       8.01,9.01                      03/30/07

HEALTH BENEFITS DIRECT CORP             DE       2.02,9.01                      04/02/07

HEALTH MANAGEMENT ASSOCIATES INC        DE       5.02                           03/28/07

HealthSpring, Inc.                      DE       5.02                           03/29/07

HEIDRICK & STRUGGLES INTERNATIONAL IN   DE       1.01,5.02,9.01                 03/28/07

HERCULES TECHNOLOGY GROWTH CAPITAL IN   MD       1.01,2.03,9.01                 03/30/07

HILTON HOTELS CORP                      DE       8.01,9.01                      03/31/07

Home Equity Mortgage Loan Asset Backe   DE       2.01,8.01,9.01                 03/09/07

HOME SOLUTIONS OF AMERICA INC           DE       5.02                           04/03/07

HOMEBANC CORP                                    5.02                           03/28/07

HYDROGEN ENGINE CENTER, INC.            NV       9.01                           04/02/07

ICEWEB INC                                       5.02                           03/05/07

IDAHO GENERAL MINES INC                 ID       3.02,7.01,9.01                 03/29/07

IDAHO GENERAL MINES INC                 ID       2.02,9.01                      04/03/07

IDENIX PHARMACEUTICALS INC                       5.02,9.01                      03/29/07

IDM PHARMA, INC.                        DE       8.01,9.01                      04/03/07

IMAGEWARE SYSTEMS INC                   DE       2.02,9.01                      03/27/07

IMMUNE RESPONSE CORP                    DE       3.02                           03/27/07

INFOCUS CORP                            OR       1.01,9.01                      03/28/07

INNOTRAC CORP                           GA       2.02,9.01                      04/02/07

INOVIO BIOMEDICAL CORP                           5.02,8.01                      03/28/07

INPHONIC INC                                     4.02,8.01                      04/02/07

InPlay Technologies, Inc.               NV       5.03                           04/01/07

INSITUFORM TECHNOLOGIES INC             DE       1.01,2.05,2.06,7.01,9.01       03/28/07

INSITUFORM TECHNOLOGIES INC             DE       9.01                           04/02/07    AMEND

INTAC INTERNATIONAL INC                 NV       4.01,9.01                      03/28/07

INTERNATIONAL BANCSHARES CORP           TX       8.01                           04/03/07

INTERNATIONAL CARD ESTABLISHMENT INC    DE       5.02                           03/28/07

INTERNATIONAL ISOTOPES INC              TX       1.01,3.02,8.01,9.01            04/02/07

INTERNATIONAL SPEEDWAY CORP             FL       7.01,8.01,9.01                 04/02/07

INTERNATIONAL SPEEDWAY CORP             FL       2.02,7.01,8.01,9.01            04/02/07

ION MEDIA NETWORKS INC.                 DE       5.02                           04/02/07

J&J SNACK FOODS CORP                    NJ       8.01,9.01                      04/02/07

JK Acquisition Corp.                             8.01,9.01                      04/03/07

JPMAC 2007-CH2                          DE       8.01,9.01                      04/03/07    AMEND

KEMET CORP                              DE       5.02                           04/03/07

KINDER MORGAN INC                       KS       8.01,9.01                      03/30/07

KITTY HAWK INC                          DE       2.02,9.01                      04/03/07

L-1 IDENTITY SOLUTIONS, INC.            DE       3.01                           03/28/07

LAYNE CHRISTENSEN CO                    DE       2.02,9.01                      04/03/07

LEESPORT FINANCIAL CORP                 PA       8.01,9.01                      03/30/07

LEGACY RESERVES L P                              8.01                           04/03/07

LEGGETT & PLATT INC                     MO       7.01,9.01                      04/03/07

LIME ENERGY CO.                         DE       8.01,9.01                      04/02/07

LITTLE SIOUX CORN PROCESSORS LLC                 1.01                           04/03/07

Lusora Healthcare Systems Inc.                   1.01,9.01                      03/29/07

MACDERMID INC                           CT       1.01,9.01                      03/30/07

MAGELLAN HEALTH SERVICES INC            DE       8.01,9.01                      03/30/07

MAXCO INC                               MI       5.02,8.01,9.01                 03/30/07

MED-TECH SOLUTIONS, INC.                         1.01,3.02,9.01                 03/26/07

MEDIMMUNE INC /DE                       DE       5.02,9.01                      03/30/07

MELO BIOTECHNOLOGY HOLDINGS INC.        A6       4.01,9.01                      03/21/07    AMEND

MFA MORTGAGE INVESTMENTS                MD       7.01,9.01                      04/03/07

MICHAELS STORES INC                     DE       4.02                           04/02/07

MIGO SOFTWARE, INC.                     DE       7.01,9.01                      04/03/07

MILLS CORP                              DE       3.01,3.02,5.01,5.02            03/29/07

MINDEN BANCORP INC                               5.02                           04/02/07

MINDSPEED TECHNOLOGIES, INC             DE       2.02,9.01                      04/02/07

MIRACOR DIAGNOSTICS INC                 UT       8.01                           03/29/07

Mobridge Explorations, Inc.             NV       5.02                           04/02/07

MONMOUTH CAPITAL CORP                   NJ       7.01,9.01                      04/03/07

MONMOUTH REAL ESTATE INVESTMENT CORP    MD       7.01,9.01                      04/03/07

Morgan Stanley Home Equity Loan Trust   DE       8.01,9.01                      04/03/07

MOTIENT CORP                            DE       1.01,3.02                      03/28/07

MPC CORP                                CO       2.02,8.01,9.01                 04/03/07

MSGI SECURITY SOLUTIONS, INC            NV       1.01,3.02,9.01                 03/21/07

NAPSTER INC                             DE       2.02,9.01                      04/03/07

NATIONAL COAL CORP                      FL       1.01,5.05,9.01                 03/30/07

NATIONAL ENERGY GROUP INC               DE       5.02                           03/28/07

NATIONAL FINANCIAL PARTNERS CORP                 5.02                           04/03/07

NATIONAL HOME HEALTH CARE CORP          DE       1.01,9.01                      04/02/07

NATURAL RESOURCE PARTNERS LP            DE       1.01,2.01,3.02,9.01            04/02/07

NAVISTAR FINANCIAL CORP                 DE       1.01,9.01                      03/28/07

NBC ACQUISITION CORP                    DE       1.01,2.03,9.01                 03/30/07

NEBRASKA BOOK CO                        KS       1.01,2.03,9.01                 03/30/07

NEOMEDIA TECHNOLOGIES INC               DE       1.01,3.02,9.01                 03/27/07

NEUROLOGIX INC/DE                       DE       2.02,9.01                      04/03/07

NEVADA GOLD & CASINOS INC               NV       8.01                           03/30/07

NEW GENERATION HOLDINGS INC             DE       8.01,9.01                      04/02/07

NEW HORIZONS WORLDWIDE INC              DE       7.01                           03/31/07

NEW YORK MORTGAGE TRUST INC             MD       2.02,7.01,9.01                 03/15/07    AMEND

NewStar Financial, Inc.                          1.01                           02/16/07

NEXTERA ENTERPRISES INC                 DE       1.01,2.03,9.01                 03/29/07

NORTEK INC                              DE       2.02,9.01                      12/31/06

NORTH AMERICAN GALVANIZING & COATINGS   DE       5.02                           04/03/07

NORTHERN BORDER PIPELINE CO             TX       5.02,5.05,8.01,9.01            03/30/07

NTK Holdings, Inc.                      DE       2.02,9.01                      12/31/06

OMNI ENERGY SERVICES CORP               LA       8.01,9.01                      03/28/07

Omniture, Inc.                          DE       5.02                           03/28/07

OneBeacon Insurance Group, Ltd.         D0       5.02                           03/28/07

Opexa Therapeutics, Inc.                TX       8.01,9.01                      04/03/07

ORION HEALTHCORP INC                    DE       2.02,9.01                      04/02/07

Osteologix, Inc.                        DE       1.01,5.02,7.01,9.01            04/03/07

Palace Entertainment Holdings, Inc.     DE       2.02,4.02,9.01                 04/03/07

PANTRY INC                              DE       5.02,9.01                      03/29/07

PARTNERS TRUST FINANCIAL GROUP INC               1.01                           03/28/07

PATH 1 NETWORK TECHNOLOGIES INC         DE       8.01                           04/03/07

Patient Safety Technologies, Inc        DE       5.02                           03/28/07

PAXAR CORP                              NY       7.01,9.01                      04/02/07

PEOPLES FINANCIAL SERVICES CORP/        PA       9.01                           03/31/07

PETMED EXPRESS INC                      FL       8.01                           04/03/07

PETROLEUM DEVELOPMENT CORP              NV       1.01,2.01,9.01                 01/11/07

PFSWEB INC                              DE       2.02                           04/02/07

Phantom Entertainment, Inc.             DE       1.01,3.02,9.01                 03/30/07

PINNACLE AIRLINES CORP                  DE       8.01,9.01                      04/02/07

PIONEER NATURAL RESOURCES CO            DE       7.01,9.01                      04/03/07

PLACER SIERRA BANCSHARES                CA       5.03,9.01                      03/29/07

PLANETLINK COMMUNICATIONS INC           GA       1.01,5.03,8.01,9.01            03/14/07

PLANETOUT INC                           DE       5.02                           03/28/07

PLASTINUM CORP                          DE       8.01,9.01                      04/02/07

POMEROY IT SOLUTIONS INC                DE       5.02,8.01,9.01                 03/28/07

PORTEC RAIL PRODUCTS INC                WV       8.01,9.01                      03/29/07

PPL CORP                                PA       8.01,9.01                      03/29/07

PRB Energy, Inc.                        NV       2.02,9.01                      03/30/07

PRE PAID LEGAL SERVICES INC             OK       2.02,9.01                      03/31/07

PRESIDENTIAL REALTY CORP/DE/            DE       2.02                           04/02/07

PROASSURANCE CORP                       DE       7.01,9.01                      04/02/07

ProUroCare Medical Inc.                          1.01                           03/21/07    AMEND

PROVIDENT FINANCIAL SERVICES INC        DE       5.02,8.01,9.01                 04/01/07

PROXYMED INC /FT LAUDERDALE/            FL       5.02,9.01                      03/30/07

PUBLICARD INC                           PA       4.01,9.01                      03/29/07

PUGET ENERGY INC /WA                    WA       1.01,9.01                      04/02/07

PYR ENERGY CORP                         DE       8.01,9.01                      04/02/07

QUIPP INC                               FL       2.02,2.06                      03/28/07

QUOVADX INC                             DE       1.01,9.01                      04/02/07

RANCHER ENERGY CORP.                    NV       5.03,7.01,8.01,9.01            03/30/07

RAVEN GOLD CORP                         NV       4.01,9.01                      09/19/06

RAVEN GOLD CORP                         NV       1.01,9.01                      08/23/06    AMEND

REDENVELOPE INC                         DE       5.02,9.01                      03/29/07

REGEN BIOLOGICS INC                     DE       8.01                           04/03/07

Regency Energy Partners LP              DE       2.01,3.02,8.01,9.01            04/02/07

REGENERON PHARMACEUTICALS INC           NY       1.01,9.01                      03/30/07

REPROS THERAPEUTICS INC.                DE       8.01,9.01                      04/03/07

REPUBLIC SERVICES INC                   DE       8.01                           04/03/07

RETAIL VENTURES INC                     OH       1.01                           03/28/07

RIGHTNOW TECHNOLOGIES INC               MT       5.02                           03/30/07

RIVER HAWK AVIATION INC                 DE       5.02,9.01                      04/02/07

RIVERVIEW BANCORP INC                   WA       2.02,9.01                      03/30/07

RURAL CELLULAR CORP                     MN       1.01,9.01                      04/03/07

SAFENET INC                             DE       7.01,8.01,9.01                 04/02/07

SAFENET INC                             DE       1.01                           03/28/07

SAN HOLDINGS INC                        CO       1.01,9.01                      04/02/07

SEABRIGHT INSURANCE HOLDINGS INC                 5.02,9.01                      04/03/07

SELECT COMFORT CORP                              1.01,5.02                      03/28/07

SELIGMAN SELECT MUNICIPAL FUND INC      MD       7.01,9.01                      04/03/07

SEQUA CORP /DE/                         DE       5.02                           04/03/07

Shire plc                                        8.01,9.01                      04/02/07

SHORE BANCSHARES INC                    MD       5.02,9.01                      03/28/07

SHUMATE INDUSTRIES INC                  DE       3.02                           03/31/07

SI Financial Group, Inc.                X1       8.01,9.01                      04/02/07

SILICON GRAPHICS INC                    DE       5.02                           03/30/07

SIRENZA MICRODEVICES INC                DE       5.02                           04/02/07

SMART MOVE, INC.                        DE       2.02,9.01                      04/03/07

SMF ENERGY CORP                         DE       1.01,3.02,9.01                 03/29/07

SOFTECH INC                             MA       5.02                           03/28/07

Somaxon Pharmaceuticals, Inc.           DE       1.01,9.01                      03/28/07

Sound Revolution Inc.                   DE       5.02                           03/30/07

SOVRAN SELF STORAGE INC                 MD       2.01,9.01                      03/30/07

SPACEDEV INC                            CO       2.02,9.01                      04/02/07

Spansion Inc.                           DE       7.01,8.01,9.01                 04/02/07

SRKP 6 INC                                       7.01,9.01                      04/03/07

STAGE STORES INC                        NV       5.02,5.03,9.01                 03/28/07

STARBUCKS CORP                          WA       5.02,9.01                      04/03/07

STATER BROS HOLDINGS INC                DE       7.01,9.01                      04/02/07

STEEL DYNAMICS INC                      IN       8.01,9.01                      04/03/07

STEEL DYNAMICS INC                      IN       1.01,2.03,8.01,9.01            04/03/07

Stereotaxis, Inc.                       DE       7.01,9.01                      04/03/07

STONEPATH GROUP INC                     DE       5.02                           03/28/07

STRATEGIC HOTELS & RESORTS, INC                  8.01,9.01                      03/29/07

STREAMLINE HEALTH SOLUTIONS INC.        DE       2.02,9.01                      04/02/07

Sub-Urban Brands, Inc.                  NV       1.01,2.03,3.02,9.01            03/28/07

SUMMIT FINANCIAL SERVICES GROUP INC     FL       2.02,9.01                      04/02/07

Sun American Bancorp                    DE       2.01,5.02,8.01,9.01            03/30/07

SUPERCLICK INC                          WA       7.01,9.01                      03/30/07

SYNIVERSE HOLDINGS INC                  DE       5.02,9.01                      03/29/07

TALX CORP                               MO       8.01,9.01                      04/03/07

TAPESTRY PHARMACEUTICALS, INC           DE       5.02,9.01                      03/28/07

TASTY BAKING CO                         PA       5.02,7.01,9.01                 03/28/07

TECUMSEH PRODUCTS CO                    MI       7.01,9.01                      04/02/07

TELECOMUNICACIONES DE PUERTO RICO INC   PR       5.01,5.02                      03/30/07

TELULAR CORP                            DE       5.02                           04/02/07

TENET HEALTHCARE CORP                   NV       8.01                           04/02/07

TERAYON COMMUNICATION SYSTEMS           DE       7.01                           04/02/07

THERMOENERGY CORP                       AK       3.02                           02/14/07

TIDELANDS OIL & GAS CORP/WA             NV       5.01,9.01                      03/15/07

TJX COMPANIES INC /DE/                  DE       8.01,9.01                      03/28/07

TOLLGRADE COMMUNICATIONS INC \PA\       PA       7.01,9.01                      04/03/07

TOTAL IDENTITY CORP                     FL       1.01,3.02,5.02,9.01            03/16/07

TOWER PARK MARINA INVESTORS LP          CA       1.01,1.02,2.01,9.01            03/27/07

TRAILER BRIDGE INC                               2.02,9.01                      03/30/07

TRAILER BRIDGE INC                               7.01,9.01                      04/03/07

TRANSOCEAN INC                          E9       7.01,9.01                      04/02/07

TRICO BANCSHARES /                      CA       5.02,9.01                      03/29/07

TURBOCHEF TECHNOLOGIES INC              DE       3.01,9.01                      03/28/07

TYSON FOODS INC                         DE       5.02,7.01,9.01                 04/03/07

UBS Managed Futures LLC (Aspect Serie            3.02                           03/30/07

UMH PROPERTIES, INC.                    MD       7.01,9.01                      04/03/07

UMPQUA HOLDINGS CORP                    OR       7.01,9.01                      04/03/07

UNIONBANCAL CORP                        DE       5.02                           03/31/07

UNITED AMERICA INDEMNITY, LTD           E9       7.01                           03/29/07

UNITED FUEL & ENERGY CORP               NV       7.01,9.01                      04/03/07

UNITED STATES STEEL CORP                DE       1.01,2.03,9.01                 03/28/07

UNITED SURGICAL PARTNERS INTERNATIONA   DE       7.01,8.01,9.01                 04/02/07

URANIUM RESOURCES INC /DE/              DE       8.01,9.01                      03/29/07

US FARMS, INC.                          NV       3.02                           12/14/06

US WIRELESS ONLINE INC                  NV       4.01,9.01                      04/03/07    AMEND

VALEANT PHARMACEUTICALS INTERNATIONAL   DE       5.02                           03/28/07

VALPEY FISHER CORP                      MD       2.02,9.01                      04/03/07

VALUEVISION MEDIA INC                   MN       1.01,2.01,9.01                 03/28/07

Venoco, Inc.                            DE       2.02,9.01                      04/02/07

VERAMARK TECHNOLOGIES INC               DE       1.01,9.01                      03/29/07

Veri-Tek International, Corp.           MI       2.02,9.01                      04/03/07

VERIDICOM INTERNATIONAL INC             DE       1.01,2.03,3.02,5.02,9.01       02/16/07

VERTIS INC                              DE       2.02,7.01,9.01                 04/02/07

VIASPACE Inc.                           NV       8.01,9.01                      04/03/07

VICTORY RENEWABLE FUELS LLC                      1.01                           03/31/07

VIEWCAST COM INC                        DE       2.02,9.01                      04/02/07

VIRTUALHEALTH TECHNOLOGIES INC.         DE       2.01,3.02,5.01,9.01            08/25/06    AMEND

VIVUS INC                               CA       8.01,9.01                      04/03/07

W HOLDING CO INC                        PR       5.02,9.01                      03/29/07

WAL MART STORES INC                     DE       5.02,9.01                      03/30/07

WARWICK VALLEY TELEPHONE CO             NY       2.02,9.01                      04/03/07

WASTE SERVICES, INC.                    A6       2.01,2.03,9.01                 03/31/07

WCI COMMUNITIES INC                              5.02                           04/03/07

WELLSFORD REAL PROPERTIES INC           MD       1.01,9.01                      04/03/07

WHITE MOUNTAINS INSURANCE GROUP LTD     D0       7.01,9.01                      04/03/07

Willdan Group, Inc.                     DE       5.02,7.01,9.01                 03/29/07

WINSTON HOTELS INC                      NC       1.01,1.02,8.01,9.01            04/02/07

Worldwide Biotech & Pharmaceutical CO   DE       1.01,3.02                      04/03/07

WQN, Inc.                                        5.02                           03/28/07

XCEL ENERGY INC                         MN       8.01,9.01                      03/28/07

XVARIANT INC                            NV       4.01                           03/16/07

YP CORP                                 NV       4.01,9.01                      03/29/07

ZEROS & ONES INC                        NV       9.01                           04/02/07