SEC NEWS DIGEST

   Issue 2007-76      			     		   April 20, 2007

 
   COMMISSION ANNOUNCEMENTS

   COMMISSION MEETINGS

   CLOSED MEETING - THURSDAY, APRIL 26, 2007 - 2:00 P.M.

   The subject matter of the closed meeting scheduled for Thursday, April
   26,  will  be:  Formal  orders  of  investigations;  Institution   and
   settlement  of  injunctive  actions;  Institution  and  settlement  of
   administrative  proceedings  of  an  enforcement  nature;   Litigation
   matters; and Other matters related to enforcement proceedings.

   At times, changes in Commission priorities require alterations in  the
   scheduling of meeting items. For further information and to  ascertain
   what, if any, matters have been added, deleted  or  postponed,  please
   contact: The Office of the Secretary at (202) 551-5400.

   ENFORCEMENT PROCEEDINGS

   IN THE MATTER OF TENET HEALTHCARE CORPORATION

   On April 19, the Commission issued an Order Under  Section  27A(b)  of
   the Securities Act of 1933,  and  Section  21E(b)  of  the  Securities
   Exchange  Act  of  1934,  Granting  Waivers  of  the  Disqualification
   Provisions of Section  27A(b)(1)(A)(ii)  of  the  Securities  Act  and
   Section 21E(b)(1)(A)(ii) of the Exchange Act.

   The Order finds that Tenet submitted a letter, dated March  28,  2007,
   requesting a waiver of  the  disqualification  provisions  of  Section
   27A(b)(1)(A)(ii) of the Securities Act and Section 21E(b)(1)(A)(ii) of
   the Exchange Act arising from the settlement  of  a  civil  injunctive
   proceeding with the Commission. Based on the representations set forth
   in Tenet's request, the Commission determined that, under all  of  the
   circumstances, a waiver of the disqualifications  resulting  from  the
   entry of the Final Judgment would be in the public  interest  and  for
   the protection of investors and should be granted.

   Based on the above, the  Order  pursuant  to  Section  27A(b)  of  the
   Securities Act and Section 21E(b)  of  the  Exchange  Act  granting  a
   waiver   from   the    disqualification    provisions    of    Section
   27A(b)(1)(A)(ii) of the Securities Act and Section 21E(b)(1)(A)(ii) of
   the Exchange Act as to Tenet resulting from the  entry  of  the  Final
   Judgment was issued. (Rel. 33-8792; 34-55649)

   IN THE MATTER OF DANIEL LOVAGLIO

   On April 20, 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  Daniel  Lovaglio
   (Lovaglio). In the Order, the Division of Enforcement alleges that  on
   July 30, 2003, Lovaglio pled guilty to  one  count  of  conspiracy  to
   commit securities  fraud  before  the  U.S.  District  Court  for  the
   District of New Jersey, United States v. Daniel Lovaglio, 03  Cr.  562
   (D.N.J.).

   The Order  further  alleges  that  the  sole  count  of  the  criminal
   information to which Lovaglio pled guilty alleged, among other things,
   that Lovaglio, while employed as  an  unregistered  representative  at
   Valley  Forge  Securities,  Inc.  (Valley  Forge),   a   broker-dealer
   registered with the  Commission,  contacted  Valley  Forge  customers,
   posed as a registered broker, and  used  false  and  misleading  sales
   practices to sell securities to Valley Forge customers in exchange for
   undisclosed commissions.

   A hearing will be scheduled before  an  administrative  law  judge  to
   determine whether the allegations contained in the Order are true,  to
   provide Lovaglio an opportunity to dispute these allegations,  and  to
   determine what,  if  any,  remedial  sanctions  against  Lovaglio  are
   appropriate and in the public interest pursuant to the  Exchange  Act.
   The Commission directed that an  administrative  law  judge  issue  an
   initial decision in this matter within  210  days  from  the  date  of
   service of the Order Instituting Proceedings. (Rel. 34-55651; File No.
   3-12619)

   SEC FILES FOR CIVIL CONTEMPT AGAINST SHERWIN  P.  BROWN  AND  JAMERICA
   FINANCIAL, INC.

   The Commission announced that on April 3, 2007, the Commission filed a
   motion for a civil contempt  against  Sherwin  P.  Brown  (Brown)  and
   Jamerica Financial, Inc. (Jamerica) for violating the Agreed Order  of
   Preliminary  Injunction  and  Asset  Freeze  (Preliminary  Injunction)
   entered by the Honorable Paul A. Magnuson of the U.S.  District  Court
   for the District of Minnesota  on  April  14,  2006.  The  Preliminary
   Injunction  prohibited  Brown  and  Jamerica  from  violating  certain
   antifraud and recordkeeping violations of the federal securities laws.

   The Commission filed an emergency action on March  29,  2006,  against
   Brown, Jamerica, a Minneapolis, Minnesota-based investment advisor  of
   which Brown serves as the majority owner  and  President,  and  Brawta
   Ventures, LLC (Brawta), the private investment fund  formed  by  Brown
   and Jamerica. The complaint alleged that Brown and Jamerica raised  at
   least $1.65 million from  53  investors  for  Brawta.  The  Commission
   further alleged that the defendants defrauded the investors of  Brawta
   by misappropriating at least $569,950 of investor  funds  to  pay  for
   Brown's personal expenses and Jamerica's  business  expenses,  and  by
   misrepresenting the value of Brawta to the  investors  by  failing  to
   disclose or account for the funds that were diverted.

   In its motion for civil contempt, the  Commission  submitted  evidence
   that Brown and Jamerica, in violation of the  Preliminary  Injunction,
   continued to provide false valuations  to  the  investors  of  Brawta,
   which substantially overstated  the  value  of  their  investment.  In
   support of its motion for civil  contempt,  the  Commission  submitted
   evidence that the true value of Brawta was worth  less  than  half  of
   what Brown and Jamerica claimed it to be. In addition, the  Commission
   contended that Brown and Jamerica have failed to make and  keep  true,
   accurate and current records relating to  the  business  of  Jamerica,
   also in contempt of the Preliminary Injunction.  [SEC  v.  Sherwin  P.
   Brown, Jamerica Financial, Inc. and Brawta Ventures, LLC, Civil Action
   No. 06-1213, D. Minn., Magnuson, J.] (LR-20081)

   FINAL JUDGMENT ENTERED AGAINST DEFENDANT SANJAY KUMAR

   The Commission announced that on April 13,  2007,  the  U.S.  District
   Court for the Eastern District of New York entered a final judgment on
   consent against Sanjay Kumar, the former CEO  and  Head  of  Sales  at
   Computer Associates International, Inc., (CA), in the  action  SEC  v.
   Sanjay Kumar and Stephen Richards, 04 Civ. 4104  (E.D.N.Y.)  (Glasser,
   I.L.).

   The Final Judgment against Kumar does not impose a  civil  penalty  or
   disgorgement based on Kumar's obligation to pay  restitution  payments
   in the criminal action, United States v. Kumar et ano., S2-04 Cr.  846
   (ILG). Kumar consented, without admitting or denying  the  allegations
   against him,  to  a  judgment  that  reincorporates  equitable  relief
   previously ordered  by  the  Court,  including  permanent  injunctions
   prohibiting Kumar and Richards from violating  Section  17(a)  of  the
   Securities Act of  1933,  Sections  10(b),  13(a)  and  13(b)  of  the
   Securities Exchange Act of 1934 and Rules 10b-5, 12b-20,  13a-1,  13a-
   13, and 13b2-1 promulgated thereunder, and an order barring Kumar from
   serving as an officer or director of a publicly held company.

   Previously, on April 24, 2006, Kumar pleaded guilty  to  eight  felony
   criminal charges in the related criminal case brought  by  the  United
   States Attorney's Office for the Eastern District of New York. On Nov.
   27, 2006, Judge I. Leo Glasser sentenced Kumar  to  serve  a  12  year
   prison term. On April 13, 2007, Judge Glasser  entered  a  Stipulation
   and Order in the  criminal  action  imposing  a  Restitution  Judgment
   against Kumar in the amount of $798,600,000, and  directing  Kumar  to
   pay $40 million on or before April 30, 2007, $10 million on or  before
   July 31, 2007, and $2 million  on  or  before  Dec.  31,  2008.  Judge
   Glasser  directed  Kumar  to  pay  the  balance  of  the   restitution
   obligation upon release from incarceration by annual payments  of  20%
   of Kumar's income.

   On Sept. 22, 2004, the Commission filed complaints alleging that Kumar
   and violated  the  antifraud  and  other  provisions  of  the  federal
   securities laws. The Commission alleged that from  1998  to  2000,  CA
   routinely kept  its  books  open  to  record  revenue  from  contracts
   executed after  the  quarter  ended  in  order  to  meet  Wall  Street
   quarterly earnings estimates. In total, CA prematurely recognized over
   $3.3  billion  in  revenue.  In   addition,   Kumar   obstructed   the
   Commission's investigation into the company's accounting practices.

   The Commission acknowledges the assistance and cooperation of the U.S.
   Attorney's Office for the Eastern District of New York and the Federal
   Bureau of Investigation in this  matter.  [SEC  v.  Sanjay  Kumar  and
   Stephen Richards, 04 Civ. 4104 (E.D.N.Y.)(Glasser, I.L.).]  (LR-20082;
   AAE Rel. 2597)

   FLORIDA COURT ORDERS BOCA RATON MAN CHARGED WITH FRAUD TO PAY $120,000
   PENALTY

   The Commission today announced  that  the  federal  court  in  Orlando
   entered a final judgment on April 16, 2007, against  Bernard  Shinder,
   of Boca Raton, Florida, ordering him to pay a $120,000 penalty.

   Shinder, without admitting or denying  the  allegations  against  him,
   consented to the entry of the judgment in the U.S. District Court  for
   the Middle District of Florida.

   This judgment concludes the Commission's litigation concerning Bio One
   Corp., a nutritional supplement company  located  in  Winter  Springs,
   Florida where  Shinder  served  as  CFO.  The  Commission's  complaint
   alleged fraud and other securities law violations against Shinder  and
   Bio One's former CEO Armand Dauplaise.

   Shinder had  previously  consented  to  a  permanent  injunction  that
   enjoins him from future violations of the federal securities laws  and
   bars him from acting as an officer or director of any public company.

   For additional  information,  including  details  of  the  complaint's
   allegations and the prior injunctions against Shinder  and  Dauplaise,
   see Litigation Release Nos. 19387 (Sept. 22, 2005), No.  19643  (April
   6, 2006), and No. 19808 (Aug. 17,  2006).  [SEC  v.  Bernard  Shinder,
   Civil Action No. 6:05-cv-0139 (M.D. Fla.)] (LR-20083; AAE Rel.. 2598)

   SELF-REGULATORY ORGANIZATIONS

   PROPOSED RULE CHANGES

   The Chicago Board Options Exchange filed a proposed rule  change  (SR-
   CBOE-2007-27) and Amendment No. 1 thereto relating  to  class  quoting
   limits. Publication is expected in the  Federal  Register  during  the
   week of April 23. (Rel. 34-55644)

   The Commission noticed a  proposed  rule  change  (SR-NASDAQ-2007-040)
   submitted by The NASDAQ Stock Market relating to the  waiver  of  fees
   upon relisting of companies removed for late filings.  Publication  is
   expected in the Federal Register during the week of  April  23.  (Rel.
   34-55645)

   The New York Stock Exchange filed a  proposed  rule  change  (SR-NYSE-
   2007-02) and Amendment No. 1 thereto to adopt new Rule 447  (Emergency
   Powers). Publication is expected in the Federal  Register  during  the
   week of April 23. (Rel. 34-55646)

   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-1     WOLVERINE TUBE INC, 200 CLINTON AVENUE WEST, SUITE 1000, HUNTSVILLE, 
        AL, 35801, 2568900460 - 46,454,545 ($51,100,000.00) Equity, 
        (File 333-142209 - Apr. 19) (BR. 06C)

S-1     AIRVANA INC, 1000 WINTER STREET, STE 4500, WALTHAM, MA, 02109, 
        0 ($75,000,000.00) Equity, (File 333-142210 - Apr. 19) (BR. 11)

S-1     United States Heating Oil Fund, LP, 1320 HARBOR BAY PARKWAY, SUITE 145, 
        ALAMEDA, CA, 94502, (415) 584-1927 - 1,000,000 ($50,000,000.00) Equity, 
        (File 333-142211 - Apr. 19) (BR. 08)

SB-2    FLORHAM CONSULTING CORP, 64 BEAVER STREET, SUITE 233, NEW YORK, NY, 
        10004, 6462068280 - 65,700 ($98,550.00) Equity, (File 333-142212 - 
        Apr. 19) (BR. 08)

S-8     CHECK POINT SOFTWARE TECHNOLOGIES LTD, 3A JABOTINSKY ST, 
        RAMAT GAN 52520, ISRAEL, L3, 751,756 ($10,862,874.20) Equity, 
        (File 333-142213 - Apr. 19) (BR. 03A)

SB-2    RECYCLE TECH INC, 7393 WEST 44TH AVE, WEST RIGDE, CO, 80033, 
        323,000 ($167,960.00) Equity, (File 333-142214 - Apr. 19) (BR. 02)

S-8     nFinanSe Inc., 6015 31ST STREET EAST, BRADENTON, FL, 34203, 
        941-753-2875 - 2,300,000 ($6,668,714.00) Equity, (File 333-142215 - 
        Apr. 19) (BR. 11A)

SB-2    SP Holding CORP, 3317 THIRD AVENUE SOUTH,, SEATTLE,, WA, 98134, 
        (206) 838-4670 - 0 ($42,905,754.00) Equity, (File 333-142220 - Apr. 19) 
        (BR. 05C)

S-8     TGC INDUSTRIES INC, 1304 SUMMIT AVE STE 2, PLANO, TX, 75074, 
        9728811099 - 0 ($8,438,690.00) Equity, (File 333-142221 - Apr. 19) 
        (BR. 04C)

S-8     ADVANCED ANALOGIC TECHNOLOGIES INC, 830 E. ARQUES AVENUE, SUNNYVALE, 
        CA, 94085-4519, (408) 737-4600 - 1,446,942 ($9,611,669.66) Equity, 
        (File 333-142223 - Apr. 19) (BR. 10A)

SB-2    TEKOIL & GAS CORP, 25050 I-45 NORTH, SUITE 525, THE WOODLANDS, TX, 
        77380, 281-364-6950 - 41,360,390 ($57,490,942.00) Equity, 
        (File 333-142224 - Apr. 19) (BR. 04B)

S-8     ORACLE CORP, 500 ORACLE PARKWAY, MAIL STOP 5 OP 7, REDWOOD CITY, CA, 
        94065, 6505067000 - 0 ($49,140,000.00) Equity, (File 333-142225 - 
        Apr. 19) (BR. 03B)

S-8     SONA MOBILE HOLDINGS CORP, 825 THIRD AVENUE, 32ND FLOOR, NEW YORK, NY, 
        10022, 2124868887 - 0 ($2,803,492.00) Equity, (File 333-142228 - 
        Apr. 19) (BR. 03A)

S-8     TIBCO SOFTWARE INC, 3303 HILLVIEW AVENUE, PALO ALTO, CA, 94304, 
        6508461000 - 5,279,883 ($48,627,722.43) Equity, (File 333-142229 - 
        Apr. 19) (BR. 03B)

S-3ASR  NATIONAL RURAL UTILITIES COOPERATIVE FINANCE CORP /DC/, WOODLAND PARK, 
        2201 COOPERATIVE WAY, HERNDON, VA, 20171-3025, 7037096700 - 
        2,000,000,000 ($2,000,000,000.00) Debt, (File 333-142230 - Apr. 19) 
        (BR. 11A)

S-3ASR  FEDERAL REALTY INVESTMENT TRUST, 1626 EAST JEFFERSON STREET, ROCKVILLE, 
        MD, 20852-4041, 3019988100 - 
        1,165,065 ($106,137,421.50) Unallocated (Universal) Shelf, 
        (File 333-142231 - Apr. 19) (BR. 08B)

S-1     CardioVascular BioTherapeutics, Inc., 1635 VILLAGE CENTER CIRCLE, 
        SUITE 250, LAS VEGAS, NV, 89134, 702-248-1174 - 
        20,992,075 ($27,919,460.00) Equity, (File 333-142232 - Apr. 19) 
        (BR. 01C)

S-4     BALTIMORE GAS & ELECTRIC CO, 39 WEST LEXINGTON STREET, BALTIMORE, MD, 
        21201, 4107833624 - 0 ($700,000,000.00) Equity, (File 333-142233 - 
        Apr. 19) (BR. 02A)

S-8     BLUE COAT SYSTEMS INC, 420 NORTH MARY AVENUE, SUNNYVALE, CA, 94085, 
        4082202200 - 500,000 ($18,155,000.00) Equity, (File 333-142234 - 
        Apr. 19) (BR. 03C)

S-3     MERRILL LYNCH MORTGAGE INVESTORS INC, 4LD FINANCIAL CENTER FLOOR 10, 
        NEW YORK, NY, 10281-1310, 2124491000 - 
        0 ($1,000,000.00) Mortgage Backed Securities, (File 333-142235 - 
        Apr. 19) (BR. 05D)

S-11    Cypress Sharpridge Investments, Inc., 65 EAST 55TH STREET, NEW YORK, 
        NY, 10022, (212) 705-0160 - 0 ($300,000,000.00) Equity, 
        (File 333-142236 - Apr. 19) (BR. )

F-3     CORGI INTERNATIONAL LTD, UNIT 10, 16/F, WAH WAI CENTRE, 
        38-40 AU PUI WAN STREET, FOTAN, NEW TERRITORIES, K3, 00000, 
        01185222566000 - 0 ($46,961,314.75) Equity, (File 333-142237 - Apr. 19) 
        (BR. 05C)

S-1     CICERO INC, 8000 REGENCY PARKWAY, SUITE 542, CARY, NC, 27518, 
        9194612574 - 40,641,978 ($45,122,595.62) Equity, (File 333-142238 - 
        Apr. 19) (BR. 03B)

S-1     ZHONGPIN INC., C/O PRYOR CASHMAN SHERMAN & FLYNN LLP, 410 PARK AVENUE, 
        NEW YORK, NY, 10022, 212-326-0846 - 10,603,131 ($75,600,323.00) Equity, 
        (File 333-142239 - Apr. 19) (BR. 05C)

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
-------------------------------------------------------------------------------------------------------
ACCENTIA BIOPHARMACEUTICALS INC                  1.01,2.03,9.01                 04/17/07

ACCESS PHARMACEUTICALS INC              DE       1.01,8.01,9.01                 04/19/07

ACE Securities Corp. Home Equity Loan   DE       1.01,9.01                      04/19/07

ADVANCED MICRO DEVICES INC              DE       2.02,7.01,9.01                 04/19/07

ADVANTA BUSINESS RECEIVABLES CORP                8.01,9.01                      04/19/07

AeroGrow International, Inc.            NV       5.02                           04/16/07

AFS SenSub Corp.                                 8.01,9.01                      04/19/07

ALL AMERICAN SEMICONDUCTOR INC          DE       3.01,9.01                      04/18/07

ALLEGHENY TECHNOLOGIES INC              DE       8.01                           04/19/07

ALLIANCE FINANCIAL CORP /NY/            NY       2.02,9.01                      04/19/07

Allis Chalmers Energy Inc.              DE       5.02,9.01                      04/17/07

ALLOS THERAPEUTICS INC                  DE       8.01,9.01                      04/19/07

ALPHA PRO TECH LTD                      DE       5.02                           04/16/07

ALTRIA GROUP, INC.                      VA       2.02,9.01                      04/18/07

Altus Pharmaceuticals Inc.              DE       8.01,9.01                      04/18/07

AMB PROPERTY CORP                       MD       2.02,5.02,8.01,9.01            04/17/07

AMBASSADORS INTERNATIONAL INC           DE       8.01                           04/17/07

AMCON DISTRIBUTING CO                   DE       2.02,5.02,9.01                 04/17/07

American Basketball Association, Inc.   UT       8.01                           04/18/07

AMERICAN ELECTRIC POWER CO INC          NY       2.02,7.01,9.01                 04/19/07

AMERICAN EXPRESS CO                     NY       2.02,7.01                      04/19/07

AMERICAN ITALIAN PASTA CO               DE       3.01                           04/13/07

AMERICAN OIL & GAS INC                  NV       7.01,9.01                      04/18/07

AMERICAN RIVER BANKSHARES               CA       2.02,9.01                      04/19/07

AMERICAN STANDARD COMPANIES INC         DE       2.02,7.01,9.01                 04/19/07

American Telecom Services Inc                    8.01,9.01                      04/19/07

AMERITRANS CAPITAL CORP                 DE       8.01                           04/19/07

AMETEK INC/                             DE       2.02,9.01                      04/19/07

AMTECH SYSTEMS INC                      AZ       5.02                           04/13/07

ANTS SOFTWARE INC                       DE       7.01                           04/17/07

APPLE HOSPITALITY TWO INC               VA       8.01                           04/16/07

Aquacell Water, Inc.                    DE       2.01,9.01                      04/17/07

ARBITRON INC                            DE       2.02,9.01                      04/19/07

ARMOR HOLDINGS INC                      DE       2.02,9.01                      04/19/07

ASHFORD HOSPITALITY TRUST INC           MD       7.01,9.01                      04/19/07

ASHFORD HOSPITALITY TRUST INC           MD       2.01,9.01                      04/11/07    AMEND

ASHWORTH INC                            DE       5.02,9.01                      04/16/07

Aspreva Pharmaceuticals CORP            A1       2.02,9.01                      04/19/07

ASSOCIATED BANC-CORP                    WI       2.02,9.01                      04/19/07

ASTEC INDUSTRIES INC                    TN       1.01                           04/13/07

ASTORIA FINANCIAL CORP                  DE       2.02,8.01,9.01                 04/18/07

ATEL CAPITAL EQUIPMENT FUND VIII LLC    CA       4.01,9.01                      02/05/07    AMEND

ATHEROGENICS INC                        GA       5.02                           04/16/07

ATLANTIC EXPRESS TRANSPORTATION CORP    NY       7.01,8.01,9.01                 04/19/07

ATLAS PIPELINE PARTNERS LP              DE       1.01,3.03,9.01                 04/18/07

AUBURN NATIONAL BANCORPORATION INC      DE       2.02,9.01                      04/18/07

AURORA GOLD CORP                        DE       8.01,9.01                      04/18/07

AVAX TECHNOLOGIES INC                   DE       1.01,3.02,8.01,9.01            04/13/07

Avicena Group, Inc.                     DE       5.02                           04/17/07

AVICI SYSTEMS INC                       DE       8.01,9.01                      04/18/07

Aviza Technology, Inc.                  DE       1.01,9.01                      04/13/07

AXS ONE INC                             DE       2.02,9.01                      04/19/07

BANCFIRST CORP /OK/                     OK       2.02,9.01                      04/18/07

BANK JOS A CLOTHIERS INC /DE/           DE       5.02                           04/13/07

BANK OF AMERICA CORP /DE/               DE       2.02,7.01,8.01,9.01            04/19/07

BANK OF FLORIDA CORP                    FL       2.02,8.01,9.01                 04/19/07

BAR HARBOR BANKSHARES                   ME       8.01                           04/19/07

Battle Mountain Gold Exploration Corp            1.01,9.01                      04/17/07

BAXTER INTERNATIONAL INC                DE       2.02,9.01                      04/19/07

BB&T CORP                               NC       2.02,9.01                      03/31/07

Bear Stearns Mortgage Funding Trust 2   DE       8.01,9.01                      03/30/07    AMEND

Bear Stearns Mortgage Funding Trust 2   DE       8.01,9.01                      03/30/07    AMEND

BIONOVO INC                             DE       8.01,9.01                      04/18/07

BIOTIME INC                             CA       2.02,9.01                      04/19/07

BIOVEST INTERNATIONAL INC               DE       1.01,2.03,9.01                 04/17/07

BJs RESTAURANTS INC                     CA       8.01,9.01                      04/18/07

BlackRock Inc.                          DE       2.02,9.01                      04/19/07

BORLAND SOFTWARE CORP                   DE       2.05                           04/16/07

BRIGGS & STRATTON CORP                  WI       2.02,9.01                      04/19/07

BROOKLINE BANCORP INC                   DE       2.02                           04/19/07

CALPINE CORP                            DE       7.01,9.01                      04/18/07

CANO PETROLEUM, INC                              7.01,9.01                      04/19/07

CAPITAL CORP OF THE WEST                CA       5.02,9.01                      04/19/07

CAPITAL CORP OF THE WEST                CA       5.02,9.01                      04/19/07

CAPITAL CORP OF THE WEST                CA       5.02,9.01                      04/19/07

CAPITAL CORP OF THE WEST                CA       5.02,9.01                      04/19/07

CAPITAL CORP OF THE WEST                CA       5.02,9.01                      04/19/07

CAPITAL LEASE FUNDING INC                        1.01,2.01,2.02,2.03,9.01       04/17/07

CAPITAL ONE FINANCIAL CORP              DE       2.02,7.01,8.01,9.01            04/19/07

CAPITAL SOUTHWEST CORP                  TX       5.02,9.01                      04/18/07

CARDIOGENESIS CORP /CA                  CA       5.02,8.01,9.01                 04/18/07

CARMIKE CINEMAS INC                     DE       5.02,9.01                      04/13/07

Carrington Mortgage Loan Trust, Serie   DE       8.01,9.01                      04/19/07

CATERPILLAR INC                         DE       7.01                           04/19/07

CBOT HOLDINGS  INC                      DE       2.02,9.01                      04/19/07

CENTRAL EUROPEAN DISTRIBUTION CORP      DE       1.01,2.03,9.01                 04/16/07

CENTRAL VALLEY COMMUNITY BANCORP        CA       8.01,9.01                      04/18/07

CERNER CORP /MO/                        DE       2.02,9.01                      04/19/07

CFS BANCORP INC                         IN       2.02,9.01                      04/19/07

CHEMUNG FINANCIAL CORP                  NY       5.02,9.01                      04/19/07

CHENIERE ENERGY INC                     DE       7.01,9.01                      04/16/07

Cheniere Energy Partners, L.P.          DE       7.01,8.01,9.01                 04/16/07

CHILDRENS PLACE RETAIL STORES INC                5.02,9.01                      04/16/07

CHITTENDEN CORP /VT/                    VT       2.02,9.01                      04/19/07

CIBER INC                               DE       5.02,9.01                      04/19/07

CIRCUIT CITY STORES INC                 VA       5.02,5.03,9.01                 04/19/07

CIRRUS LOGIC INC                        DE       7.01,9.01                      04/18/07

CITIGROUP MORTGAGE LOAN TRUST 2007-AM            2.01,9.01                      02/15/07    AMEND

CITIZENS FINANCIAL SERVICES INC         PA       8.01,9.01                      04/19/07

CITIZENS FINANCIAL SERVICES INC         PA       2.02,9.01                      04/19/07

CITIZENS SOUTH BANKING CORP             DE       8.01,9.01                      04/17/07

CITY HOLDING CO                         WV       2.02,9.01                      04/17/07

CLAIRES STORES INC                      DE       2.02,9.01                      04/18/07

CLARKE AMERICAN CORP.                   DE       1.01,3.03,7.01,9.01            04/19/07

CLEAR CHANNEL COMMUNICATIONS INC        TX       1.01,7.01,9.01                 04/18/07

CLEARWIRE CORP                          DE       7.01,9.01                      04/19/07

CLEVELAND CLIFFS INC                    OH       8.01                           04/18/07

COLONIAL BANCGROUP INC                  DE       8.01,9.01                      04/19/07

COMMAND SECURITY CORP                   NY       1.01,2.01,3.02,5.02,9.01       04/12/07

COMMODORE APPLIED TECHNOLOGIES INC      DE       7.01,9.01                      04/18/07

COMPASS BANCSHARES INC                  DE       2.02,9.01                      04/19/07

COMPETITIVE TECHNOLOGIES INC            DE       1.01,9.01                      04/17/07

COMPUTER TASK GROUP INC                 NY       7.01,9.01                      04/19/07

CONTINENTAL AIRLINES INC /DE/           DE       2.02,9.01                      04/19/07

CONTINENTAL AIRLINES INC /DE/           DE       7.01,9.01                      04/19/07

COOPER INDUSTRIES LTD                            2.02,9.01                      04/19/07

Copano Energy, L.L.C.                   DE       8.01,9.01                      04/18/07

COSI INC                                DE       2.02,9.01                      04/19/07

COUSINS PROPERTIES INC                  GA       5.02                           04/13/07

Cowen Group, Inc.                       DE       5.02,5.03,9.01                 04/16/07

CREDO PETROLEUM CORP                    CO       7.01,9.01                      04/16/07

CREE INC                                NC       2.02,9.01                      04/19/07

CRESCENT REAL ESTATE EQUITIES CO        TX       5.02                           03/01/07    AMEND

CRESCENT REAL ESTATE EQUITIES LTD PAR   DE       5.02                           03/01/07    AMEND

CRUISESTOCK INC.                        TX       4.01                           04/13/07

CSB BANCORP INC /OH                     OH       2.02,9.01                      04/19/07

CSK AUTO CORP                           DE       7.01                           04/19/07

CYBERSOURCE CORP                        DE       2.02,9.01                      04/19/07

CYTEC INDUSTRIES INC/DE/                DE       2.02                           04/19/07

DANAHER CORP /DE/                       DE       2.02,9.01                      04/18/07

DATATRAK INTERNATIONAL INC              OH       5.02,8.01,9.01                 04/16/07

DCB FINANCIAL CORP                      OH       2.02,9.01                      04/19/07

DEARBORN BANCORP INC /MI/               MI       2.02,9.01                      04/18/07

DEVCON INTERNATIONAL CORP               FL       2.02,7.01,9.01                 04/17/07

DEVRY INC                               DE       8.01,9.01                      04/19/07

DIALYSIS CORP OF AMERICA                FL       5.02                           04/19/07

DIGITAL LIFESTYLES GROUP INC            DE       5.02,9.01                      04/18/07

DONEGAL GROUP INC                       DE       7.01                           04/19/07

DOUBLE EAGLE PETROLEUM CO               MD       7.01,9.01                      04/19/07

DOUBLE EAGLE PETROLEUM CO               MD       7.01,9.01                      04/19/07

Douglas Lake Minerals Inc.                       8.01,9.01                      04/19/07

DREW INDUSTRIES INC                     DE       5.02                           04/17/07

DUN & BRADSTREET CORP/NW                DE       1.01,1.02,2.03,9.01            04/19/07

EAGLE BANCORP/MT                                 2.02                           04/19/07

EAU TECHNOLOGIES, INC.                  DE       5.02,9.01                      04/16/07

ECB BANCORP INC                         NC       2.02,9.01                      04/17/07

EDGEWATER TECHNOLOGY INC/DE/            DE       5.02                           04/13/07

EGPI FIRECREEK, INC.                    NV       1.01,3.02,9.01                 04/01/07

ELECTRO RENT CORP                       CA       8.01,9.01                      04/19/07

ELEPHANT & CASTLE GROUP INC                      2.02,9.01                      04/17/07

EMCORE CORP                             NJ       1.01,2.01,5.02,8.01,9.01       04/13/07

EMERITUS CORP\WA\                       WA       5.02                           04/13/07

ENGLOBAL CORP                           NV       8.01,9.01                      04/19/07

ENPATH MEDICAL, INC.                    MN       1.01,8.01,9.01                 04/05/07

Enstar Group LTD                        D0       1.01,9.01                      04/15/07

EQUITABLE FINANCIAL CORP                         8.01,9.01                      04/19/07

ES Bancshares, Inc.                     MD       3.03,9.01                      04/15/07

ESB FINANCIAL CORP                      PA       2.02,9.01                      04/17/07

ESPEED INC                              DE       8.01,9.01                      04/19/07

EV Energy Partners, LP                  DE       1.01,9.01                      04/13/07

EVANS BOB FARMS INC                     DE       7.01,9.01                      04/19/07

EVERGREENBANCORP INC                    WA       8.01                           04/19/07    AMEND

EXACT SCIENCES CORP                     DE       7.01,9.01                      04/17/07

FAIRCHILD SEMICONDUCTOR INTERNATIONAL   DE       2.02                           04/19/07

FAR EAST ENERGY CORP                             5.02,9.01                      04/14/07

FASTENTECH INC                          DE       7.01,9.01                      04/19/07

FEDERAL AGRICULTURAL MORTGAGE CORP               2.03,7.01,9.01                 04/19/07

Federal Home Loan Bank of Atlanta       X1       2.03                           04/16/07

Federal Home Loan Bank of Boston        X1       2.03                           04/16/07

Federal Home Loan Bank of Chicago       X1       2.03                           04/17/07

Federal Home Loan Bank of Cincinnati    X1       2.03,9.01                      04/16/07

Federal Home Loan Bank of Dallas                 2.03                           04/16/07

Federal Home Loan Bank of Des Moines    X1       2.03,9.01                      04/16/07

Federal Home Loan Bank of Indianapoli   X1       2.03,9.01                      04/16/07

Federal Home Loan Bank of New York      X1       2.03,9.01                      04/17/07

Federal Home Loan Bank of New York      X1       2.02,8.01,9.01                 04/19/07

Federal Home Loan Bank of Pittsburgh    PA       2.03,9.01                      04/16/07

Federal Home Loan Bank of Pittsburgh    PA       5.02                           04/16/07

Federal Home Loan Bank of San Francis   X1       2.03                           04/16/07

Federal Home Loan Bank of Seattle                2.03                           04/18/07

Federal Home Loan Bank of Seattle                8.01                           04/19/07

Federal Home Loan Bank of Topeka                 2.03                           04/16/07

FEDERAL MOGUL CORP                      MI       2.02,9.01                      04/19/07

FIELDSTONE INVESTMENT CORP                       1.01,9.01                      04/13/07

FIFTH THIRD BANCORP                     OH       2.02,7.01,9.01                 04/19/07

FINISH LINE INC /IN/                    IN       8.01,9.01                      04/19/07

FINOVA GROUP INC                        DE       8.01                           04/16/07

FIRST CITIZENS BANC CORP /OH            OH       5.02                           04/17/07

FIRST COMMONWEALTH FINANCIAL CORP /PA   PA       5.02,9.01                      04/13/07

FIRST COMMUNITY BANCORP /CA/            CA       2.02,9.01                      04/18/07

FIRST COMMUNITY CORP /SC/               SC       2.02,9.01                      04/18/07

FIRST DATA CORP                         DE       2.02,9.01                      04/19/07

FIRST FINANCIAL CORP /IN/               IN       2.02,9.01                      04/19/07

FIRST FINANCIAL HOLDINGS INC /DE/       DE       2.02,9.01                      04/19/07

FIRST HARTFORD CORP                     ME       8.01,9.01                      04/02/07

FIRST HORIZON NATIONAL CORP             TN       5.02,9.01                      04/13/07

FIRST INDIANA CORP                      IN       5.02,9.01                      04/18/07

FIRST M&F CORP/MS                       MS       2.02,7.01,9.01                 04/18/07

FIRST NATIONAL COMMUNITY BANCORP INC    PA       2.02,9.01                      04/19/07

FIRST NATIONAL CORP /VA/                         2.02,9.01                      04/19/07

FIRST STATE FINANCIAL CORP/FL                    2.02                           04/19/07

FIRST STATE FINANCIAL CORP/FL                    5.02                           04/18/07

FNB CORP/FL/                            FL       2.02,9.01                      04/19/07

FNB FINANCIAL SERVICES CORP             NC       2.02,9.01                      04/17/07

FOAMEX INTERNATIONAL INC                DE       5.02,5.03,8.01,9.01            04/14/07

FOREST OIL CORP                         NY       7.01,9.01                      04/18/07

FOREST OIL CORP                         NY       5.02                           04/15/07

FORTUNE INDUSTRIES, INC.                DE       2.01,9.01                      04/13/07

FRANKLIN BANK CORP                               2.02,9.01                      04/19/07

FURNITURE BRANDS INTERNATIONAL INC      DE       1.01,2.01,5.02,9.01            04/19/07

FUSION TELECOMMUNICATIONS INTERNATION            7.01,9.01                      04/18/07

FX ENERGY INC                           NV       7.01,9.01                      04/19/07

Gales Industries Inc                    DE       5.02                           04/13/07

GANNETT CO INC /DE/                     DE       2.02,9.01                      04/01/07

GATEWAY FINANCIAL HOLDINGS INC          NC       7.01                           04/19/07

GAYLORD ENTERTAINMENT CO /DE            DE       1.01,7.01,9.01                 04/18/07

GENERAL GROWTH PROPERTIES INC           DE       1.01,2.03,3.02,9.01            04/16/07

GENUINE PARTS CO                        GA       2.02,9.01                      04/19/07

GENVEC INC                              DE       5.02,9.01                      04/17/07

GEVITY HR INC                           FL       1.01,5.02,9.01                 04/17/07

GLOBAL CROSSING LTD                              2.02,7.01,9.01                 04/19/07

GLOBETEL COMMUNICATIONS CORP            DE       1.01,3.02                      04/13/07

GMX RESOURCES INC                       OK       2.02,9.01                      04/19/07

Google Inc.                             DE       1.01,8.01,9.01                 04/13/07

Google Inc.                             DE       2.02,8.01,9.01                 04/19/07

GRAMERCY CAPITAL CORP                   MD       2.02,7.01,8.01,9.01            04/18/07

GRANITE CITY FOOD & BREWERY LTD         MN       5.02,5.03,9.01                 04/13/07

Greenville Federal Financial CORP                2.02,8.01,9.01                 04/19/07

H&R BLOCK INC                           MO       1.01,2.03,2.06,7.01            04/15/07

HALF ROBERT INTERNATIONAL INC /DE/      DE       2.02,9.01                      04/19/07

HANCOCK HOLDING CO                      MS       8.01,9.01                      04/17/07

HARLEY DAVIDSON INC                     WI       2.02,9.01                      04/19/07

HARSCO CORP                             DE       2.03,9.01                      04/16/07

HEALTHSOUTH CORP                        DE       1.01,9.01                      04/19/07

HERBALIFE LTD.                          E9       8.01,9.01                      04/18/07

HERCULES INC                            DE       8.01                           03/31/07

HERSHEY CO                              DE       2.02,9.01                      04/16/07

HEWITT ASSOCIATES INC                   DE       5.02,9.01                      04/19/07

HI/FN INC                               DE       2.02,9.01                      03/31/07

HNI CORP                                IA       2.02,9.01                      04/19/07

HOME BANCSHARES INC                              2.02,7.01,9.01                 03/31/07

HOME FEDERAL BANCORP INC                         5.02,5.03,9.01                 04/17/07

HORTON D R INC /DE/                     DE       2.02,9.01                      04/19/07

HOST AMERICA CORP                       DE       1.01,3.02,7.01,9.01            04/17/07

HOUSTON AMERICAN ENERGY CORP            DE       4.01,9.01                      04/16/07

HUNTINGTON BANCSHARES INC/MD            MD       2.02,9.01                      04/19/07

HUTTIG BUILDING PRODUCTS INC            DE       2.02,9.01                      04/19/07

iBroadband, Inc.                        NV       3.02                           04/19/07

IDEX CORP /DE/                          DE       2.02,9.01                      04/19/07

IMATION CORP                            DE       2.02,7.01,9.01                 04/19/07

IMMUCELL CORP /DE/                      DE       2.02,9.01                      04/19/07

INDUSTRIAL MINERALS INC                 DE       5.02,9.01                      04/16/07

INFOCUS CORP                            OR       5.02,9.01                      04/17/07

INFORMATICA CORP                        DE       2.02,9.01                      04/19/07

INNOVO GROUP INC                        DE       1.01,9.01                      04/13/07

INSTEEL INDUSTRIES INC                  NC       2.02,9.01                      04/19/07

INSWEB CORP                             DE       1.01                           04/16/07

INTERNATIONAL GAME TECHNOLOGY           NV       2.02                           04/19/07

INTUITIVE SURGICAL INC                  DE       2.02,9.01                      04/19/07

ISCO INTERNATIONAL INC                  DE       2.02,8.01,9.01                 04/18/07

J P MORGAN CHASE & CO                   DE       7.01,9.01                      04/19/07

JEFFERIES GROUP INC /DE/                DE       5.02                           04/16/07    AMEND

JOURNAL REGISTER CO                     DE       2.02,7.01,9.01                 04/19/07

KBR, INC.                               DE       5.02                           04/17/07

Kearny Financial Corp.                  X1       5.02                           04/16/07

KNIGHT TRANSPORTATION INC               AZ       2.02,9.01                      04/18/07

KNOLL INC                               DE       2.02,9.01                      04/19/07

KVH INDUSTRIES INC \DE\                 DE       2.02,9.01                      04/19/07

KVH INDUSTRIES INC \DE\                 DE       5.02                           03/06/07    AMEND

LANDSTAR SYSTEM INC                     DE       2.02,9.01                      04/19/07

LAWSON PRODUCTS INC/NEW/DE/             DE       5.02,5.03,9.01                 04/13/07

LEESPORT FINANCIAL CORP                 PA       2.02,9.01                      04/17/07

LEGACY RESERVES L P                              2.01,3.02,9.01                 04/19/07

LEGGETT & PLATT INC                     MO       2.02,9.01                      04/19/07

LINEAR TECHNOLOGY CORP /CA/             DE       8.01,9.01                      04/18/07

LITTLE SIOUX CORN PROCESSORS LLC                 7.01,9.01                      04/17/07

LKA INTERNATIONAL INC /DE/              DE       4.02                           04/13/07

LNB BANCORP INC                         OH       5.02                           04/17/07

LONGVIEW FIBRE CO                       WA       8.01,9.01                      04/19/07

MACATAWA BANK CORP                      MI       8.01,9.01                      04/19/07

Macquarie Infrastructure CO Trust       DE       1.01,7.01,9.01                 04/16/07

MAGNITUDE INFORMATION SYSTEMS INC       DE       1.01,8.01,9.01                 04/19/07

MAGUIRE PROPERTIES INC                  MD       1.01,7.01,9.01                 04/13/07

MAJESCO ENTERTAINMENT CO                DE       1.01,9.01                      04/13/07

MAKEMUSIC, INC.                         MN       5.03,9.01                      04/16/07

MARCUS CORP                             WI       2.01,9.01                      04/19/07

MARRIOTT INTERNATIONAL INC /MD/         DE       2.02,9.01                      04/19/07

Marvel Entertainment, Inc.              DE       1.01,9.01                      04/16/07

MASSEY ENERGY CO                        DE       8.01                           04/19/07

MATRIA HEALTHCARE INC                   DE       5.03,9.01                      04/13/07

MATTHEWS INTERNATIONAL CORP             PA       2.02                           04/19/07

MAXCO INC                               MI       3.01,9.01                      04/18/07

MCG CAPITAL CORP                        DE       2.02,9.01                      04/19/07

MEDIA GENERAL INC                       VA       2.02,9.01                      04/19/07

MENTOR CORP /MN/                        MN       2.02,9.01                      04/19/07

MERCK & CO INC                          NJ       2.02,9.01                      04/19/07

MERRILL LYNCH & CO INC                  DE       2.02,9.01                      04/19/07

MERRILL LYNCH DEPOSITOR INC PPLUS TRU   DE       8.01,9.01                      04/16/07

MERRILL LYNCH DEPOSITOR INC PREFERRED   DE       8.01,9.01                      04/16/07

MERRILL LYNCH MORTGAGE INVESTORS INC    DE       1.01                           04/12/07

METALICO INC                                     7.01,9.01                      04/19/07

MGP INGREDIENTS INC                     KS       5.02,7.01,9.01                 04/16/07

MICROCHIP TECHNOLOGY INC                DE       5.02                           04/19/07

MIDLAND CO                              OH       2.02,9.01                      04/19/07

MISSION WEST PROPERTIES INC             CA       2.02                           04/18/07

ML MACADAMIA ORCHARDS L P               DE       4.01                           03/23/07    AMEND

MOBIUS MANAGEMENT SYSTEMS INC           DE       9.01                           04/19/07    AMEND

MOHAWK INDUSTRIES INC                   DE       2.02,9.01                      04/19/07

MOLEX INC                               DE       2.02,9.01                      04/19/07

MOTHERS WORK INC                        DE       8.01,9.01                      04/18/07

MS STRUCTURED SATURNS SERIES 2002-15    DE       8.01,9.01                      04/16/07

NANO PROPRIETARY  INC                   TX       8.01,9.01                      04/17/07

NASDAQ STOCK MARKET INC                 DE       2.02,9.01                      04/19/07

NATHANIEL ENERGY CORP                   NV       1.01,2.03                      04/16/07

NATIONAL BANKSHARES INC                 VA       2.02,9.01                      03/31/07

NATIONAL HEALTH REALTY INC              MD       7.01,9.01                      04/19/07

NATIONAL HOME HEALTH CARE CORP          DE       8.01,9.01                      04/19/07

NATIONSTAR HOME EQUITY LOAN TRUST 200   DE       8.01,9.01                      04/19/07

NATURAL RESOURCE PARTNERS LP            DE       1.01,5.03,8.01,9.01            04/18/07

NEW FRONTIER ENERGY INC                 CO       7.01,9.01                      04/19/07

NEW WORLD RESTAURANT GROUP INC          DE       8.01,9.01                      04/19/07

NEW YORK TIMES CO                       NY       2.02,9.01                      04/19/07

NOBLE CORP                                       2.02,9.01                      04/19/07

NOVACEA INC                             DE       5.02                           04/18/07

NOVASTAR FINANCIAL INC                  MD       7.01,9.01                      04/19/07

NOVELL INC                              DE       8.01                           03/27/07

NS8 CORP                                DE       5.02,9.01                      04/19/07

NUCOR CORP                              DE       2.02,9.01                      04/19/07

OAKLEY INC                              WA       2.02                           04/19/07

OCEAN SHORE HOLDING CO                  X1       8.01,9.01                      04/18/07

Oilsands Quest Inc                               4.02,8.01,9.01                 03/13/07

Option One Mortgage Loan Trust 2007-4   DE       9.01                           04/06/07

Option One Mortgage Loan Trust 2007-F   DE       2.01,9.01                      03/23/07

optionsXpress Holdings, Inc.            DE       2.02,9.01                      04/19/07

ORBITAL SCIENCES CORP /DE/              DE       2.02                           04/19/07

OWENS & MINOR INC/VA/                   VA       2.02,9.01                      04/18/07

Pacific Coast National Bancorp          CA       4.01,9.01                      04/16/07

PACIFIC PREMIER BANCORP INC             DE       2.02,9.01                      04/19/07

PACKETEER INC                           DE       2.02,9.01                      04/19/07

PAINEWEBBER R&D PARTNERS III L P        DE       2.01                           04/03/07

PARALLEL PETROLEUM CORP                 DE       7.01,9.01                      04/19/07

PATHMARK STORES INC                     DE       2.02,9.01                      04/19/07

PATHMARK STORES INC                     DE       8.01                           04/18/07

PEABODY ENERGY CORP                     DE       2.02,9.01                      04/19/07

PEERLESS SYSTEMS CORP                   DE       1.01,7.01,9.01                 04/17/07

PENN TRAFFIC CO                         DE       8.01                           04/12/07

PEOPLES BANCORP OF NORTH CAROLINA INC   NC       2.02,9.01                      04/16/07

PERFECTENERGY INTERNATIONAL LTD         NV       5.03,7.01,9.01                 04/16/07

Piedmont Community Bank Group, Inc.     GA       8.01,9.01                      04/19/07

Platinum Research Organization, Inc.    DE       1.01,2.01,3.02,3.03,5.01,5.02, 04/18/07
					         5.06,8.01,9.01

PLAYLOGIC ENTERTAINMENT INC             DE       2.02,9.01                      04/19/07

PLAYTEX PRODUCTS INC                    DE       1.01,2.01,9.01                 04/13/07

POINT ACQUISITION CORP                  NV       1.01,9.01                      04/19/07

POLARIS INDUSTRIES INC/MN               MN       7.01                           04/19/07

PONIARD PHARMACEUTICALS, INC.           WA       8.01,9.01                      04/13/07

POOL CORP                               DE       2.02,7.01,9.01                 04/19/07

PORTLAND GENERAL ELECTRIC CO /OR/       OR       8.01                           04/16/07

PPG INDUSTRIES INC                      PA       2.02,9.01                      04/19/07

PREMIERE GLOBAL SERVICES, INC.          GA       1.01,2.02,2.03,5.02,5.03,8.01, 04/18/07
					         9.01

ProtoKinetix, Inc.                               4.02                           04/19/07    AMEND

PROVIDENT BANKSHARES CORP               MD       2.02,9.01                      04/19/07

PUBLIC SERVICE ELECTRIC & GAS CO        NJ       3.03                           04/17/07

PULASKI FINANCIAL CORP                  MO       8.01,9.01                      04/17/07

PULTE HOMES INC/MI/                     MI       2.02,9.01                      04/18/07

PURE VANILLA EXCHANGE INC               NV       2.03,3.02,9.01                 04/18/07

PVF CAPITAL CORP                        OH       2.02,8.01,9.01                 04/18/07

QUAKER FABRIC CORP /DE/                 DE       2.02,9.01                      04/18/07

QUANTRX BIOMEDICAL CORP                 NV       1.01,8.01,9.01                 04/05/07

QUEST DIAGNOSTICS INC                   DE       2.02,9.01                      04/19/07

QUEST DIAGNOSTICS INC                   DE       1.01,9.01                      04/15/07

RADIOSHACK CORP                         DE       8.01                           04/19/07

RED ROBIN GOURMET BURGERS INC           DE       5.02,9.01                      04/17/07

REGIONS FINANCIAL CORP                  DE       7.01,9.01                      04/19/07

RELIANCE STEEL & ALUMINUM CO            CA       2.02,9.01                      04/19/07

REPLIDYNE INC                           DE       5.02                           04/13/07

REPUBLIC BANCORP INC /KY/               KY       2.02,9.01                      04/19/07

RIGHTNOW TECHNOLOGIES INC               MT       2.02,5.02,9.01                 04/15/07

RURBAN FINANCIAL CORP                   OH       2.02,7.01,9.01                 04/18/07

SAKS INC                                TN       5.02,5.03,8.01,9.01            04/17/07

SBE INC                                 DE       8.01,9.01                      04/11/07

SCHERING PLOUGH CORP                    NJ       2.02,9.01                      04/19/07

SCHOOL SPECIALTY INC                    WI       2.02                           04/12/07    AMEND

SCIELE PHARMA, INC.                     DE       8.01,9.01                      04/18/07

SEDONA CORP                             PA       4.01                           04/13/07

SEMTECH CORP                            DE       5.02,8.01                      04/16/07

SHERWIN WILLIAMS CO                     OH       2.02,9.01                      04/19/07

SHOE PAVILION INC                       DE       2.02,9.01                      04/19/07

SIMMONS FIRST NATIONAL CORP             AR       2.02                           04/19/07

SIRF TECHNOLOGY HOLDINGS INC                     2.02,9.01                      04/19/07

SKINS INC.                              NV       5.02,9.01                      04/13/07

SKINVISIBLE INC                         NV       8.01,9.01                      04/11/07

SKY FINANCIAL GROUP INC                 OH       2.02,9.01                      04/19/07

SKYNET TELEMATICS INC                   NV       4.01                           04/16/07

SM&A                                    DE       9.01                           02/12/07    AMEND

SMITH & WOLLENSKY RESTAURANT GROUP IN   DE       5.02,9.01                      04/16/07

SOLECTRON CORP                          DE       5.02                           04/16/07

SOLOMON TECHNOLOGIES INC                DE       4.02                           01/11/07    AMEND

SONESTA INTERNATIONAL HOTELS CORP       NY       1.01                           04/19/07

SONO TEK CORP                           NY       7.01,9.01                      04/17/07

SOUTH FINANCIAL GROUP INC               SC       2.02,9.01                      04/19/07

Southridge Technology Group, Inc.       DE       5.02                           04/19/07

SOUTHWEST AIRLINES CO                   TX       2.02                           03/31/07

SOUTHWEST CASINO CORP                            1.02                           04/13/07

SOVEREIGN BANCORP INC                   PA       2.02,9.01                      04/18/07

SPECTRANETICS CORP                      DE       2.02,9.01                      04/19/07

Spectre Technology CORP                 NV       3.02,9.01                      04/15/07

SPRINGHILL LAKE INVESTORS LTD PARTNER   MD       8.01                           03/26/07

ST JUDE MEDICAL INC                     MN       2.02,9.01                      04/19/07

ST JUDE MEDICAL INC                     MN       8.01,9.01                      04/19/07

ST LAWRENCE SEAWAY CORP                 IN       1.01,9.01                      04/16/07

ST MARY LAND & EXPLORATION CO           DE       2.02,9.01                      04/19/07

STALLION GROUP                          NV       5.03,9.01                      04/17/07

STAR GAS PARTNERS LP                    DE       1.01,9.01                      04/17/07

Star Resorts Development Inc.           NV       5.03,7.01,9.01                 04/19/07

STERLING FINANCIAL CORP /PA/            PA       8.01,9.01                      04/19/07

Sterling Mining CO                      ID       3.02,5.02                      02/28/07

Structured Asset Mortgage Investments   DE       9.01                           01/31/07    AMEND

Structured Asset Mortgage Investments   DE       9.01                           02/28/07    AMEND

STURM RUGER & CO INC                    DE       2.01,9.01                      04/16/07

SUN BANCORP INC /NJ/                    NJ       2.02,2.03,9.01                 04/19/07

SUNESIS PHARMACEUTICALS INC                      5.02,9.01                      04/19/07

SUNTERRA CORP                           MD       8.01,9.01                      04/19/07

SUPERVALU INC                           DE       2.02,9.01                      04/19/07

SWIFT TRANSPORTATION CO INC             NV       2.02,9.01                      04/18/07

TAKE TWO INTERACTIVE SOFTWARE INC       DE       5.02,9.01                      04/16/07

TALBOTS INC                             DE       1.01,2.03,9.01                 04/16/07

TAUBMAN CENTERS INC                     MI       2.02,9.01                      04/19/07

TECUMSEH PRODUCTS CO                    MI       4.01,9.01                      04/16/07

TELECOMUNICACIONES DE PUERTO RICO INC   PR       5.02                           04/13/07

TELTRONICS INC                          DE       2.02,9.01                      04/19/07

TEMPUR PEDIC INTERNATIONAL INC          DE       2.02,7.01,9.01                 04/19/07

TERADYNE, INC                           MA       2.02,9.01                      04/18/07

TETROS INC                              DE       5.01,5.02,9.01                 04/04/07

TEXAS CAPITAL BANCSHARES INC/TX         DE       2.02,9.01                      04/18/07

TEXTRON INC                             DE       2.02,9.01                      04/19/07

THORNBURG MORTGAGE INC                  MD       2.02,9.01                      04/19/07

TOTAL SYSTEM SERVICES INC               GA       2.02,7.01,9.01                 04/19/07

TOUCHSTONE SOFTWARE CORP /CA/           DE       8.01                           04/18/07

TRANSNATIONAL FINANCIAL NETWORK INC     CA       1.02                           01/13/07

TRIBUNE CO                              DE       2.02,9.01                      04/01/07

TRW AUTOMOTIVE HOLDINGS CORP            DE       8.01,9.01                      04/19/07

TVI CORP                                MD       2.02,5.02,9.01                 04/18/07

TXU CORP /TX/                           TX       1.02,5.02,8.01                 04/13/07

ULTRATECH INC                           DE       2.02,9.01                      04/19/07

UMPQUA HOLDINGS CORP                    OR       2.02,9.01                      04/18/07

UMPQUA HOLDINGS CORP                    OR       7.01                           04/19/07

UMPQUA HOLDINGS CORP                    OR       8.01,9.01                      04/19/07

UNION PACIFIC CORP                      UT       2.02,9.01                      04/19/07

UNION PACIFIC RAILROAD CO/DE            DE       2.02,9.01                      04/19/07

UNIONBANCAL CORP                        DE       2.02,9.01                      04/19/07

UNITEDHEALTH GROUP INC                  MN       2.02,9.01                      04/19/07

UNIVERSAL CITY DEVELOPMENT PARTNERS L            5.02                           04/13/07

Universal City Florida Holding Co. I    FL       5.02                           04/13/07

UROPLASTY INC                           MN       2.02,8.01,9.01                 04/18/07

USA TRUCK INC                           DE       2.02,9.01                      03/31/07

UTSTARCOM INC                           DE       3.01,9.01                      04/17/07

VALLEY NATIONAL BANCORP                 NJ       2.02,9.01                      04/18/07

VALMONT INDUSTRIES INC                  DE       2.02,9.01                      04/18/07

VASCULAR SOLUTIONS INC                  DE       2.02,9.01                      04/19/07

VIRAGEN INC                             DE       1.01,9.01                      04/16/07

VIRAGEN INTERNATIONAL INC               DE       1.01,9.01                      04/16/07

VISION SCIENCES INC /DE/                DE       1.01,5.02,9.01                 04/17/07

VS HOLDINGS, INC.                       DE       5.02,9.01                      04/09/07

WACCAMAW BANKSHARES INC                 NC       2.02                           04/18/07

WATSCO INC                              FL       2.02,9.01                      04/19/07

WEBSENSE INC                            DE       5.03,9.01                      04/17/07

WEBSTER FINANCIAL CORP                  DE       2.02,8.01,9.01                 04/18/07

WEINGARTEN REALTY INVESTORS /TX/        TX       4.01                           04/13/07

WESCO INTERNATIONAL INC                 DE       2.02,9.01                      04/19/07

WEST BANCORPORATION INC                 IA       8.01,9.01                      04/18/07

WEST CORP                               DE       2.02,9.01                      04/18/07

WHERIFY WIRELESS INC                    DE       1.01,3.02                      04/18/07

WILEY JOHN & SONS INC                   NY       2.01                           04/19/07    AMEND

WINTRUST FINANCIAL CORP                 IL       5.02,5.03,9.01                 04/18/07

WSB Financial Group, Inc.               WA       2.02,9.01                      04/19/07

WYETH                                   DE       2.02,9.01                      04/19/07

X-CHANGE CORP                           NV       4.01,7.01,9.01                 04/12/07

XETA TECHNOLOGIES INC                   OK       7.01,9.01                      04/18/07

YADKIN VALLEY FINANCIAL CORP            NC       8.01,9.01                      04/19/07

YELLOWCAKE MINING INC.                           1.01,9.01                      04/12/07

ZHONE TECHNOLOGIES INC                  DE       2.02,9.01                      04/19/07

ZIONS BANCORPORATION /UT/               UT       2.02,9.01                      04/19/07

ZOLTEK COMPANIES INC                    DE       5.02,9.01                      04/16/07