SEC NEWS DIGEST

   Issue 2007-71                                          April 13, 2007

   COMMISSION ANNOUNCEMENTS

   SEC SUSPENDS TRADING IN  COMMON  STOCK  OF  AMEROSSI  EC  INC.,  IRWIN
   RESOURCES, INC., AND PEOPLELINE TELECOM, INC.

   On April 13, as part of its continuing  initiative  to  address  spam-
   driven stock manipulation,  the  Securities  and  Exchange  Commission
   ordered the temporary suspension of trading in the securities  of  the
   following issuers, commencing at 9:30 a.m. EDT on April 13, 2007,  and
   terminating at 11:59 p.m. EDT on April 26, 2007:

   Amerossi EC Inc. (ARSS)	 
   Irwin Resources, Inc. (IWRS)
   Peopleline Telecom, Inc. (PPTM)

   The Commission ordered these trading suspensions because of  questions
   that have arisen regarding  the  adequacy  and  accuracy  of  publicly
   disseminated  information  concerning  among  other  things:  (1)  the
   companies' assets, (2) the companies'  business  operations,  (3)  the
   companies'  current  financial   condition,   and/or   (4)   financing
   arrangements involving the issuance of the companies' shares.

   The Commission cautions broker-dealers, shareholders, and  prospective
   purchasers  that  they  should  carefully   consider   the   foregoing
   information along with all other currently available  information  and
   any information subsequently issued by the companies.

   Further, broker-dealers should be alert to the fact that, pursuant  to
   Rule 15c2-11 under the Exchange Act, at the termination of the trading
   suspension, no quotation may be entered unless  and  until  they  have
   strictly complied with all of the  provisions  of  the  rule.  If  any
   broker-dealer has any questions as to whether or not it  has  complied
   with the rule, it should  not  enter  any  quotation  but  immediately
   contact the staff in the Division  of  Market  Regulation,  Office  of
   Interpretation and Guidance, at (202) 551-5760. If any broker-  dealer
   is uncertain as to what is required by Rule 15c2-11, it should refrain
   from entering quotations relating to the securities of  the  companies
   listed above until such time as it has familiarized  itself  with  the
   rule and is certain that all of its provisions have been met.  If  any
   broker-dealer enters any quotation that is in violation of  the  rule,
   the Commission will consider the need for prompt enforcement action.

   The SEC's Office of Investor Education and Assistance has  information
   for investors and members of the general  public  on  topics  directly
   related     to     this     action      by      the      SEC.      See
   http://www.sec.gov/investor/35tradingsuspensions.htm for a compilation
   of helpful links.

   Any broker-dealer or other person with information  relating  to  this
   matter is invited to e-mail the Securities and Exchange Commission  at
   35suspensions@sec.gov. (Rel. 34-55628)

   ENFORCEMENT PROCEEDINGS

   SEC ORDERS HEARING ON REGISTRATION REVOCATION AGAINST  FIVE  COMPANIES
   FOR FAILURE TO MAKE REQUIRED PERIODIC FILINGS

   Today the Commission instituted public administrative  proceedings  to
   determine whether to revoke or suspend  for  a  period  not  exceeding
   twelve months the registrations of each class  of  the  securities  of
   five companies for failure to make required periodic filings with  the
   Commission:

      *	Commonwealth Growth Fund II
      *	Medical Asset Management, Inc.
      *	NexTech Enterprises International, Inc.
      *	Pentagenic Pharmaceuticals, Inc.
      *	Star Tech Health Services, Inc.

   In this Order, the Division of Enforcement (Division) alleges that the
   five issuers are delinquent in their required  periodic  filings  with
   the Commission.

   In this proceeding, instituted pursuant to Exchange Act Section 12(j),
   a hearing will be scheduled before an Administrative Law Judge. At the
   hearing, the judge will  hear  evidence  from  the  Division  and  the
   respondents to determine  whether  the  allegations  of  the  Division
   contained in the Order, which the Division alleges constitute failures
   to comply with Exchange Act Section 13(a) and Rules 13a-1  and  13a-13
   thereunder, are true. The judge in the proceeding will then  determine
   whether the registrations pursuant to Exchange Act Section 12  of  the
   securities of these respondents should be revoked or suspended  for  a
   period not exceeding twelve months. The Commission  ordered  that  the
   Administrative Law Judge in this proceeding issue an initial  decision
   not later than 120  days  from  the  date  of  service  of  the  order
   instituting proceedings. (Rel. 34-55626; File No. 3-12617)

   IN THE MATTER OF JIMMY LYNN BRADLEY

   On April 12, the Commission issued an Order Instituting Administrative
   Proceedings Pursuant to Rule  102(e)  of  the  Commission's  Rules  of
   Practice, Making Findings, and  Imposing  Remedial  Sanctions  (Order)
   against Jimmy Lynn Bradley. Bradley  is  the  former  chief  financial
   officer of UCAP, Inc. The Order finds that, on April 9, 2007, a  final
   judgment was entered against Bradley, by consent, in the United States
   District Court for the District of Colorado. The judgment  permanently
   enjoins Bradley from  violating  certain  provisions  of  the  federal
   securities laws and from acting as an officer or director of a  public
   company.

   The  Commission's  complaint  against  Bradley  alleged,  among  other
   things, that he  knowingly  allowed  UCAP  fraudulently  to  overstate
   revenue by recording only half of a revenue  adjustment  necessary  to
   make  UCAP's  financial  statements  comply  with  generally  accepted
   accounting principles (GAAP)  and  to  overstate  the  value  of  real
   estate. Together, these machinations enabled UCAP to  meet  falsely  a
   key financial covenant required to save the  company's  sole  line  of
   credit. Additionally, Bradley knowingly allowed UCAP to record revenue
   from a real estate transaction with a related party and fail to record
   an expense for a settlement agreement between UCAP and a third  party.
   Moreover, on January 15, 2003, Bradley certified falsely  UCAP's  2002
   Form 10-KSB and filed it with the  Commission.  As  a  result,  UCAP's
   financial statements for the annual period ended  September  30,  2002
   understated the company's pre-tax net loss by over $1.8 million, or 26
   percent, and were therefore false and misleading.

   Based on the above, the  Order  suspends  Bradley  from  appearing  or
   practicing before the Commission as an accountant with  the  right  to
   apply for reinstatement after five years.  Bradley  consented  to  the
   issuance of the Order without admitting or denying any of the findings
   in the Order.

   For  further  information  see  Litigation  Release  No.  20068,   and
   Accounting and Auditing Rel. No. 2592 (April 3, 2007)  [SEC  v.  Jimmy
   Lynn Bradley and Lesley Don Cole,  Civ.  No.  07-CV-00629-MSK-CBS  (D.
   Colo.)].

   Related Actions On April 2, 2007, the  Commission  instituted  settled
   cease-and-desist proceedings against Danny Edward  Moudy,  the  former
   chief executive officer of UCAP, Inc. (Exchange Act  Rel.  No.  55568;
   Accounting and  Auditing  Rel.  No.  4590).  On  Aug.  23,  2005,  the
   Commission revoked the registration of UCAP, Inc. securities  pursuant
   to Section 12 of the Exchange Act. (Exchange Act  Rel.  No.  34-52322;
   Admin. Proc. File No. 3-11992). (Rel. 34-55622; AAE  Rel.  2595;  File
   No. 3-12615)

   IN THE MATTER OF LESLEY DON COLE

   On April 12, the Commission issued an Order Instituting Administrative
   Proceedings Pursuant to Rule  102(e)  of  the  Commission's  Rules  of
   Practice, Making Findings, and  Imposing  Remedial  Sanctions  (Order)
   against Lesley Don Cole. Cole is the former outside auditor  of  UCAP,
   Inc. The Order finds that, on April 9,  2007,  a  final  judgment  was
   entered against Cole, by consent, in the United States District  Court
   for the District of Colorado. The judgment  permanently  enjoins  Cole
   from violating certain provisions of the federal securities  laws  and
   imposes a $25,000 civil money penalty.

   The Commission's complaint against Cole alleged, among  other  things,
   that he knowingly allowed UCAP fraudulently to  overstate  revenue  by
   recording only half of a revenue adjustment necessary to  make  UCAP's
   financial  statements  comply  with  generally   accepted   accounting
   principles (GAAP) and to overstate the value of real estate. Together,
   these machinations enabled  UCAP  to  meet  falsely  a  key  financial
   covenant  required  to  save  the  company's  sole  line  of   credit.
   Additionally, Cole knowingly allowed UCAP to  record  revenue  from  a
   real estate transaction with a related party and  fail  to  record  an
   expense for a settlement agreement between UCAP  and  a  third  party.
   Moreover, the Commission's complaint  alleged  that  Cole  caused  the
   issuance of an unqualified audit  report,  falsely  stating  that  the
   audit of UCAP had been performed in accordance with generally accepted
   auditing standards, and that the financial  statements  were  free  of
   material misstatements and were presented in conformity with GAAP.  As
   a result, UCAP's financial statements  for  the  annual  period  ended
   September 30, 2002 understated the company's pre-tax net loss by  over
   $1.8 million, or 26 percent, and were therefore false and misleading.

   Based on  the  above,  the  Order  suspends  Cole  from  appearing  or
   practicing before the Commission as an accountant with  the  right  to
   apply for reinstatement  after  five  years.  Cole  consented  to  the
   issuance of the Order without admitting or denying any of the findings
   in the Order.

   For  further  information  see  Litigation  Release  No.  20068,   and
   Accounting and Auditing Rel. No. 2592 (April 3, 2007)  [SEC  v.  Jimmy
   Lynn Bradley and Lesley Don Cole,  Civ.  No.  07-CV-00629-MSK-CBS  (D.
   Colo.)].

   Related Actions On April 2, 2007, the  Commission  instituted  settled
   cease-and-desist proceedings against Danny Edward  Moudy,  the  former
   chief executive officer of UCAP, Inc. (Exchange Act  Rel.  No.  55568;
   Accounting and  Auditing  Rel.  No.  4590).  On  Aug.  23,  2005,  the
   Commission revoked the registration of UCAP, Inc. securities  pursuant
   to Section 12 of the Exchange Act. (Exchange Act  Rel.  No.  34-52322;
   Admin. Proc. File No. 3-11992). (Rel. 34-55623; AAE  Rel.  2596;  File
   No. 3-12616)

   SELF-REGULATORY ORGANIZATIONS

   IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES

   A proposed rule change (SR-NASDAQ-2007-032) filed by The NASDAQ  Stock
   Market to lower fees for distributors of certain market data from  the
   Nasdaq Market Center has become effective under Section 19(b)(3)(A) of
   the Securities Exchange Act of 1934. Publication is  expected  in  the
   Federal Register during the week of April 16. (Rel. 34-55608)

   A proposed rule change (SR-NASDAQ-2007-033) filed by The NASDAQ  Stock
   Market to waive fees for distributors of certain market data from  the
   Nasdaq Market Center has become effective under Section 19(b)(3)(A) of
   the Securities Exchange Act of 1934. Publication is  expected  in  the
   Federal Register during the week of April 16. (Rel. 34-55609)

   A proposed rule change (SR-NASDAQ-2007-034) filed by The NASDAQ  Stock
   Market  to  augment  the  TotalView  Enterprise  License  has   become
   effective under Section 19(b)(3)(A) of the Securities Exchange Act  of
   1934. Publication is expected in the Federal Register during the  week
   of April 16. (Rel. 34-55610)

   A proposed rule change (SR-NASDAQ-2007-035) filed by The NASDAQ  Stock
   Market to create a pilot non-professional fee for certain market  data
   from the Nasdaq Market  Center  has  become  effective  under  Section
   19(b)(3)(A) of the Securities Exchange Act  of  1934.  Publication  is
   expected in the Federal Register during the week of  April  16.  (Rel.
   34-55611)

   A proposed rule change (SR-NYSE-2007-32) filed by the New  York  Stock
   Exchange  and  Amendment  No.  1  thereto,  relating  to  Rule  15B(T)
   (Protected Bids and Offers  of  Away  Markets)  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 16. (Rel. 34-55618)

   A proposed rule change (SR-Amex-2007-31) and Amendment No.  1  thereto
   filed by the American Stock Exchange relating to  transaction  charges
   for equities, ETFs, and Nasdaq UTP  securities  has  become  effective
   under Section 19(b)(3)(A) of the  Securities  Exchange  Act  of  1934.
   Publication is expected in the Federal Register  during  the  week  of
   April 16. (Rel. 34-55619)

   PROPOSED  PLAN  FOR  THE  ALLOCATION  OF  REGULATORY  RESPONSIBILITIES
   PURSUANT TO RULE 17d-2

   The Chicago Board Options Exchange and  the  National  Association  of
   Securities Dealers  filed  a  proposed  plan  for  the  allocation  of
   regulatory responsibilities pursuant to Rule 17d-2 (File  No.  4-536).
   Publication is expected in the Federal Register  during  the  week  of
   April 16. (Rel. 34-55612)

   ACCELERATED APPROVAL OF A PROPOSED RULE CHANGES

   The Commission approved on an accelerated basis a proposed rule change
   (SR-FICC-2007-03) filed by the Fixed Income  Clearing  Corporation  to
   clarify the Government Securities Division rules with respect to  repo
   collateral substitution  requests.  Publication  is  expected  in  the
   Federal Register during the week of April 16. (Rel. 34-55616)

   The Commission granted accelerated approval to a proposed rule  change
   (SR-NYSEArca-2006-86), as modified by Amendments No. 2 and 4  thereto,
   filed by NYSE Arca adopting generic listing  standards  for  exchange-
   traded funds based on  international  or  global  indexes  or  indexes
   described in exchange rules that have been previously approved by  the
   Commission  as  underlying  benchmarks  for   derivative   securities.
   Publication is expected in the Federal Register  during  the  week  of
   April 16. (Rel. 34-55621)

   PROPOSED RULE CHANGE

   The NASDAQ Stock Market filed a proposed rule change  (SR-NASDAQ-2007-
   039)  to  modify  the  distributor  fee  for  Nasdaq  Index  Weighting
   Information. Publication is expected in the  Federal  Register  during
   the week of April 16. (Rel. 34-55620)

   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     NETSOL TECHNOLOGIES INC, 23901 CALABASAS ROAD, SUITE 2072, CALABASAS, 
        CA, 91302, 8182229195 - 10,000,000 ($17,000,000.00) Equity, 
        (File 333-142054 - Apr. 12) (BR. 03A)

S-8     ENTERGY CORP /DE/, 639 LOYOLA AVE, NEW ORLEANS, LA, 70113, 5045764000 - 
        0 ($75,698,000.00) Equity, (File 333-142055 - Apr. 12) (BR. 02C)

N-2     Calamos Global Diversified Income & Opportunities Fund, 
        2020 CALAMOS COURT, C/O CALAMOS ADVISORS LLC, NAPERVILLE, IL, 60563, 
        630-577-9688 - 0 ($1,000,000.00) Equity, (File 333-142056 - Apr. 12) 
        (BR. 16)

S-3     NORTHSTAR REALTY, 15,000,000 ($216,900,000.00) Equity, 
        (File 333-142057 - Apr. 12) (BR. 08B)

S-3ASR  VALSPAR CORP, 1101 THIRD ST SOUTH, MINNEAPOLIS, MN, 55415, 6123327371 - 
        0 ($0.00) Equity, (File 333-142058 - Apr. 12) (BR. 06B)

SB-2    MVB FINANCIAL CORP, 301 VIRGINIA AVENUE, FAIRMONT, WV, 26554-2777, 
        3043634800 - 0 ($4,000,000.00) Equity, (File 333-142059 - Apr. 12) 
        (BR. 07C)

S-4     Virginia Holdco, Inc., 1200 URBAN CENTER DRIVE, BIRMINGHAM, AL, 35242, 
        (205) 298-3000 - 0 ($1,441,008,865.00) Equity, (File 333-142060 - 
        Apr. 12) (BR. 04)

S-8     ENERGY CONVERSION DEVICES INC, 2956 WATERVIEW DRIVE, ROCHESTER HILLS, 
        MI, 48309, 248-293-0440 - 1,000,000 ($36,485,000.00) Equity, 
        (File 333-142061 - Apr. 12) (BR. 10B)

S-3     Capital One Auto Receivables LLC, 140 EAST SHORE DRIVE, ROOM 1052-D, 
        GLEN ALLEN, VA, 23059, 804.290.6736 - 
        0 ($1,000,000.00) Asset-Backed Securities, (File 333-142062 - Apr. 12) 
        (BR. 05D)

S-1     USA TECHNOLOGIES INC, 100 DEERFIELD LANE, SUITE 140, MALVERN, PA, 
        19355, 6109890340 - 2,570,622 ($29,125,147.26) Equity, 
        (File 333-142063 - Apr. 12) (BR. 03B)

S-3     CRA INTERNATIONAL, INC., 200 CLARENDON STREET, T-33, BOSTON, MA, 02116, 
        6174253000 - 0 ($4,426,049.00) Equity, (File 333-142064 - Apr. 12) 
        (BR. 11A)

S-8     MACROCHEM CORP, 40 WASHINGTON STREET, SUITE 220, WELLESLEY HILLS, MA, 
        02481, 781-489-7310 - 2,302,142 ($3,141,100.40) Equity, 
        (File 333-142065 - Apr. 12) (BR. 01B)

S-8     NITROMED INC, 12 OAK PARK DR, BEDFORD, MA, 01730, 7816859700 - 
        0 ($4,960,000.00) Equity, (File 333-142066 - Apr. 12) (BR. 01B)

SB-2    New Taohuayuan Culture Tourism Co., Ltd., 1# DONGFENG ROAD, XI, XI, F4, 
        710001, 0086-29-86671555 - 0 ($1,105,000.00) Equity, (File 333-142067 - 
        Apr. 12) (BR. 08B)

F-6     EDENOR, AZOPARDO 1025, CITY OF BUENOS AIRES, C1, C1107ADQ, 
        54-11-4346-5000 - 100,000,000 ($5,000,000.00) ADRs/ADSs, 
        (File 333-142068 - Apr. 12) (BR. 02)

F-10    FAIRFAX FINANCIAL HOLDINGS LTD/ CAN, 95 WELLINGTON ST WEST, STE 800, 
        TORONTO ONTARIO CANA, A6, 4163674941 - 0 ($750,000,000.00) Other, 
        (File 333-142069 - Apr. 12) (BR. 01B)

S-8     AECOM TECHNOLOGY CORP, 555 SOUTH FLOWER STREET, SUITE 3700, 
        LOS ANGELES, CA, 90071, 0 ($795,909,051.00) Equity, (File 333-142070 - 
        Apr. 12) (BR. 08)

S-3     ARENA RESOURCES INC, 4920 SOUTH LEWIS STREET, SUITE 107, TULSA, OK, 
        74105, 9187476060 - 0 ($150,000,000.00) Equity, (File 333-142071 - 
        Apr. 12) (BR. 04A)

S-3     URSTADT BIDDLE PROPERTIES INC, C/O HRE PROPERTIES INC, 
        321 RAILROAD AVENUE, GREENWICH, CT, 06830, 2038638200 - 
        0 ($300,000,000.00) Unallocated (Universal) Shelf, (File 333-142072 - 
        Apr. 12) (BR. 08C)

S-3     HERSHA HOSPITALITY TRUST, 44 HERSHA DRIVE, HARRISBURG, PA, 17102, 
        7177702405 - 425,486 ($5,093,068.00) Equity, (File 333-142073 - 
        Apr. 12) (BR. 08B)

S-8     TAL International Group, Inc., 100 MANHATTANVILLE ROAD, PURCHASE, NY, 
        10577, 914-251-9000 - 0 ($57,490,711.00) Equity, (File 333-142074 - 
        Apr. 12) (BR. 06C)

S-3     HERSHA HOSPITALITY TRUST, 44 HERSHA DRIVE, HARRISBURG, PA, 17102, 
        7177702405 - 1,487,497 ($17,805,340.00) Equity, (File 333-142075 - 
        Apr. 12) (BR. 08B)

SB-2    IRIS BIOTECHNOLOGIES INC, 5201 GREAT AMERICA PARKWAY, SUITE 320, 
        SANTA CLARA, CA, 95054, 408 867 2885 - 508,200 ($1,143,450.00) Equity, 
        (File 333-142076 - Apr. 12) (BR. )

S-8     CPI CORP, 1706 WASHINGTON AVE, ST LOUIS, MO, 63103-1790, 3142311575 - 
        200,000 ($10,819.00) Equity, (File 333-142077 - Apr. 12) (BR. 11B)

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     8K ITEM NO.
NAME OF ISSUER                        CODE   			    	        DATE     COMMENT

5 G WIRELESS COMMUNICATIONS INC         NV       3.02                           03/08/07

AAR CORP                                DE       5.02,9.01                      04/11/07

ABERCROMBIE & FITCH CO /DE/             DE       7.01,9.01                      04/12/07

ACCEPTANCE INSURANCE COMPANIES INC      DE       8.01,9.01                      04/09/07

ACCREDITED HOME LENDERS HOLDING CO      DE       4.01,8.01,9.01                 04/09/07

Accredited Mortgage Loan REIT Trust     MD       4.01                           04/09/07

ACE Securities Corp. Home Equity Loan   DE       9.01                           03/22/07

ACORN FACTOR, INC.                      DE       1.01,3.02,9.01                 04/11/07

ACORN FACTOR, INC.                      DE       1.01,3.02                      03/30/07    AMEND

ADMIRALTY HOLDING CO                    CO       1.01,1.02,2.01,2.04,8.01,9.01  04/12/07

ADVANCED BATTERY TECHNOLOGIES, INC.     DE       5.02                           03/22/07

ADVANTA CORP                            DE       1.01,3.03,9.01                 04/11/07

ALANCO TECHNOLOGIES INC                 AZ       1.01,3.02,9.01                 04/11/07

ALICO INC                               FL       2.02,9.01                      04/09/07

ALLIANCE DATA SYSTEMS CORP              DE       7.01,9.01                      04/12/07

ALLIED HOLDINGS INC                     GA       2.02,7.01,9.01                 04/12/07

ALLIED WORLD ASSURANCE CO HOLDINGS LT            8.01,9.01                      04/12/07

Alpine Resources CORP                   NV       5.03,7.01,9.01                 04/10/07

Alternative Loan Trust 2007-4CB                  8.01,9.01                      04/10/07

AMC ENTERTAINMENT INC                   DE       4.02                           04/10/07

AMC ENTERTAINMENT INC                   DE       7.01,9.01                      04/11/07

AMERICAN EAGLE OUTFITTERS INC           DE       7.01,9.01                      04/11/07

AMERICAN OIL & GAS INC                  NV       1.01,8.01,9.01                 04/11/07

Ames True Temper, Inc.                  DE       4.01                           04/12/07

AMGEN INC                               DE       5.02,9.01                      04/10/07

ANNTAYLOR STORES CORP                   DE       7.01,9.01                      04/12/07

APACHE CORP                             DE       8.01                           04/11/07

APOGEE ENTERPRISES INC                  MN       2.02,9.01                      04/11/07

APPLIED INNOVATION INC                  DE       5.02,9.01                      02/15/07

Aquacell Water, Inc.                    DE       1.01,9.01                      04/10/07

ARK RESTAURANTS CORP                    NY       8.01                           04/12/07

ARRAY BIOPHARMA INC                     DE       8.01,9.01                      04/12/07

ARRHYTHMIA RESEARCH TECHNOLOGY INC /D   DE       7.01,9.01                      04/11/07

ASHFORD HOSPITALITY TRUST INC           MD       1.01,3.02,3.03                 04/11/07

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

ASSURED GUARANTY LTD                             8.01                           04/12/07

ASTRATA GROUP INC                       NV       1.01,9.01                      04/10/07

ASV INC /MN/                            MN       5.02                           04/09/07

ATHEROS COMMUNICATIONS INC              DE       5.02                           04/11/07

ATLANTIC AMERICAN CORP                  GA       8.01                           04/12/07

ATMEL CORP                              DE       5.02                           04/06/07

AUDIBLE INC                                      5.02                           04/11/07

AUDIOVOX CORP                           DE       5.02                           04/09/07

Averion International Corp.                      5.02                           04/06/07

BA Credit Card Funding, LLC             DE       8.01,9.01                      04/12/07

BANK JOS A CLOTHIERS INC /DE/           DE       8.01,9.01                      04/12/07

Bank of Commerce Holdings               CA       2.03,8.01,9.01                 04/12/07

BANK OF GRANITE CORP                    DE       2.02,9.01                      04/12/07

Bank of the Carolinas CORP              NC       1.01,7.01,9.01                 04/12/07

BANK OF THE OZARKS INC                  AR       2.02,7.01,9.01                 04/11/07

bebe stores, inc.                       CA       2.02,9.01                      04/07/07

BMB MUNAI INC                                    1.01,9.01                      04/06/07

BRANTLEY CAPITAL CORP                   MD       8.01,9.01                      04/12/07

BRITTON & KOONTZ CAPITAL CORP           MS       8.01,9.01                      04/12/07

BROWN SHOE CO INC                       NY       5.03,9.01                      04/12/07

BSML INC                                UT       5.02,8.01                      04/09/07

CARDINAL COMMUNICATIONS, INC            NV       5.02,5.03,9.01                 03/24/07

CASCADE BANCORP                         OR       2.02,9.01                      04/12/07

CB Financial CORP                       NC       2.02,9.01                      04/12/07

CECO ENVIRONMENTAL CORP                 DE       8.01,9.01                      04/12/07

CENTENE CORP                                     8.01                           04/11/07

CENTRAL VALLEY COMMUNITY BANCORP        CA       2.02,9.01                      04/11/07

CENTURY BANCORP INC                     MA       7.01,8.01,9.01                 04/11/07

CHEMOKINE THERAPEUTICS CORP             DE       8.01,9.01                      04/02/07

CHILDRENS PLACE RETAIL STORES INC                1.01,8.01,9.01                 04/09/07

China Fruits Corportion                 DE       1.01                           04/12/07    AMEND

China Opportunity Acquisition Corp.     DE       8.01,9.01                      04/11/07

Cistera Networks, Inc.                  NV       3.02,9.01                      04/06/07

Citigroup Mortgage Loan Trust 2007-AR            6.01                           04/10/07

CITIZENS FINANCIAL CORP/DE/             DE       2.02,9.01                      04/11/07

CLAIRES STORES INC                      DE       2.02,9.01                      04/12/07

COGNEX CORP                             MA       5.02,9.01                      03/27/07    AMEND

COLLEGIATE PACIFIC INC                  DE       7.01,9.01                      04/12/07

COLLINS & AIKMAN FLOOR COVERINGS INC    DE       8.01                           03/22/07

CONSECO INC                             DE       7.01,9.01                      04/11/07

COREL CORP                              A6       9.01                           04/12/07

CORPORATE OFFICE PROPERTIES TRUST       MD       1.01,9.01                      04/06/07

COST PLUS INC/CA/                       CA       5.02,9.01                      04/06/07

COUNTRYWIDE FINANCIAL CORP              DE       2.02,9.01                      04/12/07

CPI CORP                                DE       2.02,9.01                      02/03/07

CROSSTEX ENERGY LP                      DE       8.01,9.01                      04/11/07

CROWN HOLDINGS INC                      PA       5.02                           04/10/07

CYTOKINETICS INC                                 8.01,9.01                      04/12/07

DANA CORP                               VA       5.01                           04/10/07

DEER VALLEY CORP                                 2.02,9.01                      04/10/07

DEVELOPERS DIVERSIFIED REALTY CORP      OH       8.01,9.01                      04/09/07

DEXTERITY SURGICAL INC                  DE       1.03,8.01                      04/12/07

DIASYS CORP                             DE       4.01,9.01                      04/11/07

DigitalTown, Inc.                       MN       8.01                           03/26/07

DILLARDS INC                            DE       7.01,9.01                      04/04/07

DILLARDS INC                            DE       7.01,9.01                      04/11/07

DILLARDS INC                            DE       7.01,9.01                      04/12/07

DOLLAR GENERAL CORP                     TN       7.01,9.01                      04/12/07

DOR BIOPHARMA INC                       DE       8.01                           04/09/07

DORCHESTER MINERALS LP                  DE       2.02,7.01,9.01                 03/31/07

DPL INC                                 OH       7.01,9.01                      04/10/07

DUN & BRADSTREET CORP/NW                DE       7.01                           04/12/07

EASTGROUP PROPERTIES INC                MD       5.03,9.01                      04/11/07

EASTON-BELL SPORTS, INC.                DE       2.02,9.01                      04/11/07

ECOSPHERE TECHNOLOGIES INC              FL       3.02                           04/10/07

eHealth, Inc.                           DE       5.02                           04/06/07

EL CAPITAN PRECIOUS METALS INC          NV       1.02,5.02                      04/06/07

EMPIRE PETROLEUM CORP                   DE       7.01,9.01                      04/12/07

EMVELCO CORP.                           DE       5.02                           04/09/07

Energy Transfer Equity, L.P.            DE       7.01,9.01                      04/11/07

ENTERGY CORP /DE/                       DE       2.03,8.01                      04/11/07

ENTROPIN INC                            CO       5.02                           03/30/07

EVOLVING SYSTEMS INC                    DE       4.01,9.01                      04/06/07

EXX INC/NV/                             NV       4.02,9.01                      04/10/07

EZCORP INC                              DE       8.01,9.01                      04/12/07

FACTORY CARD & PARTY OUTLET CORP        DE       2.02,9.01                      04/12/07

FAMILY DOLLAR STORES INC                DE       7.01,9.01                      04/12/07

FASTENAL CO                             MN       2.02,9.01                      04/12/07

FEDERAL AGRICULTURAL MORTGAGE CORP               7.01,9.01                      04/11/07

Federal Home Loan Bank of Atlanta       X1       2.03                           04/09/07

Federal Home Loan Bank of Boston        X1       2.03                           04/09/07

Federal Home Loan Bank of Chicago       X1       2.03                           04/09/07

Federal Home Loan Bank of Cincinnati    X1       2.03,9.01                      04/09/07

Federal Home Loan Bank of Dallas                 2.03                           04/10/07

Federal Home Loan Bank of Des Moines    X1       2.03,9.01                      04/09/07

Federal Home Loan Bank of Indianapoli   X1       2.03,9.01                      04/09/07

Federal Home Loan Bank of New York      X1       2.03,9.01                      04/10/07

Federal Home Loan Bank of Pittsburgh    PA       2.03,9.01                      04/09/07

Federal Home Loan Bank of Seattle                2.03                           04/11/07

Federal Home Loan Bank of Topeka                 2.03                           04/09/07

Fieldstone Mortgage Investment CORP     MD       8.01,9.01                      04/12/07

FIRST MUTUAL BANCSHARES INC             WA       2.02                           04/12/07

FIRST POTOMAC REALTY TRUST              MD       9.01                           04/11/07

FP Technology, Inc.                     DE       2.02,5.02,9.01                 04/11/07

FX ENERGY INC                           NV       8.01,9.01                      04/12/07

GAP INC                                 DE       7.01,9.01                      04/12/07

GASCO ENERGY INC                        NV       7.01,9.01                      04/12/07

GENAERA CORP                            DE       1.01,5.02,8.01,9.01            04/09/07

GENCO SHIPPING & TRADING LTD                     1.01,3.03,5.03,9.01            04/09/07

GENITOPE CORP                           DE       5.02,9.01                      04/06/07

GIBRALTAR INDUSTRIES, INC.              DE       1.01,2.01,8.01,9.01            04/12/07

GOLDSPRING INC                          FL       5.02                           04/11/07

GREEN MOUNTAIN POWER CORP               VT       3.01,5.01,9.01                 04/12/07

GRIFFIN LAND & NURSERIES INC            DE       2.02,9.01                      04/12/07

GS CARBON CORP                          DE       4.01                           04/06/07

HANDHELD ENTERTAINMENT, INC.            DE       9.01                           02/05/07    AMEND

HANOVER DIRECT INC                               8.01,9.01                      04/12/07

HEXCEL CORP /DE/                        DE       5.02,9.01                      04/12/07

HF FINANCIAL CORP                       DE       1.02,5.02                      04/07/07

HOME FEDERAL BANCORP, INC. OF LOUISIA            7.01,9.01                      04/11/07

HOMEBANC CORP                                    1.01,9.01                      04/09/07

HS3 TECHNOLOGIES INC.                            3.02                           04/04/07

Hughes Communications, Inc.             DE       1.01,9.01                      04/06/07

Hughes Network Systems, LLC             DE       1.01,9.01                      04/06/07

HYPERDYNAMICS CORP                      DE       3.02,8.01,9.01                 03/06/07

I CRYSTAL INC                           DE       2.01,3.02,7.01,9.01            04/09/07

IDI GLOBAL INC                          NV       4.01,9.01                      04/11/07

IMMUNE RESPONSE CORP                    DE       3.02                           04/06/07

INTERACTIVE SYSTEMS WORLDWIDE INC /DE   DE       2.02,9.01                      04/12/07

INTERNAP NETWORK SERVICES CORP          DE       1.01,9.01                      04/10/07

INTERPHASE CORP                         TX       2.02,9.01                      04/11/07

INTERPLAY ENTERTAINMENT CORP            DE       1.01,9.01                      04/09/07

Intervia Inc.                                    5.02                           03/05/07

ION MEDIA NETWORKS INC.                 DE       8.01                           04/12/07

ION MEDIA NETWORKS INC.                 DE       8.01,9.01                      04/11/07

IPSCO INC                                        7.01,9.01                      04/12/07

IRIDEX CORP                             DE       1.01,8.01,9.01                 04/06/07

ISIS PHARMACEUTICALS INC                DE       2.04,9.01                      04/10/07

ISLE OF CAPRI CASINOS INC               DE       4.01,9.01                      04/12/07

IWT TESORO CORP                         NV       1.01,3.02,9.01                 04/09/07

JAFRA WORLDWIDE HOLDINGS LUX SARL       N4       8.01,9.01                      04/11/07

JARDEN CORP                             DE       1.01,2.01,2.03,3.02,9.01       04/06/07

KAISER GROUP HOLDINGS INC               DE       8.01                           04/11/07

KAYNE ANDERSON ENERGY DEVELOPMENT CO    MD       2.02,9.01                      04/11/07

KBS Real Estate Investment Trust, Inc   MD       2.01,9.01                      01/31/07    AMEND

KBS Real Estate Investment Trust, Inc   MD       2.01,9.01                      03/05/07    AMEND

KBS Real Estate Investment Trust, Inc   MD       2.01,9.01                      03/29/07    AMEND

KIMBERLY CLARK CORP                     DE       7.01,9.01                      04/12/07

KINDER MORGAN INC                       KS       7.01,9.01                      04/11/07

KNOT INC                                DE       5.02,9.01                      04/11/07

KOHLS CORPORATION                       WI       7.01,9.01                      04/12/07

KOSS CORP                               DE       2.02,9.01                      04/10/07

KRONOS ADVANCED TECHNOLOGIES INC        NV       7.01                           04/12/07

LAKELAND INDUSTRIES INC                 DE       2.02,9.01                      04/12/07

LAM RESEARCH CORP                       DE       2.02,9.01                      04/12/07

Lexington Master Limited Partnership    DE       4.01,9.01                      04/10/07

LHC Group, Inc                                   8.01,9.01                      04/11/07

LOGIC DEVICES INC                       CA       4.01,9.01                      04/03/07    AMEND

LogSearch, Inc.                         NV       5.02                           04/11/07

LUCAS ENERGY, INC.                      NV       5.02                           04/10/07

M I HOMES INC                           OH       7.01,9.01                      04/12/07

MACDERMID INC                           CT       8.01,9.01                      04/12/07

MAJESTIC STAR CASINO LLC                IN       5.02                           04/02/07

MANNATECH INC                           TX       8.01,9.01                      03/13/07

Marquee Holdings Inc.                   DE       4.02                           04/10/07

McCormick & Schmicks Seafood Restaura            1.01,9.01                      04/09/07

MEADOWBROOK INSURANCE GROUP INC         MI       1.01,9.01                      04/10/07

MEDIMMUNE INC /DE                       DE       8.01,9.01                      04/12/07

MEDUSA STYLE CORP                       NV       1.01                           04/05/07

MFIC CORP                               DE       8.01,9.01                      04/06/07

MGIC INVESTMENT CORP                    WI       2.02,9.01                      04/11/07

MIDWEST AIR GROUP INC                   WI       8.01,9.01                      04/11/07

MILLENNIUM BANKSHARES CORP              VA       5.02                           04/06/07

MILLENNIUM QUEST INC                    DE       2.01,3.02,5.01,5.02,9.01       04/10/07

MILLS CORP                              DE       5.02                           04/07/07

MINDEN BANCORP INC                               7.01,9.01                      04/11/07

MOBILITY ELECTRONICS INC                DE       5.02,9.01                      04/11/07

MOBIUS MANAGEMENT SYSTEMS INC           DE       1.01,2.02,8.01,9.01            04/11/07

Morgan Stanley ABS Capital I Inc. Tru   DE       8.01                           03/08/07

Morgan Stanley ABS Capital I Inc. Tru   DE       8.01                           03/08/07

Morgan Stanley ABS Capital I Inc. Tru   DE       8.01                           03/08/07

Morgan Stanley ABS Capital I Inc. Tru   DE       8.01                           03/08/07

MORGAN STANLEY CAPITAL I TRUST 2007-I   DE       8.01,9.01                      03/01/07

MOTIVE INC                              DE       8.01                           04/09/07

MS STRUCTURED TILES SERIES 2006-1       DE       9.01                           04/10/07

MSGI SECURITY SOLUTIONS, INC            NV       1.01,2.03,3.02,9.01            04/05/07

MULTIMEDIA GAMES INC                    TX       5.02,9.01                      04/06/07

MURPHY OIL CORP /DE                     DE       2.02,9.01                      04/11/07

MUZAK HOLDINGS LLC                      DE       8.01                           04/12/07

NANOPHASE TECHNOLOGIES CORPORATION      IL       2.02,9.01                      04/11/07

NASH FINCH CO                           DE       8.01,9.01                      04/11/07

NationsHealth, Inc.                     DE       1.01,2.03,9.01                 04/11/07

Neiman Marcus, Inc.                     DE       2.02,7.01                      04/12/07

NEOMAGIC CORP                           DE       1.01,3.03,5.03,9.01            04/06/07

Neoview Holdings Inc.                   NV       4.01,9.01                      04/11/07

NEVADA CHEMICALS INC                    UT       1.01,5.02,9.01                 04/12/07

NEW CENTURY BANCORP INC                 NC       5.02,9.01                      04/06/07

NEW MEDIUM ENTERPRISES INC              NV       3.02,8.01                      04/12/07

New York & Company, Inc.                         7.01,9.01                      04/12/07

NEXEN INC                               A0       5.02,9.01                      04/09/07

NextWave Wireless Inc.                  DE       1.01,3.02,7.01,9.01            04/06/07

NITCHES INC                             CA       2.02,9.01                      04/12/07

NNN Healthcare/Office REIT, Inc.        MD       5.02                           04/12/07

NOBLE CORP                                       7.01,9.01                      04/12/07

NORDSTROM INC                           WA       7.01                           04/12/07

NOVACEA INC                             DE       8.01                           04/04/07

NS8 CORP                                DE       5.02                           04/12/07

NTS MORTGAGE INCOME FUND                DE       7.01,9.01                      04/12/07

NxStage Medical, Inc.                   DE       5.02                           04/09/07

OCEAN WEST HOLDING CORP                 DE       8.01,9.01                      04/12/07

Odimo INC                               DE       1.02,2.01                      04/11/07

OHIO CASUALTY CORP                      OH       1.01,8.01,9.01                 02/20/07    AMEND

OHIO CASUALTY CORP                      OH       5.02,9.01                      02/27/07    AMEND

OMEGA PROTEIN CORP                      NV       8.01,9.01                      04/09/07

Omni Financial Services, Inc.           GA       1.01,9.01                      04/06/07

ONEOK INC /NEW/                         OK       7.01,9.01                      04/12/07

ONEOK Partners LP                       DE       7.01,9.01                      04/12/07

ONEOK Partners LP                       DE       1.01                           04/12/07    AMEND

Option One Mortgage Loan Trust 2007-3   DE       9.01                           03/30/07

OTTER TAIL CORP                         MN       5.02                           04/09/07

PACIFIC CMA INC                         DE       1.01,1.02,2.03,3.01,9.01       04/06/07

PACIFIC PREMIER BANCORP INC             DE       7.01,9.01                      04/12/07

PACTIV CORP                             DE       1.01,8.01,9.01                 04/12/07

PARLUX FRAGRANCES INC                   DE       3.01,9.01                      04/11/07

PAYLESS SHOESOURCE INC /DE/             DE       5.02,9.01                      04/11/07

PDL BIOPHARMA, INC.                     DE       8.01,9.01                      04/11/07

PEERLESS SYSTEMS CORP                   DE       7.01                           04/12/07

PEOPLES EDUCATIONAL HOLDINGS            MN       2.02,9.01                      04/12/07

PETROL OIL & GAS INC                             5.02                           04/06/07

PETROQUEST ENERGY INC                   DE       7.01,9.01                      04/12/07

PIEDMONT NATURAL GAS CO INC             NC       8.01                           03/30/07

PIER 1 IMPORTS INC/DE                   DE       2.02,9.01                      04/12/07

PLM EQUIPMENT GROWTH & INCOME FUND VI   CA       8.01                           04/12/07

POLARIS INDUSTRIES INC/MN               MN       2.02                           04/12/07

PORTLAND GENERAL ELECTRIC CO /OR/       OR       2.03,9.01                      04/12/07

PORTOLA PACKAGING INC                   DE       2.02,9.01                      04/11/07

PRIMAL SOLUTIONS INC                    DE       1.01,2.03,5.02,9.01            03/20/07

PROSPECT ENERGY CORP                    MD       8.01,9.01                      04/12/07

PSPP HOLDINGS INC                       NV       2.01,5.01,5.06,9.01            12/31/06

PUBLIC SERVICE CO OF COLORADO           CO       8.01                           04/06/07

PW EAGLE INC                            MN       8.01,9.01                      04/12/07

PYR ENERGY CORP                         DE       2.02,7.01,9.01                 04/12/07

PYR ENERGY CORP                         DE       7.01,9.01                      04/12/07

QMED INC                                DE       2.02,5.02,9.01                 04/09/07

QUANTA CAPITAL HOLDINGS LTD                      5.02,7.01,9.01                 04/10/07

RAIT Financial Trust                    MD       8.01,9.01                      04/11/07

RALCORP HOLDINGS INC /MO                MO       4.01                           04/09/07

RASER TECHNOLOGIES INC                  UT       1.01                           04/12/07

REMINGTON ARMS CO INC/                  DE       8.01,9.01                      04/04/07    AMEND

RESIDENTIAL CAPITAL, LLC                DE       7.01,9.01                      04/12/07

Resource Capital Corp.                  MD       7.01,9.01                      04/11/07

RFMSI Series 2007-SA2 Trust             DE       8.01,9.01                      04/11/07

RITE AID CORP                           DE       2.02,9.01                      04/12/06

RITE AID CORP                           DE       8.01,9.01                      04/12/07

River Rock Entertainment Authority      XX       5.02                           04/09/07

Rockwood Holdings, Inc.                 DE       7.01,9.01                      04/12/07

ROWAN COMPANIES INC                     DE       5.02                           03/14/07    AMEND

S Wind-up CORP                          DE       8.01,9.01                      04/12/07

SAKS INC                                TN       8.01,9.01                      04/12/07

SANMINA-SCI CORP                        DE       2.02,9.01                      04/12/07

SCHIFF NUTRITION INTERNATIONAL, INC.    DE       2.02,9.01                      04/12/07

Securitized Asset Backed Receivables             8.01,9.01                      04/12/07

SIMTEK CORP                             CO       2.02,9.01                      04/11/07

SIRIUS SATELLITE RADIO INC              DE       8.01                           04/12/07

SL GREEN REALTY CORP                    MD       5.02                           04/06/07

SONOMA VALLEY BANCORP                   CA       2.02,9.01                      04/10/07

STARMED GROUP INC                       AZ       8.01,9.01                      04/12/07

STARTECH ENVIRONMENTAL CORP             CO       1.01,3.02,9.01                 04/11/07

SUPERIOR ENERGY SERVICES INC            DE       8.01                           04/11/07

SYNERGETICS USA INC                              1.01,9.01                      04/06/07

SYNTAX-BRILLIAN CORP                    DE       2.02,9.01                      04/12/07

Tank Sports, Inc.                       CA       2.01,9.01                      01/30/07    AMEND

TBW Mortgage-Backed Trust Series 2006   DE       1.01,9.01                      04/09/07

Telzuit Medical Technologies, Inc.               5.02                           04/12/07

TEXOLA ENERGY CORP                      NV       7.01,9.01                      04/11/07

THINKENGINE NETWORKS, INC.                       5.02                           04/11/07

THOMAS GROUP INC                        DE       2.02,9.01                      04/10/07

TIME WARNER TELECOM INC                 DE       5.02                           04/11/07

Tower Group, Inc.                       DE       2.01,5.02,8.01,9.01            04/10/07

TRANS WORLD ENTERTAINMENT CORP          NY       2.02,9.01                      04/12/07

TRANSMERIDIAN EXPLORATION INC           DE       8.01                           04/02/07

TRI-CONTINENTAL CORP                    MD       7.01,9.01                      04/12/07

TRINITY CAPITAL CORP                             2.02,9.01                      04/12/07

TRIZETTO GROUP INC                      DE       8.01,9.01                      04/12/07

TRUE PRODUCT ID, INC.                   DE       8.01                           04/12/07

TRUSTCO BANK CORP N Y                   NY       8.01,9.01                      04/11/07

TTM TECHNOLOGIES INC                    WA       5.02,9.01                      03/06/07

TUESDAY MORNING CORP/DE                 DE       2.02,9.01                      04/12/07

TYCO INTERNATIONAL LTD /BER/            D0       5.02,9.01                      04/11/07

UMPQUA HOLDINGS CORP                    OR       8.01,9.01                      04/11/07

UNITED COMPANIES CORP                            5.02                           04/12/07

UNIVERSAL TRAVEL GROUP                  NV       1.01,2.01,3.02                 04/10/07

URANIUM ENERGY CORP                     NV       1.01,9.01                      03/30/07

UROPLASTY INC                           MN       1.01,1.02,3.02,5.05,9.01       04/06/07

US CONCRETE INC                         DE       1.01,2.03,9.01                 04/06/07

Valentec Systems, Inc                   DE       1.01,9.01                      04/12/07

Valera Pharmaceuticals Inc                       8.01,9.01                      04/12/07

VARIAN MEDICAL SYSTEMS INC              DE       2.02,9.01                      04/12/07

VARIAN SEMICONDUCTOR EQUIPMENT ASSOCI   DE       5.02                           04/06/07

VENTAS INC                              DE       1.01,7.01,9.01                 04/10/07

VOIP INC                                         1.01,2.03,2.04,3.02            04/06/07

Volcano CORP                            DE       5.02                           04/12/07

VONAGE HOLDINGS CORP                    DE       2.02,2.05,5.02,9.01            04/11/07

VSB BANCORP INC                         NY       2.02,9.01                      04/12/07

Wachovia Bank Commercial Mortgage Tru   NC       8.01,9.01                      03/28/07

Washington Mutual Mortgage Pass-Throu   DE       9.01                           03/28/07

Washington Mutual Mortgage Pass-Throu   DE       9.01                           03/28/07

Washington Mutual Mortgage Pass-Throu   DE       9.01                           03/28/07

WCI COMMUNITIES INC                              1.01                           04/05/07

WELLCARE HEALTH PLANS, INC.             DE       1.01,5.02,9.01                 04/06/07

Wells Fargo Mortgage Backed Securitie   DE       8.01,9.01                      03/28/07

Wells Fargo Mortgage Backed Securitie   DE       8.01,9.01                      03/28/07

WEST MARINE INC                         DE       2.02,9.01                      04/11/07

WESTAR ENERGY INC /KS                   KS       1.01,9.01                      04/12/07

WESTWOOD ONE INC /DE/                   DE       8.01,9.01                      04/12/07

WET SEAL INC                            DE       8.01                           02/12/07

WHERIFY WIRELESS INC                    DE       1.01,3.02,9.01                 04/11/07

WHITE MOUNTAINS INSURANCE GROUP LTD     D0       7.01,9.01                      04/12/07

WHX CORP                                DE       1.01,2.03,8.01,9.01            04/12/07

WILLIAM LYON HOMES                      DE       2.02,9.01                      04/10/07

XCEL ENERGY INC                         MN       8.01                           04/06/07

XERIUM TECHNOLOGIES INC                 DE       5.02,9.01                      04/11/07

XETA TECHNOLOGIES INC                   OK       8.01                           04/03/07

XM SATELLITE RADIO HOLDINGS INC         DE       8.01                           04/12/07