SEC NEWS DIGEST


   Issue 2007-127                                           July 3, 2007



   COMMISSION ANNOUNCEMENTS


   SEC  SOLICITING   PUBLIC   COMMENT   ON   ELIMINATING   RECONCILIATION
   REQUIREMENT FOR IFRS FINANCIAL STATEMENTS

   Commission Staff Publishes Observations Report, Launches Web  Site  of
   Correspondence from  Reviews  of  Filings  Containing  IFRS  Financial
   Statements

   The Securities  and  Exchange  Commission  has  published  for  public
   comment a proposal to eliminate the current requirement  that  foreign
   private issuers filing their financial statements using  International
   Financial Reporting Standards (IFRS) as published by the International
   Accounting Standards Board (IASB) also file a reconciliation of  those
   financial statements to U.S. Generally Accepted Accounting  Principles
   (U.S. GAAP). The Commission voted unanimously on  June  20,  2007,  to
   issue the proposal for public comment.

   SEC staff also published a report  noting  some  general  observations
   about the application of IFRS based on staff reviews of annual reports
   from more  than  100  foreign  private  issuers  containing  financial
   statements prepared for the first time  using  IFRS.  The  agency  has
   launched a new Web page that consolidates SEC staff correspondence  on
   those completed filing reviews as well as  company  responses  to  the
   comment letters.

   Under the SEC's current rules, foreign private issuers are required to
   reconcile to U.S. GAAP the financial statements that  they  file  with
   the Commission if their financial statements are  prepared  using  any
   basis of accounting other than U.S. GAAP.

   The proposed amendments would:

   * apply to foreign private issuers that file financial statements that
   comply with the English language version of IFRS as published  by  the
   IASB, and

   * allow those issuers to file  those  financial  statements  in  their
   annual filings and registration statements without  reconciliation  to
   U.S. GAAP.

   "The Commission has taken a significant step on this important  policy
   matter that was outlined in the 'Roadmap'  announced  in  2005,"  said
   Conrad Hewitt, SEC Chief Accountant. "The staff continues to  evaluate
   the  considerations  supporting  the  acceptance  of  IFRS   financial
   statements and looks forward to  receiving  public  input  during  the
   comment period."

   John W. White, Director of the Commission's  Division  of  Corporation
   Finance, said, "Along with the Commission's work relating to  internal
   control  reporting  and  deregistration,  this  proposal   to   accept
   financial statements prepared in accordance with IFRS as published  by
   the  IASB  without  a  U.S.  GAAP  reconciliation  represents  another
   significant action to tailor the regulatory  environment  for  foreign
   companies in the U.S. public  capital  markets.  We  look  forward  to
   public feedback on this initiative."

   Mr. White also noted, "With a significant number  of  first-time  IFRS
   filings already reviewed by the Division of  Corporation  Finance,  we
   are launching this SEC Web page linking to  the  actual  text  of  our
   comment letters to help provide easier access to investors."

   The comment period extends for 75 days after the proposal is published
   in the Federal Register.

   Additional Materials:

   Proposing Release: http://www.sec.gov/rules/proposed/2007/33-8818.pdf

   Staff Observations Report:
   http://www.sec.gov/divisions/corpfin/ifrs_staffobservations.htm

   Staff Review Correspondence:
   http://www.sec.gov/divisions/corpfin/ifrs_reviews.htm   

  (Press  Rel. 2007-128)

   CHERYL LINTHICUM NAMED ACADEMIC ACCOUNTING FELLOW FOR SEC DIVISION  OF
   CORPORATION FINANCE

   The Securities  and  Exchange  Commission's  Division  of  Corporation
   Finance today announced the  selection  of  Cheryl  Linthicum  as  the
   Academic Accounting Fellow for a one-year  term  beginning  in  August
   2007. Cheryl is the Clear Channel  Worldwide  Faculty  Fellow  and  an
   Associate Professor of Accounting at the University of  Texas  at  San
   Antonio where she teaches international and  financial  accounting  at
   the undergraduate, Executive MBA, and Ph.D. levels.  Cheryl  has  been
   honored with college-level and university-wide  teaching  awards.  She
   has  also  previously  worked  with  the  Commission  as  an  Academic
   Accounting Fellow in the Office of the Chief Accountant-International.
   In that  capacity,  she  worked  on  various  international  financial
   reporting related projects.

   Cheryl earned a Ph.D. from Oklahoma State University and an  MBA  from
   Pittsburg  State  University.  Her   research   interests   focus   on
   International Financial Reporting Standards (IFRS) including the value
   relevance of  20-F  reconciliations  and  convergence  in  the  global
   accounting standards. Her research has been published in a  number  of
   academic and  practitioner  journals  including  Accounting  Horizons,
   Journal  of  International  Financial   Management   and   Accounting,
   Multinational  Business   Review,   Accounting   Educators'   Journal,
   Strategic  Finance,  The  CPA  Journal,  and  Advances  in  Management
   Accounting.  She  serves  as  Associate  Editor  for  the  Journal  of
   International  Accounting  Research.  While   at   the   Division   of
   Corporation Finance,  the  Academic  Accounting  Fellow  serves  as  a
   research resource for the staff on  current  financial  reporting  and
   auditing issues. In addition,  the  Academic  Fellow  works  with  the
   Division staff to  address  issues  involving  difficult  and  unusual
   accounting, auditing and financial reporting  questions,  participates
   in rulemaking projects, and reviews filings  by  public  companies  to
   identify significant accounting and disclosure problems.

   Parveen P. Gupta, the outgoing Academic Accounting Fellow, will return
   to  Lehigh  University  as  a  Full  Professor  and  Chairman  of  the
   Department of Accounting. While  at  the  Commission,  Parveen  worked
   closely with the Division's Chief Accountant and participated actively
   as a team member on the project that involved issuing the Commission's
   Guidance on Management's Report on Internal  Control  under  Sarbanes-
   Oxley Act Section 404 and Public Company Accounting  Standard  Board's
   Auditing Standard No. 5 on Auditing  Internal  Control.  Additionally,
   Parveen reviewed registrant filings  and  regularly  worked  with  the
   Office of Chief Accountant staff on accounting issues in areas such as
   revenue recognition, pensions, leases,  derivatives  and  fresh  start
   accounting. (Press Rel. 2007-129)

   COMMISSION MEETINGS

   OPEN MEETING - WEDNESDAY, JULY 11, 2007 - 10:00 A.M.

   The subject matter of the open meeting scheduled for  Wednesday,  July
   11, will be:

   The Commission will consider whether to adopt  a  new  antifraud  rule
   under Section 206 of the Investment Advisers Act of 1940. The new rule
   would prohibit advisers to certain  pooled  investment  vehicles  from
   making false or misleading statements  to,  or  otherwise  defrauding,
   investors or prospective investors in those pooled vehicles.

   CLOSED MEETING - THURSDAY, JULY 12, 2007 - 2:00 P.M.

   The subject matter of the closed meeting scheduled for Thursday,  July
   12,  will  be:  Formal  orders  of  investigations;  Institution   and
   settlement  of  injunctive  actions;  Institution  and  settlement  of
   administrative proceedings of an  enforcement  nature;  Resolution  of
   litigation  claims;  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


   SEC VS. THEODORE ROXFORD A/K/A LAWRENCE DAVID NIREN AND HOLLINGSWORTH,
   ROTHWELL & ROXFORD

   Commission sues Theodore Roxford and Hollingsworth, Rothwell & Roxford
   for tender offer fraud and market manipulation

   On June 29, the Commission filed a civil injunctive action in the U.S.
   District Court for the Southern District of New York against  Theodore
   Roxford   (a/k/a   Lawrence   David   Niren)   and   the   partnership
   Hollingsworth, Rothwell & Roxford (HRR).  The  Commission's  complaint
   alleges  that,  beginning  in  January  2003,  Roxford  and   HRR,   a
   partnership that Roxford formed, made a  series  of  bogus  offers  to
   acquire publicly-traded companies for the purpose of manipulating  the
   price of the companies' stock. The  Commission  is  seeking  permanent
   injunctions  and  civil  monetary  penalties   for   the   defendants'
   violations of the tender offer and market manipulation  provisions  of
   the federal securities laws.

   The Commission alleges  in  its  complaint  that  beginning  in  2003,
   Roxford, in some instances through the  entity  HRR,  made  false  and
   materially misleading statements in connection with  purported  tender
   offer  announcements  for  five  publicly-traded  companies   -   Sony
   Corporation, Zapata  Corporation,  Edgetech  Services,  Inc.,  Playboy
   Enterprises, Inc., and PeopleSupport, Inc. In  connection  with  these
   phony offers, Roxford, and in some cases HRR, made  misrepresentations
   to the public regarding the existence of financial  backers  or  banks
   that supposedly were interested in financing the tender  offers,  even
   though they did not have any financial backing nor  independent  means
   of financing the acquisitions. Roxford and HRR  publicized  the  phony
   offers through press releases, internet message board postings, and in
   at least one filing with the Commission. They made these  fake  offers
   in order to manipulate the price of the  target  companies'  stock  by
   inducing investors to purchase the stock.

   The Commission's complaint seeks to permanently enjoin Roxford and HRR
   from violating Sections 9(a) and 14(e) of the Exchange  Act  and  Rule
   14e-8 promulgated thereunder, and the  imposition  of  civil  monetary
   penalties. [SEC v. Theodore Roxford a/k/a  Lawrence  David  Niren  and
   Hollingsworth,  Rothwell  &  Roxford,  Civil  Action  No.   07-CV-6146
   (S.D.N.Y.)] (LR-20179)

   SEC v. THE HOCKEY BARN LLC AND JEFFREY J. COLEMAN

   The Commission  announced  that  on  July  3  it  filed  an  expedited
   enforcement action against The Hockey Barn LLC and Jeffrey J. Coleman,
   Hockey Barn's Chief Executive Officer, in the United  States  District
   Court for the Western District of New  York.  In  the  complaint,  the
   Commission alleged that from approximately October  2006  through  the
   present, the Hockey Barn, a  New  York  corporation,  and  Coleman,  a
   resident of East Amherst, New York,  defrauded  investors  through  an
   offering of promissory notes and  other  investment  contracts.  Among
   other things, Coleman falsely  told  prospective  investors  that  the
   investments he was offering were  to  raise  financing  toward  Hockey
   Barn's purported business goals. Coleman falsely told  investors  that
   Coleman and/or Hockey Barn would use theirs and others' invested funds
   to trade bonds, and that this trading program would produce returns of
   at least 400% within 60 days. For example, in or about  January  2007,
   Coleman falsely told an approximately  65  year  old  woman  that  his
   purported  "war  bond"  trading  program  would  generate  returns  of
   approximately 400% within 60 days. This  investor  then  gave  Coleman
   $25,000 to invest in the purported trading program. When the  investor
   did not receive her promised return, she asked for the return  of  her
   original investment. In  April  2007,  Coleman  gave  the  investor  a
   $25,000 check that then bounced. Additionally, in  or  about  December
   2006, Coleman solicited a friend. Coleman falsely told his friend that
   Coleman planned to pool $1  million  from  a  group  of  investors  to
   purchase bonds from the U.S. Government and then sell the  bonds  back
   to the government after 60 days. Coleman falsely told this friend that
   a $100,000 investment would generate returns of between  $450,000  and
   $550,000 (450% to 550%). The friend  agreed  to  invest  $225,000.  To
   date, this investor has not received any of the  promised  returns  on
   his investment.

   The Commission alleged that the Hockey Barn and Coleman  violated  the
   antifraud provisions of the securities laws. The Commission is seeking
   temporary  restraining   orders,   and   preliminary   and   permanent
   injunctions  against  future  violations  of  these  provisions.   The
   Commission is also seeking other expedited relief including  an  asset
   freeze and accounting. [SEC v. The Hockey  Barn  LLC  and  Jeffrey  J.
   Coleman, Civ. Action No. 07-CV-438-C (W.D.N.Y.)] (LR-20180)


   INVESTMENT COMPANY ACT RELEASES


   ASTON FUNDS AND ASTON ASSET MANAGEMENT LLC

   A notice has been issued giving interested persons until  July  24  to
   request a hearing on an application filed by  Aston  Funds  and  Aston
   Asset Management LLC for an order exempting  applicants  from  Section
   15(a) of the Investment Company Act and Rule 18f-2 under the Act.  The
   order would permit the applicants to enter into and  materially  amend
   subadvisory agreements without shareholder approval and  grant  relief
   from certain disclosure requirements. (Rel. IC-27879 - June 29)


   SELF-REGULATORY ORGANIZATIONS


   ACCELERATED APPROVAL OF PROPOSED RULE CHANGES

   The Commission granted accelerated approval to a proposed rule  change
   (SR-Phlx-2007-35)  and  Amendment  No.  1  thereto  submitted  by  the
   Philadelphia Stock Exchange relating  to  options  on  Commodity  Pool
   ETFs. Publication is expected in the Federal Register during the  week
   of July 2. (Rel. 34-55951)

   The Commission granted accelerated approval to a proposed rule  change
   (SR-NYSEArca-2007-47) submitted by the  NYSEArca  to  list  and  trade
   shares of the iShares FTSE EPRA/NAREIT Asia Index Fund. Publication is
   expected in the Federal Register during the week of July 9. (Rel.  34-
   55985)

   IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES

   A proposed rule change, as modified by Amendment No. 1  thereto,  (SR-
   CBOE-2007-53) filed by the Chicago Board Options Exchange relating  to
   an administrative CBOE billing rule 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 July 2. (Rel.  34-
   55984)

   A proposed rule change (SR-NYSE-2007-57) filed by the New  York  Stock
   Exchange  to  extend  the  moratorium   on   the   qualification   and
   registration of new  Registered  Competitive  Market  Makers  and  new
   Competitive Traders, governed by Rules 107A and 110, respectively, for
   an  additional  three  months  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 July 2. (Rel.  34-
   55992)

   A proposed rule change (SR-Phlx-2007-44)  filed  by  the  Philadelphia
   Stock Exchange making permanent a pilot program concerning split price
   priority in open outcry 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 July 2. (Rel. 34-55993)

   A proposed rule change as modified by Amendment No. 1 thereto filed by
   the International Securities  Exchange  (SR-ISE-2007-37)  relating  to
   cancellation fees 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 July 2. (Rel. 34-55994)

   A proposed rule change (SR-NYSE-2007-58) filed by the New  York  Stock
   Exchange relating to NYSE Rule 104.10(6) has  become  effective  under
   Section  19(b)(3)(A)  under  the  Securities  Exchange  Act  of  1934.
   Publication is expected in the Federal Register  during  the  week  of
   July 2. (Rel. 34-55995)


   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>.


F-3     LANOPTICS LTD, LANOPTICS BLDG, RAMAT GABRIELINDUSTRIAL PARK, 
        MIGDAL HA EMEK ISRAE, L4, 2129365100 - 
        2,500,000 ($35,575,000.00) Equity, (File 333-144251 - Jul. 2) (BR. 03A)

S-8     MONARCH CASINO & RESORT INC, 3800 S VIRGINIA STREET, EXECUTIVE OFFICES, 
        RENO, NV, 89502, 775-335-4600 - 1,300,000 ($30,331,555.85) Equity, 
        (File 333-144252 - Jul. 2) (BR. 05B)

S-8     MONARCH CASINO & RESORT INC, 3800 S VIRGINIA STREET, EXECUTIVE OFFICES, 
        RENO, NV, 89502, 775-335-4600 - 1,000,000 ($23,988,050.00) Equity, 
        (File 333-144253 - Jul. 2) (BR. 05B)

S-8     MONARCH CASINO & RESORT INC, 3800 S VIRGINIA STREET, EXECUTIVE OFFICES, 
        RENO, NV, 89502, 775-335-4600 - 100,000 ($2,670,500.00) Equity, 
        (File 333-144254 - Jul. 2) (BR. 05B)

S-1     COMPELLENT TECHNOLOGIES INC, 7625 SMETANA LANE, EDEN PRAIRIE, MN, 
        55344, 9522943300 - 0 ($60,000,000.00) Equity, (File 333-144255 - 
        Jul. 2) (BR. 03)

S-1     Och-Ziff Capital Management Group LLC, 9 WEST 57TH STREET SUITE 1300, 
        NEW YORK, NY, 10019, (212)790-0041 - 0 ($2,000,000,000.00) Equity, 
        (File 333-144256 - Jul. 2) (BR. 06)

S-1     NETSUITE INC, 2955 CAMPUS DR, STE 175, SAN MATEO, CA, 94403, 
        0 ($75,000,000.00) Equity, (File 333-144257 - Jul. 2) (BR. 03)

S-8     INVERNESS MEDICAL INNOVATIONS INC, 51 SAWYER ROAD, SUITE 200, WALTHAM, 
        MA, 02453, 7816473900 - 2,111,570 ($56,907,110.89) Equity, 
        (File 333-144258 - Jul. 2) (BR. 01A)

S-3     NUTRITION 21 INC, 4 MANHATTANVILLE ROAD, PURCHASE, NY, 10577-2197, 
        9147014500 - 15,000,000 ($24,900,000.00) Equity, (File 333-144260 - 
        Jul. 2) (BR. 01B)

S-3ASR  Bank of New York Mellon CORP, ONE WALL STREET, NEW YORK, NY, 10286, 
        212-495-1784 - 0 ($0.00) Unallocated (Universal) Shelf, 
        (File 333-144261 - Jul. 2) (BR. 07)

S-1     VIEWSONIC CORP, 381 BREA CANYON ROAD, WALNUT, CA, 91789, 9098697976 - 
        0 ($143,750,000.00) Equity, (File 333-144262 - Jul. 2) (BR. 03B)

SB-2    PARAMOUNT GOLD MINING CORP., 346 WAVERLY STREET, OTTAWA, A6, K2P 0W5, 
        (613) 226-9881 - 16,221,653 ($39,784,543.00) Equity, (File 333-144263 - 
        Jul. 2) (BR. 04C)

S-8     NeoStem, Inc., 420 LEXINGTON AVENUE, SUITE 450, NEW YORK, NY, 10170, 
        212-584-4171 - 20,000,000 ($8,400.00) Other, (File 333-144265 - Jul. 2) 
        (BR. 01C)

S-8     PHOTOWORKS INC /WA, 1260 16TH AVE WEST, SEATTLE, WA, 98119, 
        2062811390 - 4,000,000 ($1,824,352.00) Equity, (File 333-144267 - 
        Jul. 2) (BR. 11A)

SB-2    Canusa Capital Corp., 68220 ESPADA ROAD, CATHEDRAL CITY, CA, 92234, 
        (760) 325-4497 - 1,000,000 ($25,000.00) Equity, (File 333-144279 - 
        Jul. 2) (BR. 04)

S-8     BRYN MAWR BANK CORP, 801 LANCASTER AVE, BRYN MAWR, PA, 19010, 
        6105252300 - 0 ($6,729,000.00) Equity, (File 333-144280 - Jul. 2) 
        (BR. 07C)

S-8     COMSCORE, INC., 11465 SUNSET HILLS ROAD, SUITE 200, RESTON, VA, 20190, 
        703-438-2000 - 0 ($45,787,730.00) Equity, (File 333-144281 - Jul. 2) 
        (BR. 08)

F-1     Perfect World Co., Ltd., 8F,HUAKONG BUILDING,NO.1 SHANGDI EAST RD, 
        BEIJING, F4, 100085, (86-10) 5885-8555 - 0 ($100,000,000.00) ADRs/ADSs, 
        (File 333-144282 - Jul. 2) (BR. )

SB-2    Hi-Tech Wealth Inc., 6767 W TROPICANA AVENUE, SUITE 207, LAS VEGAS, NV, 
        89103, 702-248-1047 - 28,701,591 ($63,593,500.00) Equity, 
        (File 333-144283 - Jul. 2) (BR. 08B)

S-8     Greenlight Capital Re, Ltd., PO BOX 31110, 802 WEST BAY ROAD, 
        GRAND CAYMAN, E9, KY1-1205, 345 745 4573 - 0 ($45,900,000.00) Equity, 
        (File 333-144284 - Jul. 2) (BR. 01B)

S-8     SPANISH BROADCASTING SYSTEM INC, 2601 S. BAYSHORE DRIVE, PHII, MIAMI, 
        FL, 33133, 3054416901 - 0 ($15,575,000.00) Equity, (File 333-144286 - 
        Jul. 2) (BR. 11C)

SB-2    Rosca, Inc., 1286 UNIVERSITY AVE. #708, SAN DIEGO, CA, 92103, 
        775-352-4149 - 4,500,000 ($18,000.00) Equity, (File 333-144287 - 
        Jul. 2) (BR. )

S-8     GENESIS MICROCHIP INC /DE, 2525 AUGUSTINE DRIVE, SANTA CLARA,, CA, 
        95054, (408) 919-8442 - 1,298,393 ($11,607,633.42) Equity, 
        (File 333-144288 - Jul. 2) (BR. 10B)

S-1     FUQI INTERNATIONAL, INC., 5/F., BLOCK 1, SHI HUA INDUSTRIAL ZONE, 
        CHU ZHU ROAD NORTH, SHENZHEN, F4, 518019, 86075525806333 - 
        0 ($57,500,000.00) Equity, (File 333-144290 - Jul. 2) (BR. 02B)

S-3     CORNING NATURAL GAS CORP, 330 W WILLIAM ST, P O BOX 58, CORNING, NY, 
        14830, 6079363755 - 861,761 ($14,852,705.00) Equity, (File 333-144292 - 
        Jul. 2) (BR. 02A)

S-8     Alphatec Holdings, Inc., 2051 PALOMAR AIRPORT ROAD, CARLSBAD, CA, 
        92011, 760 431-9286 - 0 ($17,569,243.00) Equity, (File 333-144293 - 
        Jul. 2) (BR. 10A)

SB-2    MIT Holding, Inc., 37 WEST FAIRMONT AVENUE,, SUITE 202, SAVANNAH,, GA, 
        31406, (912) 925-1905 - 21,805,499 ($58,220,682.33) Equity, 
        (File 333-144294 - Jul. 2) (BR. 08A)

S-1     Horsehead Holding Corp, 300 frankfort RD, MONACA, PA, 15061, 
        0 ($115,000,000.00) Equity, (File 333-144295 - Jul. 2) (BR. 04C)


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

3D SYSTEMS CORP                         DE       1.01,8.01,9.01                 06/29/07

3M CO                                   DE       8.01,9.01                      05/04/07

Abraxis BioScience, Inc.                DE       2.02,9.01                      07/02/07

ACCESS WORLDWIDE COMMUNICATIONS INC     DE       1.02,7.01,9.01                 06/29/07

ADUROMED INDUSTRIES, INC.               DE       2.03,9.01                      06/27/07

ADVANCED CELL TECHNOLOGY, INC.          DE       7.01,9.01                      07/02/07

ADVANT E CORP                           DE       2.01,3.02,7.01,9.01            07/02/07

AEROTELESIS INC                         DE       5.02                           06/29/07

AIR INDUSTRIES GROUP, INC.              DE       5.03,9.01                      06/26/07

AIRGAS INC                              DE       2.01,8.01,9.01                 06/30/07

AK STEEL HOLDING CORP                   DE       7.01,9.01                      06/29/07

Akeena Solar, Inc.                      DE       1.01,2.03,8.01,9.01            06/26/07

ALASKA AIR GROUP INC                    DE       5.02,9.01                      07/02/07

ALLEGRO BIODIESEL CORP                  DE       1.01,2.03,9.01                 06/28/07

ALLIANCE FINANCIAL CORP /NY/            NY       5.02,9.01                      06/26/07

Alon USA Energy, Inc.                   DE       1.01,2.03,8.01,9.01            06/29/07

AMERICAN CELLULAR CORP /DE/                      8.01,9.01                      06/29/07

AMERICAN HOME MORTGAGE INVESTMENT COR   MD       1.01,2.02,2.03,3.02,9.01       06/27/07

American Railcar Industries, Inc./DE    DE       1.01,9.01                      06/29/07

AMERICAN SUPERCONDUCTOR CORP /DE/       DE       5.02,9.01                      06/28/07

AMETEK INC/                             DE       8.01                           07/02/07

ANAREN  INC                             NY       4.02,9.01                      06/27/07

ANESIVA, INC.                           DE       5.02                           06/29/07

ANSYS INC                               DE       5.02                           06/26/07

ANTARES PHARMA INC                      DE       1.01,8.01,9.01                 06/29/07

ANTS SOFTWARE INC                       DE       1.01                           06/26/07

ANWORTH MORTGAGE ASSET CORP             MD       8.01,9.01                      06/29/07

APOLLO INVESTMENT CORP                  MD       8.01,9.01                      06/29/07

ARCADIA RESOURCES, INC                  NV       2.02,9.01                      06/29/07

ARCHER DANIELS MIDLAND CO               DE       8.01,9.01                      06/27/07

ARCTIC CAT INC                          MN       7.01,9.01                      07/02/07

AROTECH CORP                            DE       3.02                           06/28/07

ARROW INTERNATIONAL INC                 PA       5.02,9.01                      06/26/07

ARTS WAY MANUFACTURING CO INC           DE       7.01                           06/26/07

ASPEN INSURANCE HOLDINGS LTD            D0       8.01,9.01                      07/02/07

AT&T INC.                               DE       5.03,9.01                      06/29/07

ATARI INC                               DE       4.02,8.01                      06/28/07

ATLAS AIR WORLDWIDE HOLDINGS INC        DE       5.02                           06/28/07

ATWOOD OCEANICS INC                     TX       7.01,9.01                      07/02/07

AVANT IMMUNOTHERAPEUTICS INC            DE       5.02                           06/29/07

AVATAR HOLDINGS INC                     DE       5.02,8.01,9.01                 06/26/07

BACK YARD BURGERS INC                   DE       8.01,9.01                      07/02/07

BAKERS FOOTWEAR GROUP INC               MO       1.01,2.03,3.02,9.01            06/26/07

BALLY TOTAL FITNESS HOLDING CORP        DE       8.01,9.01                      06/29/07

Bank of Marin Bancorp                   CA       2.01,3.03,9.01                 07/01/07

BANKRATE INC                            FL       5.02                           06/20/07

BCAP LLC Trust 2007-AA4                          8.01,9.01                      06/29/07

BERLINER COMMUNICATIONS INC             DE       2.01,9.01                      04/16/07    AMEND

BEST BUY CO INC                         MN       1.01,2.03,5.03,7.01,9.01       06/26/07

BIODELIVERY SCIENCES INTERNATIONAL IN   DE       7.01,9.01                      07/02/07

BIOGEN IDEC INC.                        DE       1.01,9.01                      06/28/07

BlackRock Inc.                          DE       1.01,9.01                      06/26/07

BLOCKBUSTER INC                         DE       5.02,9.01                      07/02/07

BLUE COAT SYSTEMS INC                   DE       8.01                           07/02/07

BOSTON CAPITAL TAX CREDIT FUND IV LP    DE       8.01                           03/31/07    AMEND

BOSTON CAPITAL TAX CREDIT FUND IV LP    DE       8.01                           03/31/07    AMEND

BOSTON CAPITAL TAX CREDIT FUND IV LP    DE       8.01                           03/31/07    AMEND

BOSTON CAPITAL TAX CREDIT FUND IV LP    DE       8.01                           03/31/07    AMEND

BOSTON CAPITAL TAX CREDIT FUND IV LP    DE       8.01                           03/31/07    AMEND

BOSTON CAPITAL TAX CREDIT FUND IV LP    DE       8.01                           03/31/07    AMEND

BOSTON CAPITAL TAX CREDIT FUND IV LP    DE       8.01                           03/31/07    AMEND

BOSTON CAPITAL TAX CREDIT FUND V LP              8.01                           03/31/07

BOSTON CAPITAL TAX CREDIT FUND V LP              8.01                           03/31/07

BOSTON CAPITAL TAX CREDIT FUND V LP              8.01                           03/31/07

BOSTON CAPITAL TAX CREDIT FUND V LP              8.01                           03/31/07

BOSTON CAPITAL TAX CREDIT FUND V LP              8.01                           03/31/07

BOSTON CAPITAL TAX CREDIT FUND V LP              8.01                           03/31/07

BOSTON CAPITAL TAX CREDIT FUND V LP              8.01                           03/31/07

BOSTON CAPITAL TAX CREDIT FUND V LP              8.01                           03/31/07

BRANDYWINE REALTY TRUST                 MD       1.01,2.03,9.01                 06/29/07

BRISTOL WEST HOLDINGS INC                        7.01,9.01                      07/02/07

BROADCAST INTERNATIONAL INC             UT       3.02,5.02,9.01                 06/26/07

BROOKE CORP                             KS       1.01,3.02,7.01,9.01            06/28/07

BUCA INC /MN                            MN       1.01,5.02,9.01                 06/28/07

CABLEVISION SYSTEMS CORP /NY            DE       8.01                           06/30/07

CAMCO FINANCIAL CORP                    DE       8.01,9.01                      06/28/07

CANO PETROLEUM, INC                              2.03,5.02,9.01                 06/26/07

CAPITAL BANCORP INC                     TN       8.01,9.01                      06/29/07

CARDICA INC                             DE       1.01                           06/27/07

CARMIKE CINEMAS INC                     DE       5.02,9.01                      06/26/07    AMEND

CARTOON ACQUISITION, INC.               DE       3.03,8.01,9.01                 06/12/07

CBRE Realty Finance Inc                          5.02                           06/29/07

CDW CORP                                IL       1.01,7.01,8.01,9.01            06/29/07

CHART INDUSTRIES INC                    DE       7.01,9.01                      07/02/07

Chase Education Loan Trust 2007-A       DE       8.01,9.01                      07/02/07

CHEESECAKE FACTORY INC                  DE       8.01,9.01                      06/28/07

Chemtura CORP                           DE       8.01,9.01                      07/02/07

CHINA AOXING PHARMACEUTICAL COMPANY,    FL       5.02                           06/27/07

China Discovery Acquisition Corp.       E9       8.01,9.01                      06/26/07    AMEND

China Junlian Integrated Surveillance   NV       1.02                           06/28/07

China Shoe Holdings, Inc.               NV       8.01                           06/21/07

CHORDIANT SOFTWARE INC                  DE       1.01                           06/29/07

CIRCUIT CITY STORES INC                 VA       5.02,5.03,9.01                 06/26/07

CITIGROUP INC                           DE       9.01                           06/28/07

Citigroup Mortgage Loan Trust 2007-AM            9.01                           05/16/07

Citigroup Mortgage Loan Trust 2007-WF            9.01                           05/16/07

CITIZENS BANCORP OF VIRGINIA INC        VA       8.01,9.01                      06/29/07

CITIZENS FINANCIAL CORP /KY/            KY       8.01,9.01                      07/02/07

CKE RESTAURANTS INC                     DE       2.02,9.01                      06/27/07

COLGATE PALMOLIVE CO                    DE       5.02                           06/29/07

COLUMBIA SPORTSWEAR CO                  OR       1.01,2.03,9.01                 06/26/07

Community Bancorp                       NV       8.01                           06/27/07

COMMUNITY WEST BANCSHARES /             CA       5.02,9.01                      07/01/07

Consolidated Communications Holdings,   DE       1.01,8.01,9.01                 07/01/07

Consolidated Communications Holdings,   DE       1.01,9.01                      07/01/07

Constellation Energy Partners LLC       DE       8.01                           06/29/07

CORUS BANKSHARES INC                    MN       8.01,9.01                      06/27/07

COVANSYS CORP                           MI       8.01                           06/27/07

CPI CORP                                DE       9.01                           06/08/07    AMEND

CRESCENT REAL ESTATE EQUITIES CO        TX       1.02,9.01                      05/24/07    AMEND

CRESCENT REAL ESTATE EQUITIES LTD PAR   DE       1.02,9.01                      05/24/07    AMEND

CROWN CASTLE INTERNATIONAL CORP         DE       7.01                           07/02/07

CROWN CRAFTS INC                        DE       8.01,9.01                      06/29/07

CTS CORP                                IN       8.01,9.01                      07/02/07

CVS CAREMARK CORP                       DE       5.02                           06/26/07

CYTOGEN CORP                            DE       1.01,9.01                      06/29/07

DATALINK CORP                           MN       2.02,9.01                      07/02/07

DCI USA, INC                            DE       4.01,9.01                      06/28/07

DCP Midstream Partners, LP              DE       1.01,2.01,3.02,7.01,9.01       07/01/07

DEVELOPERS DIVERSIFIED REALTY CORP      OH       8.01                           06/26/07

DIMECO INC                              PA       5.02,9.01                      07/02/07

Disaboom, Inc.                          CO       1.01,9.01                      06/27/07

DISCOVER CARD MASTER TRUST I            DE       1.01,9.01                      07/02/07

DOBSON COMMUNICATIONS CORP              OK       1.01,5.02,8.01,9.01            06/29/07

DOWNEY FINANCIAL CORP                   DE       5.03,9.01                      06/27/07

DOWNEY FINANCIAL CORP                   DE       1.01,8.01                      06/27/07

DTE ENERGY CO                           MI       7.01,8.01,9.01                 06/29/07

DTE ENERGY CO                           MI       5.02,8.01                      06/28/07

Dussault Apparel Inc.                            7.01,9.01                      06/25/07

EAST KANSAS AGRI ENERGY LLC             KS       8.01                           06/29/07

EDGEWATER TECHNOLOGY INC/DE/            DE       8.01,9.01                      07/02/07

EDISON INTERNATIONAL                    CA       5.02,9.01                      06/29/07

EDISON MISSION ENERGY                   DE       1.01                           06/29/07

EFOODSAFETY COM INC                     NV       4.01                           06/19/07    AMEND

ELEC COMMUNICATIONS CORP                NY       2.01,3.02,8.01,9.01            06/26/07

EMS TECHNOLOGIES INC                    GA       5.02                           06/27/07

ENDWAVE CORP                            DE       9.01                           04/19/07    AMEND

ENOVA SYSTEMS INC                       CA       5.02,9.01                      06/26/07

EQUINIX INC                             DE       2.03                           06/26/07

EQUUS TOTAL RETURN, INC.                DE       8.01,9.01                      06/29/07

EVERLAST WORLDWIDE INC                  DE       1.01,8.01,9.01                 06/29/07

EXCELSIOR LASALLE PROPERTY FUND INC              8.01                           07/01/07

EXCELSIOR PRIVATE EQUITY FUND II INC    MD       8.01                           07/02/07

EXCELSIOR VENTURE PARTNERS III LLC      DE       8.01                           07/02/07

EXPRESSJET HOLDINGS INC                 DE       5.02                           07/01/07

EXXON MOBIL CORP                        NJ       8.01                           07/02/07

FAIRCHILD CORP                          DE       2.02,9.01                      06/29/07

FEDERAL AGRICULTURAL MORTGAGE CORP               7.01,9.01                      07/02/07

Federal Home Loan Bank of Pittsburgh    PA       5.02                           06/26/07

FELLOWS ENERGY LTD                      NV       8.01                           07/02/07

FERMAVIR PHARMACEUTICALS, INC.          FL       4.01                           06/29/07

FIRST CHESTER COUNTY CORP               PA       2.03                           06/29/07

FIRST KEYSTONE FINANCIAL INC                     5.02,9.01                      06/27/07

FIRST MUTUAL BANCSHARES INC             WA       1.01,9.01                      06/28/07

FIRSTBANK CORP                          MI       8.01,9.01                      07/02/07

FNB FINANCIAL SERVICES CORP             NC       1.01,9.01                      06/28/07

FORD MOTOR CO                           DE       8.01                           07/02/07

FORTUNE BRANDS INC                      DE       7.01,9.01                      07/02/07

FRANKFORT TOWER INDUSTRIES INC          DE       8.01                           06/28/07

GALAXY ENERGY CORP                      CO       2.03,9.01                      06/29/07

GALAXY ENERGY CORP                      CO       1.01,9.01                      12/29/06    AMEND

GAMETECH INTERNATIONAL INC              DE       5.02                           04/27/07

GAMMACAN INTERNATIONAL INC              DE       8.01,9.01                      06/28/07

GASTAR EXPLORATION LTD                           7.01,9.01                      07/02/07

GateHouse Media, Inc.                   DE       8.01,9.01                      06/29/07

GENESIS BIOVENTURES INC                 NY       5.02                           06/20/07

GENESIS BIOVENTURES INC                 NY       8.01                           07/02/07

GENETHERA INC                           FL       8.01                           06/29/07

GENTA INC DE/                           DE       8.01                           06/26/07

GEVITY HR INC                           FL       7.01                           07/02/07

GOODRICH PETROLEUM CORP                 DE       2.02,9.01                      06/29/07

GP STRATEGIES CORP                      DE       5.02                           06/26/07

GREATER BAY BANCORP                     CA       8.01                           06/30/07

GREENSHIFT CORP                         DE       1.01,9.01                      06/29/07

GREENVILLE FIRST BANCSHARES INC         SC       8.01,9.01                      07/02/07

GREER BANCSHARES INC                    SC       7.01                           06/28/07

GS Auto Loan Trust 2007-1                        8.01,9.01                      06/28/07

GSC Acquisition Co                      DE       1.01,5.03,8.01,9.01            06/26/07

HALLADOR PETROLEUM CO                   CO       1.01,2.03,5.02,9.01            06/28/07

HarborView 2007-4                       DE       8.01,9.01                      06/14/07

HARTMARX CORP/DE                        DE       2.02,9.01                      06/27/07

HAYNES INTERNATIONAL INC                DE       7.01,9.01                      06/27/07

HEMACARE CORP /CA/                      CA       5.02,7.01,9.01                 06/28/07

HERCULES OFFSHORE, INC.                 DE       8.01                           07/02/07

HERTZ CORP                              DE       5.02                           07/01/07

HERTZ GLOBAL HOLDINGS INC                        5.02                           07/01/07

HIGH END VENTURES, INC.                 CO       8.01,9.01                      06/29/07

Home System                                      1.01,2.01,2.03,3.02,9.01       07/02/07

Hometown Bancorp,Inc.                   X1       1.01,3.02,8.01,9.01            06/26/07

House of Taylor Jewelry, Inc.           NV       5.02                           06/28/07

HUDSON TECHNOLOGIES INC /NY             NY       1.01,1.02,2.01,2.03,5.01,5.04, 06/26/07
					 9.01     
HUNTINGTON BANCSHARES INC/MD            MD       2.01,5.02,5.03,8.01,9.01       07/01/07

I FLOW CORP /DE/                        DE       1.01,9.01                      06/29/07

I2 TECHNOLOGIES INC                     DE       4.01,9.01                      06/27/07

ICAGEN INC                              DE       5.02,5.03,8.01,9.01            06/26/07

ICON Leasing Fund Twelve, LLC           DE       8.01                           06/28/07

IDAHO GENERAL MINES INC                 ID       5.02                           06/26/07

IMAGE ENTERTAINMENT INC                 DE       1.01,3.03,5.02,8.01,9.01       06/27/07

IMAX CORP                               A6       2.02,9.01                      06/29/07

INGRAM MICRO INC                        DE       7.01,9.01                      07/02/07

InPlay Technologies, Inc.               NV       5.02,9.01                      06/27/07

INTEGRITY BANCSHARES INC                GA       2.06,9.01                      06/29/07

Intellect Neurosciences, Inc.                    5.02,9.01                      06/26/07

INTER TEL (DELAWARE), INC               DE       8.01,9.01                      07/02/07

INTERDIGITAL COMMUNICATIONS CORP        PA       1.01,2.03,3.03,5.02,5.03,9.01  07/02/07

INTERNATIONAL RECTIFIER CORP /DE/       DE       1.01,5.02,7.01,9.01            06/27/07

INTERSTATE BAKERIES CORP/DE/            DE       7.01                           06/29/07

INVENTIV HEALTH INC                     DE       1.01,3.02,7.01,9.01            06/26/07

INVERNESS MEDICAL INNOVATIONS INC       DE       1.01,1.02,2.01,2.03,8.01,9.01  06/26/07

IPSCO INC                                        7.01,9.01                      07/02/07

ISTAR FINANCIAL INC                     MD       1.01,2.03,9.01                 06/26/07

ITT CORP                                IN       5.02,9.01                      07/01/07

J.P. Morgan Mortgage Acquisition Trus   DE       8.01,9.01                      07/02/07

JCM PARTNERS LLC                        DE       8.01                           06/28/07

JEFFERSONVILLE BANCORP                  NY       5.02                           06/30/07

JL HALSEY CORP                                   5.02,7.01,9.01                 06/26/07

KBS Real Estate Investment Trust, Inc   MD       1.01,2.01                      06/26/07

KINDRED HEALTHCARE, INC                 DE       8.01,9.01                      06/29/07

KMA GLOBAL SOLUTIONS INTERNATIONAL IN            5.02                           07/02/07

LADENBURG THALMANN FINANCIAL SERVICES   FL       1.01,3.02,9.01                 02/13/07    AMEND

LECROY CORP                             DE       2.02,9.01                      07/02/07

Lincoln Park Bancorp                             5.02,9.01                      06/28/07

LINN ENERGY, LLC                        DE       1.01,3.02,9.01                 06/29/07

LITFUNDING CORP                         NV       5.02                           06/27/07

LITHIA MOTORS INC                       OR       2.02,9.01                      07/02/07

Macquarie Infrastructure CO LLC         DE       1.01,8.01,9.01                 06/28/07

MAINE & MARITIMES CORP                  ME       8.01                           07/02/07

MANHATTAN PHARMACEUTICALS INC           DE       1.01,9.01                      06/26/07

MANOR CARE INC                          DE       1.01,8.01,9.01                 07/02/07

MARSHALL & ILSLEY CORP/WI/              WI       8.01,9.01                      07/02/07

MARVELL TECHNOLOGY GROUP LTD            D0       9.01                           11/08/06    AMEND

MASCO CORP /DE/                         DE       5.02                           07/01/07

MAX CAPITAL GROUP LTD.                           1.01                           06/26/07

MAXYGEN INC                             DE       8.01,9.01                      07/02/07

MAYFAIR MINING & MINERALS INC           NV       5.02,9.01                      06/27/07

MB FINANCIAL INC     /MD                MD       8.01,9.01                      06/29/07

MCCORMICK & CO INC                      MD       5.02,5.03,9.01                 06/26/07

MCMORAN EXPLORATION CO /DE/             DE       8.01,9.01                      07/02/07

MEDAREX INC                             NJ       5.02                           05/16/07    AMEND

MEDecision, Inc.                        PA       2.02,9.01                      07/02/07

MEDICINES CO /DE                        DE       2.02                           07/02/07

MEDICINES CO /DE                        DE       7.01                           07/02/07

MEDIVATION, INC.                        DE       8.01                           06/14/07

MEDIWARE INFORMATION SYSTEMS INC        NY       5.02,9.01                      06/26/07

MERRILL LYNCH & CO INC                  DE       5.02,9.01                      07/01/07

MFA MORTGAGE INVESTMENTS                MD       7.01,9.01                      07/02/07

MICHIGAN CONSOLIDATED GAS CO /MI/       MI       5.02,9.01                      06/28/07

MICRO COMPONENT TECHNOLOGY INC          MN       1.01                           06/26/07

MIDAMERICAN ENERGY CO                   IA       8.01,9.01                      06/26/07

MIDDLEBY CORP                           DE       7.01,9.01                      06/14/07

MIDWEST BANC HOLDINGS INC               DE       1.01,7.01,9.01                 06/26/07

MIDWEST GENERATION LLC                  DE       1.01                           06/29/07

Modern City Entertainment Inc.          WA       4.01,9.01                      06/01/07    AMEND

Molecular Insight Pharmaceuticals, In   MA       1.01,9.01                      06/27/07

MONMOUTH REAL ESTATE INVESTMENT CORP    MD       7.01,9.01                      07/02/07

MOVE INC                                DE       5.02,9.01                      06/26/07

MOVIE GALLERY INC                       DE       8.01,9.01                      07/02/07

MRV COMMUNICATIONS INC                  DE       1.01,2.01,2.02,2.03,3.02,8.01, 06/26/07
					 9.01
NANOPHASE TECHNOLOGIES CORPORATION      IL       1.01,8.01,9.01                 06/29/07

NATIONAL MENTOR HOLDINGS, INC.          DE       7.01,9.01                      06/29/07

NATIONAL PENN BANCSHARES INC            PA       1.01,9.01                      07/02/07

Nayna Networks, Inc.                    WY       5.02                           06/26/07

NEENAH FOUNDRY CO                       WI       5.02,8.01,9.01                 06/29/07

Neuro-Hitech, Inc.                      DE       5.02                           06/26/07

NEWPOWER HOLDINGS INC                   DE       8.01,9.01                      06/25/07

NIKE INC                                OR       2.02,9.01                      07/02/07

NORFOLK SOUTHERN CORP                   VA       5.02,9.01                      07/02/07

NORTH AMERICAN TECHNOLOGIES GROUP INC            1.01,2.03,9.01                 06/28/07

NORTH PITTSBURGH SYSTEMS INC            PA       8.01,9.01                      07/01/07

NORTHERN OIL & GAS, INC.                         1.01,9.01                      06/26/07

Northstar Neuroscience, Inc.            WA       5.02,9.01                      06/29/07

NOVA BIOSOURCE FUELS, INC.              NV       1.01,5.02,5.03,7.01,9.01       06/26/07

NYMAGIC INC                             NY       8.01,9.01                      06/29/07

OI CORP                                 OK       4.01,9.01                      06/26/07

OIL STATES INTERNATIONAL, INC           DE       7.01                           07/02/07

ONEOK Partners LP                       DE       7.01,9.01                      07/02/07

P&F INDUSTRIES INC                      DE       1.01,9.01                      06/29/07

PARALLEL PETROLEUM CORP                 DE       5.02                           06/26/07

Paramount Acquisition Corp              DE       8.01,9.01                      07/02/07    AMEND

PAREXEL INTERNATIONAL CORP              MA       8.01                           06/29/07

PARLUX FRAGRANCES INC                   DE       2.02,9.01                      06/29/07

PATRIOT INVESTMENT CORP                 NV       1.01,2.01,3.02,5.01,5.02,5.06, 06/26/07
					 9.01
PENFORD CORP                            WA       2.02,9.01                      06/28/07

PENSKE AUTOMOTIVE GROUP, INC.           DE       5.02,8.01,9.01                 07/02/07

PEP BOYS MANNY MOE & JACK               PA       1.01,9.01                      06/29/07

PERFORMANCE CAPITAL MANAGEMENT LLC      CA       2.03                           06/28/07

PetroHunter Energy Corp                 MD       1.01,7.01,9.01                 12/29/06    AMEND

PetroSouth Energy Corp.                          3.02                           06/25/07

PHH CORP                                MD       5.04,9.01                      07/02/07

PHILADELPHIA CONSOLIDATED HOLDING COR   PA       1.01                           06/29/07

PHOTOMEDEX INC                          DE       5.02,5.03,9.01                 06/26/07

PINNACLE AIRLINES CORP                  DE       8.01                           06/29/07

PLANETLINK COMMUNICATIONS INC           GA       5.03,9.01                      06/29/07

PLANETOUT INC                           DE       8.01,9.01                      06/29/07

POWER 3 MEDICAL PRODUCTS INC            NY       4.02,9.01                      06/26/07

PRICESMART INC                          DE       2.02,9.01                      07/02/07

PRO PHARMACEUTICALS INC                 NV       1.02,9.01                      06/29/07

PROGRESS ENERGY INC                     NC       1.01,1.02                      06/29/07

PROTECTIVE LIFE INSURANCE CO            TN       9.01                           06/28/07

PROVIDENT FINANCIAL HOLDINGS INC        DE       1.01,9.01                      06/29/07

PUREDEPTH, INC.                         CO       5.02,9.01                      06/26/07

QUAKER CHEMICAL CORP                    PA       5.02,9.01                      06/28/07

RAIT Financial Trust                    MD       1.01,5.03,8.01,9.01            06/28/07

RANCHER ENERGY CORP.                    NV       2.01,9.01                      12/22/06    AMEND

Rand Logistics, Inc.                    DE       7.01,9.01                      06/29/07

Rand Logistics, Inc.                    DE       7.01,9.01                      07/02/07

RAYMOND JAMES FINANCIAL INC             FL       5.03,9.01                      06/28/07

REDDY ICE HOLDINGS INC                  DE       1.01,8.01,9.01                 07/02/07

REFLECT SCIENTIFIC INC                  UT       7.01,9.01                      06/29/07

Resource Capital Corp.                  MD       8.01                           07/02/07

REX STORES CORP                         DE       8.01                           07/01/07

ROCKWELL AUTOMATION INC                 DE       8.01,9.01                      07/02/07

ROHM & HAAS CO                          DE       2.02                           07/02/07

ROYAL GOLD INC                          DE       8.01,9.01                      06/28/07

SAN HOLDINGS INC                        CO       8.01,9.01                      06/29/07

Sara Lee Corp                           MD       5.02                           06/29/07

SATELLITE SECURITY CORP                 NV       1.01,1.02,9.01                 06/29/07

SAVE THE WORLD AIR INC                  NV       1.01,9.01                      06/26/07

SCHIMATIC CASH TRANSACTIONS NETWORK C   FL       5.02,9.01                      07/02/07

SCHOOL SPECIALTY INC                    WI       8.01                           06/28/07

SCHULMAN A INC                          DE       2.02,5.03,7.01,9.01            06/28/07

Securus Technologies, Inc.              DE       2.01                           06/29/07

SENTRA CONSULTING CORP                           1.01,9.01                      06/26/07

SHARPER IMAGE CORP                      DE       5.02,5.03                      07/02/07

SHARPS COMPLIANCE CORP                  DE       5.02,9.01                      06/28/07

SIERRA HEALTH SERVICES INC              NV       8.01                           06/27/07

SILICON LABORATORIES INC                DE       5.02,9.01                      07/02/07

SIRICOMM INC                            DE       1.01,3.02,9.01                 06/26/07

SOUTH FINANCIAL GROUP INC               SC       7.01                           07/02/07

SOUTH SEA ENERGY CORP.                           8.01                           07/01/07

SOUTHERN CALIFORNIA EDISON CO           CA       5.02,9.01                      06/29/07

SOUTHERN STAR CENTRAL CORP              DE       7.01                           07/02/07

Southern Trust Securities Holding Cor            8.01                           06/29/07

SPATIALIGHT INC                         NY       8.01                           06/28/07

Spectra Energy Partners, LP             DE       1.01,7.01,9.01                 06/26/07

SPHERIX INC                             DE       1.01,5.02,9.01                 06/25/07

SPIRIT FINANCE CORP                              8.01,9.01                      07/02/07

SPORT SUPPLY GROUP, INC.                DE       1.01,5.03,7.01,9.01            06/28/07

ST JUDE MEDICAL INC                     MN       1.01,8.01                      06/26/07

STAPLES INC                             DE       5.02,9.01                      07/02/07

STATE STREET CORP                       MA       8.01,9.01                      07/02/07

STERLING BANCSHARES INC                 TX       5.02,9.01                      06/29/07

STILLWATER MINING CO /DE/               DE       8.01,9.01                      06/29/07

STILLWATER MINING CO /DE/               DE       8.01,9.01                      07/02/07

STONE ENERGY CORP                       DE       1.01,2.01,5.02,7.01,8.01,9.01  06/28/07

Surfect Holdings, Inc                   NV       5.02                           06/26/07

SURMODICS INC                           MN       1.01,9.01                      06/26/07

SYMYX TECHNOLOGIES INC                  DE       5.02,5.03,9.01                 06/26/07

TD AMERITRADE HOLDING CORP              DE       8.01                           07/02/07

Texas Competitive Electric Holdings C   TX       8.01                           06/29/07

THERMOENERGY CORP                       AK       7.01,9.01                      07/02/07

THOMAS & BETTS CORP                     TN       1.01,8.01,9.01                 06/29/07

TOUSA INC                               DE       1.01,5.02,8.01,9.01            06/26/07

TRANSWITCH CORP /DE                     DE       7.01,9.01                      06/29/07

TRC COMPANIES INC /DE/                  DE       2.02,9.01                      07/02/07

TRI VALLEY CORP                         DE       5.02                           07/01/07

TRINITY INDUSTRIES INC                  DE       7.01,9.01                      06/28/07

TRUMP ENTERTAINMENT RESORTS, INC.       DE       5.02,8.01,9.01                 06/26/07

U S ENERGY SYSTEMS INC                  DE       5.02,9.01                      06/29/07

U.S. Shipping Partners L.P.             DE       8.01,9.01                      07/02/07

UAP HOLDING CORP                        DE       2.02,9.01                      07/02/07

UMH PROPERTIES, INC.                    MD       7.01,9.01                      07/02/07

UMPQUA HOLDINGS CORP                    OR       7.01,9.01                      07/02/07

UNITED BANCORP INC /OH/                 OH       8.01,9.01                      07/02/07

United Community Bancorp                X1       5.02,5.03,9.01                 06/30/07

UNITED WESTERN BANCORP INC              CO       1.01,2.03,9.01                 06/29/07

UNITRIN INC                             DE       8.01,9.01                      06/29/07

Uranium Hunter CORP                     NV       1.01,9.01                      06/26/07

UTEK CORP                                        8.01,9.01                      06/28/07

VALENCE TECHNOLOGY INC                  DE       3.01,8.01,9.01                 06/27/07

VELOCITY ASSET MANAGEMENT INC           DE       1.01,3.02,8.01                 06/29/07

VERSO TECHNOLOGIES INC                  MN       3.01,3.02,9.01                 06/26/07

VIACELL INC                                      5.02,9.01                      06/29/07

VIKING SYSTEMS INC                      DE       8.01                           06/30/07

VINEYARD NATIONAL BANCORP               CA       5.02                           07/02/07

VISHAY INTERTECHNOLOGY INC              DE       8.01,9.01                      07/02/07

Voyager Learning CO                     DE       5.03,8.01,9.01                 06/26/07

WAKO LOGISTICS GROUP INC                         8.01                           06/29/07

Watson Wyatt Worldwide, Inc.            DE       2.03                           06/26/07

WCA WASTE CORP                                   1.01,2.01,2.03,7.01,9.01       07/02/07

WELLS FARGO & CO/MN                     DE       5.02,9.01                      06/26/07

WGNB CORP                               GA       8.01                           06/29/07

WHEELING PITTSBURGH CORP /DE/           DE       8.01,9.01                      06/29/07

WHITNEY INFORMATION NETWORK INC         CO       5.02,8.01,9.01                 06/15/07

WILLAMETTE VALLEY VINEYARDS INC         OR       5.02,9.01                      06/29/07

WORLD AIR HOLDINGS, INC.                         1.01,8.01,9.01                 06/30/07

WORLDWIDE STRATEGIES INC                NV       1.01,9.01                      06/28/07

XVARIANT INC                            NV       5.01,5.02,5.03,8.01,9.01       04/24/07    AMEND

ZULU ENERGY CORP.                       CO       5.02,9.01                      06/29/07

ZYMOGENETICS INC                        WA       5.02,9.01                      07/01/07