SEC NEWS DIGEST


   Issue 2007-50                                         March 15, 2007



   COMMISSION ANNOUNCEMENTS


   JOAN LOIZEAUX NAMED ASSOCIATE GENERAL COUNSEL FOR ADJUDICATION

   The Commission announced today the selection of Joan  L.  Loizeaux  to
   serve as Associate General Counsel for Adjudication.

   Ms. Loizeaux is currently serving as the Principal  Assistant  General
   Counsel for Adjudication. Ms. Loizeaux  has  been  at  the  Commission
   since 1992 and before that was a partner at Hogan & Hartson, a partner
   at Reed Smith Shaw & McClay, and an Assistant General Counsel  at  the
   Commodity Futures Trading Commission.

   Brian Cartwright, SEC General  Counsel,  said,  "Joan  brings  to  our
   office a wealth of adjudicatory experience as well as  the  background
   and experience necessary to assist in the management of the Office  of
   the General Counsel. She has extensive experience  in  securities  law
   and advising the Commission regarding appeals of decisions  issued  by
   administrative law judges and by self-regulatory organizations. She is
   highly regarded throughout  the  Commission  and  her  combination  of
   expertise, intellect and judgment makes her exceptionally qualified to
   serve in this position."

   Ms. Loizeaux said, "I am very honored  by  this  appointment.  I  look
   forward to the opportunity  to  work  with  the  Commission  to  serve
   investors and the public interest. I am lucky  to  work  with  such  a
   talented group of attorneys and staff."

   Ms Loizeaux received her J.D. from the UCLA School of Law in 1972. She
   received her A.B., magna cum laude, from Occidental  College  in  1968
   and is a member of Phi Beta Kappa. She will succeed  Anne  Chafer  who
   retired from the Commission in September. Ms. Loizeaux is married  and
   has one son. (Press Rel. 2007-43)

   COMMISSION ANNOUNCES ADDITIONAL SPEAKER AND  PANELISTS  FOR  MARCH  19
   ROUNDTABLE: CREATING INTERACTIVE DATA TO SERVE INVESTORS

   The Corporate Library CEO Richard Bennett to Address Event

   The Securities  and  Exchange  Commission  announced  today  panelists
   participating in the March 19 SEC roundtable on the use of interactive
   data by public companies and mutual funds to  improve  disclosure  for
   individual investors. The Commission also  announced  that,  following
   the panel  discussion,  Richard  A.  Bennett,  CEO  of  The  Corporate
   Library, will discuss the role that  interactive  data  will  play  in
   supporting good governance at public companies.

   The roundtable will begin at 10:00 a.m. with brief remarks by Chairman
   Cox, followed by an opening address by John J. Brennan,  Chairman  and
   CEO of the Vanguard Group. Mr. Brennan  is  expected  to  discuss  how
   interactive data will allow investors to  easily  gather  and  compare
   mutual fund risk and return information that might otherwise be buried
   within disclosure documents.

   Following Mr. Brennan's  remarks,  John  W.  White,  Director  of  the
   Commission's Division of Corporation Finance, will discuss the use  of
   interactive data to create better disclosure documents.

   The roundtable will also feature a panel discussion on  the  benefits,
   including potential cost savings, of preparing financial reports using
   interactive data written in a computer language called XBRL. Panelists
   will  include  executives  at  public  companies  currently  providing
   investors with interactive data on a test basis as part of  the  SEC's
   voluntary filing program. The panel will be moderated by Chicago  Sun-
   Times  personal  finance  columnist  Terry  Savage  and  feature   the
   following panelists:

   Rob Blake, Vice President, Domain and Taxonomies, XBRL US, Inc.

   James Cinquegrana, IT Team Leader, General Electric Company

   Elmer H. Huh, Senior Vice President, Enterprise Valuation Group, Fixed
   Income Department, Lehman Brothers Inc.

   Thomas D. Jacob, Financial Manager, External Reporting, 3M Company

   K. R. Kent, Vice Chairman and  Chief  Financial  Officer,  Ford  Motor
   Credit Company

   Clare O'Leary, Director of Special Projects, Pfizer Inc.

   Patsy J. Ramsey, Director of  External  Reporting,  The  Dow  Chemical
   Company

   Nicholas M. Rolli, Vice President, Investor  Relations  and  Financial
   Communications, Altria Corporate Services, Inc.

   Lawrence J. Salva, Senior Vice President, Chief Accounting Officer and
   Controller, Comcast Corporation

   Andrea Stegall, Vice  President  -  Corporate  Governance  Compliance,
   South Financial Group, Inc.

   Harold I. Zeidman, Partner,  Department  of  Professional  Practice  -
   Audit and Risk, KPMG LLP

   The roundtable will be held in  the  Auditorium  at  the  Commission's
   headquarters at 100 F Street, N.E., Washington, D.C., from 10:00  a.m.
   to noon. The roundtable will be open to the public with seating  on  a
   first-come, first-served basis. Doors will open at 9:30 a.m.  Visitors
   will  be  subject  to  security  checks.  Materials  related  to   the
   roundtable,  including   the   day's   agenda,   are   accessible   at
   http://www.sec.gov/spotlight/xbrl.htm. Real time  and  archived  audio
   and video webcasts will be accessible at http://www.sec.gov.

   The  Commission  welcomes  feedback  on  any  aspect  of  the  use  of
   interactive data. The information that is submitted will  become  part
   of the public record of the roundtable. Submissions to the  Commission
   may  be  provided  by  any  of  the  following   methods:   Electronic
   submissions:

   Use    the    Commission's     Internet     submission     form     at
   www.sec.gov/news/press.shtml or

   Send an e-mail to rule-comments@sec.gov. Please include File Number 4-
   515 on the subject line.

   Paper submissions:

   Send paper submissions in triplicate to Nancy  M.  Morris,  Secretary,
   Securities and Exchange Commission, 100 F  Street,  N.E.,  Washington,
   D.C. 20549-1090.

   All submissions should refer to File Number 4-515.  This  file  number
   should be included on the subject line if  e-mail  is  used.  To  help
   process and review your submissions more efficiently, please use  only
   one  method.  The  Commission  will  post  all  submissions   on   the
   Commission's Internet  Web  site  at  http://www.sec.gov/news/press/4-
   515.shtml.

   Please note that all  submissions  received  will  be  posted  without
   change; the SEC does not edit personal  identifying  information  from
   submissions. You should submit only information that you wish to  make
   available publicly. (Press Rel. 2007-44)


   ENFORCEMENT PROCEEDINGS


   SEC SETTLES WITH FORMER RAYTHEON OFFICERS FOR IMPROPER DISCLOSURE  AND
   ACCOUNTING PRACTICES

   Former CFO, Controller, and Subsidiary CFO  Agree  To  Pay  Over  $1.5
   Million in Disgorgement and Penalties

   The  Commission  announced  today  that  it  has  instituted   settled
   enforcement proceedings against three  former  financial  officers  of
   Raytheon Company and one of its subsidiaries.  The  SEC  charged  that
   they were each involved in or aware  of  certain  improper  accounting
   practices that operated as  a  fraud  by  failing  to  adequately  and
   accurately disclose the deteriorating financial results  and  business
   of Raytheon's commercial aircraft manufacturing  subsidiary.  The  SEC
   also charged that each officer was involved in  or  aware  of  certain
   false and misleading disclosures in Raytheon's periodic reports.

   Named in the SEC's enforcement actions were  Franklyn  A.  Caine,  the
   former CFO of Raytheon, Edward S. Pliner, Raytheon's former Controller
   and former lead auditor, and James E. Gray, the former CFO of Raytheon
   Aircraft  Company  (RAC).  Without  admitting  or  denying  the  SEC's
   allegations or findings, Caine, Pliner, and Gray agreed  to  pay  more
   than $1.5 million combined to settle the Commission's charges.

   According to the allegations in SEC's complaints filed  today  in  the
   U.S. District Court for the District of Columbia:

   *	Between 1997 and 1999, Raytheon  improperly  recognized  revenue  on
   RAC's sale of  unfinished  aircraft  through  "bill  and  hold"  sales
   transactions that did not comply with  Generally  Accepted  Accounting
   Principles. These practices resulted  in  material  overstatements  of
   RAC's reported annual net sales revenue and operating income  in  1997
   and 1998, enabling both RAC and Raytheon to meet certain internal  and
   external earnings targets. According to the SEC, Gray  was  personally
   involved in these premature revenue recognition practices, and  Pliner
   was aware of them as the company's lead outside auditor.

   *	Between 1997 and 2001, there were certain  improper  disclosure  and
   accounting practices at Raytheon related to  RAC's  commuter  aircraft
   business,  including  the  failure  to  adequately  disclose  in   the
   company's periodic reports material risks, trends,  and  uncertainties
   associated  with  the  deterioration  of  that  business  line.  These
   practices resulted in the failure to recognize between $67 million and
   $240 million in losses that were inherent in a planned "soft  landing"
   of the commuter aircraft line  at  year-end  2000,  which  would  have
   reduced Raytheon's 2000 profit before taxes by 8 to 27 percent.  These
   losses were instead improperly taken during the third quarter of 2001,
   when Raytheon recorded a $693 million charge related to  its  commuter
   assets after September 11, 2001. Given the  charge  that  should  have
   been taken at year-end 2000, Raytheon's third  quarter  2001  commuter
   loss provision was overstated by 10 to 53 percent.  According  to  the
   SEC, as the company's CFO, Caine was personally involved in and  aware
   of  these  practices  throughout  2000  and  2001.  In  addition,   as
   Raytheon's lead auditor between 1997 and 1999, and  as  the  company's
   Controller in 2000 and 2001, Pliner was aware of and later  personally
   involved in these improper practices.

   In an Administrative Order issued today, the SEC  found  that,  during
   2000 and 2001, Caine violated Sections 17(a)(2) and  17(a)(3)  of  the
   Securities Act of 1933 and caused Raytheon's  violations  of  Sections
   13(a) and 13(b)(2)(A) and 13(b)(2)(B) of the Securities  Exchange  Act
   of 1934, and Exchange Act Rules 12b-20,  13a-1,  13a-13,  and  13b2-1.
   Caine was ordered to cease and desist from committing or  causing  the
   violations  charged  as  well  as  any  future  violations  of   these
   provisions. Caine also consented to the entry of a final  judgment  in
   the related civil action for the purposes of awarding  civil  monetary
   penalties and disgorgement. As part of the settlement, Caine consented
   to pay $706,072 in disgorgement of certain  past  bonus  amounts  plus
   pre-judgment interest, and a $125,000 civil penalty.

   In addition, Pliner consented to the entry of  a  court  order,  which
   permanently enjoins him from violating Sections 17(a)(2) and  17(a)(3)
   of the Securities Act and  from  aiding  and  abetting  violations  of
   Sections 13(a) and 13(b)(2)(A) and 13(b)(2)(B) of  the  Exchange  Act,
   and Exchange Act Rules 12b-20, 13a-1, 13a-13, and 13b2-1.  Pliner  was
   ordered to pay $415,042 in disgorgement of certain past bonus  amounts
   plus pre-judgment interest, and a $150,000 civil penalty. Pliner  also
   consented to the entry of a Commission order that  will  suspend  him,
   based on entry of the injunction in the  related  civil  action,  from
   appearing and practicing before the Commission as  an  accountant  for
   three years pursuant to Rule 102(e)(3) of the  Commission's  Rules  of
   Practice.

   Finally,  Gray  consented  to  the  entry  of  a  court  order,  which
   permanently enjoins him from violating Sections 17(a)(2) and  17(a)(3)
   of the Securities Act and  from  aiding  and  abetting  violations  of
   Sections 13(a) and 13(b)(2)(A) and 13(b)(2)(B) of  the  Exchange  Act,
   and Exchange Act Rules 12b-20, 13a-1, 13a-13,  and  13b2-1.  Gray  was
   also ordered to pay disgorgement of certain  past  bonus  amounts  and
   pre-judgment interest in the total amount of $105,753.

   For additional information  concerning  this  matter,  see  Litigation
   Release No. LR-19747 (June 28,  2006)  and  Administrative  Proceeding
   Release No. 33-8715 (June 28, 2006). [SEC v. Franklyn A. Caine,  Civil
   Action No. 07-CV-00494 (GK) D.D.C.; SEC v.  Edward  S.  Pliner,  Civil
   Action No. 07-CV-00495 (GK) D.D.C.; SEC v. James E. Gray, Civil Action
   No. 07-CV-00496 (GK) D.D.C.] (LR-20041; AAE Rel. 2577); Administrative
   Proceeding - (Rels. 33-8790; 34-55476; AAE  Rel.  2578;  File  No.  3-
   12592)


   SELF-REGULATORY ORGANIZATIONS


   APPROVAL OF PROPOSED RULE CHANGES

   The Commission  granted  approval  to  a  proposed  rule  change  (SR-
   NYSEArca-2006-51) submitted by NYSE Arca  relating  to  amendments  to
   registration rules of NYSE Arca Equities, Inc. Publication is expected
   in the Federal Register during the week of March 19. (Rel. 34-55446)

   The Commission  granted  approval  to  a  proposed  rule  change  (SR-
   NYSEArca-2006-50) submitted by NYSE Arca  relating  to  amendments  to
   registration rules of NYSE Arca Equities, Inc. Publication is expected
   in the Federal Register during the week of March 19. (Rel. 34-55447)

   The Commission  approved  a  proposed  rule  change  (SR-Amex-2007-08)
   submitted by the American Stock Exchange to establish a Passive  Price
   Improvement order for Specialists and Registered Traders.  Publication
   is expected in the Federal Register during the week of March 19. (Rel.
   34-55464)

   IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES

   A proposed rule change (SR-BSE-2007-11)  filed  by  the  Boston  Stock
   Exchange to amend the existing  fee  schedules  has  become  effective
   under Section 19(b)(3)(A) of the Act. Publication is expected  in  the
   Federal Register during the week of March 19. (Rel. 34-55450)

   A proposed rule change (SR-Amex-2007-28) filed by the  American  Stock
   Exchange relating to  transaction  charges  for  equities,  ETFs,  and
   Nasdaq UTP securities has become  immediately  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
   March 19. (Rel. 34-55459)

   A proposed rule change (SR-Amex-2007-30) filed by the  American  Stock
   Exchange relating to transaction charges for  equities  and  ETFs  has
   become immediately 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 March 19. (Rel. 34-55460)

   A proposed  rule  change  (SR-NASD-2007-013)  filed  by  the  National
   Association of Securities Dealers relating  to  portfolio  margin  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 March 19. (Rel. 34-55471)


   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>.


SB-2    K-Care Nutritional Products Inc., UNIT D - 1275 EAST 27TH STREET, 
        NORTH VANCOUVER, A1, V7J1S5, 6049860016 - 
        2,115,500 ($211,550.00) Equity, (File 333-141271 - Mar. 14) (BR. 02)

S-8     Switch & Data Facilities Company, Inc., 1715 NORTH WESTSHORE BOULEVARD, 
        SUITE 650, TAMPA, FL, 33607, 813-207-7700 - 0 ($74,107,629.68) Equity, 
        (File 333-141272 - Mar. 14) (BR. 11B)

S-1     Polypore International, Inc., (704) 588-5310 - 
        0 ($362,250,000.00) Equity, (File 333-141273 - Mar. 14) (BR. 06A)

S-1     Houston Wire & Cable CO, 10201 NORTH LOOP EAST, HOUSTON, TX, 77029, 
        (713) 609-2100 - 0 ($163,627,750.00) Equity, (File 333-141274 - 
        Mar. 14) (BR. 10)

S-8     KNOT INC, 462 BROADWAY 6TH FLOOR, NEW YORK, NY, 10013, 2122198555 - 
        1,235,318 ($28,548,199.00) Equity, (File 333-141275 - Mar. 14) (BR. 02B)

S-8     DREW INDUSTRIES INC, 200 MAMARONECK AVE, WHITE PLAINS, NY, 10601, 
        9144289098 - 600,000 ($16,953,000.00) Equity, (File 333-141276 - 
        Mar. 14) (BR. 05A)

S-8     PANACOS PHARMACEUTICALS, INC., 134 COOLIDGE AVE, WATERTOWN, MA, 02472, 
        617-926-1551 - 3,025,000 ($12,430,832.00) Equity, (File 333-141277 - 
        Mar. 14) (BR. 01C)

S-8     PNM RESOURCES INC, ALVARADO SQUARE, NEW MEXICO, ALBUQUERQUE, NM, 87158, 
        5052412700 - 0 ($3,000,000.00) Equity, (File 333-141281 - Mar. 14) 
        (BR. 02A)

S-8     PNM RESOURCES INC, ALVARADO SQUARE, NEW MEXICO, ALBUQUERQUE, NM, 87158, 
        5052412700 - 75,000 ($22,265,000.00) Equity, (File 333-141282 - 
        Mar. 14) (BR. 02A)

S-8     FOXHOLLOW TECHNOLOGIES, INC., 740 BAY ROAD, REDWOOD CITY, CA, 
        94063-2469, 650-421-8400 - 2,056,539 ($40,972,134.50) Equity, 
        (File 333-141285 - Mar. 14) (BR. 10B)

S-4     HSW International, Inc., 3350 PEACHTREE ROAD, SUITE 1500, ATLANTA, GA, 
        30326, (404) 364-5823 - 0 ($146,659,858.29) Equity, (File 333-141286 - 
        Mar. 14) (BR. 11)

S-8     MAXYGEN INC, 515 GALVESTON DRIVE, REDWOOD CITY, CA, 94063, 6502985300 - 
        0 ($7,233,321.60) Equity, (File 333-141287 - Mar. 14) (BR. 01B)

SB-2    Mar Ked Mineral Exploration, Inc., 555 JERVIS STREET, SUITE 1602, 
        VANCOUVER, A1, V6E 1N1, 604-647-0630 - 5,900,000 ($295,000.00) Equity, 
        (File 333-141288 - Mar. 14) (BR. )

S-1     Beneficial Mutual Bancorp Inc, 510 WALNUT STREET, PHILADELPHIA, PA, 
        19106, 215-864-6000 - 0 ($364,399,750.00) Equity, (File 333-141289 - 
        Mar. 14) (BR. )

F-3D    FORDING CANADIAN COAL TRUST, SUITE 1000, 205-9TH AVE SE, CALGARY, A0, 
        T2G 0R4, 10,000,000 ($219,500,000.00) Equity, (File 333-141290 - 
        Mar. 14) (BR. 04B)

S-8     RAPTOR NETWORKS TECHNOLOGY INC, 1241 E. DYER ROAD, SUITE 150, 
        SANTA ANA, CA, 92705, (949) 623-9300 - 
        1,275,000 ($1,275,000.00) Equity, (File 333-141291 - Mar. 14) (BR. 03B)

F-6     eTelecare Global Solutions, Inc., 31ST FLOOR CYBERONE BUILDING, 
        EASTWOOD CITY, CYBERPARK BAGUMBAYAN, QUEZON CITY METRO MANILA, R6, 
        1110, 6329165670 - 100,000,000 ($5,000,000.00) Equity, 
        (File 333-141293 - Mar. 14) (BR. 08)

S-3     EURONET WORLDWIDE INC, HORVAT UTCA 14-24, BUDAPEST, K5, 1027, 
        36-1-224-1000 - 6,374,528 ($166,853,270.40) Equity, (File 333-141294 - 
        Mar. 14) (BR. 11C)

S-3     ENDWAVE CORP, 130 BAYTECH DRIVE, SAN JOSE, CA, 95134, (408)522-3100 - 
        3,000,000 ($37,500,000.00) Equity, (File 333-141295 - Mar. 14) (BR. 11C)

S-8     MICRON ENVIRO SYSTEMS INC, 789 WEST PENDER ST, SUITE 1250, 
        VANCOUVER BC, A1, V6C 1H2, 6046466903 - 
        10,000,000 ($655,000.00) Equity, (File 333-141297 - Mar. 14) (BR. 04A)

S-8     POLO RALPH LAUREN CORP, 650 MADISON AVENUE, NEW YORK, NY, 10022, 
        2123187000 - 6,000,000 ($513,000,000.00) Equity, (File 333-141298 - 
        Mar. 14) (BR. 02C)

S-8     Spirit AeroSystems Holdings, Inc., 3801 SOUTH OLIVER, WICHITA, KS, 
        67210, (316) 526-1100 - 0 ($138,425,591.92) Equity, (File 333-141299 - 
        Mar. 14) (BR. 05C)

S-3ASR  CHATTEM INC, 1715 W 38TH ST, CHATTANOOGA, TN, 37409, 4238214571 - 
        0 ($125,000,000.00) Debt Convertible into Equity, (File 333-141300 - 
        Mar. 14) (BR. 01A)

S-4     CONAGRA FOODS INC /DE/, ONE CONAGRA DR, OMAHA, NE, 68102, 4025954000 - 
        0 ($499,999,000.00) Non-Convertible Debt, (File 333-141301 - Mar. 14) 
        (BR. 04A)

S-3ASR  DELTA PETROLEUM CORP/CO, 370 SEVENTEENTH STREET, SUITE 4300, DENVER, 
        CO, 80202, 3032939133 - 0 ($13,820,820.00) Equity, 
        0 ($0.00) Unallocated (Universal) Shelf, (File 333-141303 - Mar. 14) 
        (BR. 04A)


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

21ST CENTURY INSURANCE GROUP            CA       5.02                           03/08/07

310 HOLDINGS, INC.                      NV       8.01,9.01                      03/14/07

ACCREDITED HOME LENDERS HOLDING CO      DE       8.01,9.01                      03/12/07

ACCURIDE CORP                           DE       1.01,9.01                      03/13/07

Aces Wired Inc                          NV       8.01                           03/08/07

Aces Wired Inc                          NV       1.01,5.02,9.01                 03/08/07

ADAMS GOLF INC                          DE       2.02,9.01                      03/14/07

ADUDDELL INDUSTRIES INC                 CO       2.01,9.01                      03/08/07

ADVANCED ANALOGIC TECHNOLOGIES INC      DE       5.02                           03/08/07

Affinity Group Holding, Inc.            DE       8.01,9.01                      03/09/07

AFFINITY GROUP INC                      DE       8.01,9.01                      03/09/07

AFFORDABLE RESIDENTIAL COMMUNITIES IN   MD       8.01,9.01                      03/14/07

AFP IMAGING CORP                        NY       1.01,9.01                      03/14/07

Agassiz Energy, LLC                     MN       2.03                           03/09/07

Agfeed Industries, Inc                  NV       8.01,9.01                      03/14/07

AIRGAS INC                              DE       2.01,8.01,9.01                 03/09/07

Akeena Solar, Inc.                      DE       1.01,3.02,8.01,9.01            03/08/07

ALLIANCEBERNSTEIN HOLDING L.P.          DE       7.01,9.01                      03/13/07

ALLIANCEBERNSTEIN L.P.                  DE       7.01,9.01                      03/13/07

ALLIED WORLD ASSURANCE CO HOLDINGS LT            8.01,9.01                      03/14/07

ALTUS EXPLORATIONS INC                  NV       3.02,9.01                      03/08/07

AMEREN CORP                             MO       1.01,2.03,9.01                 03/09/07

AMERICAN HOMEPATIENT INC                DE       2.02,9.01                      03/13/07

AMERICAN PHYSICIANS CAPITAL INC         MI       5.02,9.01                      03/08/07

AMERICAN TECHNICAL CERAMICS CORP        DE       1.01,2.03                      03/09/07

AMERICAN VANGUARD CORP                  DE       2.02                           03/08/07    AMEND

AMERIGROUP CORP                                  7.01,8.01,9.01                 03/13/07

AMREIT                                  TX       2.02,9.01                      03/13/07

ANADIGICS INC                           DE       7.01,8.01,9.01                 03/14/07

ANTIGENICS INC /DE/                     DE       5.02,9.01                      03/08/07

APCO ARGENTINA INC/NEW                           2.02,9.01                      03/13/07

Argyle Security Acquisition CORP                 1.01,9.01                      03/14/07

Arran Funding LTD                       XX       1.01,9.01                      03/14/07

ASTRONICS CORP                          NY       2.02,9.01                      03/14/07

ATMEL CORP                              DE       3.01,9.01                      03/08/07

ATS CORP                                DE       7.01,9.01                      03/14/07

ATS CORP                                DE       3.03,9.01                      03/14/07

AVANIR PHARMACEUTICALS                  CA       5.02                           03/12/07

AVI BIOPHARMA INC                       OR       1.01,7.01,8.01                 01/08/07

AXIS CAPITAL HOLDINGS LTD                        5.02                           03/08/07

BABYUNIVERSE, INC.                      FL       8.01,9.01                      03/14/07

Banc of America Commercial Mortgage I   DE       8.01,9.01                      03/13/07

Banc of America Funding 2007-2 Trust    DE       8.01,9.01                      02/27/07

Banc of America Mortgage 2007-1 Trust   DE       8.01,9.01                      02/27/07

BCAP LLC Trust 2007-AA1                          8.01,9.01                      02/27/07

BEA SYSTEMS INC                         DE       1.01                           03/09/07

BIG SKY ENERGY CORP                     NV       5.02                           03/12/07

BIOFORCE NANOSCIENCES HOLDINGS, INC.    NV       4.02                           03/13/07    AMEND

BIOJECT MEDICAL TECHNOLOGIES INC        OR       5.02                           03/08/07

BIOLASE TECHNOLOGY INC                  DE       2.02,9.01                      03/14/07

BIOSTEM, INC.                           NV       1.01,9.01                      02/28/07

BIRNER DENTAL MANAGEMENT SERVICES INC   CO       8.01                           03/14/07

BJs RESTAURANTS INC                     CA       8.01,9.01                      03/14/07

BLACKHAWK CAPITAL GROUP BDC INC         DE       1.01                           03/14/07

BODYTEL SCIENTIFIC INC.                 NV       8.01,9.01                      03/14/07

BODYTEL SCIENTIFIC INC.                 NV       8.01,9.01                      03/14/07

BRE PROPERTIES INC /MD/                 MD       8.01,9.01                      03/13/07

BRUNSWICK CORP                          DE       5.02                           03/13/07

BSD MEDICAL CORP                        DE       7.01,9.01                      03/14/07

BUCA INC /MN                            MN       2.02                           03/13/07    AMEND

CABELAS INC                             DE       1.01,9.01                      03/08/07

CABELAS INC                             DE       1.01,9.01                      03/08/07    AMEND

CANO PETROLEUM, INC                              5.02                           03/12/07

CARDINAL FINANCIAL CORP                 VA       7.01                           03/13/07

CATALINA MARKETING CORP/DE              DE       1.01,3.03,7.01,9.01            03/08/07

CB RICHARD ELLIS GROUP INC              DE       7.01,9.01                      03/14/07

CB RICHARD ELLIS GROUP INC              DE       5.02                           03/08/07

CCH II LLC                                       5.02,9.01                      03/14/07

CCO HOLDINGS LLC                                 5.02,9.01                      03/14/07

CELSION CORP                            MD       5.02,9.01                      03/12/07

CENTENNIAL COMMUNICATIONS CORP /DE      DE       5.02,9.01                      03/14/07

CENTERSTATE BANKS OF FLORIDA INC        FL       5.02                           03/14/07

CHARMING SHOPPES INC                    PA       7.01,9.01                      03/12/07

CHARTER COMMUNICATIONS HOLDINGS LLC     DE       5.02,9.01                      03/14/07

CHARTER COMMUNICATIONS INC /MO/         DE       5.02,9.01                      03/14/07

Chase Mortgage Finance Trust Series 2   DE       8.01,9.01                      03/14/07

CHINACAST EDUCATION CORP                DE       4.01,9.01                      02/28/07    AMEND

CHIQUITA BRANDS INTERNATIONAL INC       NJ       1.01,9.01                      03/14/07

Churchill Ventures LTD                           8.01,9.01                      03/06/07

CIT GROUP INC                           DE       5.02,9.01                      03/12/07

CITIBANK OMNI-S MASTER TRUST                     8.01,9.01                      03/14/07

CITRIX SYSTEMS INC                      DE       4.02,7.01,9.01                 03/14/07

CLAIRES STORES INC                      DE       8.01,9.01                      03/13/07

CLARIENT, INC                           DE       9.01                           03/08/07    AMEND

CLEAN HARBORS INC                       MA       2.02,9.01                      03/14/07

CLEAR CHANNEL COMMUNICATIONS INC        TX       8.01,9.01                      03/13/07

CLEVELAND CLIFFS INC                    OH       8.01                           03/13/07

CMS ENERGY CORP                         MI       1.01,2.01,9.01                 03/13/07

CNL INCOME PROPERTIES INC               MD       9.01                           12/22/06    AMEND

COAST DISTRIBUTION SYSTEM INC           DE       7.01,9.01                      03/08/07    AMEND

COCA COLA BOTTLING CO CONSOLIDATED /D   DE       2.03,9.01                      03/08/07

COMCAST CORP                            PA       8.01,9.01                      02/26/07

COMMUNITY BANKS INC /PA/                PA       1.01,2.03,9.01                 03/09/07

COMPUTER HORIZONS CORP                  NY       3.01,9.01                      03/09/07

CONOLOG CORP                            DE       1.01,3.02,9.01                 03/12/07

CONSUMERS FINANCIAL CORP                PA       4.01,9.01                      02/21/07    AMEND

CRDENTIA CORP                           DE       1.01,5.02,9.01                 03/08/07

CRITICAL THERAPEUTICS INC               DE       1.01,7.01                      03/13/07

CROGHAN BANCSHARES INC                  OH       5.02                           03/13/07

CRYO CELL INTERNATIONAL INC             DE       2.02,9.01                      03/14/07

Cyclacel Pharmaceuticals, Inc.          DE       5.02                           03/09/07

CYPRESS BIOSCIENCE INC                  DE       2.02,9.01                      03/14/07

CYPRESS SEMICONDUCTOR CORP /DE/         DE       1.01,2.03,3.02,8.01,9.01       03/07/07

DEARBORN BANCORP INC /MI/               MI       8.01,9.01                      01/04/07    AMEND

DENDREON CORP                           DE       2.02,9.01                      03/14/07

DENNYS CORP                             DE       1.01,9.01                      03/08/07

DENTAL PATIENT CARE AMERICA INC         UT       1.01,2.01,9.01                 03/09/07

DEPOMED INC                             CA       2.02,9.01                      03/14/07

Deutsche Alt-A Securities Mortgage Lo            8.01,9.01                      03/14/07

Deutsche Alt-A Securities Mortgage Lo            8.01,9.01                      03/14/07

DIAMOND DISCOVERIES INTERNATIONAL COR   DE       5.02,9.01                      03/13/07

Diamond I, Inc.                         DE       1.01,7.01,9.01                 03/09/07

DIGITAL RIVER INC /DE                   DE       7.01                           03/12/07

DIOMED HOLDINGS INC                     NV       7.01,9.01                      03/14/07

DIRECT INSITE CORP                      DE       5.02                           03/12/07

DOWNEY FINANCIAL CORP                   DE       7.01,9.01                      02/28/07

Dynegy Acquisition, Inc.                DE       8.01,9.01                      03/14/07

Eagle Bulk Shipping Inc.                         7.01,9.01                      03/12/07

EASTMAN KODAK CO                        NJ       5.02,9.01                      03/14/07

ECOLLEGE COM                            DE       2.02,8.01,9.01                 03/14/07

Eddie Bauer Holdings, Inc.              DE       2.02,7.01,9.01                 03/14/07

eHealth, Inc.                           DE       5.02                           03/08/07

EMDEON CORP                             DE       5.02                           03/08/07

ENDO PHARMACEUTICALS HOLDINGS INC       DE       7.01,9.01                      03/14/07

ENERGY PARTNERS LTD                     DE       1.01,9.01                      03/13/07

ENESCO GROUP INC                        IL       4.01,9.01                      03/08/07

EON COMMUNICATIONS CORP                 DE       8.01                           03/14/07

EPIC CAPITAL GROUP, INC.                CO       8.01                           03/09/07

EQUINIX INC                             DE       1.01,3.02                      03/12/07

EURONET WORLDWIDE INC                   DE       8.01,9.01                      03/12/07

EURONET WORLDWIDE INC                   DE       8.01                           03/14/07

EVOLVING SYSTEMS INC                    DE       2.02,7.01                      03/12/07

EXELON CORP                             PA       7.01,9.01                      03/14/07

EXPLORATION CO OF DELAWARE INC          DE       2.02,9.01                      03/13/07

EXPRESS SCRIPTS INC                     DE       8.01,9.01                      03/14/07

FAIRPOINT COMMUNICATIONS INC            DE       7.01,8.01,9.01                 03/14/07

FBL FINANCIAL GROUP INC                 IA       1.01,2.03,9.01                 03/12/07

FEDEX CORP                              DE       5.03,9.01                      03/12/07

FIRST DATA CORP                         DE       5.02                           03/11/07

First Federal of Northern Michigan Ba            8.01,9.01                      03/13/07

FIRST INDIANA CORP                      IN       8.01,9.01                      03/09/07

FIRST MARINER BANCORP                   MD       1.01,5.02,9.01                 01/08/07

FIRSTCITY FINANCIAL CORP                DE       7.01,9.01                      03/13/07

FISHER COMMUNICATIONS INC               WA       5.02                           03/08/07

FLEETWOOD ENTERPRISES INC/DE/           DE       2.02,9.01                      03/08/07

FOOTHILLS RESOURCES INC                          8.01,9.01                      03/14/07

FOOTSTAR INC                            DE       8.01                           03/14/07

Fortress International Group, Inc.      DE       2.02,9.01                      03/14/07

FRIEDMAN BILLINGS RAMSEY GROUP INC      VA       8.01                           03/13/07

Frontier Airlines Holdings, Inc.        DE       8.01,9.01                      03/08/07

GALAXY ENERGY CORP                      CO       1.01,9.01                      03/12/07

GALAXY NUTRITIONAL FOODS INC            DE       5.02                           03/08/07

GALLERY OF HISTORY INC                  NV       5.02                           03/12/07

GAP INC                                 DE       5.02,9.01                      03/09/07

GateHouse Media, Inc.                   DE       1.01,9.01                      03/13/07

GENERAL DATACOMM INDUSTRIES INC         DE       1.01,2.03,9.01                 03/09/07

General Finance CORP                    DE       1.01,8.01,9.01                 03/08/07

GENTA INC DE/                           DE       1.01,9.01                      03/13/07

GENVEC INC                              DE       2.02,9.01                      03/14/07

GEOKINETICS INC                         DE       5.02,9.01                      03/08/07

GILEAD SCIENCES INC                     DE       5.02                           03/09/07

GLIMCHER REALTY TRUST                   MD       5.02                           03/08/07

GLOBAL INDUSTRIES LTD                   LA       5.02                           03/08/07

GOLD STANDARD INC                       UT       4.01                           03/12/07

GOLDEN STAR RESOURCES LTD                        2.02,9.01                      03/14/07

GOODRICH PETROLEUM CORP                 DE       2.02,9.01                      03/13/07

GOODYEAR TIRE & RUBBER CO /OH/          OH       5.02                           03/14/07

Gottaplay Interactive, Inc.             NV       1.01,2.01,3.02                 02/28/07

GREAT ATLANTIC & PACIFIC TEA CO INC     MD       8.01                           03/13/07

GSR Mortgage Loan Trust 2007-1F         DE       8.01,9.01                      02/28/07

GTSI CORP                               DE       8.01                           03/13/07

HANOVER GOLD CO INC                     DE       2.01                           03/08/07

HEALTH NET INC                          DE       8.01                           03/13/07

HEALTHSOUTH CORP                        DE       1.01,9.01                      03/12/07

HEALTHWAYS, INC                         DE       7.01                           03/14/07

HERBST GAMING INC                       NV       2.02,9.01                      03/14/07

HERCULES OFFSHORE, INC.                 DE       5.02,9.01                      03/08/07

HERITAGE WORLDWIDE INC                           5.02                           03/09/07

HIBBETT SPORTS INC                               2.02,7.01,9.01                 03/14/07

HICKORY TECH CORP                       MN       2.02,7.01,9.01                 03/14/07

HINES REAL ESTATE INVESTMENT TRUST IN            8.01                           03/14/07

Home Equity Loan Trust 2007-HSA1                 8.01,9.01                      03/14/07

HORIZON OFFSHORE INC                    DE       5.02                           03/09/07

HOT TOPIC INC /CA/                      CA       2.02,9.01                      03/14/07

HOTEL OUTSOURCE MANAGEMENT INTERNATIO   DE       8.01                           03/13/07

HOUSING PROGRAMS LTD                    CA       1.01,2.01                      03/08/07

Houston Wire & Cable CO                          2.02                           03/14/07

Hyde Park Acquisition CORP              DE       8.01,9.01                      03/13/07

ICO Global Communications (Holdings)    DE       5.02                           03/12/07

ICO INC                                 TX       7.01                           03/12/07

ICU MEDICAL INC/DE                      DE       1.01                           03/13/07

IndyMac INDX Mortgage Loan Trust 2007            8.01,9.01                      02/27/07

INN OF THE MOUNTAIN GODS RESORTS & CA            2.02,9.01                      03/13/07

INNKEEPERS USA TRUST/FL                 MD       8.01,9.01                      03/14/07

INNOCOM TECHNOLOGY HOLDINGS, INC.       NV       7.01,8.01,9.01                 03/13/07

INNOVO GROUP INC                        DE       1.01,2.01,9.01                 05/17/05    AMEND

INSIGHT ENTERPRISES INC                 DE       3.01                           03/12/07

INSITE VISION INC                       DE       2.02,9.01                      03/14/07

INTERMOUNTAIN REFINING CO INC           NM       2.01                           02/28/07

INTERSECTIONS INC                       DE       1.01                           03/08/07

ISLAND PACIFIC INC                      DE       5.02,9.01                      03/14/07

ISTA PHARMACEUTICALS INC                DE       1.01,2.03,9.01                 03/12/07

Ithaka Acquisition Corp                 DE       1.01,9.01                      02/23/07

IVI COMMUNICATIONS INC                  NV       3.02,5.03,9.01                 03/12/07

J CREW GROUP INC                        DE       2.02,9.01                      03/13/07

J P MORGAN CHASE & CO                   DE       9.01                           03/09/07

J.P. Morgan Alternative Loan Trust 20   DE       8.01,9.01                      03/14/07

J2 GLOBAL COMMUNICATIONS INC            DE       8.01,9.01                      03/14/07

J2 GLOBAL COMMUNICATIONS INC            DE       8.01,9.01                      03/14/07    AMEND

JACLYN INC                              DE       3.02,9.01                      03/06/07

JANUS CAPITAL GROUP INC                 DE       5.02,9.01                      03/12/07

JARDEN CORP                             DE       1.01,1.02,5.02,9.01            03/09/07

Jazz Technologies, Inc.                 DE       5.02                           03/12/07

JEWETT CAMERON TRADING CO LTD           OR       8.01                           03/13/07

Keewatin Windpower Corp.                NV       3.02                           03/13/07

KENEXA CORP                                      5.02                           03/08/07

Kentucky First Federal Bancorp                   8.01,9.01                      03/13/07

KNOVA SOFTWARE, INC.                    DE       1.02,2.01,3.01,3.03,5.01,5.02, 03/13/07
					         5.03,8.01,9.01   
KRONOS WORLDWIDE INC                             2.02,7.01,9.01                 03/12/07

L 3 COMMUNICATIONS HOLDINGS INC         DE       8.01                           03/14/07

LAKE AREA CORN PROCESSORS LLC                    7.01,9.01                      03/14/07

LAKES ENTERTAINMENT INC                 MN       7.01,9.01                      03/12/07

LANCE INC                               NC       5.02,9.01                      03/08/07

LAND O LAKES INC                                 8.01                           03/12/07

LB-UBS Commercial Mortgage Trust 2007            8.01,9.01                      02/27/07

LB-UBS Commercial Mortgage Trust 2007            8.01,9.01                      02/27/07

LEHMAN ABS CORP BELLSOUTH CAPITAL FUN   DE       8.01,9.01                      02/28/07

LEHMAN ABS CORP BELLSOUTH DEBT- BACKE   DE       8.01,9.01                      02/28/07

LEHMAN BROTHERS HOLDINGS INC            DE       2.02,9.01                      03/14/07

LEHMAN BROTHERS HOLDINGS INC            DE       9.01                           03/09/07

Lev Pharmaceuticals Inc                 DE       8.01,9.01                      03/14/07

LEVEL 3 COMMUNICATIONS INC              DE       7.01                           03/14/07

LIGHTBRIDGE INC                         DE       2.05                           10/10/06    AMEND

LILLY ELI & CO                          IN       8.01,9.01                      03/07/07

LIME ENERGY CO.                         DE       8.01,9.01                      03/13/07

Lincoln Park Bancorp                             1.01,9.01                      03/08/07

LIQUIDITY SERVICES INC                           8.01,9.01                      03/14/07

LPATH, INC                              NV       8.01                           03/08/07

LSB FINANCIAL CORP                      IN       2.02,9.01                      03/13/07

MACDERMID INC                           CT       7.01,9.01                      03/14/07

MASTR Adjustable Rate Mortgages Trust   DE       8.01,9.01                      03/14/07

MAUI LAND & PINEAPPLE CO INC            HI       5.02,9.01                      03/12/07

MAXIMUS INC                             VA       8.01,9.01                      03/13/07

MAXYGEN INC                             DE       2.02                           02/06/07    AMEND

Measurement Specialties Inc             NJ       5.02,9.01                      03/14/07

MedaSorb Technologies CORP                       8.01                           02/25/07

MEDCATH CORP                            DE       8.01,9.01                      03/13/07

Medical Exchange Inc.                   NV       1.01,2.01,2.03,9.01            03/07/07

MEDIS TECHNOLOGIES LTD                  DE       2.02,9.01                      03/14/07

MEGOLA INC                                       4.01,9.01                      03/13/07

MELLON BANK N A                         MA       8.01,9.01                      03/09/07

MEMORY PHARMACEUTICALS CORP                      8.01,9.01                      03/13/07

MERRIMAC INDUSTRIES INC                 DE       1.01,3.03,9.01                 03/13/07

METALICO INC                                     7.01,9.01                      03/13/07

MIDDLEBY CORP                           DE       5.02,9.01                      03/08/07

MIDDLESEX WATER CO                      NJ       8.01                           03/14/07

MILLER INDUSTRIES INC /TN/              TN       2.02,9.01                      03/14/07

ML-CFC Commercial Mortgage Trust 2007   DE       8.01,9.01                      03/14/07

MMC ENERGY, INC.                        DE       8.01                           03/12/07

Morgan Stanley Capital I Trust 2007-H   DE       8.01,9.01                      03/14/07

Morgan Stanley Home Equity Loan Trust   DE       8.01,9.01                      02/28/07

Morgan Stanley Mortgage Loan Trust 20   DE       8.01,9.01                      02/28/07

MOVIE GALLERY INC                       DE       1.01,1.02,2.03,8.01,9.01       03/08/07

MPLC, Inc.                              DE       5.02,9.01                      03/08/07

MTI TECHNOLOGY CORP                     DE       3.01,9.01                      03/08/07

NATIONAL BEVERAGE CORP                  DE       2.02,9.01                      03/14/07

NATIONAL CITY CORP                      DE       7.01,9.01                      03/14/07

National Collegiate Student Loan Trus            1.01,9.01                      03/08/07

NATIONAL WESTERN LIFE INSURANCE CO      CO       2.02,9.01                      03/13/07

Neff Rental LLC                         DE       5.02                           03/14/07

NETSOL TECHNOLOGIES INC                 NV       7.01,9.01                      03/14/07

NEW CENTURY FINANCIAL CORP              MD       1.02,2.04,3.01,8.01,9.01       03/13/07

NEW RIVER PHARMACEUTICALS INC           VA       2.02,9.01                      03/13/07

NEW WORLD BRANDS INC                    DE       4.01,9.01                      09/15/06    AMEND

NEW YORK MORTGAGE TRUST INC             MD       8.01,9.01                      03/14/07

NEWFIELD EXPLORATION CO /DE/            DE       7.01,9.01                      03/13/07

NewGen Technologies, Inc                NV       5.02                           03/14/07

NEWS CORP                                        8.01,9.01                      03/14/07

Nissan Auto Receivables 2007-A Owner    DE       8.01,9.01                      02/22/07

NITROMED INC                            DE       1.01,1.02,9.01                 03/09/07

NL INDUSTRIES INC                       NJ       2.02,7.01,9.01                 03/13/07

NORTHEAST UTILITIES                     MA       8.01,9.01                      03/12/07

NORTHERN ETHANOL, INC.                  DE       8.01                           03/13/07

NORTHSTAR REALTY                                 7.01                           03/13/07

NORTHWEST AIRLINES CORP                 DE       1.01                           03/09/07

NOVADEL PHARMA INC                      DE       7.01,8.01,9.01                 03/08/07

NOVAVAX INC                             DE       2.02,9.01                      03/14/07

NPS PHARMACEUTICALS INC                 DE       2.02,2.05,5.02,9.01            03/14/07

NTN BUZZTIME INC                        DE       2.02,9.01                      03/14/07

Oakmont Acquisition Corp.               DE       7.01,9.01                      03/13/07

OCEANFIRST FINANCIAL CORP               DE       2.02,9.01                      03/12/07

OCTILLION CORP                                   5.02                           03/08/07

OMNI ENERGY SERVICES CORP               LA       7.01,9.01                      03/08/07

ONE LIBERTY PROPERTIES INC              MD       9.01                           12/31/06

ONE LIBERTY PROPERTIES INC              MD       1.01,9.01                      03/09/07

ONE VOICE TECHNOLOGIES INC              NV       4.01,9.01                      02/16/07    AMEND

ORACLE CORP                                      5.02                           03/12/07

ORIGEN FINANCIAL INC                    DE       2.02,9.01                      03/13/07

ORION ETHANOL, INC                      KS       1.01,5.02,9.01                 03/10/07

ORTHOLOGIC CORP                         DE       2.02,9.01                      03/14/07

OSPREY GOLD CORP                        NV       5.03,8.01                      03/13/07

OVERSTOCK.COM, INC                      UT       8.01,9.01                      03/14/07

OXFORD MEDIA, INC.                      NV       2.01,9.01                      03/08/07

PACEL CORP                              NV       8.01                           03/08/07

PACIFIC GAS & ELECTRIC CO               CA       8.01,9.01                      03/13/07

PACIFICORP /OR/                         OR       8.01,9.01                      03/14/07

PANDA ETHANOL, INC.                     NV       1.01,9.01                      03/01/07    AMEND

PAR TECHNOLOGY CORP                     DE       1.01                           03/08/07

Partners Financial CORP                 FL       8.01,9.01                      03/09/07

PATRIOT NATIONAL BANCORP INC            CT       2.02,9.01                      03/13/07

PDL BIOPHARMA, INC.                     DE       8.01,9.01                      03/12/07

PEERLESS SYSTEMS CORP                   DE       2.02,9.01                      03/14/07

PETRO STOPPING CENTERS L P              DE       1.01,9.01                      03/09/07

PG&E CORP                               CA       8.01,9.01                      03/13/07

PICO HOLDINGS INC /NEW                  CA       2.02,9.01                      03/12/07

PINNACLE AIRLINES CORP                  DE       8.01,9.01                      03/08/07

PLURIS ENERGY GROUP INC                 NV       8.01                           03/08/07

PMC COMMERCIAL TRUST /TX                TX       2.02,9.01                      03/13/07

POINT THERAPEUTICS INC                  DE       3.01,9.01                      03/13/07

POLYONE CORP                                     5.02                           03/08/07

POWER 3 MEDICAL PRODUCTS INC            NY       4.01,9.01                      03/08/07

PPT VISION INC                          MN       1.01,3.02,5.03,9.01            03/08/07

PRB Energy, Inc.                        NV       5.02                           03/08/07    AMEND

PRINCIPAL LIFE INSURANCE CO             IA       9.01                           03/09/07

PRINCIPAL LIFE INSURANCE CO             IA       9.01                           03/09/07

PROGRESSIVE CORP/OH/                    OH       7.01,9.01                      03/14/07

PROSPECT ENERGY CORP                    MD       8.01,9.01                      03/14/07

QUALMARK CORP                           CO       1.01,2.03                      03/13/07

QUESTCOR PHARMACEUTICALS INC            CA       5.02                           03/08/07

RALI Series 2007-QA2 Trust              DE       8.01,9.01                      03/14/07

RALI Series 2007-QH2 Trust              DE       8.01,9.01                      03/14/07

RALI Series 2007-QS3 Trust              DE       8.01,9.01                      03/14/07

RASC Series 2007-KS1 Trust              DE       8.01,9.01                      03/14/07    AMEND

REGIONS FINANCIAL CORP                  DE       5.03,5.05,9.01                 03/08/07

REPUBLIC AIRWAYS HOLDINGS INC           DE       1.01,9.01                      03/13/07

Residential Asset Securitization Trus            8.01,9.01                      02/27/07

Residential Asset Securitization Trus            8.01,9.01                      02/27/07

RFMSI Series 2007-S2 Trust              DE       8.01,9.01                      03/14/07

ROHM & HAAS CO                          DE       2.03,9.01                      03/09/07

ROMA FINANCIAL CORP                     X1       2.02,9.01                      03/09/07

RUB A DUB SOAP INC                      CO       3.02                           03/14/07    AMEND

RUBIOS RESTAURANTS INC                  DE       7.01,9.01                      03/14/07

RUSS BERRIE & CO INC                    NJ       1.01,5.02                      03/13/07

SABRE HOLDINGS CORP                     DE       8.01                           03/13/07

SAKS INC                                TN       8.01,9.01                      03/14/07

SANTARUS INC                            DE       8.01                           03/12/07

SAPIENT CORP                            DE       5.02                           03/08/07

SE FINANCIAL CORP                                2.02,9.01                      03/12/07

SEACHANGE INTERNATIONAL INC             DE       2.02,9.01                      03/13/07

SELECT COMFORT CORP                              7.01,9.01                      03/14/07

SENSUS METERING SYSTEMS BERMUDA 2 LTD            5.02                           03/09/07

SEQUA CORP /DE/                         DE       5.02,9.01                      03/14/07

SEQUIAM CORP                            CA       2.04,9.01                      03/14/07

SHANDONG RUITAI CHEMICAL CO., LTD       DE       5.03                           03/12/07

Sibling Entertainment Group, Inc.       NY       2.03,9.01                      03/14/07

SIERRA PACIFIC RESOURCES /NV/           NV       1.01                           03/09/07

SIGMA ALDRICH CORP                      DE       7.01,9.01                      03/13/07

SIGMA ALDRICH CORP                      DE       1.01,2.03,9.01                 03/13/07

SIRICOMM INC                            DE       8.01,9.01                      03/14/07

SIRVA INC                               DE       5.02,9.01                      03/08/07

SOMANETICS CORP                         MI       2.02,9.01                      03/14/07

SONIC AUTOMOTIVE INC                    DE       5.02                           03/13/07

SOUTH TEXAS OIL CO                      NV       2.01,8.01,9.01                 03/14/07

SOUTH TEXAS OIL CO                      NV       4.01,5.02,9.01                 03/14/07    AMEND

SOVEREIGN BANCORP INC                   PA       5.02                           03/08/07

SPECIALIZED HEALTH PRODUCTS INTERNATI   DE       2.02,9.01                      03/14/07

SPECTRE GAMING INC                      MN       5.02,9.01                      02/26/07

SPECTRUM PHARMACEUTICALS INC            DE       2.02,9.01                      03/14/07

SPECTRX INC                             DE       1.01,2.03,3.02                 03/14/07    AMEND

SPEEDWAY MOTORSPORTS INC                DE       2.02,9.01                      03/14/07

STAAR SURGICAL CO                       DE       7.01                           03/06/07

Stereotaxis, Inc.                       DE       1.01                           03/12/07

STONELEIGH ACQUISITION CORP.            DE       1.01,5.01,5.02,9.01            03/11/07

SULPHCO INC                             NV       3.02,5.02,9.01                 03/12/07

SUPERGEN INC                            DE       2.02,9.01                      03/14/07

SUREWEST COMMUNICATIONS                 CA       2.02,9.01                      03/14/07

TBW Mortgage-Backed Trust Series 2007   DE       8.01,9.01                      02/27/07

TBW Mortgage-Backed Trust Series 2007   DE       8.01,9.01                      02/27/07

TECHNOLOGY SOLUTIONS COMPANY            DE       5.02                           03/14/07

Thornburg Mortgage Securities Trust 2   DE       8.01,9.01                      02/27/07

TITAN PHARMACEUTICALS INC               DE       1.02                           03/12/07

Triton Petroleum Group Inc                       8.01                           03/14/07

TRUEYOU.COM                             DE       2.04,9.01                      03/08/07

TRUEYOU.COM                             DE       5.02                           03/12/07

U S GOLD CORP                           CO       7.01,8.01,9.01                 03/14/07

U S GOLD CORP                           CO       7.01,8.01,9.01                 03/14/07

U S GOLD CORP                           CO       7.01,8.01,9.01                 03/14/07

ULTRALIFE BATTERIES INC                 DE       7.01,9.01                      03/14/07

UMPQUA HOLDINGS CORP                    OR       8.01,9.01                      03/14/07

UNIPROP MANUFACTURED HOUSING COMMUNIT   MI       1.01                           03/12/07

UNITEDHEALTH GROUP INC                  MN       8.01                           03/13/07

Uranium Star Corp.                      NV       4.01,7.01,9.01                 12/22/06    AMEND

VALENCE TECHNOLOGY INC                  DE       1.01,5.02,9.01                 02/01/07

VALENCE TECHNOLOGY INC                  DE       8.01,9.01                      03/13/07

Valera Pharmaceuticals Inc                       8.01                           03/12/07

VALHI INC /DE/                          DE       2.02,7.01,9.01                 03/14/07

VALLEY NATIONAL BANCORP                 NJ       7.01,9.01                      03/14/07

VARSITY GROUP INC                                1.01,2.03                      03/08/07

VENTURES UNITED INC                     UT       8.01,9.01                      03/14/07

VIEWPOINT CORP                          DE       2.02,9.01                      03/14/07

VIEWSONIC CORP                          DE       5.02                           03/08/07

VITAL IMAGES INC                        MN       8.01                           03/09/07

Warner Music Group Corp.                DE       1.01                           03/14/07

WASHINGTON MUTUAL, INC                  WA       5.02                           03/08/07

WATAIRE INTERNATIONAL, INC.             WA       5.02                           03/14/07

WEBEX COMMUNICATIONS INC                DE       5.02,9.01                      03/01/07

WebMD Health Corp.                      DE       5.02                           03/08/07

Wells Fargo Alternative Loan 2007-PA1   DE       8.01,9.01                      02/27/07

Wells Fargo Mortgage Backed Securitie   DE       8.01,9.01                      02/27/07

WEST PHARMACEUTICAL SERVICES INC        PA       1.01,2.03,8.01,9.01            03/09/07

WHOLE FOODS MARKET INC                  TX       8.01                           03/13/07

WILD OATS MARKETS INC                   DE       8.01                           03/13/07

WILLBROS GROUP INC                      R1       2.02,9.01                      03/08/07

WILLIS GROUP HOLDINGS LTD               D0       8.01,9.01                      03/13/07

WOLVERINE TUBE INC                      DE       2.02,9.01                      03/14/07

WORLD HEART CORP                        A6       5.02,9.01                      03/08/07

WPT ENTERPRISES INC                              1.01,9.01                      03/08/07

ZIPREALTY INC                                    2.02,9.01                      03/14/07

Zumiez Inc                                       2.02,9.01                      03/14/07