SEC NEWS DIGEST

   Issue 2007-68      			     		   April 10, 2007

   ENFORCEMENT PROCEEDINGS

   IN THE MATTER OF GEOFFREY BROD

   On April 9, the Commission instituted  administrative  and  cease-and-
   desist  proceedings  against  Geoffrey  Brod.  Brod  was  formerly   a
   portfolio manager at Aeltus Investment Management, LLC (now  known  as
   ING Investment Management Co.), a registered investment  adviser.  The
   Division of Enforcement (Division) alleges that, from  1999  to  2003,
   Brod concealed his own stock trading, including trading in stocks held
   by mutual funds he managed, by failing  to  disclose  his  trades  and
   falsifying internal reports. During this  period,  Brod  executed  but
   failed to disclose approximately 3,500 trades in public company stocks
   and made about $410,000 in profit from these trades.

   The Division alleges that through this conduct Brod willfully violated
   Section 17(j) of the Investment Company Act of 1940 and Rules 17j-1(b)
   and 17j-1(d) thereunder.

   A hearing will be scheduled before  an  Administrative  Law  Judge  to
   determine whether such allegations are true, to afford the  respondent
   an opportunity to establish defenses to the allegations, to  determine
   whether remedial action is appropriate and in the public interest,  to
   determine whether respondent should be ordered  to  cease  and  desist
   from committing or causing violations of and any future violations  of
   the securities laws, and to determine  whether  respondent  should  be
   ordered to pay disgorgement.

   The Administrative Law Judge will issue an initial decision  no  later
   than 300 days from the  date  of  service  of  the  Order  Instituting
   Proceedings, pursuant to Rule 360(a)(2) of the Commission's  Rules  of
   Practice. (Rel. IA-2600; IC-27780; File No. 3-12611)

   ORDER   APPROVING   APPLICATION   FOR   RELIEF   FROM   A    STATURORY
   DISQUALIFICATION

   On April 9, the Commission issued an Order approving  the  application
   of the National Association of Securities Dealers,  Inc.  (NASD),  for
   relief from a statutory disqualification to permit Harry M. Richardson
   to associate as a general securities  representative  with  Emmett  A.
   Larkin, Inc. (Larkin), a member of NASD. The Order states that,  based
   on the representations made by NASD and Larkin  with  respect  to  the
   supervision of  Mr.  Richardson  and  the  conditions  placed  on  his
   employment, the Commission will not institute proceedings pursuant  to
   Sections 15(b)(4), 15(b)(6), 19(h)(2), or 19(h)(3) of  the  Securities
   Exchange Act of 1934 (Exchange Act), and will not direct NASD  to  bar
   the proposed association, as provided  in  Section  15A(g)(2)  of  the
   Exchange Act. (Rel. 34-55601)

   FORT WORTH ATTORNEY LINDSEY VINSON SUSPENDED UNDER  RULE  102(e)  FROM
   APPEARING  OR  PRACTICING  BEFORE  THE  COMMISSION  FOR  HIS  ROLE  IN
   SUBMITTING FORGED AUDIT REPORTS

   On April 9, the Commission issued an Order Instituting  Administrative
   Proceedings Pursuant to Rule  102(e)  of  the  Commission's  Rules  of
   Practice, Making Findings  and  Imposing  Remedial  Sanctions  (Order)
   against Lindsey Vinson. The Order finds that Vinson, from Fort  Worth,
   Texas, is an attorney who from October 2003 through Jan. 29, 2004, was
   president and chairman of the board  of  directors  of  Moliris  Corp.
   (Moliris). The Order also finds  that  from  Jan.  29,  2004,  through
   August 2005, Vinson functioned as the de facto principal executive and
   principal financial officer of Moliris.

   The administrative proceedings were based on  a  permanent  injunction
   entered against Vinson on Dec. 11, 2006, by the  U.S.  District  Court
   for the Northern District of Texas, Dallas  Division.  The  injunction
   enjoined Vinson, by consent, from future violations of  the  violating
   Sections 10(b) and 13(b)(5) of the Securities  Exchange  Act  of  1934
   (Exchange Act) and Rules 10b-5, 13b2-1 and 13b2-2 thereunder, and from
   aiding or abetting violations  of  Sections  13(a),  13(b)(2)(A),  and
   13(b)(2)(B) of the Exchange Act, and Rules 12b-20,  13a-1  and  13a-13
   thereunder. The Commission's complaint alleged that from about October
   2003 through August 2005, Vinson, who had been previously enjoined  by
   a federal court  from  violating  the  federal  securities  laws:  (a)
   concealed his control of Moliris, (b) approved the filing of false and
   misleading Commission reports, and (c) in an attempt  to  profit  from
   his activities, arranged for Moliris's stock to be listed and publicly
   traded on the OTC  Bulletin  Board  (OTC-BB)  without  disclosing  his
   continuing role at Moliris, his SEC disciplinary  background  and  his
   prior bankruptcies. After having obtained the OTC-BB  listing,  Vinson
   participated in the public release of false  information  regarding  a
   change in Moliris's line of business and its business prospects. While
   engaging  in  the  alleged  misconduct,  Vinson  used  Moliris's  bank
   accounts to pay a variety of personal expenses.

   The Order suspends Vinson from appearing or practicing as an  attorney
   before the Commission. Vinson consented to the issuance of  the  Order
   without admitting or denying the findings in the Order except that  he
   admitted the entry of the injunction. (Rel. 34-55603; AAE  Rel.  2594;
   File No. 3-12610)

   IN THE MATTER OF JOSEPH DEPERGOLA

   On April 10, the Commission issued an Order Instituting Administrative
   Proceedings Pursuant to Section 15(b) of the Securities  Exchange  Act
   of 1934  and  Notice  of  Hearing  (Order)  against  Joseph  Depergola
   (Depergola). In the Order, the Division of Enforcement alleges that on
   Oct. 18, 2005, Depergola pled guilty to one  count  of  conspiracy  to
   commit securities  fraud  before  the  U.S.  District  Court  for  the
   District of New Jersey, United States v. Joseph Depergola, 05 Cr.  748
   (D.N.J.).

   The Order  further  alleges  that  the  sole  count  of  the  criminal
   information to  which  Depergola  pled  guilty  alleged,  among  other
   things, that Depergola, while employed  at  Valley  Forge  Securities,
   Inc. (Valley Forge), a broker-dealer registered with  the  Commission,
   participated in a scheme to  manipulate  the  price  of  Select  Media
   Communications, Inc. and to receive undisclosed, excessive commissions
   from the sales of stocks while employed at Valley Forge.

   A hearing will be scheduled before  an  administrative  law  judge  to
   determine whether the allegations contained in the Order are true,  to
   provide Depergola an opportunity to dispute these allegations, and  to
   determine what, if  any,  remedial  sanctions  against  Depergola  are
   appropriate and in the public interest pursuant to the  Exchange  Act.
   The Commission directed that an  administrative  law  judge  issue  an
   initial decision in this matter within  210  days  from  the  date  of
   service of the Order Instituting Proceedings. (Rel. 34-55605; File No.
   3-12612)

   SELF-REGULATORY ORGANIZATIONS

   PROPOSED RULE CHANGES

   The American Stock Exchange filed a  proposed  rule  change  (SR-Amex-
   2006-107) and Amendment No. 1 thereto under Section  19(b)(1)  of  the
   Securities  Exchange  Act  of  1934  relating  to  Amex  Book  Clerks.
   Publication is expected in the Federal Register  during  the  week  of
   April 9. (Rel. 34-55583)

   A proposed rule  change  (SR-NASD-2006-109)  has  been  filed  by  the
   National Association of Securities Dealers, through its  wholly  owned
   subsidiary, NASD Dispute Resolution, Inc.,  regarding  a  proposal  to
   amend rules relating to representation in arbitration  and  mediation.
   Publication is expected in the Federal Register  during  the  week  of
   April 9. (Rel. 34-55604)

   IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES

   A proposed rule change filed by the International Securities  Exchange
   relating to access to the Exchange  by  Sponsored  Customers  (SR-ISE-
   2007-19)  has  become  effective  under  Section  19(b)(3)(A)  of  the
   Securities Exchange Act  of  1934.  Publication  is  expected  in  the
   Federal Register during the week of April 9. (Rel. 34-55586)

   A proposed rule change (SR-NYSE-2007-29) and Amendment No.  1  thereto
   filed by the New York Stock Exchange relating to Rules 13 (Definitions
   of Orders) and 17 (Use of Exchange Facilities)  has  become  effective
   under Section 19(b)(3)(A) of the  Securities  Exchange  Act  of  1934.
   Publication is expected in the Federal Register  during  the  week  of
   April 9. (Rel. 34-55590)

   A proposed rule change filed by the Chicago Stock Exchange relating to
   participant fees and credits  (SR-CHX-2007-14)  has  become  effective
   under Section 19(b)(3)(A) of the  Securities  Exchange  Act  of  1934.
   Publication is expected in the Federal Register  during  the  week  of
   April 9. (Rel. 34-55595)

   A proposed rule change filed by NYSE Arca, through  its  wholly  owned
   subsidiary NYSE Arca Equities, Inc., amending fees for transactions in
   listed and Nasdaq securities priced less than one dollar (SR-NYSEArca-
   2007-30)  has  become  effective  under  Section  19(b)(3)(A)  of  the
   Securities Exchange Act  of  1934.  Publication  is  expected  in  the
   Federal Register during the week of April 9. (Rel. 34-55596)

   A proposed rule change (SR-Phlx-2007-32)  filed  by  the  Philadelphia
   Stock Exchange relating to the equity option and  index  option  floor
   brokerage assessment has become immediately  effective  under  Section
   19(b)(3)(A) of the Securities Exchange Act  of  1934.  Publication  is
   expected in the Federal Register during the week of April 9. (Rel. 34-
   55599)

   SECURITIES ACT REGISTRATIONS

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

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

S-8     VANTAGEMED CORP, 3017 KILGORE ROAD, SUITE 195, RANCHO CORDOVE, CA, 
        95670-6149, 9166384744 - 0 ($2,691,879.00) Equity, (File 333-141957 - 
        Apr. 9) (BR. 03A)

F-1     OCEANFREIGHT INC., 80 KIFISSIAS AVENUE, ATHENS 15125, J3, 00000, 
        (011)(30) 210 614 02 - 0 ($259,612,500.00) Equity, (File 333-141958 - 
        Apr. 9) (BR. 05C)

S-1     ASPEN TECHNOLOGY INC /DE/, TEN CANAL PARK, CAMBRIDGE, MA, 02141, 
        6179491000 - 0 ($270,756,000.00) Equity, (File 333-141959 - Apr. 9) 
        (BR. 03C)

S-3     INTER PARFUMS INC, 551 FIFTH AVE, STE 1500, NEW YORK, NY, 10176, 
        2129832640 - 200,000 ($5,039,000.00) Equity, (File 333-141963 - Apr. 9) 
        (BR. 06C)

S-3     Chelsea Therapeutics International, Ltd., 
        13950 BALLANTYNE CORPORATE PLACE, UNIT 325, CHARLOTTE, NC, 28277, 
        704-341-1516 - 3,442,798 ($18,763,249.10) Equity, (File 333-141964 - 
        Apr. 9) (BR. 01A)

S-3ASR  BARNES GROUP INC, 123 MAIN ST, BRISTOL, CT, 06010, 8605837070 - 
        0 ($100,000,000.00) Other, (File 333-141968 - Apr. 9) (BR. 06C)

S-3     FIRST KEYSTONE FINANCIAL INC, 22 WEST STATE ST, MEDIA, PA, 19063, 
        610 565-6210 - 400,000 ($7,824,000.00) Equity, (File 333-141970 - 
        Apr. 9) (BR. 07C)

F-10    Gammon Lake Resources Inc., 1601 LOWER WATER STREET, 
        SUITE 402, SUMMIT PLACE, PO BOX 2067, HALIFAX, A5, B3J 2Z1, 
        (902) 468-0614 - 0 ($200,000,000.00) Equity, (File 333-141971 - Apr. 9) 
        (BR. 04A)

SB-2    PACIFIC GOLD CORP, 157 ADELAIDE STREET WEST, STE. 600, TORONTO, A6, 
        M5H 4E7, 416-214-1483 - 12,500,000 ($2,187,500.00) Equity, 
        (File 333-141972 - Apr. 9) (BR. 04A)

SB-2    O2DIESEL CORP, 1601 FIFTH AVENUE, SUITE 2100, SEATTLE, WA, 98101, 
        12,805,987 ($8,836,131.00) Equity, (File 333-141974 - Apr. 9) (BR. 02B)

S-8     GREM USA, 315 E. WALLACE ST., FORT WAYNE, IN, 46803, 260-456-2354 - 
        560,000,000 ($280,000.00) Equity, (File 333-141975 - Apr. 9) (BR. 02A)

S-3     VIASPACE Inc., 171 NORTH ALTADENA DR., SUITE 101, ALTADENA, CA, 91107, 
        626-768-3360 - 0 ($7,293,191.00) Equity, (File 333-141976 - Apr. 9) 
        (BR. 10C)

S-3     METABASIS THERAPEUTICS INC, 9390 TOWNE CENTRE DRIVE, SAN DIEGO, CA, 
        92121, 0 ($40,000,003.20) Equity, (File 333-141977 - Apr. 9) (BR. 01B)

S-8     INTEGRAMED AMERICA INC, TWO MANHATTANVILLE RD, PURCHASE, NY, 
        10577-2100, 9142538000 - 100,000 ($1,495,000.00) Equity, 
        (File 333-141978 - Apr. 9) (BR. 01C)

S-3     VIASPACE Inc., 171 NORTH ALTADENA DR., SUITE 101, ALTADENA, CA, 91107, 
        626-768-3360 - 0 ($50,000,000.00) Equity, (File 333-141979 - Apr. 9) 
        (BR. 10C)

N-2     Eaton Vance Risk-Managed Diversified Equity Income Fund, 
        THE EATON VANCE BUILDING, 255 STATE STREET, BOSTON, MA, 02109, 
        617-482-8260 - 50,000 ($1,000,000.00) Equity, (File 333-141981 - 
        Apr. 9) (BR. 16)

S-3ASR  Spectra Energy Corp., 5400 WESTHEIMER COURT, HOUSTON, TX, 77056, 
        704-382-8160 - 0 ($0.00) Other, (File 333-141982 - Apr. 9) (BR. 02A)

S-8     METABASIS THERAPEUTICS INC, 9390 TOWNE CENTRE DRIVE, SAN DIEGO, CA, 
        92121, 0 ($10,891,949.00) Equity, (File 333-141983 - Apr. 9) (BR. 01B)

S-3ASR  INNKEEPERS USA TRUST/FL, 306 ROYAL POINCIANA PLZ, STE 100, PALM BEACH, 
        FL, 33480, 5612271331 - 0 ($0.00) Equity, (File 333-141984 - Apr. 9) 
        (BR. 08B)

RECENT 8K FILINGS

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

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

				        STATE     
NAME OF ISSUER                          CODE   	 8K ITEM NO.		    	DATE       COMMENT
-------------------------------------------------------------------------------------------------------
ACCENTURE LTD                                    8.01                           04/09/07

ACCURAY INC                             CA       1.01                           04/03/07

ADVANCED MICRO DEVICES INC              DE       2.02,9.01                      04/09/07

AEGIS INDUSTRIES, INC.                  NV       8.01,9.01                      03/20/07

AFFORDABLE RESIDENTIAL COMMUNITIES IN   MD       8.01,9.01                      04/09/07

ALIGN TECHNOLOGY INC                    DE       5.02,9.01                      04/05/07

AMERICAN BANCORP OF NEW JERSEY INC      NJ       8.01,9.01                      04/09/07

AMERICAN LEISURE HOLDINGS, INC.         NV       5.02                           03/22/07

AMERICAN MEDICAL ALERT CORP             NY       5.02,9.01                      04/03/07

AMERICAN MORTGAGE ACCEPTANCE CO         MA       2.01,9.01                      04/03/07

AMERICAN TECHNOLOGIES GROUP INC         NV       1.01,9.01                      04/09/07

AMERIGROUP CORP                                  1.01,1.02,2.03,3.02,8.01,9.01  04/03/07

AMERISTAR CASINOS INC                   NV       1.01,9.01                      04/03/07

AMKOR TECHNOLOGY INC                    DE       2.03,9.01                      04/09/07

Apple REIT Seven, Inc.                  VA       1.01                           04/04/07

ASPEN INSURANCE HOLDINGS LTD            D0       1.01,5.02,9.01                 04/09/07

AspenBio Pharma, Inc.                   CO       2.02,7.01,9.01                 04/09/07

ASSET ACCEPTANCE CAPITAL CORP                    5.02                           04/02/07

AVOCENT CORP                            DE       7.01,9.01                      04/06/07

AVOCENT CORP                            DE       7.01,9.01                      04/09/07

AVP INC                                 DE       1.01,9.01                      04/05/07

AZZ INC                                 TX       8.01,9.01                      04/09/07

B2Digital, Inc.                         DE       1.01,9.01                      03/19/07

BELK INC                                         2.02,8.01,9.01                 04/04/07

BERLINER COMMUNICATIONS INC             DE       1.01,2.03,9.01                 04/03/07

BEVERLY NATIONAL CORP                   MA       8.01,9.01                      04/09/07

BIG DOG HOLDINGS INC                    DE       1.01,3.02,9.01                 04/03/07

BILL BARRETT CORP                                7.01,9.01                      04/05/07

BIOPURE CORP                            DE       5.02                           04/04/07

BLAIR CORP                              DE       8.01,9.01                      04/09/07

BLUE COAT SYSTEMS INC                   DE       8.01,9.01                      04/09/07

BLUEGATE CORP                           NV       5.02                           04/05/07

BOSTON LIFE SCIENCES INC /DE            DE       8.01                           04/09/07

BROWN FORMAN CORP                       DE       1.01                           04/04/07

BSD MEDICAL CORP                        DE       7.01,9.01                      04/09/07

CALIFORNIA PIZZA KITCHEN INC            DE       2.02,5.02,9.01                 04/09/07

CANDELA CORP /DE/                       DE       5.02,9.01                      04/05/07

CANDELA CORP /DE/                       DE       5.02                           04/03/07

CAPITAL ALLIANCE INCOME TRUST REAL ES   DE       2.02,9.01                      04/03/07

CAPITAL ALLIANCE INCOME TRUST REAL ES   DE       5.02                           04/05/07

Caribou Coffee Company, Inc.            MN       2.02,9.01                      04/09/07

CARMAX INC                              VA       5.02,9.01                      04/09/07

CARRIER ACCESS CORP                     DE       2.02,2.05,2.06,9.01            04/05/07

Castle Brands Inc                                2.02,9.01                      04/09/07

CHANNELL COMMERCIAL CORP                DE       2.02                           04/09/07

Chaparral Steel CO                      DE       8.01                           04/09/07

CHEESECAKE FACTORY INC                  DE       1.01,1.02,2.03                 04/03/07

Chemtura CORP                           DE       5.02,9.01                      04/09/07

CHINA RECYCLING ENERGY CORP                      1.01,9.01                      04/08/07

China VoIP & Digital Telecom Inc.       NV       8.01,9.01                      04/05/07

China VoIP & Digital Telecom Inc.       NV       8.01,9.01                      03/26/07

CHORDIANT SOFTWARE INC                  DE       2.02,9.01                      04/09/07

CNL INCOME PROPERTIES INC               MD       2.01,9.01                      04/06/07

CNL INCOME PROPERTIES INC               MD       2.01,9.01                      04/06/07    AMEND

COLUMBIA BANCORP \OR\                   OR       5.02,9.01                      04/06/07

COMMUNITY FIRST INC                     TN       5.02,7.01                      03/29/07

CONEXANT SYSTEMS INC                    DE       2.02,9.01                      04/09/07

CONSOLIDATED RESOURCES HEALTH CARE FU   GA       7.01                           04/09/07

CONSTELLATION BRANDS, INC.              DE       5.02                           04/03/07

CONSTELLATION BRANDS, INC.              DE       5.02,7.01,9.01                 04/04/07

CRESCENT REAL ESTATE EQUITIES CO        TX       1.01                           04/06/07

CRESCENT REAL ESTATE EQUITIES LTD PAR   DE       1.01                           04/06/07

CRESTED CORP                            CO       1.01                           04/03/07

CROSS COUNTRY HEALTHCARE INC            DE       8.01,9.01                      04/09/07

CRYOCOR INC                             DE       8.01,9.01                      04/09/07

Crystal River Capital, Inc.             MD       5.02                           04/04/07

Crystal River Capital, Inc.             MD       7.01,9.01                      04/09/07

CSMG TECHNOLOGIES, INC.                 TX       2.01                           04/03/07

DARLING INTERNATIONAL INC               DE       7.01,9.01                      04/09/07

Delek US Holdings, Inc.                          2.01,8.01,9.01                 04/05/07

DELL INC                                DE       3.01,9.01                      04/05/07

DELTA & PINE LAND CO                    DE       2.02,9.01                      02/28/07

DEXCOM INC                                       7.01                           04/06/07

DISCOVERY LABORATORIES INC /DE/         DE       8.01,9.01                      04/06/07

DIVX INC                                         2.02,9.01                      04/09/07

DOMINION HOMES INC                      OH       2.02,7.01,9.01                 04/06/07

DOW CHEMICAL CO /DE/                    DE       8.01                           04/09/07

DUNE ENERGY INC                         DE       8.01                           04/04/07

DYADIC INTERNATIONAL INC                DE       5.02                           04/05/07

ECC Capital CORP                                 5.02,9.01                      04/05/07

EDGAR ONLINE INC                        DE       1.01,3.02,9.01                 04/05/07

Education Management LLC                DE       5.02,9.01                      03/30/07

EL PASO NATURAL GAS CO                  DE       1.01,2.03,3.03,9.01            04/04/07

ELECTRONICS FOR IMAGING INC             DE       3.01,8.01                      03/15/07

EMTA Holdings, Inc.                     NV       8.01,9.01                      04/05/07

EP MEDSYSTEMS INC                       NJ       5.02,9.01                      04/03/07

EPICEPT CORP                                     8.01,9.01                      04/06/07

ETRIALS WORLDWIDE INC.                           5.02                           03/30/07

EURONET WORLDWIDE INC                   DE       1.01,1.02,2.01,2.03,3.02,3.03, 04/04/07
					         7.01,9.01

EXPLORATION CO OF DELAWARE INC          DE       7.01,9.01                      04/03/07

FAMILYMEDS GROUP, INC.                  NV       2.01,5.02,9.01                 04/02/07

FASTENTECH INC                          DE       7.01,9.01                      04/06/07

FEDERAL AGRICULTURAL MORTGAGE CORP               8.01                           04/05/07

FIELDSTONE INVESTMENT CORP                       2.05,9.01                      04/03/07

FINANCIAL SECURITY ASSURANCE HOLDINGS   NY       2.02,9.01                      04/05/07

FIRST AMERICAN CAPITAL CORP /KS         KS       7.01,9.01                      04/02/07

FIRST CHARTER CORP /NC/                 NC       8.01,9.01                      04/09/07

GENERAL COMPONENTS, INC.                NV       2.01,9.01                      03/27/07

GIGABEAM CORP                           DE       1.01                           04/08/07

GLOBAL AXCESS CORP                      NV       2.01,9.01                      04/04/07

GOLD STANDARD INC                       UT       5.03,9.01                      03/29/07

GREATER ATLANTIC FINANCIAL CORP         DE       8.01                           04/06/07

GTJ REIT, Inc.                          MD       9.01                           03/29/07    AMEND

HAMPTONS LUXURY HOMES INC               DE       8.01,9.01                      04/09/07

HANDHELD ENTERTAINMENT, INC.            DE       8.01,9.01                      04/05/07

HARRIS INTERACTIVE INC                  DE       1.01,2.03,9.01                 04/03/07

HEALTH DISCOVERY CORP                   TX       8.01,9.01                      04/09/07

HEALTH SCIENCES GROUP INC               DE       1.02,5.02                      03/31/07

HERBALIFE LTD.                          E9       8.01,9.01                      04/09/07

HERITAGE OAKS BANCORP                   CA       1.02,2.04                      04/09/07

HOLLY CORP                              DE       5.02,9.01                      04/05/07

HURCO COMPANIES INC                     IN       5.02,9.01                      04/04/07

I/OMAGIC CORP                           NV       4.02,9.01                      04/04/07

IDEARC INC.                             DE       5.02,9.01                      04/03/07

IMAX CORP                               A6       3.03,9.01                      04/09/07

INNOFONE COM INC                        NV       5.02                           04/03/07

InPlay Technologies, Inc.               NV       5.02                           04/09/07

INSIGNIA SOLUTIONS PLC                           1.01,2.01,5.02,9.01            04/04/07

INTEGRATED BIOPHARMA INC                DE       1.01,2.03,9.01                 04/09/07

Integrative Health Technologies, Inc.   DE       8.01                           04/09/07

Intermec, Inc.                          DE       2.02,9.01                      04/09/07

INTERNATIONAL RECTIFIER CORP /DE/       DE       1.01,2.01,4.02,7.01,9.01       03/30/07

INTEST CORP                             DE       2.02,5.02,9.01                 03/06/07    AMEND

INTRAWARE INC                           DE       5.02                           04/04/07

Intrepid Holdings, Inc.                 NV       5.02,9.01                      04/03/07

iPCS, INC                               DE       2.02,8.01,9.01                 04/09/07

itLinkz Group, Inc.                     FL       5.03,8.01,9.01                 04/04/07

J P MORGAN CHASE & CO                   DE       9.01                           04/05/07

JACK IN THE BOX INC /NEW/               DE       5.02                           03/20/07

JACKSONVILLE BANCORP INC                IL       2.02,9.01                      04/09/07

JDS UNIPHASE CORP /CA/                  DE       5.02,9.01                      04/03/07

JMG Exploration, Inc.                   NV       4.02                           04/04/07

JOURNAL REGISTER CO                     DE       5.02,9.01                      04/09/07

KAYNE ANDERSON ENERGY DEVELOPMENT CO    MD       8.01,9.01                      04/09/07

LAIDLAW INTERNATIONAL INC               DE       2.02,9.01                      04/09/07

LANGER INC                              NY       9.01                           01/23/07    AMEND

Lawson Software, Inc.                   MN       2.02,9.01                      04/09/07

LEHMAN BROTHERS HOLDINGS INC            DE       9.01                           04/03/07

MAGELLAN MIDSTREAM HOLDINGS LP                   8.01                           04/03/07

MANAGEMENT NETWORK GROUP INC                     3.01,9.01                      04/04/07

MANHATTAN PHARMACEUTICALS INC           DE       1.01,9.01                      04/03/07

MANTECH INTERNATIONAL CORP              DE       1.01,9.01                      04/06/07

MARINE PRODUCTS CORP                    DE       8.01,9.01                      04/09/07

MARSHALL & ILSLEY CORP/WI/              WI       1.01,9.01                      04/03/07

MASCO CORP /DE/                         DE       5.02,7.01,9.01                 04/03/07

MEDIALINK WORLDWIDE INC                 DE       8.01,9.01                      04/02/07

MELLON FINANCIAL CORP                   PA       9.01                           04/09/07

MENS WEARHOUSE INC                      TX       8.01,9.01                      04/09/07

MERRILL LYNCH & CO INC                  DE       8.01,9.01                      04/04/07

METROPOLITAN HEALTH NETWORKS INC        FL       5.02,9.01                      04/09/07

MEXICAN RESTAURANTS INC                 TX       5.02,9.01                      04/04/07

MFIC CORP                               DE       5.02,8.01,9.01                 04/06/07

MICROWAVE FILTER CO INC /NY/            NY       5.02                           04/09/07

MID-STATE BANCSHARES                    CA       8.01                           04/06/07

MIRANT CORP                             DE       8.01,9.01                      04/09/07

MMC ENERGY, INC.                        DE       8.01,9.01                      04/09/07

MS STRUCTURED TILES SERIES 2006-1       DE       9.01                           04/09/07

NATHANIEL ENERGY CORP                   NV       1.01,2.03                      12/05/06

NEKTAR THERAPEUTICS                     DE       5.02,9.01                      04/02/07

NETLOGIC MICROSYSTEMS INC                        8.01                           04/05/07

NETLOGIC MICROSYSTEMS INC                        5.02,9.01                      04/05/07

NEVADA GOLD & CASINOS INC               NV       5.02,9.01                      04/05/07

NEW FIBER CLOTH TECHNOLOGY INC          NV       4.01,9.01                      10/09/06

NEW FIBER CLOTH TECHNOLOGY INC          NV       4.01                           04/05/07

NEW PLAN EXCEL REALTY TRUST INC         MD       5.01                           04/05/07

NEWNAN COWETA BANCSHARES INC                     5.02,9.01                      04/03/07

NEWS CORP                                        5.02                           04/09/07

NightHawk Radiology Holdings Inc                 5.02,8.01,9.01                 04/04/07

NightHawk Radiology Holdings Inc                 1.01,2.01,2.03,9.01            04/05/07

NORTHERN GROWERS LLC                    SD       1.01                           03/21/07

Novastar Mortgage Funding Trust, Seri   DE       1.01,9.01                      02/28/07

NUCRYST Pharmaceuticals Corp.           A0       9.01                           04/03/07    AMEND

NYSE Euronext                           DE       1.01,2.03,9.01                 04/04/07

OCM HoldCo, LLC                                  1.01,2.03,9.01                 04/02/07

ON THE GO HEALTHCARE INC                         1.02                           04/09/07

PACER INTERNATIONAL INC                 TN       1.01,1.02,2.03,9.01            04/05/07

PACIFIC PREMIER BANCORP INC             DE       7.01,9.01                      04/09/07

PDL BIOPHARMA, INC.                     DE       5.02,9.01                      04/08/07

PEGASYSTEMS INC                         MA       5.02,9.01                      04/03/07

People's United Financial, Inc.         DE       7.01,9.01                      04/05/07

PEOPLES BANCTRUST CO INC                AL       7.01,9.01                      04/09/07

PINNACLE AIRLINES CORP                  DE       8.01,9.01                      04/06/07

PINNACLE FINANCIAL PARTNERS INC         TN       7.01,9.01                      04/09/07

PIXELWORKS, INC                         OR       1.01,5.02,9.01                 04/03/07

PRESIDENTIAL REALTY CORP/DE/            DE       8.01                           04/04/07

PRESSTEK INC /DE/                       DE       3.01                           04/03/07

Prestige Brands Holdings, Inc.                   2.02,7.01,9.01                 04/09/07

PROGRESSIVE GAMING INTERNATIONAL CORP   NV       7.01                           04/09/07

QMED INC                                DE       1.01                           03/16/07

QUIDEL CORP /DE/                        DE       1.01,9.01                      04/05/07

Quintana Maritime LTD                   1T       1.01,9.01                      04/03/07

RAAC Series 2007-SP1 Trust              DE       8.01,9.01                      04/05/07

Rackable Systems, Inc.                  DE       1.01,9.01                      04/03/07

RADIAN GROUP INC                        DE       7.01,8.01,9.01                 04/05/07

Ready Mix, Inc.                         NV       1.01,9.01                      04/03/07

Remote Dynamics Inc                     DE       5.02                           04/03/07

REPUBLIC AIRWAYS HOLDINGS INC           DE       1.01,9.01                      04/09/07

Robcor Properties Inc                            1.01,3.02,9.01                 04/06/07

ROYAL GOLD INC                          DE       9.01                           04/03/07    AMEND

SANMINA-SCI CORP                        DE       2.02                           04/09/07

SANTANDER DRIVE AUTO RECEIVABLES LLC    DE       8.01,9.01                      04/04/07

SCHNITZER STEEL INDUSTRIES INC          OR       2.02,9.01                      04/09/07

SCHNITZER STEEL INDUSTRIES INC          OR       5.02                           04/04/07

SIRVA INC                               DE       2.02,7.01,9.01                 04/06/07

SLM Student Loan Trust 2007-4           DE       1.01,2.01,9.01                 04/05/07

SMART ONLINE INC                                 8.01                           04/03/07

SOUNDVIEW HOME LOAN TRUST 2007-WMC1     DE       2.01,9.01                      03/13/07

SOURCEFIRE INC                          DE       2.02,9.01                      04/09/07

SOUTHWEST BANCORP INC                   OK       8.01                           04/09/07

SPARTAN MOTORS INC                      MI       7.01,9.01                      04/09/07

SPATIALIGHT INC                         NY       8.01                           04/09/07

ST JOE CO                               FL       5.02,9.01                      04/09/07

STANLEY WORKS                           CT       8.01,9.01                      04/09/07

STONEMOR PARTNERS LP                    DE       1.01,2.03,9.01                 04/03/07

STRUC PROD CORP TIERS PRIN PRO MIN RE   DE       8.01                           04/02/07

STRUCTURED PRODUCTS CORP  TIERS PP AS   DE       8.01                           04/02/07

STRUCTURED PRODUCTS CORP CASTSM STEP    DE       8.01                           04/02/07

STRUCTURED PRODUCTS CORP TEIRS PP ASS   DE       8.01                           04/02/07

STRUCTURED PRODUCTS CORP TIER PP ASSE   DE       8.01                           04/02/07

STRUCTURED PRODUCTS CORP TIER PP ASSE   DE       8.01                           04/02/07

STRUCTURED PRODUCTS CORP TIER PP ASSE   DE       8.01                           04/02/07

STRUCTURED PRODUCTS CORP TIERS PP ASS   DE       8.01                           04/02/07

STRUCTURED PRODUCTS CORP TIERS PP ASS   DE       8.01                           04/02/07

STRUCTURED PRODUCTS CORP TIERS PP ASS   DE       8.01                           04/02/07

STRUCTURED PRODUCTS CORP TIERS PP ASS   DE       8.01                           04/02/07

STRUCTURED PRODUCTS CORP TIERS PP MI    DE       8.01                           04/02/07

STRUCTURED PRODUCTS CORP TIERS PRINCI   DE       8.01                           04/02/07

STRUCTURED PRODUCTS CORP TIERS PRINCI   DE       8.01                           04/02/07

STRUCTURED PRODUCTS CORP TIERS PRINCI   DE       8.01                           04/02/07

SUPERTEL HOSPITALITY INC                VA       2.01,2.03,9.01                 04/04/07

T-3 ENERGY SERVICES INC                 TX       7.01,9.01                      04/09/07

T-3 ENERGY SERVICES INC                 TX       2.02,9.01                      04/09/07

TECUMSEH PRODUCTS CO                    MI       3.01,7.01,9.01                 04/03/07

TELECOM COMMUNICATIONS INC                       5.02                           04/02/07

Teleplus World, Corp.                            4.02,5.02,9.01                 04/09/07

THERMADYNE HOLDINGS CORP /DE            DE       8.01                           04/03/07

THOR INDUSTRIES INC                     DE       4.02,9.01                      04/04/07

TIME WARNER CABLE INC.                  DE       1.01,2.03,8.01,9.01            04/04/07

TIME WARNER INC                         DE       1.01,2.03,9.01                 04/04/07

TODD SHIPYARDS CORP                     WA       8.01                           04/09/07

TONGA CAPITAL CORP                      CO       4.02,9.01                      04/09/07    AMEND

TORVEC INC                              NY       8.01                           04/05/07

TRM CORP                                OR       3.01,9.01                      04/03/07

U. S. Premium Beef, LLC                          7.01,9.01                      04/09/07

UMB FINANCIAL CORP                      MO       5.02                           04/03/07

UNITED STATES CELLULAR CORP             DE       1.01,2.03,9.01                 04/04/07

Universal Capital Management, Inc.      DE       5.02                           04/04/07

US AIRWAYS GROUP INC                    DE       7.01,9.01                      04/06/07

US AIRWAYS GROUP INC                    DE       2.02,9.01                      04/06/07

US ENERGY CORP                          WY       1.01                           04/03/07

US XPRESS ENTERPRISES INC               NV       5.02                           04/06/07

USB HOLDING CO INC                      DE       5.04,9.01                      04/03/07

USI HOLDINGS CORP                       DE       8.01,9.01                      04/09/07

uWink, Inc.                             UT       5.02,9.01                      04/03/07

VALSPAR CORP                            DE       7.01,9.01                      04/09/07

VIASPACE Inc.                           NV       8.01,9.01                      04/09/07

VIDEO DISPLAY CORP                      GA       5.02,9.01                      04/09/07

Vistula Communications Services, Inc.   DE       1.01,2.03,3.02,7.01,9.01       04/06/07

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

WELLSFORD REAL PROPERTIES INC           MD       5.03,9.01                      04/09/07

WGL HOLDINGS INC                        VA       8.01,9.01                      04/02/07

WIFIMED HOLDINGS COMPANY, INC.          NV       8.01,9.01                      03/06/07

WORKSTREAM INC                                   1.01,9.01                      04/04/07

WORLD AIR HOLDINGS, INC.                         1.01,8.01,9.01                 04/05/07

World Energy Solutions, Inc.            DE       1.01,9.01                      04/05/07

WORLD HEART CORP                        A6       5.02                           04/04/07

WPCS INTERNATIONAL INC                  DE       1.01,2.01,9.01                 04/05/07

WUHAN GENERAL GROUP (CHINA), INC        NV       5.02                           04/04/07

XTENT INC                                        1.01                           04/03/07