SEC News Digest

Commission announcements

SEC Charges Former CalPERS CEO and Friend With Falsifying Letters in $20 Million Placement Agent Fee Scheme

The Securities and Exchange Commission today charged the former CEO of the California Public Employees' Retirement System (CalPERS) and his close personal friend with scheming to defraud an investment firm into paying $20 million in fees to the friend's placement agent firms.

The SEC alleges that former CalPERS CEO Federico R. Buenrostro and his friend Alfred J.R. Villalobos fabricated documents given to New York-based private equity firm Apollo Global Management. Those documents gave Apollo the false impression that CalPERS had reviewed and signed placement agent fee disclosure letters in accordance with its established procedures. In fact, Buenrostro and Villalobos intentionally bypassed those procedures to induce Apollo to pay placement agent fees to Villalobos's firms. The false letters bearing a fake CalPERS logo and Buenrostro's signature were provided to Apollo, which then went ahead with the payments.

"Buenrostro and Villalobos not only tricked Apollo into paying more than $20 million in placement agent fees it would not otherwise have paid, but also undermined procedures designed to ensure that investors like CalPERS have full disclosure of such fees," said John M. McCoy III, Associate Regional Director of the SEC's Los Angeles Regional Office.

According to the SEC's complaint, Apollo began requiring signed investor disclosure letters in 2007 from investors such as CalPERS before it would pay fees to a placement agent that assisted in raising funds. Villalobos's firm ARVCO Capital Research LLC (which later became ARVCO Financial Ventures LLC) agreed to this contractual provision in a placement agent agreement with Apollo related to CalPERS's investment in Apollo Fund VII. However, when ARVCO requested an investor disclosure letter from CalPERS's Investment Office to provide Apollo, it was informed that CalPERS's Legal Office had advised it not to sign a disclosure letter. ARVCO never again contacted CalPERS's Investment Office for an investor disclosure letter.

The SEC alleges that in January 2008, Villalobos instead fabricated a letter using a phony CalPERS logo. At Villalobos's request, Buenrostro then signed what appeared to be a CalPERS disclosure letter. Upon receipt of the fake disclosure letter for Apollo Fund VII, Apollo paid ARVCO about $3.5 million in placement agent fees.

The SEC's complaint further alleges that less than two weeks later, Villalobos and Buenrostro created false CalPERS disclosure letters for at least four more Apollo funds under similarly suspicious circumstances. As part of the scheme, Buenrostro signed blank sheets of fake CalPERS letterhead that Villalobos and ARVCO then used to generate additional investor disclosure letters as they needed them. Based on these false documents, Apollo was induced to pay ARVCO more than $20 million in placement agent fees it would not have paid without the disclosure letters.

The SEC seeks an order requiring Buenrostro, Villalobos, and ARVCO to disgorge any ill-gotten gains, pay financial penalties, and be permanently enjoined from violating the antifraud provisions of the federal securities laws.

As alleged in the SEC's complaint, the defendants violated Section 17(a)(1) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934 and Rules 10b-5(a) and 10b-5(c) thereunder.

The SEC's investigation was conducted by Leslie A. Hakala of the Los Angeles Regional Office. The SEC's litigation will be led by David Van Havermaat. (Press Rel. 2012-73)

SEC Charges Chinese Company and Executives with Lying About Asset Values and Use of IPO Proceeds

The Securities and Exchange Commission today charged a China-based oil field services company and two senior officers involved in a scheme to intentionally mislead investors about the value of its assets and its use of $120 million in IPO proceeds. The SEC additionally charged the company’s chairman of the board involved in a separate $40 million theft from the company.

The SEC alleges that SinoTech Energy Limited grossly overstated the value of its primary operating assets in financial statements, specifically the lateral hydraulic drilling (LHD) units that are central to its business. The company’s IPO registration statement in November 2010 promised investors it would spend $120 million raised in the IPO to acquire LHD units, but the company’s purchase contracts and other documents otherwise show it acquired far fewer LHD units, lied about the number it acquired, and grossly overstated the value of the units. SinoTech CEO Guoqiang Xin and former CFO Boxun Zhang were responsible for the fraud.

Meanwhile, the company’s chairman Qinzeng Liu is accused of secretly siphoning at least $40 million from a SinoTech bank account in the summer of 2011. He then stood silently by as SinoTech – attempting to counter negative Internet reports that the company was potentially fraudulent – falsely assured investors that the company had that money and more in the bank. Liu later admitted his theft to SinoTech’s auditor and board of directors, but he retained his position and investors were not informed of the incident.

“SinoTech’s brief life as a public company in the U.S. markets has been rife with falsehoods,” said David Woodcock, Director of the SEC’s Fort Worth Regional Office. “Investors deserve the utmost honesty and transparency from companies and their officers when they tap public markets in the United States.”

According to the SEC’s complaint filed in U.S. District Court for the Western District of Louisiana (Lake Charles Division), SinoTech’s public filings certified by both Xin and Zhang represented that the company had purchased 16 LHD units worth $94 million. In fact, the company only acquired 11 such units worth less than $17 million. SinoTech continually misled investors about the value of its equipment in press releases and SEC filings between December 2010 and November 2011. Xin went so far as to try (unsuccessfully) to convince SinoTech’s LHD unit supplier to issue public statements verifying the company’s false valuations to investors. The supplier refused.

The SEC’s complaint alleges that Liu’s admitted theft of $40 million in company funds occurred sometime between June 30 and August 17. Liu withdrew the money from SinoTech’s primary bank account at the Agricultural Bank of China. SinoTech did not record Liu’s withdrawal in the company’s books and records, and it retained Liu as its chairman despite his confession.

The SEC alleges that the theft remained hidden when SinoTech attempted to rebut an Internet report alleging fraud in August 2011. In an effort to persuade investors that SinoTech was legitimate, the company issued a press release stating that SinoTech’s bank balances totaled more than $93 million and included $54 million on deposit at the Agricultural Bank of China. Liu knew this claim was false due to his earlier theft from that account. .

The SEC’s complaint seeks permanent injunctive relief and financial penalties against all defendants as well as disgorgement of ill-gotten gains by SinoTech and Liu. The SEC also requests bars against each of the individual defendants from serving as officers or directors of U.S. public companies. (Press Rel. 2012-74; LR-22341)

Enforcement Proceedings

In the Matter of Asiamart, Inc.

An Administrative Law Judge has issued an Order Making Findings and Revoking Registration by Default (Default Order) in Asiamart, Inc., Admin. Proc. No. 3-14804. The Order Instituting Proceedings alleged that Asiamart, Inc. (Asiamart), repeatedly failed to file timely periodic reports while its securities were registered with the Securities and Exchange Commission. The Default Order finds these allegations to be true and revokes the registration of each class of registered securities of Asiamart, pursuant to Section 12(j) of the Securities Exchange Act of 1934. (Rel. 34-66843; File No. 3-14804)

SEC Obtains $4.8 Million Judgment Against Marco Glisson, Who Was Charged With Making a Market in Deregistered Securities of CMKM Diamonds, Inc.

The Securities and Exchange Commission ("Commission") announced that a judgment was entered on April 11, 2012 in its civil injunctive action against Marco Glisson, filed in the United States District Court of Nevada. Without admitting or denying the allegations in the complaint, Glisson consented to entry of a permanent injunction against violations of the registration provisions of Sections 5(a) and 5(c) of the Securities Act of 1933, and the broker dealer registration provisions of Section 15(a) of the Securities Exchange Act of 1934. Glisson was ordered to pay $2,765,650.65 in disgorgement, which represented profits gained as a result of the conduct alleged in the complaint, together with prejudgment interest in the amount of $670,574.79. In addition, Glisson was ordered to pay a civil penalty in the amount of $1,400,000, and was permanently barred from participating in the offering of penny stock.

The Commission’s complaint alleged that from December 2005 through April 2007, Glisson acted as an unregistered broker or dealer and illegally sold deregistered securities of CMKM Diamonds, Inc. CMKM's registration with the Commission was revoked and the stock delisted on October 28, 2005. According to the complaint, Glisson, a retired auto worker and part-time restaurant worker who used the name “Deli Dog” or “Deli” in Internet chat rooms, identified potential buyers and sellers by frequenting CMKM related internet chat rooms and through referrals from past buyers and sellers. Glisson then negotiated the terms of the transaction and consummated it by exchanging money for the pertinent CMKM stock certificate. Through these practices, Glisson made a market in deregistered CMKM securities at a time when legitimate broker-dealers refused to execute such purchases or sales because of the Commission's deregistration of CMKM.

See Litigation Release No. 20855/January 15, 2009, for information on the filing of the original action and a link to the Commission’s Complaint. [SEC v. Marco Glisson, Civil Action No. 2:09-cv-001040] (LR-22340)

Self-Regulatory Organizations

Immediate Effectiveness of Proposed Rule Change

A proposed rule change filed by NASDAQ OMX PHLX LLC (SR-Phlx-2012-50) relating to routing fees has become effective pursuant to Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of April 23. (Rel. 34-66838)

Approval of Proposed Rule Change

The Commission approved a proposed rule change (SR-Phlx-2012-23) submitted by NASDAQ OMX PHLX LLC, pursuant to Rule 19b-4 under the Securities Exchange Act of 1934, to amend registration, qualification, and continuing education requirements for associated persons of member firms. Publication is expected in the Federal Register during the week of April 23. (Rel. 34-66840)

Accelerated Approval of Proposed Rule Change

A proposed rule change filed by Options Clearing Corporation (OCC) relating to revised DCO rules (SR-OCC-2012-06) has been approved on an accelerated basis pursuant to Section 19(b)(2) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of April 23. (Rel. 34-66841)

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 viewed in person in the Commission's Public Reference Branch at 100 F Street, N.E., Washington, D.C. To obtain paper copies, please refer to information on the Commission's Web site at http://www.sec.gov/answers/publicdocs.htm. In most cases, you can view and download this information by using the search function located at http://www.sec.gov/edgar/searchedgar/companysearch.html.

S-1     PQ HOLDINGS, INC., 1037 EUREKA PLACE, CHULA VISTA, CA, 91913, 
        619-664-9325 - 4,500,000 ($225,000.00) Equity, (File 333-180835 - 
        Apr. 20) (BR. 05C)

S-8     PROOFPOINT INC, 892 ROSS DRIVE, SUNNYVALE, CA, 94089, 408-517-4710 - 
        0 ($124,127,660.80) Equity, (File 333-180839 - Apr. 20) (BR. 03A)

S-8     INFOBLOX INC, 4750 PATRICK HENRY DRIVE, SANTA CLARA, CA, 95054, 
        408-625-4200 - 18,201,236 ($167,705,266.76) Equity, (File 333-180840 - 
        Apr. 20) (BR. 03C)

S-1     Southcross Energy Partners, L.P., 1700 PACIFIC AVENUE, SUITE 2900, 
        DALLAS, TX, 75201, 214-979-3700 - 
        0 ($230,000,000.00) Limited Partnership Interests, (File 333-180841 - 
        Apr. 20) (BR. 02)

S-3ASR  NEXTERA ENERGY INC, 700 UNIVERSE BLVD, JUNO BEACH, FL, 33408, 
        5616946333 - 1,721,001 ($107,562,562.50) Equity, (File 333-180848 - 
        Apr. 20) (BR. 02A)

S-3     Guidance Software, Inc., 215 NORTH MARENGO AVENUE, PASADENA, CA, 91101, 
        6262299191 - 0 ($8,631,458.00) Equity, (File 333-180849 - Apr. 20) 
        (BR. 03B)

S-8     PHARMACYCLICS INC, PHARMACYCLICS INC, 995 E ARQUES AVE, SUNNYVALE, CA, 
        94085-4521, 408 774 0330 - 2,500,000 ($63,425,000.00) Equity, 
        (File 333-180850 - Apr. 20) (BR. 01B)

F-10    BARRICK GOLD CORP, BCE PLACE, CANADA TRUST TOWER, 
        161 BAY STREET SUITE 3700, TORONTO ONTARIO CANA, A6, M5J2S1, 
        4163077470 - 0 ($2,000,000,000.00) Non-Convertible Debt, 
        (File 333-180852 - Apr. 20) (BR. 09A)

S-4     Cenveo Corp, ONE CANTERBURY GREEN, 201 BROAD STREET, STAMFORD, CT, 
        06901, 203-595-3000 - 225,000,000 ($225,000,000.00) Debt, 
        (File 333-180853 - Apr. 20) (BR. 05A)

S-8     Midstates Petroleum Company, Inc., 4400 POST OAK PARKWAY, SUITE 1900, 
        HOUSTON, TX, 77027, 713-595-9400 - 6,563,435 ($85,324,655.00) Equity, 
        (File 333-180854 - Apr. 20) (BR. 04B)

S-8     AMN HEALTHCARE SERVICES INC, 12400 HIGH BLUFF DRIVE, SUITE 100, 
        SAN DIEGO, CA, 92130, 8668718519 - 0 ($20,507,260.44) Equity, 
        (File 333-180856 - Apr. 20) (BR. 09A)

S-8     AMN HEALTHCARE SERVICES INC, 12400 HIGH BLUFF DRIVE, SUITE 100, 
        SAN DIEGO, CA, 92130, 8668718519 - 0 ($245,821.00) Equity, 
        (File 333-180857 - Apr. 20) (BR. 09A)

S-3ASR  ACACIA RESEARCH CORP, 500 NEWPORT CENTER DRIVE, 7TH FLOOR, 
        NEWPORT BEACH, CA, 92660, 9494808300 - 
        6,122,449 ($243,367,347.75) Equity, (File 333-180858 - Apr. 20) 
        (BR. 03B)

S-8     AEROSONIC CORP /DE/, 1212 N HERCULES AVE, CLEARWATER, FL, 33765, 
        727-461-3000 - 200,000 ($510,000.00) Equity, (File 333-180862 - 
        Apr. 20) (BR. 05A)

S-8     INTUITIVE SURGICAL INC, 4085232100 - 
        1,300,000 ($757,367,000.00) Equity, (File 333-180863 - Apr. 20) 
        (BR. 10B)

S-8     PINNACLE FINANCIAL PARTNERS INC, 150 THIRD AVENUE SOUTH, SUITE 900, 
        NASHVILLE, TN, 37201, 6157443700 - 0 ($8,340,000.00) Equity, 
        (File 333-180865 - Apr. 20) (BR. 07B)

S-8     GT Advanced Technologies Inc., 243 DANIEL WEBSTER HIGHWAY, MERRIMACK, 
        NH, 03054, (603)883-5200 - 0 ($93,687,500.00) Equity, 
        (File 333-180866 - Apr. 20) (BR. 10B)

S-3     CUMULUS MEDIA INC, 3280 PEACHTREE ROAD N.W., SUITE 2300, ATLANTA, GA, 
        30305, 4049490700 - 0 ($59,376,603.32) Equity, (File 333-180867 - 
        Apr. 20) (BR. 11C)

S-1     Merk Gold Trust, 2 HANSON PLACE, BROOKLYN, NY, 11217, 
        650-323-4341 X109 - 0 ($750,000,000.00) Equity, (File 333-180868 - 
        Apr. 20) (BR. )

S-8     Tumi Holdings, Inc., 1001 DURHAM AVE., SOUTH PLAINFIELD, NJ, 07080, 
        908-756-4400 - 0 ($179,100,142.13) Equity, (File 333-180869 - Apr. 20) 
        (BR. 09)

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 or an 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 Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officer
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
5.06	Change in Shell Company Status
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 viewed in person in the Commission's Public Reference Branch at 100 F Street, N.E., Washington, D.C. To obtain paper copies, please refer to information on the Commission's Web site at http://www.sec.gov/answers/publicdocs.htm. In most cases, you can view and download this information by using the search function located at http://www.sec.gov/edgar/searchedgar/companysearch.html.

                                        STATE
NAME OF ISSUER                          CODE     8K ITEM NO.          DATE        COMMENT

ACME UNITED CORP                        CT       2.02,9.01            04/20/12

ACNB CORP                               PA       8.01,9.01            04/17/12

AES CORP                                DE       5.02,5.07            04/18/12

AISystems, Inc.                                  1.01,5.02,9.01       04/19/12

ALLIANCE BANKSHARES CORP                         7.01                 04/19/12

ALLOS THERAPEUTICS INC                  DE       8.01,9.01            04/20/12

ALTERRA CAPITAL HOLDINGS Ltd                     2.02,9.01            04/20/12

AMERICAN ELECTRIC POWER CO INC          NY       2.02,9.01            04/20/12

American Energy Development Corp.       NV       7.01,9.01            04/19/12

AMERICAN SUPERCONDUCTOR CORP /DE/       DE       8.01                 04/20/12

AMERISTAR CASINOS INC                   NV       8.01,9.01            04/19/12

AMN HEALTHCARE SERVICES INC             DE       5.02,5.07,9.01       04/18/12

AMYRIS, INC.                            DE       1.01,2.03            04/17/12

AOTS 30, Inc.                           DE       1.01,3.02            04/16/12

ARCADIA RESOURCES, INC                  NV       1.01,8.01            04/17/12

Ascent Solar Technologies, Inc.         DE       5.02                 04/17/12

ASTORIA FINANCIAL CORP                  DE       5.07                 05/18/11    AMEND

AVX Corp                                DE       8.01                 04/20/12

AYERS EXPLORATION INC.                  NV       5.02                 04/20/12

BAKERS FOOTWEAR GROUP INC               MO       5.02,9.01            04/16/12

BANK MUTUAL CORP                        WI       2.02                 04/19/12

Bank of America Auto Receivables Secu   DE       1.01,9.01            04/18/12

BARD C R INC /NJ/                       NJ       5.02,5.03,5.07,9.01  04/18/12

BARNES GROUP INC                        DE       2.02                 04/20/12

BAYLAKE CORP                            WI       2.02,9.01            04/20/12

Bearing Mineral Exploration, Inc.                1.01,3.02,5.02,8.01, 04/17/12
                                                 9.01
          
BERKSHIRE HILLS BANCORP INC                      8.01,9.01            04/20/12

BEST BUY CO INC                         MN       5.02                 04/18/12

Big Time Acquisition, Inc.                       4.01,9.01            04/20/12

BIOTIME INC                             CA       8.01,9.01            04/19/12

BMW Vehicle Lease Trust 2012-1                   1.01,9.01            04/19/12

BODISEN BIOTECH, INC                    DE       5.02,8.01            04/19/12

BOOKS A MILLION INC                     DE       4.01                 04/20/12

BRINKS CO                               VA       5.02,9.01            04/20/12

Bristow Group Inc                       DE       5.02                 04/17/12

BROADVISION INC                         DE       1.01,9.01            04/18/12

BROCADE COMMUNICATIONS SYSTEMS INC      DE       5.07                 04/12/12    AMEND

CAMBIUM LEARNING GROUP, INC.                     5.02                 04/20/12

CANO PETROLEUM, INC                              7.01,8.01,9.01       04/19/12

Capitol Federal Financial Inc           MD       7.01,9.01            04/20/12

Carroll Bancorp, Inc.                   MD       5.07                 04/16/12

CATALYST HEALTH SOLUTIONS, INC.         DE       8.01,9.01            04/18/12

CATASYS, INC.                           DE       1.01,3.02,9.01       04/17/12

CECIL BANCORP INC                       MD       3.02,5.02            04/16/12

CELL THERAPEUTICS INC                   WA       2.02,9.01            04/20/12

Cellceutix CORP                         NV       8.01                 04/19/12

CENTRAL BANCORP INC /MA/                MA       8.01,9.01            04/19/12

CENTURYLINK, INC                        LA       8.01,9.01            04/18/12

Chaparral Energy, Inc.                  DE       1.01,9.01            04/17/12

Cheniere Energy Partners, L.P.          DE       8.01,9.01            04/20/12

CHESAPEAKE ENERGY CORP                  OK       7.01,8.01,9.01       04/16/12

China Electronics Holdings, Inc.        NV       4.02                 04/18/12    AMEND

China Media Group CORP                  TX       8.01                 04/20/12

China Shenghuo Pharmaceutical Holding            3.01,9.01            04/17/12

CHROMCRAFT REVINGTON INC                DE       2.02,8.01,9.01       04/16/12

CITIGROUP INC                           DE       5.02,5.07,9.01       04/17/12

CITIZENS FINANCIAL SERVICES INC         PA       5.07,8.01,9.01       04/17/12

CITIZENS HOLDING CO /MS/                MS       2.02,7.01,9.01       04/19/12

CLEAN WIND ENERGY TOWER, INC.           NV       1.01,2.03,3.02       04/03/12

CNO Financial Group, Inc.               DE       7.01,9.01            04/19/12

COBRA ELECTRONICS CORP                  DE       1.01,2.03,9.01       04/16/12

COLE CREDIT PROPERTY TRUST IV, INC.     MD       1.01,2.01,2.03,9.01  04/16/12

COLONY BANKCORP INC                     GA       2.02,9.01            04/20/12

COMMERCE BANCSHARES INC /MO/            MO       5.07                 04/18/12

COMMERCIAL NATIONAL FINANCIAL CORP /P   PA       2.02                 04/20/12

CONSOLIDATED TOMOKA LAND CO             FL       5.02,9.01            04/19/12

CONSOLIDATED WATER CO LTD               E6       8.01,9.01            04/18/12

Constellation Energy Partners LLC       DE       7.01,8.01,9.01       04/17/12

COPsync, Inc.                           DE       2.02,9.01            04/16/12

Coronus Solar Inc.                      A1       1.01,1.02,2.01,2.03, 04/13/12
                                                 7.01,9.01
     
CROSS TIMBERS ROYALTY TRUST             TX       2.02,9.01            04/20/12

CROSSTEX ENERGY INC                     DE       7.01,9.01            04/19/12

CROSSTEX ENERGY LP                      DE       7.01,9.01            04/19/12

CUMBERLAND PHARMACEUTICALS INC                   5.07                 04/17/12

CUMULUS MEDIA INC                       DE       8.01,9.01            04/20/12

CVB FINANCIAL CORP                      CA       2.02,9.01            04/18/12

CYCLONE POWER TECHNOLOGIES INC          FL       2.02,9.01            04/20/12

CYTODYN INC                             CO       1.01,9.01            04/16/12

DAKOTA PLAINS HOLDINGS, INC.            NV       4.01,9.01            04/17/12

DCB FINANCIAL CORP                      OH       2.02,9.01            04/20/12

DERMA SCIENCES, INC.                    PA       2.01,9.01            04/16/12

DIAL GLOBAL, INC. /DE/                  DE       1.01,5.02,9.01       04/16/12

DIEBOLD INC                             OH       5.02                 04/20/12

Digitiliti Inc                          DE       5.02                 04/17/12

Diligent Board Member Services, Inc.    DE       1.01,5.03,5.07,8.01,        04/17/12
                                                 9.01
  
DIMECO INC                              PA       2.02,9.01            04/20/12

Discover Financial Services             DE       8.01,9.01            04/20/12

DONEGAL GROUP INC                       DE       5.07,8.01,9.01       04/19/12

DORAL FINANCIAL CORP                    PR       5.02                 04/16/12

DTE ENERGY CO                           MI       8.01,9.01            04/20/12

DUNE ENERGY INC                         DE       8.01,9.01            03/05/12    AMEND

EAGLE FINANCIAL SERVICES INC            VA       2.02,8.01,9.01       04/20/12

EASTERN VIRGINIA BANKSHARES INC         VA       2.02,9.01            04/20/12

ECOLAB INC                              DE       5.02,9.01            04/19/12

ELECTRO SENSORS INC                     MN       5.07                 04/18/12

Empowered Products, Inc.                NV       5.02,5.07,9.01       04/16/12

Encom Group, Inc.                       NV       1.01,5.03,9.01       04/16/12

ENDURANCE SPECIALTY HOLDINGS LTD                 1.01,1.02,2.03,9.01  04/20/12

Enduro Royalty Trust                    DE       2.02,9.01            04/20/12

ENOVA SYSTEMS INC                       CA       3.01,9.01            04/17/12

Enstar Group LTD                        D0       4.01,8.01,9.01       04/17/12

Entertainment Art, Inc.                 NV       4.01,9.01            04/16/12

Epazz Inc                               IL       4.01,9.01            04/20/12

EPLUS INC                               DE       5.03,9.01            04/18/12

ExlService Holdings, Inc.               DE       5.02,9.01            04/17/12

EXPEDITORS INTERNATIONAL OF WASHINGTO   WA       2.02,9.01            04/19/12

Extra Space Storage Inc.                MD       8.01,9.01            04/16/12

EZJR, Inc.                              NV       1.01,2.01,3.02,5.03, 03/01/12    AMEND
                                                 5.06,9.01
     
Federal Home Loan Bank of New York      X1       2.02,8.01,9.01       04/20/12

FIDELITY BANCORP INC                    PA       2.02,8.01,9.01       04/20/12

First American Financial Corp           DE       1.01,1.02,2.03       04/17/12

FIRST CITIZENS BANC CORP /OH            OH       5.07                 04/20/12

FIRST CITIZENS BANC CORP /OH            OH       7.01,9.01            04/20/12

FIRST CITIZENS BANCSHARES INC /TN/      TN       5.02,5.07            04/18/12

FIRST PLACE FINANCIAL CORP /DE/         DE       5.02                 04/20/12

Fixed Income Client Solutions LLC                9.01                 04/20/12

Ford Credit Auto Owner Trust 2012-B     DE       1.01,8.01,9.01       04/18/12

FRONTIER COMMUNICATIONS CORP            DE       5.02,9.01            04/20/12

GARTNER INC                             DE       8.01                 04/19/12

GENERAL ELECTRIC CAPITAL CORP           CT       8.01,9.01            04/20/12

GENERAL ELECTRIC CO                     NY       2.02,9.01            04/20/12

General Maritime Corp / MI                       8.01                 04/16/12

GENERAL MILLS INC                       DE       1.01,1.02,2.03,9.01  04/16/12

GENERAL STEEL HOLDINGS INC              NV       3.01,8.01,9.01       04/17/12

GENTA INC DE/                           DE       8.01                 04/20/12

Global Geophysical Services Inc         DE       8.01,9.01            04/19/12

GLOBAL PARTNERS LP                               7.01,9.01            04/20/12

GNC HOLDINGS, INC.                      DE       5.07                 04/19/12

GRANITE CITY FOOD & BREWERY LTD.        MN       1.01,9.01            04/17/12

GRANT PARK FUTURES FUND LIMITED PARTN   IL       7.01,9.01            03/31/12

GREAT PLAINS ENERGY INC                 MO       7.01,8.01,9.01       04/20/12

Great Wolf Resorts, Inc.                DE       1.01,8.01,9.01       04/20/12

GT Advanced Technologies Inc.           DE       5.03,9.01            04/16/12

Guaranty Bancorp                        DE       2.02,7.01,9.01       04/19/12

GUARANTY FEDERAL BANCSHARES INC         DE       2.02,9.01            04/18/12

Hallwood Group Inc                      DE       5.02                 04/18/12

HAN LOGISTICS INC                                5.02                 04/19/12

HARLEYSVILLE GROUP INC                  DE       8.01                 04/16/12

HCP, INC.                               MD       8.01,9.01            04/20/12

Heritage-Crystal Clean, Inc.            DE       1.01,8.01,9.01       04/19/12

Hines Global REIT, Inc.                 MD       8.01,9.01            04/20/12

Hoku Corp                               DE       5.07                 12/09/11    AMEND

HOME BANCSHARES INC                              5.07                 04/19/12

Homeowners Choice, Inc.                 FL       1.01,9.01            04/19/12

Honda Auto Receivables 2012-2 Owner T   DE       1.01,9.01            04/18/12

HONEYWELL INTERNATIONAL INC             DE       2.02,9.01            04/20/12

HUB GROUP INC                           DE       2.02,9.01            03/31/12

HUGOTON ROYALTY TRUST                   TX       2.02,9.01            04/20/12

IDEXX LABORATORIES INC /DE              DE       2.02,9.01            04/20/12

INCYTE CORP                             DE       8.01,9.01            04/20/12

INFINITY PHARMACEUTICALS, INC.          DE       7.01,9.01            04/20/12

INFRASTRUCTURE MATERIALS CORP.          DE       8.01,9.01            04/19/12

Ingersoll-Rand plc                      L2       2.02,9.01            04/20/12

INTERMOUNTAIN COMMUNITY BANCORP         ID       5.02                 04/17/12

INTEST CORP                             DE       5.02                 04/18/12

IntraLinks Holdings, Inc.               DE       8.01                 04/16/12

ISHARES GOLD TRUST                      NY       8.01                 04/20/12

JOHNSON CONTROLS INC                    WI       2.02,7.01,9.01       04/20/12

Juhl Wind, Inc                                   1.01,2.01,2.03,9.01  11/29/11    AMEND

KIMBERLY CLARK CORP                     DE       2.02,9.01            04/20/12

KIMCO REALTY CORP                       MD       1.01,2.03,9.01       04/17/12

LAKELAND BANCORP INC                    NJ       2.02,8.01,9.01       04/20/12

Laredo Oil, Inc.                        DE       5.02                 04/12/12    AMEND

LCNB CORP                               OH       2.02,8.01,9.01       04/20/12

LEAPFROG ENTERPRISES INC                         5.02,9.01            04/16/12

LEVI STRAUSS & CO                       DE       5.07                 04/19/12

LITHIA MOTORS INC                       OR       1.01,2.03,9.01       04/20/12

LKQ CORP                                DE       7.01,9.01            04/17/12

Location Based Technologies, Inc.       NV       1.01,9.01            04/20/12

LOWES COMPANIES INC                     NC       1.01,2.03,5.02,9.01  04/20/12

LSB FINANCIAL CORP                      IN       5.07                 04/18/12

M&T BANK CORP                           NY       5.07                 04/17/12

MANHATTAN PHARMACEUTICALS INC           DE       5.07                 04/16/12

MANPOWER INC /WI/                       WI       2.02,9.01            04/20/12

MARINE PRODUCTS CORP                    DE       8.01,9.01            04/19/12

MATTHEWS INTERNATIONAL CORP             PA       2.02,9.01            04/19/12

MB FINANCIAL INC /MD                             2.02,9.01            04/19/12

MCDONALDS CORP                          DE       2.02,9.01            04/20/12

MEDICINES CO /DE                        DE       5.02                 04/16/12

MENS WEARHOUSE INC                      TX       5.02,9.01            04/20/12

MESA ROYALTY TRUST/TX                   TX       2.02,9.01            04/20/12

METLIFE INC                             DE       2.02,7.01,9.01       04/19/12

MetroCorp Bancshares, Inc.              TX       2.02,9.01            04/20/12

MGM Resorts International               DE       1.01,9.01            04/18/12

MONARCH CASINO & RESORT INC             NV       2.02,9.01            04/18/12

MONARCH CASINO & RESORT INC             NV       8.01,9.01            04/18/12

MOODYS CORP /DE/                        DE       5.07,8.01            04/16/12

MORRIS PUBLISHING GROUP LLC             GA       8.01                 04/18/12

Motor Sport Country Club Holdings Inc            4.02,9.01            04/13/12

MRC GLOBAL INC.                         DE       8.01,9.01            04/20/12

MUTUALFIRST FINANCIAL INC               MD       2.02,9.01            04/20/12

NATIONAL BEVERAGE CORP                  DE       8.01,9.01            04/19/12

NATIONAL PENN BANCSHARES INC            PA       2.02,7.01,9.01       04/20/12

NATIONAL PENN BANCSHARES INC            PA       7.01,9.01            04/20/12

Nationstar Mortgage Holdings Inc.       DE       8.01,9.01            04/20/12

NeoStem, Inc.                           DE       7.01,9.01            04/19/12

NeurogesX Inc                           CA       3.01,8.01,9.01       04/17/12

NEWMONT MINING CORP /DE/                DE       5.02                 04/17/12

Newport Bancorp Inc                              2.02,9.01            04/20/12

NEWS CORP                                        8.01,9.01            04/20/12

NEXT FUEL, INC.                         NV       1.01,3.02,9.01       03/31/12

NGL Energy Partners LP                  DE       2.01,9.01            02/03/12    AMEND

NORTHWEST INDIANA BANCORP               IN       2.02,9.01            04/20/12

NORTHWEST PIPE CO                       OR       3.01,9.01            04/17/12

Novus Robotics Inc.                     NV       1.01,2.01,3.02,5.01, 02/01/12
                                                 5.02,9.01
     
OCEANFIRST FINANCIAL CORP               DE       2.02,8.01            04/19/12

Oconee Federal Financial Corp.                   8.01,9.01            04/19/12

ORASURE TECHNOLOGIES INC                DE       5.02                 04/18/12

ORBITAL SCIENCES CORP /DE/              DE       2.02,9.01            04/19/12

OSAGE EXPLORATION & DEVELOPMENT INC     DE       1.01,2.03,3.02,9.01  04/17/12

OSL HOLDINGS INC.                                1.01,9.01            04/18/12

OTELCO INC.                             DE       7.01,9.01            04/20/12

PARK NATIONAL CORP /OH/                 OH       2.03,8.01,9.01       04/19/12

Patriot Coal CORP                       DE       7.01,9.01            04/20/12

Patriot Minefinders Inc.                NV       8.01                 04/19/12

PDL BIOPHARMA, INC.                     DE       1.01                 04/17/12

PENN NATIONAL GAMING INC                PA       2.02,9.01            04/19/12

PENNSYLVANIA REAL ESTATE INVESTMENT T   PA       1.01,3.02,5.03,9.01  04/20/12

People's United Financial, Inc.         DE       2.02,5.03,5.07,8.01, 04/19/12
                                                 9.01
          
PERMIAN BASIN ROYALTY TRUST             TX       2.02,9.01            04/20/12

Pernix Group, Inc.                               2.01,9.01            03/28/12

PINNACLE FINANCIAL PARTNERS INC         TN       5.02,5.07,9.01       04/17/12

Pinnacle Foods Finance LLC              DE       1.01,2.03,8.01       04/17/12

PIONEER NATURAL RESOURCES CO            DE       2.02                 04/20/12

PIPER JAFFRAY COMPANIES                 DE       2.05                 04/16/12

POPULAR INC                                      7.01,9.01            04/20/12

POPULAR INC                                      2.02,9.01            04/20/12

Portage Resources Inc.                  NV       4.01                 04/18/12

Power REIT                              MD       8.01,9.01            04/20/12

POWER SOLUTIONS INTERNATIONAL, INC.     DE       9.01                 03/20/12    AMEND

POWER-SAVE ENERGY CO                    UT       5.02                 04/18/12    AMEND

PRO DEX INC                             CO       5.02,9.01            04/20/12

PROCERA NETWORKS INC                    NV       8.01,9.01            04/19/12

PROGRESSIVE CORP/OH/                    OH       2.02,7.01,9.01       04/20/12

PROLOR Biotech, Inc.                    NV       3.01,7.01,9.01       04/19/12

Protea Biosciences Group, Inc.          DE       2.03,3.02,9.01       04/16/12

PROVIDENT FINANCIAL HOLDINGS INC        DE       8.01,9.01            04/19/12

Q LOTUS HOLDINGS INC                    NV       1.01,2.03,9.01       04/17/12

QEP RESOURCES, INC.                     DE       1.01,2.03,9.01       04/18/12

RAVEN INDUSTRIES INC                    SD       5.02,9.01            04/20/12

RCM TECHNOLOGIES INC                    NV       3.01                 04/19/12

REAL ESTATE ASSOCIATES LTD VII          CA       8.01                 04/17/12

RealD Inc.                              DE       1.01,2.03,8.01,9.01  04/19/12

REDDY ICE HOLDINGS INC                  DE       1.01,2.03,9.01       04/16/12    AMEND

REPUBLIC BANCORP INC /KY/               KY       5.07                 04/19/12

Resource Real Estate Opportunity REIT   MD       7.01                 04/17/12

Rhino Resource Partners LP              DE       7.01,9.01            04/20/12

RIVER VALLEY BANCORP                    IN       2.02,5.07,9.01       04/17/12

ROADSHIPS HOLDINGS, INC.                DE       1.01,5.02,7.01,9.01  04/20/12

ROCKWELL MEDICAL TECHNOLOGIES INC       MI       5.02                 04/19/12

ROTATE BLACK INC                        NV       8.01,9.01            04/20/12

ROYAL CARIBBEAN CRUISES LTD                      2.02,7.01,9.01       04/20/12

RPC INC                                 DE       8.01,9.01            04/19/12

RSC Holdings Inc.                       DE       8.01                 04/19/12

Sandalwood Ventures                     NV       1.01,3.02,5.01,5.03, 04/09/12
                                                 9.01
          
SANDY SPRING BANCORP INC                MD       2.02,9.01            04/19/12

SCHLUMBERGER LTD /NV/                   P8       2.02,7.01,9.01       04/20/12

SEACOR HOLDINGS INC /NEW/               DE       7.01                 04/20/12

SENSIENT TECHNOLOGIES CORP              WI       2.02,9.01            04/20/12

Signature Exploration & Production Co   DE       5.02                 04/18/12

SILICON LABORATORIES INC                DE       5.02,5.07            04/19/12

SIMMONS FIRST NATIONAL CORP             AR       5.07                 04/17/12

SIMMONS FIRST NATIONAL CORP             AR       8.01,9.01            04/20/12

Sino-Bon Entertainment, Inc.            NV       5.02                 04/17/12

Skagit State Bancorp, Inc.              WA       5.07                 04/19/12

SkyPeople Fruit Juice, Inc              FL       8.01,9.01            04/20/12

SLM Student Loan Trust 2005-5                    8.01                 04/20/12

SLM Student Loan Trust 2005-8                    8.01                 04/20/12

SMITH A O CORP                          DE       2.02,9.01            04/20/12

SMUCKER J M CO                          OH       5.02,9.01            04/19/12

SOMERSET HILLS BANCORP                  NJ       5.07                 04/19/12

SONOCO PRODUCTS CO                      SC       5.07                 04/18/12

SpectrumDNA, Inc.                       DE       1.01,2.01,3.02,5.01, 04/16/12
                                                 5.02,5.07,9.01

SPEEDWAY MOTORSPORTS INC                DE       5.07                 04/17/12

SRKP 16 INC                             DE       1.01,2.01,2.02,3.02, 01/11/12    AMEND
                                                 5.01,5.02,5.03,5.06,
                                                 9.01
   
Standard Financial Corp.                MD       2.02,8.01,9.01       04/19/12

STANDARD REGISTER CO                    OH       2.02,9.01            04/20/12

STANLEY BLACK & DECKER, INC.            CT       2.02,9.01            04/18/12

STANLEY BLACK & DECKER, INC.            CT       5.03,5.07,9.01       04/17/12

STARWOOD PROPERTY TRUST, INC.                    8.01,9.01            04/16/12

STEEL DYNAMICS INC                      IN       2.02,9.01            04/18/12

STEELCASE INC                           MI       5.02,9.01            04/20/12

STRATS SM TRUST FOR Goldman Sachs Cap            8.01,9.01            04/16/12

STRATS SM TRUST FOR GOLDMAN SACHS GRO            8.01,9.01            04/16/12

STRATS SM TRUST FOR JPMORGAN CHASE &             8.01,9.01            04/16/12

STRATS SM TRUST FOR WAL-MART STORES,             8.01,9.01            04/16/12

STRATS(SM) TRUST FOR DOMINION RESOURC            8.01,9.01            04/16/12

STRATS(SM) TRUST FOR GEN ELEC CAP COR            8.01,9.01            04/16/12

STRATS(SM) Trust For Goldman Sachs Ca            8.01,9.01            04/16/12

STRUCTURED OBLIGATIONS CORP LONG TERM   DE       8.01,9.01            04/16/12

STRUCTURED OBLIGATIONS CORP LONG TERM   DE       8.01,9.01            04/16/12

STRUCTURED OBLIGATIONS CORP LONG TERM   DE       8.01,9.01            04/16/12

STRUCTURED OBLIGATIONS CORP SELECT NO   DE       8.01,9.01            04/16/12

STRUCTURED OBLIGATIONS CORP SELECT NO   DE       8.01,9.01            04/16/12

STUDIO II BRANDS INC                    FL       1.01,2.01,3.02,4.02, 02/10/11    AMEND
                                                 5.02,9.01
     
Sucampo Pharmaceuticals, Inc.                    7.01,9.01            04/20/12

SUMMER ENERGY HOLDINGS INC              NV       4.01,9.01            04/02/12    AMEND

Summer Infant, Inc.                     DE       5.02                 04/16/12

SUNWIN INTERNATIONAL NEUTRACEUTICALS,            5.03,7.01,9.01       04/20/12

SUPERVALU INC                           DE       5.02,9.01            04/16/12

SUPREME INDUSTRIES INC                  DE       2.02,9.01            04/19/12

SURREY BANCORP                          NC       7.01,9.01            04/20/12

Sustainable Environmental Technologie   CA       1.01                 04/05/12

SXC Health Solutions Corp.              A6       1.01,5.02,8.01,9.01  04/16/12

SYNALLOY CORP                           DE       2.02,9.01            03/31/12

Terra Tech Corp.                        NV       4.01,9.01            04/19/12

TESORO LOGISTICS LP                     DE       7.01,9.01            04/19/12

Thompson Creek Metals CO Inc.           A6       2.02,9.01            04/19/12

TIDELANDS BANCSHARES INC                         2.02,9.01            04/20/12

TIDEWATER INC                           DE       5.02,9.01            04/16/12

Timberline Resources Corp               DE       7.01,9.01            04/19/12

TORCH ENERGY ROYALTY TRUST              DE       3.01,9.01            04/18/12

Tower Group, Inc.                       DE       7.01,9.01            04/20/12

TRANSUNION CORP.                                 1.01,9.01            04/17/12

TripAdvisor, Inc.                       DE       5.02                 04/16/12

TSIC, Inc.                              DE       7.01,9.01            04/17/12

U. S. Premium Beef, LLC                          7.01,9.01            04/20/12

U.S. SILICA HOLDINGS, INC.              DE       5.02,9.01            04/05/12    AMEND

UDR, Inc.                               MD       5.02                 04/17/12

Under Armour, Inc.                      MD       2.02,9.01            04/20/12

United Financial Bancorp, Inc.                   2.02,5.02,5.07,9.01  04/19/12

UNITED RENTALS INC /DE                  DE       8.01                 04/19/12

UNITED SECURITY BANCSHARES              CA       2.02,9.01            04/20/12

UNIVEST CORP OF PENNSYLVANIA            PA       5.07                 04/17/12

US AIRWAYS GROUP INC                    DE       7.01                 04/20/12

US AIRWAYS GROUP INC                    DE       7.01,9.01            04/20/12

US BANCORP \DE\                         DE       5.03,8.01,9.01       04/18/12

VALLEY FINANCIAL CORP /VA/              VA       5.02,9.01            04/19/12

VALLEY NATIONAL BANCORP                 NJ       5.07                 04/18/12

VALMONT INDUSTRIES INC                  DE       2.02,9.01            04/19/12

VelaTel Global Communications, Inc.     NV       1.01,9.01            04/19/12

Verso Paper Corp.                       DE       5.02,9.01            04/20/12

Vertex Energy Inc.                               5.02                 04/16/12

VISTA GOLD CORP                         B0       7.01,9.01            04/20/12

VIVUS INC                               CA       5.02,5.03,9.01       04/18/12

Walter Energy, Inc.                     DE       5.07                 04/19/12

WebMD Health Corp.                      DE       1.01,9.01            04/18/12

Wells Timberland REIT, Inc.             MD       5.02                 04/16/12

WESTERN ALLIANCE BANCORPORATION         NV       2.02,9.01            04/19/12

WHIRLPOOL CORP /DE/                     DE       5.02,5.03,5.07,9.01  04/17/12

WILLIAMS COMPANIES INC                  DE       5.02,7.01,9.01       04/19/12

WILLIS GROUP HOLDINGS PLC               L2       5.02,9.01            04/16/12

WINNER MEDICAL GROUP INC                NV       5.07                 04/19/12

Wizard World, Inc.                      DE       1.01,2.01,3.02,5.01, 12/07/10    AMEND
                                                 5.02,5.03,5.06,9.01
        
WOLVERINE WORLD WIDE INC /DE/           MI       5.02,5.07,9.01       04/19/12

Yakun International Investment & Hold   NV       2.01                 09/13/11    AMEND

YRC Worldwide Inc.                      DE       7.01                 04/20/12

http://www.sec.gov/news/digest/2012/dig042312.htm