| 1031 Tax Group, The |
| AFC Enterprises Inc |
| ASAT Holdings Ltd |
| Abraxas Petroleum Corp |
| Airgas Inc |
| Alaska Communications Systems Holdings Inc |
| Allegheny Energy Inc |
| Alliance Imaging Inc |
| American Capital Strategies Ltd |
| American Home Mortgage Investment Corp |
| Aquila Inc |
| Authentic Inc |
| B&G Foods Inc |
| B/E Aerospace Inc |
| Bally Total Fitness Holding Corp |
| Bare Escentuals Beauty Inc |
| BearingPoint Inc |
| Blockbuster Inc |
| Blount International Inc |
| Boston Scientific Corp |
| Broadhollow Funding LLC |
| Buckeye Technologies Inc |
| C-BASS |
| CA Inc |
| CPI International Inc |
| CSFB Home Equity Asset Trust |
| CV Therapeutics Inc |
| CWALT Inc |
| Cablevision Systems Corp |
| Carrols Restaurant |
| Cell Therapeutics Inc |
| Centennial Communications Corp |
| Charter Communications Inc |
| Cheniere Energy Inc |
| Chesapeake Energy Corp |
| Chiquita Brands International Inc |
| Choice Hotels International Inc |
| Chrysler Automotive LLC |
| Cincinnati Bell Inc (fka BroadWing Inc) |
| Claymont Stell |
| Compass Minerals Group, Inc. |
| Compliance Corporation |
| Corel Corp |
| Crescent Real Estate Equities Co |
| Crown Holdings Inc (fka Crown Cork & Seal Co Inc) |
| Crown Media HL |
| Cyberonics Inc |
| Dayton Superior Corp |
| Deluxe Corp |
| Denny's Corp |
| Domino's Pizza Inc |
| Dun & Bradstreet Corp, The |
| Dynegy Inc |
| Echostar Communications Corp |
| Emeritus Corp aka Emeritus Assisted Living |
| Empire Resorts Inc |
| Endocare Inc |
| Enzon Pharmaceuticals, Inc. |
| Extendicare Real |
| Fairfax Financial Holdings Ltd |
| Fire Protection Specialists of Carolina LLC |
| Fleetwood Price Enterprises Inc |
| Foamex International Inc |
| Ford Motor Co |
| Fraser Papers Inc |
| French Quarter Inc |
| Friendly Ice Cream Corp |
| GMAC Commercial Mortgage Securities Inc |
| GenCorp Inc |
| General Motors Corp |
| Gillespie CLO PLC |
| Graftech International Ltd |
| Graham Packaging Holdings Co |
| HealthSouth Corp |
| Healthcare Acquisition Corp |
| Hertz Global Holdings Inc |
| IDEARC Inc |
| IMAX Corp |
| ISTA Pharmaceuticals Inc |
| ITC Deltacom Inc |
| Incyte Corp |
| Indevus Pharmaceuticals Inc |
| IndyMac IMSC Mortgage Loan Trust 2007-AR2 |
| Intermune Inc |
| Jabil Circuit Inc |
| Jazz Pharmaceuticals Inc |
| K&F Industries Inc |
| Koppers Holdings Inc |
| LNR CDO VI |
| Landry's Restaurants Inc |
| Life Sciences Research Inc (aka Huntingdon Life Sciences Group PLC) |
| Linear Technology Corp |
| Lodgenet Entertainment Corp |
| Manitowoc Co Inc |
| McMoRan Exploration Co |
| Mediacom Communications Corp |
| Morgan Stanley ACES SPC |
| NPS Pharmaceuticals Inc |
| National CineMedia Inc |
| National Staffing LLC |
| Neurochem Inc |
| New Century Warehouse Corp |
| New River Pharmaceuticals Inc |
| New World Restaurant Group Inc (nka Einstein Noah Restaurant) |
| Newfield Exploration Co |
| Newmarket Corp |
| Nexstar Broadcasting Group Inc |
| Nexstar Broadcasting Inc |
| Nutritional Sourcing Corp (fka Pueblo Xtra International Inc) |
| ON Semiconductor Corp |
| PRG Schultz International |
| PRG-Schultz International Inc |
| Pennsylvania Real Estate Investment Trust |
| Primedia Inc |
| Protection One Inc |
| Qwest Communications International Inc |
| RSC Holdings Inc |
| RadNet Inc |
| Ram Energy Resources |
| Regal Entertainment Group |
| Resverlogix Corp |
| Riviera Holdings Corp |
| Rural Cellular Corp |
| S-Tran Holdings Inc |
| Safeway Property Insurance Co |
| Salton Inc |
| Sealy Corp |
| Senorx Inc |
| ServiceMaster Co, The |
| Sipex Corp |
| St. John Knits Inc |
| Station Casinos Inc |
| Stelco Inc |
| Sun-Times Media Group Inc nka Hollinger International Inc |
| SunCom Wireless Inc |
| Sylvest Farms Inc |
| TOUSA Inc formerly Technical Olympic USA Inc |
| Tanger Factory Outlet Centers Inc |
| Targa Resources Inc |
| Tech Data Corp |
| TechTarget |
| Todd Mcfarlane Productions Inc |
| Town Sports International Inc |
| Turner Media Group Inc |
| Unisys Corp |
| Valentis Inc |
| Vanguard Car Rental USA Holdings Inc. |
| Various Classes |
| Vertrue Inc (fka MemberWorks Inc) |
| WR Grace & Co |
| Wachovia Bank Commercial Mortgage Trust |
| Weight Watchers International Inc |
| Western Union Co, The |
| Westmoreland Coal Co. |
| WorldSpace Inc |
| XELR8 Holding Inc |
| XM Satellite Radio Inc |
| Ziff Davis Media Inc |
| i2 Technologies Inc |
|
| Andrews Kurth |
| Ernst & Young |
| Jones Day |
| Kroll Zolfo Cooper |
| Latham & Watkins |
| Mesirow Financial Consulting |
| Saul Ewing |
| Stephen Cooper |
| Stutman, Treister & Glatt |