| AFC Enterprises Inc |
| AREP Car Acquisition Corp |
| Abraxas Petroleum Corp |
| Accredited Home Lenders Holding |
| Advanced Micro Devices Inc |
| Aegis Mortgage Corp |
| AirTran Holdings Inc |
| Ajay Sports Inc |
| Alaska Communications Systems Group Inc |
| Allison Transmission Inc |
| American Real Estate Partners LP |
| Apex Silver Mines Ltd |
| Arcadia Resources Inc |
| Associated Materials Inc |
| Authentic Inc |
| Avista Corp |
| Bare Escentuals Beauty Inc |
| BearingPoint Inc |
| Blount International Inc |
| COMM 2004-LNB3 |
| CV Therapeutics Inc |
| Cablevision Systems Corp |
| Calpine Corp |
| CanArgo Energy Corp |
| Carrols Restaurant |
| Catuity Inc |
| Cell Therapeutics Inc |
| Centennial Communications Corp |
| Cheniere Energy Inc |
| Choice Hotels International Inc |
| Cincinnati Bell Inc (fka BroadWing Inc) |
| Claymont Stell |
| Clayton Williams Energy Inc |
| Communications & Power Industries Inc |
| Compass Minerals Group, Inc. |
| Consumers Energy Co |
| Corel Corp |
| Crown Holdings Inc (fka Crown Cork & Seal Co Inc) |
| Crown Media HL |
| Crown Media Holdings Inc |
| Cyberonics Inc |
| Dayton Superior Corp |
| Deluxe Corp |
| Denny's Corp |
| Direct Insite Corp |
| Domino's Pizza Inc |
| Dun & Bradstreet Corp, The |
| EPOCH 2000-1 Ltd. |
| Emeritus Corp aka Emeritus Assisted Living |
| Empire Resorts Inc |
| Encysive Pharmaceuticals Inc |
| Endocare Inc |
| Enernoc Inc |
| Enzon Pharmaceuticals, Inc. |
| Extendicare Real |
| Foamex International Inc |
| Ford Motor Co |
| Furniture Brands International Inc |
| GenCorp Inc |
| General Motors Corp |
| Graftech International Ltd |
| Gramercy Real Estate CDO 2007-1 Ltd/LLC |
| Grupo Senda Autotransporte SA, de CV |
| Harrahs Oper Co |
| HealthSouth Corp |
| Horizon Lines Inc |
| IAP Worldwide Services Inc |
| IASIS Healthcare Corp |
| IDEARC Inc |
| IMAX Corp |
| ITC Deltacom Inc |
| Incyte Corp |
| Indevus Pharmaceuticals Inc |
| IndyMac ABS Inc |
| Infinity Energy Resources Inc |
| Inn of the Mountain Gods Resort & Casinos |
| Instant Web Inc |
| Intermune Inc |
| Iowa Telecommunications Services Inc |
| JMG Exploration Inc |
| JetBlue Airways Corp |
| Julio I Galang |
| Kenneth Franklin Bryan Cobbs |
| Koppers Holdings Inc |
| Lenox Group Inc |
| Liberty Tax Credit Plus II LP |
| Limited Brands Inc |
| Lodgenet Entertainment Corp |
| Mac-Gray Corp |
| Marcal Paper Mills Inc |
| McMoRan Exploration Co |
| Mediacom Communications Corp |
| Merrill Lynch Mortgage Investors Trust |
| Mobile Mini Inc |
| Monitronics International |
| NPS Pharmaceuticals Inc |
| National CineMedia Inc |
| NeoMedia Technologies Inc |
| Neurochem Inc |
| New River Pharmaceuticals Inc |
| New World Restaurant Group Inc (nka Einstein Noah Restaurant) |
| Nexstar Broadcasting Inc |
| Nuance Communications Inc (fka ScanSoft Inc) |
| ON Semiconductor Corp |
| PTS Inc |
| Parallel Petroleum Corp |
| Primedia Inc |
| Progressive Gaming International Corp (fka Mikohn Gaming Corp) |
| Protection One Inc |
| Qwest Communications International Inc |
| REDS EHP Series 2007-1 Trust |
| RSC Holdings Inc |
| RadNet Inc |
| Ram Energy Resources |
| Regal Entertainment Group |
| Reliant Pharmaceuticals |
| Resverlogix Corp |
| Riviera Holdings Corp |
| Rouge Industries Inc |
| Rural Cellular Corp |
| Saskatchewan Wheat Pool |
| SatCon Technology Corp |
| Sealy Corp |
| Senorx Inc |
| Sharon Kay Kinser |
| Sipex Corp |
| St John Knits International |
| Station Casinos Inc |
| Stelco Inc |
| Syniverse Technologies Inc |
| Targa Resources Inc |
| Thornburg Mortgage Inc |
| Timken Company |
| Titan International Inc |
| Town Sports International Inc |
| TransDigm Group Inc |
| US Shipping Partners LP |
| Unisys Corp |
| Various Classes |
| Viewpoint Corp. |
| WR Grace & Co |
| Weight Watchers International Inc |
| Western Union Co, The |
| Westmoreland Coal Co. |
| Wheeling-Pittsburgh Corp |
| Whole Foods Market Inc |
| Windham Community Memorial Hospital Inc |
| World Heart Corp |
| WorldGate Communications Inc |
| WorldSpace Inc |
| XM Satellite Radio Inc |
| i2 Technologies Inc |
|
| Ernst & Young |