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| Role | Company Name | Ticker | Market | Offering Type | Status | ||||
| Auditor | ACCOONA CORP | Ὠ | NASDAQ National Market | Initial | Withdrawn | ||||
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| Auditor | ALTERNATIVE ASSET MANAGEMENT ACQUISITION CORP. | AMV | American Stock Exchange | Initial | Priced | ||||
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| Auditor | ALYST ACQUISITION CORP. | AYA.U | American Stock Exchange | Initial | Priced | ||||
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| Auditor | AMERICAN APPAREL, INC | EDA-U | American Stock Exchange | Initial | Priced | ||||
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| Auditor | BASIC CARE NETWORKS INC | Ὠ | Nasdaq National Market | Initial | Filed | ||||
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| Auditor | CAPITOL ACQUISITION CORP | CLA.U | American Stock Exchange | Initial | Filed | ||||
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| Auditor | COMPASS PLASTICS & TECHNOLOGIES INC | CPTI | Nasdaq National Market | Initial | Priced | ||||
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| Auditor | CR ACQUISITION CORP. | Ὠ | American Stock Exchange | Initial | Filed | ||||
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| Auditor | DEBT RESOLVE INC | DRV | American Stock Exchange | Initial | Priced | ||||
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| Auditor | DEBT RESOLVE INC | Ὠ | American Stock Exchange | Initial | Withdrawn | ||||
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| Auditor | DOUBLOON CORP. | Ὠ | American Stock Exchange | Initial | Filed | ||||
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| Auditor | ENDEAVOUR INTERNATIONAL ACQUISITION CORP. | Ὠ | American Stock Exchange | Initial | Filed | ||||
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| Auditor | FIG ACQUISITION CORP. | FNS.U | American Stock Exchange | Initial | Withdrawn | ||||
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| Auditor | GRAND SLAM ACQUISITION CORP. | Ὠ | American Stock Exchange | Initial | Filed | ||||
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| Auditor | MEDIA & ENTERTAINMENT HOLDINGS, INC. | TVH.U | American Stock Exchange | Initial | Priced | ||||
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| Auditor | MVC ACQUISITION CORP. | Ὠ | American Stock Exchange | Initial | Withdrawn | ||||
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| Auditor | OCULUS INNOVATIVE SCIENCES, INC. | OCLS | Nasdaq National Market | Initial | Priced | ||||
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| Auditor | OVERTURE ACQUISITION CORP. | NLX.U | American Stock Exchange | Initial | Priced | ||||
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| Auditor | PERFORMANCE ACQUISITION CORP. | Ὠ | American Stock Exchange | Initial | Filed | ||||
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| Auditor | SMG INDIUM RESOURCES LTD. | Ὠ | American Stock Exchange | Initial | Withdrawn | ||||
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| Auditor | TRIPLECROWN ACQUISITION CORP. | TCW.U | American Stock Exchange | Initial | Priced | ||||
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| Auditor | VICTORY ACQUISITION CORP | VRY.U | American Stock Exchange | Initial | Priced | ||||
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| Auditor | VOICENET INC | VNET | Nasdaq SmallCap Market | Initial | Priced | ||||
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| Auditor | WATTLES ACQUISITION CORP | Ὠ | American Stock Exchange | Initial | Withdrawn | ||||
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