form13da.htm
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

SCHEDULE 13D
Under the Securities Exchange Act of 1934
(Amendment No. 3)
 
___________

Cohen & Steers Select Utility Fund, Inc.
-------------------------------------------------------------------------------
(Name of Issuer)

Common Stock
-------------------------------------------------------------------------------
(Title of Class of Securities)

19248A109
----------------------------------------
(CUSIP Number)

Full Value Advisors L.L.C.
Park 80 West, Plaza Two, Suite 750
Saddle Brook, NJ 07663
Tel. (201) 556-0092

 
With a copy to:

Stephen P. Wink, Esq.
Cahill/Wink LLP
5 Penn Plaza
23rd Floor
New York, NY 10001
(646) 378-2105
-------------------------------------------------------------------------------
(Name, Address and Telephone Number of Person Authorized to Receive Notices and Communications)

April 10, 2008
-------------------------------------------------------------------------------
(Date of Event Which Requires Filing of this Statement)

If the filing person has previously filed a statement on Schedule 13G to report the acquisition that is the subject of this Schedule 13D, and is filing this schedule because of ss.ss.240.13d-1(e), 240.13d-1(f) or 240.13d-1(g), check the following box.  [  ]

Note:  Schedules filed in paper format shall include a signed original and five copies of the schedule, including all exhibits.  See ss. §240.13d-7 for other parties to whom copies are to be sent.

*The remainder of this cover page shall be filled out for a reporting person’s initial filing on this form with respect to the subject class of securities, and for any subsequent amendment containing information which would alter disclosures provided in a prior cover page.

The information required on the remainder of this cover page shall not be deemed to be “filed” for the purpose of Section 18 of the Securities Exchange Act of 1934 (“Act”) or otherwise subject to the liabilities of that section of the Act but shall be subject to all other provisions of the Act (however, see the Notes).

 
PAGE 1 OF 25
 

------------------------------------------------
 CUSIP No. 19248A109
------------------------------------------------
-----------------------------------------------------------------------------------------------------------------------------------------
1               Name of Reporting Persons
 I.R.S. Identification Nos. of above persons (entities only)
 
 Full Value Advisors L.L.C.
 22-3813015
--------------------------------------------------------------------------------------------------------------------------------------------
2              Check the Appropriate Box if a Member of a Group (See Instructions)
 
 (a)           [   ]
 (b)           [X]
--------------------------------------------------------------------------------------------------------------------------------------------
3              SEC Use Only
--------------------------------------------------------------------------------------------------------------------------------------------
4              Source of Funds (See Instructions)
 
WC
--------------------------------------------------------------------------------------------------------------------------------------------
5              Check if Disclosure of Legal Proceedings is Required Pursuant to Items 2(d) or 2(e)[   ]
 
--------------------------------------------------------------------------------------------------------------------------------------------
6              Citizenship or Place of Organization
 
New Jersey
--------------------------------------------------------------------------------------------------------------------------------------------
Number of                             7           Sole Voting Power                         534,762
 
--------------------------------------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                          8           Shared Voting Power                         0
--------------------------------------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                        9           Sole Dispositive Power                534,762
--------------------------------------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                        10           Shared Dispositive Power              0
--------------------------------------------------------------------------------------------------------------------------------------------
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
2,135,015
--------------------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
--------------------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
4.9%
--------------------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
OO
--------------------------------------------------------------------------------------------------------------------------------------------
 
 
PAGE 2 OF 25
 

------------------------------------------------
CUSIP No. 19248A109
------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------------
1              Name of Reporting Persons
I.R.S. Identification Nos. of above persons (entities only)
 
Full Value Partners L.P.
22-3813020
------------------------------------------------------------------------------------------------------------------------------------------
2              Check the Appropriate Box if a Member of a Group (See Instructions)
 
(a)           [   ]
(b)           [X]
------------------------------------------------------------------------------------------------------------------------------------------
3             SEC Use Only
------------------------------------------------------------------------------------------------------------------------------------------
4             Source of Funds (See Instructions)
 
WC
------------------------------------------------------------------------------------------------------------------------------------------
 
5             Check if Disclosure of Legal Proceedings is Required Pursuant to Items 2(d) or 2(e)[   ]
------------------------------------------------------------------------------------------------------------------------------------------
6             Citizenship or Place of Organization
 
Delaware
------------------------------------------------------------------------------------------------------------------------------------------
 
Number of                             7           Sole Voting Power                                       0
------------------------------------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                          8           Shared Voting Power                             534,762
------------------------------------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                        9           Sole Dispositive Power                                0
------------------------------------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                        10        Shared Dispositive Power                      534,762
------------------------------------------------------------------------------------------------------------------------------------------
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
2,135,015
------------------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
------------------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
4.9%
------------------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
PN
------------------------------------------------------------------------------------------------------------------------------------------
 
 
PAGE 3 OF 25
 
 
------------------------------------------------
CUSIP No. 19248A109
------------------------------------------------
---------------------------------------------------------------------------------------------------------------------------------------------
1             Name of Reporting Persons
I.R.S. Identification Nos. of above persons (entities only)
 
Bulldog Investors I, LLC
74-3225389
---------------------------------------------------------------------------------------------------------------------------------------------
2             Check the Appropriate Box if a Member of a Group (See Instructions)
 
(a)           [   ]
(b)           [X]
---------------------------------------------------------------------------------------------------------------------------------------------
3             SEC Use Only
---------------------------------------------------------------------------------------------------------------------------------------------
4             Source of Funds (See Instructions)
 
WC
---------------------------------------------------------------------------------------------------------------------------------------------
5             Check if Disclosure of Legal Proceedings is Required Pursuant to Items 2(d) or 2(e)[   ]
 
---------------------------------------------------------------------------------------------------------------------------------------------
6             Citizenship or Place of Organization
 
Delaware
---------------------------------------------------------------------------------------------------------------------------------------------
Number of                               7           Sole Voting Power                          0
---------------------------------------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                            8           Shared Voting Power                831,752
---------------------------------------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                          9           Sole Dispositive Power                  0
---------------------------------------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                          10        Shared Dispositive Power         831,752
---------------------------------------------------------------------------------------------------------------------------------------------
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
2,135,015
---------------------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
---------------------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
4.9%
-----------------------------------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
OO
-----------------------------------------------------------------------------------------------------------------------------------------------------------------
 
 
PAGE 4 OF 25
 

------------------------------------------------
CUSIP No. 19248A109
------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------------------------
1             Name of Reporting Persons
I.R.S. Identification Nos. of above persons (entities only)
 
Opportunity Partners L.P.
11-3132092
--------------------------------------------------------------------------------------------------------------------------------------------
2             Check the Appropriate Box if a Member of a Group (See Instructions)
 
(a)           [   ]
(b)           [X]
--------------------------------------------------------------------------------------------------------------------------------------------
3             SEC Use Only
--------------------------------------------------------------------------------------------------------------------------------------------
4             Source of Funds (See Instructions)
 
WC
--------------------------------------------------------------------------------------------------------------------------------------------
5             Check if Disclosure of Legal Proceedings is Required Pursuant to Items 2(d) or 2(e)[   ]
 
--------------------------------------------------------------------------------------------------------------------------------------------
6             Citizenship or Place of Organization
 
Ohio
--------------------------------------------------------------------------------------------------------------------------------------------
 
Number of                              7           Sole Voting Power                            0
--------------------------------------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                           8           Shared Voting Power                  334,205
--------------------------------------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                         9           Sole Dispositive Power                    0
--------------------------------------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                         10        Shared Dispositive Power          334,205
--------------------------------------------------------------------------------------------------------------------------------------------
 
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
2,135,015
--------------------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
--------------------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
4.9%
--------------------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
PN
--------------------------------------------------------------------------------------------------------------------------------------------
 
 
PAGE 5 OF 25
 

------------------------------------------------
CUSIP No. 19248A109
------------------------------------------------
---------------------------------------------------------------------------------------------------------------------------------------------
1             Name of Reporting Persons
I.R.S. Identification Nos. of above persons (entities only)
 
Calapasas Investment Partners L.P.
95-4463608
---------------------------------------------------------------------------------------------------------------------------------------------
2             Check the Appropriate Box if a Member of a Group (See Instructions)
 
(a)           [   ]
(b)           [X]
---------------------------------------------------------------------------------------------------------------------------------------------
3             SEC Use Only
---------------------------------------------------------------------------------------------------------------------------------------------
4             Source of Funds (See Instructions)
 
WC
---------------------------------------------------------------------------------------------------------------------------------------------
5             Check if Disclosure of Legal Proceedings is Required Pursuant to Items 2(d) or 2(e)[   ]
---------------------------------------------------------------------------------------------------------------------------------------------
6             Citizenship or Place of Organization
 
California
---------------------------------------------------------------------------------------------------------------------------------------------
 
Number of                           7           Sole Voting Power                        0
---------------------------------------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                        8           Shared Voting Power              95,745
---------------------------------------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                      9           Sole Dispositive Power               0
---------------------------------------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                      10        Shared Dispositive Power       95,745
---------------------------------------------------------------------------------------------------------------------------------------------
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
2,135,015
---------------------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
---------------------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
4.9%
---------------------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
PN
---------------------------------------------------------------------------------------------------------------------------------------------
 
 
PAGE 6 OF 25
 

------------------------------------------------
CUSIP No. 19248A109
------------------------------------------------
---------------------------------------------------------------------------------------------------------------------------------------------
1             Name of Reporting Persons
I.R.S. Identification Nos. of above persons (entities only)
 
Opportunity Income Plus Fund L.P.
20-1384166
---------------------------------------------------------------------------------------------------------------------------------------------
2             Check the Appropriate Box if a Member of a Group (See Instructions)
 
(a)           [   ]
(b)           [X]
---------------------------------------------------------------------------------------------------------------------------------------------
3             SEC Use Only
---------------------------------------------------------------------------------------------------------------------------------------------
4             Source of Funds (See Instructions)
 
WC
---------------------------------------------------------------------------------------------------------------------------------------------
5             Check if Disclosure of Legal Proceedings is Required Pursuant to Items 2(d) or 2(e)[   ]
 
---------------------------------------------------------------------------------------------------------------------------------------------
6             Citizenship or Place of Organization
 
Delaware
---------------------------------------------------------------------------------------------------------------------------------------------
Number of                             7           Sole Voting Power                             0
 
---------------------------------------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                          8           Shared Voting Power                    75,479
---------------------------------------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                        9           Sole Dispositive Power                     0
---------------------------------------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                        10        Shared Dispositive Power             75,479
---------------------------------------------------------------------------------------------------------------------------------------------
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
2,135,015
---------------------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
---------------------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
4.9%
---------------------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
PN
---------------------------------------------------------------------------------------------------------------------------------------------
 
 
PAGE 7 OF 25
 

------------------------------------------------
CUSIP No. 19248A109
------------------------------------------------
-----------------------------------------------------------------------------------------------------------------------------------------
1             Name of Reporting Persons
I.R.S. Identification Nos. of above persons (entities only)
 
Full Value Special Situations Fund, LP
20-5465325
-----------------------------------------------------------------------------------------------------------------------------------------
2             Check the Appropriate Box if a Member of a Group (See Instructions)
 
(a)           [   ]
(b)           [X]
-----------------------------------------------------------------------------------------------------------------------------------------
3             SEC Use Only
-----------------------------------------------------------------------------------------------------------------------------------------
4             Source of Funds (See Instructions)
 
WC
-----------------------------------------------------------------------------------------------------------------------------------------
5             Check if Disclosure of Legal Proceedings is Required Pursuant to Items 2(d) or 2(e)[   ]
-----------------------------------------------------------------------------------------------------------------------------------------
6             Citizenship or Place of Organization
 
Delaware
------------------------------------------------------------------------------------------------------------------------------------------
Number of                             7           Sole Voting Power                          0
 
-----------------------------------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                          8           Shared Voting Power                 55,815
-----------------------------------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                        9           Sole Dispositive Power                         0
-----------------------------------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                        10        Shared Dispositive Power                 55,815
-----------------------------------------------------------------------------------------------------------------------------------------
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
2,135,015
-----------------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
-----------------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
4.9%
-----------------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
PN
-----------------------------------------------------------------------------------------------------------------------------------------
 
 
PAGE 8 OF 25
 

------------------------------------------------
CUSIP No. 19248A109
------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------------
1             Name of Reporting Persons
I.R.S. Identification Nos. of above persons (entities only)
 
Full Value Offshore Partners L.P.
98-0516495
---------------------------------------------------------------------------------------------------------------------------------------------
2             Check the Appropriate Box if a Member of a Group (See Instructions)
 
(a)           [   ]
(b)           [X]
---------------------------------------------------------------------------------------------------------------------------------------------
3             SEC Use Only
---------------------------------------------------------------------------------------------------------------------------------------------
4             Source of Funds (See Instructions)
 
WC
----------------------------------------------------------------------------------------------------------------------------------------------
5             Check if Disclosure of Legal Proceedings is Required Pursuant to Items 2(d) or 2(e)[   ]
----------------------------------------------------------------------------------------------------------------------------------------------
6             Citizenship or Place of Organization
 
Cayman Islands
----------------------------------------------------------------------------------------------------------------------------------------------
Number of                                7           Sole Voting Power                                  0
 
----------------------------------------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                             8           Shared Voting Power                             0
----------------------------------------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                           9           Sole Dispositive Power                          0
----------------------------------------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                           10        Shared Dispositive Power                      0
----------------------------------------------------------------------------------------------------------------------------------------------
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
2,135,015
----------------------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
---------------------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
4.9%
---------------------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
PN
---------------------------------------------------------------------------------------------------------------------------------------------
 
 
PAGE 9 OF 25
 

------------------------------------------------
CUSIP No. 19248A109
------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------------------------
1             Name of Reporting Persons
I.R.S. Identification Nos. of above persons (entities only)
 
Mercury Partners L.P.
91-1866104
---------------------------------------------------------------------------------------------------------------------------------------------
2             Check the Appropriate Box if a Member of a Group (See Instructions)
 
(a)           [   ]
(b)           [X]
---------------------------------------------------------------------------------------------------------------------------------------------
3             SEC Use Only
---------------------------------------------------------------------------------------------------------------------------------------------
4             Source of Funds (See Instructions)
 
WC
---------------------------------------------------------------------------------------------------------------------------------------------
5             Check if Disclosure of Legal Proceedings is Required Pursuant to Items 2(d) or 2(e)[   ]
---------------------------------------------------------------------------------------------------------------------------------------------
6             Citizenship or Place of Organization
 
California
---------------------------------------------------------------------------------------------------------------------------------------------
Number of                             7           Sole Voting Power                                  0
 
---------------------------------------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                          8           Shared Voting Power                       102,343
---------------------------------------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                        9           Sole Dispositive Power                          0
---------------------------------------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                        10        Shared Dispositive Power                102,343
---------------------------------------------------------------------------------------------------------------------------------------------
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
2,135,015
---------------------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
---------------------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
4.9%
---------------------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
PN
---------------------------------------------------------------------------------------------------------------------------------------------
 
 
PAGE 10 OF 25
 

------------------------------------------------
CUSIP No. 19248A109
------------------------------------------------
---------------------------------------------------------------------------------------------------------------------------------------------
1             Name of Reporting Persons
I.R.S. Identification Nos. of above persons (entities only)
 
Steady Gain Partners L.P.
11-3601582
----------------------------------------------------------------------------------------------------------------------------------------------
2             Check the Appropriate Box if a Member of a Group (See Instructions)
 
(a)           [   ]
(b)           [X]
----------------------------------------------------------------------------------------------------------------------------------------------
3             SEC Use Only
----------------------------------------------------------------------------------------------------------------------------------------------
4             Source of Funds (See Instructions)
 
WC
----------------------------------------------------------------------------------------------------------------------------------------------
5             Check if Disclosure of Legal Proceedings is Required Pursuant to Items 2(d) or 2(e)[   ]
----------------------------------------------------------------------------------------------------------------------------------------------
6             Citizenship or Place of Organization
 
Delaware
----------------------------------------------------------------------------------------------------------------------------------------------
 
Number of                       7           Sole Voting Power                                  0
----------------------------------------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                    8           Shared Voting Power                        87,996
----------------------------------------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                  9           Sole Dispositive Power                          0
----------------------------------------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                  10        Shared Dispositive Power                 87,996
----------------------------------------------------------------------------------------------------------------------------------------------
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
2,135,015
----------------------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
----------------------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
4.9%
----------------------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
PN
----------------------------------------------------------------------------------------------------------------------------------------------
 
 
PAGE 11 OF 25
 

------------------------------------------------
CUSIP No. 19248A109
------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------------------------
1             Name of Reporting Persons
I.R.S. Identification Nos. of above persons (entities only)
 
Phillip Goldstein
 
--------------------------------------------------------------------------------------------------------------------------------------------
2             Check the Appropriate Box if a Member of a Group (See Instructions)
 
(a)           [   ]
(b)           [X]
--------------------------------------------------------------------------------------------------------------------------------------------
3             SEC Use Only
--------------------------------------------------------------------------------------------------------------------------------------------
4             Source of Funds (See Instructions)
 
PF
--------------------------------------------------------------------------------------------------------------------------------------------
5             Check if Disclosure of Legal Proceedings is Required Pursuant to Items 2(d) or 2(e)[   ]
--------------------------------------------------------------------------------------------------------------------------------------------
6             Citizenship or Place of Organization
 
        U.S.A.
--------------------------------------------------------------------------------------------------------------------------------------------
Number of                               7           Sole Voting Power                      7,718
 
--------------------------------------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                            8           Shared Voting Power                     0
--------------------------------------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                          9           Sole Dispositive Power              7,718
--------------------------------------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                          10        Shared Dispositive Power              0
--------------------------------------------------------------------------------------------------------------------------------------------
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
2,135,015
--------------------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
--------------------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
4.9%
--------------------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
IN
--------------------------------------------------------------------------------------------------------------------------------------------

 
PAGE 12 OF 25
 
 
------------------------------------------------
CUSIP No. 19248A109
------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------------------------
1             Name of Reporting Persons
I.R.S. Identification Nos. of above persons (entities only)
 
SPAR Advisors L.L.C.
20-1384114
--------------------------------------------------------------------------------------------------------------------------------------------
2             Check the Appropriate Box if a Member of a Group (See Instructions)
 
(a)           [   ]
(b)           [X]
--------------------------------------------------------------------------------------------------------------------------------------------
3             SEC Use Only
--------------------------------------------------------------------------------------------------------------------------------------------
4             Source of Funds (See Instructions)
 
WC
--------------------------------------------------------------------------------------------------------------------------------------------
5             Check if Disclosure of Legal Proceedings is Required Pursuant to Items 2(d) or 2(e)[   ]
--------------------------------------------------------------------------------------------------------------------------------------------
6             Citizenship or Place of Organization
 
New York
--------------------------------------------------------------------------------------------------------------------------------------------
Number of                        7           Sole Voting Power                       907,231
--------------------------------------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                     8           Shared Voting Power                       0
--------------------------------------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                   9           Sole Dispositive Power               907,231
--------------------------------------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                   10        Shared Dispositive Power               0
--------------------------------------------------------------------------------------------------------------------------------------------
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
2,135,015
--------------------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
--------------------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
4.9%
---------------------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
OO
---------------------------------------------------------------------------------------------------------------------------------------------
 
 
PAGE 13 OF 25
 

------------------------------------------------
CUSIP No. 19248A109
------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------------------------
1             Name of Reporting Persons
I.R.S. Identification Nos. of above persons (entities only)
 
Kimball & Winthrop, Inc.
11-3132090
--------------------------------------------------------------------------------------------------------------------------------------------
2             Check the Appropriate Box if a Member of a Group (See Instructions)
 
(a)           [   ]
(b)           [X]
---------------------------------------------------------------------------------------------------------------------------------------------
3             SEC Use Only
---------------------------------------------------------------------------------------------------------------------------------------------
4             Source of Funds (See Instructions)
WC
---------------------------------------------------------------------------------------------------------------------------------------------
5             Check if Disclosure of Legal Proceedings is Required Pursuant to Items 2(d) or 2(e)[   ]
---------------------------------------------------------------------------------------------------------------------------------------------
6             Citizenship or Place of Organization
 
Ohio
---------------------------------------------------------------------------------------------------------------------------------------------
Number of                        7           Sole Voting Power                           343,405
----------------------------------------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                     8           Shared Voting Power                            0
----------------------------------------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                   9           Sole Dispositive Power                   343,405
----------------------------------------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                   10           Shared Dispositive Power                  0
----------------------------------------------------------------------------------------------------------------------------------------------
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
2,135,015
----------------------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
----------------------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
4.9%
----------------------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
CO
----------------------------------------------------------------------------------------------------------------------------------------------
 
 
PAGE 14 OF 25
 

------------------------------------------------
CUSIP No. 19248A109
------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------------
1             Name of Reporting Persons
I.R.S. Identification Nos. of above persons (entities only)
 
Klein, Bogakos and Robertson, Cpas, Inc.
95-4043897
----------------------------------------------------------------------------------------------------------------------------------------------
2             Check the Appropriate Box if a Member of a Group (See Instructions)
 
(a)           [   ]
(b)           [X]
----------------------------------------------------------------------------------------------------------------------------------------------
3             SEC Use Only
----------------------------------------------------------------------------------------------------------------------------------------------
4             Source of Funds (See Instructions)
 
WC
----------------------------------------------------------------------------------------------------------------------------------------------
5             Check if Disclosure of Legal Proceedings is Required Pursuant to Items 2(d) or 2(e)[   ]
----------------------------------------------------------------------------------------------------------------------------------------------
6             Citizenship or Place of Organization
 
California
-----------------------------------------------------------------------------------------------------------------------------------------------
Number of                        7           Sole Voting Power                          95,745
-----------------------------------------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                     8           Shared Voting Power                          0
-----------------------------------------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                   9           Sole Dispositive Power                  95,745
-----------------------------------------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                   10        Shared Dispositive Power                  0
-----------------------------------------------------------------------------------------------------------------------------------------------
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
2,135,015
-----------------------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
-----------------------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
4.9%
-----------------------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
CO
-----------------------------------------------------------------------------------------------------------------------------------------------
 
 
PAGE 15 OF 25
 

------------------------------------------------
CUSIP No. 19248A109
------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------------------------
1             Name of Reporting Persons
I.R.S. Identification Nos. of above persons (entities only)
 
Full Value Special Situations Fund GP LLC
20-5465387
--------------------------------------------------------------------------------------------------------------------------------------------
2             Check the Appropriate Box if a Member of a Group (See Instructions)
 
(a)           [   ]
(b)           [X]
--------------------------------------------------------------------------------------------------------------------------------------------
3             SEC Use Only
--------------------------------------------------------------------------------------------------------------------------------------------
4             Source of Funds (See Instructions)
 
WC
--------------------------------------------------------------------------------------------------------------------------------------------
5             Check if Disclosure of Legal Proceedings is Required Pursuant to Items 2(d) or 2(e)[   ]
--------------------------------------------------------------------------------------------------------------------------------------------
6             Citizenship or Place of Organization
 
Delaware
--------------------------------------------------------------------------------------------------------------------------------------------
 
Number of                             7           Sole Voting Power                              55,815
--------------------------------------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                          8           Shared Voting Power                              0
--------------------------------------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                        9           Sole Dispositive Power                      55,815
--------------------------------------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                        10        Shared Dispositive Power                      0
--------------------------------------------------------------------------------------------------------------------------------------------
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
2,135,015
--------------------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
--------------------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
4.9%
--------------------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
OO
--------------------------------------------------------------------------------------------------------------------------------------------
 
 
PAGE 16 OF 25
 

------------------------------------------------
CUSIP No. 19248A109
------------------------------------------------
---------------------------------------------------------------------------------------------------------------------------------------------
1             Name of Reporting Persons
I.R.S. Identification Nos. of above persons (entities only)
 
GSG Capital Advisors LLC
95-4655639
----------------------------------------------------------------------------------------------------------------------------------------------
2             Check the Appropriate Box if a Member of a Group (See Instructions)
 
(a)           [   ]
(b)           [X]
----------------------------------------------------------------------------------------------------------------------------------------------
3             SEC Use Only
----------------------------------------------------------------------------------------------------------------------------------------------
4             Source of Funds (See Instructions)
 
WC
----------------------------------------------------------------------------------------------------------------------------------------------
5             Check if Disclosure of Legal Proceedings is Required Pursuant to Items 2(d) or 2(e)[   ]
----------------------------------------------------------------------------------------------------------------------------------------------
6             Citizenship or Place of Organization
 
California
----------------------------------------------------------------------------------------------------------------------------------------------
Number of                           7           Sole Voting Power                             102,343
----------------------------------------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                        8           Shared Voting Power                             0
----------------------------------------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                      9           Sole Dispositive Power                     102,343
----------------------------------------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                      10        Shared Dispositive Power                      0
----------------------------------------------------------------------------------------------------------------------------------------------
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
2,135,015
----------------------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
----------------------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
4.9%
----------------------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
OO
----------------------------------------------------------------------------------------------------------------------------------------------
 
 
PAGE 17 OF 25
 

------------------------------------------------
CUSIP No. 19248A109
------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------------------------
1             Name of Reporting Persons
I.R.S. Identification Nos. of above persons (entities only)
 
BJS Management, LLC
11-3599570
--------------------------------------------------------------------------------------------------------------------------------------------
2             Check the Appropriate Box if a Member of a Group (See Instructions)
 
(a)           [   ]
(b)           [X]
--------------------------------------------------------------------------------------------------------------------------------------------
3             SEC Use Only
--------------------------------------------------------------------------------------------------------------------------------------------
4             Source of Funds (See Instructions)
 
WC
--------------------------------------------------------------------------------------------------------------------------------------------
5             Check if Disclosure of Legal Proceedings is Required Pursuant to Items 2(d) or 2(e)[   ]
--------------------------------------------------------------------------------------------------------------------------------------------
6             Citizenship or Place of Organization
 
New York
--------------------------------------------------------------------------------------------------------------------------------------------
 
Number of                           7           Sole Voting Power                         87,996
--------------------------------------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                        8           Shared Voting Power                         0
--------------------------------------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                      9           Sole Dispositive Power                 87,996
--------------------------------------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                      10        Shared Dispositive Power                  0
--------------------------------------------------------------------------------------------------------------------------------------------
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
2,135,015
--------------------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
--------------------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
4.9%
--------------------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
OO
--------------------------------------------------------------------------------------------------------------------------------------------
 
 
PAGE 18 OF 25
 

------------------------------------------------
CUSIP No. 19248A109
------------------------------------------------
----------------------------------------------------------------------------------------------------------------------------------------------
1             Name of Reporting Persons
I.R.S. Identification Nos. of above persons (entities only)
 
Barry Swidler
 
----------------------------------------------------------------------------------------------------------------------------------------------
2             Check the Appropriate Box if a Member of a Group (See Instructions)
 
(a)           [   ]
(b)           [X]
----------------------------------------------------------------------------------------------------------------------------------------------
3             SEC Use Only
----------------------------------------------------------------------------------------------------------------------------------------------
4             Source of Funds (See Instructions)
 
PF
----------------------------------------------------------------------------------------------------------------------------------------------
5             Check if Disclosure of Legal Proceedings is Required Pursuant to Items 2(d) or 2(e)[   ]
----------------------------------------------------------------------------------------------------------------------------------------------
6             Citizenship or Place of Organization
 
U.S.A.
----------------------------------------------------------------------------------------------------------------------------------------------
 
Number of                            7           Sole Voting Power                          87,996
----------------------------------------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                         8           Shared Voting Power                          0
----------------------------------------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                       9           Sole Dispositive Power                  87,996
----------------------------------------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                       10        Shared Dispositive Power                   0
----------------------------------------------------------------------------------------------------------------------------------------------
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
2,135,015
----------------------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
----------------------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
4.9%
----------------------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
IN
----------------------------------------------------------------------------------------------------------------------------------------------
 
 
PAGE 19 OF 25
 

------------------------------------------------
CUSIP No. 19248A109
------------------------------------------------
---------------------------------------------------------------------------------------------------------------------------------------------
1             Name of Reporting Persons
I.R.S. Identification Nos. of above persons (entities only)
 
Glenn Goodstein
 
---------------------------------------------------------------------------------------------------------------------------------------------
2             Check the Appropriate Box if a Member of a Group (See Instructions)
 
(a)           [   ]
(b)           [X]
---------------------------------------------------------------------------------------------------------------------------------------------
3             SEC Use Only
---------------------------------------------------------------------------------------------------------------------------------------------
4             Source of Funds (See Instructions)
 
PF
---------------------------------------------------------------------------------------------------------------------------------------------
5             Check if Disclosure of Legal Proceedings is Required Pursuant to Items 2(d) or 2(e)[   ]
---------------------------------------------------------------------------------------------------------------------------------------------
6             Citizenship or Place of Organization
 
U.S.A.
---------------------------------------------------------------------------------------------------------------------------------------------
 
Number of                            7           Sole Voting Power                      102,343
---------------------------------------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                         8           Shared Voting Power                       0
---------------------------------------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                       9           Sole Dispositive Power              102,343
---------------------------------------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                       10        Shared Dispositive Power               0
---------------------------------------------------------------------------------------------------------------------------------------------
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
2,135,015
---------------------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
---------------------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
4.9%
---------------------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
IN
---------------------------------------------------------------------------------------------------------------------------------------------
 
 
PAGE 20 OF 25
 
 
This Amendment No. 3 amends the Schedule 13D filed October 9, 2007 (the “Schedule 13D”), as amended by Amendment No. 1 filed December 4, 2007, as amended by Amendment No. 2 filed February 7, 2008, and is filed by the Reporting Persons with respect to the Common Stock of the Issuer.  Capitalized terms used herein but not defined herein shall have the meanings attributed to them in the Schedule 13D.
 

Item 3    Source and Amount of Funds or Other Consideration
  
 
Item 3 of the Schedule 13D is supplemented as follows:
 
  
The responses of the Reporting Persons to Row (4) of the cover pages of this Amendment No. 3 are incorporated herein by reference.  On March 13, 2008, BII purchased an aggregate of 1,100 shares of Common Stock.  The aggregate amount of funds used by BII for such purchase was $24,651, after commissions and other execution related costs.  Such purchase of Common Stock was made in an open market transaction.  Between March 6, 2008 and April 10, 2008, certain Reporting Persons sold an aggregate of 227,229 shares of Common Stock, as described in Item 5 of this Amendment No. 3.  All such sales of Common Stock were made in open market transactions.  The aggregate amount of funds received by the Reporting Persons for such sales was $5,384,638, in each case after commissions and other execution related costs.
 
  
 
Item 5     Interest in Securities of the Issuer
 
Item 5 of the Schedule 13D is supplemented as follows:
 
(a)-(b)  The responses of the Reporting Persons to Rows (7) through (13) of the cover pages of this Amendment No. 3 are incorporated herein by reference.  The responses of the Reporting Persons to Rows (7) through (13) of the cover pages of this Amendment No. 3 include the shares of Common Stock held by the applicable Reporting Person as well as those additional shares of Common Stock as such Reporting Person may be deemed to beneficially own as a control person or a member of a group.  Additionally, the responses of Kimball & Winthrop to Rows (7) through (13) of the cover pages of this Amendment No. 3, as well as the responses of the other Reporting Persons to Rows (11) through (13) of the cover pages of this Amendment No. 3, include 9,200 shares of Common Stock held in discretionary accounts of third parties which are managed by Kimball & Winthrop (the “Managed Accounts”).  As of April 18, 2008, each of the Reporting Persons may be deemed to be the beneficial owner of an aggregate of 2,135,015 shares of Common Stock.  Such shares constitute approximately 4.9% of the issued and outstanding shares of the Common Stock (based upon the 43,320,750 shares of the Common Stock stated to be issued and outstanding by the Issuer in its latest Form N-CSR for the period ending December 31, 2007).  Except with respect to the Managed Accounts, each Reporting Person has the sole or shared power to vote or direct the vote of the shares described in the responses of such Reporting Person to Rows (7) through (13) of the cover pages of this Amendment No. 3 or to dispose or direct the disposition of such shares, in each case as described in such responses.  With respect to the Managed Accounts, Kimball & Winthrop has no power to vote or direct the vote of the 9,200 shares of Common Stock held in the Managed Accounts but has the sole power to dispose or direct the disposition of such shares.
 
(c)  During the past 60 days, the Reporting Persons have made the following purchases and sales of Common Stock on the open market (each of which has been effected by such Reporting Person identified next to the applicable transaction described below):
 
 
 
 
 
PAGE 21 OF 25
 
 
Reporting Person
Transaction Date
Transaction Type
Number of Shares
  
Price Per Share
     
Purchased / Sold
  
              ($)
 
OP
03/06/08
Sale
1,850
24.2885
OP
03/26/08
Sale
795
22.9035
OP
03/26/08
Sale
605
22.9035
OP
03/27/08
Sale
1,786
23.1250
OP
03/28/08
Sale
5,343
23.0924
OP
04/03/08
Sale
7,135
23.8509
OP
04/07/08
Sale
2,599
24.2888
OP
04/08/08
Sale
4,740
24.0206
OP
04/10/08
Sale
1,694
23.8473
BII
03/13/08
Purchase
1,100
22.3800
BII
03/07/08
Sale
1,100
24.1127
BII
03/20/08
Sale
1,294
22.8810
BII
03/20/08
Sale
2,906
22.8810
BII
03/24/08
Sale
17,506
22.8826
BII
03/24/08
Sale
7,494
22.8826
BII
03/31/08
Sale
8,240
22.8898
BII
04/01/08
Sale
6,000
23.4250
BII
04/02/08
Sale
10,020
23.6658
BII
04/02/08
Sale
8,254
23.8561
BII
04/02/08
Sale
11,046
23.8561
BII
04/04/08
Sale
5,434
24.2697
BII
04/04/08
Sale
4,266
24.2697
BII
04/04/08
Sale
22,100
24.2697
FVP
03/06/08
Sale
1,070
24.2885
FVP
03/06/08
Sale
1,630
24.2885
FVP
03/26/08
Sale
2,000
22.9035
FVP
03/27/08
Sale
2,872
23.1250
FVP
03/28/08
Sale
1,728
23.0924
FVP
03/28/08
Sale
6,869
23.0924
FVP
04/03/08
Sale
11,479
23.8509
FVP
04/07/08
Sale
4,182
24.2888
FVP
04/08/08
Sale
7,624
24.0206
FVP
04/10/08
Sale
2,725
23.8473
FVS
03/27/08
Sale
33
23.1250
FVS
03/27/08
Sale
264
23.1250
FVS
03/28/08
Sale
888
23.0924
FVS
04/03/08
Sale
807
23.8509
FVS
04/03/08
Sale
379
23.8509
FVS
04/07/08
Sale
432
24.2888
FVS
04/08/08
Sale
788
24.0206
FVS
04/10/08
Sale
173
23.8473
FVS
04/10/08
Sale
109
23.8473
OIP
03/06/08
Sale
316
24.2885
OIP
03/25/08
Sale
700
23.0200
OIP
03/28/08
Sale
1,220
23.0924
OIP
04/03/08
Sale
1,630
23.8509
OIP
04/07/08
Sale
590
24.2888
OIP
04/07/08
Sale
4
24.2888
OIP
04/08/08
Sale
1,083
24.0206
OIP
04/10/08
Sale
360
23.8473
OIP
04/10/08
Sale
27
23.8473
 
 
PAGE 22 OF 25
 
 
FVO
03/27/08
Sale
122
23.1250
FVO
03/28/08
Sale
364
23.0924
FVO
04/03/08
Sale
158
23.8509
FVO
04/03/08
Sale
328
23.8509
FVO
04/07/08
Sale
177
24.2888
FVO
04/08/08
Sale
323
24.0206
FVO
04/09/08
Sale
3,000
24.0300
FVO
04/10/08
Sale
5,000
23.8473
FVO
04/10/08
Sale
100
23.8473
FVO
04/10/08
Sale
200
23.8473
FVO
04/10/08
Sale
1,394
23.8473
FVO
04/10/08
Sale
1,500
23.8473
FVO
04/10/08
Sale
3,800
23.8473
FVO
04/10/08
Sale
2,000
23.8473
FVO
04/10/08
Sale
1,172
23.8473
FVO
04/10/08
Sale
400
23.8473
FVO
04/10/08
Sale
1,500
23.8473
CIP
03/06/08
Sale
570
24.2885
CIP
03/27/08
Sale
509
23.1250
CIP
03/28/08
Sale
10
23.0924
CIP
03/28/08
Sale
1,512
23.0924
CIP
04/03/08
Sale
1,112
23.8509
CIP
04/03/08
Sale
920
23.8509
CIP
04/07/08
Sale
740
24.2888
CIP
04/08/08
Sale
348
24.0206
CIP
04/08/08
Sale
1,002
24.0206
CIP
04/10/08
Sale
483
23.8473
SGP
03/06/08
Sale
494
24.2885
SGP
03/27/08
Sale
467
23.1250
SGP
03/28/08
Sale
193
23.0924
SGP
03/28/08
Sale
1,206
23.0924
SGP
04/03/08
Sale
1,868
23.8509
SGP
04/07/08
Sale
680
24.2888
SGP
04/08/08
Sale
1,241
24.0206
SGP
04/10/08
Sale
444
23.8473
MP
03/06/08
Sale
570
24.2885
MP
03/27/08
Sale
547
23.1250
MP
03/28/08
Sale
1,636
23.0924
MP
04/03/08
Sale
2,184
23.8509
MP
04/07/08
Sale
796
24.2888
MP
04/08/08
Sale
1,451
24.0206
MP
04/10/08
Sale
519
23.8473
 
 (d) None of the Reporting Persons knows of any other person having the right to receive or the power to direct the receipt of dividends from, or the proceeds from the sale of, the shares of Common Stock beneficially owned by such entities.
 
 (e)  Not applicable.
 
 
PAGE 23 OF 25
 
SIGNATURE

After reasonable inquiry and to the best of my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct.


Dated:     April 18, 2008
  
 
FULL VALUE ADVISORS L.L.C.
   
 
By: /s/ Andrew Dakos
 
Name:  Andrew Dakos
 
Title:    Managing Member
   
   
 
FULL VALUE PARTNERS L.P.
   
 
By:  FULL VALUE ADVISORS L.L.C., general partner
   
 
By: /s/ Andrew Dakos
 
Name:  Andrew Dakos
 
Title:    Managing Member
   
   
 
BULLDOG INVESTORS I, LLC
   
 
By:  SPAR ADVISORS L.L.C., manager
   
 
By: /s/ Rajeev Das
 
Name:  Rajeev Das
 
Title:    Managing Member
   
   
 
OPPORTUNITY PARTNERS L.P.
   
 
By:  KIMBALL & WINTHROP, INC., general partner
   
 
By: /s/ Phillip Goldstein
 
Name:  Phillip Goldstein
 
Title:    President
   
   
 
CALAPASAS INVESTMENT PARTNERS L.P.
   
 
By:   KLEIN, BOGAKOS AND ROBERTSON, CPAS INC., general partner
  
   
 
By: /s/ Jeff Robertson
  
  
Name:  Jeff Robertson
  
  
Title:    President
  
   
   
 
OPPORTUNITY INCOME PLUS FUND L.P.
  
   
 
By:  SPAR ADVISORS L.L.C., general partner
  
   
 
By: /s/ Rajeev Das 
  
 
Name:  Rajeev Das
  
 
Title:    Managing Member
  
   
   
 
FULL VALUE SPECIAL SITUATIONS FUND, LP
  
     
 
By:  FULL VALUE SPECIAL SITUATIONS FUND GP LLC, general partner
  
     
 
By: /s/ Andrew Dakos
  
 
Name:  Andrew Dakos
  
 
Title:    Managing Member
  
     
     
 
FULL VALUE OFFSHORE PARTNERS L.P.
  
     
 
By:   FULL VALUE ADVISORS LLC, general partner
  
     
 
By: /s/  Andrew Dakos
  
 
Name:  Andrew Dakos
  
 
Title:    Managing Member
  
     
     
 
MERCURY PARTNERS L.P.
  
     
 
By:   GSG CAPITAL ADVISORS LLC, general partner
  
     
 
By: /s/ Glenn Goodstein
  
 
Name:  Glenn Goodstein
  
 
Title:    Managing Member
  
 
 
PAGE 24 OF 25
 
 
     
     
 
STEADY GAIN PARTNERS L.P.
  
     
 
By:   BJS Management, LLC, general partner
  
     
 
By: /s/ Barry Swidler
  
 
Name:  Barry Swidler
  
 
Title:    Managing Member
  
     
     
 
SPAR ADVISORS L.L.C.
  
     
 
By: /s/ Rajeev Das
  
 
Name:  Rajeev Das
  
 
Title:    Managing Member
  
     
     
 
KIMBALL & WINTHROP, INC.
  
     
 
By: /s/ Phillip Goldstein
  
 
Name:  Phillip Goldstein
  
 
Title:    President
  
     
     
 
KLEIN, BOGAKOS AND ROBERTSON CPAS INC.
  
     
 
By: /s/ Jeff Robertson
  
 
Name:  Jeff Robertson
  
 
Title:    President
  
     
     
 
FULL VALUE SPECIAL SITUATIONS FUND GP LLC
  
     
 
By: /s/ Andrew Dakos
  
 
Name:  Andrew Dakos
  
 
Title:    Managing Member
  
     
     
 
GSG CAPITAL ADVISORS LLC
  
     
 
By: /s/ Glenn Goodstein
  
 
Name:  Glenn Goodstein
  
 
Title:    Managing Member
  
     
     
 
BJS MANAGEMENT, LLC
  
     
 
By: /s/  Barry Swidler
  
 
Name:  Barry Swidler
  
 
Title:    Managing Member
  
     
     
 
/s/ Phillip Goldstein
  
 
Name:  Phillip Goldstein
  
     
 
/s/ Barry Swidler
  
 
Name:  Barry Swidler
  
     
 
/s/ Glenn Goodstein
  
 
Name:  Glenn Goodstein
  
 
 
PAGE 25 OF 25