Change in Accounting Estimate
(ChangeInAccountingEstimate)

List:
1 Beneficial Mutual Bancorp Inc
2 Brekford Corp.
3 COMPUTER SCIENCES CORP
4 Delta Tucker Holdings, Inc.
5 DIRECTV
6 DynaVox Inc.
7 EQUINIX INC
8 Fortegra Financial Corp
9 GRANITE CONSTRUCTION INC
10 HI TECH PHARMACAL CO INC
11 LEVEL 3 COMMUNICATIONS INC
12 LMI AEROSPACE INC
13 MACROSOLVE INC
14 MASTEC INC
15 McEwen Mining Inc.
16 NiMin Energy Corp.
17 RADIANT CREATIONS GROUP, INC.
18 Swisher Hygiene Inc.
19 SYCAMORE NETWORKS INC
20 Walter Energy, Inc.
21 Wesco Aircraft Holdings, Inc
22 Yasheng Group

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