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

SCHEDULE 13D/A
Under the Securities Exchange Act of 1934
(Amendment No. 1)

___________

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)


November 19, 2007
-------------------------------------------------------------------------------
(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 22


------------------------------------------------
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                                                          762,583
--------------------------------------------------------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                                        8           Shared Voting Power                                  0
--------------------------------------------------------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                                      9           Sole Dispositive Power                                                  762,583
--------------------------------------------------------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                                      10           Shared Dispositive Power                                                0
--------------------------------------------------------------------------------------------------------------------------------------------------------------
 
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
3,112,226
--------------------------------------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
--------------------------------------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
7.2%
--------------------------------------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
OO
---------------------------------------------------------------------------------------------------------------------------------
 
PAGE 2 OF 22


------------------------------------------------
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                                                       731,589
----------------------------------------------------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                                     9           Sole Dispositive Power                                                          0
----------------------------------------------------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                                    10           Shared Dispositive Power                                              731,589
----------------------------------------------------------------------------------------------------------------------------------------------------------
 
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
3,112,226
----------------------------------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
----------------------------------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
7.2%
----------------------------------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
PN
----------------------------------------------------------------------------------------------------------------------------------------------------------
 
PAGE 3 OF 22
 
------------------------------------------------
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               1,298,368
---------------------------------------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                                      9           Sole Dispositive Power                                0
---------------------------------------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                                     10           Shared Dispositive Power                  1,298,368
---------------------------------------------------------------------------------------------------------------------------------------------
 
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
3,112,226
---------------------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
---------------------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
7.2%
---------------------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
OO
---------------------------------------------------------------------------------------------------------------------------------------------
 
PAGE 4 OF 22

------------------------------------------------
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                             454,707
------------------------------------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                                         9           Sole Dispositive Power                                0
------------------------------------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                                        10           Shared Dispositive Power                    454,707
------------------------------------------------------------------------------------------------------------------------------------------
 
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
3,112,226
------------------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
------------------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
7.2%
------------------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
PN
------------------------------------------------------------------------------------------------------------------------------------------
 
PAGE 5 OF 22

------------------------------------------------
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                      129,510
-------------------------------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                                     9           Sole Dispositive Power                          0
-------------------------------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                                    10          Shared Dispositive Power               129,510
-------------------------------------------------------------------------------------------------------------------------------------
 
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
3,112,226
-------------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
-------------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
7.2%
-------------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
PN
-------------------------------------------------------------------------------------------------------------------------------------
 
PAGE 6 OF 22

------------------------------------------------
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                   103,859
------------------------------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                                     9           Sole Dispositive Power                       0
------------------------------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                                    10          Shared Dispositive Power            103,859
------------------------------------------------------------------------------------------------------------------------------------
 
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
3,112,226
-------------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
-------------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
7.2%
-------------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
PN
-------------------------------------------------------------------------------------------------------------------------------------
 
PAGE 7 OF 22

------------------------------------------------
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                     75,574
-------------------------------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                                     9           Sole Dispositive Power                      0
-------------------------------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                                    10          Shared Dispositive Power             75,574
-------------------------------------------------------------------------------------------------------------------------------------
 
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
3,112,226
--------------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
--------------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
7.2%
--------------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
PN
--------------------------------------------------------------------------------------------------------------------------------------
 
PAGE 8 OF 22

------------------------------------------------
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                      30,994
--------------------------------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                                        9           Sole Dispositive Power                       0
--------------------------------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                                       10          Shared Dispositive Power              30,994
--------------------------------------------------------------------------------------------------------------------------------------
 
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
3,112,226
-----------------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
-----------------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
7.2%
-----------------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
PN
-----------------------------------------------------------------------------------------------------------------------------------------
 
PAGE 9 OF 22

------------------------------------------------
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               139,190
-------------------------------------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                                         9           Sole Dispositive Power                  0
-------------------------------------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                                        10          Shared Dispositive Power       139,190
-------------------------------------------------------------------------------------------------------------------------------------------
 
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
3,112,226
-------------------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
-------------------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
7.2%
-------------------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
PN
-------------------------------------------------------------------------------------------------------------------------------------------
 
PAGE 9 OF 22

------------------------------------------------
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               119,035
-----------------------------------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                                      9          Sole Dispositive Power                  0
-----------------------------------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                                     10         Shared Dispositive Power        119,035
------------------------------------------------------------------------------------------------------------
 
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
3,112,226
--------------------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
--------------------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
7.2%
--------------------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
PN
--------------------------------------------------------------------------------------------------------------------------------------------
 
PAGE 10 OF 22

------------------------------------------------
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                               20,200
------------------------------------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                                        8           Shared Voting Power                              0
------------------------------------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                                     9           Sole Dispositive Power                       20,200
------------------------------------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                                    10         Shared Dispositive Power                       0
------------------------------------------------------------------------------------------------------------------------------------------
 
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
3,112,226
---------------------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
---------------------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
7.2%
---------------------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
IN
---------------------------------------------------------------------------------------------------------------------------------------------

PAGE 11 OF 22
 
------------------------------------------------
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                               1,402,227
----------------------------------------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                                           8           Shared Voting Power                                 0
-----------------------------------------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                                        9           Sole Dispositive Power                        1,402,227
-----------------------------------------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                                       10          Shared Dispositive Power                          0
-----------------------------------------------------------------------------------------------------------------------------------------------
 
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
3,112,226
-----------------------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
-----------------------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
7.2%
-----------------------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
OO
-----------------------------------------------------------------------------------------------------------------------------------------------
 
PAGE 12 OF 22

------------------------------------------------
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                              463,907
-----------------------------------------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                                           8           Shared Voting Power                              0
-----------------------------------------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                                        9           Sole Dispositive Power                      463,907
-----------------------------------------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                                       10          Shared Dispositive Power                      0
-----------------------------------------------------------------------------------------------------------------------------------------------
 
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
3,112,226
-----------------------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
-----------------------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
7.2%
-----------------------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
CO
-----------------------------------------------------------------------------------------------------------------------------------------------
 
PAGE 13 OF 22

------------------------------------------------
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                            129,510
---------------------------------------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                                           8           Shared Voting Power                            0
----------------------------------------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                                        9           Sole Dispositive Power                     129,510
----------------------------------------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                                       10          Shared Dispositive Power                     0
----------------------------------------------------------------------------------------------------------------------------------------------
 
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
3,112,226
-----------------------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
-----------------------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
7.2%
-----------------------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
CO
-----------------------------------------------------------------------------------------------------------------------------------------------
 
PAGE 14 OF 22

------------------------------------------------
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                             75,574
---------------------------------------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                                           8           Shared Voting Power                             0
---------------------------------------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                                        9           Sole Dispositive Power                     75,574
---------------------------------------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                                           10           Shared Dispositive Power                0
----------------------------------------------------------------------------------------------------------------------------------------------
 
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
3,112,226
-----------------------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
-----------------------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
7.2%
-----------------------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
OO
-----------------------------------------------------------------------------------------------------------------------------------------------
 
PAGE 15 OF 22

------------------------------------------------
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                              139,190
-------------------------------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                                           8           Shared Voting Power                             0
--------------------------------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                                        9           Sole Dispositive Power                       139,190
--------------------------------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                                       10          Shared Dispositive Power                      0
--------------------------------------------------------------------------------------------------------------------------------------
 
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
3,112,226
-------------------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
-------------------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
7.2%
-------------------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
OO
-------------------------------------------------------------------------------------------------------------------------------------------
 
PAGE 16 OF 22

------------------------------------------------
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                               119,035
----------------------------------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                                     8           Shared Voting Power                               0
----------------------------------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                                  9           Sole Dispositive Power                        119,035
----------------------------------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                                 10          Shared Dispositive Power                        0
----------------------------------------------------------------------------------------------------------------------------------------
 
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
3,112,226
-----------------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
-----------------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
7.2%
-----------------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
OO
-----------------------------------------------------------------------------------------------------------------------------------------
 
PAGE 17 OF 22

------------------------------------------------
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                           119,035
----------------------------------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                                           8           Shared Voting Power                            0
----------------------------------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                                         9           Sole Dispositive Power                   119,035
----------------------------------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                                        10           Shared Dispositive Power                  0
----------------------------------------------------------------------------------------------------------------------------------------
 
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
3,112,226
----------------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
----------------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
7.2%
----------------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
IN
----------------------------------------------------------------------------------------------------------------------------------------
 
PAGE 18 OF 22

------------------------------------------------
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                          139,190
--------------------------------------------------------------------------------------------------------------------------------------
Shares
 
Beneficially                                           8           Shared Voting Power                          0
--------------------------------------------------------------------------------------------------------------------------------------
Owned by
 
Each                                                        9           Sole Dispositive Power                   139,190
--------------------------------------------------------------------------------------------------------------------------------------
Reporting
 
Person With:                                       10          Shared Dispositive Power                    0
--------------------------------------------------------------------------------------------------------------------------------------
 
11           Aggregate Amount Beneficially Owned by Each Reporting Person
 
3,112,226
--------------------------------------------------------------------------------------------------------------------------------------
12           Check if the Aggregate Amount in Row (11) Excludes Certain Shares (See Instructions)[  ]
 
--------------------------------------------------------------------------------------------------------------------------------------
13           Percent of Class Represented by Amount in Row (11)
 
7.2%
--------------------------------------------------------------------------------------------------------------------------------------
14           Type of Reporting Person (See Instructions)
 
IN
--------------------------------------------------------------------------------------------------------------------------------------
 
PAGE 19 OF 22
 
This Amendment No. 1 amends the Schedule 13D filed October 9, 2007 (the “Schedule 13D”), 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. 1 are incorporated herein by reference.  Between October 10, 2007 and November 19, 2007, certain Reporting Persons purchased an aggregate of 486,818 shares of Common Stock, as described in Item 5 of this Amendment No. 1.  All such purchases of Common Stock were made in open market transactions.  The aggregate amount of funds expended by the Reporting Persons for such purchases was $13,296,102.89, in each case including commissions and other execution related costs.
 
  Item 5
 Interest in Securities of the Issuer
 
                                  Item 5 of the Scheduled 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. 1 are incorporated herein by reference.  The responses of the Reporting Persons to Rows (7) through (13) of the cover pages of this Amendment No. 1 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. 1, as well as the responses of the other Reporting Persons to Rows (11) through (13) of the cover pages of this Amendment No. 1, 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 December 3, 2007, each of the Reporting Persons may be deemed to be the beneficial owner of an aggregate of 3,112,226 shares of Common Stock.  Such shares constitute approximately 7.2% 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 June 30, 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. 1 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 20 OF 22
 
Transaction Type
Reporting Person
Transaction Date
Number of Shares
Price Per Share
     
Purchased / Sold
         ($)
Purchase
BII
11/19/2007
66,004
27.2479
Purchase
OP
11/19/2007
17,422
27.2479
Purchase
FVP
11/19/2007
23,694
27.2479
Purchase
FVS
11/19/2007
2,509
27.2479
Purchase
FVO
11/19/2007
1,394
27.2479
Purchase
MP
11/19/2007
5,157
27.2479
Purchase
OIP
11/19/2007
2,509
27.2479
Purchase
SGP
11/19/2007
4,460
27.2479
Purchase
CIP
11/19/2007
5,155
27.2479
Purchase
BII
11/19/2007
50,000
27.2100
Purchase
BII
11/15/2007
3,900
27.0295
Purchase
BII
11/14/2007
228,100
27.1700
Purchase
BII
11/13/2007
900
27.2300
Purchase
BII
11/09/2007
2,814
27.4513
Purchase
BII
11/08/2007
8,100
27.5420
Purchase
BII
11/07/2007
20,000
27.5775
Purchase
BII
11/06/2007
5,400
27.7193
Purchase
BII
11/06/2007
5,500
27.7095
Purchase
BII
10/31/2007
8,300
27.9892
Purchase
BII
10/30/2007
20,500
27.9155
Purchase
BII
10/29/2007
5,000
27.9500
 
 (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 21 OF 22


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:     December 4, 2007
  
 
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
  
     
     
 
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 22 OF 22