Watershed Asset Management, L.L.C.

Q4 2013 13F Holdings Report, Restatement, Stock Holdings

Signature - Title
Meridee Moore - Senior Managing Member
Location
San Francisco, CA
Holdings as of
December 31, 2013
Value $
$135M
Num holdings
24
Date filed
4/8/2014, 10:58 AM
Description
All US holdings of this investor are reported in this report. The Form 13F report requires disclosure of the manager that files the report, the name and class of the security, the CUSIP code, the number of shares as of the end of the calendar quarter for which the report is filed, and the total market value. The market value column should not be used as a substitute for Assets Under Management (AUM), as it does not include cash held in accounts.
Next filing
Q1 2014 - May 14, 2014
Options Holdings
Showing stock holdings, see here for options holdings
Sym Weight Trade Impact Company Class Shares Change Activity Value Change $ Value $ * Price $ Shares Principal
* Reported Price is the price of the security as of the portfolio date. This value is significant in that it is the last known price at which the security was still held.
An asterisk sign (*) next to the price indicates that the price is likely invalid.

Person Signing this Report on Behalf of Reporting Manager:

Name Title City, State Date
Meridee A. Moore Senior Managing Member San Francisco, California 4/7/2014

This Amendment No. 1 amends and restates the Form 13F Holdings Report filed by Watershed Asset Management, L.L.C. (the "Investment Manager") on February 14, 2014 (the "Original Report"). Due to an inadvertent data-generation error, the Original Report incorrectly reported a holding of Common Stock of Silicon Graphics International. The Investment Manager does not, and as of December 31, 2013 did not, hold any such Common Stock. This Amendment No. 1 accordingly removes such reported position from the Information Table and restates the corrected Information Table in its entirety.

Other Included Managers (1):

Num Name Location File Number
1 WS Partners, L.L.C. 028-11473