* 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
File Number
1
WS Partners, L.L.C.
028-11473
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