UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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SCHEDULE 13G
UNDER THE SECURITIES EXCHANGE ACT OF 1934
(AMENDMENT NO. )
TWEETER HOME ENTERTAINMENT GROUP, INC.
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(Name of Issuer)
Common Stock, par value $0.01 per share
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(Title of Class of Securities)
901167106
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(CUSIP Number)
December 31, 2006
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(Date of Event which Requires Filing of this Statement)
Check the appropriate box to designate the rule pursuant to which this Schedule
is filed:
[X] Rule 13d-1(b)
[ ] Rule 13d-1(c)
[ ] Rule 13d-1(d)
* 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 the
disclosures provided in a prior cover page.
The information required in 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).
CUSIP No.: 901167106 Page 2 of 6
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1. Names of Reporting Persons.
I.R.S. Identification Nos. of above persons (entities only)
Jefferies & Company, Inc.
95-2622900
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2. Check the Appropriate Box if a Member of a Group (See Instructions)
(a) [ ]
(b) [ ]
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3. SEC Use Only
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4. Citizenship or Place of Organization Delaware
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Number of Shares 5. Sole Voting Power 0
Beneficially Owned ----------------------------------------------------------
by Each Reporting 6. Shared Voting Power 2,323,765
Person With: ----------------------------------------------------------
7. Sole Dispositive Power 0
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8. Shared Dispositive Power 2,323,765
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9. Aggregate Amount Beneficially Owned by Each Reporting Person 2,323,765
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10. Check if the Aggregate Amount in Row (9) Excludes Certain Shares
(See Instructions)
[ ]
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11. Percent of Class Represented by Amount in Row (9)
9.1%
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12. Type of Reporting Person:
BD
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CUSIP No.: 92240M-10-8 Page 3 of 6
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1. Names of Reporting Persons.
I.R.S. Identification Nos. of above persons (entities only)
Jefferies Group, Inc.
95-4719745
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2. Check the Appropriate Box if a Member of a Group (See Instructions)
(a) [ ]
(b) [ ]
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3. SEC Use Only
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4. Citizenship or Place of Organization Delaware
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Number of Shares 5. Sole Voting Power 0
Beneficially Owned ----------------------------------------------------------
by Each Reporting 6. Shared Voting Power 2,323,765
Person With: ----------------------------------------------------------
7. Sole Dispositive Power 0
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8. Shared Dispositive Power 2,323,765
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9. Aggregate Amount Beneficially Owned by Each Reporting Person 2,323,765
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10. Check if the Aggregate Amount in Row (9) Excludes Certain Shares
(See Instructions)
[ ]
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11. Percent of Class Represented by Amount in Row (9)
9.1%
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12. Type of Reporting Person:
HC, CO
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CUSIP No.: 92240M-10-8 Page 4 of 6
(a) Name of Issuer
Tweeter Home Entertainment Group, Inc.
(b) Address of Issuer's Principal Executive Offices
40 Pequot Way, Canton, MA 02021
ITEM 2
(a) Name of Person Filing
Jefferies & Company, Inc.
Jefferies Group, Inc.
(b) Address of Principal Business Office or, if None, Residence
520 Madison Ave., 12th Floor
New York, New York 10022
(c) Citizenship
Delaware
(d) Title of Class of Securities
Common Stock, par value $0.01 per share
(e) CUSIP Number
901167106
ITEM 3 IF THIS STATEMENT IS FILED PURSUANT TO SECTIONS 240.13d-1(b) OR
240.13d-2(b) OR (c), CHECK WHETHER THE PERSON FILING IS A:
(a) [X] Broker or dealer registered under Section 15 of the Act
(15 U.S.C. 78o);
(b) [ ] Bank as defined in Section 3(a)(6) of the Act (15 U.S.C. 78c);
(c) [ ] Insurance company as defined in Section 3(a)(19) of the Act
(15 U.S.C. 78c);
(d) [ ] Investment company registered under Section 8 of the Investment
Company Act of 1940 (15 U.S.C. 80a-8);
(e) [ ] An investment adviser in accordance with Rule 13d-1(b)(1)(ii)(E);
CUSIP No.: 92240M-10-8 Page 5 of 6
(f) [ ] An employee benefit plan or endowment fund in accordance with
Rule 13d-1(b)(1)(ii)(F);
(g) [X] A parent holding company or control person in accordance with
Rule 13d-1(b)(ii)(G);
(h) [ ] A savings association as defined in Section 3(b) of the Federal
Deposit Insurance Act (12 U.S.C. 1813);
(i) [ ] A church plan that is excluded from the definition of an
investment company under section 3(c)(14) of the Investment
Company Act of 1940 (15 U.S.C. 80a-3);
(j) [ ] Group, in accordance with Rule13d-1(b)(1)(ii)(J).
ITEM 4 OWNERSHIP
The following sets forth beneficial ownership information as of December 31,
2006:
(a) Amount beneficially owned: 2,323,765
(b) Percent of class: 9.1%
(c) Number of shares as to which the person has:
(i) Sole power to vote or to direct the vote: 0
(ii) Shared power to vote or direct the vote: 2,323,765
(iii) Sole power to dispose or direct the disposition of: 0
(iv) Shared power to dispose or direct the disposition
of: 2,323,765
ITEM 5 OWNERSHIP OF FIVE PERCENT OR LESS OF A CLASS
Not applicable
ITEM 6 OWNERSHIP OF MORE THAN FIVE PERCENT ON BEHALF OF ANOTHER PERSON
Not applicable
ITEM 7 IDENTIFICATION AND CLASSIFICATION OF THE SUBSIDIARY WHICH ACQUIRED
THE SECURITY BEING REPORTED ON BY THE PARENT HOLDING COMPANY
Not applicable
CUSIP No.: 92240M-10-8 Page 6 of 6
ITEM 8 IDENTIFICATION AND CLASSIFICATION OF MEMBERS OF THE GROUP
Not applicable
ITEM 9 NOTICE OF DISSOLUTION OF GROUP
Not applicable
ITEM 10 CERTIFICATION
By signing below I certify that, to the best of my knowledge and
belief, the securities referred to above were acquired and are held in
the ordinary course of business and were not acquired and are not held
for the purpose of or with the effect of changing or influencing the
control of the issuer of the securities and were not acquired and are
not held in connection with or as a participant in any transaction
having that purpose or effect.
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: February 14, 2007 Jefferies & Company, Inc.
/s/ Roland T. Kelly
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Roland T. Kelly
Senior Vice President and
Associate General Counsel
Dated: February 14, 2007 Jefferies Group, Inc.
/s/ Roland T. Kelly
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Roland T. Kelly
Assistant Secretary
Jefferies & Company, Inc. and Jefferies Group, Inc. agreed to jointly file a
Schedule 13G and amendments thereto to report beneficial ownership of shares of
common stock of Tweeter Home Entertainment Group, Inc.