SEC NEWS DIGEST Issue 2006-88 May 8, 2006 COMMISSION ANNOUNCEMENTS SECURITIES AND EXCHANGE COMMISSION AND NORTH AMERICAN SECURITIES ADMINISTRATORS ASSOCIATION LAUNCH PROGRAM TO PROTECT SENIOR INVESTORS Joint Initiative Includes Aggressive Enforcement, Targeted Examinations, and Investor Education and Outreach Programs Securities and Exchange Commission Chairman Christopher Cox and North American Securities Administrators Association President Patricia D. Struck today announced a joint national initiative designed to protect seniors from investment fraud and sales of unsuitable securities. The initiative, which builds upon the success of cooperative efforts between the SEC and Florida securities regulators, in conjunction with the NASD, to crack down on senior investment fraud, will have several components, including targeted examinations to detect abusive sales tactics aimed at seniors, aggressive enforcement of the securities laws in cases of fraud against seniors, and active investor education and outreach. "Another American baby boomer will turn 60 every eight seconds for the next 20 years," said Chairman Cox. "As the nation's assets increasingly are held by older Americans, fraudsters can be expected to follow Willie Sutton's example and go where the money is. That's why the SEC's partnership with state regulators to safeguard the assets of older Americans is so important." President Struck, who also serves as Wisconsin Securities Administrator, said, "We are pleased to work shoulder-to-shoulder with the SEC to help protect our nation's seniors. This initiative reflects the long-standing collaborative relationship between state and federal securities regulators and we believe it will lead to significant protections for senior investors." Mr. Cox and Ms. Struck said federal, state, and NASD regulators already have initiated on-site examinations in Florida of firms sponsoring "free lunch" investment seminars to ensure their sales practices are lawful. Mr. Cox and Ms. Struck announced that these coordinated examinations will be expanded to additional states where seniors may be targets of abusive sales pitches or fraudulent investment schemes. SEC regional offices also will work closely with state and local law enforcement, and both federal and state regulatory agencies, to exchange information to help identify and bring administrative, civil and criminal actions to shut down scams targeting senior investors. An important part of the initiative will involve investor education and outreach to senior investors. The SEC has a "Senior Care Package" of useful brochures for seniors, which are available on the SEC's website (www.sec.gov). NASAA's Senior Investor Resource Center, launched on NASAA's website (www.nasaa.org) in 2003 to provide investor education materials for seniors, also will be expanded. Regulators will continue to work to promote investor awareness and protection among seniors. Pursuant to the joint initiative, a working group consisting of representatives of the SEC's Division of Enforcement, Office of Compliance Inspections and Examinations, and Office of Investor Education and Assistance, and representatives of NASAA's broker- dealer, investment adviser, enforcement, and investor education sections and others will meet and discuss collaborative efforts to further the initiative's goal of protecting senior investors. Contacts: John Nester, SEC, (202) 551-4120 and Bob Webster, NASAA, 202-737-0900. (Press Rel. 2006-65) COMMISSION'S JUNE 12 INTERACTIVE DATA ROUNDTABLE TO INCLUDE PANELS ON IMPROVING MUTUAL FUND DISCLOSURES Securities and Exchange Commission Chairman Christopher Cox announced today that the agency will place a special emphasis on mutual funds at an upcoming public forum on ways that interactive data can improve disclosure for ordinary investors. At an SEC roundtable scheduled for the agency's Washington, D.C., headquarters on June 12, 2006, representatives of consumer organizations, the mutual fund industry and Commission officials will consider how technology, including interactive data, can provide mutual fund investors with better information. "Millions of Americans invest in mutual funds to finance their retirement, their children's education, their health care, and their other basic needs," said Chairman Cox. "To serve the needs of these investors, we need more timely, plain English information. We look forward to hearing the views of technology experts, fund professional, and investors themselves on how technology can help us to advance the goal of better information for mutual fund investors." As previously announced, the roundtable's more general topic is how best to serve the needs of analysts and investors in all kinds of securities with interactive data (http://www.sec.gov/news/press/2006- 34.htm). The roundtable will be held at the Commission's headquarters in Washington, D.C., on Monday, June 12, 2006. The roundtable will begin at 9:30 a.m. and will be open to the public with seating on a first-come, first-served basis. Additional details on the program agenda and panelists will be announced at a later date. The roundtable will review the experiences from the first year of a pilot program to use interactive data for company filings with the SEC. Interactive data permits Internet users to search for and use individual items of information from financial reports, such as net income, executive compensation, or mutual fund expenses. Today, even computer-based financial information is generally presented in the form of entire pages of data that can't easily be separated. Approximately a dozen companies participated in the voluntary program in its initial year. The roundtable will also use the lessons learned from the pilot program in order to develop new ways to get analysts and investors significantly better information. Topics will include what investors and analysts are looking for in the new world of interactive data; how to accelerate the use of new software that permits the dissemination of interactive financial data; and how to best design the SEC's requirements for company disclosures to take maximum advantage of the potential of interactive data. (Press Rel. 2006-66) ENFORCEMENT PROCEEDINGS COMMISSION ISSUES NOTICE OF PROPOSED DISTRIBUTION IN PREVIOUSLY SETTLED ADMINISTRATIVE PROCEEDINGS AGAINST GERSON ASSET MANAGEMENT, INC. AND SETH GERSON On May 5, the Commission issued a Notice of Proposed Plan for the Administration and Distribution of the Disgorgement Fund and Opportunity to Comment (Notice) in connection with previously instituted and settled administrative and cease-and-desist proceedings against Gerson Asset Management, Inc. (GAM) and Seth Gerson. The Notice informs interested parties of the filing of a Proposed Plan for the Administration and Distribution of the Disgorgement Fund (Proposed Plan) in the proceedings against GAM and Gerson, provides that persons wishing to comment or object to the Proposed Plan may do so by submitting their comments in writing to the Commission, and provides instructions on how to do so. Previously, on Dec. 2, 2005, the Commission issued an Order in which it found that GAM, a registered investment adviser, and Gerson, its sole owner, officer, and employee, engaged in "cherry picking" - the unfair allocation of profitable trades to Gerson at the expense of GAM clients - in violation of the antifraud provisions of the Securities Exchange Act of 1934 and the Investment Advisers Act of 1940. See, Gerson Asset Management, Inc., Exchange Act Release No. 52880 (Dec. 2, 2005). GAM and Gerson consented to the issuance of the Order without admitting or denying the Commission's findings. As part of the settlement of the proceedings, Gerson paid disgorgement in the amount of $160,237. Based upon GAM and Gerson's sworn representation of their financial condition, payment of prejudgment interest was waived, and no penalty was imposed. Pursuant to the Proposed Plan, the disgorgement paid by Gerson will be distributed to investment advisory clients of GAM during the period May 1, 2000, through Feb. 28, 2004, who were harmed by Gerson and GAM's fraudulent allocation scheme. Additional details regarding the distribution are available in the Proposed Plan, which can be accessed by a hyperlink in the Notice. (Rel. 34-53760; File No. 3-12121) SEC SANCTIONS MONEY MARKET FUND PORFOLIO MANAGER On May 5, the Commission issued an Order Instituting Administrative and Cease-and-Desist Proceedings, Making Findings, and Imposing Remedial Sanctions and a Cease-and-Desist Order Pursuant Sections 9(f) of the Investment Company Act of 1940 and Section 203(f) of the Investment Advisers Act of 1940 as to Vaughn Weimer (Order). The Order stems from an enforcement action based on violations of the Investment Company Act of 1940 (Investment Company Act) by the Liquid Green Money Market Fund (Liquid Green), and its predecessor the Unified Taxable Money Market Fund (UTMM). Without admitting or denying the Commission's findings, Vaughn Weimer (Weimer), the portfolio manager for the two money market funds, simultaneously agreed to settle the proceedings by consenting to a cease-and-desist order, a censure and payment of a $15,000 civil penalty. In its Order, the Commission found that, between March 2001 and December 2001, Weimer, a resident of West Islip, New York, engaged in an investment strategy of purchasing bonds for UTMM and Liquid Green that exceeded the maturity limit for money market fund securities as provided by Rule 2a-7 under the Investment Company Act. As a result, the funds were prohibited from holding themselves out as money market funds. Weimer also drafted portions of Liquid Green's annual report for the fiscal year ended September 30, 2001, in which he described the fund as a "money market fund" and misrepresented that the fund's investment strategy was appropriate for a "money market fund." As a result of this conduct, the Commission found that Weimer willfully violated Section 34(b) of the Investment Company Act by making material misrepresentations in a report required to be filed with the Commission and caused the funds to violate Section 35(d) of the Investment Company Act by holding themselves out as money market funds when they were prohibited from doing so. (Rel. IC-27313; IA-2512; File No.3-12287) ADMINISTRATIVE PROCEEEDINGS ALLEGE ANTIFRAUD AND OTHER VIOLATIONS BY TEXAS INVESTMENT ADVISER AND COMPANY On May 5, the Commission instituted administrative and cease-and- desist proceedings against David Henry Disraeli (Disraeli), 42, an SEC-registered investment adviser in Austin, Texas, and Lifeplan Associates, Inc. (Lifeplan), a Texas corporation which Disraeli controls. According to the order instituting the proceedings, Disraeli made various false claims in SEC filings regarding his eligibility for SEC registration as an investment adviser. The Order also alleges that Disraeli and Lifeplan defrauded Disraeli's advisory clients, by making various false claims during a stock offering by Lifeplan which raised approximately $100,000. Among other things, the order alleges that Disraeli misappropriated as much as an approximate $60,000 of the Lifeplan offering proceeds to pay personal expenses, including tax debts and past due rent. The order further alleges that Disraeli failed to make required disclosures to his advisory clients and to maintain required records regarding his investment advisory business. A hearing will be scheduled before an administrative law judge to determine whether the allegations contained in the order are true, to provide Disraeli and Lifeplan an opportunity to dispute the allegations, to determine whether Disraeli and Lifeplan should be ordered to cease and desist from committing or causing future securities law violations, to determine whether Disraeli should pay disgorgement, and to determine what remedial sanctions against Disraeli, if any, are appropriate and in the public interest. (Rels. 33-8682; 34-53765; IA-2513; File No. 3-12288) JAMES AHRNS, JR. SANCTIONED On May 8, the Commission instituted and simultaneously settled cease- and-desist and Rule 102(e) proceedings against James R. Ahrns, Jr. (Ahrns), an Ohio certified public accountant. Ahrns has been ordered, pursuant to his consent, to cease and desist from committing or causing violations of the regulations relating to issuer reporting and falsification of accounting records and denied the privilege of appearing or practicing before the Commission as an accountant, with a right to reapply in two years. During 2001 and 2002 Ahrns was employed by MCSi, Inc. (MCSi) as its controller. The Commission found that in that capacity Ahrns: (1) made false entries on the books and records of MCSi at the direction of its chief financial officer; (2) provided records to MCSi's auditors knowing that key documents had been removed from these records by the company's chief financial officer; and (3) signed management representation letters to the auditors that he knew contained false statements. Based on this conduct, the Commission found that Ahrns willfully violated Rule 13b2-1 under the Securities Exchange Act of 1934 (Exchange Act). He also willfully aided and abetted and caused MCSi's violations of Sections 13(a) and 13(b)(2)(A) of the Exchange Act and Rules 12b-20, 13a-1 and 13a-13, as well as the violations by MCSi's chief financial officer of Rule 13b2-2 thereunder. He has been ordered to cease and desist from committing or causing future violations of Rules 13b2-1 and 13b2-2 under the Exchange Act, and from causing future violations of Sections 13(a) and 13(b)(2)(A) of the Exchange Act and Rules 12b-20, 13a-1 and 13a-13 thereunder. (Rel. 34-53766; AAE Rel. No. 2427; File No. 3-12289) STEVEN GILLEY ENJOINED The Commission announced that on May 1, 2006, the Honorable Willis B. Hunt, Jr., United States District Judge for the Northern District of Georgia, entered a Judgment of Permanent Injunction As To Steven K. Gilley (Gilley), enjoining him from future violations of Sections 5 and 17(a) of the Securities Act of 1933, Sections 10(b) and 15(a) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. Gilley consented to the entry of the judgment without admitting or denying the allegations of the Commission's complaint. The court ordered disgorgement and prejudgment interest against Gilley in the amounts of $1,749,392 and $187,506, and did not impose a civil penalty. The complaint alleged that Gilley, Scott B. Hollenbeck and Timothy L. Bradshaw (others), who worked as commissioned sales agents for Mobile Billboards of America, Inc. (Mobile Billboards) engaged in the unregistered sale of Mobile Billboards' securities in the form of investment contracts. The investment contracts included the purchase of two billboard frames which sold for $20,000 per unit. Investors simultaneously leased the billboards back to Outdoor Media Industries, Inc. (Outdoor Media). Investors were told that Outdoor Media would purportedly pay the lease payments to investors. Mobile Billboards agreed to buy back the billboards after seven years at the full purchase price. The investment program functioned as a Ponzi scheme and relied on new investor money to make lease payments. The sales materials used by Gilley and others made false claims about the number of operational billboards and misrepresented the value of other assets. Gilley and others made additional misrepresentations, including claims that the investment was secured or guaranteed, and knew or recklessly ignored information indicating that the Mobile Billboards program was a Ponzi scheme. [SEC v. Scott B. Hollenbeck, Timothy L. Bradshaw and Steven K. Gilley, Civil Action No. 1:05-cv- 1272 (NDGA)] (LR-19690) COMPLAINT FILED AGAINST DENNIS MARTIN The Commission announced today that it filed a Complaint For Injunctive and Other Relief in the United States District Court for the Northern District of Georgia to involving the misappropriation of at least $837,000 in a securities fraud by Dennis A. Martin, 36, a resident of Marietta, Georgia. From April 2004 through April 20, 2006, Martin was a registered representative doing business as "First Financial Group," an unincorporated entity and was associated with a registered broker-dealer. The complaint alleges that: From as early as February 2005, Martin recommended to at least five and to as many as 29 customers that they sell securities, generally variable annuities, and/or that they purchase securities. Based on Martin's representations, the customers authorized the transactions; however, Martin did not invest the proceeds as authorized. Instead, Martin submitted forged documents to the variable annuity companies surrendering the contracts and directing those companies to mail the proceeds directly to him. The customers names were forged on the checks and the checks were deposited into a bank account in the name of First Financial Group, a fictitious name under which Martin does business. Additionally, Martin obtained at least one check from a customer for the purpose of purchasing securities. Martin misappropriated those funds. Through his schemes, Martin has obtained at least $837,000 and apparently more than $2.4 million. The complaint alleges that Martin violated Section 17(a) of the Securities Act of 1933 (Securities Act), and Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act) and Rule 10b-5 thereunder. The Commission seeks: (i) a temporary restraining order; (ii) preliminary and permanent injunctions against future violations; (iii) an accounting and disgorgement of ill-gotten gains plus prejudgment interest; (iv) imposition of civil penalties; (v) an asset freeze; and (vi) an order expediting discovery and preventing the destruction of documents. The Commission also announces today that the Honorable Timothy C. Batten, United States District Judge for the Northern District of Georgia, entered an order (1) temporarily restraining Martin from violations of the antifraud provisions of the Securities Act and the Exchange Act; (2) requiring Martin to show cause why a preliminary injunction should not be granted; (3) requiring an accounting of all funds received by Martin pursuant to the scheme described in the Complaint; (4) freezing Martin's assets; (5) expediting discovery and prohibiting destruction of documents. [SEC v. Dennis A. Martin, Civil Action No. 1:06-CV-1078, NDGA] (LR-19691) SELF-REGULATORY ORGANIZATIONS APPROVAL OF PROPOSED RULE CHANGE The Commission approved a proposed rule change (SR-ISE-2005-56) and Amendment No. 1 thereto filed by the International Securities Exchange establishing fees for enhanced sentiment market data. Publication of the order in the Federal Register is expected during the week of May 8. (Rel. 34-53756) SECURITIES ACT REGISTRATIONS The following registration statements have been filed with the SEC under the Securities Act of 1933. The reported information appears as follows: Form, Name, Address and Phone Number (if available) of the issuer of the security; Title and the number and/or face amount of the securities being offered; Name of the managing underwriter or depositor (if applicable); File number and date filed; Assigned Branch; and a designation if the statement is a New Issue. Registration statements may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . SB-2 Opes Exploration Inc., 8731 CAMBIE ROAD, RICHMOND, A1, V6X 1K2, 778 552-4267 - 2,335,000 ($116,750.00) Equity, (File 333-133823 - May. 5) (BR. 02) S-3 ADVENTRX PHARMACEUTICALS INC, 6725 MESA RIDGE ROAD, SUITE 100, SAN DIEGO, CA, 92131, 8585520866 - 0 ($10,500,862.44) Equity, (File 333-133824 - May. 5) (BR. 01A) S-4 SGS International, Inc., 626 WEST MAIN STREET, SUITE 500, LOUISVILLE, KY, 40202, (502) 637-5443 - 0 ($200,000,000.00) Non-Convertible Debt, (File 333-133825 - May. 5) (BR. 05) S-1 MPHASE TECHNOLOGIES INC, 587 CONNECTICUT AVE, PO BOX 566, NORWALK, CT, 06854, 2038312212 - 355,104,069 ($99,429,139.32) Equity, (File 333-133826 - May. 5) (BR. 11B) S-3 SPATIALIGHT INC, FIVE HAMILTON LANDING, SUITE 100, NOVATO, CA, 94949, 4158831693 - 1,300,000 ($4,049,500.00) Equity, (File 333-133828 - May. 5) (BR. 10C) S-8 HALOZYME THERAPEUTICS INC, 11588 SORRENTO VALLEY ROAD, SUITE 17, SAN DIEGO, CA, 92121, (858) 794-8889 - 2,500,000 ($7,125,000.00) Equity, (File 333-133829 - May. 5) (BR. 01A) S-8 PMC SIERRA INC, 3975 FREEDOM CIRCLE, MISSION TOWER ONE, SANTA CLARA, CA, 95054, 408-369-1176 - 7,510,032 ($87,566,973.12) Equity, (File 333-133830 - May. 5) (BR. 10C) S-8 UNIONBANCORP INC, 321 WEST MAIN STREET, --, OTTAWA, IL, 61350, 815-431-2720 - 0 ($571,282.00) Equity, (File 333-133831 - May. 5) (BR. 07A) S-8 GRIFFON CORP, 100 JERICHO QUADRANGLE, JERICHO, NY, 11753, 5169385544 - 1,700,000 ($46,973,150.00) Equity, (File 333-133833 - May. 5) (BR. 06A) S-3ASR MID AMERICA APARTMENT COMMUNITIES INC, 6584 POPLAR AVE, STE 340, MEMPHIS, TN, 38138, 9016826600 - 0 ($0.00) Unallocated (Universal) Shelf, (File 333-133834 - May. 5) (BR. 08B) N-2 Kiewit Investment Fund LLLP, 73 TREMONT STREET, BOSTON, MA, 02108, 800-443-4306 - 0 ($159,842.50) Limited Partnership Interests, (File 333-133835 - May. 5) (BR. 22) S-B REPUBLIC OF THE PHILIPPINES, 556 FIFTH AVE, PHILIPPINE CONSULATE GENERAL, NEW YORK, NY, 10036, 0 ($2,228,000,000.00) Other, (File 333-133836 - May. 5) (BR. DN) S-8 FIRST INTERSTATE BANCSYSTEM INC, P O BOX 30918, 401 NO 31ST STREET, BILLINGS, MT, 59116-0918, 4062555300 - 0 ($53,250,000.00) Equity, (File 333-133837 - May. 5) (BR. 07C) SB-2 LASER ENERGETICS INC, 4044 QUAKER BRIDGE ROAD, MERCERVILLE, NJ, 08619, 283,895,920 ($16,847,468.00) Equity, (File 333-133838 - May. 5) (BR. ) SB-2 Calibre Energy, Inc., 1667 K ST., NW, STE. 1230, WASHINGTON, DC, 20006, (202) 223-4401 - 74,600,306 ($207,388,850.65) Other, (File 333-133839 - May. 5) (BR. 09A) S-8 WALT DISNEY CO/, 500 SOUTH BUENA VISTA ST, BURBANK, CA, 91521, 8185601000 - 0 ($813,018,579.84) Equity, (File 333-133840 - May. 5) (BR. 05C) S-8 GENENTECH INC, 1 DNA WAY, SOUTH SAN FRANCISCO, CA, 94080, 650-225-1000 - 6,000,000 ($461,940,000.00) Equity, (File 333-133841 - May. 5) (BR. 01A) SB-2 ASAH CORP, 10039 BISSONNET, SUITE #250, HOUSTON, TX, 77036-7852, (713) 779-9800 - 8,025,697 ($6,821,842.00) Equity, (File 333-133842 - May. 5) (BR. 09B) S-1 WESTERN POWER & EQUIPMENT CORP, 2062532346 - 950,000 ($1,776,500.00) Equity, (File 333-133843 - May. 5) (BR. 06A) S-3 BMW FS SECURITIES LLC, 300 CHESTNUT RIDGE RD, WOODCLIFF LAKE, NJ, 07677, 2013074000 - 1,000,000 ($1,000,000.00) Asset-Backed Securities, (File 333-133845 - May. 5) (BR. 05D) S-8 PERRY ELLIS INTERNATIONAL INC, 3000 NW 107TH AVENUE, MIAMI, FL, 33172, 3055922830 - 1,500,000 ($33,480,000.00) Equity, (File 333-133846 - May. 5) (BR. 02B) S-8 ANGELICA CORP /NEW/, 3148543800 - 120,000 ($3,344,450.00) Equity, (File 333-133847 - May. 5) (BR. 11C) S-8 NORTH AMERICAN GALVANIZING & COATINGS INC, 5314 S YALE AVENUE, SUITE 1000, TULSA, OK, 74135, (918)494-0964 - 1,798,333 ($4,226,083.00) Equity, (File 333-133848 - May. 5) (BR. 06B) S-1 LIBERTY BANCORP INC, 16 WEST FRANKLIN STREET, LIBERTY, MO, 64068, (816) 781-4822 - 0 ($54,487,000.00) Equity, (File 333-133849 - May. 5) (BR. 07) S-8 INSEQ CORP, 111 HOWARD AVE., SUITE 108, MT. ARLINGTON, NJ, 07856, 9733988183 - 600,000,000 ($2,820,000.00) Equity, (File 333-133851 - May. 5) (BR. 02A) S-3ASR BANK OF AMERICA CORP /DE/, BANK OF AMERICA CORPORATE CENTER, 100 N TRYON ST, CHARLOTTE, NC, 28255, 7043868486 - 0 ($0.00) Unallocated (Universal) Shelf, (File 333-133852 - May. 5) (BR. 07B) S-8 ISIS PHARMACEUTICALS INC, 1896 RUTHERFORD ROAD, CARLSBAD, CA, 92008, 7609319200 - 0 ($3,627,000.00) Equity, (File 333-133853 - May. 5) (BR. 01A) S-8 POTASH CORP OF SASKATCHEWAN INC, 122 1ST AVE S, STE 500, SASKATOON, SASKATCHEWAN CANADA, A9, S7K 7G3, 3069338500 - 0 ($141,414,000.00) Equity, (File 333-133854 - May. 5) (BR. 04A) S-1 DIVX INC, 4780 EASTGATE MALL, SAN DIEGO, CA, 92121, 858-882-0633 - 0 ($135,000,000.00) Equity, (File 333-133855 - May. 5) (BR. ) S-8 COLGATE PALMOLIVE CO, 300 PARK AVE, NEW YORK, NY, 10022, 2123102000 - 286,000 ($16,871,140.00) Equity, (File 333-133856 - May. 5) (BR. 06C) S-8 DITECH COMMUNICATIONS CORP, 825 E MIDDLEFIELD RD, MOUNTAIN VIEW, CA, 94043, 6506231300 - 0 ($2,835,000.00) Equity, (File 333-133857 - May. 5) (BR. 11B) S-3 RESEARCH FRONTIERS INC, 240 CROSSWAYS PARK DR, WOODBURY, NY, 11797-2033, 5163641902 - 2,000,000 ($11,140,000.00) Equity, (File 333-133858 - May. 5) (BR. 11A) S-8 INPHONIC INC, 1010 WISCONSIN AVE, SUITE 600, WASHINGTON, DC, 20007, 2023330001 - 0 ($12,701,446.00) Equity, (File 333-133859 - May. 5) (BR. 11B) S-3ASR AMERIPRISE FINANCIAL INC, 50591 AMERIPRISE FINANCIAL CENTER, GENERAL COUNSEL'S OFFICE, MINNEAPOLIS, MN, 55474, 612-671-4471 - 0 ($0.00) Unallocated (Universal) Shelf, (File 333-133860 - May. 5) (BR. 07) SB-2 MICROISLET INC, 6370 NANCY RIDGE DRIVE, SUITE 112, SAN DIEGO, CA, 92121, 858-657-0287 - 14,010,239 ($25,778,839.76) Equity, (File 333-133861 - May. 5) (BR. 01B) S-3ASR WEST PHARMACEUTICAL SERVICES INC, 101 GORDON DR, P O BOX 645, LIONVILLE, PA, 19341-0645, 6105942900 - 0 ($1,172,889.00) Equity, (File 333-133863 - May. 5) (BR. 06B) S-8 TECHPRECISION CORP, ONE BELLA DRIVE, WESTMINSTER, MA, 01473, 978-874-0591 - 133,000 ($37,950.00) Equity, (File 333-133864 - May. 5) (BR. 09) S-3ASR RAYTHEON CO/, 870 WINTER STREET, WALTHAM, MA, 02451-1449, 781-522-3031 - 0 ($0.00) Other, (File 333-133865 - May. 5) (BR. 05C) S-1 NTK Holdings, Inc., 50 KENNEDY PLAZA, PROVIDENCE, RI, 02903, 401-751-1600 - 0 ($690,000,000.00) Equity, (File 333-133866 - May. 5) (BR. 11) S-8 CRITICAL THERAPEUTICS INC, 60 WESTVIEW STREET, LEXINGTON, MA, 02421, 781-402-5700 - 0 ($2,060,000.00) Equity, (File 333-133867 - May. 5) (BR. 01A) S-1 Shermen WSC Acquisition Corp, C/O THE SHERMEN GROUP, 1251 AVENUE OF THE AMERICAS SUITE 900, NEW YORK, NY, 10020, 212 332 2960 - 0 ($387,920,100.00) Equity, (File 333-133869 - May. 5) (BR. ) S-8 EARTHLINK INC, 1375 PEACHTREE STREET, SUITE 400, ATLANTA, GA, 30309, 4048150770 - 0 ($5,958,990.00) Equity, (File 333-133870 - May. 5) (BR. 03A) S-8 EARTHLINK INC, 1375 PEACHTREE STREET, SUITE 400, ATLANTA, GA, 30309, 4048150770 - 0 ($90,700,000.00) Equity, (File 333-133871 - May. 5) (BR. 03A) S-1 REDDY ICE HOLDINGS INC, 8750 NORTH CENTRAL EXPRESSWAY, SUITE 1800, DALLAS, TX, 75231, 214 526 6740 - 0 ($121,544,301.00) Equity, (File 333-133872 - May. 5) (BR. 04C) SB-2 WATCHIT MEDIA, INC., 655 MONTGOMERY ST., SUITE 1000, SAN FRANCISCO, CA, 94111, 415-477-9900 - 0 ($5,828,893.48) Other, (File 333-133873 - May. 5) (BR. 05B) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: 1.01 Entry into a Material Definitive Agreement 1.02 Termination of a Material Definitive Agreement 1.03 Bankruptcy or Receivership 2.01 Completion of Acquisition or Disposition of Assets 2.02 Results of Operations and Financial Condition 2.03 Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant 2.04 Triggering Events That Accelerate or Increase a Direct Financial Obligation under an Off-Balance Sheet Arrangement 2.05 Cost Associated with Exit or Disposal Activities 2.06 Material Impairments 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing 3.02 Unregistered Sales of Equity Securities 3.03 Material Modifications to Rights of Security Holders 4.01 Changes in Registrant's Certifying Accountant 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review 5.01 Changes in Control of Registrant 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year 5.04 Temporary Suspension of Trading Under Registrant's Employee Benefit Plans 5.05 Amendments to the Registrant's Code of Ethics, or Waiver of a Provision of the Code of Ethics 6.01. ABS Informational and Computational Material. 6.02. Change of Servicer or Trustee. 6.03. Change in Credit Enhancement or Other External Support. 6.04. Failure to Make a Required Distribution. 6.05. Securities Act Updating Disclosure. 7.01 Regulation FD Disclosure 8.01 Other Events 9.01 Financial Statements and Exhibits 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . STATE 8K ITEM NO. NAME OF ISSUER CODE DATE COMMENT ------------------------------------------------------------------------------------------------------- 1 800 FLOWERS COM INC DE 1.01,1.02,2.03,9.01 05/01/06 ABM INDUSTRIES INC /DE/ DE 1.01,9.01 05/02/06 ACE Securities Corp. Home Equity Loan DE 2.01,9.01 02/28/06 ACETO CORP NY 2.02,9.01 05/05/06 ACORDA THERAPEUTICS INC 2.02,9.01 05/05/06 ACTIVISION INC /NY DE 1.01 05/03/06 ACTUATE CORP DE 7.01 05/03/06 AcuNetx, Inc. NV 5.02,9.01 05/02/06 ADSOUTH PARTNERS, INC. NV 5.02 05/01/06 ADVANCED DIGITAL INFORMATION CORP WA 1.01,9.01 05/02/06 ALFACELL CORP DE 1.01,3.02 05/01/06 ALLERGAN INC DE 1.01,9.01 05/01/06 ALLETE INC MN 2.02,9.01 05/05/06 ALLIANCE IMAGING INC /DE/ DE 2.02,9.01 05/04/06 ALLIANT TECHSYSTEMS INC DE 2.02,9.01 05/05/06 ALLIED WASTE INDUSTRIES INC DE 8.01 05/04/06 ALLIN CORP DE 2.02,9.01 05/03/06 ALPHA INNOTECH CORP DE 2.02,9.01 05/03/06 AMBASSADORS GROUP INC DE 5.02 05/04/06 AMCORE FINANCIAL INC NV 8.01,9.01 05/04/06 AMERICA FIRST APARTMENT INVESTORS INC MD 2.02,9.01 05/05/06 AMERICAN BANK INC PA 4.01 05/01/06 AMERICAN HOMEPATIENT INC DE 8.01,9.01 05/04/06 AMERICAN INDEPENDENCE CORP DE 7.01,9.01 05/05/06 AMERICAN SUPERCONDUCTOR CORP /DE/ DE 1.01,9.01 05/04/06 AMERUS GROUP CO/IA IA 1.01,8.01,9.01 05/04/06 AMPEX CORP /DE/ DE 8.01,9.01 05/03/06 ANALEX CORP NY 2.02 03/31/06 ANALYSTS INTERNATIONAL CORP 7.01 05/05/06 ANDRX CORP /DE/ DE 2.02,8.01,9.01 05/04/06 ANNAPOLIS BANCORP INC MD 2.02,9.01 05/05/06 ANSYS INC DE 1.01,2.01,2.03,5.02,9.01 05/01/06 ANTARES PHARMA INC MN 7.01,9.01 05/04/06 AON CORP DE 2.02,9.01 05/04/06 APPLIED DNA SCIENCES INC NV 1.01,2.03,3.02,8.01,9.01 04/28/06 APPLIED FILMS CORP CO 8.01,9.01 05/04/06 APPLIED MATERIALS INC /DE DC 7.01 05/05/06 ARBOR REALTY TRUST INC MD 2.02,9.01 05/05/06 ARCH CAPITAL GROUP LTD. 8.01 05/03/06 ARCH COAL INC DE 5.03,9.01 05/05/06 ARENA RESOURCES INC NV 1.01,9.01 05/03/06 AMEND ASHFORD HOSPITALITY TRUST INC MD 7.01,9.01 05/04/06 ASSURED GUARANTY LTD 2.02,9.01 05/04/06 ATLAS AMERICA INC DE 9.01 03/31/06 ATS MEDICAL INC MN 5.02 05/01/06 AMEND AVP INC DE 1.01,3.02 05/04/06 AXSYS TECHNOLOGIES INC DE 1.01,9.01 05/04/06 BAY BANKS OF VIRGINIA INC VA 8.01 05/04/06 Bear Stearns Asset Backed Securities DE 6.02 05/01/06 Bear Stearns Commercial Mortgage Secu DE 8.01,9.01 04/20/06 BEARD CO /OK OK 1.01,9.01 05/01/06 BEDFORD PROPERTY INVESTORS INC/MD MD 5.01,8.01,9.01 05/03/06 BELL INDUSTRIES INC /NEW/ CA 8.01,9.01 05/05/06 BIG FLASH CORP DE 2.01,3.02,9.01 04/28/06 AMEND BioMed Realty Trust Inc MD 1.01,7.01,9.01 05/02/06 BJS WHOLESALE CLUB INC DE 2.02,9.01 05/04/06 BLACK HILLS CORP /SD/ SD 2.02,9.01 05/04/06 BLOCKBUSTER INC DE 1.01 05/01/06 BLUEGREEN CORP MA 2.02 05/03/06 BMB MUNAI INC 5.02 05/01/06 BOEING CO DE 1.01,5.03,9.01 05/01/06 BOSTON CAPITAL REAL ESTATE INVESTMENT MD 1.01,5.03,9.01 05/01/06 BOTTOMLINE TECHNOLOGIES INC /DE/ DE 2.02,9.01 05/01/06 BOYKIN LODGING CO OH 2.02,9.01 05/05/06 BRAVO RESOURCE PARTNERS LTD 5.02 05/05/06 BRINKS CO VA 5.02,5.03,8.01,9.01 05/05/06 BROADWAY FINANCIAL CORP \DE\ DE 2.02,9.01 05/05/06 BROADWING CORP DE 2.02,9.01 05/02/06 BROOKFIELD HOMES CORP DE 2.02,9.01 03/05/06 BROOKS AUTOMATION INC DE 2.02,9.01 05/02/06 BSI2000 INC DE 1.01,3.02,9.01 04/24/06 CABCO SERIES 2002-1 TRUST (AOL TIME W DE 8.01,9.01 05/01/06 CALIFORNIA COASTAL COMMUNITIES INC DE 2.02,9.01 05/03/06 CAMDEN PROPERTY TRUST TX 2.02,9.01 05/04/06 CAPITAL CORP OF THE WEST CA 8.01,9.01 05/05/06 CAPITOL FEDERAL FINANCIAL 2.02,9.01 05/05/06 CAPSOURCE FINANCIAL INC CO 1.01,2.01,2.03,3.02,9.01 12/28/05 CASTLE A M & CO MD 2.02 05/05/06 CATALINA MARKETING CORP/DE DE 1.01 05/04/06 CenterStaging Corp. DE 1.01 05/01/06 CENTRAL VIRGINIA BANKSHARES INC VA 2.02,9.01 04/26/06 AMEND CENTURY REALTY TRUST IN 9.01 04/28/06 CFC INTERNATIONAL INC DE 2.02,9.01 05/04/06 CHANNELL COMMERCIAL CORP DE 2.02 05/05/06 CHECKERS DRIVE IN RESTAURANTS INC /DE DE 2.02,9.01 05/04/06 Chemtura CORP DE 2.02,9.01 05/04/06 CHESAPEAKE UTILITIES CORP DE 2.02,9.01 05/05/06 CHESAPEAKE UTILITIES CORP DE 8.01 05/01/06 CHILDRENS INTERNET INC NV 8.01 05/05/06 CHINA AGRO SCIENCES CORP. FL 1.01,2.01,3.02,5.01, 05/01/06 ` 5.02,5.03,9.01 China Media Group CORP TX 1.01 04/28/06 CHOICE HOTELS INTERNATIONAL INC /DE DE 1.01,9.01 05/01/06 CHRISTOPHER & BANKS CORP DE 7.01,9.01 05/04/06 CHYRON CORP NY 2.03,9.01 05/01/06 CIMAREX ENERGY CO DE 2.02,7.01,9.01 05/05/06 CITIGROUP DIVERSIFIED FUTURES FUND LP 3.02 05/01/06 CITIGROUP FAIRFIELD FUTURES FUND LP I 3.02 05/01/06 CITIZENS COMMUNITY BANCORP 2.02,9.01 05/04/06 CLARKE AMERICAN CORP. DE 2.02,9.01 05/05/06 CLAYTON HOLDINGS INC 1.01,5.02,7.01,9.01 05/01/06 CLAYTON WILLIAMS ENERGY INC /DE DE 2.02,9.01 05/04/06 Clear Channel Outdoor Holdings, Inc. DE 2.02,9.01 05/03/06 CMALT (CitiMortgage Alternative Loan 8.01,9.01 05/02/06 CNL Hotels & Resorts, Inc. MD 8.01,9.01 05/05/06 COMMONWEALTH BIOTECHNOLOGIES INC VA 2.02,9.01 05/04/06 COMMUNITY FINANCIAL CORP /VA/ VA 1.01,1.02,5.03,9.01 04/26/06 COMPUTER SOFTWARE INNOVATIONS INC DE 2.02,9.01 05/05/06 CONCORDE CAREER COLLEGES INC DE 2.02 05/05/06 CONOR MEDSYSTEMS INC 8.01 05/04/06 CONSECO INC DE 1.01,5.02,9.01 05/03/06 CONSECO INC DE 2.02 05/04/06 COOPER TIRE & RUBBER CO DE 1.01,9.01 05/02/06 CORE MOLDING TECHNOLOGIES INC DE 2.02,9.01 05/04/06 COST PLUS INC/CA/ CA 2.02,9.01 05/05/06 CRAWFORD & CO GA 5.02,9.01 05/02/06 CRAY INC WA 2.02,9.01 05/04/06 CREDIT ACCEPTANCE CORPORATION MI 7.01,9.01 05/05/06 CRESCENT BANKING CO GA 2.02,9.01 05/04/06 CVB FINANCIAL CORP CA 5.02 05/03/06 DALRADA FINANCIAL CORP DE 5.02 05/05/06 DAWSON GEOPHYSICAL CO TX 7.01,9.01 05/02/06 DELTA APPAREL INC GA 2.02,7.01,9.01 05/05/06 DELTA PETROLEUM CORP/CO CO 2.02,9.01 05/04/06 DIAMETRICS MEDICAL INC MN 5.02,9.01 05/04/06 Digital Realty Trust, Inc. MD 2.02,7.01,9.01 05/04/06 Digital Realty Trust, Inc. MD 1.01 05/03/06 DIODES INC /DEL/ DE 2.02,9.01 05/04/06 DISCOVERY PARTNERS INTERNATIONAL INC DE 2.02,2.06,8.01,9.01 05/02/06 DIVERSIFAX INC DE 1.01 04/28/06 DOCUCORP INTERNATIONAL INC DE 1.01,5.02 05/01/06 DOVER DOWNS GAMING & ENTERTAINMENT IN DE 1.01,9.01 05/03/06 DUCKWALL ALCO STORES INC KS 1.01,2.03,9.01 05/03/06 DURATEK INC DE 7.01,9.01 05/04/06 DURECT CORP DE 8.01,9.01 05/05/06 EARTH BIOFUELS INC DE 8.01 05/05/06 EARTHLINK INC DE 1.01,9.01 05/02/06 EAUTOCLAIMS, INC NV 8.01,9.01 05/02/06 ECC Capital CORP 1.01,9.01 05/01/06 EL CAPITAN PRECIOUS METALS INC NV 5.02,9.01 05/01/06 EL PASO CORP/DE DE 2.02,7.01,9.01 05/05/06 Embarq CORP DE 1.01,9.01 05/01/06 EMERGE INTERACTIVE INC DE 3.01,9.01 05/01/06 EMISPHERE TECHNOLOGIES INC DE 2.02,9.01 05/05/06 ENCLAVES GROUP INC DE 1.01,9.01 05/01/06 ENERGY EAST CORP NY 2.02,7.01,9.01 05/04/06 Energy Transfer Equity, L.P. DE 5.02 05/02/06 ENGELHARD CORP DE 8.01,9.01 05/05/06 ENTERPRISE BANCORP INC /MA/ MA 5.03,9.01 05/02/06 EQUITY LIFESTYLE PROPERTIES INC MD 8.01 05/03/06 ERHC Energy Inc CO 8.01 05/04/06 ESCALADE INC IN 8.01,9.01 05/05/06 ESSEX CORP VA 1.01,8.01,9.01 05/03/06 ev3 Inc. DE 7.01,9.01 05/04/06 EVOLVING SYSTEMS INC DE 2.02 05/05/06 EXELON CORP PA 7.01 05/05/06 EXPLORATION CO OF DELAWARE INC DE 2.02,9.01 05/05/06 EXPRESSJET HOLDINGS INC DE 8.01,9.01 05/05/06 FAIRCHILD SEMICONDUCTOR INTERNATIONAL DE 1.01,5.02,5.03,7.01,9.01 05/03/06 FEMALE HEALTH CO WI 1.01,5.02 05/05/06 FIDELITY NATIONAL FINANCIAL INC /DE/ DE 1.01,9.01 05/01/06 FIIC HOLDINGS DE 1.01,2.03,3.02,9.01 05/01/06 FINANCIAL INDUSTRIES CORP TX 7.01 05/03/06 FIRST BANCORP /NC/ NC 8.01,9.01 05/03/06 FIRST BANCSHARES INC /MO/ MO 2.02 03/31/06 First Business Financial Services, In 1.01,9.01 05/01/06 First Franklin Mortgage Loan Trust 20 8.01 04/26/06 First Franklin Mortgage Loan Trust 20 8.01 05/05/06 FIRST MARBLEHEAD CORP 1.01,1.02,7.01,9.01 05/05/06 FIRST MID ILLINOIS BANCSHARES INC DE 8.01,9.01 03/31/06 FIRST OAK BROOK BANCSHARES INC DE 1.01,3.03,7.01 05/01/06 FIRSTWAVE TECHNOLOGIES INC GA 1.01 05/02/06 FLEXIBLE SOLUTIONS INTERNATIONAL INC NV 2.02 05/05/06 AMEND FLUSHING FINANCIAL CORP DE 7.01,9.01 05/05/06 FOOTHILLS RESOURCES INC 4.01,9.01 04/06/06 AMEND FORCE PROTECTION INC NV 1.01 05/05/06 FORTUNE BRANDS INC DE 5.02 04/25/06 FRANKLIN BANK CORP 7.01,9.01 05/05/06 FREEPORT MCMORAN COPPER & GOLD INC DE 1.01,9.01 05/02/06 FROZEN FOOD EXPRESS INDUSTRIES INC TX 3.01,9.01 05/04/06 GATEWAY FINANCIAL HOLDINGS INC NC 1.01 05/03/06 GENCO SHIPPING & TRADING LTD 2.02,9.01 05/03/06 AMEND GENITOPE CORP DE 2.02,9.01 05/04/06 GFI Group Inc. DE 5.02,9.01 05/04/06 GLENBOROUGH REALTY TRUST INC MD 1.01,9.01 05/04/06 GLOBAL PREFERRED HOLDINGS INC DE 5.02,8.01,9.01 05/02/06 GLOBAL TRAFFIC NETWORK, INC. DE 8.01,9.01 05/04/06 GLOWPOINT INC DE 5.02,9.01 05/05/06 GMH Communities Trust MD 3.02 05/02/06 GOLDMAN SACHS HEDGE FUND PARTNERS LLC DE 7.01 05/05/06 GRANITE BROADCASTING CORP DE 1.01,1.02,2.02,9.01 05/01/06 GREAT AMERICAN FINANCIAL RESOURCES IN DE 1.01,9.01 05/01/06 AMEND GREAT LAKES BANCORP, INC. DE 5.02 05/05/06 GREAT WEST LIFE & ANNUITY INSURANCE C CO 2.02,7.01,9.01 03/31/06 Great Wolf Resorts, Inc. DE 2.02,9.01 05/03/06 GSAMP Trust 2006-S1 1.01,9.01 05/01/06 GTREX CAPITAL, INC. DE 3.03 02/09/06 GULFMARK OFFSHORE INC DE 2.02,9.01 05/04/06 HALIFAX CORP VA 1.01,1.02 05/05/06 Halo Technology Holdings, Inc. NV 1.01,2.03,9.01 05/01/06 HAMPSHIRE GROUP LTD DE 2.02,9.01 04/01/06 HARRIS CORP /DE/ DE 8.01 05/04/06 HARTFORD FINANCIAL SERVICES GROUP INC DE 9.01 05/05/06 HEALTHWAYS, INC DE 1.01,9.01 05/04/06 HEARTLAND FINANCIAL USA INC DE 2.02,8.01,9.01 05/05/06 HEARTLAND PARTNERS L P DE 3.01,5.01,9.01 05/01/06 Henry Bros. Electronics, Inc. DE 2.02,9.01 05/03/06 HERBALIFE LTD. E9 2.02,9.01 05/03/06 AMEND HERCULES OFFSHORE, INC. DE 1.01,9.01 05/04/06 HERITAGE COMMERCE CORP CA 2.02,8.01,9.01 05/04/06 HESS CORP DE 1.01,5.03,9.01 05/03/06 HINES HORTICULTURE INC DE 1.01 05/01/06 HMS HOLDINGS CORP 2.02,9.01 05/04/06 HOMEBANC CORP 1.01,9.01 05/01/06 HOPFED BANCORP INC DE 2.02,9.01 05/05/06 HOUSTON AMERICAN ENERGY CORP DE 1.01,3.02 05/02/06 IBT BANCORP INC /MI/ MI 1.01,9.01 05/02/06 ICO INC TX 1.01,2.02,7.01,9.01 05/03/06 IHOP CORP DE 8.01,9.01 05/05/06 ILX RESORTS INC AZ 2.02,9.01 05/05/06 IMATION CORP DE 1.01 05/03/06 INDUS INTERNATIONAL INC DE 2.02,9.01 05/05/06 INERGY HOLDINGS, L.P. 2.02,7.01,9.01 05/04/06 INERGY L P DE 2.02,7.01,9.01 05/04/06 INFINEX VENTURES INC NV 5.02 05/03/06 INHIBITEX, INC. 2.02,9.01 05/05/06 INLAND REAL ESTATE CORP MD 2.02,7.01,9.01 03/31/06 Innovive Pharmaceuticals, Inc. DE 5.02 05/05/06 INSEQ CORP 3.02,5.03,9.01 05/05/06 INTERLINE BRANDS INC 2.02,9.01 05/04/06 INTERLINE BRANDS, INC./DE DE 2.02,9.01 05/04/06 INTERNATIONAL ALUMINUM CORP CA 2.02,9.01 05/04/06 INTERNATIONAL MICROCOMPUTER SOFTWARE CA 1.01,8.01,9.01 05/05/06 INTERNATIONAL SPORTS & MEDIA GROUP IN NV 1.01,3.02,5.02 04/28/06 INTERVOICE INC TX 1.01 05/03/06 INTEST CORP DE 2.02,9.01 05/03/06 INVESTORS FINANCIAL SERVICES CORP DE 8.01 05/29/01 IOMED INC UT 2.02,9.01 05/03/06 IPAYMENT INC DE 8.01,9.01 05/05/06 IPSCO INC 7.01,9.01 05/04/06 IRWIN FINANCIAL CORP IN 8.01,9.01 05/05/06 ISIS PHARMACEUTICALS INC DE 1.01,9.01 05/03/06 ITT EDUCATIONAL SERVICES INC DE 8.01 05/05/06 J2 GLOBAL COMMUNICATIONS INC DE 8.01 05/03/06 K-SEA TRANSPORTATION PARTNERS LP DE 5.03,9.01 05/01/06 KANSAS CITY SOUTHERN DE 1.01,8.01,9.01 05/01/06 Kearny Financial Corp. X1 2.02,9.01 05/04/06 KERYX BIOPHARMACEUTICALS INC DE 2.02 05/04/06 KILROY REALTY CORP MD 8.01,9.01 05/05/06 KLA TENCOR CORP DE 8.01,9.01 05/05/06 LAKES ENTERTAINMENT INC MN 7.01,9.01 05/03/06 LAKESIDE MORTGAGE FUND LLC CA 4.01,9.01 05/02/06 Language Line Holdings, Inc. 4.02 04/12/06 Language Line Holdings, Inc. 4.01 05/01/06 AMEND Language Line, Inc. 4.02 04/12/06 Language Line, Inc. 4.01 05/01/06 AMEND LARGE SCALE BIOLOGY CORP DE 8.01,9.01 05/02/06 LEAPFROG ENTERPRISES INC 1.01 03/22/06 LEXINGTON CORPORATE PROPERTIES TRUST MD 1.01,9.01 05/04/06 LHC Group, Inc 8.01,9.01 05/02/06 LIFE TIME FITNESS INC MN 1.01,9.01 05/01/06 LIFELINE THERAPEUTICS, INC. CO 7.01,9.01 05/04/06 LIFEWAY FOODS INC IL 1.01 04/28/06 LIQUIDITY SERVICES INC 7.01,9.01 05/04/06 LITFUNDING CORP NV 4.01,9.01 04/28/06 AMEND LITTELFUSE INC /DE DE 1.01,9.01 05/01/06 Live Nation, Inc. DE 2.02,9.01 05/05/06 Live Nation, Inc. DE 1.01,9.01 05/01/06 Live Nation, Inc. DE 1.01,9.01 05/01/06 LOJACK CORP MA 2.02,9.01 05/05/06 Long Beach Acceptance Corp. Auto Rece 8.01,9.01 05/04/06 LOUD TECHNOLOGIES INC WA 2.02,9.01 05/03/06 LOUDEYE CORP DE 1.01,9.01 04/28/06 AMEND LSB CORP 1.01,9.01 05/04/06 LUBRIZOL CORP OH 1.01,2.01,9.01 05/01/06 LUCENT TECHNOLOGIES INC DE 8.01,9.01 05/05/06 LUFKIN INDUSTRIES INC TX 3.03,9.01 05/03/06 M & F WORLDWIDE CORP DE 2.02,9.01 05/05/06 MADISON RIVER CAPITAL LLC DE 8.01,9.01 05/05/06 MANNKIND CORP 2.02,9.01 05/05/06 MARCHEX INC DE 1.01,2.01,3.02,9.01 05/05/06 MARINEMAX INC DE 4.02 05/02/06 MARTIN MIDSTREAM PARTNERS LP DE 7.01,9.01 05/05/06 MASTR Adjustable Rate Mortgages Trust DE 8.01,9.01 05/05/06 MATHSTAR INC MN 8.01,9.01 05/04/06 MAXICARE HEALTH PLANS INC DE 8.01,9.01 05/01/06 MAXIMUS INC VA 2.02,9.01 05/03/06 MCDATA CORP DE 2.02,7.01,9.01 05/05/06 MCMORAN EXPLORATION CO /DE/ DE 1.01,9.01 05/01/06 MEDAREX INC NJ 2.02,9.01 05/05/06 MEDCO HEALTH SOLUTIONS INC DE 2.02 05/05/06 MEDIACOM COMMUNICATIONS CORP DE 2.02,9.01 05/05/06 MEDICOR LTD DE 2.01,3.02,9.01 04/28/06 AMEND MEDIS TECHNOLOGIES LTD DE 1.01,9.01 05/01/06 MERCHANTS & MANUFACTURERS BANCORPORAT WI 2.02,9.01 05/05/06 MERRILL MERCHANTS BANCSHARES INC ME 5.02 05/05/06 MICROVISION INC WA 1.01,3.02,9.01 05/03/06 MILE MARKER INTERNATIONAL INC FL 2.02,9.01 05/05/06 MORGAN BEAUMONT, INC. NV 8.01 04/27/06 AMEND Morningstar, Inc. IL 7.01 05/05/06 Mosaic Nutraceuticals Corp. NV 8.01,9.01 05/04/06 MPOWER HOLDING CORP DE 8.01,9.01 05/05/06 MULTI LINK TELECOMMUNICATIONS INC CO 1.01,9.01 05/04/06 NANOGEN INC DE 2.01,2.03,3.02,9.01 05/01/06 NASHUA CORP MA 1.01,9.01 05/04/06 NATIONAL CONSUMER COOPERATIVE BANK /D DC 1.01,2.03,9.01 05/01/06 NATIONAL FUEL GAS CO NJ 2.02,9.01 03/31/06 NATIONAL HEALTH REALTY INC MD 5.02 05/05/06 NATURES SUNSHINE PRODUCTS INC UT 4.01 02/16/06 NAVISTAR INTERNATIONAL CORP DE 7.01 05/05/06 NBC CAPITAL CORP MS 8.01,9.01 05/04/06 NESTOR INC DE 1.01,5.02,9.01 05/01/06 NETFABRIC HOLDINGS, INC DE 5.02,8.01,9.01 05/05/06 NETSCOUT SYSTEMS INC DE 7.01 05/03/06 NEUSTAR INC 2.02,9.01 05/05/06 NEVADA GOLD & CASINOS INC NV 2.03,9.01 05/01/06 NEWCASTLE INVESTMENT CORP MD 8.01 05/02/06 NGP Capital Resources CO MD 2.02,9.01 05/05/06 NMHG HOLDING CO DE 2.03,9.01 05/01/06 NN INC DE 8.01,9.01 05/04/06 NOVASTAR FINANCIAL INC MD 2.02,9.01 05/04/06 NOVASTAR FINANCIAL INC MD 7.01,9.01 05/05/06 NOVASTAR FINANCIAL INC MD 7.01,9.01 05/05/06 NT HOLDING CORP. DE 1.01,9.01 05/01/06 NUVELO INC DE 2.02,9.01 05/05/06 NYMEX HOLDINGS INC DE 8.01,9.01 05/02/06 Oakmont Acquisition Corp. DE 4.01,9.01 05/01/06 AMEND OCCIDENTAL PETROLEUM CORP /DE/ DE 7.01 05/05/06 OM GROUP INC DE 1.01,9.01 05/01/06 OMI CORP/M I 1.01,9.01 04/01/06 OMNI ENERGY SERVICES CORP LA 5.02 05/01/06 OneTravel Holdings, Inc. DE 2.04 04/29/06 ORAGENICS INC FL 5.02,8.01,9.01 05/02/06 OYO GEOSPACE CORP DE 2.02,9.01 05/05/06 PAB BANKSHARES INC GA 2.02,9.01 05/05/06 PACIFIC CMA INC DE 1.01,3.02,9.01 05/02/06 PACKAGING DYNAMICS CORP DE 1.02,5.02 05/01/06 PAREXEL INTERNATIONAL CORP MA 3.01,9.01 05/01/06 PARK HILL CAPITAL I CORP NV 4.01,9.01 05/01/06 PARK OHIO HOLDINGS CORP OH 2.02,9.01 05/05/06 PARKERVISION INC FL 1.01,9.01 05/02/06 Pathogenics, Inc. 1.01,9.01 05/04/06 Patient Safety Technologies, Inc DE 1.01,2.03,9.01 05/01/06 PDL BIOPHARMA, INC. DE 8.01,9.01 05/05/06 PEAK INTERNATIONAL LTD D0 1.01,5.02,9.01 05/01/06 PENN VIRGINIA CORP VA 2.02,7.01,9.01 05/04/06 PENN VIRGINIA RESOURCE PARTNERS L P DE 2.02,7.01,9.01 05/04/06 PEOPLES BANCTRUST CO INC AL 5.02 05/02/06 PEOPLES ENERGY CORP IL 7.01,9.01 05/05/06 PEPCO HOLDINGS INC DE 2.02,9.01 05/05/06 PERFICIENT INC DE 2.02,9.01 05/03/06 PERMA FIX ENVIRONMENTAL SERVICES INC DE 5.02 05/04/06 PINNACLE ENTERTAINMENT INC DE 2.06 05/01/06 AMEND PIONEER COMPANIES INC DE 1.01,8.01,9.01 05/02/06 PLATO LEARNING INC DE 2.02,7.01,9.01 05/05/06 POWERWAVE TECHNOLOGIES INC DE 8.01,9.01 05/05/06 PPG INDUSTRIES INC PA 8.01,9.01 05/04/06 PRAECIS PHARMACEUTICALS INC DE 2.02,9.01 05/05/06 PREMIER FINANCIAL BANCORP INC KY 2.02,9.01 05/05/06 PREMIERWEST BANCORP OR 7.01,9.01 05/04/06 PRIME GROUP REALTY TRUST MD 2.02,9.01 03/31/06 PRO PHARMACEUTICALS INC NV 1.01,9.01 05/02/06 PRO-FAC COOPERATIVE INC 7.01,9.01 05/05/06 ProLink Holdings Corp. DE 1.01 05/01/06 ProLink Holdings Corp. DE 9.01 02/23/06 AMEND PROTECTIVE LIFE CORP DE 5.02 05/05/06 PS BUSINESS PARKS INC/CA CA 1.01,5.03,9.01 05/05/06 PUBLIC SERVICE ENTERPRISE GROUP INC NJ 7.01 05/05/06 PUBLIC STORAGE INC /CA CA 2.02,9.01 03/31/06 PUBLIC STORAGE INC /CA CA 2.02,9.01 03/31/06 AMEND PXRE GROUP LTD 7.01 05/03/06 PYRAMID BREWERIES INC WA 2.02,9.01 05/04/06 QUANTUM CORP /DE/ DE 1.01,9.01 05/02/06 QUEST OIL CORP NV 7.01 05/04/06 QUEST RESOURCE CORP NV 7.01 05/05/06 Red Sky Resources Inc. NV 5.02 05/02/06 REGAL ENTERTAINMENT GROUP DE 1.01,3.02,9.01 05/02/06 REGENERON PHARMACEUTICALS INC NY 2.02,9.01 05/03/06 REGENT COMMUNICATIONS INC DE 2.02,9.01 05/05/06 REHABCARE GROUP INC DE 5.03,9.01 05/03/06 REINSURANCE GROUP OF AMERICA INC MO 2.02,7.01 04/24/06 REIT AMERICAS, INC. MD 5.02 05/01/06 Republic Property Trust MD 1.01,1.02,2.03 05/01/06 RESPIRONICS INC DE 7.01 05/05/06 REXAHN PHARMACEUTICALS, INC. DE 1.01,5.02,9.01 05/01/06 ROSS STORES INC DE 1.01 05/05/06 RUDDICK CORP NC 2.02,9.01 05/04/06 RYERSON INC. DE 2.02,9.01 05/04/06 SAFECO CORP WA 8.01,9.01 05/03/06 SALOMON SMITH BARNEY ORION FUTURES FU 3.02 05/01/06 SAXON CAPITAL INC MD 1.01,2.03,9.01 05/05/06 SCIENTIFIC INDUSTRIES INC DE 8.01 05/05/06 SCORES HOLDING CO INC UT 1.02,9.01 04/24/06 SEABOARD CORP /DE/ DE 2.02,9.01 05/05/06 SELIGMAN QUALITY MUNICIPAL FUND INC MD 7.01,9.01 05/05/06 SELIGMAN SELECT MUNICIPAL FUND INC MD 7.01,9.01 05/05/06 SEMPRA ENERGY CA 2.03,5.02 05/03/06 SEROLOGICALS CORP DE 1.01,2.01,2.03,9.01 05/02/06 Shire plc 8.01,9.01 05/04/06 SHURGARD STORAGE CENTERS INC WA 7.01,9.01 05/05/06 SI INTERNATIONAL INC DE 1.02 05/03/06 SILVER STAR ENERGY INC 5.02 05/03/06 SMITH BARNEY POTOMAC FUTURES FUND LP 3.02 05/01/06 SMITH BARNEY WESTPORT FUTURES FUND LP 3.02 05/01/06 SONOCO PRODUCTS CO SC 1.01 05/03/06 SOUTH JERSEY INDUSTRIES INC NJ 2.02,9.01 03/31/06 SOUTHERN COPPER CORP/ DE 8.01,9.01 05/04/06 STAGE STORES INC NV 8.01,9.01 05/04/06 STANDARD MOTOR PRODUCTS INC NY 2.02,9.01 05/05/06 STERLING BANCORP NY 2.02,7.01,9.01 05/04/06 STERLING FINANCIAL CORP /PA/ PA 5.02,7.01 05/02/06 SUN NEW MEDIA INC. MN 4.01 05/01/06 SUNRISE TELECOM INC 1.01 05/05/06 SUPERIOR ENERGY SERVICES INC DE 8.01,9.01 05/05/06 SUPERIOR ESSEX INC DE 2.02,7.01,9.01 05/03/06 SUREWEST COMMUNICATIONS CA 2.02,9.01 05/05/06 SYNAGRO TECHNOLOGIES INC DE 8.01,9.01 05/01/06 SYNAGRO TECHNOLOGIES INC DE 2.02,9.01 05/03/06 TECHNITROL INC PA 1.01,5.02 05/01/06 TECHTEAM GLOBAL INC DE 2.02,7.01,9.01 05/04/06 TEREX CORP DE 2.02,9.01 05/04/06 TEREX CORP DE 2.02,9.01 05/05/06 TESORO CORP /NEW/ DE 5.02,9.01 05/03/06 TEXAS INSTRUMENTS INC DE 8.01,9.01 05/05/06 THAXTON GROUP INC SC 8.01,9.01 04/30/06 THQ INC DE 2.02,9.01 05/05/06 TOLL BROTHERS INC DE 2.02,9.01 05/05/06 TOR MINERALS INTERNATIONAL INC DE 2.02,9.01 05/04/06 TORBAY HOLDINGS INC DE 4.01,9.01 05/01/06 TRANSCOMMUNITY FINANCIAL CORP VA 2.02,9.01 05/05/06 TRICO MARINE SERVICES INC DE 7.01,9.01 05/04/06 TRIPOS INC UT 1.01,3.02,3.03,5.03,9.01 05/03/06 TRONOX INC DE 2.01,9.01 05/05/06 TRONOX INC DE 9.01 05/03/06 AMEND U-Store-It Trust MD 2.02,9.01 05/05/06 UCN INC DE 2.03,2.04,3.02,9.01 05/01/06 ULTRA PETROLEUM CORP 2.02,9.01 05/05/06 UNITED COMPONENTS INC DE 7.01,9.01 05/05/06 UNITED DOMINION REALTY TRUST INC MD 5.02 02/09/06 AMEND UNITED PARCEL SERVICE INC DE 1.01,9.01 05/01/06 UNITED STATIONERS INC DE 2.02,9.01 05/04/06 UNITED THERAPEUTICS CORP DE 8.01 05/05/06 Universal City Florida Holding Co. I FL 1.01,9.01 04/28/06 UNIVERSAL COMPRESSION HOLDINGS INC DE 1.01,9.01 05/01/06 Uphonia,Inc. DE 5.02,8.01,9.01 04/15/06 US WIRELESS ONLINE INC NV 5.02,9.01 05/04/06 US WIRELESS ONLINE INC NV 5.02,9.01 05/05/06 UTEK CORP 2.02,9.01 05/05/06 UTi WORLDWIDE INC 1.01 05/02/06 VARSITY GROUP INC 1.01 05/01/06 VERAMARK TECHNOLOGIES INC DE 5.02 05/01/06 VERILINK CORP DE 2.02,2.06,8.01 05/05/06 VERMONT PURE HOLDINGS LTD/DE DE 8.01 05/01/06 VIASYSTEMS INC DE 1.01,2.01,5.02,9.01 05/01/06 VIEWPOINT CORP DE 5.02 05/02/06 VILLAGEEDOCS INC CA 1.01,2.01,3.01,9.01 05/02/06 VIRAGE LOGIC CORP CA 5.02,9.01 05/03/06 VISANT CORP 2.02,9.01 05/05/06 VISANT HOLDING CORP 2.02,9.01 05/05/06 Vyteris Holdings (Nevada), Inc. NV 4.01 05/03/06 WACHOVIA ASSET SECURITIZATION INC 200 8.01,9.01 04/25/06 WACHOVIA ASSET SECURITIZATION INC AST 8.01,9.01 04/25/06 WALT DISNEY CO/ DE 1.01 05/05/06 WaMu Asset Acceptance Corp. DE 9.01 05/04/06 Warner Music Group Corp. DE 2.02,9.01 05/05/06 Washington Mutual Asset-Backed Certif 9.01 04/20/06 WASHINGTON POST CO DE 2.02,9.01 05/05/06 WEATHERFORD INTERNATIONAL LTD D0 1.01,9.01 05/02/06 WENDYS INTERNATIONAL INC OH 1.01 05/01/06 WESTERN PLAINS ENERGY LLC KS 8.01 04/18/06 WESTLAKE CHEMICAL CORP 2.02,9.01 05/05/06 WHEELING PITTSBURGH CORP /DE/ DE 8.01,9.01 05/05/06 WHITTIER ENERGY CORP NV 1.01,7.01,9.01 05/01/06 WHOLE LIVING INC NV 4.02,5.02 04/28/06 WILLOW GROVE BANCORP INC/NEW PA 2.02,9.01 05/04/06 WILSHIRE ENTERPRISES INC DE 8.01,9.01 05/04/06 WMS INDUSTRIES INC /DE/ DE 1.01,1.02,2.03,9.01 05/01/06 WMS INDUSTRIES INC /DE/ DE 2.02,9.01 05/02/06 WORLD WASTE TECHNOLOGIES INC CA 1.01,2.01,9.01 05/01/06 XCEL ENERGY INC MN 2.02,9.01 05/05/06 XM SATELLITE RADIO HOLDINGS INC DE 1.01,2.03,9.01 05/01/06 XM SATELLITE RADIO INC DE 1.01,2.03,9.01 05/01/06 ZANETT INC DE 2.01 05/01/06 ZIONS BANCORPORATION /UT/ UT 1.01,5.05 05/01/06