SEC NEWS DIGEST Issue 2006-129 July 6, 2006 COMMISSION ANNOUNCEMENTS COMMISSION MEETINGS Following is a schedule of Commission meetings, which will be conducted under provisions of the Government in the Sunshine Act. Meetings will be scheduled according to the requirements of agenda items under consideration. Open meetings will be held in the Auditorium, Room LL-002 at the Commission's headquarters building, 100 F Street, N.E., Washington, D.C. Visitors are welcome at all open meetings, insofar as space is available. Persons wishing to photograph or videotape Commission meetings must obtain permission in advance from the Secretary of the Commission. Persons wishing to tape record a Commission meeting should notify the Secretary's office 48 hours in advance of the meeting. Any member of the public who requires auxiliary aids such as a sign language interpreter or material on tape to attend a public meeting should contact Rochelle Franks, Office of Human Resources, to make arrangements. Ms. Franks can be reached at TTY number (202) 551-4106. In the event Ms. Franks cannot be reached, you may call the interpreter directly at (202) 551-4158. If you are calling from a non TTY number, please call the Relay Service at 1 866 377 8642. OPEN MEETING - WEDNESDAY, JULY 12, 2006 - 10:00 A.M. The subject matter of the open meeting scheduled for Wednesday, July 12, will be: 1. The Commission will consider whether to issue an interpretive release regarding client commission practices under Section 28(e) of the Securities Exchange Act of 1934. The interpretive release is designed to provide guidance to securities industry participants on money managers' use of client commission dollars to pay for "brokerage and research services" under Section 28(e). The interpretive release is subsequent to the Commission's issuance of proposed guidance and solicitation of public comment in Release No. 34-52635 (October 19, 2005), File No. S7-09-05. 2. The Commission will consider whether to propose amendments to Rule 203 of Regulation SHO under the Securities Exchange Act of 1934 to reduce the frequency that stock is not delivered after it is sold. The Commission also will consider whether to propose amendments to update the market decline limitation referenced in Rule 200(e)(3) of Regulation SHO. CLOSED MEETING - THURSDAY, JULY 13, 2006 - 1:00 P.M. The subject matter of the closed meeting scheduled for Thursday, July 13, will be: Formal orders of investigation; Institution and settlement of injunctive actions; Institution and settlement of administrative proceedings of an enforcement nature; Litigation matter; Resolution of litigation matters; and a Post-argument discussion. At times, changes in Commission priorities require alterations in the scheduling of meeting items. For further information and to ascertain what, if any, matters have been added, deleted or postponed, please contact: The Office of the Secretary at (202) 551-5400. ENFORCEMENT PROCEEDINGS IN THE MATTER OF CRAIG WAGGY On July 5, the Commission issued an Order Instituting Cease-and-Desist Proceedings, Making Findings, and Imposing a Cease-and-Desist Order Pursuant to Section 21C of the Securities Exchange Act of 1934 against Craig M. Waggy (Waggy). The Order finds that Waggy, a resident of Tulsa, Oklahoma, who was the Chief Financial Officer of TV Guide, Inc., the largest subsidiary of Gemstar-TV Guide International, Inc. (Gemstar) caused Gemstar's violations of the reporting and record- keeping provisions of Sections 13(a) and 13(b)(2)(A) of the Exchange Act, and Rules 12b-20, 13a-1, 13a-13, and 13b2-1 thereunder. Waggy consented to the issuance of the Order without admitting or denying the Commission's findings. Waggy also voluntarily agreed to pay a $25,000 civil penalty in a civil action in the Central District of California entitled SEC v. Yuen, et al., Case No. CV 03-4376 MRP. (Rel. 34-54099; AAE Rel. No. 2457; File No. 3-12356) COURT ENTERS DEFAULT JUDGMENT OF PERMANENT INJUNCTION AND OTHER RELIEF AGAINST DEFENDANTS FOCUS FINANCIAL ASSOCIATES, INC. AND FOCUS DEVELOPMENT CENTER, INC. The Commission announced that on Feb. 1, 2006, the Honorable K. Michael Moore, U.S. District Judge for the Southern District of Florida entered a default judgment of permanent injunction against Defendants Focus Financial Associates, Inc. and Focus Development Center, Inc. The Default Judgment enjoins Defendants against future violations of Section 17(a) of the Securities Act of 1933 and Section 10(b) of the Exchange Act of 1934 and Rule 10b-5 thereunder. In addition to injunctive relief, the Default Judgment provides for disgorgement of ill-gotten gains, prejudgment interest thereon and the imposition of civil penalties to be determined at a later date. The Commission alleged in its Complaint that Defendants made materially false and misleading statements and failed to disclose material information in connection with the sale of twelve-month notes in violation of the federal securities laws. [SEC v. Focus Financial Associates, Inc., et al., Case No. 05-21527-CIV-Moore/Garber (SDFL)] (LR-19753) SEC FILES FCPA CHARGES AGAINST FOUR FORMER SENIOR EMPLOYEES OF ABB LTD. SUBSIDIARIES The Commission announced today that it filed a civil injunctive action in the U.S. District Court for the District of Columbia charging four former employees of subsidiaries of ABB Ltd., with violating the anti- bribery provisions of the Foreign Corrupt Practices Act of 1977 (FCPA). ABB is a global provider of power and automation technologies headquartered in Zurich, Switzerland, and its American Depository Receipts are registered with the Commission and trade on the New York Stock Exchange. All four defendants agreed to settle the charges against them, without admitting or denying the allegations in the Commission's complaint. The Commission's complaint alleges that the four former employees -- John Samson, a former regional sales manager for West Africa, John G. A. Munro, a former senior vice president of operations, Ian N. Campbell, a former vice president of finance, and John H. Whelan, a former vice president of sales -- participated in a scheme by offering, approving, and/or paying bribes to Nigerian government officials in furtherance of ABB's bid to obtain a $180 million contract to provide equipment for an oil drilling project in Nigeria's offshore Bonga Oil Field. According to the complaint, as a result of the defendants' actions, during the period 1999 through 2001, ABB paid approximately $1 million in bribes to officials of National Petroleum Investment Management Services (NAPIMS), the Nigerian state-owned agency responsible for overseeing oil exploration and production in Nigeria. The Commission alleges that these illicit payments -- which took the form of both cash and gifts -- were intended to induce and reward NAPIMS officials for providing ABB with confidential competitor bid information, and securing favorable consideration of ABB's bid on the Bonga contract, which ultimately was awarded to ABB in early 2001. The Commission alleges that during the tender process for the Bonga contract in 2000, Samson, the regional sales manager for West Africa, negotiated to pay six NAPIMS officials a total of $800,000 in bribes. The Commission further alleges that Samson subsequently informed Munro and Campbell of the payments promised to the NAPIMS officials. According to the complaint, at the direction of a senior officer (now deceased) of ABB's Vetco Gray U.S. subsidiary, Munro instructed Campbell and Samson to arrange payment to the NAPIMS officials using a local consultant as a conduit. The complaint alleges that Campbell arranged to funnel $800,000 in bribes to the consultant under the cover of false invoices for consulting work. The complaint also alleges that Samson personally profited from this bribery scheme by obtaining $50,000 in kickbacks from one the NAPIMS officials who received illicit payments. In addition, the complaint alleges that between 1999 and 2001, Samson arranged for Whelan to provide cash and other gifts -- including lodging and meals -- to NAPIMS officials when they visited the United States. According to the complaint, these payments totaled more than $176,000. The Commission's complaint alleges that Samson, Munro, Campbell and Whelan each violated the anti-bribery provisions of the FCPA, codified as Section 30A of the Securities and Exchange Act of 1934 (Exchange Act), and the books and records and internal accounting control provisions of Exchange Act Section 13(b)(5) and Rule 13b2-1 thereunder. The complaint further alleges that each defendant aided and abetted ABB's books and records and internal accounting control violations of Exchange Act Sections 13(b)(2)(A) and 13(b)(2)(B). Without admitting or denying the allegations in the complaint, Samson, Munro, Campbell and Whelan consented to the entry of final judgments that (1) permanently enjoin each of them from future violations of these provisions, (2) order each to pay a civil monetary penalty ($50,000 as to Samson, and $40,000 each as to Munro, Campbell and Whelan), and (3) orders Samson to pay $64,675 in disgorgement and prejudgment interest. The Commission previously filed a settled enforcement action against ABB in connection with these and other illicit payments. See SEC v. ABB Ltd., Case No. 1:04CV1141 (D.D.C.)/Lit. Rel. 18775 (July 6, 2004). In that matter, without admitting or denying the allegations in the Commission's complaint, ABB consented to entry of a final judgment that provided for permanent injunctive relief, ordered ABB to pay $5.9 million in disgorgement and prejudgment interest, and ordered ABB to pay a $10.5 million civil penalty. [SEC v. John Samson, John G. A. Munro, Ian N. Campbell and John H. Whelan, Civil Action No. 06 CV 01217 (D.D.C.)] (LR-19754; AAE Rel. No. 2456) SEC SUES HYDROFLO, INC. AND ITS FORMER CEO, DENNIS MAST, FOR ISSUING FALSE PRESS RELEASES On July 5, the Commission charged HydroFlo, Inc. (HydroFlo) and its former CEO, Dennis Mast (Mast), with defrauding investors by making false and materially misleading statements about Hydroflo's water treatment business, contracts, and prospects in a series of press releases in 2005. Without admitting or denying the Commission's allegations, HydroFlo and Mast have consented to entry of injunctions against further violations of the antifraud provisions of the federal securities laws. Mast, of Apex, North Carolina, has also consented to entry of an order requiring him to pay a $100,000 civil penalty, barring him from serving as an officer or director of a public company, and barring him from participating in offerings of penny stock. The Commission's complaint, filed in the United States District Court for the Eastern District of North Carolina, Western Division, alleges that HydroFlo and Mast misled investors by (i) mischaracterizing an agreement involving a subsidiary's consignment customer as a guaranteed contract worth $210 million to HydroFlo; (ii) touting a positive stock analyst report as "independent" and "unbiased" without disclosing that HydroFlo had paid $19,500 for the analyst coverage; and (iii) repeatedly publishing false statements claiming that HyrdroFlo subsidiaries were providing filtration equipment and water purifying consulting services to government agencies engaged in Hurricane Katrina relief efforts when in fact the company had not shipped any products, nor provided any such services. All of these false press releases had the effect of increasing trading volume in, and the price of, HydroFlo's common stock. The complaint charges HydroFlo and Mast with engaging in transactions, acts, practices and courses of business in violation of Section 10(b) of Securities Exchange Act of 1934 (Exchange Act) and Rule 10b-5 thereunder. HydroFlo and Mast consented to the entry of permanent injunctions against future violations of Section 10(b) of the Exchange Act and Rule 10b-5 thereunder. Mast also consented to entry of an order requiring him to pay a $100,000 civil penalty under Section 21(d)(3) of the Exchange Act, permanently barring him from serving as an officer or director of a public company under Section 21(d)(2) of the Exchange Act, and barring him from participating in offerings of penny stock under Section 21(d)(6) of the Exchange Act. [SEC v. HydroFlo, Inc. and Dennis Mast, Civil Action No. 5:06-cv-270, USDC, EDNC, Western Division] (LR-19755) ADDITIONS AND CORRECTIONS A summary in the June 29th issue of the Digest entitled SEC CHARGES A SOUTHERN CALIFORNIA TECHNOLOGY COMPANY AND TWO OF ITS PRINCIPALS WITH SECURITIES FRAUD should have read as follows: SEC CHARGES A SOUTHERN CALIFORNIA TECHNOLOGY COMPANY AND TWO OF ITS PRINCIPALS WITH SECURITIES FRAUD The Commission today filed a complaint charging an Irvine, California technology company and two of its principals with committing fraud in violation of the federal securities laws in connection with a stock offering that raised nearly $1.8 million. Named as defendants in the complaint are AirTrac, Inc., its CEO, Clarence Friend, age 64, of Fountain Valley, California, and its principal salesman, Christopher Bryan, age unknown, of Santa Monica, California. The Commission's complaint alleges that, between January 2004 and April 2005, the defendants raised nearly $1.8 million from the sale of AirTrac stock to over 200 investors nationwide through unsolicited telephone calls. AirTrac purports to develop and market voice- activated technology that can access the Internet and check e-mail through cellular telephones and personal digital assistants. The complaint alleges that the defendants falsely claimed that they would use most of the investor funds to develop and market AirTrac's purported technology, with the remainder being spent on fundraising efforts and miscellaneous expenses. In reality, the defendants spent much less than they represented would be spent on the purported technology and much more than had been represented on fundraising efforts, including paying approximately $140,000 to Bryan. The complaint also alleges that Friend misappropriated approximately $270,000 for his own personal use, including lease payments on his luxury home. According to the complaint, the defendants falsely represented that AirTrac was on the verge of signing lucrative contracts with several large, well-known telecommunications firms when, in fact, AirTrac had had, at most, only preliminary discussions with these companies. Furthermore, the defendants falsely represented that AirTrac was preparing to conduct an initial public offering and had applied for listing its stock on a securities exchange. In fact, AirTrac had not taken the necessary steps to conduct an initial public offering and had not applied for listing with a securities exchange. The complaint, which was filed in the U.S. District Court for the Central District of California, alleges that AirTrac, Friend, and Bryan violated the securities registration and antifraud provisions of the federal securities laws, Sections 5(a), 5(c), and 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act) and Rule 10b-5 thereunder. The complaint further charges that Friend and Bryan violated the broker-dealer registration provision, Section 15(a) of the Exchange Act. The Commission seeks permanent injunctions, disgorgement with prejudgment interest, and civil penalties against each of the defendants. [SEC v. AirTrac, Inc., Clarence Friend, and Christopher Bryan, Case No. SACV 06 -582 JVS, RNBx (C.D. Cal.)] (LR-19741A) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change (SR-NYSEArca-2006-27) filed by NYSE Arca relating to Rule 10.1 (Disciplinary Jurisdiction) has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of July 10. (Rel. 34- 54080) APPROVAL OF PROPOSED RULE CHANGES The Commission approved a proposed rule change (SR-Amex-2006-42) and Amendment No. 1 thereto submitted by the American Stock Exchange relating to a retroactive suspension of transaction charges for specialist orders in the Nasdaq-100 Tracking StockŪ (QQQQ). Publication is expected in the Federal Register during the week of July 10. (Rel. 34-54094) The Commission approved a proposed rule change (SR CBOE-2006-38) and Amendment No. 1 thereto submitted by the Chicago Board Options Exchange regarding transfer of Designated Primary Market Maker appointments. Publication is expected in the Federal Register during the week of July 10. (Rel. 34-54097) 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: . S-8 Chino Commercial Bancorp, 14345 PIPELINE AVENUE, CHINO, CA, 91710, 909-393-8880 - 0 ($5,191,949.00) Equity, (File 333-135592 - Jul. 5) (BR. 07) S-8 PHARSIGHT CORP, 321 E. EVELYN AVENUE, 3RD FLOOR, MOUNTAIN VIEW, CA, 94041, 6503143800 - 785,630 ($1,084,170.00) Equity, (File 333-135593 - Jul. 5) (BR. 03C) S-8 CENTER FINANCIAL CORP, 3435 WILSHIRE BLVD, STE 700, LOS ANGELES, CA, 90010, 2132512222 - 0 ($77,424,966.00) Equity, (File 333-135594 - Jul. 5) (BR. 07A) S-8 IVANHOE MINES LTD, SUITE 654, 999 CANADA PLACE, VANCOUVER, A1, V6C 3E1, 604 688 5755 - 3,000,000 ($19,350,000.00) Equity, (File 333-135595 - Jul. 5) (BR. 04C) S-8 PEGASYSTEMS INC, 101 MAIN ST, CAMBRIDGE, MA, 02142-1590, 6173749600 - 500,000 ($3,165,000.00) Equity, (File 333-135596 - Jul. 5) (BR. 03B) S-8 AIDA PHARMACEUTICALS INC, 31 DINGJIANG RD, JIANGGAN DISTRICT, HANGZHOU, F4, 310016, 86-0571-85802712 - 2,500,000 ($2,850,000.00) Equity, (File 333-135597 - Jul. 5) (BR. 01B) S-8 CYBERSOURCE CORP, 1295 CHARLESTON ROAD, MOUNTAIN VIEW, CA, 94043, 4085569100 - 2,000,000 ($19,580,000.00) Equity, (File 333-135598 - Jul. 5) (BR. 03A) S-8 INTERTAPE POLYMER GROUP INC, 9999 CAVENDISH BOULEVARD, STE. 200, VILLE ST LAURENT, A8, H4M 2X5, 941-739-7500 - 732,877 ($4,976,234.83) Equity, (File 333-135599 - Jul. 5) (BR. 03A) SB-2 instaCare Corp., 2660 TOWNSGATE ROAD, SUITE 300, WESTLAKE VILLAGE, CA, 91361, 8054461973 - 1,119,222 ($358,151.04) Equity, (File 333-135601 - Jul. 5) (BR. 09A) S-3 CHESAPEAKE UTILITIES CORP, 909 SILVER LAKE BLVD, PO BOX 615, DOVER, DE, 19903-0615, 3027346799 - 0 ($40,000,000.00) Other, (File 333-135602 - Jul. 5) (BR. 02B) S-3 JONES SODA CO, 234 9TH AVE NORTH, SEATTLE, WA, 98109, 8006566050 - 0 ($28,531,581.00) Equity, (File 333-135603 - Jul. 5) (BR. 02C) S-8 REGIONS FINANCIAL CORP, 417 N 20TH ST, BIRMINGHAM, AL, 35203, 205-944-1300 - 20,000,000 ($658,000,000.00) Equity, (File 333-135604 - Jul. 5) (BR. 07A) S-3D Boardwalk Bancorp Inc, 201 SHORE ROAD, LINWOOD, NJ, 08221, 609-601-0600 - 500,000 ($8,275,000.00) Equity, (File 333-135605 - Jul. 5) (BR. 07) S-8 Boardwalk Bancorp Inc, 201 SHORE ROAD, LINWOOD, NJ, 08221, 609-601-0600 - 922,395 ($15,265,637.25) Equity, (File 333-135606 - Jul. 5) (BR. 07) S-8 Canyon Bancorp, 1711 EAST PALM CANYON DRIVE, PALM SPRINGS, CA, 92264, 760-325-4442 - 0 ($7,158,251.00) Other, (File 333-135607 - Jul. 5) (BR. ) S-4 HARTFORD FINANCIAL SERVICES GROUP INC/DE, HARTFORD PLZ, HARTFORD, CT, 06115, 8605475000 - 0 ($650,000,000.00) Non-Convertible Debt, (File 333-135608 - Jul. 5) (BR. 01B) S-8 VIROPRO INC, 8515 PLACE DEVONSHIRE, SUITE 207, MONTREAL, A8, H4P 2K1, (514) 731-5552 - 2,500,000 ($2,575,000.00) Equity, (File 333-135609 - Jul. 5) (BR. 02C) 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 ------------------------------------------------------------------------------------------------------- 8X8 INC /DE/ DE 8.01,9.01 07/05/06 Accredited Mortgage Loan Trust 2006-2 DE 1.01,9.01 06/29/06 ACE CASH EXPRESS INC/TX TX 1.02 06/29/06 ACTUATE CORP DE 7.01 06/29/06 ADELPHIA COMMUNICATIONS CORP DE 1.03,8.01,9.01 06/28/06 ADVOCAT INC DE 8.01,9.01 07/05/06 AGILE SOFTWARE CORP DE 2.01,9.01 06/30/06 AIMCO PROPERTIES LP DE 1.01,3.02,9.01 06/29/06 ALTIGEN COMMUNICATIONS INC 4.01,9.01 06/28/06 AMERICAN AIRLINES INC DE 7.01 07/05/06 AMERICAN ECOLOGY CORP DE 3.03 07/03/06 American Home Mortgage Investment Tru DE 2.01,8.01,9.01 06/30/06 AMERICAN INTERNATIONAL INDUSTRIES INC NV 4.01 06/29/06 AMEND AMERICAN SPECTRUM REALTY INC MD 8.01,9.01 07/05/06 AMERISOURCEBERGEN CORP DE 8.01 06/30/06 AMH Holdings, Inc. DE 1.01,5.02,8.01,9.01 07/01/06 AMR CORP DE 7.01 07/05/06 AMS HEALTH SCIENCES INC OK 1.01,9.01 07/05/06 ANDERSONS INC OH 1.01 06/30/06 APARTMENT INVESTMENT & MANAGEMENT CO MD 3.02,5.03,9.01 06/29/06 APPLIANCE RECYCLING CENTERS OF AMERIC MN 1.01,9.01 06/28/06 ARBITRON INC DE 1.01,9.01 07/03/06 ASSOCIATED MATERIALS INC DE 1.01,5.02,8.01,9.01 07/01/06 ATLANTIC COAST ENTERTAINMENT HOLDINGS NJ 8.01 07/05/06 ATMOSPHERIC GLOW TECHNOLOGIES INC DE 1.01,2.03 06/28/06 Aurora Oil & Gas CORP UT 5.03 07/05/06 BAYLAKE CORP WI 1.01,5.02 06/30/06 BAYOU CITY EXPLORATION, INC. NV 5.02,9.01 07/03/06 BEA SYSTEMS INC DE 1.01 06/30/06 BEARD CO /OK OK 2.04,8.01,9.01 07/03/06 Beere Financial Equity Corp 8.01 07/05/06 BIOLASE TECHNOLOGY INC DE 1.01 07/05/06 Boardwalk Pipeline Partners, LP DE 1.01,2.03,9.01 06/29/06 BORLAND SOFTWARE CORP DE 2.01,9.01 04/19/06 AMEND CALYPTE BIOMEDICAL CORP DE 5.02 05/02/06 AMEND CANADIAN DERIVATIVES CLEARING CORP A6 9.01 06/30/06 CANARGO ENERGY CORP DE 1.01,2.03,3.02,7.01,9.01 06/28/06 CAPITAL GROWTH SYSTEMS INC /FL/ FL 1.01,5.02,8.01,9.01 06/28/06 CARDINAL HEALTH INC OH 1.01,7.01,9.01 06/28/06 CAROLINA NATIONAL CORP SC 1.01 06/28/06 CARPENTER TECHNOLOGY CORP DE 1.01,5.02,9.01 07/05/06 CARRAMERICA REALTY CORP MD 1.01,3.03,8.01,9.01 06/30/06 Castle Brands Inc 1.01,9.01 07/01/06 CATALYTICA ENERGY SYSTEMS INC DE 1.01,9.01 06/30/06 CATUITY INC DE 9.01 09/01/05 AMEND CBS CORP DE 8.01 06/30/06 CCA INDUSTRIES INC DE 2.02 07/05/06 CENTURY CASINOS INC /CO/ DE 1.01,9.01 06/28/06 CHARTERMAC DE 1.01,9.01 06/28/06 CHEMOKINE THERAPEUTICS CORP DE 1.01,5.02 07/04/06 CHEVRON CORP DE 1.01 06/28/06 CHINA BIOPHARMACEUTICALS HOLDINGS INC DE 2.01,5.02,9.01 06/30/06 Clear Channel Outdoor Holdings, Inc. DE 8.01,9.01 07/01/06 CLEVELAND CLIFFS INC OH 8.01 06/30/06 CLIFTON SAVINGS BANCORP INC 8.01,9.01 07/05/06 CNL INCOME PROPERTIES INC MD 9.01 07/05/06 AMEND COINSTAR INC DE 1.01,9.01 06/28/06 COLLEGIATE PACIFIC INC DE 7.01,9.01 07/05/06 COMMUNITY SHORES BANK CORP MI 5.02,5.03,9.01 06/28/06 COMPUCREDIT CORP GA 1.01,9.01 06/30/06 CONTINENTAL AIRLINES INC /DE/ DE 8.01,9.01 07/05/06 CPI CORP DE 1.01,9.01 06/28/06 CRITICAL PATH INC CA 1.01,1.02,9.01 06/28/06 CROWN CASTLE INTERNATIONAL CORP DE 8.01 07/01/06 CRYO CELL INTERNATIONAL INC DE 1.01,9.01 06/28/06 CYPRESS SEMICONDUCTOR CORP /DE/ DE 1.01 06/30/06 De Beira Goldfields Inc. NV 4.01,9.01 07/05/06 AMEND DECODE GENETICS INC DE 7.01 06/29/06 DEERE & CO DE 7.01 07/05/06 DIAMOND OFFSHORE DRILLING INC DE 7.01,9.01 07/05/06 Digital Music Group, Inc. DE 1.01 06/30/06 Directed Electronics, Inc. FL 8.01 06/30/06 DOLLAR FINANCIAL CORP DE 1.01 06/28/06 DOLLAR FINANCIAL GROUP INC NY 1.01 06/28/06 DORAL FINANCIAL CORP PR 8.01,9.01 06/30/06 DRUGMAX INC NV 1.01,1.02,9.01 06/29/06 DSP GROUP INC /DE/ DE 1.01,9.01 07/02/06 ECC Capital CORP 1.01,9.01 06/28/06 ENERGY EXPLORATION TECHNOLOGIES / A0 4.01,9.01 06/23/06 AMEND ENPATH MEDICAL INC MN 5.02,9.01 07/05/06 ENTERPRISE FINANCIAL SERVICES CORP DE 3.02,7.01,9.01 07/05/06 EPIX Pharmaceuticals, Inc. 8.01,9.01 06/30/06 ESCALADE INC IN 1.01,9.01 07/05/06 EUROWEB INTERNATIONAL CORP DE 1.01,9.01 07/01/06 EVANS BOB FARMS INC DE 7.01,9.01 07/03/06 EXPLORATION CO OF DELAWARE INC DE 8.01,9.01 07/03/06 FBL FINANCIAL GROUP INC IA 5.02 06/28/06 Federal Home Loan Bank of Boston X1 2.03 06/29/06 Federal Home Loan Bank of Chicago X1 2.03 06/28/06 Federal Home Loan Bank of Cincinnati X1 2.03,9.01 06/28/06 Federal Home Loan Bank of Indianapoli X1 2.03,9.01 06/29/06 Federal Home Loan Bank of Seattle 2.03 07/05/06 FIRST COMMUNITY BANK CORP OF AMERICA FL 5.02,9.01 06/30/06 FIRST FEDERAL FINANCIAL SERVICES INC 8.01,9.01 06/30/06 FIRST HARTFORD CORP ME 4.02 07/05/06 FIRST MUTUAL BANCSHARES INC WA 5.03 07/03/06 Ford Credit Floorplan Master Owner Tr DE 1.01,9.01 06/28/06 Ford Credit Floorplan Master Owner Tr DE 1.01,9.01 06/28/06 FORD MOTOR CO DE 8.01,9.01 07/03/06 FORD MOTOR CREDIT CO DE 8.01,9.01 07/03/06 FORTUNE BRANDS INC DE 3.01 06/28/06 FPIC INSURANCE GROUP INC FL 7.01,9.01 07/05/06 FPL GROUP INC FL 3.03,5.03,9.01 06/30/06 FRANKLIN FINANCIAL SERVICES CORP /PA/ PA 2.01,5.02,9.01 07/01/06 FUSION TELECOMMUNICATIONS INTERNATION 8.01,9.01 07/05/06 GAMES INC DE 5.03,9.01 06/30/06 GAYLORD ENTERTAINMENT CO /DE DE 1.01,9.01 06/29/06 GENAERA CORP DE 8.01,9.01 06/30/06 GLOBAL INNOVATIVE SYSTEMS INC NV 2.01,3.02,9.01 06/29/06 GLOBAL POWER EQUIPMENT GROUP INC/ DE 1.01,2.03 06/28/06 GLOBAL SIGNAL INC DE 1.01,9.01 06/30/06 GOLDEN PATRIOT CORP NV 8.01,9.01 06/27/06 GRAN TIERRA ENERGY, INC. NV 3.02,9.01 06/29/06 Grande Communications Holdings, Inc. DE 1.01,9.01 06/28/06 GRANT PARK FUTURES FUND LIMITED PARTN IL 7.01 06/30/06 GREATBATCH, INC. DE 1.01 07/05/06 Green Mountain Capital Inc. 7.01,9.01 06/14/06 GREEN PLAINS RENEWABLE ENERGY, INC. IA 7.01,8.01,9.01 07/05/06 GROUP 1 AUTOMOTIVE INC DE 8.01,9.01 06/30/06 Halo Technology Holdings, Inc. NV 8.01,9.01 07/05/06 HARRIS & HARRIS GROUP INC /NY/ NY 8.01 07/05/06 HARTFORD LIFE INSURANCE CO CT 9.01 07/05/06 HEALTH MANAGEMENT ASSOCIATES INC DE 1.01,3.03,8.01,9.01 06/30/06 HELIX ENERGY SOLUTIONS GROUP INC MN 1.01,2.01,2.03,5.02, 07/01/06 7.01,8.01,9.01 HENRY JACK & ASSOCIATES INC DE 1.01 06/30/06 HERITAGE BANKSHARES INC /VA VA 1.01,3.02,9.01 06/30/06 Hill International, Inc. DE 2.01,2.02,3.02,3.03,5.01, 06/28/06 5.02,5.03,5.06,9.01 HOME EQUITY ASSET TRUST 2006-5 DE 8.01,9.01 07/05/06 HOOPER HOLMES INC NY 2.02 06/30/06 HOUSERAISING, INC. NC 1.01,1.02 06/28/06 Hughes Communications, Inc. DE 8.01,9.01 07/05/06 IKON OFFICE SOLUTIONS INC OH 1.01,9.01 06/28/06 INDYMAC BANCORP INC DE 1.01,7.01,9.01 07/01/06 INFE HUMAN RESOURCES INC NV 3.02,9.01 11/30/05 AMEND Inland American Real Estate Trust, In MD 1.01,9.01 06/28/06 INNOVATIVE CARD TECHNOLOGIES INC DE 2.01 07/05/06 INSMED INC VA 8.01,9.01 07/05/06 INTEL CORP DE 7.01 06/28/06 INTER TEL INC AZ 8.01 06/30/06 International Power Group, Ltd. DE 5.02 06/30/06 INTERNATIONAL RECTIFIER CORP /DE/ DE 8.01 06/28/06 INTERNATIONAL SMART SOURCING INC DE 1.01 06/29/06 INTERNATIONAL THOROUGHBRED BREEDERS I DE 8.01,9.01 07/04/06 INTERNATIONAL WIRE GROUP INC DE 1.01,2.03,9.01 06/28/06 IONATRON, INC. DE 5.02 07/05/06 IRON STAR DEVELOPMENT, INC. UT 2.01,3.02,9.01 06/29/06 IRVINE SENSORS CORP/DE/ DE 1.01,1.02,9.01 06/28/06 IRWIN FINANCIAL CORP IN 8.01 07/03/06 AMEND ISTAR FINANCIAL INC MD 1.01,2.03 06/28/06 iWorld Projects & Systems, Inc. NV 8.01 07/05/06 J P MORGAN CHASE & CO DE 8.01 07/03/06 J.P. Morgan Chase Commercial Mortgage DE 8.01,9.01 06/20/06 JOHNSON CONTROLS INC WI 1.01 06/30/06 JOURNAL COMMUNICATIONS INC 8.01,9.01 06/30/06 KENNAMETAL INC PA 2.05,9.01 06/29/06 KIWA BIO-TECH PRODUCTS GROUP CORP DE 1.01,2.03,3.02,9.01 06/29/06 LB-UBS COMMERCIAL MORTGAGE TRUST 2006 1.01 06/29/06 Lehman XS Trust Series 2006-10N DE 6.02 07/03/06 Lehman XS Trust Series 2006-GP2 DE 6.02 07/03/06 LIFE SCIENCES RESEARCH INC MD 1.02 06/30/06 MARKWEST ENERGY PARTNERS L P 8.01,9.01 06/29/06 MARVELL TECHNOLOGY GROUP LTD D0 8.01 07/03/06 MAXIMUS INC VA 8.01,9.01 07/03/06 MEDICSIGHT INC DE 3.02 07/05/06 MEDIMMUNE INC /DE DE 1.01,2.03,3.02,8.01,9.01 06/28/06 MEDISTEM LABORATORIES, INC. 5.02,9.01 07/03/06 MERCURY INTERACTIVE CORP DE 2.02,9.01 07/03/06 Meritage Homes CORP MD 1.01,2.03,9.01 06/30/06 MFA MORTGAGE INVESTMENTS MD 7.01,9.01 07/05/06 MGP INGREDIENTS INC KS 2.03,9.01 06/30/06 MILLENNIUM CELL INC DE 5.02,9.01 06/28/06 MILLENNIUM CELL INC DE 5.02,9.01 06/28/06 Morningstar, Inc. IL 8.01,9.01 07/02/06 MTM Technologies, Inc. NY 1.01,9.01 06/28/06 MULTIBAND CORP MN 1.01 07/01/06 MultiCell Technologies, Inc. DE 1.01,9.01 06/28/06 NATIONAL TECHNICAL SYSTEMS INC /CA/ CA 1.01,1.02,5.02 06/28/06 Navstar Media Holdings, Inc. NV 8.01,9.01 07/05/06 NCI, Inc. DE 1.01 07/01/06 NEENAH FOUNDRY CO WI 5.02 05/25/06 AMEND NETSCOUT SYSTEMS INC DE 2.02,9.01 07/05/06 NETSOL TECHNOLOGIES INC NV 2.01 06/30/06 NEW CENTURY BANCORP INC NC 1.01,8.01,9.01 06/29/06 NEW YORK MORTGAGE TRUST INC MD 7.01,9.01 06/05/06 NEXEN INC A0 5.02,8.01,9.01 07/05/06 NORTEL NETWORKS CORP 1.01 06/28/06 NORTEL NETWORKS LTD 1.01 06/28/06 NORTH FORK BANCORPORATION INC DE 8.01,9.01 06/27/06 NORTHEAST UTILITIES MA 1.02 06/29/06 NOVADEL PHARMA INC DE 5.03,8.01,9.01 07/05/06 NovaStar Mortgage Funding Trust, Seri DE 1.01,9.01 06/30/06 NTL INC DE 2.01 03/03/06 NTL INC DE 1.01 03/03/06 AMEND OCCIDENTAL PETROLEUM CORP /DE/ DE 8.01 07/05/06 OPENWAVE SYSTEMS INC DE 7.01 07/05/06 ORCHID CELLMARK INC 5.02,9.01 06/28/06 OSULLIVAN INDUSTRIES HOLDINGS INC DE 2.05,2.06 07/05/06 OTELCO INC. AL 1.01,2.01,2.03,9.01 07/03/06 OVERSTOCK.COM, INC UT 1.01,9.01 06/30/06 OWENS CORNING DE 8.01,9.01 06/30/06 OXFORD MEDIA, INC. NV 1.01,2.03,3.03,9.01 06/30/06 PEOPLES FINANCIAL SERVICES CORP/ PA 9.01 07/05/06 PEPSIAMERICAS INC/IL/ DE 8.01,9.01 07/03/06 PERFICIENT INC DE 1.01,2.03,7.01,9.01 06/29/06 PETROLEUM DEVELOPMENT CORP NV 8.01,9.01 07/03/06 PETROQUEST ENERGY INC DE 7.01,9.01 07/05/06 PHELPS DODGE CORP NY 8.01,9.01 07/05/06 PHHMC Series 2006-2 Trust DE 9.01 06/29/06 PIEDMONT NATURAL GAS CO INC NC 1.01,2.03,9.01 06/29/06 POLYCOM INC DE 1.01,9.01 06/30/06 POLYONE CORP 1.01,9.01 06/30/06 PRG SCHULTZ INTERNATIONAL INC GA 8.01 07/05/06 PRIVATEBANCORP INC DE 7.01 07/05/06 PROCERA NETWORKS INC NV 2.01,3.02,9.01 06/28/06 PROVIDENT BANKSHARES CORP MD 7.01,9.01 07/05/06 QUEST SOFTWARE INC CA 4.02,9.01 06/28/06 RADIO ONE INC DE 5.02,9.01 07/05/06 REGENT TECHNOLOGIES INC CO 8.01 06/27/06 RG America, Inc. NV 5.02,9.01 06/28/06 RG America, Inc. NV 1.01,3.02,9.01 06/30/06 ROCKY BRANDS, INC. OH 1.01,2.02,2.03,9.01 06/28/06 ROLLINS INC DE 8.01 07/05/06 SALIX PHARMACEUTICALS LTD 1.01,8.01,9.01 06/28/06 SALTON INC DE 3.01,9.01 07/05/06 SAVVIS, Inc. DE 1.01,3.02,9.01 06/30/06 SCANSOURCE INC SC 1.01,7.01,9.01 07/03/06 SEA BREEZE POWER CORP 8.01 06/27/05 Select Notes Trust LT 2004-1 DE 8.01,9.01 07/03/06 SERVICE CORPORATION INTERNATIONAL TX 1.01,5.02 06/30/06 Shire plc 8.01,9.01 07/04/06 SIGNATURE EYEWEAR INC CA 1.01 06/28/06 SKY FINANCIAL GROUP INC OH 8.01,9.01 06/30/06 SMITHTOWN BANCORP INC NY 8.01 07/03/06 SOMANETICS CORP MI 1.01,9.01 06/29/06 SONUS PHARMACEUTICALS INC DE 8.01 06/27/06 STAGE STORES INC NV 8.01,9.01 06/30/06 Stanadyne Holdings, Inc. DE 1.01,9.01 06/30/06 State National Bancshares, Inc. TX 8.01 06/28/06 STEINER LEISURE LTD C5 1.01 06/30/06 STOCKERYALE INC MA 1.01,1.02,2.03,3.02,9.01 06/28/06 SUNESIS PHARMACEUTICALS INC 5.02,9.01 06/29/06 SUNTERRA CORP MD 2.02,9.01 06/28/06 SVB FINANCIAL GROUP 1.01,9.01 06/29/06 TASER INTERNATIONAL INC 5.02,9.01 06/29/06 TAUBMAN CENTERS INC MI 5.03,8.01,9.01 06/30/06 TD BANKNORTH INC. DE 8.01,9.01 06/30/06 TECHNOLOGY RESEARCH CORP FL 8.01 06/28/06 TEKNOWLEDGE CORP DE 8.01 06/28/06 TELETECH HOLDINGS INC DE 2.01,9.01 06/30/06 TEMECULA VALLEY BANCORP INC CA 1.01,8.01,9.01 06/28/06 TEMPUR PEDIC INTERNATIONAL INC DE 1.01,9.01 06/28/06 TENGASCO INC TN 2.03 06/30/06 TERABEAM, INC. DE 5.02 06/28/06 TETON ENERGY CORP DE 5.02,8.01,9.01 06/28/06 THAXTON GROUP INC SC 5.01,8.01,9.01 06/23/06 THEATER XTREME ENTERTAINMENT GROUP, I FL 1.01,2.01,2.03,3.02,9.01 07/01/06 Tim Hortons Inc. DE 7.01,9.01 07/05/06 TRANSCOMMUNITY FINANCIAL CORP VA 5.02 06/28/06 TRIPLE-S MANAGEMENT CORP 8.01,9.01 07/05/06 TRUMP ENTERTAINMENT RESORTS, INC. DE 8.01 07/05/06 UC Hub Group Inc NV 1.01,2.01,2.03,3.02, 09/01/05 5.02,8.01,9.01 UNIFIRST CORP MA 8.01,9.01 07/05/06 UNIFY CORP DE 8.01,9.01 07/05/06 UNIONBANCAL CORP DE 1.01,9.01 07/01/06 UNISOURCE ENERGY CORP AZ 5.02 07/05/06 URSTADT BIDDLE PROPERTIES INC MD 8.01,9.01 06/30/06 US CONCRETE INC DE 1.01,2.01,2.03,7.01,9.01 06/29/06 VESTA INSURANCE GROUP INC DE 1.01,1.03,2.04,9.01 06/28/06 WASTE SERVICES, INC. A6 3.02,8.01,9.01 06/30/06 WCA WASTE CORP 1.01,1.02,2.03,7.01,9.01 06/28/06 WELLSTONE FILTERS INC /DE/ DE 8.01,9.01 07/05/06 WENDYS INTERNATIONAL INC OH 7.01,9.01 07/05/06 WESTLAND DEVELOPMENT CO INC NM 8.01 07/05/06 Wilber CORP 8.01,9.01 07/05/06 WIRELESS AGE COMMUNICATIONS INC NV 8.01 06/27/06 WNC Housing Tax Credit Fund VI, L.P., CA 8.01,9.01 05/17/06 WNC Housing Tax Credit Fund VI, L.P., CA 8.01,9.01 06/14/06 WNC Housing Tax Credit Fund VI, L.P., CA 8.01,9.01 06/15/06 WOODHEAD INDUSTRIES INC DE 1.01,8.01,9.01 06/30/06 WORLD GOLF LEAGUE INC DE 5.01,5.03,9.01 06/30/06 WPS RESOURCES CORP WI 2.01,9.01 07/01/06 XFONE INC NV 2.01,9.01 07/03/06 YADKIN VALLEY FINANCIAL CORP NC 8.01,9.01 07/05/06 Zumiez Inc 7.01,9.01 07/05/06