SEC NEWS DIGEST Issue 2006-237 December 11, 2006 ENFORCEMENT PROCEEDINGS SEC FILES SETTLED ENFORCEMENT ACTION AGAINST PNC FINANCIAL SERVICES GROUP, INC. EMPLOYEE, THOMAS GARBE On December 11, 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 Thomas F. Garbe. In the Order, the Commission found that Garbe was a cause of violations of reporting and recordkeeping provisions of the federal securities laws by The PNC Financial Services Group, Inc. (PNC). Without admitting or denying the Commission's findings, Garbe consented to the issuance of the Order. In the Order, the Commission found that in 2001, PNC endeavored to remove certain loans and venture capital investments from its financial statements by transferring them to certain special purpose entities, known as PAGIC entities, that were specially created by American International Group, Inc. (AIG) to receive these assets. For the second and third quarters of 2001, PNC filed financial statements with the Commission that did not consolidate the PAGIC entities. The Commission found that PNC's accounting with respect to the PAGIC entities was improper under generally accepted accounting principles (GAAP) and that, in filings with the Commission, PNC made materially inaccurate statements about its financial condition and performance, including, among other things, a material overstatement of its 2001 earnings. Accordingly, the Commission found that PNC violated, among other provisions, the reporting and recordkeeping provisions of the federal securities laws. The Commission further found that during 2001, Garbe was the head of PNC's Accounting Policy department, and, as such, had responsibility for ensuring that PNC's accounting for these PAGIC entities was in conformity with GAAP. Throughout the relevant period, Garbe received information that should have prompted him to inquire further to determine if certain features of the transactions made PNC's nonconsolidation of the entities improper under GAAP. Most significantly, the Commission found that Garbe failed to adequately inquire whether the fees paid to AIG reduced AIG's investments in the special purpose entities below the point at which nonconsolidation would be appropriate under GAAP. The Commission found that Garbe should have known that PNC's nonconsolidation of the PAGIC entities did not comply with GAAP. The Commission found that Garbe was a cause of PNC's violations of Sections 13(a) and 13(b)(2)(A) of the Exchange Act and Exchange Act Rules 12b-20 and 13a-13. The Commission ordered Garbe to cease and desist from causing any violations and any future violations of theses reporting and recordkeeping provisions of the federal securities laws. Also on December 11, 2006, the Commission issued a settled order against Michael S. Joseph for violations of auditor independence standards and his role in PNC's reporting and recordkeeping violations. For further information see In the Matter of Michael Joseph, CPA, Securities Act Release No. 33-8759, Securities Exchange Act Release No.34-54909, Accounting and Auditing Enforcement Release No. 2523, Administrative Proceeding No.3-12502. The Commission previously brought settled proceedings against both PNC and AIG related to their roles in these matters. For further information see In the Matter of The PNC Financial Services Group, Inc., Securities Act Release No. 8112, Exchange Act Release No. 46225 (July 18, 2002) and SEC v. American International Group, Inc., Lit. Rel. 18985 (filed Nov. 30, 2004). The Commission's investigation is ongoing. (Rels. 34-54906; AAE Rel. 2522; File No. 3-12501) SEC FILED SETTLED ENFORCEMENT ACTION, INCLUDING AUDITOR INDEPENDENCE CHARGES, AGAINST FORMER ERNST & YOUNG, LLP PARTNER, MICHAEL JOSEPH On December 11, the Commission issued an Order Instituting Public Administrative and Cease-and-Desist Proceedings Pursuant to Section 8A of the Securities Act of 1933, Section 21C of the Securities Exchange Act of 1934, and Rule 102(e) of the Commission's Rules of Practice, Making Findings, and Imposing Remedial Sanctions and a Cease-and- Desist Order against Michael S. Joseph. In the Order, the Commission found that Joseph violated auditor independence standards and was a cause of violations by The PNC Financial Services Group, Inc. (PNC) of antifraud, reporting, and recordkeeping provisions of the federal securities laws. Without admitting or denying the Commission's findings, Joseph consented to the issuance of the Order. In the Order, the Commission found that, throughout 2001, Joseph was a partner in the national office of Ernst & Young LLP (E&Y). During that year, Joseph helped develop and market an accounting product for one client, American International Group, Inc. (AIG), and also worked with an E&Y audit team to advise an audit client, PNC, on the accounting treatment for a version of that product that PNC purchased. The Commission found that Joseph should have known that PNC's accounting for the product, which involved a special purpose entity, did not conform with generally accepted accounting principles and would result in materially misleading filings by PNC. Joseph, therefore, was a cause of PNC's violation of certain antifraud, reporting and recordkeeping provisions of the federal securities laws. The Commission further found that by advising PNC, in connection with E&Y's work as PNC's auditor, on the appropriateness of the accounting for the product that he had helped AIG develop and market, Joseph compromised his and his firm's auditor independence required by generally accepted auditing standards and Regulation S-X of the Commission's rules and regulations. The Commission found that as a result of his violations of the auditor independence standards, Joseph engaged in improper professional conduct pursuant to Rule 102(e)(1)(ii) of the Commission's Rules of Practice. The Commission also found that Joseph was a cause of PNC's violations of Sections 13(a) and 13(b)(2)(A) of the Exchange Act, Exchange Act Rules 13a-13 and 12b-20, and Sections 17(a)(2) and 17(a)(3) of the Securities Act. The Commission ordered Joseph to cease and desist from violating or causing violations of the antifraud, reporting and recordkeeping provisions and denied Joseph the privilege of appearing or practicing before the Commission as an accountant, with a right to apply for reinstatement after three years. Also on December 11, the Commission issued a settled order against Thomas F. Garbe for his role in PNC's reporting and recordkeeping violations. For further information see In the Matter of Thomas F. Garbe, Securities Exchange Act Release No. 34-54906, Accounting and Auditing Enforcement Release No.2522, Administrative Proceeding No.3- 12501. The Commission previously brought settled proceedings against both PNC and AIG related to their roles in these matters. For further information see In the Matter of The PNC Financial Services Group, Inc., Securities Act Release No. 8112, Exchange Act Release No. 46225 (July 18, 2002) and SEC v. American International Group, Inc., Lit. Rel. 18985 (filed Nov. 30, 2004). The Commission's investigation is ongoing. (Rels. 33-8759; 34-54907; AAE Rel. 2523; File No. 3-12502) COMMISSION DISMISSES DENNIS PEARSON, JR.'S APPLICATION FOR REVIEW OF NASD ACTION The Commission has dismissed an application for review of NASD action filed by Dennis A. Pearson, Jr., the former chief executive officer of Intra Network Securities, Inc., a former NASD member. NASD barred Pearson based on his repeated failure to provide information requested in connection with an NASD investigation of a securities offering by Deltacom Network, Inc., for which Intra Network Securities acted as selling agent. In dismissing Pearson's appeal, the Commission rejected Pearson's contention that he had properly responded by forwarding the requested information to his attorney for delivery to NASD, noting that the attorney had, in fact, failed to forward the information to NASD. The Commission also held that Pearson had a duty to ensure that NASD's request was answered promptly by responding to the request himself or by diligently supervising any person to whom he delegated that responsibility. In assessing the sanction imposed by NASD, the Commission emphasized the critical importance to the self regulatory system of having members and their associated persons cooperate with NASD investigations, particularly since NASD lacks subpoena authority. (Rel. 34-54913; File No. 3-12229) SEC v. DOROTHY MAHLER, JOHN BRACEWELL, III AND PATRICIA JONES On December 1, the Honorable John T. Nixon, U. S. District Judge for the Middle District of Tennessee, entered a Final Judgment as to defendant John W. Bracewell III (Bracewell), restraining and enjoining him from future violations of Sections 10(b) and 13(b)(5) of the Securities Exchange Act of 1934 (Exchange Act), and from aiding and abetting violations of Sections 13(a) and 13(b)(2)(A) of the Exchange Act and Rules 10b-5, 12b-20, 13a-1 and 13b2-1 thereunder. Bracewell consented to the entry of the judgment without admitting or denying any of the allegations of the Commission's complaint. Further, the court ordered disgorgement and prejudgment interest against Bracewell in the respective amounts of $4,000 and $830.90. The complaint alleged that the defendants perpetrated a financial reporting fraud involving the financial statements of Genesco, Inc. (Genesco), a footwear and accessories company headquartered in Nashville, Tennessee. Dorothy L. Mahler, President of Genesco's Johnston & Murphy division, Bracewell, a division vice president, and Patricia L. Jones, the division's Director of Customer Care, caused Genesco to improperly recognize $2.8 million of sales revenue prior to the end of a quarter and in advance of a customer's requested shipping date. The defendants improperly recorded revenue in the quarter to meet sales targets for the quarter. This overstatement of sales and earnings was reflected on Genesco's financial statements included in its Form 10-K for fiscal year 2001. [SEC v. Dorothy L. Mahler, John W. Bracewell, III, and Patricia L. Jones, Civil Action No. 3:03-CV-1202 (MDTN)] (LR-19940) COURT ENTERS DEFAULT JUDGMENTS OF PERMANENT INJUNCTION AGAINST DEFENDANTS MELVIN WEBMAN AND LARRY WEBMAN The Commission announced that on Nov. 16, 2006, the Honorable Joan A. Lenard of the United States District Court for the Southern District of Florida entered default judgments of permanent injunction against Defendants Melvin Webman and Larry Webman. The Court found that the Webmans violated Sections 5(a), 5(c) and 17(a) of the Securities Act of 1933, Sections 10(b) and 15(a)(1) of the Securities Exchange Act of 1934, and Rule 10b-5 thereunder. In addition, the Webmans are barred from participating in penny stock offerings. The Court reserved jurisdiction to determine upon the Commission's motion the amount of disgorgement, prejudgment interest and civil penalties the Webmans are liable to pay. The complaint alleged that U.S. Gas & Electric, Inc., through the Webmans and others raised more than $6.8 million from investors in a series of unregistered offerings of securities. The defendants used a boiler room of telemarketers to offer and sell securities to investors throughout the United States, many of whom were senior citizens. The Commission's complaint alleged that the Webmans and others misrepresented to investors in two of the offerings that U.S. Gas would register an initial public offering and that its stock would trade publicly, which would result in generous returns for investors. In addition, they falsely represented to investors in three of the securities offerings that investors should expect to receive annual returns ranging from 25% to 50% for decades. Moreover, the Webmans and others, failed to disclose to investors that excessive commissions were being paid to the boiler room telemarketers out of the offering proceeds, and made misrepresentations to investors in one of the offerings regarding the amount of management fees that would be paid out. The Webmans also misappropriated money raised in one of the offerings and acted as unregistered brokers of securities. [SEC v. U.S. Gas & Electric, Inc., et al., Case No. 06-22440-CIV-LENARD (S.D. FL)] (LR-19941) INVESTMENT COMPANY ACT RELEASES HEALTHSHARES, INC., ET AL. An order has been issued on an application filed by HealthShares, Inc., et al. The order permits certain open-end management investment companies, whose series consist of the component securities of certain equity securities indexes, to issue shares of limited redeemability that would trade in the secondary market at negotiated prices. The order also allows dealers to sell such shares to secondary market purchasers unaccompanied by a prospectus when the Securities Act of 1933 does not require prospectus delivery and permits certain affiliated persons of the series to deposit securities into and receive securities from the series. (Rel. IC-27594 - December 7) SELF-REGULATORY ORGANIZATIONS ACCELERATED APPROVAL OF PROPOSED RULE CHANGE A proposed rule change (SR-NASD-2006-128) has been filed by the National Association of Securities Dealers to establish a May 31, 2007, effective date for previously approved amendments to NASD Rule 2340 regarding customer account statements, and has been granted accelerated approval under Section 19(b)(2) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of December 11. (Rel. 34-54872) APPROVAL OF PROPOSED RULE CHANGES The Commission approved a proposed rule change filed by the Fixed Income Clearing Corporation (SR-FICC-2006-12) that will amend FICC's Government Securities Division's and Mortgage Backed Securities Division's rules relating to members' or applicants' financial responsibility, operational capability, and insolvency, and FICC ceasing to act for members. Publication is expected in the Federal Register during the week of December 11. (Rel. 34-54879) The Commission approved a proposed rule change filed by the Fixed Income Clearing Corporation (SR-FICC-2006-11) under Section 19(b)(1) of the Securities Exchange Act that will add new rules to FICC's Mortgage Backed Securities Division Rulebook to establish new reporting processes to support the bilateral comparison of pool details associated with specified pool trades. Publication is expected in the Federal Register during the week of December 11. (Rel. 34- 54899) PROPOSED RULE CHANGES The Philadelphia Stock Exchange filed a proposed rule change and Amendments No. 1 and 2 thereto (SR-Phlx-2006-59) relating to an amendment to a Philadelphia Board of Trade Market Data Distribution Network fee. Publication is expected in the Federal Register during the week of December 11. (Rel. 34-54890) The National Securities Clearing Corporation filed a proposed rule change (SR-NSCC-2006-12) to amend NSCC's rules to streamline the processing of continuous net settlement buy-ins of municipal securities. Publication is expected in the Federal Register during the week of December 11. (Rel. 34-54900) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE The Depository Trust Company filed a proposed rule change (SR-DTC- 2006-13), which became effective upon filing, to clarify DTC's deposit service procedures with regard to OFAC regulations. Publication is expected in the Federal Register during the week of December 11. (Rel. 34-54902) 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 100 F Street, N.E., Washington, D.C. 20549-1090 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . S-8 Emergent BioSolutions Inc., 300 PROFESSIONAL DRIVE, SUITE 250, GAITHERSBURG, MD, 20879, (301) 944-0290 - 0 ($59,014,241.05) Equity, (File 333-139190 - Dec. 8) (BR. 01B) S-8 China Finance Online Co. LTD, 9TH FLOOR OF TOWER C, CORPORATE SQUARE,, NO. 35 FINANCIAL STREET, XICHENG DISTRIC, BEIJING, F4, 100032, (86-10) 58325288 - 5,000,000 ($4,280,000.00) ADRs/ADSs, (File 333-139192 - Dec. 8) (BR. 08C) F-3ASR GOVERNOR & CO OF THE BANK OF IRELAND, LOWER BAGGOT ST, DUBLIN 2 IRELAND, L2, 00000, 35316043402 - 0 ($0.00) Non-Convertible Debt, (File 333-139194 - Dec. 8) (BR. 07B) S-4 ANGIODYNAMICS INC, 603 QUEENSBURY AVE, QUEENSBURY, NY, 12804, 5187981215 - 0 ($199,460,289.60) Equity, (File 333-139195 - Dec. 8) (BR. 10A) S-8 Opexa Therapeutics, Inc., 2635 N. CRESCENT RIDGE DRIVE, THE WOODLANDS, TX, 77381, (281) 272-9331 - 1,200,000 ($6,912,000.00) Equity, (File 333-139196 - Dec. 8) (BR. 01B) S-8 LIFE SCIENCES RESEARCH INC, P. O. BOX 2360, METTLERS ROAD, EAST MILLSTONE, NJ, 08875, 732-649-9961 - 933,226 ($8,865,647.00) Equity, (File 333-139199 - Dec. 8) (BR. 01B) S-8 SIX FLAGS INC, 11501 NE EXPWY, OKLAHOMA CITY, OK, 73131, 4054752500 - 500,000 ($2,845,000.00) Equity, (File 333-139200 - Dec. 8) (BR. 05C) S-8 INDYMAC BANCORP INC, 888 EAST WALNUT STREET, PASADENA, CA, 91101-7211, 8006692300 - 0 ($45,760,000.00) Equity, 0 ($50,000,000.00) Other, (File 333-139201 - Dec. 8) (BR. 07B) S-8 ITC DELTACOM INC, 1791 O G SKINNER DRIVE, WEST POINT, GA, 31833, 706-385-8000 - 0 ($1,407,120.00) Equity, (File 333-139202 - Dec. 8) (BR. 11C) S-1 BioFuel Energy Corp., 1625 BROADWAY, SUITE 2400, DENVER, CO, 80202, 303-592-8110 - 0 ($300,000,000.00) Equity, (File 333-139203 - Dec. 8) (BR. ) F-3 DryShips Inc., 80 KIFISSIAS AVENUE, AMAROUSSION, J3, 15125, 011-30-210-809-0570 - 15,890,097 ($255,194,958.00) Equity, (File 333-139204 - Dec. 8) (BR. 05B) S-3 ART TECHNOLOGY GROUP INC, 25 FIRST STREET, CAMBRIDGE, MA, 02141, 6173861000 - 14,915,567 ($34,156,648.43) Equity, (File 333-139205 - Dec. 8) (BR. 03C) S-3 B&G Foods, Inc., FOUR GATEHALL DRIVE, SUITE 110, PARSIPPANY, NJ, 07034, 9734016500 - 0 ($200,000,000.00) Other, (File 333-139206 - Dec. 8) (BR. 04C) S-8 instaCare Corp., 2660 TOWNSGATE ROAD, SUITE 300, WESTLAKE VILLAGE, CA, 91361, 8054461973 - 1,500,000 ($495,000.00) Equity, (File 333-139207 - Dec. 8) (BR. 09A) S-8 CONNS INC, 3295 COLLEGE STREEET, BEAUMONT, TX, 77701, 4098321696 - 1,600,000 ($34,392,000.00) Other, (File 333-139208 - Dec. 8) (BR. 02B) SB-2 Search By Headlines.com Inc., 106-1310 56 STREET, DELTA, A1, V4L 2A4, 604-943-0174 - 6,010,000 ($3,005,000.00) Equity, (File 333-139209 - Dec. 8) (BR. ) S-8 IRONCLAD PERFORMANCE WEAR CORP, 1111 EAST EL SEGUNDO BLVD., EL SEGUNDO, CA, 91045, 310-577-5820 - 2,584,000 ($1,770,040.00) Equity, (File 333-139210 - Dec. 8) (BR. 02A) S-8 ExlService Holdings, Inc., 350 PARK AVENUE, 10TH FLOOR, NEW YORK, X1, 10022, (212) 872-1415 - 0 ($66,609,607.00) Equity, (File 333-139211 - Dec. 8) (BR. 08C) S-8 TECHLABS INC, 8905 KINGSTON PIKE, SUITE 307, KNOXVILLE, TN, 37923, 215-243-8044 - 2,080,000 ($436,800.00) Equity, (File 333-139212 - Dec. 8) (BR. 11C) S-8 R H DONNELLEY CORP, 1001 WINSTEAD DRIVE, CARY, NC, 27513, 9198046000 - 0 ($10,000,000.00) Other, (File 333-139213 - Dec. 8) (BR. 11B) S-8 SIRIUS SATELLITE RADIO INC, 1221 AVENUE OF THE AMERICAS, 36TH FLOOR, NEW YORK, NY, 10020, 2128995000 - 40,000,000 ($157,200,000.00) Equity, (File 333-139214 - Dec. 8) (BR. 11B) S-4 CITY NATIONAL CORP, 400 N ROXBURY DR, BEVERLY HILLS, CA, 90210, 3108886000 - 0 ($81,941,488.00) Equity, (File 333-139215 - Dec. 8) (BR. 07A) SB-2 OXIS INTERNATIONAL INC, 323 VINTAGE PARK DRIVE, SUITE B, FOSTER CITY, CA, 94404, 6502122568 - 19,362,857 ($6,123,504.00) Equity, (File 333-139216 - Dec. 8) (BR. 01B) S-3 ACADIA PHARMACEUTICALS INC, 3911 SORRENTO VALLEY BLVD, SAN DIEGO, CA, 92121, 858-558-2871 - 0 ($100,000,000.00) Equity, (File 333-139217 - Dec. 8) (BR. 01B) S-3 LEAR CORP, 21557 TELEGRAPH ROAD, SOUTHFIELD, MI, 48034, 2484471500 - 0 ($357,449,332.00) Equity, (File 333-139218 - Dec. 8) (BR. 06C) S-8 PIONEER COMPANIES INC, 700 LOUISIANA, STE 4200, HOUSTON, TX, 77002, 7132253831 - 1,000,000 ($28,840,000.00) Equity, (File 333-139219 - Dec. 8) (BR. 06C) SB-2 Good Earth Land Sales CO, 200 CENTRAL AVENUE, SUITE 2200, ST. PETERSBURG, FL, 33701, 727-656-3092 - 1,318,000 ($13,180.00) Equity, (File 333-139220 - Dec. 8) (BR. ) S-4 Dynegy Acquisition, Inc., 1000 LOUISIANA STREET, SUITE 5800, HOUSTON, TX, 77002, (713) 507-6400 - 0 ($3,464,753,395.00) Equity, (File 333-139221 - Dec. 8) (BR. ) S-4 STERLING FINANCIAL CORP /WA/, 111 N WALL ST, SPOKANE, WA, 99201, 509-354-8165 - 9,434,960 ($347,862,867.00) Equity, (File 333-139222 - Dec. 8) (BR. 07A) S-4 LEAR CORP, 21557 TELEGRAPH ROAD, SOUTHFIELD, MI, 48034, 2484471500 - 0 ($900,000,000.00) Non-Convertible Debt, (File 333-139223 - Dec. 8) (BR. 06C) S-3 FOCUS ENHANCEMENTS INC, 1370 DELL AVE, CAMPBELL, CA, 95008, 4088668300 - 0 ($45,000,000.00) Other, (File 333-139224 - Dec. 8) (BR. 03C) S-8 FOCUS ENHANCEMENTS INC, 1370 DELL AVE, CAMPBELL, CA, 95008, 4088668300 - 0 ($3,525,000.00) Equity, (File 333-139225 - Dec. 8) (BR. 03C) 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 100 F Street, N.E., Washington, D.C. 20549-1090 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 CONTACTS INC DE 1.01,2.03,9.01 12/04/06 ABIOMED INC DE 5.02 12/07/06 ACCESS PHARMACEUTICALS INC DE 1.01,3.02 12/08/06 ACORDA THERAPEUTICS INC 8.01,9.01 12/07/06 ADA-ES INC CO 8.01,9.01 12/06/06 ADAPTEC INC DE 3.03 12/05/06 ADVANCED MAGNETICS INC DE 8.01,9.01 12/07/06 Aerobic Creations, Inc. NV 4.01,9.01 11/08/06 AMEND AFFORDABLE RESIDENTIAL COMMUNITIES IN MD 8.01,9.01 12/08/06 AFG INVESTMENT TRUST C DE 2.01,8.01,9.01 12/06/06 AFG INVESTMENT TRUST D DE 2.01,8.01,9.01 12/06/06 AIRTRAN HOLDINGS INC NV 7.01,9.01 12/07/06 ALFACELL CORP DE 3.02 12/04/06 ALLIANCE FIBER OPTIC PRODUCTS INC CA 8.01 12/08/06 ALLIED CAPITAL CORP MD 1.01,2.03 12/08/06 ALLIED WORLD ASSURANCE CO HOLDINGS LT 7.01,9.01 12/08/06 Alternative Loan Trust 2006-40T1 9.01 11/29/06 AMBAC FINANCIAL GROUP INC DE 5.02 12/04/06 AMERICAN AMMUNITION INC/FL NV 4.02,9.01 11/20/06 AMEND AMERICAN REAL ESTATE PARTNERS L P DE 1.01,8.01,9.01 12/07/06 AMERICAN TECHNOLOGY CORP /DE/ DE 8.01,9.01 12/08/06 AMERIGAS PARTNERS LP DE 5.02 12/04/06 ANGIODYNAMICS INC DE 1.01,9.01 12/07/06 APAC CUSTOMER SERVICE INC IL 1.01,7.01,9.01 12/05/06 Apple REIT Seven, Inc. VA 1.02 12/04/06 APPLEBEES INTERNATIONAL INC DE 7.01,9.01 12/07/06 ARENA PHARMACEUTICALS INC DE 8.01,9.01 12/08/06 ARRHYTHMIA RESEARCH TECHNOLOGY INC /D DE 5.02 12/08/06 ASBURY AUTOMOTIVE GROUP INC DE 7.01 12/05/06 ASHFORD HOSPITALITY TRUST INC MD 7.01,9.01 12/07/06 ATHEROGENICS INC GA 5.03,8.01,9.01 12/05/06 AURIGA LABORATORIES, INC. DE 1.01,9.01 09/28/06 AMEND AVALON ENERGY CORP. NV 4.01,9.01 12/08/06 AVATAR HOLDINGS INC DE 2.03 12/04/06 BALDWIN TECHNOLOGY CO INC DE 5.02,9.01 12/05/06 Banc of America Funding 2006-7 Trust DE 9.01 12/08/06 AMEND BANCFIRST CORP /OK/ OK 7.01 12/08/06 BASIC EARTH SCIENCE SYSTEMS INC DE 5.02,8.01,9.01 12/06/06 BECKMAN COULTER INC DE 8.01,9.01 12/07/06 BELDEN CDT INC. DE 1.01,3.03,9.01 12/08/06 BELL MICROPRODUCTS INC CA 7.01,9.01 12/07/06 Bio-Matrix Scientific Group, Inc. DE 1.01,3.02 12/05/06 BIOPHAN TECHNOLOGIES INC NV 1.01,9.01 12/04/06 BIOPURE CORP DE 8.01,9.01 12/07/06 BIOSITE INC DE 8.01 12/07/06 BIOSPECIFICS TECHNOLOGIES CORP DE 5.02,5.03,5.05 12/04/06 BIRCH BRANCH INC CO 2.01,5.01,5.02,8.01,9.01 12/06/06 BOSTON LIFE SCIENCES INC /DE DE 1.01,9.01 12/07/06 BRAZAURO RESOURCES CORP 8.01 12/04/06 BRINKER INTERNATIONAL INC DE 5.02,9.01 12/07/06 Bristow Group Inc DE 8.01,9.01 11/30/06 BRUSH ENGINEERED MATERIALS INC 5.02 12/04/06 BUCA INC /MN MN 5.02,9.01 12/04/06 BURLINGTON NORTHERN SANTA FE CORP DE 5.03,9.01 12/07/06 C-BASS Mortgage Loan Asset-Backed Cer DE 8.01,9.01 12/07/06 CALIFORNIA NEWS TECH NV 1.01,9.01 10/30/06 CALPINE CORP DE 8.01,9.01 12/04/06 Calpine Generating Company, LLC DE 8.01,9.01 12/04/06 CANARGO ENERGY CORP DE 7.01,9.01 12/04/06 CANTEL MEDICAL CORP DE 2.02,9.01 12/07/06 CASEYS GENERAL STORES INC IA 2.02,9.01 12/07/06 CATALINA MARKETING CORP/DE DE 7.01,9.01 12/08/06 CELGENE CORP /DE/ DE 5.02,9.01 12/06/06 CERAGENIX PHARMACEUTICALS, INC. DE 3.02,9.01 12/06/06 CHEROKEE INC DE 2.02,9.01 12/07/06 CHL Mortgage Pass-Through Trust 2006- 8.01,9.01 11/29/06 CIGNA CORP DE 7.01 12/08/06 CITADEL SECURITY SOFTWARE INC DE 1.01,2.01,2.04,2.05, 12/04/06 3.03,8.01,9.01 CITIZENS FIRST CORP KY 5.02 12/04/06 CITIZENS INC CO 1.01,2.03,9.01 12/08/06 CITY NETWORK INC NV 3.01 12/05/06 Claron Ventures Inc NV 5.02,8.01,9.01 12/06/06 CLYVIA INC NV 3.02,9.01 12/06/06 COACHMEN INDUSTRIES INC IN 8.01 12/08/06 COCA COLA CO DE 5.02 12/07/06 Coley Pharmaceutical Group, Inc. DE 1.01,9.01 12/08/06 COLOMBIA GOLDFIELDS LTD 5.02 12/01/06 COLOMBIA GOLDFIELDS LTD 8.01,9.01 09/25/06 AMEND COMMONWEALTH TELEPHONE ENTERPRISES IN PA 8.01,9.01 12/08/06 Complete Production Services, Inc. DE 1.01,2.03,8.01,9.01 12/06/06 CONCENTRA OPERATING CORP NV 5.02 12/07/06 CONSOLIDATED CAPITAL PROPERTIES IV CA 1.01,9.01 12/04/06 CONSOLIDATED WATER CO LTD E6 1.01,8.01,9.01 12/07/06 CorTS(R) Trust III For Verizon Global DE 8.01,9.01 12/01/06 Crawford Lake Mining Inc. NV 8.01,9.01 12/06/06 CREDENCE SYSTEMS CORP DE 5.02 12/04/06 CREDENCE SYSTEMS CORP DE 5.02 12/04/06 AMEND CRESTED CORP CO 1.01 12/07/06 CROWN CASTLE INTERNATIONAL CORP DE 7.01 12/07/06 CT HOLDINGS ENTERPRISES INC DE 1.01,9.01 12/04/06 CTS CORP IN 5.02,9.01 12/08/06 CWABS Asset-Backed Certificates Trust DE 9.01 11/08/06 DAHUA INC DE 4.02 12/07/06 DEBT RESOLVE INC DE 5.02 12/04/06 DELTA PETROLEUM CORP/CO CO 5.02,9.01 12/04/06 DENDREON CORP DE 5.02 12/06/06 DENIM APPAREL GROUP INC NV 5.02 12/08/06 DERMA SCIENCES, INC. PA 4.01,9.01 12/05/06 DigitalFX International Inc FL 7.01,9.01 12/04/06 Directed Electronics, Inc. FL 9.01 09/22/06 AMEND DIVX INC 1.01 12/07/06 DOE RUN RESOURCES CORP NY 8.01,9.01 12/05/06 Dollarama Group L.P. A8 7.01,9.01 12/08/06 DOW JONES & CO INC DE 2.01,9.01 12/05/06 Duke Energy CORP DE 8.01,9.01 12/08/06 DUSA PHARMACEUTICALS INC NJ 8.01,9.01 12/08/06 EDGEWATER TECHNOLOGY INC/DE/ DE 8.01 12/06/06 ELECTRONIC CONTROL SECURITY INC NJ 1.01,9.01 12/07/06 ENCYSIVE PHARMACEUTICALS INC DE 8.01 12/07/06 ERHC Energy Inc CO 7.01,9.01 12/07/06 ERIE INDEMNITY CO PA 8.01,9.01 12/08/06 Eternal Energy Corp. 1.01,9.01 12/04/06 Ethos Environmental, Inc. NV 1.01,5.02,9.01 12/04/06 EXELON CORP PA 8.01,9.01 12/06/06 EXELON CORP PA 8.01 12/06/06 FACTORY CARD & PARTY OUTLET CORP DE 1.01,9.01 12/05/06 FAVRILLE INC DE 7.01,9.01 12/08/06 FIFTH THIRD BANCORP OH 1.01,9.01 12/04/06 FIRST AMERICAN CAPITAL CORP /KS KS 1.01,3.02,5.02,9.01 12/08/06 FIRST HARTFORD CORP ME 2.03 12/01/06 AMEND FIRST KEYSTONE FINANCIAL INC 1.01,9.01 12/04/06 FOAMEX INTERNATIONAL INC DE 5.02,9.01 12/06/06 FOREST CITY ENTERPRISES INC OH 2.02,9.01 12/07/06 FOREST CITY ENTERPRISES INC OH 2.02,9.01 12/07/06 FORGENT NETWORKS INC DE 9.01 12/08/06 FORTUNE BRANDS INC DE 5.02,9.01 12/06/06 FREMONT GENERAL CORP NV 7.01 12/08/06 GALLAGHER ARTHUR J & CO DE 1.01,8.01,9.01 12/07/06 GENERAL DEVICES INC DE 5.02 12/08/06 GENERAL DYNAMICS CORP DE 5.03,9.01 12/06/06 GENERAL ENVIRONMENTAL MANAGEMENT, INC NV 1.01 11/29/06 GENERAL MOTORS CORP DE 5.02,9.01 12/08/06 GENTA INC DE/ DE 8.01,9.01 12/08/06 GENWORTH FINANCIAL INC DE 8.01 12/08/06 GENZYME CORP MA 5.02,9.01 12/04/06 GETTING READY CORP 3.02,5.01,9.01 12/04/06 GIBBS CONSTRUCTION INC TX 1.03,5.01 08/15/06 GILEAD SCIENCES INC DE 8.01 12/07/06 GLOBAL CROSSING LTD 2.02,7.01,9.01 12/08/06 GLOBAL GREEN SOLUTIONS INC. WA 5.02 12/07/06 GLOBALSCAPE INC DE 9.01 12/07/06 AMEND GNC CORP DE 5.02,9.01 12/04/06 GOLD RESOURCE CORP CO 7.01,9.01 12/08/06 GOLDEN EAGLE INTERNATIONAL INC CO 5.02,9.01 12/04/06 GREATER CHINA MEDIA & ENTERTAINMENT C NV 1.01,3.02 12/08/06 GREIF INC DE 2.02,9.01 12/06/06 GSAA Home Equity Trust 2006-19 DE 8.01,9.01 12/01/06 GTX INC /DE/ DE 1.02,8.01,9.01 12/07/06 HALLIBURTON CO DE 5.02 12/06/06 HANCOCK FABRICS INC DE 8.01 12/08/06 HANCOCK HOLDING CO MS 5.02 12/08/06 HANSEN NATURAL CORP DE 8.01 11/29/06 HARRIS CORP /DE/ DE 3.03,8.01 12/06/06 HARTFORD LIFE INSURANCE CO CT 9.01 12/08/06 HARTFORD LIFE INSURANCE CO CT 9.01 12/08/06 HEALTH NET INC DE 8.01 12/07/06 HEI INC MN 3.01,9.01 12/05/06 HELMERICH & PAYNE INC DE 5.02 12/05/06 HEMOSENSE INC DE 1.01,8.01,9.01 12/06/06 HENNESSY ADVISORS INC 2.02,9.01 12/08/06 HI TECH PHARMACAL CO INC NY 2.02 12/07/06 HICKOK INC OH 2.02,9.01 09/30/06 HINES REAL ESTATE INVESTMENT TRUST IN 7.01,9.01 12/08/06 Horne International, Inc. DE 1.01,9.01 12/07/06 ICON International Holdings Inc 1.01,9.01 12/01/06 IDENIX PHARMACEUTICALS INC 5.02,9.01 12/06/06 IElement CORP NV 5.02,5.03 12/08/06 ILX RESORTS INC AZ 1.01 12/06/06 IMCOR PHARMACEUTICAL CO NV 4.01 11/21/06 AMEND IMMUNE RESPONSE CORP DE 8.01,9.01 12/08/06 INDEPENDENT BANK CORP /MI/ MI 1.01,9.01 12/07/06 INDEVUS PHARMACEUTICALS INC DE 2.02,9.01 12/07/06 Industrial Enterprises of America, In NV 4.01,7.01,9.01 12/05/06 Industrial Enterprises of America, In NV 5.02,7.01,9.01 12/04/06 INDYMAC BANCORP INC DE 5.02,8.01,9.01 12/05/06 IndyMac Home Equity Mortgage Loan Ass DE 9.01 11/29/06 INGERSOLL RAND CO LTD 8.01,9.01 12/06/06 INLAND RETAIL REAL ESTATE TRUST INC MD 1.01,5.02,9.01 12/05/06 INLAND RETAIL REAL ESTATE TRUST INC MD 8.01,9.01 12/08/06 Innovive Pharmaceuticals, Inc. DE 1.01,7.01,9.01 12/06/06 INNOVO GROUP INC DE 5.02 12/04/06 INSIGNIA SOLUTIONS PLC 1.01 11/01/06 INTERDENT SERVICE CORP WA 1.01,9.01 12/06/06 INTERNATIONAL THOROUGHBRED BREEDERS I DE 1.03,9.01 12/07/06 INTERPUBLIC GROUP OF COMPANIES, INC. DE 1.01,1.02,2.03,8.01,9.01 12/08/06 INVESTMENT TECHNOLOGY GROUP INC DE 8.01,9.01 12/08/06 INX Inc DE 5.02,9.01 12/06/06 IRON MOUNTAIN INC DE 8.01,9.01 12/07/06 IRWIN FINANCIAL CORP IN 2.03,8.01,9.01 12/08/06 ITLA CAPITAL CORP CA 3.01,9.01 12/06/06 J P MORGAN CHASE & CO DE 9.01 12/06/06 JABIL CIRCUIT INC DE 3.01,7.01,9.01 12/01/06 JACLYN INC DE 1.01,9.01 12/05/06 JACOBS ENTERTAINMENT INC DE 1.01,5.02,9.01 07/01/06 JAVA DETOUR INC. DE 1.01,2.01,2.02,3.02,3.03, 11/30/06 4.01,5.01,5.02,5.03 JENNIFER CONVERTIBLES INC DE 3.01,9.01 12/05/06 KADANT INC DE 5.02,9.01 12/05/06 KB HOME DE 2.06,4.02 12/06/06 KENNAMETAL INC PA 5.02,8.01,9.01 12/05/06 KFORCE INC FL 9.01 10/01/06 AMEND KRISPY KREME DOUGHNUTS INC NC 5.02 12/04/06 KROGER CO OH 5.02,9.01 12/07/06 LABARGE INC DE 5.02,7.01 12/07/06 LAKELAND BANCORP INC NJ 8.01,9.01 12/08/06 LB-UBS Commercial Mortgage Trust 2006 1.01,9.01 12/05/06 LEAR CORP DE 8.01,9.01 12/06/06 Legacy Bancorp, Inc. DE 7.01,9.01 12/08/06 LIFE SCIENCES RESEARCH INC MD 1.01,5.02,9.01 12/06/06 LITTELFUSE INC /DE DE 8.01,9.01 12/06/06 LKQ CORP DE 8.01 12/07/06 LOCKHEED MARTIN CORP MD 5.02,5.03,9.01 12/07/06 LONE STAR STEAKHOUSE & SALOON INC DE 8.01,9.01 12/04/06 MAJESCO ENTERTAINMENT CO DE 5.02 12/04/06 MANGAPETS, INC. DE 4.01 12/07/06 MANGAPETS, INC. DE 8.01 12/08/06 MANNKIND CORP 8.01,9.01 12/07/06 MASTEC INC FL 5.02,9.01 12/04/06 MEDIANET GROUP TECHNOLOGIES INC NV 5.02 12/06/06 MEDICALCV INC MN 8.01,9.01 12/08/06 MEDIVATION, INC. DE 1.01,8.01,9.01 12/07/06 MEDIWARE INFORMATION SYSTEMS INC NY 5.02,9.01 12/06/06 MEMORY PHARMACEUTICALS CORP 8.01,9.01 12/07/06 Merilus, Inc. NV 5.02 12/07/06 METALICO INC 8.01,9.01 12/08/06 MID PENN BANCORP INC PA 8.01,9.01 12/04/06 Millstream II Acquisition CORP DE 8.01,9.01 12/08/06 MINGHUA GROUP INTERNATIONAL HOLDINGS NY 5.02 12/04/06 MOLINA HEALTHCARE INC DE 8.01 12/04/06 Morgans Hotel Group Co. DE 8.01,9.01 12/07/06 MortgageIT Holdings, Inc. MD 7.01 12/07/06 MOSCOW CABLECOM CORP DE 8.01,9.01 12/08/06 MOTIENT CORP DE 7.01,9.01 12/07/06 MRU HOLDINGS INC DE 4.02,9.01 12/04/06 MSC-Medical Services CO FL 1.01,9.01 12/04/06 NANOSCIENCE TECHNOLOGIES INC NV 5.01,5.02,9.01 12/06/06 NARROWSTEP INC DE 5.02,9.01 12/07/06 NASTECH PHARMACEUTICAL CO INC DE 1.01,9.01 12/04/06 NATHANIEL ENERGY CORP NV 1.01 12/05/06 NATIONAL ATLANTIC HOLDINGS CORP NJ 8.01 12/08/06 NELNET INC NE 2.03 12/05/06 Nelnet Student Loan Trust 2006-3 1.01,9.01 12/05/06 NEOGEN CORP MI 5.02 12/08/06 NETWOLVES CORP NY 5.02 12/04/06 New Century Energy Corp. CO 1.01,9.01 12/05/06 NEW WORLD RESTAURANT GROUP INC DE 8.01 12/01/06 NextWave Wireless Inc. DE 7.01,9.01 12/06/06 NGP Capital Resources CO MD 7.01,9.01 12/08/06 Nomura Home Equity Loan, Inc., Home E DE 2.01,9.01 10/31/06 NORPAC TECHNOLOGIES, INC. NV 1.01,9.01 12/04/06 NOVADEL PHARMA INC DE 5.02,9.01 12/04/06 NTN BUZZTIME INC DE 5.05,9.01 12/04/06 NUCO2 INC /FL FL 5.02,9.01 12/07/06 NYMAGIC INC NY 5.02,7.01,9.01 12/06/06 Oasys Mobile, Inc. DE 5.02 12/04/06 OIL STATES INTERNATIONAL, INC DE 1.01,9.01 12/05/06 ONE LIBERTY PROPERTIES INC MD 1.01,9.01 12/08/06 OPINION RESEARCH CORP DE 1.02,3.01,3.03,5.01,5.02, 12/04/06 5.03,9.01 OSCIENT PHARMACEUTICALS CORP MA 8.01,9.01 12/08/06 OSHKOSH TRUCK CORP WI 1.01,2.03,9.01 12/06/06 OSI RESTAURANT PARTNERS, INC. DE 7.01,9.01 12/08/06 P F CHANGS CHINA BISTRO INC 5.03,9.01 12/04/06 PACCAR INC DE 5.02 12/05/06 PALL CORP NY 2.02,9.01 12/04/06 PAPA JOHNS INTERNATIONAL INC DE 8.01,9.01 12/07/06 PAPERCLIP SOFTWARE INCE DE 4.01,5.03,9.01 11/28/06 PARAMOUNT GOLD MINING CORP. DE 5.02,8.01 12/07/06 PEOPLENET INTERNATIONAL CORP DE 9.01 09/22/06 AMEND PEOPLES COMMUNITY BANCORP INC /MD/ MD 8.01,9.01 12/07/06 PEREGRINE PHARMACEUTICALS INC DE 2.02,9.01 12/08/06 Phantom Entertainment, Inc. DE 1.01,2.03,5.02,8.01,9.01 12/04/06 PIZZA INN INC /MO/ MO 3.01,9.01 12/04/06 PNC FINANCIAL SERVICES GROUP INC PA 8.01,9.01 12/06/06 PNM RESOURCES INC NM 5.02 12/08/06 POLARIS INDUSTRIES INC/MN MN 1.01,1.02,2.03,8.01,9.01 12/04/06 Popular ABS Mortgage Pass-Through Tru DE 8.01,9.01 12/07/06 POWELL INDUSTRIES INC NV 2.02,9.01 12/06/06 POWER 3 MEDICAL PRODUCTS INC NY 8.01 12/06/06 PRESIDENT CASINOS INC DE 1.03,8.01,9.01 12/04/06 PRICELINE COM INC DE 1.01,9.01 12/04/06 PRIMEDIA INC DE 1.01,7.01,8.01,9.01 12/08/06 PROLIANCE INTERNATIONAL, INC. DE 5.02,5.03,9.01 12/07/06 PROTEIN POLYMER TECHNOLOGIES INC DE 9.01 11/22/06 AMEND PRUDENTIAL FINANCIAL INC NJ 2.03,3.02,8.01,9.01 12/08/06 QUESTCOR PHARMACEUTICALS INC CA 1.01,9.01 12/07/06 RASER TECHNOLOGIES INC UT 5.02 12/08/06 Red Mile Entertainment Inc 5.02,8.01,9.01 12/04/06 REDWOOD TRUST INC MD 5.02,9.01 12/08/06 RENHUANG PHARMACEUTICALS INC NV 4.01,5.03,9.01 12/05/06 RITA MEDICAL SYSTEMS INC DE 1.01,9.01 12/07/06 SANDISK CORP DE 5.02,9.01 12/08/06 SATELLITE SECURITY CORP NV 1.02,2.04,5.02,8.01 12/04/06 SBA COMMUNICATIONS CORP FL 1.01,9.01 03/17/06 AMEND SCHOOL SPECIALTY INC WI 5.02,9.01 12/07/06 SCIELE PHARMA, INC. DE 5.02,9.01 12/07/06 SES SOLAR INC. 1.01,9.01 11/30/06 SILVERSTAR HOLDINGS LTD B0 2.01,7.01,9.01 12/04/06 SIMON PROPERTY GROUP L P /DE/ DE 1.01,2.03,9.01 12/05/06 SINOFRESH HEALTHCARE INC FL 7.01 12/06/06 Siouxland Ethanol, LLC NE 1.01,2.03 12/07/06 SIRONA DENTAL SYSTEMS, INC. DE 2.02,9.01 12/08/06 SMITH & WOLLENSKY RESTAURANT GROUP IN DE 2.05,2.06 12/08/06 SONORAN ENERGY INC WA 1.01,3.02,9.01 12/04/06 AMEND SOUTHERN CALIFORNIA EDISON CO CA 8.01,9.01 12/04/06 Southern Star Energy Inc. NV 4.01,9.01 12/08/06 SOUTHRIDGE ENTERPRISES INC. NV 1.01,7.01 11/21/06 SPEEDWAY MOTORSPORTS INC DE 5.02 12/05/06 SRS LABS INC DE 4.01,9.01 12/05/06 STANLEY FURNITURE CO INC. DE 5.02 12/05/06 STAR ENERGY CORP NV 9.01 09/29/06 AMEND STERLING BANCSHARES INC TX 1.01,5.02,9.01 12/04/06 STRUCTURED PROD CORP CORTS TR II FOR DE 8.01,9.01 12/01/06 STRUCTURED PRODUCTS CORP CASTSM STEP DE 8.01,9.01 12/01/06 STRUCTURED PRODUCTS CORP CORTS TR FOR DE 8.01,9.01 12/01/06 STRUCTURED PRODUCTS CORP CORTS TR FOR DE 8.01,9.01 12/01/06 STRUCTURED PRODUCTS CORP CORTS TR FOR DE 8.01,9.01 12/01/06 STRUCTURED PRODUCTS CORP CORTS TR II DE 8.01,9.01 12/01/06 STRUCTURED PRODUCTS CORP CORTS TR IV DE 8.01,9.01 12/01/06 STRUCTURED PRODUCTS CORP CORTS TRUST DE 8.01 12/01/06 STRUCTURED PRODUCTS CORP CORTS TRUST DE 8.01,9.01 12/01/06 STRUCTURED PRODUCTS CORP TIERS CORP B DE 8.01,9.01 12/01/06 STRUCTURED PRODUCTS CORP TIERS R INFL DE 8.01,9.01 12/01/06 SUPER VISION INTERNATIONAL INC DE 1.01,3.02,8.01,9.01 12/07/06 SUPERIOR ENERGY SERVICES INC DE 8.01,9.01 12/08/06 SUPERIOR ESSEX INC DE 1.01,9.01 10/27/06 SYNERGETICS USA INC 1.01,2.02,9.01 12/08/06 Synovics Pharmaceuticals NV 8.01 06/09/06 TECHNICAL OLYMPIC USA INC DE 7.01,9.01 12/08/06 TEXOLA ENERGY CORP NV 4.01,9.01 12/07/06 THERAVANCE INC DE 8.01,9.01 12/07/06 Tim Hortons Inc. DE 5.02,9.01 12/08/06 TIMKEN CO OH 2.01,9.01 12/08/06 Tower Group, Inc. DE 5.03 12/04/06 TRIPOS INC UT 1.01,8.01,9.01 12/05/06 TULLYS COFFEE CORP 8.01,9.01 12/07/06 Under Armour, Inc. MD 3.01 12/08/06 UNICORP INC /NEW NV 8.01,9.01 12/06/06 UNIFI INC NY 8.01,9.01 12/07/06 UNIONBANCAL CORP DE 8.01,9.01 12/08/06 UNIPRO FINANCIAL SERVICES INC 8.01,9.01 12/07/06 URANIUM RESOURCES INC /DE/ DE 1.01,9.01 12/05/06 URS CORP /NEW/ DE 5.02,9.01 12/08/06 US ENERGY CORP WY 1.01 12/07/06 USEC INC DE 1.01 12/07/06 VALASSIS COMMUNICATIONS INC DE 8.01,9.01 12/08/06 Viacom Inc. DE 5.02,9.01 12/06/06 VICON INDUSTRIES INC /NY/ NY 2.02,9.01 09/30/06 VIEWSONIC CORP DE 5.03,9.01 12/07/06 VILLAGE SUPER MARKET INC NJ 7.01,9.01 12/08/06 VISTAPRINT LTD D0 5.02,9.01 12/04/06 VITAL SIGNS INC NJ 2.02,9.01 12/08/06 VITRAN CORP INC 2.01,9.01 12/08/06 AMEND VMS NATIONAL PROPERTIES JOINT VENTURE IL 1.01,9.01 12/04/06 VMS NATIONAL PROPERTIES JOINT VENTURE IL 1.01,9.01 12/04/06 WALTER INDUSTRIES INC /NEW/ DE 8.01,9.01 12/07/06 WATCHIT MEDIA, INC. DE 1.01,9.01 10/04/06 WAVE SYSTEMS CORP DE 8.01 12/04/06 WET SEAL INC DE 4.02 12/07/06 WILLBROS GROUP INC R1 8.01,9.01 12/08/06 WIRELESS RONIN TECHNOLOGIES INC MN 5.02,9.01 12/04/06 WORLD FUEL SERVICES CORP FL 7.01,9.01 12/08/06 WORTHINGTON INDUSTRIES INC OH 5.02 12/05/06 YAHOO INC DE 5.02,9.01 12/05/06 ZEOLITE EXPLORATION CO 7.01,9.01 12/07/06 AMEND