SEC NEWS DIGEST Issue 2007-04 January 8, 2007 ENFORCEMENT PROCEEDINGS SEC CHARGES FORMER CEO, CFO AND CHAIRMAN OF ASPEN TECHNOLOGY, INC. WITH ACCOUNTING FRAUD On January 8, the Commission filed a civil injunctive action against three former officers of Aspen Technology, Inc., a Cambridge, Mass., software company. In the suit, filed in United States District Court for the District of Massachusetts, the Commission alleged that former CEO David L. McQuillin of Sudbury, Mass., former CFO Lisa W. Zappala of Needham, Mass., and Lawrence B. Evans of Cambridge, Mass., Aspen's founder and former Chairman of the Board of Directors, engaged in a fraudulent revenue recognition scheme, causing Aspen to report inflated revenue on at least six software transactions during fiscal years 1999 through 2002. According to the Commission's complaint, the three defendants engaged in a scheme to inflate revenue reported in Aspen's publicly-filed financial statements and in press releases. The complaint alleges that the three defendants caused Aspen to recognize revenue during the relevant period despite knowing that Aspen was prohibited from doing so under Generally Accepted Accounting Principles (also known as "GAAP") because contracts were not signed within the appropriate quarter and/or the earnings process was incomplete due to contingency arrangements which changed the terms of the customers' payment commitments under the contracts. On Nov. 24, 2004, Aspen announced that it would file a restatement of its financial statements for the periods involved and that its board of directors had requested and obtained McQuillin's resignation. Thereafter, on March 15, 2005, Aspen filed with the Commission a restated Form 10-K for its fiscal years ended June 30, 2000 through June 30, 2004. The complaint alleges that, as a result of the fraudulent scheme, Aspen overstated license revenue for its fiscal year ended June 30, 2000, by 5.5% and for the fiscal year ended June 30, 2001, by 9.3%. The complaint further alleges that, as a result of prematurely recognized revenue from those earlier periods, license revenue for the fiscal years ended June 30, 2002, 2003, and 2004, was understated by 1.8%, 13.9%, and 4.0% respectively. The complaint alleges that the defendants violated Section 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. The complaint also alleges that the defendants violated Exchange Act Section 13(b)(5) and Exchange Act Rules 13b2-1 and 13b2-2. The complaint further alleges that the defendants aided and abetted Aspen's violations of Section 10(b) of the Exchange Act and Rule 10b-5 thereunder. The complaint also alleges that the defendants aided and abetted Aspen's violations of Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act and Exchange Act Rules 12b-20, 13a-1, 13a-11 and 13a-13. In its complaint, the Commission seeks injunctive relief, disgorgement, civil penalties and orders barring the defendants from serving as officers or directors of any public company. In addition, today the United States Attorney's Office for the Southern District of New York filed related criminal charges against David McQuillin. The Commission acknowledges the assistance and cooperation in this investigation of the U.S. Attorney's Office for the Southern District of New York and the Federal Bureau of Investigation. The Commission's investigation is ongoing. [SEC v. Lawrence B. Evans, David L. McQuillin, and Lisa W. Zappala, Civil Action No. 07-CV-10027-JLT, D. Mass] (LR-19960) INVESTMENT COMPANY ACT RELEASES THE MEXICO EQUITY AND INCOME FUND, INC. An order has been issued on an application filed by The Mexico Equity and Income Fund Inc. under Sections 6(c) and 17(b) of the Investment Company Act for an exemption from Section 17(a) of the Act to permit in-kind repurchases of preferred shares of the Fund held by certain affiliated persons of the Fund. (Rel. IC-27654 - January 3) NEXBANK SECURITIES, INC. AND NEXBANK SERIES A notice has been issued giving interested persons until January 29 to request a hearing on an application filed by NexBank Securities, Inc. (Depositor) and NexBank Series for an order under Section 6(c) of the Investment Company Act for exemptions from Sections 2(a)(32), 2(a)(35), 22(d) and 26(a)(2)(C) of the Act and Rule 22c-1 thereunder to permit certain unit investment trusts to impose sales charges on a deferred basis and waive the deferred sales charge in certain cases; under Sections 11(a) and 11(c) of the Act to approve certain exchange and rollover privileges; under Section 6(c) of the Act for an exemption from Section 14(a) of the Act to permit the unit investment trust series to publicly offer their units without the Depositor having to take for its own account or place with others $100,000 worth of units; and under Section 6(c) of the Act for an exemption from Section 19(b) of the Act and Rule 19b-1 thereunder to permit the series to distribute capital gains resulting from the sale of portfolio securities within a reasonable time after receipt. (Rel. IC- 27655 - January 4) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF A PROPOSED RULE CHANGES A proposed rule change filed by the Philadelphia Stock Exchange (SR- Phlx_2006-90) to eliminate certain license fees has become immediately effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of January 8. (Rel. 34-55028) A proposed rule change (SR-Amex-2007-01) filed by the American Stock Exchange relating to the extension of the pilot period applicable to the listing and trading of options on the iShares MSCI Emerging Markets Index 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 January 8. (Rel. 34-55040) A proposed rule change filed by National Stock Exchange to modify a Fee Schedule for transactions executed through NSX BLADE and to modify a Fee Schedule for ITS Transactions (SR-NSX-2006-17) has become effective pursuant to Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of January 8. (Rel. 34-55041) A proposed rule change filed by the Philadelphia Stock Exchange relating to the use of Benchmark and Qualified Contingent Trades in Nasdaq Securities before the Trading Phase Date of Regulation NMS (SR- Phlx-2006-92) has become effective pursuant to Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of January 8. (Rel. 34-55044) ACCELERATED APPROVAL OF PROPOSED RULE CHANGES The Commission approved accelerated delivery of a supplement to the Options Disclosure Document submitted by The Options Clearing Corporation. The supplement reflects certain changes to disclosure regarding U.S. dollar-denominated foreign currency options (SR-ODD- 2006-01). Publication of the order is expected in the Federal Register during the week of January 8. (Rel. 34-55035) The Commission approved a proposed rule change (SR-NASD-2005-079) filed by the National Association of Securities Dealers regarding a proposal to amend Rule 10322 of the NASD Code of Arbitration Procedure. Amendment No. 4 to the proposed rule change has been filed by NASD and the Commission has granted accelerated approval to Amendment No. 4. The proposed rule change, among other changes, allows only arbitrators to issue subpoenas for both parties and non-parties, whether for discovery or for appearance at a hearing. Publication of the order is expected in the Federal Register during the week of January 8. (Rel. 34-55038) PROPOSED RULE CHANGES The Chicago Board Options Exchange filed a proposed rule change (SR- CBOE-2006-112) under Section 19(b)(1) of the Securities Exchange Act of 1934 relating to its non-option security trading rules. Publication is expected in the Federal Register during the week of January 8. (Rel. 34-55034) The Options Clearing Corporation filed a proposed rule change (SR-OCC- 2006-21) under Section 19(b)(1) of the Securities Exchange Act. The proposed rule change would modify certain By-Laws and Rules relating to membership requirements in order to improve their effectiveness or otherwise clarify their meaning. Publication of the proposal is expected in the Federal Register during the week of January 8. (Rel. 34-55047) APPROVAL OF PROPOSED RULE CHANGE A proposed rule change (SR-Phlx-2006-53) filed by the Philadelphia Stock Exchange relating to assignments in options has been granted approval pursuant to Section 19(b)(2) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of January 8. (Rel. 34-55027) 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 WCA WASTE CORP, ONE RIVERWAY, SUITE 1400, HOUSTON, TX, 77056, 7132922400 - 750,000 ($6,090,000.00) Equity, (File 333-139809 - Jan. 5) (BR. 06C) S-8 AFFYMAX INC, 4001 MIRANDA AVE, PALO ALTO, CA, 94304, 0 ($75,702,792.25) Equity, (File 333-139810 - Jan. 5) (BR. 01A) S-1 INNERWORKINGS INC, 600 WEST CHICAGO, SUITE 750, CHICAGO, IL, 60610, 0 ($147,016,000.00) Equity, (File 333-139811 - Jan. 5) (BR. 05B) S-3 LIPID SCIENCES INC/, 7068 KOLL CENTER PARKWAY, SUITE 401, PLEASANTON, CA, 94566, 925-249-4000 - 0 ($7,020,990.00) Equity, (File 333-139812 - Jan. 5) (BR. 01B) S-8 VERTRUE INC, 20 GLOVER AVENUE, NORWALK, CT, 06850, 2033247635 - 1,150,000 ($43,491,916.00) Equity, (File 333-139813 - Jan. 5) (BR. 08B) S-8 FLEXIBLE SOLUTIONS INTERNATIONAL INC, 2614 QUEENSWOOD DR, VICTORIA B C V8N 1X5, A1, 2504779969 - 652,000 ($2,214,310.00) Equity, (File 333-139815 - Jan. 5) (BR. 06C) S-8 KINTERA INC, 0 ($2,257,000.00) Equity, (File 333-139816 - Jan. 5) (BR. 03C) S-3 GS MORTGAGE SECURITIES CORP, 85 BROAD STREET, NEW YORK, NY, 10004, 0 ($35,000,000,000.00) Mortgage Backed Securities, (File 333-139817 - Jan. 5) (BR. 05D) S-8 NORTHWEST NATURAL GAS CO, 220 NW SECOND AVE, PORTLAND, OR, 97209, 5032264211 - 0 ($21,067,500.00) Equity, (File 333-139819 - Jan. 5) (BR. 02B) S-1 MP Environmental Funding LLC, 2215-B RENAISSANCE DRIVE, SUITE #5, LAS VEGAS, NV, 89119, 702-740-4244 - 0 ($1,000,000.00) Non-Convertible Debt, (File 333-139820 - Jan. 5) (BR. ) S-8 MANTECH INTERNATIONAL CORP, 12015 LEE JACKSON MEMORIAL HIGHWAY, FAIRFAX, VA, 22033-3300, 703-218-6000 - 0 ($22,830,321.00) Equity, (File 333-139821 - Jan. 5) (BR. 08C) S-3ASR BioMed Realty Trust Inc, 17140 BERNARDO CENTER DRIVE, SUITE 222, SAN DIEGO, CA, 92128, 858-485-9840 - 0 ($158,883,722.00) Equity, (File 333-139827 - Jan. 5) (BR. 08C) S-3 IDERA PHARMACEUTICALS, INC., 345 VASSAR STREET, CAMBRIDGE, MA, 02139, 6176795500 - 1,818,182 ($9,600,000.96) Equity, (File 333-139830 - Jan. 5) (BR. 01A) S-1 Aviza Technology, Inc., 440 KINGS VILLAGE ROAD, SCOTTS VALLEY, CA, 95066, (831) 438-2100 - 0 ($30,000,000.00) Equity, (File 333-139831 - Jan. 5) (BR. 10A) SB-2 PROVIDENCE RESOURCES INC, 2610-1066 WEST HASTINGS STREET, VANCOUVER, A1, V6E 3X2, 6046021717 - 19,193,070 ($13,819,010.40) Equity, (File 333-139832 - Jan. 5) (BR. 04A) S-3ASR Spansion Inc., 915 DEGUIGNE DRIVE, P.O. BOX 3453, SUNNYVALE, CA, 94088, (408) 962-2500 - 11,749,748 ($171,193,828.36) Equity, (File 333-139833 - Jan. 5) (BR. 10C) S-3 Hiland Partners, LP, 205 WEST MAPLE, SUITE 1100, ENID, OK, 73701, 580-242-6040 - 0 ($500,000,000.00) Other, (File 333-139834 - Jan. 5) (BR. 04A) S-8 NETWORK APPLIANCE INC, 495 EAST JAVA DR, SUNNYVALE, CA, 94089, 4088226000 - 0 ($17,463,186.18) Equity, (File 333-139835 - Jan. 5) (BR. 03A) 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 NAME OF ISSUER CODE 8K ITEM NO. DATE COMMENT ----------------------------------------------------------------------------------------------------------- 24/7 REAL MEDIA INC DE 8.01 01/03/07 ACCESS WORLDWIDE COMMUNICATIONS INC DE 1.01,5.02,9.01 01/01/07 ACTEL CORP CA 3.01,5.02,9.01 01/05/07 ACTIVIDENTITY CORP DE 5.02 12/28/06 ACUITY BRANDS INC DE 2.02,9.01 01/04/07 ADELPHIA COMMUNICATIONS CORP DE 5.02 12/31/06 ADVO INC DE 8.01,9.01 01/05/07 AEP GENERATING CO /OH/ OH 1.01 01/02/07 AEROPOSTALE INC 7.01,9.01 01/04/07 AES CORP DE 1.01,9.01 01/04/07 AETRIUM INC MN 2.01,2.05,5.02,9.01 12/28/06 AFFILIATED COMPUTER SERVICES INC DE 5.02 12/28/06 AGILYSYS INC OH 1.01,9.01 01/02/07 ALASKA AIR GROUP INC DE 7.01 01/05/07 ALLIANCEBERNSTEIN HOLDING L.P. DE 5.02 12/31/06 ALLIANCEBERNSTEIN L.P. DE 5.02 12/31/06 ALLIED WORLD ASSURANCE CO HOLDINGS LT 5.02,9.01 12/29/06 Alternative Construction Company, Inc FL 5.02,9.01 01/02/07 AMEDIA NETWORKS, INC. DE 1.01,2.03 12/28/06 AMERICAN EAGLE OUTFITTERS INC DE 7.01,9.01 01/03/07 AMERICAN FINANCIAL REALTY TRUST 2.01 12/29/06 AMERICAN LOCKER GROUP INC DE 5.02 01/02/07 AMERICAN MEDICAL SYSTEMS HOLDINGS INC DE 2.02,9.01 01/05/07 AMERICAN RIVER BANKSHARES CA 5.02,9.01 01/04/07 AMERICAN STATES WATER CO CA 7.01,9.01 01/01/07 AMERICANWEST BANCORPORATION WA 5.02,9.01 01/05/07 AMERICANWEST BANCORPORATION WA 5.02,9.01 01/05/07 AMEND AMERIGROUP CORP 1.01 12/12/06 ANADIGICS INC DE 5.02,9.01 01/01/07 ANHEUSER-BUSCH COMPANIES, INC. DE 2.02,9.01 01/05/07 APEX CAPITAL GROUP INC NV 5.02,8.01 12/31/06 APPLIED MATERIALS INC /DE DC 7.01 12/29/06 AQUACELL TECHNOLOGIES INC DE 5.02,9.01 01/05/07 ARCADIA RESOURCES, INC NV 3.02,9.01 12/28/06 AMEND ARCHSTONE SMITH OPERATING TRUST 5.02,9.01 12/04/06 ARCHSTONE SMITH TRUST MD 5.02,9.01 12/04/06 ARROW FINANCIAL CORP NY 5.02 01/01/07 ARROWHEAD RESEARCH CORP DE 5.02 01/01/07 ASPEN TECHNOLOGY INC /DE/ DE 5.02,9.01 12/29/06 ASSET ACCEPTANCE CAPITAL CORP 5.02 12/29/06 ASSURANCEAMERICA CORP NV 8.01,9.01 01/03/07 AtriCure, Inc. DE 1.01,5.02,9.01 01/01/07 ATWOOD OCEANICS INC TX 7.01,9.01 01/05/07 AUTONATION INC /FL DE 5.02,9.01 01/03/07 AVIGEN INC \DE DE 5.02 01/03/07 AZZ INC TX 2.02,8.01,9.01 01/05/07 BABYUNIVERSE, INC. FL 1.01,2.03,8.01,9.01 12/29/06 BALDOR ELECTRIC CO MO 5.02 12/30/06 BAUSCH & LOMB INC NY 5.02,9.01 01/05/07 BEACON POWER CORP DE 8.01 01/05/07 Behringer Harvard Opportunity REIT I, MD 1.01,9.01 12/29/06 BEHRINGER HARVARD REIT I INC MD 1.01,9.01 12/29/06 BENACQUISTA GALLERIES INC NV 3.03 01/02/07 BERLINER COMMUNICATIONS INC DE 1.01,2.03,3.02,3.03,5.02,9.01 12/29/06 BERRY PETROLEUM CO DE 5.02 12/31/06 BEST BUY CO INC MN 7.01,9.01 01/05/07 BIO KEY INTERNATIONAL INC MN 1.01 12/29/06 BIOACCELERATE HOLDINGS INC NV 1.01,5.01,5.02,8.01,9.01 12/30/06 BioMed Realty Trust Inc MD 1.01,3.02,5.02,9.01 12/28/06 BLACK ROCK FUTURES INVESTMENTS LP DE 5.01 12/31/06 BLACK ROCK GLOBAL HORIZONS LP DE 5.01 12/31/06 BLACK ROCK PRINCIPAL PROTECTION LP DE 5.01 12/31/06 BLACK ROCK PRINCIPAL PROTECTION LP DE 5.01 12/31/06 BLAST ENERGY SERVICES, INC. CA 2.04,8.01 01/05/07 BNS HOLDING, INC. 1.01,9.01 01/02/07 BODISEN BIOTECH, INC DE 3.01,9.01 01/04/07 BODISEN BIOTECH, INC DE 8.01,9.01 01/05/07 BOSS HOLDINGS INC DE 5.02 12/29/06 BOSTON EDISON CO MA 2.01,8.01,9.01 01/05/07 BRADLEY PHARMACEUTICALS INC DE 8.01,9.01 12/29/06 BUILD A BEAR WORKSHOP INC DE 1.01,5.02,7.01,9.01 01/05/07 BUILDING MATERIALS CORP OF AMERICA DE 8.01,9.01 01/04/07 C2 Global Technologies Inc FL 8.01,9.01 12/30/06 CapitalSouth Bancorp DE 5.02,9.01 01/02/07 CARREKER CORP DE 5.02,8.01 01/04/07 CARRIZO OIL & GAS INC TX 2.03 01/03/07 CASH SYSTEMS INC DE 5.02,7.01,9.01 12/29/06 Cellu Tissue Holdings, Inc. DE 2.02,9.01 01/04/07 CHARYS HOLDING CO INC 1.01,9.01 12/14/06 AMEND CHEESECAKE FACTORY INCORPORATED DE 5.02,9.01 01/04/07 Chemtura CORP DE 1.01,5.02,9.01 12/28/06 CHESAPEAKE UTILITIES CORP DE 5.02,9.01 12/29/06 China Health Holding, Inc. NV 1.01,9.01 01/01/07 China VoIP & Digital Telecom Inc. NV 8.01,9.01 01/04/07 CIRCOR INTERNATIONAL INC DE 5.02 01/03/07 CIRCUIT CITY STORES INC VA 2.02,9.01 12/31/06 CLAYTON HOLDINGS INC 1.01,9.01 01/03/07 CLEARANT INC 1.02 01/05/07 CMS ENERGY CORP MI 7.01,8.01,9.01 12/21/06 CNB FINANCIAL CORP/PA PA 5.02 01/04/07 COBALT CMBS Commercial Mortgage Trust DE 9.01 12/21/06 COBALT CMBS Commercial Mortgage Trust DE 8.01,9.01 12/06/06 Cold Spring Capital Inc. DE 8.01,9.01 01/05/07 Cole Credit Property Trust II Inc MD 8.01 01/05/07 COLONY BANKCORP INC GA 5.02 01/01/07 Columbia Equity Trust, Inc. MD 8.01,9.01 01/05/07 COMM 2006-C8 Mortgage Trust DE 8.01,9.01 12/21/06 COMMONWEALTH BIOTECHNOLOGIES INC VA 1.01,1.02,9.01 01/01/07 COMMONWEALTH INCOME & GROWTH FUND I PA 8.01 12/31/06 COMMONWEALTH INCOME & GROWTH FUND II PA 8.01 12/31/06 COMPUTER SOFTWARE INNOVATIONS INC 1.01,2.01,2.03,3.02,3.03,9.01 12/29/06 COMVERSE TECHNOLOGY INC/NY/ NY 5.02 01/03/07 CONNECTICUT WATER SERVICE INC / CT CT 5.02,9.01 01/02/07 CONSOLIDATED EDISON INC NY 5.02,9.01 12/29/06 CONSOLIDATED GRAPHICS INC /TX/ TX 1.01,2.03,8.01,9.01 01/02/07 CONVERSION SERVICES INTERNATIONAL INC DE 1.01,3.02,9.01 12/29/06 COST U LESS INC WA 2.02,9.01 01/04/07 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 8.01,9.01 12/13/06 Cross Atlantic Commodities, Inc. 1.01,2.03,3.02,9.01 12/29/06 CUISINE SOLUTIONS INC DE 5.02 12/29/06 CuraTech Industries, Inc. UT 5.02,7.01 01/04/07 CWABS Asset-Backed Certificates Trust DE 8.01,9.01 12/29/06 CYBERONICS INC DE 1.01,5.02,9.01 12/24/06 CYPRESS SEMICONDUCTOR CORP /DE/ DE 1.01,9.01 12/21/06 Deutsche Alt-A Securities Mortgage Lo 6.02,9.01 01/01/07 Deutsche Alt-A Securities Mortgage Lo 6.02,9.01 01/01/07 Deutsche Alt-B Securities Mortgage Lo 6.02,9.01 01/01/07 Deutsche Alt-B Securities Mortgage Lo 6.02,9.01 01/01/07 DIGITAL LIGHTWAVE INC DE 3.02,9.01 01/04/07 DOLLAR TREE STORES INC VA 7.01,9.01 01/04/07 Dresser-Rand Group Inc. DE 7.01,9.01 01/05/07 DUQUESNE LIGHT HOLDINGS INC PA 5.02 01/03/07 DYNABAZAAR INC DE 1.01,9.01 01/05/07 EAGLE BANCORP INC MD 5.02 01/03/07 EARTHSHELL CORP DE 2.04,8.01 12/31/06 EDGE PETROLEUM CORP DE 2.03,8.01,9.01 12/28/06 EESTech, Inc. 5.02 07/07/06 AMEND EESTech, Inc. 5.02 05/23/06 AMEND EESTech, Inc. 5.02 08/08/06 AMEND ELECSYS CORP KS 5.02 01/02/07 EMC CORP MA 2.05 12/29/06 Emerge Capital Corp. DE 5.03,9.01 12/28/06 ENDO PHARMACEUTICALS HOLDINGS INC DE 5.02,9.01 12/31/06 ENDWAVE CORP DE 2.02,9.01 01/04/07 ENVIRONMENTAL POWER CORP DE 5.02 12/29/06 EOG RESOURCES INC DE 7.01 01/05/07 EQUITY INNS INC TN 1.01,5.02,9.01 12/31/06 EUROWEB INTERNATIONAL CORP DE 1.01,2.01,9.01 12/31/06 Ever-Glory International Group, Inc. FL 2.01,3.02 12/30/06 EXACTECH INC FL 2.02,7.01,9.01 01/05/06 EXELIXIS INC DE 5.02 01/03/07 FAIRCHILD CORP DE 4.02 01/02/07 FAIRCHILD SEMICONDUCTOR INTERNATIONAL DE 1.01,7.01 12/29/06 FARO TECHNOLOGIES INC FL 5.02 12/29/06 Federal Home Loan Bank of Atlanta X1 2.03 01/02/07 FEDERAL TRUST CORP FL 5.02,9.01 01/03/07 FEDERAL TRUST CORP FL 5.02,9.01 01/04/07 FelCor Lodging Trust Inc MD 5.02,9.01 01/01/07 FERRO CORP OH 1.01,9.01 01/02/07 FIRST AMERICAN CORP CA 8.01,9.01 01/02/07 FIRST BANCORP /PR/ PR 8.01,9.01 01/03/07 FIRST NIAGARA FINANCIAL GROUP INC DE 8.01,9.01 01/03/07 FIRST OF LONG ISLAND CORP NY 5.02 12/31/06 FLEETWOOD ENTERPRISES INC/DE/ DE 8.01,9.01 01/05/07 FLEXIBLE SOLUTIONS INTERNATIONAL INC NV 8.01 01/03/07 FLEXIBLE SOLUTIONS INTERNATIONAL INC NV 8.01,9.01 01/04/07 FORMFACTOR INC DE 5.02,9.01 01/04/07 FOSSIL INC DE 5.02,9.01 12/29/06 Fresh Harvest Products, Inc. 1.02,9.01 12/26/06 FRONTIER FINANCIAL CORP /WA/ WA 5.02,9.01 01/03/07 G REIT INC MD 2.01,9.01 12/29/06 GARMIN LTD 8.01,9.01 01/05/07 GCI INC AK 1.01,9.01 01/04/07 GENELINK INC 1.01,3.02 12/22/06 GENERAL COMMUNICATION INC AK 1.01,9.01 01/04/07 GENERAL MILLS INC DE 4.02 01/04/07 GEOKINETICS INC DE 8.01,9.01 01/05/07 GERMAN AMERICAN BANCORP, INC. IN 1.01,2.03,9.01 12/29/06 GERON CORP DE 5.02 01/03/07 GETTY IMAGES INC DE 7.01,9.01 01/04/07 Global Employment Holdings, Inc. 1.01,5.02,9.01 12/29/06 GLOBAL MED TECHNOLOGIES INC CO 8.01,9.01 01/04/07 GLOBAL PAYMENTS INC GA 2.02,9.01 01/05/07 GOLD RESOURCE CORP CO 1.01,3.02,9.01 12/07/06 AMEND GOODRICH PETROLEUM CORP DE 5.02 12/29/06 GOODYEAR TIRE & RUBBER CO /OH/ OH 2.05 12/29/06 GOODYEAR TIRE & RUBBER CO /OH/ OH 2.05 06/16/06 AMEND GRUBB & ELLIS CO DE 1.01,9.01 12/29/06 GVI SECURITY SOLUTIONS INC DE 4.01,9.01 12/28/06 HALIFAX CORP VA 8.01 01/05/07 HAMPSHIRE GROUP LTD DE 1.01,9.01 01/04/07 HARLAND JOHN H CO GA 8.01,9.01 01/05/07 HARLEYSVILLE SAVINGS FINANCIAL CORP 5.02,9.01 12/21/06 HARMAN INTERNATIONAL INDUSTRIES INC / DE 5.02 12/31/06 HAROLDS STORES INC OK 1.01,2.03,3.02,9.01 01/04/07 HARRELL HOSPITALITY GROUP INC DE 3.02 12/31/06 HARSCO CORP DE 1.01,9.01 01/05/07 HARTCOURT COMPANIES INC UT 1.01,9.01 01/05/07 HARTFORD LIFE INSURANCE CO CT 9.01 01/05/07 HEALTH CARE PROPERTY INVESTORS INC MD 8.01,9.01 01/05/07 HEARUSA INC DE 1.01,2.03,3.02,9.01 12/30/06 HEMACARE CORP /CA/ CA 1.01,9.01 12/29/06 HERCULES OFFSHORE, INC. DE 5.02 01/03/07 HINES REAL ESTATE INVESTMENT TRUST IN 2.01,7.01,9.01 01/03/07 HINES REAL ESTATE INVESTMENT TRUST IN 9.01 12/20/06 AMEND HOKU SCIENTIFIC INC DE 3.01 01/02/07 HOME DIRECTOR INC DE 1.01,2.01,3.02,9.01 12/28/06 HORIZON OFFSHORE INC DE 1.01,9.01 12/29/06 Horne International, Inc. DE 5.02 01/05/07 HOSPITALITY PROPERTIES TRUST MD 8.01 01/05/07 HUDSON TECHNOLOGIES INC /NY NY 5.02 12/29/06 HUNGARIAN TELEPHONE & CABLE CORP DE 5.02,9.01 01/04/07 Huntsman CORP DE 2.01,9.01 12/29/06 I2 TELECOM INTERNATIONAL INC WA 1.01 01/05/07 IDEXX LABORATORIES INC /DE DE 5.02,9.01 01/01/07 INDUS INTERNATIONAL INC DE 8.01,9.01 01/05/07 INDYMAC ABS INC DE 8.01,9.01 12/21/06 InfoSearch Media, Inc. DE 5.02 01/02/07 INFRASOURCE SERVICES INC DE 5.02,9.01 12/29/06 INLAND RETAIL REAL ESTATE TRUST INC MD 8.01,9.01 01/05/07 Innovive Pharmaceuticals, Inc. DE 8.01,9.01 01/04/07 INTEGRATED ALARM SERVICES GROUP INC DE 5.02,9.01 01/05/07 INTERCONTINENTALEXCHANGE INC 7.01,9.01 01/04/07 International Fight League, Inc. DE 1.01,3.02,9.01 12/28/06 INTERNATIONAL LOTTERY & TOTALIZATOR S CA 5.02 01/05/07 INTERNATIONAL PAPER CO /NEW/ NY 5.02,8.01,9.01 01/05/07 INTERSECTIONS INC DE 5.02,8.01,9.01 01/03/07 ION MEDIA NETWORKS INC. DE 7.01 12/29/06 IPORUSSIA INC DE 5.02 01/02/07 Israel Technology Acquisition Corp. DE 1.01,9.01 12/30/06 AMEND ITEC ENVIRONMENTAL GROUP INC DE 5.02,9.01 07/27/06 AMEND iWorld Projects & Systems, Inc. NV 8.01 01/05/07 J C PENNEY CO INC DE 5.02 12/28/06 J.P. Morgan Chase Commercial Mortgage DE 8.01,9.01 12/21/06 JACUZZI BRANDS INC DE 8.01,9.01 01/05/07 K-SEA TRANSPORTATION PARTNERS LP 1.01,9.01 12/28/06 KBS Real Estate Investment Trust, Inc MD 2.01,9.01 12/22/06 AMEND KBS Real Estate Investment Trust, Inc MD 2.01,9.01 12/05/06 AMEND KBS Real Estate Investment Trust, Inc MD 2.01,9.01 11/21/06 AMEND KEY TRONIC CORP WA 1.01,9.01 01/04/07 KING PHARMACEUTICALS INC TN 1.01,9.01 12/29/06 KITTY HAWK INC DE 2.02,9.01 01/04/07 KLA TENCOR CORP DE 5.02,9.01 12/28/06 KNBT BANCORP INC PA 5.02,9.01 12/28/06 KSW INC NY 5.02 01/03/07 LABOR READY INC WA 5.02 12/31/06 LACLEDE GROUP INC MO 5.02,9.01 01/03/07 LEARNING TREE INTERNATIONAL INC DE 2.02,9.01 01/04/07 LECG CORP DE 5.02,9.01 10/19/06 LENNAR CORP /NEW/ DE 1.01,9.01 12/28/06 LENNAR CORP /NEW/ DE 2.02,9.01 01/02/07 LEXICON GENETICS INC/TX DE 2.02,3.02 12/31/06 LEXINGTON RESOURCES INC NV 5.02,9.01 01/03/07 LIBERTY MEDIA CORP 5.02,9.01 01/01/07 LIFEPOINT HOSPITALS, INC. 7.01,9.01 01/05/07 LIGAND PHARMACEUTICALS INC DE 1.01,9.01 01/05/07 LQ CORP INC DE 1.01,9.01 01/05/07 M WAVE INC DE 8.01,9.01 01/04/07 MAC-GRAY CORP DE 5.02 01/01/07 Macquarie Infrastructure CO LLC DE 1.01,1.02,2.01,9.01 12/29/06 Macquarie Infrastructure CO Trust DE 1.01,1.02,2.01,9.01 12/29/06 MAGMA DESIGN AUTOMATION INC DE 1.01 12/28/06 MAGNACHIP SEMICONDUCTOR LLC 1.01,5.02,9.01 12/29/06 Magyar Bancorp, Inc. DE 5.02,9.01 01/01/07 Malibu Minerals Inc. NV 1.01,3.02,9.01 12/29/06 MARTEN TRANSPORT LTD DE 1.01,9.01 01/01/07 MB FINANCIAL INC /MD MD 8.01,9.01 01/04/07 MB FINANCIAL INC /MD MD 5.02,9.01 12/31/06 MCF CORP DE 1.01 01/05/07 MCMORAN EXPLORATION CO /DE/ DE 8.01,9.01 01/04/07 MEDICAL STAFFING SOLUTIONS INC NV 1.03 12/27/06 MEDIFAST INC DE 5.02,9.01 01/04/07 MEDISTEM LABORATORIES, INC. 1.01,9.01 01/02/07 MEGADATA CORP NY 1.01,9.01 01/05/07 Mercantile Bancorp, Inc. DE 5.02,9.01 01/04/07 MERRILL LYNCH & CO INC DE 7.01 01/05/07 Merrill Lynch Mortgage Investors Trus DE 1.01,1.02,6.02,9.01 01/01/07 MICREL INC CA 8.01 01/04/07 MICRO IMAGING TECHNOLOGY, INC. CA 4.01,9.01 01/02/07 MICROTUNE INC DE 8.01,9.01 01/03/07 MIDDLESEX WATER CO NJ 8.01 01/05/06 MILLS CORP DE 1.01,2.06,5.02,9.01 12/28/06 MOBILITY ELECTRONICS INC DE 5.02,9.01 01/02/07 MONONGAHELA POWER CO /OH/ OH 1.01 12/31/06 MORGAN STANLEY DEAN WITTER CAPITAL I DE 8.01,9.01 12/14/06 Morningstar, Inc. IL 7.01 01/05/07 MOTHERS WORK INC DE 2.02,9.01 01/04/07 MOTOROLA INC DE 2.02,9.01 01/04/07 MPHASE TECHNOLOGIES INC NJ 8.01 01/05/07 MS STRUCTURED SATURNS SERIES 2001-6 DE 8.01,9.01 01/02/07 MS STRUCTURED SATURNS SERIES 2002-1 DE 8.01,9.01 01/02/07 MS STRUCTURED SATURNS SERIES 2003-3 DE 8.01,9.01 01/02/07 MS STRUCTURED SATURNS SERIES 2005-2 DE 8.01,9.01 01/02/07 MSB FINANCIAL CORP. X1 8.01,9.01 01/04/07 MTC TECHNOLOGIES INC DE 5.02,9.01 09/26/06 MULTI FINELINE ELECTRONIX INC 8.01,9.01 01/05/07 MUNICIPAL MORTGAGE & EQUITY LLC DE 2.01,9.01 12/29/06 MVC CAPITAL, INC. DE 8.01 01/04/07 NATIONAL HEALTH INVESTORS INC MD 5.02 01/04/07 NAVISTAR INTERNATIONAL CORP DE 7.01,9.01 01/05/07 NAVISTAR INTERNATIONAL CORP DE 1.01,9.01 01/03/07 AMEND NCT GROUP INC DE 2.05 12/21/06 NEOGEN CORP MI 2.02,9.01 01/04/07 NEOGEN CORP MI 8.01 01/05/07 NEOPROBE CORP DE 1.01,9.01 01/01/07 NETSCOUT SYSTEMS INC DE 1.01,1.02,5.02,9.01 01/02/07 NETWORK EQUIPMENT TECHNOLOGIES INC DE 2.02,9.01 01/05/07 NEW FRONTIER ENERGY INC CO 3.02 12/29/06 AMEND NEW YORK TIMES CO NY 1.01,9.01 01/03/07 NMS COMMUNICATIONS CORP DE 1.01,2.05 12/28/06 NNN Apartment REIT, Inc. MD 9.01 12/28/06 AMEND Nomura Asset Acceptance Corporation, DE 1.01,6.02 01/02/07 Nomura Home Equity Loan, Inc., Home E DE 1.01,6.02 01/02/07 NORTH AMERICAN GAMING & ENTERTAINMENT DE 1.02 01/05/07 AMEND NORTH PITTSBURGH SYSTEMS INC PA 1.01,9.01 01/01/07 NORTHWEST AIRLINES CORP DE 2.02,9.01 01/03/07 NORTHWEST BANCORP INC PA 8.01,9.01 01/05/07 NU SKIN ENTERPRISES INC DE 1.02 12/29/06 NUMEREX CORP /PA/ PA 1.01,2.03,3.02,9.01 12/29/06 ODYSSEY HEALTHCARE INC DE 1.02,5.02,9.01 01/01/07 OMTOOL LTD DE 1.01,2.01,5.02,9.01 12/29/06 ON ASSIGNMENT INC DE 1.01,5.02 01/01/07 OPEN SOLUTIONS INC DE 7.01 01/03/07 AMEND OPENWAVE SYSTEMS INC DE 8.01 01/02/07 ORAMED PHARMACEUTICALS INC. NV 1.01,3.02,9.01 11/23/06 AMEND PATH 1 NETWORK TECHNOLOGIES INC DE 2.04 01/04/07 Patient Portal Technologies, Inc. DE 2.01,7.01,8.01 12/28/06 PEDIATRIX MEDICAL GROUP INC FL 8.01,9.01 01/05/07 PEOPLES BANCORP INC/MD MD 1.01,2.01,9.01 01/05/07 PERRY ELLIS INTERNATIONAL INC FL 1.01 12/29/06 PETROLEUM DEVELOPMENT CORP NV 8.01,9.01 01/04/07 PHILADELPHIA CONSOLIDATED HOLDING COR PA 1.01 12/29/06 PINGCHUAN PHARMACEUTICAL INC NC 5.03,9.01 01/02/07 PINNACLE ENTERTAINMENT INC DE 8.01 01/05/07 PINNACLE ENTERTAINMENT INC DE 8.01,9.01 01/04/07 PINNACLE ENTERTAINMENT INC DE 2.02 01/05/07 PLEXUS CORP WI 5.02,8.01 01/05/07 POPE & TALBOT INC /DE/ DE 1.01,9.01 12/31/06 POWER ONE INC DE 2.01,9.01 10/23/06 AMEND PRB Energy, Inc. NV 1.01,2.01,2.03,3.02,8.01,9.01 12/28/06 PRESSTEK INC /DE/ DE 1.01 01/02/07 PRESSTEK INC /DE/ DE 2.05,9.01 12/28/06 AMEND PRO TECH COMMUNICATIONS INC FL 2.05,5.02 12/21/06 PUBLIC STORAGE INC /CA CA 1.01,3.03,5.03,9.01 01/04/07 QLT INC/BC A1 8.01,9.01 01/03/07 QUIDEL CORP /DE/ DE 1.01,9.01 12/29/06 QUIDEL CORP /DE/ DE 1.01,3.03,9.01 12/29/06 RAMBUS INC DE 5.02 12/31/06 RAMP Series 2006-RZ5 Trust DE 8.01,9.01 01/05/07 RASER TECHNOLOGIES INC UT 5.02 01/05/07 REDHOOK ALE BREWERY INC WA 1.01,8.01,9.01 01/02/07 RELIANCE STEEL & ALUMINUM CO CA 8.01,9.01 12/28/06 RENASANT CORP MS 5.02,9.01 12/29/06 Restaurant Acquisition Partners, Inc. DE 8.01,9.01 12/20/06 RIVERSOURCE LIFE INSURANCE CO MN 1.01,5.03,8.01,9.01 12/31/06 RIVERSOURCE MVA ACCOUNT IN 1.01,8.01,9.01 12/31/06 ROBBINS & MYERS INC OH 2.02 01/04/07 Rockwood Holdings, Inc. DE 5.02 01/05/07 RURAL CELLULAR CORP MN 1.01 12/29/06 Ruths Chris Steak House, Inc. DE 2.02,9.01 01/04/07 SABINE ROYALTY TRUST TX 2.02,9.01 01/04/07 SAFECO CORP WA 9.01 01/05/07 SAMSONITE CORP/FL DE 5.02 01/01/07 SCHMITT INDUSTRIES INC OR 2.02,9.01 01/05/07 SCOTTS MIRACLE-GRO CO OH 5.02,9.01 12/28/06 SECURITY BANK CORP GA 5.02,9.01 12/29/06 SECURITY BANK CORP GA 5.02 12/29/06 AMEND SENTO CORP UT 8.01,9.01 01/04/07 SENTRY TECHNOLOGY CORP 5.02 12/31/06 SHOE CARNIVAL INC IN 5.02,9.01 01/05/07 SI INTERNATIONAL INC DE 5.02 01/05/07 SKYLINE CORP IN 2.02,9.01 01/05/07 Soundview Home Loan Trust 2006-WF2 DE 2.01,9.01 12/08/06 SOUTHWESTERN ENERGY CO AR 1.01,2.03 12/29/06 SPATIALIGHT INC NY 5.02 12/31/06 STAGE STORES INC NV 8.01,9.01 01/04/07 STELLAR TECHNOLOGIES, INC. CO 1.01,2.02,3.02,9.01 12/31/06 STEPAN CO DE 5.02,9.01 12/29/06 STONERIDGE INC OH 1.01 12/29/06 Structured Asset Mortgage Investments DE 6.04 01/03/07 Sub-Urban Brands, Inc. NV 1.01,1.02,3.02,9.01 12/31/06 SUN NEW MEDIA INC. MN 2.01,3.02,9.01 10/05/06 AMEND SunOpta Inc. 2.02,9.01 01/04/07 SYMS CORP NJ 2.02,9.01 01/05/07 T-3 ENERGY SERVICES INC TX 5.02 01/03/07 TBW Mortgage-Backed Trust Series 2006 DE 8.01,9.01 01/05/07 TBW Mortgage-Backed Trust Series 2006 DE 8.01,9.01 01/05/06 TD BANKNORTH INC. DE 8.01,9.01 01/05/07 TECHNICAL OLYMPIC USA INC DE 5.02,7.01,9.01 01/04/07 TECHNOLOGY FUNDING PARTNERS III L P DE 2.01 01/05/07 TECHNOLOGY FUNDING VENTURE PARTNERS I DE 2.01 01/05/07 TECHNOLOGY FUNDING VENTURE PARTNERS V DE 2.01 01/05/07 TECHNOLOGY FUNDING VENTURE PARTNERS V DE 2.01 01/05/07 AMEND Telanetix,Inc DE 1.01,2.03 12/28/06 AMEND TELEGEN CORP /CO/ CA 3.02 12/28/06 TENFOLD CORP /UT DE 5.02 01/02/07 TENNECO INC DE 5.02,9.01 01/05/07 TESCO CORP 5.02 01/03/07 Thorium Power, Ltd NV 1.01,1.02,3.02,5.02,9.01 01/01/07 Tim Hortons Inc. DE 7.01,9.01 01/05/07 TMSF HOLDINGS INC UT 8.01 01/04/07 TOR MINERALS INTERNATIONAL INC DE 1.01,9.01 01/02/07 TRACTOR SUPPLY CO /DE/ DE 7.01,9.01 01/05/07 TransMontaigne Partners L.P. DE 1.01,2.01,2.03,8.01,9.01 12/29/06 TRANSOCEAN INC E9 7.01,9.01 01/05/07 TRIDENT MICROSYSTEMS INC DE 5.02 01/05/07 TRIMAS CORP DE 5.02,9.01 01/05/07 TRM CORP OR 4.01,9.01 12/29/06 TRUSTMARK CORP MS 5.04,9.01 01/05/07 TWEETER HOME ENTERTAINMENT GROUP INC DE 2.02,9.01 01/04/07 UIL HOLDINGS CORP CT 1.01,8.01,9.01 01/05/07 UNITED INVESTORS GROWTH PROPERTIES MO 2.01 12/29/06 UNITED SECURITY BANCSHARES INC DE 5.02 12/31/06 UNIVERSAL CORP /VA/ VA 5.02,9.01 12/29/06 University Girls Calendar LTD NV 1.01,2.01,3.03,9.01 01/04/07 URANIUM ENERGY CORP NV 3.02,8.01,9.01 01/03/07 US AIRWAYS GROUP INC DE 2.02,9.01 01/04/07 US DATAWORKS INC NV 1.01,3.02,9.01 12/29/06 US WIRELESS ONLINE INC NV 1.01,3.02,5.01,8.01,9.01 01/05/07 VCG HOLDING CORP CO 2.01,2.03,8.01,9.01 12/31/06 VELOCITY EXPRESS CORP DE 9.01 12/27/06 AMEND VENTAS INC DE 5.02,7.01,9.01 12/28/06 VENTURE FINANCIAL GROUP INC WA 1.01,5.04,9.01 01/04/07 VERTICALNET INC PA 1.02,3.02,5.02 12/31/06 Viacom Inc. DE 8.01 01/04/07 VISANT CORP 1.01,9.01 01/05/07 VISANT HOLDING CORP 1.01,9.01 01/05/07 VISTA GOLD CORP 8.01,9.01 01/04/07 VISTAPRINT LTD D0 5.02 01/01/07 AMEND VITESSE SEMICONDUCTOR CORP DE 5.02 12/28/06 VOUGHT AIRCRAFT INDUSTRIES INC 5.02,7.01,9.01 01/05/07 WaMu Mortgage Pass-Through Certificat DE 9.01 12/21/06 Wells Fargo Home Equity Asset-Backed DE 8.01,9.01 12/21/06 WENDYS INTERNATIONAL INC OH 7.01,8.01,9.01 12/28/06 WESTAFF INC DE 1.01,2.02,9.01 01/02/07 WESTFIELD FINANCIAL INC MA 5.03,9.01 01/03/07 WILLIS GROUP HOLDINGS LTD D0 1.01 01/05/07 AMEND WILSONS THE LEATHER EXPERTS INC MN 1.01,9.01 12/29/06 WIRELESS FACILITIES INC DE 2.02,2.06,5.02,9.01 12/28/06 Wise Metals Group LLC DE 4.02 12/29/06 WSI INDUSTRIES, INC. MN 2.02,5.03,8.01,9.01 01/04/07 XECHEM INTERNATIONAL INC DE 8.01 12/31/06 XEDAR CORP CO 1.01,2.01,3.02,5.01,5.02,5.03,5.06 12/18/06 XO HOLDINGS INC DE 8.01 12/12/06 XSUNX INC CO 1.01,9.01 01/05/07 ZALE CORP DE 8.01 01/05/07 Zumiez Inc 2.02 11/15/06 AMEND