SEC NEWS DIGEST Issue 2007-24 February 6, 2007 RULES AND RELATED MATTERS ORDER ISSUED CANCELLING REGISTRATIONS On February 1, the Securities and Exchange Commission issued an order pursuant to Section 17(A)(c)(4)(B) of the Securities Exchange Act of 1934 cancelling the registrations of 44 transfer agents that are no longer in existence of have ceased to do business as transfer agents. Publication of the order is expected in the Federal Register during the week of February 5. (Rel. 34-55220) PROPOSED EXPANSION OF INTERACTIVE DATA VOLUNTARY REPORTING PROGRAM ON THE EDGAR SYSTEM TO INCLUDE MUTUAL FUND RISK/RETURN SUMMARY INFORMATION On February 6, the Commission issued a release proposing amendments to expand its interactive data voluntary reporting program to permit mutual funds to submit as exhibits to their registration statements supplemental tagged information contained in the risk/return summary section of their prospectuses. The risk/return summary section contains key mutual fund information, including investment objectives and strategies, risks, and costs. (Rels. 33-8781; IC-27697) ENFORCEMENT PROCEEDINGS IN THE MATTER OF BUFFALO CAPITAL V, LTD. On February 6, an Administrative Law Judge issued an Order Making Findings and Revoking Registrations by Default in Buffalo Capital V, Ltd. (n/k/a Aladdin Oil Corp.), Administrative Proceeding No. 3-12532. The Order Instituting Proceedings alleged that Respondents Buffalo Capital V, Ltd. (n/k/a Aladdin Oil Corp.), Echo Springs Water Company, Inc., Isolver.Com, Inc., and Pathways Group, Inc. (n/k/a Bicoastal Communications, Inc.), failed repeatedly to file required annual and quarterly reports while their securities were registered with the Securities and Exchange Commission. The Default Order finds these allegations to be true and revokes the registrations of each class of registered securities of these Respondents, pursuant to Section 12(j) of the Securities Exchange Act of 1934. (Rel. 34-55241; File No. 3- 12432) REINSURER SETTLES ACCOUNTING FRAUD CASE INVOLVING SHAM REINSURANCE TRANSACTION On February 6, the Commission filed settled securities fraud charges in the United States District Court for the Southern District of New York against RenaissanceRe Holdings Ltd. (RenRe), a property catastrophe reinsurance company. In its complaint, the Commission alleges that RenRe created a sham reinsurance transaction that had no economic substance and no purpose other than to smooth and defer over $26 million of its earnings from 2001 to 2002 and 2003. In effect, the transaction enabled RenRe to create a "cookie jar" into which it put excess revenue in one good year, to be pulled out in a future year to increase income. In settling the Commission's charges, RenRe agreed to an injunction, to retain an independent consultant, and to pay a $15 million civil penalty, among other things. In September 2006, the Commission charged RenRe's former chairman and chief executive officer, James N. Stanard, RenRe's former controller, Martin J. Merritt, and a former senior vice president of RenRe's principal reinsurance subsidiary, Michael W. Cash. Those charges remain pending in federal court in Manhattan. RenRe accounted for the sham transaction as if it involved a real reinsurance contract that transferred risk from RenRe to Inter-Ocean when in fact, the complaint alleges, certain of RenRe's senior officers knew that this was not true. RenRe's former controller and former chief executive officer also misrepresented or omitted certain key facts about the transaction to RenRe's auditors. As a result of RenRe's accounting treatment for this transaction, RenRe materially understated income in 2001 and materially overstated income in 2002, at which time it made a "claim" under the "reinsurance" agreement. It then received as apparent reinsurance proceeds the funds it had paid to Inter-Ocean and that Inter-Ocean had held in a trust for RenRe's benefit. In a Feb. 22, 2005, press release, RenRe announced that it would restate its financial statements for the years ended Dec. 31, 2001, 2002 and 2003. On March 31, 2005, RenRe filed its Form 10-K for the year ended Dec. 31, 2004, which contained restated financial statements for those years. RenRe's former chief executive officer signed and certified the 2004 Form 10-K. However, both the press release and the Form 10-K attributed the restatement of the Inter- Ocean transaction to accounting "errors" due to "the timing of the recognition of Inter-Ocean reinsurance recoverables." These statements were misleading. In fact, the transaction contained no real reinsurance and the company's restated financial statements accounted for the transaction as if it had never occurred. In short, the entire transaction was a sham, and the company both failed to disclose that fact and misrepresented the reasons for the restatement. The Commission's complaint charges RenRe with securities fraud in violation of Section 17(a) of the Securities Act of 1933 and Section 10(b) and Rule 10b-5(a), (b), and (c) of the Securities Exchange Act of 1934, and with violating the reporting, books-and-records, and internal controls provisions of Exchange Act Sections 13(a) and 13(b)(2) and Rules 12b-20, 13a-1, 13a-13, and 13b2-1. Without admitting or denying the allegations in the Commission's complaint, RenRe has consented to a judgment requiring it to pay a civil penalty of $15 million and nominal disgorgement of $1 and permanently enjoining it from future violations of the federal securities laws. RenRe has also consented to undertakings that, among other things, require it to retain an independent consultant to review the design and implementation of the prior review conducted by independent counsel and the additional procedures performed by the company's auditors and make recommendations concerning the adequacy of RenRe's internal controls, audit department, and compliance function. [SEC V. RenaissanceRe Holdings Ltd., 07 CV 865, S.D.N.Y.] (LR-19989; AAER- 2550; Press Rel. 2007-14) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change (SR-NASD-2007-007) filed with the Commission by NASD to extend a pilot program that increases position and exercise limits for certain equity options 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 February 5. (Rel. 34-55225) A proposed rule change (SR-Amex-2007-15) filed with the Commission by the American Stock Exchange to extend a pilot program that increases position and exercise limits for equity options and options on the Nasdaq-100 Tracking Stock 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 February 5. (Rel. 34-55226) A proposed rule change as modified by Amendment No. 1 thereto (SR-ISE- 2006-79) filed by the International Securities Exchange relating to a fee refund 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 February 5. (Rel. 34-55234) A proposed rule change filed by the Boston Stock Exchange to remove all references to a specific Regulation NMS Trading Phase Date (SR- BSE-2007-05) 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 February 5. (Rel. 34-55235) PROPOSED RULE CHANGES The Boston Stock Exchange filed a proposed rule change and Amendment No. 1 thereto (SR-BSE-2006-16) under Rule 19b-4 of the Securities Exchange Act of 1934 to adopt a Universal Price Improvement Period for public customer orders. Publication is expected in the Federal Register during the week of February 5. (Rel. 34-55230) NYSE Arca filed a proposed rule change (SR-NYSEArca-2007-09) under Rule 19b-4 of the Securities Exchange Act of 1934 relating to expanding the business activities of Archipelago Securities, L.L.C. Publication is expected in the Federal Register during the week of February 5. (Rel. 34-55232) Pursuant to Rule 19b-4 under the Securities Exchange Act of 1934, the International Securities Exchange, LLC has filed a proposed rule change (SR-ISE-2006-78), relating to the Facilitation Mechanism. Publication is expected in the Federal Register during the week of February 5. (Rel. 34-55236) 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 INTERNATIONAL MONETARY SYSTEMS LTD /WI/, 16901 WEST GLENDALE DR, NEW BERLIN, WI, 53151, 2627803640 - 416,000 ($208,000.00) Equity, (File 333-140437 - Feb. 5) (BR. 08B) SB-2 RM Health International, Inc., 36 PALAZZO TERRACE, HENDERSON, NV, 89074, 702-612-3014 - 3,559,300 ($711,860.00) Non-Convertible Debt, (File 333-140438 - Feb. 5) (BR. 02A) S-3 FiberTower CORP, 185 BERRY STREET, SUITE 4800, SAN FRANCISCO, CA, 94107, (415) 659-1350 - 0 ($498,630,000.00) Debt, (File 333-140439 - Feb. 5) (BR. 11C) S-1 Burger King Holdings Inc, 5505 BLUE LAGOON DRIVE, MIAMI, FL, 33126, 305-378-3000 - 0 ($476,330,000.00) Equity, (File 333-140440 - Feb. 5) (BR. 05A) S-4 Stewart & Stevenson LLC, 1000 LOUISIANA ST., SUITE 5900, HOUSTON, TX, 77002, 718-751-2700 - 0 ($150,000,000.00) Non-Convertible Debt, (File 333-140441 - Feb. 5) (BR. 04B) S-8 Harris Stratex Networks, Inc., 1025 WEST NASA BLVD., MELBOURNE, FL, 32919, 321 727 9100 - 0 ($167,297,526.96) Equity, (File 333-140442 - Feb. 5) (BR. 11B) S-4 VALENTIS INC, 863A MITTEN RD, BURLINGAME, CA, 94010, 6506971900 - 0 ($6,732,277.00) Equity, (File 333-140443 - Feb. 5) (BR. 01C) SB-2 ADVANCED BIOTHERAPY INC, 141 WEST JACKSON BLVD., SUITE 2182, CHICAGO, IL, 60604, 312-427-1912 - 910,131,759 ($14,888,145.00) Equity, (File 333-140444 - Feb. 5) (BR. 01A) SB-2 Sawadee Ventures Inc., 828 HARBOURSIDE DRIVE, #208, NORTH VANCOUVER, A1, V7P3R9, 6049048481 - 18,000,000 ($36,000.00) Equity, (File 333-140445 - Feb. 5) (BR. 04) S-8 CTC Media, Inc., PRAVDA STREET, 15A, MOSCOW, 1Z, 125124, 7 495 785 6333 - 0 ($114,813,509.00) Equity, (File 333-140446 - Feb. 5) (BR. 11C) SB-2 OneLife Health Products Inc., 999-3RD AVENUE, SUITE 3800, SEATTLE, WA, 98104, 206-224-7975 - 1,000,000 ($50,000.00) Equity, (File 333-140447 - Feb. 5) (BR. ) SB-2 Manhattan Bancorp, 2221 E. ROSECRANS AVENUE, SUITE 131, EL SEGUNDO, CA, 90245, 310 321-6164 - 0 ($30,000,000.00) Equity, (File 333-140448 - Feb. 5) (BR. ) S-3 CELL GENESYS INC, 500 FORBES BOULEVARD, SOUTH SAN FRANCISCO, CA, 94080, 6502663000 - 0 ($37,849,667.00) Equity, (File 333-140449 - Feb. 5) (BR. 01C) S-8 CELL GENESYS INC, 500 FORBES BOULEVARD, SOUTH SAN FRANCISCO, CA, 94080, 6502663000 - 0 ($760,781.00) Equity, (File 333-140450 - Feb. 5) (BR. 01C) S-8 SONICWALL INC, 1160 BORDEAUX DRIVE, SUNNYVALE, CA, 94089, 4087459600 - 0 ($21,891,108.59) Equity, (File 333-140451 - Feb. 5) (BR. 08C) S-3ASR CROWN CASTLE INTERNATIONAL CORP, 510 BERING DRIVE, SUITE 600, HOUSTON, TX, 77057, 7135703000 - 0 ($1,700,120,369.00) Equity, (File 333-140452 - Feb. 5) (BR. 11A) S-3 PHARMACYCLICS INC, PHARMACYCLICS INC, 995 E ARQUES AVE, SUNNYVALE, CA, 94085-4521, 408 774 0330 - 0 ($100,000,000.00) Debt Convertible into Equity, (File 333-140454 - Feb. 5) (BR. 01B) S-8 IKANOS COMMUNICATIONS, 47669 FREMONT BLVD., FREMONT, CA, 94538, (510) 979-0400 - 1,922,685 ($14,762,319.70) Equity, (File 333-140455 - Feb. 5) (BR. 11) F-3ASR EKSPORTFINANS ASA, DRONNING MAUDS GT 15 0250, OSLO 2 NORWAY, Q8, 2124219210 - 0 ($0.00) Debt, (File 333-140456 - Feb. 5) (BR. 11C) N-2 TORTOISE ENERGY INFRASTRUCTURE CORP, 10801 MASTEIN BLVD, OVERLAND PARK, KS, 66210, 9139811020 - 0 ($1,000,000.00) Unallocated (Universal) Shelf, (File 333-140457 - Feb. 5) (BR. 16) S-4 U.S. Shipping Partners L.P., 399 THORNALL STREET, 8TH FLOOR, EDISON, NJ, 08837, 713-635-1500 - 0 ($100,000,000.00) Debt, (File 333-140458 - Feb. 5) (BR. 05C) F-10 ONCOLYTICS BIOTECH INC, 1167 KENSINGTON CRES NW SUITE 210, CALGARY ALBERTA CANADA T2N 1X7, ALBERTA CANADA, A0, 00000, 4036707380 - 0 ($12,415,105.00) Equity, (File 333-140460 - Feb. 5) (BR. 01B) S-3 NANOPHASE TECHNOLOGIES CORPORATION, 453 COMMERCE ST, BURR RIDGE, IL, 60521, 6303231200 - 0 ($7,876,881.87) Equity, (File 333-140461 - Feb. 5) (BR. 06B) S-8 Triton Distribution Systems, Inc., ONE HARBOR DRIVE, SUITE 300, SAUSALITO, CA, 94965, 415-339-4600 - 4,300,000 ($12,900,000.00) Equity, (File 333-140462 - Feb. 5) (BR. 05B) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: 1.01 Entry into a Material Definitive Agreement 1.02 Termination of a Material Definitive Agreement 1.03 Bankruptcy or Receivership 2.01 Completion of Acquisition or Disposition of Assets 2.02 Results of Operations and Financial Condition 2.03 Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant 2.04 Triggering Events That Accelerate or Increase a Direct Financial Obligation under an Off-Balance Sheet Arrangement 2.05 Cost Associated with Exit or Disposal Activities 2.06 Material Impairments 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing 3.02 Unregistered Sales of Equity Securities 3.03 Material Modifications to Rights of Security Holders 4.01 Changes in Registrant's Certifying Accountant 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review 5.01 Changes in Control of Registrant 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year 5.04 Temporary Suspension of Trading Under Registrant's Employee Benefit Plans 5.05 Amendments to the Registrant's Code of Ethics, or Waiver of a Provision of the Code of Ethics 6.01. ABS Informational and Computational Material. 6.02. Change of Servicer or Trustee. 6.03. Change in Credit Enhancement or Other External Support. 6.04. Failure to Make a Required Distribution. 6.05. Securities Act Updating Disclosure. 7.01 Regulation FD Disclosure 8.01 Other Events 9.01 Financial Statements and Exhibits 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 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 4 KIDS ENTERTAINMENT INC NY 5.02,9.01 01/30/07 ABIOMED INC DE 2.02,9.01 02/05/07 ABIOMED INC DE 3.02 01/30/07 ACORDA THERAPEUTICS INC 5.02,9.01 01/30/07 Aerobic Creations, Inc. NV 5.02 02/05/07 AEROFLEX INC DE 2.02,9.01 02/05/07 AFFORDABLE RESIDENTIAL COMMUNITIES IN MD 1.01,3.02,8.01,9.01 01/31/07 AFFYMETRIX INC DE 5.02 01/30/07 AGILYSYS INC OH 2.02,7.01,9.01 02/05/07 AGILYSYS INC OH 8.01 02/05/07 AGL RESOURCES INC GA 1.01 01/30/07 AGL RESOURCES INC GA 5.02 11/21/06 AMEND ALDILA INC DE 5.02,7.01,9.01 01/30/07 ALLIANCE ONE INTERNATIONAL, INC. VA 5.02 02/05/07 ALLIED HOLDINGS INC GA 8.01,9.01 02/02/07 ALTIRIS INC DE 2.02,8.01,9.01 02/05/07 ALTRIA GROUP, INC. VA 8.01,9.01 02/05/07 AMERICAN STATES WATER CO CA 5.02 01/30/07 American Telecom Services Inc 3.02,5.03,8.01,9.01 01/30/07 APAC CUSTOMER SERVICE INC IL 1.01,5.02,7.01,9.01 01/31/07 APOLLO DRILLING, INC. DE 5.02 02/05/07 ARCADIA RESOURCES, INC NV 5.02 01/31/07 ARGONAUT GROUP INC DE 2.02,9.01 02/05/07 ARRAY BIOPHARMA INC DE 2.02,9.01 02/05/07 ARVINMERITOR INC IN 1.01,8.01 02/05/07 AURIGA LABORATORIES, INC. DE 2.02,7.01,9.01 02/05/07 AVOCENT CORP DE 7.01,9.01 02/05/07 AXIS CAPITAL HOLDINGS LTD 2.02,9.01 02/05/07 B&G Foods, Inc. DE 2.02,7.01,9.01 02/05/07 BASIC EARTH SCIENCE SYSTEMS INC DE 8.01,9.01 02/05/07 BE AEROSPACE INC DE 2.02,9.01 02/05/07 BECTON DICKINSON & CO NJ 5.02,8.01,9.01 01/30/07 BILL BARRETT CORP 7.01,9.01 02/01/07 BLACK HILLS CORP /SD/ SD 5.02,9.01 02/02/07 BLACKBAUD INC 2.02,8.01,9.01 02/05/07 BP PRUDHOE BAY ROYALTY TRUST DE 8.01 01/30/07 BREEZE-EASTERN CORP DE 7.01,9.01 02/02/07 BRESLER & REINER INC DE 8.01,9.01 01/31/07 BRONZE MARKETING INC 8.01,9.01 02/05/07 BROOKE CORP KS 7.01,8.01,9.01 01/31/07 BROWN & BROWN INC FL 5.02,7.01,9.01 01/30/07 BUILDING MATERIALS HOLDING CORP DE 2.02,9.01 02/05/07 CALA CORP OK 2.01 01/31/07 CAMERA PLATFORMS INTERNATIONAL INC DE 1.01,9.01 01/30/07 CAPITAL ALLIANCE INCOME TRUST REAL ES DE 9.01 02/02/07 Capital One Auto Receivables LLC DE 8.01,9.01 02/02/07 CAPITOL FEDERAL FINANCIAL 2.02,9.01 12/31/06 CARMAX INC VA 1.02 01/30/07 CAROLINA NATIONAL CORP SC 2.02,9.01 02/05/07 CAVALIER HOMES INC DE 5.02 01/30/07 CELL GENESYS INC DE 1.01,3.02,9.01 02/05/07 CERTO GROUP CORP. DE 4.01,9.01 01/23/07 CHART INDUSTRIES INC DE 7.01,9.01 02/05/07 CHART INDUSTRIES INC DE 8.01 02/05/07 Chemtura CORP DE 1.01,9.01 02/02/07 CHEVRON CORP DE 5.03,9.01 01/31/07 China Marketing Media Holdings, Inc. TX 5.02 11/26/06 CHL Mortgage Pass-Through trust 2006- 7.01,9.01 02/03/07 CITIBANK CREDIT CARD ISSUANCE TRUST DE 8.01,9.01 02/02/07 CITIBANK CREDIT CARD MASTER TRUST I DE 8.01 02/05/07 CITIGROUP DIVERSIFIED FUTURES FUND LP 3.02 02/01/07 CITIGROUP FAIRFIELD FUTURES FUND LP I 3.02 02/01/07 Citizens Community Bancorp Inc. MD 2.02,9.01 02/05/07 CIVITAS BANKGROUP INC TN 7.01,9.01 02/05/07 CLARK INC DE 1.01,9.01 01/29/07 Claymont Steel Holdings, Inc. DE 5.02 01/31/07 Claymont Steel Holdings, Inc. DE 7.01,9.01 02/05/07 CLOROX CO /DE/ DE 5.02,9.01 02/05/07 COGNIZANT TECHNOLOGY SOLUTIONS CORP 2.02,9.01 02/05/07 COLLECTORS UNIVERSE INC DE 7.01,9.01 02/02/07 COLUMBIA LABORATORIES INC DE 7.01,9.01 02/04/07 COMMERCE BANCORP INC /NJ/ NJ 5.02,9.01 02/05/07 CONCEPTUS INC DE 5.03,9.01 04/03/06 AMEND CONGOLEUM CORP DE 8.01 02/05/07 CONTANGO OIL & GAS CO DE 1.01,2.03,9.01 01/30/07 Convergence Ethanol, Inc. 5.02 02/01/07 COOPERATIVE BANKSHARES INC NC 8.01 01/30/07 CORPORATE BOND BACKED CERTIFICATES TR DE 8.01,9.01 02/01/07 COUSINS PROPERTIES INC GA 2.02,9.01 05/07/02 CRESTED CORP CO 4.01 02/02/07 CUTERA INC DE 5.02 02/02/07 CWABS Asset-Backed Certificates Trust DE 8.01,9.01 12/12/06 CWABS Asset-Backed Certificates Trust DE 8.01,9.01 12/29/06 CWABS Asset-Backed Certificates Trust DE 8.01,9.01 01/18/07 CYTODYN INC CO 1.01,2.01,9.01 01/30/07 CYTORI THERAPEUTICS, INC. DE 5.02 01/30/07 CYTRX CORP DE 3.02 01/30/07 DALRADA FINANCIAL CORP DE 4.01 02/02/07 DARK DYNAMITE, INC NV 4.01,9.01 02/01/07 DATALINK CORP MN 1.01,2.01,3.02,7.01,9.01 01/30/07 DEERE & CO DE 7.01 02/05/07 DELL INC DE 2.02,5.02,9.01 01/30/07 Dhanoa Minerals Ltd. NV 5.02,9.01 02/05/07 Diagnostic CORP of America DE 4.01,9.01 01/12/07 AMEND DISCOVER CARD MASTER TRUST I DE 8.01,9.01 02/02/07 DNB FINANCIAL CORP /PA/ PA 2.02,9.01 02/05/07 DOCUMENT SCIENCES CORP DE 8.01,9.01 02/02/07 DOCUMENT SECURITY SYSTEMS INC NY 8.01 01/30/07 DOLLAR GENERAL CORP TN 5.02 01/30/07 DOLLAR THRIFTY AUTOMOTIVE GROUP INC DE 2.02,4.02,9.01 01/31/07 Dollarama Group L.P. A8 4.01,5.03,9.01 02/01/07 AMEND DSL NET INC DE 3.02,9.01 02/05/07 Duncan Energy Partners L.P. DE 1.01,2.01,3.02,5.03,9.01 01/30/07 DURECT CORP DE 8.01,9.01 02/05/07 EDENTIFY, INC. NV 8.01 01/31/07 EDGE PETROLEUM CORP DE 1.01,1.02,2.01,2.03,9.01 01/31/07 EDWARDS LIFESCIENCES CORP DE 2.02,9.01 02/05/07 EGL INC TX 1.01,5.02,9.01 02/01/07 ELKCORP DE 7.01,9.01 02/02/07 ENDWAVE CORP DE 5.03,9.01 02/02/07 ENERGY WEST INC MT 1.01,9.01 01/30/07 Enterprise GP Holdings L.P. DE 1.01,2.01,9.01 01/30/07 ENTERPRISE PRODUCTS PARTNERS L P DE 1.01,2.01,9.01 01/30/07 ENXNET INC OK 7.01,9.01 02/05/07 ENZO BIOCHEM INC NY 1.01,8.01,9.01 02/02/07 ENZON PHARMACEUTICALS INC DE 2.05 02/02/07 EPICEPT CORP 1.01,5.02,9.01 01/30/07 EQUITY OFFICE PROPERTIES TRUST MD 8.01,9.01 02/02/07 EQUITY OFFICE PROPERTIES TRUST MD 8.01,9.01 02/04/07 ESCO TECHNOLOGIES INC MO 2.02,5.03,7.01,9.01 02/02/07 EV Energy Partners, LP DE 7.01,9.01 01/30/07 EXECUTE SPORTS INC NV 1.01,2.01,8.01,9.01 01/31/07 EXPRESS SCRIPTS INC DE 8.01,9.01 02/05/07 FAMILY ROOM ENTERTAINMENT CORP NM 4.01 02/02/07 FEDERAL AGRICULTURAL MORTGAGE CORP 7.01,8.01,9.01 02/05/07 FEDERAL TRUST CORP FL 2.02,9.01 02/02/07 FENTURA FINANCIAL INC MI 2.02,9.01 02/01/07 FIRST FARMERS & MERCHANTS CORP TN 5.02 02/05/07 FLOW INTERNATIONAL CORP WA 5.02,8.01,9.01 02/01/07 FOOTHILLS RESOURCES INC 7.01,9.01 02/05/07 FORCE PROTECTION INC NV 1.01,9.01 01/25/07 FOREST OIL CORP NY 7.01,9.01 02/05/07 FREEPORT MCMORAN COPPER & GOLD INC DE 5.02,5.03,9.01 01/30/07 FULL HOUSE RESORTS INC DE 1.01,2.01,2.03,9.01 01/31/07 FUTOMIC INDUSTRIES INC NJ 4.01 02/01/07 FX ENERGY INC NV 8.01,9.01 02/05/07 GENESIS HEALTHCARE CORP PA 1.01,9.01 01/30/07 GENWORTH FINANCIAL INC DE 5.02 02/01/07 GEODYNE ENERGY INCOME LTD PARTNERSHIP OK 9.01 12/22/06 AMEND GEODYNE ENERGY INCOME LTD PARTNERSHIP OK 9.01 12/13/06 AMEND GEODYNE ENERGY INCOME LTD PARTNERSHIP OK 9.01 12/13/06 AMEND GEODYNE INSTITUTIONAL PENSION ENERGY OK 9.01 12/13/06 AMEND GEODYNE INSTITUTIONAL PENSION ENERGY TX 9.01 12/22/06 AMEND GeoEye, Inc. DE 8.01,9.01 02/02/07 Georgia Exploration, Inc. NV 1.01,2.01,3.02,9.01 01/30/07 Glass Wave Enterprises, Inc. NV 1.01,9.01 02/01/07 Global Developments Inc. DE 8.01 02/02/07 Global Developments Inc. DE 8.01 02/05/07 Globalstar, Inc. DE 5.02,8.01 01/30/07 GOLDEN PHOENIX MINERALS INC /MN/ MN 1.01,1.02,5.02,9.01 01/31/07 GOUVERNEUR BANCORP INC DE 2.02,9.01 02/05/07 GUITAR CENTER INC DE 1.01,2.02,9.01 01/30/07 HANOVER COMPRESSOR CO / DE 1.01,2.02,9.01 02/03/07 HARMONIC INC DE 5.02 01/30/07 HARRIS INTERACTIVE INC DE 2.02 02/02/07 HAWAIIAN ELECTRIC INDUSTRIES INC HI 5.03,8.01,9.01 01/26/07 HAWK CORP DE 5.02 01/30/07 HERBALIFE LTD. E9 8.01,9.01 02/02/07 HERCULES OFFSHORE, INC. DE 2.02,9.01 02/05/07 HFF, Inc. DE 3.03,5.02,5.03,8.01,9.01 01/30/07 HINES HORTICULTURE INC DE 2.01,9.01 10/02/06 AMEND HOLLY ENERGY PARTNERS LP DE 2.02,9.01 02/05/07 HORIZON OFFSHORE INC DE 5.04,9.01 02/05/07 HUMANA INC DE 2.02,7.01,9.01 02/05/07 HUTTIG BUILDING PRODUCTS INC DE 5.02,9.01 01/30/07 ICO Global Communications (Holdings) DE 8.01,9.01 02/05/07 IDAHO GENERAL MINES INC ID 2.01,9.01 01/30/07 IDAHO GENERAL MINES INC ID 5.02,9.01 01/30/07 IDAHO GENERAL MINES INC ID 5.03,9.01 01/30/07 IKANOS COMMUNICATIONS CA 2.02,9.01 02/05/07 ImmunoCellular Therapeutics, Ltd. DE 5.02 01/30/07 IMMUNOGEN INC MA 5.02,9.01 01/31/07 INFOUSA INC DE 8.01,9.01 02/02/07 INSIGNIA SOLUTIONS PLC 1.01,2.03 01/31/07 INTEGRATED BIOPHARMA INC DE 2.02,9.01 02/05/07 INTERNATIONAL BUSINESS MACHINES CORP NY 5.02 02/05/07 International Gold Resources, Inc. 8.01 01/02/07 INVESTORS FINANCIAL SERVICES CORP DE 8.01,9.01 02/04/07 IPSCO INC 2.02,9.01 02/05/07 Irish Mag, Inc. 5.03,9.01 01/25/07 IROBOT CORP DE 7.01,9.01 02/05/07 JANUS CAPITAL GROUP INC DE 5.02,9.01 02/02/07 JMG Exploration, Inc. NV 2.01,5.02,9.01 02/05/07 KAIRE HOLDINGS INC DE 4.01 02/02/07 KILROY REALTY CORP MD 2.02,9.01 02/05/07 KRAFT FOODS INC VA 8.01,9.01 02/05/07 Kreido Biofuels, Inc. NV 5.02 02/05/07 KRISPY KREME DOUGHNUTS INC NC 7.01,9.01 01/31/07 Lab123, Inc. DE 5.02,9.01 01/31/07 LABARGE INC DE 7.01,9.01 02/02/07 Landwin REIT Inc MD 8.01,9.01 02/01/07 LAS VEGAS SANDS CORP NV 2.02,9.01 02/05/07 LEAR CORP DE 8.01,9.01 02/05/07 LEHMAN ABS CORP AT&T WIRELESS SERV NO DE 5.01 02/02/07 LEHMAN ABS CORP BELLSOUTH CAPITAL FUN DE 8.01 02/01/07 LEHMAN ABS CORP BELLSOUTH DEB BCKD SE DE 8.01 02/01/07 LEHMAN ABS CORP BELLSOUTH DEBT- BACKE DE 5.01 02/01/07 LINN ENERGY, LLC DE 2.01,2.03,3.02,5.03,9.01 02/01/07 LONGVIEW FIBRE CO WA 1.01,3.03,8.01,9.01 02/02/07 LOUISIANA-PACIFIC CORP DE 5.02 02/02/07 LSB INDUSTRIES INC DE 2.02,9.01 02/02/07 AMEND MAGMA DESIGN AUTOMATION INC DE 8.01 01/31/07 MANHATTAN PHARMACEUTICALS INC DE 5.02,9.01 01/30/07 MASSBANK CORP DE 2.02,9.01 01/29/07 MAXCO INC MI 2.01,5.02,8.01,9.01 02/01/07 MAYFAIR MINING & MINERALS INC NV 8.01 11/30/06 MED-TECH SOLUTIONS, INC. 8.01,9.01 12/31/06 MEDIA GENERAL INC VA 5.02,9.01 01/31/07 MEDSTRONG INTERNATIONAL CORP 5.02,9.01 01/30/07 MENTOR CORP /MN/ MN 2.02,9.01 12/31/06 MERRILL LYNCH & CO INC DE 8.01,9.01 02/02/07 MID AMERICA APARTMENT COMMUNITIES INC TN 7.01,9.01 02/05/07 MIDAS INC DE 8.01 02/05/07 MILLS CORP DE 7.01,9.01 02/04/07 MOBILEMAIL (US) INC. NV 1.01,9.01 01/31/07 MODAVOX INC 4.01 01/19/07 MONTANA ACQUISITION CORP DE 8.01,9.01 02/01/07 MOSCOW CABLECOM CORP DE 5.02 02/05/07 MOTIENT CORP DE 5.02,7.01,9.01 01/31/07 MOTIVE INC DE 7.01,9.01 02/05/07 MS STRUCTURED SATURNS SERIES 2001-3 DE 8.01 02/02/07 MS STRUCTURED SATURNS SERIES 2002-8 DE 8.01 02/02/07 MS STRUCTURED SATURNS SERIES 2004-5 DE 8.01 02/02/07 MULTI FINELINE ELECTRONIX INC 8.01,9.01 02/05/07 NANOGEN INC DE 1.01,1.02,9.01 02/05/07 NANOSENSORS INC 8.01,9.01 02/05/07 NASB FINANCIAL INC MO 2.02 12/31/06 NATIONAL ENERGY SERVICES CO INC NV 2.02,9.01 02/05/07 NATIONAL HEALTH INVESTORS INC MD 8.01,9.01 02/02/07 NATIONAL HOUSING PARTNERSHIP REALTY F MD 2.01,9.01 01/31/07 NATIONAL SCIENTIFIC CORP/AZ 4.01,9.01 01/26/07 NATIONAL SEMICONDUCTOR CORP DE 8.01,9.01 02/05/07 NATIONWIDE HEALTH PROPERTIES INC MD 5.02,5.03,9.01 01/30/07 NAVARRE CORP /MN/ MN 5.02,9.01 01/30/07 NAVISITE INC DE 3.02 02/01/07 NET 1 UEPS TECHNOLOGIES INC 1.01,8.01,9.01 01/31/07 NETSOL TECHNOLOGIES INC NV 2.02 02/05/07 NEXT INC/TN DE 2.02,7.01,9.01 02/05/07 NEXTEST SYSTEMS CORP 5.02,9.01 01/30/07 NORD RESOURCES CORP DE 1.01,9.01 01/30/07 NORPAC TECHNOLOGIES, INC. NV 1.01,9.01 01/30/07 NOVATEL WIRELESS INC DE 2.02,9.01 02/05/07 Nuance Communications, Inc. DE 2.02,9.01 02/05/07 NVR INC VA 2.02,9.01 01/25/07 NYSE Group, Inc. DE 2.02,9.01 02/02/07 Oakmont Acquisition Corp. DE 1.02,9.01 01/17/07 OCCIDENTAL PETROLEUM CORP /DE/ DE 8.01 02/05/07 OCEAN WEST HOLDING CORP DE 1.01,9.01 01/29/07 AMEND ODYSSEY PICTURES CORP NV 3.02 01/24/07 OHIO LEGACY CORP OH 2.02,9.01 02/02/07 OneBeacon Insurance Group, Ltd. D0 2.02,9.01 02/02/07 OPENWAVE SYSTEMS INC DE 1.01,9.01 01/30/07 Optionable Inc 1.01,1.02,9.01 02/03/07 ORBCOMM Inc. DE 8.01 01/30/07 ORTHODONTIX INC FL 3.02 01/31/07 ORTHOVITA INC 8.01,9.01 01/31/07 OSI RESTAURANT PARTNERS, INC. DE 8.01 02/05/07 OVERSTOCK.COM, INC UT 2.02,9.01 02/05/07 OVERSTOCK.COM, INC UT 1.02,9.01 02/01/07 PACCAR INC DE 5.02,9.01 01/31/07 PACKETEER INC DE 1.01 01/31/07 PAIN THERAPEUTICS INC DE 2.02,9.01 02/05/07 PENWEST PHARMACEUTICALS CO WA 1.01,9.01 02/01/07 PHC INC /MA/ MA 3.03 01/05/07 PHOENIX COMPANIES INC/DE DE 2.02,9.01 02/01/07 PINGCHUAN PHARMACEUTICAL INC NC 2.01,3.02,5.01,9.01 01/30/07 PINNACLE FINANCIAL PARTNERS INC TN 7.01,9.01 02/05/07 PINNACLE WEST CAPITAL CORP AZ 7.01,9.01 02/05/07 PITNEY BOWES INC /DE/ DE 2.02,9.01 02/05/07 PLATINUM UNDERWRITERS HOLDINGS LTD D0 8.01,9.01 02/05/07 PMI GROUP INC DE 2.02,9.01 02/05/07 POSSIS MEDICAL INC MN 7.01,9.01 02/05/07 POTLATCH CORP DE 2.02,9.01 02/05/07 POZEN INC /NC 8.01 02/05/07 Prestige Brands Holdings, Inc. 2.02,7.01,9.01 02/05/07 PRICELINE COM INC DE 7.01,9.01 02/05/07 PRIMUS GUARANTY LTD 5.02 02/01/07 PRINCETON REVIEW INC DE 1.01,2.03,9.01 02/01/07 PRO-FAC COOPERATIVE INC 2.02,9.01 02/05/07 PROSPECT ENERGY CORP MD 8.01,9.01 02/05/07 PTS INC/NV/ NV 1.01 01/11/07 QUANTITATIVE METHODS CORP NV 8.01,9.01 01/17/07 QUEPASA CORP NV 4.01,9.01 01/31/07 QUEST DIAGNOSTICS INC DE 1.01,2.03,8.01,9.01 01/31/07 R&G FINANCIAL CORP PR 5.02,8.01,9.01 12/12/06 RAINMAKER SYSTEMS INC CA 1.01,9.01 02/01/07 REDCELL POWER CORP DE 5.02 02/05/07 REGAL BELOIT CORP WI 2.02,9.01 02/05/07 RELIANT ENERGY INC DE 7.01,9.01 02/05/07 RENASANT CORP MS 1.01,8.01,9.01 02/05/07 RENHUANG PHARMACEUTICALS INC NV 7.01,9.01 02/01/07 REWARDS NETWORK INC DE 2.02,9.01 02/05/07 River Rock Entertainment Authority XX 1.02 01/31/07 RIVIERA TOOL CO MI 1.01 02/01/07 ROCKWELL AUTOMATION INC DE 2.01,9.01 01/31/07 ROYAL CARIBBEAN CRUISES LTD 2.02,7.01 02/05/07 RTI INTERNATIONAL METALS INC OH 5.02,9.01 02/01/07 SALOMON SMITH BARNEY ORION FUTURES FU 3.02 02/01/07 SBT Bancorp, Inc. CT 2.02,9.01 02/02/07 Security Capital Assurance Ltd D0 2.02,9.01 02/05/07 SELIGMAN SELECT MUNICIPAL FUND INC MD 7.01,9.01 02/05/07 SENOMYX INC DE 5.02 01/30/07 SENTRY TECHNOLOGY CORP 5.02 01/31/07 SHARPS COMPLIANCE CORP DE 1.01,2.03,9.01 02/05/07 SIMON PROPERTY GROUP INC /DE/ DE 8.01,9.01 02/05/07 SIMTROL INC DE 1.01,2.03,3.02,3.03,9.01 01/30/07 Siouxland Ethanol, LLC NE 1.01 02/02/07 Sirion Holdings, Inc. DE 5.02 01/30/07 SMARTIRE SYSTEMS INC 8.01,9.01 12/20/06 SMITH & WOLLENSKY RESTAURANT GROUP IN DE 2.05,5.02 02/05/07 SMITH BARNEY POTOMAC FUTURES FUND LP 3.02 02/01/07 SMITH BARNEY WESTPORT FUTURES FUND LP 3.02 02/01/07 SOLOMON TECHNOLOGIES INC DE 1.01,3.02,5.02,9.01 12/31/06 Solvis Group, Inc. 4.01 02/02/07 SPARK NETWORKS PLC X0 2.01,9.01 02/01/07 SRI SURGICAL EXPRESS INC FL 5.02,7.01,9.01 02/05/07 STAKTEK HOLDINGS INC DE 5.02 02/01/07 Stargold Mines, Inc. 4.01 01/24/07 AMEND STATE STREET CORP MA 8.01,9.01 02/04/07 Storm Cat Energy CORP 1.01,2.03,3.02,9.01 01/19/07 STRATECO RESOURCES INC 3.02,5.02 02/05/07 SUN MICROSYSTEMS, INC. DE 9.01 01/23/07 AMEND TBS INTERNATIONAL LTD 1.01,2.01,2.03 02/05/07 TECUMSEH PRODUCTS CO MI 5.02,7.01,9.01 01/31/07 Tejas Inc DE 4.01,9.01 01/22/07 TELKONET INC 3.02,9.01 02/02/07 TEMPLE INLAND INC DE 2.02,7.01,9.01 02/05/07 TEPPCO PARTNERS LP DE 1.01,9.01 02/05/07 TESORO CORP /NEW/ DE 5.02 02/01/07 THAXTON GROUP INC SC 8.01,9.01 01/31/07 TheRetirementSolution.com, Inc. UT 5.02,9.01 01/18/06 AMEND THOMAS GROUP INC DE 2.02,9.01 02/02/07 THOMAS PROPERTIES GROUP INC DE 2.01,9.01 02/05/07 Tower Group, Inc. DE 8.01 02/05/07 TOYS R US INC DE 5.02 02/04/07 TRADESTAR SERVICES, INC. NV 7.01,9.01 02/05/07 TRANSMETA CORP DE 2.02,7.01,9.01 02/05/07 TreeHouse Foods, Inc. DE 5.02,9.01 01/30/07 TRIAD HOSPITALS INC DE 1.01,2.02,9.01 02/04/07 TRIPOS INC UT 2.06,4.02 09/30/06 TRIZETTO GROUP INC DE 2.02,9.01 02/05/07 TRIZETTO GROUP INC DE 5.02 01/30/07 TUMBLEWEED COMMUNICATIONS CORP DE 7.01,9.01 02/05/07 U.S. Shipping Partners L.P. DE 8.01 02/05/07 U.S. Shipping Partners L.P. DE 8.01 02/02/07 UAL CORP /DE/ DE 1.01,2.03,7.01,8.01,9.01 02/02/07 UNIFY CORP DE 9.01 02/02/07 AMEND UNITEDHEALTH GROUP INC MN 7.01,9.01 02/05/07 UNIVERSAL COMPRESSION HOLDINGS INC DE 1.01,2.02,9.01 02/05/07 US ENERGY CORP WY 4.01 02/02/07 USN CORP CO 5.02 02/05/07 UTEK CORP 8.01,9.01 01/30/07 VECTREN CORP IN 5.02,5.05 02/02/07 VERINT SYSTEMS INC 8.01 02/01/07 VIASPACE Inc. NV 5.02,9.01 02/05/07 Vincera, Inc. DE 4.01,9.01 02/01/07 VITAL SIGNS INC NJ 1.02,8.01,9.01 02/01/07 Vocus, Inc. DE 2.02,9.01 02/05/07 VOLKSWAGEN AUTO LEASE/LOAN UNDERWRITT DE 8.01,9.01 02/02/07 VORNADO REALTY TRUST MD 7.01,8.01,9.01 02/04/07 WARNING MANAGEMENT SERVICES INC NY 4.01,5.02 02/02/07 WATER CHEF INC DE 1.01,5.02,8.01,9.01 01/31/07 Waterbank of America (USA) Inc. UT 2.03,3.02,9.01 01/17/07 WELLS REAL ESTATE FUND IX LP GA 2.01,9.01 01/31/07 WELLS REAL ESTATE FUND VI L P GA 2.01,9.01 01/31/07 WELLS REAL ESTATE FUND VII L P GA 2.01,9.01 01/31/07 WELLS REAL ESTATE FUND VIII LP GA 2.01,9.01 01/31/07 WELLS REAL ESTATE FUND X L P GA 2.01,9.01 01/31/07 WELLS REAL ESTATE FUND XI L P GA 2.01,9.01 01/31/07 WELLS REAL ESTATE FUND XIII L P 2.01,9.01 01/31/07 WELLS REAL ESTATE FUND XIV LP GA 2.01,9.01 01/31/07 WELLS REAL ESTATE INVESTMENT TRUST IN MD 1.01,3.02,5.02,7.01,9.01 02/02/07 WELLS REAL ESTATE INVESTMENT TRUST IN MD 7.01,9.01 02/05/07 WENDYS INTERNATIONAL INC OH 7.01,9.01 02/05/07 WESCORP ENERGY INC 2.02,9.01 01/30/07 White River Capital Inc 5.02,9.01 02/01/07 Wi-Tron, Inc. DE 4.01,9.01 02/05/07 AMEND WOLVERINE TUBE INC DE 1.01,5.01,5.02,9.01 01/31/07 WORLD AM, INC. 1.01,9.01 01/22/07 XFONE INC NV 5.02,5.03,8.01,9.01 02/04/07 YOUNG INNOVATIONS INC MO 5.02,9.01 01/31/07 YRC WORLDWIDE INC DE 2.02,9.01 02/01/07 Zone Mining LTD 1.01,3.02,9.01 01/31/07