SEC NEWS DIGEST Issue 2006-27 February 9, 2006 ENFORCEMENT PROCEEDINGS IN THE MATTER OF THOMAS ROBBINS On February 8, the Commission instituted administrative proceedings against Thomas J. Robbins pursuant to Section 203(f) of the Investment Advisers Act of 1940 (Advisers Act). The Division of Enforcement (Division) alleges that on June 21, 2005, Robbins was enjoined from future violations of Sections 5(a), 5(c) and 17(a) of the Securities Act of 1933, Section 10(b) and of the Exchange Act of 1934 and Rule 10b-5 thereunder and Sections 206(1) and 206(2) of the Advisers Act. The Commission filed its complaint against Robbins and others on February 9, 2005. The Order Instituting Proceedings (Order) also alleges that the complaint in the underlying injunctive action alleged that, from at least January 2002 until February 2003, Robbins caused over 100 investors to invest $4,545,723.44 in two bogus investment schemes. The complaint alleges that, among other things, Robbins solicited money from investors to provide Robbins with funds to day trade stocks in a brokerage account he managed. It is further alleged that Robbins misrepresented to clients and potential clients that he was using their money to successfully buy and sell stock for substantial profits when, in fact, he was consistently sustaining losses from his day- trading activity and misappropriating clients' funds for his own use without disclosing this fact. Finally, it is alleged that Robbins misrepresented to his clients that returns paid them were derived from trading profits when the returns were actually paid from new funds invested in the program by new clients. A hearing will be scheduled before an administrative law judge to determine whether the allegations contained in the Order are true, to provide Thomas J. Robbins an opportunity to dispute these allegations, and to determine what sanctions, if any, are appropriate in the public interest pursuant to Section 203(f) of the Advisers Act. (Rel. IA- 2485; File No. 3-12178) FORMER CHIEF FINANCIAL OFFICER OF GEMSTAR-TV GUIDE INTERNATIONAL, INC. SETTLES SEC ACTION On February 8, the Commission announced that Elsie M. Leung, the former chief financial officer of Gemstar-TV Guide International, Inc., agreed to pay over $1.3M to settle the SEC's charges alleging that she participated in a scheme to defraud investors by inflating Gemstar's licensing and advertising revenues. As part of the settlement, Leung, who also served as co-president, chief operating officer, and a member of the board of directors of Gemstar, will be permanently barred from serving as an officer or director of a public company. Leung, age 59, of Pasadena, CA, agreed to pay a total of $1,364,866 in disgorgement, interest, and penalties and consented to the entry of a final judgment in the SEC's civil litigation against her in the United States District Court for the Central District of California. The final judgment, which is subject to approval by the Honorable Mariana R. Pfaelzer, permanently enjoins Leung from future violations of the federal securities laws, and orders Leung to pay disgorgement of $600,000, representing her ill-gotten bonus during the relevant period, pre-judgment interest of $14,866, and a civil penalty of $750,000. In addition to a permanent officer or director bar, Leung also consented to an SEC order barring her from appearing or practicing before the SEC as an accountant. Leung consented to the final judgment and SEC order without admitting or denying the allegations. The SEC will seek to have the monies paid by Leung included in a fund established for harmed shareholders of Gemstar pursuant to the Fair Funds provision of the Sarbanes-Oxley Act of 2002. The fund also includes payments from previous settlements by Gemstar and its former co-president and general counsel. Gemstar is a Los Angeles-based media and technology company that publishes TV Guide magazine and an interactive program guide (IPG) for televisions that enables consumers to navigate through and select television programs. During the relevant period, Gemstar generated revenues from the IPG by licensing the technology to third parties and selling advertising on the IPG. In statements to securities analysts and the investing public, Gemstar repeatedly touted the IPG technology and IPG advertising revenues as the company's future and as the "value driver" of the company's stock, and downplayed expected declines in revenue from TV Guide magazine. The SEC's complaint, filed in June 2003, alleges that from June 1999 through September 2002, Gemstar overstated its total revenues by at least $248 million to meet its ambitious projections for revenue growth from IPG licensing and advertising. The complaint further alleges that Leung directed and approved Gemstar's fraudulent recording of IPG licensing and advertising revenue and approved fraudulent disclosure documents. The complaint alleges that Leung knew, but did not disclose, that Gemstar was improperly recognizing and reporting licensing and advertising revenue from seven companies and that she participated in fraudulently diverting revenue from one business sector to another to meet sector revenue projections. Additionally, the complaint alleges that Leung signed false management representation letters to Gemstar's auditors regarding the structure of certain transactions. The complaint charges Leung with securities fraud, falsifying Gemstar's books and records, aiding and abetting Gemstar's reporting and record-keeping violations, and making false statements to auditors, in violation of Section 17(a) of the Securities Act of 1933 and Sections 10(b), 13(a), 13(b)(2)(A), 13(b)(2)(B) and 13(b)(5) of the Securities Exchange Act of 1934 and Rules 10b-5, 12b-20, 13a-1, 13a-11, 13a-13, 13b2-1, and 13b2-2 thereunder. [SEC v. Elsie M. Leung, U.S. District Court for the Central District of California, Civil Action No. CV 03-4376 MRP (PLAx)] (LR-19558) PERMANENT INJUNCTION ENTERED AGAINST BRAD WEAVER AND BETA ASSET MANAGEMENT, INC. On February 3, the Honorable Rebecca R. Pallmeyer, U.S. District Court Judge for the Northern District of Illinois, entered an Order permanently enjoining Brad A. Weaver, a Chicago resident, and his company, Beta Asset Management, Inc., from violating 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, in connection with a Ponzi scheme. The Commission filed its Complaint on Dec. 23, 2004. The Commission's Complaint alleges that Weaver and Beta Asset Management, Inc., raised millions of dollars by fraudulently telling investors that they could profitably trade in the "error accounts" of a broker-dealer at no risk. The Defendants' so-called error account trading strategy did not and could not have existed. The Complaint further alleges that the Defendants induced investors to "roll-over" their alleged error account trading profits into a limited partnership. The Defendants fraudulently represented that the limited partnership had $30 million in assets at an offshore company, even though the limited partnership never had more than $30,000 in assets. According to the Order, the amount of any disgorgement and civil penalty will be determined at a later time. [SEC v. Brad A. Weaver and Weaver Asset Management, Inc., Civil Action No. 04 C 8279, N.D. Ill.] (LR-19559) SEC CHARGES AIG WITH SECURITIES FRAUD On February 9, the Commission announced the filing and settlement of charges that American International Group, Inc. (AIG) committed securities fraud. The settlement is part of a global resolution of federal and state actions under which AIG will pay in excess of $1.6 billion to resolve claims related to improper accounting, bid rigging and practices involving workers' compensation funds. The Commission announced the settlement in coordination with the Office of the New York State Attorney General, the Superintendent of Insurance of the State of New York and the United States Department of Justice, which have also reached settlements with AIG. The settlement with the Commission provides that AIG will pay $800 million, consisting of disgorgement of $700 million and a penalty of $100 million, and undertake corporate reforms designed to prevent similar misconduct from occurring. The penalty amount takes into account AIG's substantial cooperation during the Commission's investigation. Linda Chatman Thomsen, Director of the Commission's Division of Enforcement, said: "This important settlement arose out of our industry wide investigation into the misuse of finite insurance and reinsurance. While this settlement concludes our investigation of AIG, our investigation continues with respect to others who may have participated in AIG's securities laws violations." Mark K. Schonfeld, Director of the Commission's Northeast Regional Office said: "In this settlement, we have sought to balance AIG's historical misconduct - which was substantial - with its new approach to compliance and cooperation with regulators and law enforcement. The Commission's settlement will also deliver meaningful monetary relief to those harmed by AIG's prior conduct." The Commission's complaint, filed today in federal court in Manhattan, alleges that AIG's reinsurance transactions with General Re Corporation (Gen Re) were designed to inflate falsely AIG's loss reserves by $500 million in order to quell analyst criticism that AIG's reserves had been declining. The complaint also identifies a number of other transactions in which AIG materially misstated its financial results through sham transactions and entities created for the purpose of misleading the investing public. Specifically, the Commission's complaint alleges that in December 2000 and March 2001, AIG entered into two sham reinsurance transactions with Gen Re that had no economic substance but were designed to allow AIG to improperly add a total of $500 million in phony loss reserves to its balance sheet in the fourth quarter of 2000 and the first quarter of 2001. The transactions were initiated by AIG to quell analysts' criticism of AIG for a prior reduction of the reserves. In addition, the complaint alleges that in 2000, AIG engaged in a transaction with Capco Reinsurance Company, Ltd. (Capco) to conceal approximately $200 million in underwriting losses in its general insurance business by improperly converting them to capital (or investment) losses to make those losses less embarrassing to AIG. The complaint further alleges that in 1991, AIG established Union Excess Reinsurance Company Ltd. (Union Excess), an offshore reinsurer, to which it ultimately ceded approximately 50 reinsurance contracts for its own benefit. Although AIG controlled Union Excess, it improperly failed to consolidate Union Excess's financial results with its own, and in fact took steps to conceal its control over Union Excess from its auditors and regulators. As a result of these actions and other accounting improprieties, AIG fraudulently improved its financial results. Shortly after federal and state regulators contacted AIG about the Gen Re transaction, AIG commenced an internal investigation that eventually led to a restatement of its prior accounting for approximately 66 transactions or items. In its restatement, AIG admitted not only that its accounting for certain transactions had been improper, but also that the purpose behind some of those transactions was to improve financial results that AIG believed to be important to the market. AIG also conceded in its restatement that certain transactions may have "involved documentation that did not accurately reflect the true nature of the arrangements … [and] misrepresentations to members of management, regulators and AIG's independent auditors." Furthermore, the restatement summarized several transactions that AIG accounted for improperly, including, among others, two sham reinsurance transactions with Gen Re and certain transactions involving Capco and Union Excess. As a result of the restatement, AIG reduced its shareholders' equity at December 31, 2004 by approximately $2.26 billion (or 2.7%). In the Commission's settlement, AIG has agreed, without admitting or denying the allegations of the complaint, to the entry of a Court order enjoining it from violating the antifraud, books and records, internal controls, and periodic reporting provisions of the federal securities laws. The order also requires that AIG pay a civil penalty of $100 million and disgorge ill-gotten gains of $700 million, all of which the Commission will seek to distribute to injured investors. AIG has also agreed to certain undertakings designed to assure the Commission that future transactions will be properly accounted for and that senior AIG officers and executives receive adequate training concerning their obligations under the federal securities laws. AIG's remedial measures include, among other things, (i) appointing a new Chief Executive Officer and Chief Financial Officer; (ii) putting forth a statement of tone and philosophy committed to achieving transparency and clear communication with all stakeholders through effective corporate governance, a strong control environment, high ethical standards and financial reporting integrity; (iii) establishing a Regulatory, Compliance and Legal Committee to provide oversight of AIG's compliance with applicable laws and regulations; and (iv) enhancing its "Code of Conduct" for employees and mandating that all employees complete special formal ethics training. This proposed settlement is subject to court approval. The settlement takes into consideration AIG's cooperation during the investigation and its remediation efforts in response to material weaknesses identified by its internal review. From the outset of the investigation, AIG gave complete cooperation to the investigation by the Commission's staff. Among other things, AIG (i) promptly provided information regarding any relevant facts and documents uncovered in its internal review; (ii) provided the staff with regular updates on the status of the internal review; and (iii) sent a clear message to its employees that they should cooperate in the staff's investigation by terminating those employees, including members of AIG's former senior management, who chose not to cooperate in the staff's investigation. The Commission acknowledges the assistance and cooperation of the Office of the New York State Attorney General, the Superintendent of Insurance of the State of New York, the U.S. Department of Justice, Fraud Section, Criminal Division, and the U.S. Postal Inspection Service. [SEC v. American International Group, Inc., Case No. 06 CV 1000, SDNY] (LR-19560; AAE Rel. 2371) HOLDING COMPANY ACT RELEASES CENTERPOINT ENERGY, INC., ET AL. A supplemental order has been authorizing a post-effective amendment filed by CenterPoint Energy, Inc., a registered holding company, and its subsidiaries, regarding the realization of certain tax benefits. (Rel. 35- 28083) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF A PROPOSED RULE CHANGES The Commission issued notice of immediate effectiveness of a proposed rule change and Amendment No. 1 thereto (SR-Amex-2006-009) filed by the American Stock Exchange relating to "All or None" Orders. Publication of the proposal is expected in the Federal Register during the week of February 6. (Rel. 34-53234) The New York Stock Exchange filed a proposed rule change (SR-NYSE- 2005-92) and Amendment No. 1 thereto relating to increasing certain fees charged by the Exchange to its members and member organizations. The proposed rule change has become effective on filing 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 February 6. (Rel. 34-53235) ACCELERATED APPROVAL OF PROPOSED RULE CHANGE The Commission granted accelerated approval to a proposed rule change (SR-Phlx-2006-11) and Amendment No. 1 thereto, filed by the Philadelphia Stock Exchange relating to the quoting obligations for Directed Streaming Quote Traders and Directed Remote Streaming Quote Traders and changes to the Exchange's opening rule. Publication of the proposal is expected in the Federal Register during the week of February 6. (Rel. 34-53242) WITHDRAWAL SOUGHT A notice has been issued giving interested persons until March 6, 2006, to comment on the application of Tasty Baking Company to withdraw its common stock, $.50 par value, and common stock purchase rights from listing and registration on the New York Stock Exchange. (Rel. 34-53237) SECURITIES ACT REGISTRATIONS The following registration statements have been filed with the SEC under the Securities Act of 1933. The reported information appears as follows: Form, Name, Address and Phone Number (if available) of the issuer of the security; Title and the number and/or face amount of the securities being offered; Name of the managing underwriter or depositor (if applicable); File number and date filed; Assigned Branch; and a designation if the statement is a New Issue. Registration statements may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . SB-2 WPCS INTERNATIONAL INC, 140 SOUTH VILLAGE AVENUE, SUITE 20, EXTON, PA, 19341, 6109030400 - 2,300,000 ($27,404,500.00) Equity, (File 333-131650 - Feb. 8) (BR. 11A) S-8 MYRIAD GENETICS INC, 320 WAKARA WAY, SALT LAKE CITY, UT, 84108, 1,200,000 ($25,320,000.00) Equity, (File 333-131653 - Feb. 8) (BR. 01B) S-8 HealthSpring, Inc., 44 VANTAGE WAY, SUITE 300, NASHVILLE, TN, 37228, 615-291-7000 - 6,445,000 ($132,949,285.00) Equity, (File 333-131654 - Feb. 8) (BR. 01C) S-3 COLLAGENEX PHARMACEUTICALS INC, 41 UNIVERSITY DRIVE, NEWTON, PA, 18940, 2155797388 - 0 ($75,000,000.00) Equity, (File 333-131655 - Feb. 8) (BR. 01A) S-8 ADVANCED MAGNETICS INC, 61 MOONEY ST, CAMBRIDGE, MA, 02138, 6174972070 - 1,000,000 ($20,130,000.00) Equity, (File 333-131656 - Feb. 8) (BR. 01C) F-6 SPARK NETWORKS PLC, 8383 WILSHIRE BOULEVARD, SUITE 800, BEVERLY HILLS, CA, 90211, 323-836-3000 - 100,000,000 ($5,000,000.00) ADRs/ADSs, (File 333-131657 - Feb. 8) (BR. 08C) S-8 ECOLOGY & ENVIRONMENT INC, 368 PLEASANTVIEW DR, LANCASTER, NY, 14086, 7166848060 - 88,000 ($843,040.00) Equity, (File 333-131658 - Feb. 8) (BR. 06C) S-1 VONAGE HOLDINGS CORP, 23 MAIN STREET, HOLMDEL, NJ, 07733, 732-528-2600 - 0 ($250,000,000.00) Equity, (File 333-131659 - Feb. 8) (BR. 11) SB-2 ROO GROUP INC, 228 EAST 45TH STREET, 8TH FLOOR, NEW YORK, NY, 10017, 646-320-4394 - 10,041,414 ($30,525,898.56) Equity, (File 333-131660 - Feb. 8) (BR. 05B) S-8 Vivid Learning Systems, Inc., 723 THE PARKWAY, SUITE 200, RICHLAND, WA, 99352, (509) 943-5319 - 2,400,000 ($3,240,000.00) Equity, (File 333-131661 - Feb. 8) (BR. 09B) S-3 CWMBS INC, 4500 PARK GRANADA, 155 N LAKE AVE, PASADENA, CA, 91302, 8183325300 - 1,000,000 ($1,000,000.00) Mortgage Backed Securities, (File 333-131662 - Feb. 8) (BR. 05) S-8 LINDSAY MANUFACTURING CO, 2707 NORTH 108TH STREET STE 102, OMAHA, NE, 68644, 4024282131 - 0 ($18,517,500.00) Equity, (File 333-131663 - Feb. 8) (BR. 10B) SB-2 Linkwell CORP, NO. 476 HUTAI BRANCH ROAD, BAOSHAN DISTRICT, SHANGHAI, F4, 200436, (86) 21-56689332 - 57,353,565 ($12,389,284.00) Equity, (File 333-131666 - Feb. 8) (BR. 03A) S-8 ORTHOVITA INC, 45 GREAT VALLEY PKWY, MALVERN, PA, 19355, 2156401775 - 2,000,000 ($9,000,000.00) Equity, (File 333-131667 - Feb. 8) (BR. 10C) S-3 ORTHOVITA INC, 45 GREAT VALLEY PKWY, MALVERN, PA, 19355, 2156401775 - 0 ($40,000,000.00) Unallocated (Universal) Shelf, (File 333-131668 - Feb. 8) (BR. 10C) S-8 CMGI INC, 1100 WINTER STREET, SUITE 4600, WALTHAM, MA, 02451, 781-663-5001 - 2,000,000 ($2,800,000.00) Equity, (File 333-131670 - Feb. 8) (BR. 11C) S-3 Henry Bros. Electronics, Inc., 280 MIDLAND AVE, SADDLE BROOK, NJ, 07663, 2017946500 - 45,996 ($256,658.00) Equity, (File 333-131671 - Feb. 8) (BR. 11A) S-8 BARRY R G CORP /OH/, 13405 YARMOUTH RD NW, PICKERINGTON, OH, 43147, 6148646400 - 750,000 ($4,946,250.00) Equity, (File 333-131672 - Feb. 8) (BR. 02A) S-8 SMART Modular Technologies (WWH), Inc., 4211 STARBOARD DRIVE, FREMONT, CA, 94538, 510-623-1231 - 9,446,515 ($32,181,989.00) Equity, (File 333-131673 - Feb. 8) (BR. 10) S-8 ALTIRIS INC, 588 WEST 400 SOUTH, LINDON, UT, 84042, 8018052400 - 1,415,425 ($23,337,527.40) Equity, (File 333-131674 - Feb. 8) (BR. 03B) S-1 Delek US Holdings, Inc., 615-771-6701 - 0 ($230,000,000.00) Equity, (File 333-131675 - Feb. 8) (BR. ) S-3 RURAL/METRO CORP /DE/, 9221 EAST VIA DE VENTURA, SCOTTSDALE, AZ, 85258, 4806063886 - 0 ($120,000,000.00) Unallocated (Universal) Shelf, (File 333-131676 - Feb. 8) (BR. 05C) S-11 Orange REIT, Inc., 78 OKNER PARKWAY, LIVINGSTON, NJ, 07039, 973-597-6433 - 6,666,667 ($100,000,005.00) Equity, (File 333-131677 - Feb. 8) (BR. ) S-8 dELiAs, Inc., 435 HUDSON STREET, NEW YORK CITY, NY, 10014, (212) 807-9060 - 0 ($77,208,545.00) Equity, (File 333-131678 - Feb. 8) (BR. 02) SB-2 UNICORP INC /NEW, 1117 HERKIMER STREET, SUITE 110, HOUSTON, TX, 77008, 713 802 2944 - 5,903,743 ($11,039,999.41) Equity, (File 333-131679 - Feb. 8) (BR. 04A) S-3 Opteum Mortgage Acceptance CORP, W. 115 CENTURY ROAD, PARAMUS, NJ, 07652, 201 225 2000 - 0 ($1,000,000.00) Mortgage Backed Securities, (File 333-131680 - Feb. 8) (BR. 05) S-3 MILA Mortgage Acceptance, Inc., 2711 CENTERVILLE RD., SUITE 400, WILMINGTON, DE, 19808, 800-332-6452 - 0 ($1,000,000.00) Mortgage Backed Securities, (File 333-131681 - Feb. 8) (BR. 05) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: 1.01 Entry into a Material Definitive Agreement 1.02 Termination of a Material Definitive Agreement 1.03 Bankruptcy or Receivership 2.01 Completion of Acquisition or Disposition of Assets 2.02 Results of Operations and Financial Condition 2.03 Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant 2.04 Triggering Events That Accelerate or Increase a Direct Financial Obligation under an Off-Balance Sheet Arrangement 2.05 Cost Associated with Exit or Disposal Activities 2.06 Material Impairments 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing 3.02 Unregistered Sales of Equity Securities 3.03 Material Modifications to Rights of Security Holders 4.01 Changes in Registrant's Certifying Accountant 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review 5.01 Changes in Control of Registrant 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year 5.04 Temporary Suspension of Trading Under Registrant's Employee Benefit Plans 5.05 Amendments to the Registrant's Code of Ethics, or Waiver of a Provision of the Code of Ethics 6.01. ABS Informational and Computational Material. 6.02. Change of Servicer or Trustee. 6.03. Change in Credit Enhancement or Other External Support. 6.04. Failure to Make a Required Distribution. 6.05. Securities Act Updating Disclosure. 7.01 Regulation FD Disclosure 8.01 Other Events 9.01 Financial Statements and Exhibits 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . STATE NAME OF ISSUER CODE 8K ITEM NO. DATE COMMENT ------------------------------------------------------------------------------------------------------- 1ST CENTENNIAL BANCORP CA 2.02,9.01 02/07/06 A CONSULTING TEAM INC NY 5.02,9.01 02/06/06 AASTROM BIOSCIENCES INC MI 2.02,9.01 02/08/06 Abington Community Bancorp, Inc. PA 8.01,9.01 02/06/06 ABRAXAS PETROLEUM CORP NV 7.01,9.01 02/08/06 ACCESSPOINT CORP /NV/ NV 7.01,8.01 02/08/06 ACE COMM CORP MD 9.01 02/08/06 Adams Respiratory Therapeutics, Inc. TX 2.02,9.01 02/08/06 ADDVANTAGE TECHNOLOGIES GROUP INC OK 2.02,9.01 02/08/06 ADOLOR CORP 8.01,9.01 02/07/06 ADVANCED MARKETING SERVICES INC DE 1.01,5.03,9.01 02/08/06 ADVANCED MEDIA TRAINING INC DE 1.01,7.01 02/06/06 ADVANCED MEDIA TRAINING INC DE 5.03 02/03/06 AMEND ADVANCED OPTICS ELECTRONICS INC NV 4.01,9.01 02/06/06 Advaxis, Inc. CO 1.01,2.03,3.02,9.01 02/02/06 AEROSONIC CORP /DE/ DE 5.02 02/06/06 AEROSONIC CORP /DE/ DE 5.02 02/06/06 AIRSPAN NETWORKS INC WA 1.01 01/27/06 AKAMAI TECHNOLOGIES INC DE 2.02,9.01 02/08/06 ALABAMA POWER CO AL 9.01 02/01/06 ALAMO GROUP INC DE 1.01,2.01,2.03,9.01 02/08/06 ALLIANCE ONE INTERNATIONAL, INC. VA 7.01 02/08/06 ALLIANT ENERGY CORP WI 2.02,9.01 02/08/06 AMEDISYS INC DE 7.01,9.01 02/08/06 AMERICA ONLINE LATIN AMERICA INC DE 7.01,9.01 02/06/06 AMERICAN AXLE & MANUFACTURING HOLDING DE 1.01 02/08/06 AMERICAN COMMERCIAL LINES INC. DE 2.02,7.01,9.01 02/08/06 AMERICAN ECOLOGY CORP DE 2.02,9.01 02/07/06 AMERICAN LAND LEASE INC DE 2.02,7.01,9.01 02/07/06 AMERICAN WATER STAR INC NV 4.01,8.01,9.01 02/08/06 AMG OIL LTD NV 7.01 02/08/06 AMKOR TECHNOLOGY INC DE 5.02 02/07/06 AML COMMUNICATIONS INC DE 5.02 02/03/06 AMSURG CORP TN 7.01,9.01 02/07/06 AMSURG CORP TN 1.01 02/02/06 APPLIED MICRO CIRCUITS CORP DE 2.02 01/25/06 AMEND APRIA HEALTHCARE GROUP INC DE 2.02,9.01 02/07/06 ARAMARK CORP/DE DE 2.02 02/08/06 ARBOR REALTY TRUST INC MD 5.02,9.01 02/08/06 ARGONAUT GROUP INC DE 2.02,9.01 02/07/06 ARKANSAS BEST CORP /DE/ DE 8.01,9.01 02/08/06 ASPECT MEDICAL SYSTEMS INC DE 2.02,9.01 02/08/06 Aspreva Pharmaceuticals CORP A1 2.02,9.01 02/08/06 ASSURED GUARANTY LTD 1.01 02/02/06 ATLANTIC COAST FEDERAL CORP X1 1.01,9.01 02/06/06 ATLAS AMERICA INC DE 2.02,7.01,8.01,9.01 02/07/06 ATMI INC DE 2.02,9.01 02/08/06 ATS MEDICAL INC MN 2.02,9.01 02/08/06 AURORA GOLD CORP DE 4.01,9.01 02/07/06 AVANEX CORP DE 1.01,2.02,9.01 01/27/06 AXCELIS TECHNOLOGIES INC DE 2.02,9.01 02/08/06 AXIS CAPITAL HOLDINGS LTD 5.02,9.01 02/06/06 AXIS CAPITAL HOLDINGS LTD 2.02,9.01 02/07/06 BANKATLANTIC BANCORP INC FL 5.04 02/08/06 BankFinancial CORP 5.04,9.01 02/08/06 Bayview Financial Mortgage Pass-Throu 8.01 02/08/06 BEARD CO /OK OK 1.01,9.01 02/08/06 BERRY PETROLEUM CO DE 5.02,7.01,9.01 02/08/06 AMEND BIOCRYST PHARMACEUTICALS INC DE 2.02,9.01 02/08/06 BIOCRYST PHARMACEUTICALS INC DE 1.01 02/02/06 BLACK HILLS CORP /SD/ SD 2.02,9.01 12/31/05 BLACK HILLS CORP /SD/ SD 8.01,9.01 02/07/06 BLACK HILLS CORP /SD/ SD 1.01 02/02/06 BOOTS & COOTS INTERNATIONAL WELL CONT DE 7.01,9.01 02/08/06 BORGWARNER INC DE 1.01,5.02,9.01 02/08/06 BORLAND SOFTWARE CORP DE 1.01,2.02,8.01,9.01 02/07/06 BOSTON COMMUNICATIONS GROUP INC MA 2.02,9.01 11/09/05 BRIGHT HORIZONS FAMILY SOLUTIONS INC DE 1.01 02/02/06 Bristow Group Inc DE 8.01,9.01 02/07/06 Bristow Group Inc DE 1.01,9.01 12/09/05 BROCADE COMMUNICATIONS SYSTEMS INC DE 1.01,5.02 02/02/06 Brookdale Senior Living Inc. DE 1.01,9.01 02/07/06 BRUSH ENGINEERED MATERIALS INC 1.01,5.02,9.01 02/08/06 BSD MEDICAL CORP DE 7.01,9.01 02/08/06 BULLDOG TECHNOLOGIES INC NV 7.01,9.01 02/08/06 BUSINESS OBJECTS S.A. 8.01,9.01 02/08/06 CACHE INC FL 1.01,2.02,9.01 02/08/06 CADENCE RESOURCES CORP UT 8.01,9.01 02/08/06 CARRIER ACCESS CORP DE 2.02,9.01 02/08/06 CASELLA WASTE SYSTEMS INC DE 7.01,9.01 02/08/06 CATCHER HOLDINGS INC 1.01,3.02,9.01 02/02/06 CENTER BANCORP INC NJ 1.01,9.01 02/06/06 CENTERPOINT PROPERTIES TRUST MD 1.01 02/02/06 CH ENERGY GROUP INC NY 5.02,9.01 02/08/06 CHARMING SHOPPES INC PA 1.01,9.01 02/02/06 CHATTEM INC TN 2.02,9.01 02/08/06 CHEESECAKE FACTORY INCORPORATED DE 2.02,9.01 02/07/06 CHEROKEE INTERNATIONAL CORP DE 1.01 01/06/06 CHESAPEAKE ENERGY CORP OK 2.03,9.01 02/03/06 CHICAGO MERCANTILE EXCHANGE HOLDINGS DE 1.01 02/06/06 CHINA BIOPHARMACEUTICALS HOLDINGS INC DE 1.01,9.01 02/08/06 CHINA BIOPHARMACEUTICALS HOLDINGS INC DE 1.01,3.02,9.01 02/08/06 AMEND CHINA MEDIA NETWORKS INTERNATIONAL IN NV 4.01,9.01 01/18/06 AMEND CIGMA METALS CORP FL 4.01,9.01 02/07/06 CIGNA CORP DE 2.02 02/08/06 CINCINNATI FINANCIAL CORP OH 2.02,9.01 02/08/06 CIRCOR INTERNATIONAL INC DE 2.02,9.01 02/08/06 CIT GROUP INC DE 7.01,9.01 02/08/06 CITIBANK CREDIT CARD MASTER TRUST I DE 8.01,9.01 02/06/06 CITIBANK CREDIT CARD MASTER TRUST I DE 8.01,9.01 02/07/06 CITIZENS BANCORP OF VIRGINIA INC VA 2.02,9.01 02/08/06 CLYVIA INC NV 9.01 06/22/05 AMEND COLLEGIATE PACIFIC INC DE 7.01,9.01 02/06/06 COMMAND SECURITY CORP NY 1.01,9.01 02/03/06 COMMAND SECURITY CORP NY 1.01,9.01 02/03/06 AMEND COMMERCIAL NET LEASE REALTY INC MD 5.02 02/03/06 COMMERCIAL PROPERTY CORP DE 4.01,9.01 02/06/06 AMEND COMMODORE APPLIED TECHNOLOGIES INC DE 7.01,9.01 02/08/06 COMMODORE ENVIRONMENTAL SERVICES INC DE 4.01,9.01 12/13/05 COMMODORE SEPARATION TECHNOLOGIES INC DE 4.01,9.01 12/13/05 COMMUNITY BANKSHARES INC /SC/ SC 2.02,9.01 02/03/06 CONGOLEUM CORP DE 8.01,9.01 02/03/06 Connected Media Technologies, Inc. 1.01,1.02,3.02,9.01 01/31/06 CONVERSION SERVICES INTERNATIONAL INC DE 1.01,3.02,8.01,9.01 02/02/06 Copano Energy, L.L.C. DE 1.01,2.03,9.01 02/07/06 Cord Blood America, Inc. FL 1.01,5.02,9.01 01/26/06 CORDIA CORP NV 8.01 02/08/06 CRAFTMADE INTERNATIONAL INC DE 2.02,7.01,9.01 02/08/06 CRAFTMADE INTERNATIONAL INC DE 2.02,7.01,9.01 02/08/06 AMEND CYBERADS INC 4.01,9.01 01/04/06 AMEND CYBERONICS INC DE 1.01,2.02,9.01 02/08/06 CYTATION CORP DE 4.01 02/03/06 CYTOGEN CORP DE 8.01,9.01 02/08/06 DAVITA INC DE 1.01 02/02/06 DDI CORP CA 3.03,5.03,9.01 02/03/06 DEAN FOODS CO/ DE 2.02,9.01 02/08/06 DELPHAX TECHNOLOGIES INC MN 2.02,9.01 02/08/06 DELPHI CORP DE 1.01,9.01 02/03/06 DELPHI FINANCIAL GROUP INC/DE DE 2.02,9.01 02/08/06 DELTIC TIMBER CORP DE 2.01,9.01 02/08/06 DENDRITE INTERNATIONAL INC NJ 2.02,9.01 02/08/06 DIAMOND OFFSHORE DRILLING INC DE 2.02,9.01 02/08/06 DiamondRock Hospitality Co 9.01 02/07/06 AMEND DIGITAL INSIGHT CORP DE 1.01 02/08/06 DIGITAL POWER CORP CA 5.02,9.01 02/02/06 DIGITAL POWER CORP CA 8.01 02/02/06 DIODES INC /DEL/ DE 2.02,9.01 02/06/06 DIRECT GENERAL CORP 2.02,9.01 02/07/06 DIRECTV GROUP INC DE 2.02 02/08/06 DIRECTV HOLDINGS LLC DE 2.02 02/08/06 DOVER CORP DE 1.01,9.01 02/02/06 DURATEK INC DE 2.02,9.01 02/08/06 DURECT CORP DE 8.01,9.01 02/08/06 DURECT CORP DE 2.02,9.01 02/08/06 EASTERN CO CT 2.02,7.01,9.01 02/08/06 EASTERN CO CT 1.01 02/08/06 EDGAR ONLINE INC DE 5.02,9.01 02/06/06 EDUCATE INC DE 5.02 02/02/06 EGAIN COMMUNICATIONS CORP DE 2.02,9.01 02/08/06 EL PASO ELECTRIC CO /TX/ TX 1.01,5.02 02/02/06 ELECTROGLAS INC DE 1.01,9.01 02/06/06 ELECTRONIC DATA SYSTEMS CORP /DE/ DE 2.02,9.01 02/08/06 ENCLAVES GROUP INC DE 1.01,9.01 02/06/06 ENDWAVE CORP DE 1.01,9.01 02/01/06 Energy Transfer Equity, L.P. DE 1.01,7.01,9.01 02/02/06 EnerSys DE 2.02,9.01 02/07/06 ENGELHARD CORP DE 8.01,9.01 02/08/06 ENTREMED INC DE 1.01,3.02,9.01 02/02/06 EPICEPT CORP 1.01,3.02,9.01 02/07/06 EQUINIX INC DE 1.01,9.01 02/03/06 EQUINIX INC DE 2.02,9.01 02/08/06 EQUITABLE FINANCIAL CORP 2.02,9.01 02/07/06 EQUITY INNS INC TN 2.02 02/08/06 ERESEARCHTECHNOLOGY INC /DE/ DE 1.01,1.02,2.02,5.02,9.01 02/07/06 EVANS & SUTHERLAND COMPUTER CORP UT 8.01,9.01 02/08/06 EVERGREEN HOLDINGS INC OR 8.01,9.01 02/07/06 EVERGREENBANCORP INC WA 1.01,2.02,9.01 02/02/06 EXELON CORP PA 8.01 02/08/06 FALCONSTOR SOFTWARE INC DE 2.02,9.01 02/08/06 FEDERAL AGRICULTURAL MORTGAGE CORP 7.01,9.01 02/08/06 FEDERAL NATIONAL MORTGAGE ASSOCIATION 1.01 02/08/06 FelCor Lodging Trust Inc MD 2.02,9.01 02/07/06 FEMALE HEALTH CO WI 1.01,5.02 02/02/06 FIDELITY BANKSHARES INC DE 2.02,9.01 01/18/06 FIRST AVENUE NETWORKS INC DE 5.02,9.01 02/06/06 FIRST BANCSHARES INC /MO/ MO 2.02,9.01 12/31/05 FIRST FEDERAL BANKSHARES INC DE 1.01,9.01 01/19/06 FIRST FRANKLIN CORP DE 8.01 02/02/06 FIRST NATIONAL COMMUNITY BANCORP INC PA 2.02,9.01 02/08/06 FIRSTMERIT CORP /OH/ OH 2.02,7.01,9.01 02/07/06 FISHER SCIENTIFIC INTERNATIONAL INC DE 2.02,7.01,9.01 02/07/06 FLEXSTEEL INDUSTRIES INC MN 2.02,9.01 02/07/06 FLIR SYSTEMS INC OR 2.02,9.01 02/08/06 FONIX CORP DE 1.01,3.02,5.03 02/06/06 AMEND FOREST OIL CORP NY 7.01 02/08/06 Foundation Coal Holdings, Inc. DE 2.02,9.01 02/08/06 FRANKLIN STREET PROPERTIES CORP /MA/ 1.01,9.01 02/03/06 FREMONT MICHIGAN INSURACORP INC MI 7.01 02/08/06 FX ENERGY INC NV 7.01,9.01 02/08/06 GALAXY MINERALS INC FL 2.04 02/03/06 Gaming Partners International CORP NV 5.02 02/02/06 GARB OIL & POWER CORP UT 9.01 02/02/06 GENERAL CABLE CORP /DE/ DE 2.02,9.01 02/07/06 GENERAL METALS CORP DE 3.02,9.01 01/25/06 GENERAL MOTORS CORP DE 1.01,8.01,9.01 02/06/06 GENESCO INC TN 2.02,7.01,9.01 02/08/06 GEOCOM RESOURCES INC NV 1.01 01/31/06 GLOBETRAC INC DE 5.02 02/06/06 GRANT PARK FUTURES FUND LIMITED PARTN IL 7.01 01/31/06 GRANT PARK FUTURES FUND LIMITED PARTN IL 7.01 02/03/06 GRANT PRIDECO INC DE 2.02,9.01 02/08/06 GREENSHIFT CORP DE 8.01 01/20/06 HALOZYME THERAPEUTICS INC NV 7.01,9.01 02/08/06 HANOVER CAPITAL MORTGAGE HOLDINGS INC MD 8.01,9.01 02/03/06 Harbin Electric, Inc 2.02,9.01 02/08/06 HARRAHS ENTERTAINMENT INC DE 8.01,9.01 02/07/06 HARRODS INVESTMENTS INC NV 4.01,9.01 07/01/04 HAWKINS INC MN 2.02,9.01 02/08/06 HCA INC/TN DE 1.01,2.03,9.01 02/03/06 HEMOBIOTECH INC 8.01,9.01 02/07/06 HEMPTOWN CLOTHING INC A1 5.02 12/07/05 HIGHLAND HOSPITALITY CORP MD 2.02,9.01 02/08/06 HINES HORTICULTURE INC DE 1.01 02/03/06 HNI CORP IA 2.02,9.01 02/08/06 HOLLY CORP DE 7.01,9.01 02/06/06 HOLLY ENERGY PARTNERS LP DE 7.01,9.01 02/06/06 HORACE MANN EDUCATORS CORP /DE/ DE 2.02,9.01 02/08/06 HOUSE OF BRUSSELS CHOCOLATES INC NV 8.01,9.01 02/07/06 HOVNANIAN ENTERPRISES INC DE 1.01 02/02/06 HUNTINGTON BANCSHARES INC/MD MD 2.03 02/06/06 IAC/INTERACTIVECORP DE 2.02,7.01 02/08/06 IBASIS INC DE 1.01 02/06/06 IHS Inc. DE 1.01 02/03/06 IMMTECH INTERNATIONAL INC DE 1.01,7.01,9.01 02/08/06 INDEPENDENT BANK CORP /MI/ MI 1.01 02/08/06 INERGY HOLDINGS, L.P. 2.02,7.01,9.01 02/06/06 INERGY L P DE 2.02,7.01,9.01 02/06/06 INFOCUS CORP OR 1.01 02/02/06 INNOSPEC INC. DE 8.01 02/07/06 INTEGRAMED AMERICA INC DE 7.01,9.01 02/08/06 INTERLAND INC /MN/ MN 1.01,5.02,8.01,9.01 02/07/06 Intermec, Inc. DE 2.02,9.01 02/08/06 INTERSIL CORP/DE DE 5.02,9.01 02/08/06 INVERNESS MEDICAL INNOVATIONS INC DE 9.01 02/03/06 INVESTMENT TECHNOLOGY GROUP INC DE 8.01,9.01 02/08/06 J JILL GROUP INC DE 1.01,9.01 02/05/06 J P MORGAN CHASE & CO DE 9.01 02/06/06 JEFFERIES GROUP INC /DE/ DE 1.01,9.01 02/07/06 JORGENSEN EARLE M CO /DE/ DE 2.02,9.01 02/08/06 KENEXA CORP 2.02,9.01 02/07/06 KEYCORP /NEW/ OH 1.01,9.01 02/07/06 KFORCE INC FL 2.02,9.01 02/07/06 Lazard Ltd D0 2.02,9.01 02/08/06 LEARNING QUEST TECHNOLOGIES, INC. NV 4.01,9.01 02/07/06 LEHMAN ABS CORP BACKED TRUST CERTS SE DE 8.01 02/07/06 LEHMAN ABS CORP BCKD TR CERTS AT&T NT DE 8.01 02/07/06 LITHIA MOTORS INC OR 2.02,9.01 02/08/06 LITHIA MOTORS INC OR 8.01,9.01 02/08/06 LITTELFUSE INC /DE DE 7.01,9.01 02/08/06 LITTLE SQUAW GOLD MINING CO AK 5.02,9.01 02/03/06 LONE STAR STEAKHOUSE & SALOON INC DE 8.01,9.01 02/03/06 LONE STAR TECHNOLOGIES INC DE 7.01 02/08/06 LONG BEACH SECURITIES CORP DE 9.01 02/08/06 LOUDEYE CORP DE 7.01,9.01 02/08/06 MAGUIRE PROPERTIES INC MD 1.01 02/08/06 MAGUIRE PROPERTIES INC MD 1.01 02/08/06 MAGUIRE PROPERTIES INC MD 2.02,7.01,9.01 02/07/06 AMEND MANHATTAN ASSOCIATES INC GA 2.02,4.02,9.01 02/07/06 MARKETAXESS HOLDINGS INC 2.02,9.01 02/08/06 MARSH SUPERMARKETS INC IN 2.05,2.06,5.02 02/03/06 MARTEK BIOSCIENCES CORP DE 1.01,3.03,5.03,9.01 02/06/06 MARTEK BIOSCIENCES CORP DE 7.01 02/08/06 MATERIAL SCIENCES CORP DE 5.02,8.01,9.01 02/06/06 MATRIX CONCEPTS INC / NV 4.01,9.01 07/01/04 AMEND MATRIXONE INC DE 2.02,9.01 02/08/06 MAXYGEN INC DE 2.02,9.01 02/08/06 MEDQUIST INC NJ 5.02,9.01 02/02/06 MERCHANTS & MANUFACTURERS BANCORPORAT WI 2.02,9.01 02/08/06 MERCURY COMPUTER SYSTEMS INC MA 7.01,9.01 02/08/06 MERIDIAN HOLDINGS INC CO 7.01 02/08/06 MERISTAR HOSPITALITY CORP MD 2.02,9.01 02/08/06 MERISTAR HOSPITALITY OPERATING PARTNE DE 2.02,9.01 02/08/06 MGI PHARMA INC MN 2.02,9.01 02/08/06 MGN TECHNOLOGIES, INC. A1 5.02 02/03/06 MIDWEST BANC HOLDINGS INC DE 1.01,9.01 02/08/06 MIIX GROUP INC DE 8.01,9.01 01/30/06 MOLECULAR DEVICES CORP DE 2.02,9.01 02/07/06 MONSTER WORLDWIDE INC DE 1.01,5.02,9.01 02/07/06 Morningstar, Inc. IL 8.01 02/08/06 MPS GROUP INC FL 2.02,9.01 02/08/06 MS STRUCTURED TILES SERIES 2006-1 DE 9.01 02/06/06 NABORS INDUSTRIES LTD D0 8.01,9.01 02/07/06 Nalco Finance Holdings LLC 2.02,9.01 12/31/05 Nalco Holding CO 2.02,9.01 12/31/05 Nalco Holdings LLC DE 2.02,9.01 12/31/05 NANOGEN INC DE 7.01,8.01,9.01 02/07/06 NAPSTER INC DE 2.02,9.01 02/08/06 NATIONAL BANKSHARES INC VA 5.02 02/08/06 NATIONAL BANKSHARES INC VA 1.01 02/08/06 NATIONAL MEDICAL HEALTH CARD SYSTEMS NY 9.01 02/07/06 NATIONAL PRESTO INDUSTRIES INC WI 8.01,9.01 02/08/06 NATIONWIDE HEALTH PROPERTIES INC MD 2.02,9.01 02/08/06 NAVARRE CORP /MN/ MN 1.01,2.02,9.01 02/07/06 NAVTEQ CORP DE 2.02,9.01 02/08/06 NCI BUILDING SYSTEMS INC DE 1.01,9.01 02/02/06 NESS TECHNOLOGIES INC 8.01,9.01 02/06/06 NETIQ CORP 5.02,9.01 02/02/06 NETWORK 1 SECURITY SOLUTIONS INC DE 4.01 02/02/06 NEW FRONTIER ENERGY INC CO 8.01,9.01 02/08/06 NEW HORIZONS WORLDWIDE INC DE 1.01,5.02,9.01 02/02/06 NEWS CORP 2.02,9.01 02/08/06 NEXT INC/TN DE 1.01,9.01 02/08/06 NOBLE CORP 3.03,9.01 02/03/06 NORTH BAY BANCORP/CA CA 1.01 02/02/06 NORTHWESTERN CORP DE 8.01,9.01 02/07/06 NOVELL INC DE 1.01 01/26/06 NPS PHARMACEUTICALS INC DE 8.01,9.01 02/08/06 NRG ENERGY, INC. DE 1.01,2.01,7.01,9.01 02/02/06 NS8 CORP DE 1.01,9.01 02/07/06 NU SKIN ENTERPRISES INC DE 2.02,9.01 12/31/05 NUTRI SYSTEM INC /DE/ DE 7.01 02/01/06 NYMEX HOLDINGS INC DE 8.01 02/07/06 OCCIDENTAL PETROLEUM CORP /DE/ DE 5.02 02/07/06 OHIO CASUALTY CORP OH 2.02,9.01 12/31/05 OIL STATES INTERNATIONAL INC DE 2.02,9.01 02/07/06 OMTOOL LTD DE 2.02,9.01 02/07/06 ON2 TECHNOLOGIES INC CO 1.01,1.02,5.02,5.03,9.01 02/02/06 ORTHOVITA INC 1.01 12/19/05 OSCIENT PHARMACEUTICALS CORP MA 1.01,9.01 02/03/06 OSPREY GOLD CORP NV 8.01,9.01 01/17/06 PACIFIC ENERGY PARTNERS LP 5.02 02/03/06 PACTIV CORP DE 1.01 02/08/06 PALM INC DE 1.01 02/02/06 PAM TRANSPORTATION SERVICES INC DE 2.02,9.01 02/08/06 PAN PACIFIC RETAIL PROPERTIES INC MD 2.02,9.01 02/08/06 PARKER DRILLING CO /DE/ DE 1.01 02/01/06 AMEND PATHFINDER BANCORP INC DE 2.02,9.01 02/07/06 PEDIATRIX MEDICAL GROUP INC FL 2.02,7.01,8.01,9.01 02/08/06 PEPSICO INC NC 2.02,9.01 02/08/06 PHARMACEUTICAL PRODUCT DEVELOPMENT IN NC 2.02,9.01 02/08/06 PHILADELPHIA CONSOLIDATED HOLDING COR PA 2.02,9.01 02/07/06 PHOENIX COMPANIES INC/DE DE 1.01,9.01 02/02/06 PIONEER NATURAL RESOURCES CO DE 2.02,9.01 02/08/06 PLUM CREEK TIMBER CO INC DE 1.01,9.01 02/03/06 PLY GEM HOLDINGS INC DE 7.01 02/08/06 PMI GROUP INC DE 2.02,9.01 02/07/06 AMEND POINT THERAPEUTICS INC DE 8.01,9.01 02/08/06 PORTAL SOFTWARE INC DE 2.02,9.01 02/08/06 PRICELINE COM INC DE 1.01,9.01 02/02/06 PROFESSIONAL VETERINARY PRODUCTS LTD NE 5.02 02/02/06 PROTECTIVE LIFE CORP DE 2.02,9.01 12/31/05 ProUroCare Medical Inc. NV 8.01 02/03/06 PRUDENTIAL FINANCIAL INC NJ 2.02,7.01,8.01,9.01 02/08/06 PUGET ENERGY INC /WA WA 2.02 02/07/06 AMEND PULASKI FINANCIAL CORP MO 1.01,9.01 02/06/06 QORUS COM INC FL 1.02 02/08/06 QUEST RESOURCE CORP NV 7.01 01/01/06 QUEST SOFTWARE INC CA 2.02,9.01 02/08/06 RADISYS CORP OR 2.02,9.01 02/02/06 RAINIER PACIFIC FINANCIAL GROUP INC WA 2.02,9.01 02/08/06 RALCORP HOLDINGS INC /MO MO 5.03,9.01 02/02/06 RARE HOSPITALITY INTERNATIONAL INC GA 2.02,2.06,7.01,9.01 02/08/06 REALITY WIRELESS NETWORKS INC NV 1.01,3.02,8.01,9.01 02/07/06 REALNETWORKS INC WA 8.01,9.01 02/07/06 Red Lion Hotels CORP WA 1.01,3.02,9.01 02/02/06 REGAL BELOIT CORP WI 2.02,9.01 02/08/06 REGENCY AFFILIATES INC DE 8.01,9.01 02/08/06 RELIABILITY INC TX 1.02,9.01 02/02/06 RELIANT ENERGY INC DE 1.01,2.02,5.02,9.01 02/07/06 RENAISSANCERE HOLDINGS LTD 2.02,9.01 02/07/06 RENOVIS INC DE 8.01,9.01 02/08/06 RENTRAK CORP OR 2.02,9.01 02/06/06 REWARDS NETWORK INC DE 2.02,9.01 02/08/06 REYNOLDS AMERICAN INC 2.02,9.01 02/08/06 RIDGEWOOD ELECTRIC POWER TRUST I DE 4.02 02/02/06 RIVERSTONE NETWORKS INC DE 1.01,1.03,8.01,9.01 02/07/06 ROANOKE TECHNOLOGY CORP 4.01 02/04/06 RUBINCON VENTURES INC DE 4.01,9.01 01/31/06 SAFENET INC DE 2.02,4.02,9.01 02/02/06 SAN JUAN BASIN ROYALTY TRUST TX 2.02,9.01 02/07/06 SANTANDER BANCORP 3.01 02/02/06 SCM MICROSYSTEMS INC DE 2.02,9.01 02/08/06 SCM MICROSYSTEMS INC DE 5.02 02/02/06 Securus Technologies, Inc. DE 1.02 02/07/06 SEGUE SOFTWARE INC DE 1.01,2.02,9.01 02/07/06 Select Notes Trust LT 2004-1 DE 8.01,9.01 02/01/06 SENECA FOODS CORP /NY/ NY 2.02,9.01 12/31/05 SHORE BANCSHARES INC MD 1.01,2.02,7.01,9.01 02/02/06 SINCLAIR BROADCAST GROUP INC MD 2.02,9.01 02/08/06 SKY FINANCIAL GROUP INC OH 1.01,9.01 02/03/06 SKY PETROLEUM, INC. NV 8.01,9.01 02/08/06 SKYLYNX COMMUNICATIONS INC DE 3.02,9.01 12/08/05 AMEND SMITH A O CORP DE 7.01,9.01 02/08/06 SoftNet Technology Corp. NV 1.02,5.02,9.01 02/03/06 SoftNet Technology Corp. NV 2.01,3.02,9.01 02/03/06 AMEND SOHU COM INC DE 2.02,9.01 02/06/06 SOMERSET INTERNATIONAL GROUP,INC. DE 3.02 02/08/06 SONICBLUE INC DE 8.01,9.01 12/31/05 SONICWALL INC CA 2.02,9.01 02/08/06 SPEAKING ROSES INTERNATIONAL INC NV 1.01,2.02,2.03,3.02,9.01 09/30/05 SPHERIX INC DE 3.02 07/22/05 AMEND ST JOE CO FL 2.02,9.01 02/08/06 STEEL DYNAMICS INC IN 8.01,9.01 02/08/06 STEIN MART INC FL 2.02,9.01 02/02/06 STEINWAY MUSICAL INSTRUMENTS INC DE 8.01,9.01 02/08/06 STONE ENERGY CORP DE 7.01,9.01 02/08/06 Studio Zone Inc 4.01,9.01 01/23/06 AMEND SUMMIT ENVIRONMENTAL CORP INC TX 1.01,9.01 02/01/06 SUNOCO INC PA 1.01,5.02,9.01 02/02/06 SUNRISE SENIOR LIVING INC DE 3.02 02/02/06 SWIFT ENERGY CO 2.02,9.01 12/31/05 SWS GROUP INC DE 2.02,9.01 02/08/06 T REIT INC VA 7.01,9.01 02/08/06 TALBOTS INC DE 1.01,2.03,9.01 02/02/06 TASKER CAPITAL CORP NV 7.01,9.01 02/08/06 TD BANKNORTH INC. DE 8.01,9.01 02/08/06 TE PRODUCTS PIPELINE CO LP TX 4.02 02/07/06 TECHEDGE INC DE 4.01,9.01 02/06/06 TECHEDGE INC DE 4.01 02/06/06 TEMPUR PEDIC INTERNATIONAL INC DE 1.01 02/08/06 TEPPCO PARTNERS LP DE 2.02,4.02,9.01 02/07/06 TERAX ENERGY, INC. NV 3.02,8.01 02/07/06 TERAYON COMMUNICATION SYSTEMS DE 7.01,9.01 02/07/06 TESORO CORP /NEW/ DE 1.01,5.02,9.01 02/02/06 Texas Roadhouse, Inc. DE 1.01 02/02/06 THERMOGENESIS CORP DE 2.02,9.01 02/08/06 THIRD CENTURY BANCORP 5.03,9.01 02/02/06 TORCHMARK CORP DE 2.02,9.01 02/08/06 TTM TECHNOLOGIES INC WA 2.02,9.01 02/08/06 U S GOLD CORP CO 7.01,9.01 02/07/06 U S PHYSICAL THERAPY INC /NV NV 7.01,9.01 02/08/06 U.S. Shipping Partners L.P. DE 2.02,9.01 02/03/06 ULTRA PETROLEUM CORP 2.02,9.01 02/07/06 UMPQUA HOLDINGS CORP OR 1.01,7.01,9.01 02/08/06 UNIT CORP DE 8.01,9.01 02/08/06 UNITED STATES LIME & MINERALS INC TX 3.02 02/03/06 UNITED TECHNOLOGIES CORP /DE/ DE 8.01,9.01 01/24/06 UNITED TECHNOLOGIES CORP /DE/ DE 5.03,9.01 02/06/06 UNIVERSAL CORP /VA/ VA 2.02,8.01,9.01 02/07/06 UNIVERSAL TECHNICAL INSTITUTE INC DE 2.02,9.01 02/08/06 UNIVISION COMMUNICATIONS INC DE 7.01,9.01 02/08/06 V F CORP PA 2.02,7.01,9.01 02/08/06 VANGUARD HEALTH SYSTEMS INC DE 1.01,2.02,9.01 02/08/06 VENTIV HEALTH INC DE 1.01,3.02,7.01,9.01 02/02/06 VICOR CORP DE 2.02,9.01 02/08/06 VIKA CORP. NV 1.01,3.03,5.03,9.01 02/07/06 VOIP INC 1.01,3.02,9.01 02/02/06 W-H ENERGY SERVICES INC TX 1.01 02/03/06 WAVE SYSTEMS CORP DE 8.01 02/07/06 WCI COMMUNITIES INC 8.01 02/07/06 WEST CORP DE 1.01,7.01,9.01 02/06/06 WESTERN SIERRA BANCORP CA 2.02,7.01 02/03/06 WESTWOOD HOLDINGS GROUP INC 1.01,5.02 02/03/06 WGL HOLDINGS INC VA 2.02,9.01 02/07/06 WHOLE FOODS MARKET INC TX 2.02,9.01 02/08/06 WILLOW GROVE BANCORP INC/NEW PA 2.02,9.01 02/06/06 WISCONSIN ENERGY CORP WI 2.02 02/08/06 WOLVERINE WORLD WIDE INC /DE/ MI 2.02,9.01 02/08/06 Wright Express CORP 2.02,9.01 02/08/06 XECHEM INTERNATIONAL INC DE 8.01 02/03/06 XL CAPITAL LTD 2.02,9.01 02/07/06 XTO ENERGY INC DE 2.02 02/08/06 ZEBRA TECHNOLOGIES CORP/DE DE 2.02,9.01 02/08/06 ZKID NETWORK CO NV 1.01,3.02,5.01,5.02,9.01 02/07/06 ZOLTEK COMPANIES INC DE 1.01,2.03,3.02,9.01 02/06/06 ZONAGEN INC DE 8.01,9.01 02/03/06 ZONES INC WA 1.01,5.02,9.01 02/02/06