SEC NEWS DIGEST Issue 2006-62 March 31, 2006 COMMISSION ANNOUNCEMENTS NOTICE OF PROPOSED PLAN OF DISTRIBUTION AND OPPORTUNITY FOR COMMENT IN THE MATTER OF RAYMOND JAMES FINANCIAL SERVICES, INC., AND J. STEPHEN PUTNAM On March 30, the Securities and Exchange Commission gave notice that, pursuant to Rule 1103 of the Commission's Rules of Practice, the Division of Enforcement has filed its proposed plan (Distribution Plan) for the distribution of monies placed into a Fair Fund, pursuant to Section 308(a) of the Sarbanes Oxley Act of 2002, in the Matter of Raymond James Financial Services, Inc. and J. Stephen Putnam, Admin. Proc. File No. 3-11692. On November 21, 2005, after a hearing in this matter before an administrative law judge, the Commission found Respondent Raymond James Financial Services, Inc. (RJFS) liable for fraud and failure to supervise. The Commission ordered RJFS to pay a penalty of $6,900,000, disgorgement of $5,866.25, and prejudgment interest on the disgorgement amount ($1,866.76), for a total of $6,907,733.01. The Fair Fund was funded by RJFS's payment of this amount on November 22, 2005. The Distribution Plan generally provides for distribution to Robert Fitzhenry and Malcolm Monlezun, the two individuals that were found to have been harmed by RJFS's securities violations. The Distribution Plan also provides that the funds in the Fair Fund will be allocated between Fitzhenry and Monlezun on a pro rata basis, based upon the ratio of (a) the amount that each investor lost by virtue of RJFS's conduct to (b) the total lost by both of them. A copy of the Distribution Plan may be obtained by going to http://www.sec.gov/litigation/admin/34-53572-pdp.pdf or by submitting a written request to Luke T. Cadigan, Senior Trial Counsel, United States Securities and Exchange Commission, 33 Arch Street, 23rd Floor, Boston, Massachusetts, 02110. All persons desiring to comment on the Distribution Plan may submit their views, in writing, no later than May 1, 2006: 1. to the Office of the Secretary, U. S. Securities and Exchange Commission, 100 F Street, NE, Washington, DC 20549-1090; 2. by using the Commission's Internet comment form (http://sec.gov/litigation/admin.shtml); or 3. by sending an e-mail to rule-comments@sec.gov. Please include File Number 3-11692 on the subject line. For additional information, contact Luke T. Cadigan at (617) 573-8919. (Rel. 34-53572; File No. 3-11692) REPORT ISSUED ON IMPROVING FINANCIAL PRIVACY NOTICES FOR CONSUMERS Federal regulators today released Evolution of a Prototype Financial Privacy Notice, a report by Kleimann Communication Group summarizing consumer research commissioned by the regulators as part of their ongoing efforts to develop improved financial privacy notices. The report's release concludes the first phase of an interagency project by the Board of Governors of the Federal Reserve System, the Federal Deposit Insurance Corporation, the Federal Trade Commission, the National Credit Union Administration, the Office of the Comptroller of the Currency, and the Securities and Exchange Commission to explore alternatives for financial privacy notices that would be easier for consumers to read, understand, and use than many of the notices consumers currently receive from financial institutions. These six agencies were among those that jointly issued regulations in 2000 implementing the financial privacy provisions of the Gramm-Leach-Bliley Act, but survey data indicate that many consumers neither read nor understand the notices financial institutions provide under those regulations. The report's findings indicate that it is possible for financial privacy notices to include all of the information required by law in a short document that consumers can readily understand. The report fully describes the extensive research that underlies these findings and the development of a prototype simplified privacy notice. Over a 12-month period, researchers conducted focus groups and in-depth individual interviews with consumers throughout the United States. Based on consumers' reactions to sample privacy notices, the researchers modified content and design to create notices in a tabular format that improved consumers' ability to read, understand, and use the notices, as well as to compare the information sharing practices of different financial institutions. The report concludes that consumers need a context for understanding information in financial privacy notices. The research shows that while there is a general awareness of information sharing practices, most consumers do not understand them. According to the report, consumers are overwhelmed by complex information, and simplification of financial privacy notices enhances consumers' ability to read the notices and make informed choices about the use of their personal information. The research also demonstrates that consumers more easily understand the important information in the notice when good design reinforces the content. The six agencies, together with the Office of Thrift Supervision, will fund a second phase of the project, to be contracted separately. This research will involve interviewing a much larger group of consumers throughout the United States to measure the effectiveness of the prototype and other examples of notices. The agencies have deferred consideration of policy action with respect to financial privacy notices until the next phase of consumer testing is completed. At that time, the agencies expect to consider a full range of options for improving financial privacy notices in light of all their consumer research. The agencies' efforts to improve these notices complement efforts to improve the effectiveness of privacy notices worldwide, as well as other government efforts to improve financial literacy. The report is available online at: http://www.ftc.gov/privacy/privacyinitiatives/ftcfinalreport060228 .pdf. Media contacts: FRB Deborah Lagomarsino 202-452-2955 FDIC David Barr 202-898-6992 FTC Jacqueline Dizdul 202-326-2472 NCUA Cherie Umbel 703-518-6337 OCC Bryan Hubbard 202-874-5770 OTS Chris Smith 202-906-6677 SEC John J. Nester 202-551-4125 (Press Rel. 2006-46) ENFORCEMENT PROCEEDINGS IN THE MATTER OF ARON CARR, CPA On March 30, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Rule 102(e)(1)(ii) of the Commission's Rules of Practice, Making Findings, and Imposing Remedial Sanctions against Aron R. Carr, CPA. The Commission's Order charges Carr, age 30, of Dallas, Texas, a former KPMG manager. The Order finds that Carr engaged in improper professional conduct, within the meaning of Rule 102(e)(1)(ii) of the Commission's Rules of Practice, by making after-the-fact modifications to the audit working papers creating the false impression that the audit of Tenet Healthcare Corporation's fiscal year 2002 financial statements had been adequately performed. The Order finds that Carr improperly backdated 2002 audit working papers and that he also improperly created audit evidence and placed it in the 2001 audit working papers. Carr engaged in this conduct after government investigators, including Commission investigators, began inquiries into Tenet. By modifying the working papers after the start of government investigations into Tenet, Carr engaged in highly unreasonable conduct in circumstances in which he knew, or should have known, that heightened scrutiny was warranted. Without admitting or denying the Commission's findings, Carr settled the Commission's charges by agreeing to be denied the privilege of appearing or practicing before the Commission as an accountant. The Order provides that Carr may apply for reinstatement after three years. (Rels. 34-53573; AAER-2405; File No. 3-12251) IN THE MATTER OF CLETE MADDEN, CPA, AND DAVID HUFFMAN, CPA On March 30, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Rule 102(e)(1)(ii) of the Commission's Rules of Practice, Making Findings, and Imposing Remedial Sanctions against Clete D. Madden, CPA and David L. Huffman, CPA. The Order finds that Madden and Huffman engaged in improper professional conduct by failing properly to complete the audit of Tenet Healthcare Corporation's fiscal year 2002 financial statements and for making after-the-fact modifications to the audit working papers creating the false impression that the audit had been adequately performed. The Order also finds that the improper modifications included adding substantive comments to the working papers, backdating documents, and improperly creating documentation. The Order further finds that certain of the improper modifications occurred even after the issuance of a subpoena to KPMG by Commission investigators. The Commission's Order charges Clete D. Madden, age 45, of Dallas, Texas, the KPMG partner in charge of the Tenet audit and David L. Huffman, age 40, of Apopka, Fla., the KPMG senior manager on the Tenet audit. Without admitting or denying the Commission's findings, Madden and Huffman settled the Commission's charges by agreeing to be denied the privilege of appearing or practicing before the Commission as accountants. The Order provides that Huffman may apply for reinstatement after four years. This matter arises from the KPMG auditors' conduct during and after Tenet's fiscal year 2002 audit. In August 2002, Madden released an audit report stating that KPMG had performed an audit in accordance with Generally Accepted Auditing Standards (also known as GAAS). When the audit report was released, however, Madden and Huffman knew, or should have known, that the audit team had not finished several procedures in critical audit areas. Many of the incomplete procedures concerned outlier payments, a component of Medicare revenue. In October 2002, an industry analyst reported that Tenet had been exploiting the Medicare program through an aggressive pricing strategy designed to trigger an increase in outlier payments. The publication of these reports led to a 47% loss in Tenet's market capitalization, or more than $11 billion. Government investigators, including from the Commission, began inquiries into Tenet's pricing strategies. In November 2002, the Tenet audit team, led by Madden and Huffman, began altering the 2002 audit working papers, principally as they related to outlier payments, creating the false impression that the audit was complete when the audit report was issued and that Madden had concluded that Tenet's outlier pricing strategy did not need to be disclosed. In all, the audit team spent over 500 hours altering more than 350 working papers. The audit team continued to alter the 2002 working papers even after receiving a Commission subpoena in July 2003. The Commission's orders find that Madden, Huffman, and Carr engaged in improper professional conduct within the meaning of Rule 102(e)(1)(ii) of the Commission's Rules of Practice. Specifically, by failing to complete the 2002 audit before the issuance of the audit report and by modifying working papers after the issuance of the audit report, Madden and Huffman engaged in repeated instances of unreasonable conduct, each resulting in a violation of applicable professional standards, that indicate a lack of competence to practice before the Commission. Further, by modifying the working papers after learning about the government investigations into Tenet, Madden and Huffman also engaged in highly unreasonable conduct in circumstances in which they knew, or should have known, that heightened scrutiny was warranted. (Rels. 34-53574; AAER-2406; File No. 3-12252) SEC OBTAINS JURY VERDICT FINDING CONRAD SEGHERS LIABLE FOR HEDGE FUND FRAUD The United States Securities and Exchange Commission announced that on March 1, 2006, following a three week trial in United States District Court for the Northern District of Texas, a jury found Conrad P. Seghers liable for violating the antifraud provisions of the federal securities laws. On June 16, 2004, the Securities and Exchange Commission filed a complaint alleging hedge fund fraud perpetrated by Seghers, a resident of Garland, Texas, and James Dickey, a resident of Flower Mound, Texas. The Commission's complaint alleged that from June 2000 through September 2001, Seghers and Dickey fraudulently offered and sold securities in three Texas-based hedge funds, Integral Equity, LP, Integral Hedging, LP, and Integral Arbitrage, LP (collectively, the Funds). During this period, the Funds raised over $71.6 million from approximately 30 investors, including The Art Institute of Chicago. The complaint alleged that Seghers controlled and made investment decisions for the Funds through Integral Investment Management, LP, and that Dickey marketed the Funds to investors. As alleged in the complaint, Seghers and Dickey fraudulently offered the Funds' securities by failing to disclose to investors the substantial losses the Funds incurred and that Seghers was overstating the Funds' assets. Seghers caused the Funds' assets to be overstated by amounts ranging from 13% to 84% per month. The Commission also alleged that Seghers and Dickey misrepresented to investors that the Funds had prominent brokerage firms at various times as their "prime broker," when the Funds never had a prime broker. In a prime brokerage relationship, the prime broker is a broker-dealer that, among other things, clears and finances customer trades made at other brokerage firms at the customer's request. The Commission charged Seghers and Dickey with violating the securities registration provisions of Sections 5(a) and 5(c) of the Securities Act of 1933, and the antifraud provisions of Section 17(a) of the Securities Act and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, and also charged Seghers with violating the antifraud provisions of Sections 206(1) and 206(2) of the Investment Advisers Act of 1940 and Dickey with violating the broker-dealer registration provisions of Section 15(a) of the Exchange Act. The jury found Seghers liable for violating each of the above antifraud provisions. The jury also found that Seghers had met his burden of proof to establish an exemption from the registration provisions of Section 5. Prior to trial, Dickey consented to entry of a permanent injunction, without admitting or denying the allegations in the complaint, as well as an order to pay disgorgement of $85,000 together with prejudgment interest of $18,952, with payment of all but $35,000 waived based upon Dickey's demonstrated financial inability to pay. Based on Dickey's financial condition, Dickey was not ordered to pay a civil penalty. On March 6, 2006, the Honorable Ed Kinkeade, United States District Judge, entered the final judgment against Dickey. Additionally, pursuant to Dickey's offer of settlement, on March 27, 2006, the Commission instituted an administrative proceeding against him, pursuant to which he was barred from association with any broker, dealer or investment adviser, with a right to reapply for association after five years. [In the Matter of James R. Dickey, Respondent, Administrative Proceeding File No. 2-12248]. Based on the jury's finding of liability, the Commission seeks a permanent injunction, disgorgement with prejudgment interest and a civil penalty against Seghers in the United States District Court action. For further information, see LR-18749, June 17, 2004. [SEC v. Conrad P. Seghers and James R. Dickey, Civil Action No. 3:04-CV-1320- K, N.D. Tex.] (LR-19631) SEC OBTAINS EMERGENCY RELIEF AGAINST SHERWIN BROWN, JAMERICA FINANCIAL, LLC AND BRAWTA VENTURES, LLC The Commission announced that on March 29, the Honorable Paul A. Magnuson of the United States District Court for the District of Minnesota issued a Temporary Restraining Order along with asset freeze and other emergency relief against Sherwin P. Brown, Jamerica Financial, Inc. and Brawta Ventures, LLC, in connection with an alleged fraudulent scheme to misappropriate funds from investors, a number of whom are retired or near retirement. According to allegations in the Commission's civil injunctive complaint that was filed earlier the same day, Brown is the majority owner and President of Jamerica, a Minneapolis, Minnesota-based investment advisor. Brown is also manager of Brawta, a purported private investment fund formed by Brown and Jamerica. The Commission's complaint alleges that Brown, Jamerica and Brawta raised at least $1.65 million from 53 investors and defrauded the investors of Brawta by misappropriating approximately $569,950 of investor funds, and using the diverted proceeds to pay for Brown's personal expenses and Jamerica's business expenses. The Commission's complaint alleged that the defendants' conduct violated the antifraud and record keeping provisions of the federal securities laws. In addition to an injunction and asset freeze, the Commission's complaint also seeks the disgorgement of any investor funds defendants may have misappropriated as well the imposition of civil penalties. [SEC v. Sherwin P. Brown, Jamverica Financial and Brawta Ventures, LLC, Civil Action No. 06-1213, D. Minn., Magnuson, J.] (LR-19632) SEC OBTAINS FINAL JUDGMENT AGAINST FORMER DIRECTOR OF COMPLIANCE OF DUBLIN, OHIO-BASED NATIONAL CENTURY FINANCIAL ENTERPRISE FOR ROLE IN $1 BILLION FRAUD The Commission announced that Brian J. Stucke, a former Director of Compliance and Associate Vice President at National Century Financial Enterprises, Inc. (NCFE), was ordered to disgorge $137,079.10 in ill- gotten gains together with $39,918.80 in prejudgment interest, and to pay $50,000.00 in civil penalties to resolve the Commission's charges that he participated in a scheme to defraud investors in securities issued by subsidiaries of NCFE. Through the subsidiaries, NCFE purchased medical accounts receivable and issued notes that securitized those receivables. The subsidiaries were required to maintain certain cash reserves and receivables as collateral for the notes. Nevertheless, NCFE officials depleted the reserve accounts and collateral base by "advancing" $1 billion or more to health-care providers, some of which were wholly or partly owned by NCFE or its principals, without receiving eligible receivables in return. According to the complaint, Stucke aided other NCFE officials by preparing the forms used to authorize improper advances made by other NCFE officials; transferring funds between the subsidiaries' bank accounts to mask cash shortfalls of as much as $400 million; improperly using $101 million in proceeds from a new offering to cover existing reserve-account shortfalls; and creating and distributing false documents and reports. Stucke consented to the entry of a final judgment order without admitting or denying the allegations in the complaint. NCFE collapsed suddenly in October 2002 upon revelation of the fraud. The collapse caused investor losses exceeding $1 billion and approximately 275 health-care providers were forced to file for bankruptcy protection. [SEC v. Brian J. Stucke, Civil Action No. 2:03- CV-1161, S.D.Ohio] (LR-19633) SEC OBTAINS FINAL JUDGMENT AGAINST FORMER EXECUTIVE VICE PRESIDENT OF DUBLIN, OHIO-BASED NATIONAL CENTURY FINANCIAL ENTERPRISE FOR ROLE IN $1 BILLION FRAUD The Commission announced it obtained final judgment against Sherry L. Gibson, a former Executive Vice President at National Century Financial Enterprises, Inc. (NCFE), for her participation in a scheme to defraud investors in securities issued by subsidiaries of NCFE. Through the subsidiaries, NCFE purchased medical accounts receivable and issued notes that securitized those receivables. The subsidiaries were required to maintain certain cash reserves and receivables as collateral for the notes. Nevertheless, NCFE officials depleted the reserve accounts and collateral base by "advancing" as much as $1.2 billion to health-care providers, some of which were wholly or partly owned by NCFE or its principals, without receiving eligible receivables in return. According to the complaint, Gibson and other senior NCFE officials acted to conceal their fraud by: (1) repeatedly transferring funds between the subsidiaries' bank accounts to mask cash shortfalls of as much as $400 million; (2) recording $1 billion or more in non-existent or ineligible medical accounts receivable on the subsidiaries' books; (3) creating and distributing false documents and records; and (4) misrepresenting the status of the programs' cash accounts and collateral base. NCFE collapsed suddenly in October 2002 upon revelation of the fraud. The collapse caused investor losses exceeding $1 billion and approximately 275 health-care providers were forced to file for bankruptcy protection. The final judgment permanently enjoins Gibson from future violations of the antifraud provisions of the federal securities laws and bars her from serving as an officer or director of a public company. Gibson consented to the final judgment without admitting or denying the allegations of the complaint. [SEC v. Sherry L. Gibson, Civil Action No. 2:03-CV-0737, S.D. Ohio] (LR-19634) SELF-REGULATORY ORGANIZATIONS WITHDRAWALS An order has been issued granting the application of American Vanguard Corporation to withdraw its common stock, $.10 par value, from listing and registration on the American Stock Exchange, effective at the opening of business on March 31. (Rel. 34-53570) An order has been issued granting the application of Socket Communications Inc. to withdraw its common stock, $.001 par value, from listing and registration on the Pacific Exchange, effective at the opening of business on March 31. (Rel. 34-53571) SECURITIES ACT REGISTRATIONS The following registration statements have been filed with the SEC under the Securities Act of 1933. The reported information appears as follows: Form, Name, Address and Phone Number (if available) of the issuer of the security; Title and the number and/or face amount of the securities being offered; Name of the managing underwriter or depositor (if applicable); File number and date filed; Assigned Branch; and a designation if the statement is a New Issue. Registration statements may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . S-8 SANGAMO BIOSCIENCES INC, 501 CANAL BLVD, SUITE A100, RICHMOND, CA, 94804, 5109706000 - 7,002,649 ($1.00) Equity, (File 333-132823 - Mar. 30) (BR. 01C) S-4 AMPAL-AMERICAN ISRAEL CORP, 555 MADISON AVENUE, 20TH FLOOR, NEW YORK, NY, 10022, 2125939842 - 110,296 ($1,985,328.00) Equity, (File 333-132824 - Mar. 30) (BR. 07C) S-4 AMPAL-AMERICAN ISRAEL CORP, 555 MADISON AVENUE, 20TH FLOOR, NEW YORK, NY, 10022, 2125939842 - 501,227 ($6,415,706.00) Equity, (File 333-132825 - Mar. 30) (BR. 07C) S-4 HLS SYSTEMS INTERNATIONAL LTD, 625 BORADWAY, SUITE 1111, SAN DIEGO, CA, 92101, 619 795 4627 - 0 ($6,539,252.00) Debt, (File 333-132826 - Mar. 30) (BR. 09) S-8 GREAT PLAINS ENERGY INC, 1201 WALNUT, KANSAS CITY, MO, 64106, 8165562200 - 1,000,000 ($28,165,000.00) Equity, (File 333-132828 - Mar. 30) (BR. 02B) S-3 GREAT PLAINS ENERGY INC, 1201 WALNUT, KANSAS CITY, MO, 64106, 8165562200 - 1,000,000 ($28,165,000.00) Equity, (File 333-132829 - Mar. 30) (BR. 02B) SB-2 MERCER CAPITAL INC, 121 S.W. MORRISON STREET, STE. 825, PORTLAND, OR, 97068, 503-241-1148 - 994,660 ($1,989,320.00) Equity, (File 333-132830 - Mar. 30) (BR. ) S-8 SUNWIN INTERNATIONAL NEUTRACEUTICALS, INC., 6 YOUPENG ROAD, QUFU, SHANDONG, F4, 273100, (86) 537-4424999 - 6,200,000 ($8,370,000.00) Equity, (File 333-132831 - Mar. 30) (BR. 01A) S-3 CLECO POWER LLC, 2030 DONAHUE FERRY ROAD, PINEVILLE, LA, 71360, 3184847400 - 0 ($600,000,000.00) Debt, (File 333-132832 - Mar. 30) (BR. 02A) S-4 Chardan North China Acquisition Corp, 625 BROADWAY, SUITE 1111, SAN DIEGO, CA, 92101, 858-847-9000 - 0 ($6,539,252.00) Debt, (File 333-132833 - Mar. 30) (BR. 09) S-8 Diamond I, Inc., 8733 SIEGEN LANE, SUITE 309, BATON ROUGE, LA, 70810, 225-923-1034 - 0 ($2,624,000.00) Equity, (File 333-132834 - Mar. 30) (BR. 03A) S-8 INTERMOUNTAIN COMMUNITY BANCORP, PO BOX 967, SANDPOINT, ID, 83864, 206-263-0505 - 0 ($1,595,100.00) Equity, (File 333-132835 - Mar. 30) (BR. 07A) S-11 Resource Capital Corp., 712 FIFTH AVENUE, 10TH FLOOR, NEW YORK, NY, 10019, 212-974-1708 - 14,450,800 ($205,418,122.00) Equity, (File 333-132836 - Mar. 30) (BR. 08C) S-8 AEGON NV, AEGONPLEIN 50, PO BOX 202 2501 CE, THE HAGUE, P7, 011-31-70-344-7308 - 0 ($2,840,000.00) Equity, (File 333-132837 - Mar. 30) (BR. 01A) S-8 AEGON NV, AEGONPLEIN 50, PO BOX 202 2501 CE, THE HAGUE, P7, 011-31-70-344-7308 - 0 ($36,114,756.00) Equity, (File 333-132839 - Mar. 30) (BR. 01A) S-8 SUN NEW MEDIA INC., P.O. BOX 297, 1142 DIAMOND BAR BOULEVARD, DIAMOND BAR, CA, 91765, 6048719909 - 12,074,100 ($45,277,875.00) Equity, (File 333-132840 - Mar. 30) (BR. 08C) S-8 AEGON NV, AEGONPLEIN 50, PO BOX 202 2501 CE, THE HAGUE, P7, 011-31-70-344-7308 - 0 ($54,635,835.00) Equity, (File 333-132841 - Mar. 30) (BR. 01A) S-8 FIDELITY NATIONAL FINANCIAL INC /DE/, 601 RIVERSIDE AVENUE, ,, JACKSONVILLE, FL, 32204, 904-854-8100 - 0 ($361,400,000.00) Equity, (File 333-132842 - Mar. 30) (BR. 01C) S-8 Fidelity National Title Group, Inc., 601 RIVERSIDE AVENUE, JACKSONVILLE, FL, 32204, 904-854-8100 - 0 ($220,900,000.00) Equity, (File 333-132843 - Mar. 30) (BR. 01) S-8 Fidelity National Information Services, Inc., 601 RIVERSIDE AVENUE, JACKSONVILLE, FL, 32204, 904-854-8547 - 0 ($399,700,000.00) Equity, (File 333-132844 - Mar. 30) (BR. 08C) S-8 Fidelity National Information Services, Inc., 601 RIVERSIDE AVENUE, JACKSONVILLE, FL, 32204, 904-854-8547 - 0 ($399,700,000.00) Equity, (File 333-132845 - Mar. 30) (BR. 08C) S-8 NOKIA CORP, KEILALAHDENTIE 4, P O BOX 226, ESPOO FINLAND, H9, 00000, 0358018071 - 5,750,000 ($116,466,250.00) Equity, (File 333-132846 - Mar. 30) (BR. 11B) SB-2 Pharma-Bio Serv, Inc., 373 MENDEZ VIGO, SUITE 110, DORADO, PR, 00646, 787-278-2709 - 23,998,200 ($22,749,175.00) Equity, (File 333-132847 - Mar. 30) (BR. 08B) S-11 DiamondRock Hospitality Co, 6903 ROCKLEDGE DRIVE, SUITE 800, BETHESDA, MD, 20817, 240-744-1150 - 0 ($41,860,000.00) Equity, (File 333-132848 - Mar. 30) (BR. 08B) SB-2 CAPRIUS INC, ONE UNIVERSITY PLAZA, SUITE 400, HACKENSACK, NJ, 07601, 201-342-0900 - 3,597,088 ($7,029,011.74) Equity, (File 333-132849 - Mar. 30) (BR. 06A) SB-2 LPATH, INC, 6335 FERRIS SQUARE, SUITE A, SAN DIEGO, CA, 92121, 858-678-0800 - 0 ($43,351,198.00) Equity, (File 333-132850 - Mar. 30) (BR. 09B) S-8 SUSSEX BANCORP, 399 RTE 23, FRANKLIN, NJ, 07416, 9738272914 - 55,125 ($792,697.50) Other, (File 333-132851 - Mar. 30) (BR. 07A) S-3 ILX RESORTS INC, 2111 E HIGHLAND AVE, STE 200, PHOENIX, AZ, 85016, 6029572777 - 519,123 ($5,269,098.45) Equity, (File 333-132852 - Mar. 30) (BR. 08B) S-1 REXNORD CORP, 4701 W GREENFIELD AVE, MILWAUKEE, WI, 53214, 4146433000 - 0 ($400,000,000.00) Equity, (File 333-132853 - Mar. 30) (BR. 10C) S-8 Western Refining, Inc., 6500 TROWBRIDGE DRIVE, EL PASO, TX, 79905, (915) 775-3488 - 5,000,000 ($93,650,000.00) Equity, (File 333-132854 - Mar. 30) (BR. 04) S-8 NEXIA HOLDINGS INC, 59 WEST 100 SOUTH, SALT LAKE CITY, UT, 84101, 8015758073 - 500,000,000 ($200,000.00) Equity, (File 333-132855 - Mar. 30) (BR. 08C) F-1 ULTRAPETROL BAHAMAS LTD, C/O H&J CORPORATE SVCS LTD, OCEAN CENTER, MONTAGU FORESHORE, EAST BAY ST, PO BOX SS-19084, NASSAU, C5, 00000, 242-394-8460 - 0 ($175,000,000.00) Equity, (File 333-132856 - Mar. 30) (BR. 05C) S-3 MERIX CORP, 1521 POPLAR LANE, FOREST GROVE, OR, 97116, 5033599300 - 0 ($75,000,000.00) Other, (File 333-132857 - Mar. 30) (BR. 10B) S-8 MINDSPEED TECHNOLOGIES, INC, 4000 MACARTHUR BOULEVARD, EAST TOWER, NEWPORT BEACH, CA, 92660, 9495793000 - 0 ($699,134.00) Equity, (File 333-132858 - Mar. 30) (BR. 10B) S-8 KOSAN BIOSCIENCES INC, 3832 BAY CENTER PLACE, HAYWARD, CA, 94545, 5107328400 - 500,000 ($2,937,500.00) Equity, (File 333-132859 - Mar. 30) (BR. 01B) S-1 AVENTINE RENEWABLE ENERGY HOLDINGS INC, 1300 SOUTH 2ND ST, PEKIN, IL, 61554, 309-347-9200 - 0 ($50,000,000.00) Equity, (File 333-132860 - Mar. 30) (BR. ) S-1 VERASUN ENERGY CORP, 100 22ND AVE, BROOKINGS, SD, 57006, 605-696-7200 - 0 ($150,000,000.00) Equity, (File 333-132861 - Mar. 30) (BR. ) S-4 DPL INC, 1065 WOODMAN DRIVE, DAYTON, OH, 45432, 937 259 7142 - 0 ($175,000,000.00) Non-Convertible Debt, (File 333-132862 - Mar. 30) (BR. 02B) SB-2 GAMEZNFLIX INC, 2240 SHELTER ISLAND DRIVE #202, SAN DIEGO, CA, 92106, 6192263536 - 0 ($80,330,587.00) Equity, (File 333-132863 - Mar. 30) (BR. 05A) S-1 MACROCHEM CORP, 110 HARTWELL AVE, LEXINGTON, MA, 02173, 6178624003 - 21,463,002 ($37,023,678.00) Equity, (File 333-132864 - Mar. 30) (BR. 01B) S-3ASR INTEL CORP, 2200 MISSION COLLEGE BLVD, SANTA CLARA, CA, 95052, 4087658080 - 0 ($0.00) Unallocated (Universal) Shelf, (File 333-132865 - Mar. 30) (BR. 10B) 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 ---------------------------------------------------------------------------------------------------------------- 1 800 CONTACTS INC DE 1.01,5.02,9.01 03/24/06 3COM CORP DE 2.01,9.01 01/27/06 AMEND ABGENIX INC DE 8.01,9.01 03/29/06 ABLEAUCTIONS COM INC FL 2.02,4.02,9.01 12/31/04 ABM INDUSTRIES INC /DE/ DE 2.02,8.01,9.01 03/29/06 ACUSPHERE INC DE 1.01,2.03,9.01 03/29/06 Adams Respiratory Therapeutics, Inc. TX 8.01,9.01 03/30/06 ADELPHIA COMMUNICATIONS CORP DE 9.01 03/29/06 AMEND ALASKA PACIFIC BANCSHARES INC AK 5.02 03/29/06 ALFA INTERNATIONAL HOLDINGS CORP. DE 9.01 03/30/06 AMEND ALL AMERICAN SEMICONDUCTOR INC DE 1.01,9.01 03/30/06 ALLIANCE BANKSHARES CORP 1.01,5.02 06/22/05 ALLIED WASTE INDUSTRIES INC DE 7.01 03/30/06 ALTEON INC /DE DE 2.02,9.01 03/30/06 Alternative Loan Trust 2006-11CB DE 9.01 03/30/06 Alternative Loan Trust 2006-J2 DE 9.01 03/30/06 Alternative Loan Trust 2006-OA2 9.01 03/30/06 Alternative Loan Trust 2006-OC2 DE 9.01 03/30/06 Alternative Loan Trust Resecuritizati 9.01 03/25/06 AMERICAN COMMUNITY PROPERTIES TRUST MD 2.02 03/30/06 AMERICAN CONSOLIDATED MANAGEMENT GROU UT 1.01,2.03,9.01 03/28/06 AMERICAN FINANCIAL GROUP INC OH 1.01,1.02,2.03,9.01 03/27/06 AMERICAN MEDICAL ALERT CORP NY 2.02,7.01,9.01 03/30/06 AMERICAN PACIFIC CORP DE 1.01,1.02,5.02,9.01 03/25/06 AMERICAN SEAFOODS GROUP LLC DE 2.04,9.01 03/27/06 AMERICAN SPECTRUM REALTY INC MD 8.01,9.01 03/29/06 AMERIPRISE FINANCIAL INC DE 1.01,8.01,9.01 03/30/06 Ameriquest Mortgage Securities Trust DE 9.01 03/09/06 AMP PRODUCTIONS LTD NV 4.01 03/13/06 AMEND AMYLIN PHARMACEUTICALS INC DE 1.01,9.01 03/29/06 ANSWERTHINK INC FL 5.02 03/24/06 AROTECH CORP DE 1.01,2.02,3.01,3.02,9.01 03/27/06 ASG Consolidated LLC DE 2.04,9.01 03/27/06 ASHFORD HOSPITALITY TRUST INC MD 7.01,9.01 03/29/06 ASHLAND INC. KY 8.01,9.01 03/30/06 AUDIOVOX CORP DE 8.01 03/28/06 BALL CORP IN 1.01,2.03,3.02,9.01 03/27/06 Banc of America Alternative Loan Trus DE 9.01 03/30/06 Banc of America Commercial Mortgage I DE 8.01,9.01 03/30/06 Banc of America Funding 2006-3 Trust DE 9.01 03/30/06 BANCSHARES OF FLORIDA INC FL 8.01,9.01 03/30/06 Bear Stearns Asset Backed Securities DE 9.01 03/07/06 BEAR STEARNS DEPOSITOR INC TRUST CERT 8.01,9.01 03/15/06 BEAR STEARNS DEPOSITOR INC TRUST CERT 8.01,9.01 03/15/06 Bears Stearns Asset Backed Securities DE 8.01,9.01 12/27/05 AMEND BEHRINGER HARVARD MID TERM VALUE ENHA TX 3.03,9.01 03/30/06 BEHRINGER HARVARD SHORT TERM OPPORTUN TX 3.03,9.01 03/30/06 BELK INC 2.02,8.01,9.01 03/29/06 BEST BUY CO INC MN 2.02,9.01 03/30/06 BIOMET INC IN 5.02 03/25/06 BIOTIME INC CA 1.01,9.01 03/24/06 BLUEGREEN CORP MA 7.01 03/30/06 BLYTH INC DE 2.02 03/30/06 BORDERS GROUP INC MI 1.01,9.01 03/24/06 BOSTON PROPERTIES INC DE 8.01,9.01 03/30/06 BOSTON PROPERTIES LTD PARTNERSHIP 8.01,9.01 03/30/06 Bronco Drilling Company, Inc. DE 8.01,9.01 03/29/06 BURLINGTON RESOURCES INC DE 1.01,3.03,5.02,8.01,9.01 03/29/06 CABLEVISION SYSTEMS CORP /NY DE 1.01 03/27/06 CAL MAINE FOODS INC DE 2.02,9.01 03/27/06 CALGON CARBON CORPORATION DE 5.02 03/30/06 CALIFORNIA WATER SERVICE GROUP DE 2.02 03/28/06 CALLWAVE INC 8.01,9.01 03/30/06 CALPINE CORP DE 2.06 03/30/06 CALYPTE BIOMEDICAL CORP DE 1.01,7.01,9.01 12/21/05 CANEUM INC NV 1.01,2.01,3.02,5.03,7.01,9.01 03/24/06 CANTERBURY PARK HOLDING CORP MN 2.02,9.01 03/28/06 CAPACITIVE DEIONIZATION TECHNOLOGY SY NV 5.02,9.01 03/16/06 CAPITAL LEASE FUNDING INC 8.01 03/24/06 CARDINAL COMMUNICATIONS, INC NV 8.01 03/29/06 CARMAX INC VA 2.02,9.01 02/28/06 CARMIKE CINEMAS INC DE 7.01,9.01 03/29/06 CARRINGTON LABORATORIES INC /TX/ TX 2.02,4.01,9.01 03/29/06 CASUAL MALE RETAIL GROUP INC DE 2.02,9.01 03/30/06 CELEBRATE EXPRESS, INC. 2.02,9.01 03/30/06 Cell Power Technologies Inc 1.01,9.01 03/17/06 Cellu Tissue Holdings, Inc. DE 1.01 03/27/06 CENTERPOINT ENERGY INC 1.01 03/24/06 CENTRA FINANCIAL HOLDINGS INC WV 8.01 03/30/06 CERAGENIX PHARMACEUTICALS, INC. DE 7.01,8.01 03/28/06 CERUS CORP DE 8.01,9.01 03/30/06 CHEMOKINE THERAPEUTICS CORP DE 8.01 03/29/06 CHINA WORLD TRADE CORP NV 4.01,9.01 03/23/06 CINCINNATI BELL INC OH 1.01,9.01 03/27/06 CINCINNATI FINANCIAL CORP OH 7.01,9.01 03/30/06 CIRCLE GROUP HOLDINGS INC IL 1.01,3.02,5.02,9.01 03/24/06 Cirracor Inc NV 4.02 03/24/06 CITIGROUP INC DE 9.01 03/30/06 CITIGROUP INC DE 9.01 03/30/06 Citigroup Mortgage Loan Trust 2006-HE 9.01 03/23/06 Citigroup Mortgage Loan Trust 2006-WF 2.01,9.01 02/13/06 Citigroup Mortgage Loan Trust Inc., S 9.01 03/30/06 CITIZENS FINANCIAL CORP /KY/ KY 1.01,2.03,9.01 03/29/06 CNL Hotels & Resorts, Inc. MD 2.01,9.01 03/29/06 Cogdell Spencer Inc. MD 2.01 03/30/06 COGNOS INC CA 2.02 03/30/06 COGNOS INC CA 8.01 03/30/06 COGNOS INC CA 5.02 03/30/06 COLDWATER CREEK INC DE 8.01 03/30/06 COLLINS & AIKMAN CORP DE 3.03,8.01,9.01 03/29/06 Colonial Bankshares Inc X1 5.03,8.01,9.01 03/30/06 COMMERCIAL CAPITAL BANCORP INC NV 8.01,9.01 03/30/06 Community Bancorp NV 7.01,9.01 03/24/06 COMPUSONICS VIDEO CORP CO 8.01 03/30/06 CONEXANT SYSTEMS INC DE 3.02 03/29/06 CONNS INC DE 1.01,2.02,5.02,9.01 03/28/06 CONSOLIDATION LOAN FUNDING, LLC DE 8.01,9.01 03/27/06 CORPORATE PROPERTY ASSOCIATES 16 GLOB MD 1.01,8.01,9.01 03/27/06 CORTS TRUST FOR WEYERHAEUSER DEBENTUR DE 8.01,9.01 03/15/06 CRDENTIA CORP DE 1.01,3.02 03/24/06 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 8.01 03/30/06 CRONOS GROUP 2.02,8.01,9.01 03/30/06 CROSS COUNTRY HEALTHCARE INC DE 2.02,7.01,9.01 03/28/06 CSMC Mortgage-Backed Trust Series 200 DE 8.01,9.01 03/30/06 CURAGEN CORP DE 1.01,5.02,9.01 03/24/06 CWALT INC DE 9.01 03/30/06 CWALT INC DE 9.01 03/30/06 CWALT INC DE 9.01 03/30/06 CWALT INC DE 9.01 03/30/06 CWALT INC DE 9.01 03/30/06 CWALT INC DE 9.01 03/30/06 CWALT INC - ALTERNATIVE LOAN TRUST RE 9.01 03/25/06 CWHEQ Home Equity Loan Trust, Series 9.01 03/30/06 CWHEQ Home Equity Loan Trust, Series 9.01 03/30/06 CWHEQ Revolving Home Equity Loan Asse 8.01,9.01 03/30/06 CWHEQ Revolving Home Equity Loan Asse 8.01,9.01 03/30/06 CWHEQ Revolving Home Equity Loan Asse 8.01,9.01 03/30/06 CWHEQ Revolving Home Equity Loan Asse 8.01,9.01 03/30/06 CWMBS INC DE 9.01 03/30/06 CWMBS INC DE 9.01 03/30/06 CWMBS INC DE 9.01 03/28/06 CWMBS INC - RESECURITIZATION PASS-THR DE 9.01 03/25/06 Cyclacel Pharmaceuticals, Inc. DE 2.01,3.01,3.03,5.02,9.01 03/24/06 CYTOKINETICS INC 8.01,9.01 03/30/06 CYTRX CORP DE 1.01,9.01 03/24/06 DCAP GROUP INC DE 2.02,9.01 03/29/06 DCP Midstream Partners, LP DE 5.02 03/30/06 DELTA AIR LINES INC /DE/ DE 2.02,9.01 03/30/06 DEUTSCHE ALT-A SECURITIES INC 8.01,9.01 03/30/06 DEVRY INC DE 8.01 03/30/06 DiamondRock Hospitality Co 2.01,2.03,9.01 03/24/06 AMEND DIGITAS INC DE 1.01,9.01 03/24/06 DIMENSIONAL VISIONS INC/ DE DE 5.03 03/29/06 DIRECT RESPONSE FINANCIAL SERVICES IN CO 5.02,9.01 03/23/06 Directed Electronics, Inc. FL 2.02,9.01 03/30/06 DOANE PET CARE CO DE 2.02,9.01 03/29/06 DOCUMENT SCIENCES CORP DE 2.02,9.01 03/30/06 DOCUMENT SECURITY SYSTEMS INC NY 8.01,9.01 03/24/06 DOLPHIN PRODUCTIONS INC 8.01 03/30/06 DOMINION HOMES INC OH 1.01,9.01 03/30/06 DOR BIOPHARMA INC DE 2.02,9.01 03/30/06 DORAL FINANCIAL CORP PR 1.01,5.02,5.03,7.01,9.01 03/27/06 DOVER SADDLERY INC 1.01 03/29/06 DUKE ENERGY CORP NC 1.01,8.01,9.01 02/28/06 DURA AUTOMOTIVE SYSTEMS INC DE 8.01 03/30/06 DUSKA THERAPEUTICS, INC. NV 1.01,5.02,9.01 03/15/06 DYNEGY INC /IL/ IL 1.01,7.01,9.01 03/29/06 EARTHLINK INC DE 1.01,9.01 03/27/06 EDWARDS A G INC DE 2.02 03/30/06 ELECTRO RENT CORP CA 2.02 03/30/06 ELITE PHARMACEUTICALS INC /DE/ DE 7.01 03/29/06 ENCORE CREDIT RECEIVABLES TRUST 2005- DE 9.01 03/25/06 ENCORE CREDIT RECEIVABLES TRUST 2005- DE 9.01 03/25/06 ENTHEOS TECHNOLOGIES INC NV 4.01,9.01 03/13/06 AMEND EQUUS II INC DE 2.02,9.01 03/29/06 ERHC Energy Inc CO 5.02 03/25/06 EXIDE TECHNOLOGIES DE 1.01,5.05 03/27/06 FBR Securitization Trust 2005-2 8.01,9.01 11/25/05 AMEND FBR Securitization Trust 2005-2 8.01,9.01 12/27/05 AMEND Federal Home Loan Bank of Boston X1 2.03 03/27/06 Federal Home Loan Bank of Chicago X1 2.03 03/27/06 Federal Home Loan Bank of Cincinnati X1 2.03,9.01 03/27/06 FEDERATED DEPARTMENT STORES INC /DE/ DE 1.01,9.01 03/24/06 FedFirst Financial CORP X1 5.03,9.01 03/28/06 FERRO CORP OH 1.01,2.03,7.01,9.01 03/24/06 FFMLT Trust 2006-FF4 DE 8.01,9.01 03/30/06 Fieldstone Mortgage Investment CORP MD 8.01,9.01 03/23/06 FIRST AMERICAN CAPITAL CORP /KS KS 5.02 03/30/06 First Franklin Mortgage Loan Trust 20 DE 9.01 06/25/05 First Franklin Mortgage Loan Trust 20 DE 9.01 07/25/05 First Franklin Mortgage Loan Trust 20 DE 9.01 08/25/05 First Franklin Mortgage Loan Trust 20 DE 9.01 09/25/05 First Franklin Mortgage Loan Trust 20 DE 9.01 10/25/05 First Franklin Mortgage Loan Trust 20 DE 9.01 11/25/05 First Franklin Mortgage Loan Trust 20 DE 9.01 12/25/05 First Horizon Asset Sec HELOC Notes S DE 8.01,9.01 03/30/06 First Horizon Asset Sec Mort Pass Thr DE 8.01,9.01 03/30/06 First Horizon Asset Sec Mort Pass Thr DE 8.01,9.01 03/30/06 First Horizon Asset Sec Mort Pass Thr DE 8.01,9.01 03/30/06 First Horizon Asset Sec. Mort Pass Th DE 8.01,9.01 03/30/06 First NLC Trust 2005-3 Mortgate-Backe 8.01,9.01 11/25/05 AMEND First NLC Trust 2005-3 Mortgate-Backe 8.01,9.01 12/27/05 AMEND Fitmedia Inc. DE 4.01 03/24/06 FLUOR CORP DE 1.01 03/27/06 FUSA CAPITAL CORP 4.01,9.01 03/23/06 G III APPAREL GROUP LTD /DE/ DE 2.02,9.01 03/30/06 GCO Education Loan Funding Trust-I DE 8.01,9.01 03/15/06 GENAERA CORP DE 8.01,9.01 03/29/06 GENERAL MARITIME CORP/ 1.01,9.01 03/30/06 GENERAL MOTORS CORP DE 8.01 03/29/06 GENESEE & WYOMING INC DE 1.01,5.02,9.01 03/29/06 GENESIS MICROCHIP INC /DE DE 2.02,9.01 03/30/06 GENETHERA INC FL 4.01,9.01 03/10/06 GLOBAL CROSSING LTD 2.02,7.01,9.01 03/30/06 GLOBAL POWER EQUIPMENT GROUP INC/ DE 1.01,5.02,9.01 03/24/06 GOAMERICA INC DE 2.02,9.01 03/30/06 GOLDEN STAR RESOURCES LTD 2.02,4.02,9.01 03/27/06 GRACO INC MN 1.01 03/29/06 Grande Communications Holdings, Inc. DE 2.02,9.01 03/30/06 GREENWICH CAPITAL ACCEPTANCE INC DE 8.01 03/30/06 GREENWICH CAPITAL ACCEPTANCE INC DE 8.01,9.01 03/28/06 GSAMP Trust 2006-S2 DE 9.01 03/30/06 GSC Capital Corp. Mortgage Trust 2006 DE 9.01 03/22/06 GSR Mortgage Loan Trust 2006-3F DE 8.01 03/30/06 H&R BLOCK INC MO 4.02 02/22/06 AMEND HAIGHTS CROSS COMMUNICATIONS INC DE 1.01,9.01 03/30/06 HALLWOOD GROUP INC DE 8.01 03/22/06 HANOVER DIRECT INC DE 8.01,9.01 03/29/06 HARBOR FLORIDA BANCSHARES INC DE 2.02,9.01 03/29/06 Harborview 2006-2 DE 8.01 03/30/06 HEALTH DISCOVERY CORP TX 1.01 03/27/06 HEICO CORP FL 1.01 03/27/06 HEPALIFE TECHNOLOGIES INC FL 4.01,9.01 03/13/06 AMEND HERBALIFE LTD. E9 1.01,9.01 03/28/06 Home Equity Asset Trust 2006-3 DE 6.01,8.01,9.01 03/30/06 HOME SOLUTIONS OF AMERICA INC DE 7.01,9.01 03/30/06 HOMEBANC CORP 1.01,2.03,9.01 03/27/06 HORTON D R INC /DE/ DE 1.01,2.03,9.01 03/24/06 HUGHES SUPPLY INC FL 8.01,9.01 03/30/06 IDACORP INC ID 8.01 03/30/06 IMAGE INNOVATIONS HOLDINGS INC NV 4.01,9.01 03/26/06 IMMTECH PHARMACEUTICALS, INC. DE 1.01,9.01 03/30/06 IMMUNOGEN INC MA 1.01,9.01 03/27/06 IMPAX LABORATORIES INC DE 7.01,9.01 03/30/06 IMPLANT SCIENCES CORP MA 1.02 03/24/06 INDYMAC ABS INC DE 8.01,9.01 03/30/06 IndyMac Home Equity Mortgage Loan Ass DE 9.01 03/30/06 IndyMac INDX Mortgage Loan Trust 2006 9.01 03/30/06 INDYMAC MBS INC 9.01 03/30/06 INDYMAC MBS INC 9.01 03/30/06 INDYMAC MBS INC RESIDENTIAL ASSET SEC 8.01 03/27/06 IndyMac RAST 2004-R2 8.01 03/27/06 INSITE VISION INC DE 2.02,9.01 03/30/06 INSMED INC VA 1.01,5.02,9.01 02/15/06 AMEND INTEGRATED DEVICE TECHNOLOGY INC DE 1.01,8.01,9.01 03/30/06 INTEGRATED ELECTRICAL SERVICES INC DE 7.01,9.01 03/28/06 Intelligent Security Networks, Inc. DE 1.01,7.01 03/28/06 INTELSAT LTD 2.02,9.01 03/30/06 INTER TEL INC AZ 1.01,5.02,5.03,8.01,9.01 03/24/06 INTERDIGITAL COMMUNICATIONS CORP PA 8.01 03/30/06 Intermec, Inc. DE 8.01,9.01 03/30/06 INTERNATIONAL ENERGY, INC. NV 4.01,9.01 03/13/06 AMEND INTERNATIONAL SPEEDWAY CORP FL 1.01,7.01,8.01,9.01 03/29/06 INTERPUBLIC GROUP OF COMPANIES, INC. DE 8.01,9.01 03/23/06 AMEND Intersearch Group Inc FL 2.02,9.01 03/30/06 INTERSIL CORP/DE DE 4.01 03/30/06 IPARTY CORP DE 1.01,9.01 06/08/05 ISRAMCO INC DE 2.01,9.01 03/24/06 IT&E INTERNATIONAL GROUP 4.02 03/28/06 AMEND ITC Holdings Corp. MI 1.01,9.01 03/24/06 J P MORGAN ACCEPTANCE CORP I DE 8.01,9.01 03/30/06 J P MORGAN ACCEPTANCE CORP I DE 8.01,9.01 03/30/06 J P MORGAN ACCEPTANCE CORP I DE 8.01,9.01 03/30/06 J P MORGAN CHASE & CO DE 9.01 03/28/06 JACOBS ENTERTAINMENT INC DE 2.02,9.01 03/30/06 JAGGED PEAK, INC. NV 2.02,9.01 03/30/06 JMAR TECHNOLOGIES INC DE 2.02,7.01,9.01 03/30/06 JP Morgan Chase Commercial Mortgage S DE 8.01,9.01 03/30/06 JPMAC 2006-FRE2 DE 6.01,8.01,9.01 03/29/06 JPMAC 2006-WMC1 DE 8.01,9.01 03/30/06 KAISER ALUMINUM & CHEMICAL CORP DE 2.02,4.02,9.01 03/30/06 KAISER ALUMINUM CORP DE 2.02,4.02,9.01 03/30/06 KERYX BIOPHARMACEUTICALS INC DE 8.01,9.01 03/27/06 KEYSPAN CORP NY 1.01,9.01 03/24/06 KIMCO REALTY CORP MD 8.01,9.01 03/29/06 KING PHARMACEUTICALS INC TN 1.01,2.03,3.02,8.01,9.01 03/24/06 KORE HOLDINGS, INC NV 5.02,8.01 03/10/06 KOSAN BIOSCIENCES INC CA 8.01,9.01 03/30/06 LANVISION SYSTEMS INC DE 2.02,9.01 03/29/06 LAPOLLA INDUSTRIES INC DE 4.02 03/24/06 LAPOLLA INDUSTRIES INC DE 9.01 02/11/05 AMEND LEINER HEALTH PRODUCTS INC DE 5.02 03/30/06 Logicom Inc. NV 2.01,5.01 03/20/06 AMEND LONGVIEW FIBRE CO WA 5.03,9.01 03/25/06 M&F BANCORP INC /NC/ NC 4.01,9.01 03/30/06 AMEND MADISON RIVER CAPITAL LLC DE 4.02 01/18/06 AMEND MAGNUS INTERNATIONAL RESOURCES, INC. NV 3.02,8.01,9.01 03/15/06 MAIN STREET BANKS INC /NEW/ GA 8.01,9.01 03/30/06 MAIN STREET TRUST INC IL 8.01,9.01 03/30/06 MARSHALL EDWARDS INC DE 5.02,9.01 03/24/06 AMEND MAYTAG CORP DE 8.01,9.01 03/29/06 MB FINANCIAL INC /MD MD 5.02 03/30/06 MBNA AMERICA BANK NATIONAL ASSOCIATIO DE 8.01,9.01 03/30/06 MEADE INSTRUMENTS CORP DE 8.01,9.01 03/29/06 MED-DESIGN CORP 2.02,8.01,9.01 03/29/06 MEDICAL STAFFING NETWORK HOLDINGS INC DE 5.02,9.01 03/30/06 MERCURY GENERAL CORP CA 8.01 03/28/06 MEREDITH CORP IA 8.01,9.01 03/30/06 MERISEL INC /DE/ DE 9.01 03/04/06 AMEND MERIT MEDICAL SYSTEMS INC UT 2.02,9.01 03/30/06 MERIX CORP OR 2.02,9.01 03/30/06 MERIX CORP OR 9.01 03/30/06 MERRILL LYNCH DEPOSITOR INC PPLUS TRU DE 8.01,9.01 03/15/06 MERRILL LYNCH DEPOSITOR INC PPLUS TRU DE 8.01,9.01 03/15/06 MERRILL LYNCH DEPOSITOR INC PREFERRED DE 8.01,9.01 03/15/06 MERRILL LYNCH DEPOSITOR INC PREFERRED DE 8.01,9.01 03/15/06 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 03/30/06 METRETEK TECHNOLOGIES INC DE 1.01,3.02,9.01 03/29/06 MGM MIRAGE DE 5.02 03/27/06 MICHAELS STORES INC DE 1.01,9.01 03/24/06 MILLENIA HOPE INC 1.01 03/27/05 MOHAWK INDUSTRIES INC DE 7.01,9.01 03/30/06 MORGAN BEAUMONT INC NV 8.01 03/01/06 MORGAN STANLEY DE 9.01 03/30/06 Morgan Stanley Capital I Inc. Trust 2 DE 8.01,9.01 03/30/06 Morgan Stanley Home Equity Loan Trust DE 8.01,9.01 03/30/06 MS STRUCTURED ASSET CORP CBT SERIES 2 DE 8.01,9.01 03/27/06 MSC INDUSTRIAL DIRECT CO INC NY 2.02,9.01 03/30/06 MULTI FINELINE ELECTRONIX INC 1.01,8.01,9.01 03/29/06 MULTI LINK TELECOMMUNICATIONS INC CO 8.01 03/30/06 MYCOM GROUP INC /NV/ NV 5.02 03/29/06 NABORS INDUSTRIES LTD D0 8.01,9.01 03/30/06 NANOBAC PHARMACEUTICALS INC FL 5.02 03/30/06 NANOMETRICS INC CA 5.02 03/27/06 NATIONAL FINANCIAL PARTNERS CORP 7.01,9.01 03/30/06 NATIONAL TECHNICAL SYSTEMS INC /CA/ CA 1.01,8.01,9.01 03/28/06 NATIONSRENT COMPANIES INC DE 2.02,9.01 03/30/06 NCT GROUP INC DE 1.01,2.03,3.02 03/24/06 NEOMAGIC CORP DE 2.02,9.01 03/30/06 NEORX CORP WA 5.03,9.01 03/28/06 NETBANK INC GA 7.01,9.01 03/30/06 NETGURU INC DE 1.01,1.02,7.01,9.01 03/24/06 New Century Home Equity Loan Trust 20 9.01 03/30/06 NEW MEDIUM ENTERPRISES INC NV 1.01 03/30/06 NEW YORK COMMUNITY BANCORP INC DE 8.01,9.01 03/30/06 NEWFIELD EXPLORATION CO /DE/ DE 8.01,9.01 03/29/06 NEWS CORP 8.01,9.01 03/30/06 NGP Capital Resources CO MD 7.01,9.01 03/30/06 North American Insurance Leaders, Inc 8.01,9.01 03/27/06 NORTHERN BORDER PARTNERS LP DE 1.01,7.01,9.01 03/30/06 NORTHERN EMPIRE BANCSHARES CA 8.01,9.01 03/30/06 NORTHWEST AIRLINES CORP DE 5.02 03/26/06 NPS PHARMACEUTICALS INC DE 8.01,9.01 03/29/06 NTS REALTY HOLDINGS LP DE 7.01,9.01 03/30/06 NUCRYST Pharmaceuticals Corp. A0 8.01,9.01 03/29/06 NUVEEN INVESTMENTS INC DE 5.02,9.01 03/28/06 NVR INC VA 1.01,2.04,9.01 03/27/06 NxStage Medical, Inc. DE 1.01 03/24/06 OASIS OIL CORP NV 4.01,9.01 08/02/05 OCCAM NETWORKS INC/DE DE 1.01,9.01 07/07/05 OCTILLION CORP 4.01,9.01 03/13/06 AMEND Odimo INC DE 1.02,2.02,9.01 03/29/06 OLD DOMINION ELECTRIC COOPERATIVE VA 1.01,1.02 03/24/06 OneTravel Holdings, Inc. DE 3.01 03/24/06 ONSCREEN TECHNOLOGIES INC CO 2.01 03/30/06 OSHKOSH TRUCK CORP WI 8.01,9.01 03/30/06 OSI SYSTEMS INC CA 4.01,9.01 03/23/06 OVERSEAS SHIPHOLDING GROUP INC DE 8.01,9.01 03/29/06 PAINCARE HOLDINGS INC CT 8.01,9.01 03/30/06 PANTRY INC DE 1.01 03/29/06 PARALLEL PETROLEUM CORP DE 7.01,9.01 03/30/06 PARALLEL PETROLEUM CORP DE 9.01 01/12/06 AMEND PATHFINDER BANCORP INC DE 8.01 03/30/06 PATTERSON UTI ENERGY INC DE 2.02,8.01,9.01 03/27/06 PEERLESS SYSTEMS CORP DE 1.01,2.02,5.02,9.01 03/30/06 PEGASUS WIRELESS CORP NV 8.01,9.01 03/28/06 AMEND PENN TRAFFIC CO DE 8.01,9.01 03/30/06 PENNSYLVANIA REAL ESTATE INVESTMENT T PA 2.03,9.01 03/24/06 PETROLEUM DEVELOPMENT CORP NV 7.01,9.01 03/30/06 PFSWEB INC DE 2.02 03/30/06 PG&E CORP CA 1.01,1.02,2.03 03/28/06 PHARMACOPEIA DRUG DISCOVERY INC DE 1.01,3.02,9.01 03/24/06 PHI INC LA 8.01,9.01 03/30/06 PHOTRONICS INC CT 8.01 03/30/06 PHYTOMEDICAL TECHNOLOGIES INC NV 4.01,9.01 03/13/06 AMEND POINT 360 CA 2.01,2.03,9.01 03/30/06 POINT THERAPEUTICS INC DE 8.01,9.01 03/29/06 POLYMER GROUP INC DE 1.01 03/24/06 PPL CORP PA 5.03,7.01,9.01 03/30/06 PPLUS Trust Series JPM-1 DE 8.01,9.01 03/15/06 PREFERREDPLUS TRUST SERIES BLC-2 DE 8.01,9.01 03/15/06 PREMIER ENTERTAINMENT BILOXI LLC DE 8.01,9.01 03/28/06 PRINTRONIX INC DE 8.01,9.01 03/29/06 PUBLIC SERVICE ENTERPRISE GROUP INC NJ 4.01,9.01 03/24/06 PULASKI FINANCIAL CORP MO 5.02,9.01 03/21/06 PURE BIOSCIENCE CA 3.02,9.01 03/24/06 PYRAMID OIL CO CA 8.01 03/28/06 QUEST RESOURCE CORP NV 7.01,9.01 03/29/06 RADIOSHACK CORP DE 1.01,9.01 03/27/06 RADNOR HOLDINGS CORP DE 2.02,9.01 03/30/06 RAINMAKER SYSTEMS INC CA 1.01,2.03,9.01 03/27/06 RANGE RESOURCES CORP DE 1.01 03/29/06 RAYTHEON CO/ DE 7.01,9.01 03/30/06 Refco Inc. 7.01,9.01 03/30/06 REHABCARE GROUP INC DE 1.01,5.02,9.01 03/30/06 Renaissance Home Equity Loan Trust 20 DE 9.01 03/07/06 Residential Asset Securitization Trus 9.01 03/30/06 Residential Asset Securitization Trus 9.01 03/30/06 RESTORATION HARDWARE INC CA 2.02,9.01 03/30/06 Ridgewood Energy M Fund LLC 2.06 03/29/06 AMEND ROBBINS & MYERS INC OH 2.02 03/29/06 RPM INTERNATIONAL INC/DE/ DE 4.01,9.01 03/27/06 S&C HOLDCO 3 INC 5.02 03/30/06 SABA SOFTWARE INC DE 2.02,9.01 03/30/06 SAIL 2006-2 DE 8.01 03/30/06 SBS TECHNOLOGIES INC NM 1.01,2.03,9.01 03/30/06 SCHIFF NUTRITION INTERNATIONAL, INC. DE 2.02,9.01 03/30/06 SEATTLE GENETICS INC /WA DE 1.01,7.01,9.01 03/28/06 SENESCO TECHNOLOGIES INC DE 7.01,9.01 03/29/06 SENTIGEN HOLDING CORP DE 2.02,9.01 03/30/06 SFSB, Inc. X1 2.02,9.01 03/30/06 Shire plc 8.01,9.01 03/30/06 SIGNALIFE, INC. DE 8.01 10/07/05 SIMTEK CORP CO 1.01,3.02,9.01 03/24/06 SITEL CORP MN 1.01 03/24/06 SKYLYNX COMMUNICATIONS INC DE 1.01 03/30/06 SL INDUSTRIES INC NJ 2.02,9.01 03/24/06 SMALL WORLD KIDS INC UT 5.02,9.01 03/27/06 Smart-tek Solutions Inc NV 8.01,9.01 03/30/06 Solexa, Inc. DE 4.01 03/02/05 AMEND SOMANETICS CORP MI 1.01,9.01 03/24/06 SONEX RESEARCH INC MD 8.01 03/30/06 SOUTHWEST CASINO CORP 7.01,9.01 03/28/06 SOUTHWEST CASINO CORP 1.01,7.01,9.01 03/24/06 SPARTAN STORES INC MI 1.01,2.01,9.01 03/24/06 SPEAR & JACKSON INC 7.01,9.01 03/28/06 SPECTRUM SCIENCES & SOFTWARE HOLDINGS DE 2.02,9.01 03/30/06 STAR GAS PARTNERS LP DE 1.01,9.01 03/30/06 StatSure Diagnostic Systems, Inc. DE 5.03,9.01 01/24/06 STEAK & SHAKE CO IN 1.01,3.01,9.01 03/24/06 STOCKGROUP INFORMATION SYSTEMS INC CO 5.02 03/29/06 STRIDE RITE CORP MA 9.01 03/03/06 STRUCTURED ASSET SECURITIES CORP DE 8.01 03/30/06 STRUCTURED OBLIGATIONS CORP LONG TERM DE 8.01,9.01 03/15/06 STRUCTURED OBLIGATIONS CORP LONG TERM DE 8.01,9.01 03/15/06 STRUCTURED OBLIGATIONS CORP LONG TERM DE 8.01,9.01 03/15/06 STRUCTURED OBLIGATIONS CORP SELECT NO DE 8.01,9.01 03/15/06 STRUCTURED OBLIGATIONS CORP SELECT NO DE 8.01,9.01 03/15/06 STRUCTURED PROD CORTS TR II FOR PROVI DE 8.01,9.01 03/15/06 STRUCTURED PRODUCTS CORP CORTS FOR PR DE 8.01,9.01 03/15/06 STRUCTURED PRODUCTS CORP CORTS TR III DE 8.01,9.01 03/15/06 STRUCTURED PRODUCTS CORP CORTS TRUST DE 8.01,9.01 03/15/06 STUDIO ONE MEDIA, INC. DE 5.02 03/30/06 SUMMIT FINANCIAL GROUP INC WV 5.02,9.01 02/28/06 AMEND SUN NEW MEDIA INC. MN 2.01,5.03,9.01 02/17/06 AMEND SUPERCONDUCTOR TECHNOLOGIES INC 8.01,9.01 03/30/06 SUPERTEL HOSPITALITY INC VA 2.02,9.01 03/29/06 SYNPLICITY INC CA 2.05,9.01 03/24/06 TARRANT APPAREL GROUP CA 2.02,9.01 03/30/06 TD BANKNORTH INC. DE 1.01 03/28/06 TERCICA INC DE 1.01,5.02,9.01 03/30/06 TEXAS INDUSTRIES INC DE 2.02,9.01 03/30/06 TEXOLA ENERGY CORP NV 7.01,9.01 03/27/06 THOMAS & BETTS CORP TN 8.01 03/28/06 Thornburg 2006-2 DE 8.01 03/30/06 THQ INC DE 1.01 03/28/06 Tornado Gold International Corp NV 5.02,9.01 03/28/06 TOWER AUTOMOTIVE INC DE 7.01,9.01 03/30/06 TOYOTA MOTOR CREDIT CORP CA 9.01 03/30/06 TRANS WORLD ENTERTAINMENT CORP NY 7.01,9.01 03/30/06 TRANSCOMMUNITY FINANCIAL CORP VA 5.02,9.01 03/29/06 TRC COMPANIES INC /DE/ DE 1.01,5.02,9.01 03/27/06 TRI-S SECURITY CORP GA 2.02,9.01 03/30/06 TRM CORP OR 2.02,9.01 03/30/06 U S PHYSICAL THERAPY INC /NV NV 7.01,9.01 03/30/06 UICI DE 8.01,9.01 03/29/06 UNIFIRST CORP MA 2.02,9.01 02/25/06 UNITED ENERGY CORP /NV/ NV 8.01,9.01 03/30/06 UNITED ONLINE INC DE 1.01,9.01 03/27/06 UNITED RENTALS INC /DE DE 1.01 03/24/06 UNIVERSAL AMERICAN FINANCIAL CORP NY 5.02,9.01 03/30/06 UNIVERSAL DISPLAY CORP \PA\ PA 3.02 03/30/06 UTEK CORP 2.02,9.01 03/30/06 UTi WORLDWIDE INC 1.01,5.02,8.01,9.01 03/28/06 VAIL BANKS INC CO 4.02 02/28/06 AMEND VALERO L P DE 2.01,8.01,9.01 03/30/06 Viacom Inc. DE 1.01 03/24/06 VIRAL GENETICS INC /DE/ DE 3.02 03/28/06 VIRAL GENETICS INC /DE/ DE 2.01,2.03,3.02,9.01 03/29/06 VIROPHARMA INC DE 7.01,9.01 03/29/06 VISANT CORP 7.01,9.01 03/30/06 VISANT HOLDING CORP 8.01,9.01 03/30/06 Vocalscape Networks, Inc. NV 1.01,2.03,3.02,9.01 02/26/06 WALGREEN CO IL 2.02,9.01 03/27/06 WaMu Asset Acceptance Corp. DE 8.01,9.01 03/30/06 WARWICK VALLEY TELEPHONE CO NY 1.01 03/30/06 WARWICK VALLEY TELEPHONE CO NY 2.02,9.01 03/30/06 WASHINGTON MUTUAL MORTGAGE SECURITIES DE 8.01,9.01 03/30/06 WASTE INDUSTRIES USA INC NC 1.01,1.02,2.03,9.01 03/24/06 Wells Fargo Mortgage Backed Securitie DE 9.01 03/30/06 Wells Fargo Mortgage Backed Securitie DE 9.01 03/30/06 WEST MARINE INC DE 2.02,9.01 03/30/06 WESTBOROUGH FINANCIAL SERVICES INC MA 8.01 03/15/06 WESTSIDE ENERGY CORP NV 8.01 03/30/06 WHIRLPOOL CORP /DE/ DE 8.01,9.01 03/29/06 WINTRUST FINANCIAL CORP IL 2.02,4.02,8.01,9.01 03/30/06 WIRELESS TELECOM GROUP INC NJ 2.02,9.01 03/30/06 XANSER CORP DE 2.02 03/28/06 XENOMICS INC FL 1.01,9.01 03/27/06 XPONENTIAL INC DE 3.02,9.01 03/28/06 XYBERNAUT CORP DE 7.01 03/30/06 ZHONGPIN INC. DE 9.01 01/30/06 AMEND ZILA INC DE 1.01,1.02,2.03,3.02,3.03 03/24/06 ZOND WINDSYSTEM PARTNERS LTD SERIES 8 1.01,9.01 03/24/06 ZYGO CORP DE 2.02,4.02,9.01 03/29/06