SEC NEWS DIGEST Issue 2005-239 December 14, 2005 COMMISSION ANNOUNCEMENTS COMMISSION MEETINGS CLOSED MEETING - TUESDAY, DECEMBER 20, 2005 - 2:00 P.M. The subject matter of the closed meeting scheduled for Tuesday, December, 20, will be: Formal orders of investigations; Institution and settlement of injunctive actions; Institution and settlement of administrative proceedings of an enforcement nature; and Post-argument discussion. At times, changes in Commission priorities require alterations in the scheduling of meeting items. For further information and to ascertain what, if any, matters have been added, deleted or postponed, please contact: The Office of the Secretary at (202) 551-5400. SEC VOTES TO PROPOSE RULES ON TENDER OFFERS, FOREIGN ISSUER DEREGISTRATION; ALSO VOTES TO ADOPT FILING ACCELERATION CHANGES The Securities and Exchange Commission today voted to publish for comment rule proposals concerning the best-price rule on tender offers and the process whereby a foreign private issuer can terminate reporting requirements for classes of its securities registered under the Securities Exchange Act of 1934. The Commission also adopted rules concerning acceleration of filing deadlines for periodic reports required under the Exchange Act. 1. Proposed Amendments to the Tender Offer Best-Price Rule The tender offer best-price rule requires that the consideration paid to any security holder in a tender offer is the highest consideration paid to any other security holder in the offer. This rule applies to offers by third parties - Exchange Act Rule 14d-10(a)(2) - and issuers - Exchange Act Rule 13e-4(f)(8)(ii). A split has emerged among federal circuit courts as to whether the tender offer best-price rule applies to arrangements, usually compensatory in nature, entered into by a bidder in a tender offer and the employees or directors of the target company in contemplation of the acquisition. The Commission voted to propose revisions that would reinforce the original premise of the tender offer best-price rule - ensuring that all shareholders who tender their securities in an offer are paid the same consideration. The proposed revisions also would allow bidders and target companies to proceed with a tender offer with greater certainty as to the manner in which the best-price rule will be applied to employment and severance arrangements. The proposed amendments would revise the best-price rule in the following manner. * Clarify the application of the tender offer best-price rule - The issuer and third-party best-price rules would be revised to clarify that the best-price rule applies only with respect to the consideration paid for securities tendered in an issuer or third-party tender offer. The best-price rules also would be revised to make clear that there is not a time restriction on its application. * Exempt certain compensation, severance or employee benefit arrangements from the tender offer best-price rule - The third-party best-price rule would be revised to add a specific exemption from the rule for the negotiation, execution or amendment of an employment compensation, severance or other employee benefit arrangement, so long as the amount payable under the arrangement relates solely to past services performed, future services to be rendered or refrained from rendering and is not based on the number of shares the employee or director owns or tenders. * Provide a safe harbor for the exemption from the tender offer best- price rule for certain compensation, severance or employee benefit arrangements - The third-party best-price rule would be revised to include a safe harbor provision that would allow the independent compensation committee or a committee of the target's or bidder's board of directors - depending on whether the target or the bidder is the party to the arrangement - to approve an employment compensation, severance or other employee benefit arrangement and thereby have it deemed to be such an arrangement within the meaning of the exemption. Comments on the proposal should be received by the Commission within 60 days of its publication in the Federal Register. 2. Proposals to Allow Foreign Private Issuers to Exit the Exchange Act Reporting System Introduction Under current rules, a foreign private issuer may exit the Exchange Act registration and reporting regime if the class of the issuer's securities has less than 300 record holders who are U.S. residents. Under these rules, a foreign private issuer may find it difficult to terminate its Exchange Act registration and reporting obligations despite the fact that there is relatively little investor interest in the United States. In light of the increased internationalization of the U.S. securities markets that has occurred since the adoption of these rules, new Exchange Act Rule 12h-6 would allow a foreign private issuer to terminate its registration of a class of equity securities under Exchange Act Section 12(g) and its resulting Section 13(a) reporting obligations or terminate, and not merely suspend, its Section 15(d) reporting obligations regarding a class of equity securities as long as the issuer meets specified criteria designed to measure U.S. market interest for that class of securities; and terminate, and not merely suspend, its Section 15(d) reporting obligations regarding a class of debt securities as long as it meets conditions similar to the current requirements for suspending its reporting obligations relating to that class of debt securities. Equity Securities A foreign private issuer would be eligible to terminate its Exchange Act registration and reporting obligations regarding a class of equity securities under proposed Rule 12h-6 if it meets the following conditions: the issuer has been an Exchange Act reporting company for the past two years, has filed or furnished all reports required for this period, and has filed at least two annual reports under section 13(a) of the Exchange Act; the issuer has not directly or indirectly sold its securities, with certain exceptions, in the United States in either a registered or unregistered offering under the Securities Act during the preceding 12 months; and during the preceding two years, the issuer has maintained a listing of the securities on an exchange in its home country, as defined on Form 20-F, which constitutes the primary trading market for the securities. An eligible foreign private issuer would then have to meet one of a set of alternative benchmarks, depending primarily on whether the issuer is a well-known seasoned issuer: If the issuer is a well-known seasoned issuer, either: the U.S. average daily trading volume of the subject class of securities has been no greater than 5 percent of the average daily trading volume of that class of securities in its primary trading market and U.S. residents held no more than 10 percent of the issuer's worldwide public float; or regardless of U.S. trading volume, U.S. residents held no more than 5 percent of the issuer's worldwide public float. If the issuer is not a well-known seasoned issuer, regardless of U.S. trading volume, U.S. residents held no more than 5 percent of the issuer's worldwide public float. Also, proposed Rule 12h-6 would provide that a foreign private issuer that is unable to meet one of the proposed new benchmarks, but does satisfy the rule's other conditions, could still terminate its Exchange Act registration and reporting obligations regarding a class of equity securities as long as that class of securities is held of record by less than 300 persons on a worldwide basis or less than 300 persons resident in the United States. Today's proposals also would apply the exemption under Exchange Act Rule 12g3-2(b) to a foreign private issuer immediately upon its termination of Exchange Act registration and reporting regarding a class of equity securities. Under the exemption, however, a foreign private issuer would have to publish in English the home country materials required by Rule 12g3-2(b) on its Internet web site or through an electronic information delivery system that is generally available to the public in its primary trading market. It is intended that a foreign private issuer that regularly posts corporate information on its web site would be able to maintain this exemption. Debt Securities A foreign private issuer would be eligible to terminate its Section 15(d) reporting obligations regarding a class of debt securities under proposed Rule 12h-6 if it meets the following conditions: the issuer has filed or furnished all required reports under Section 15(d), including at least one annual report pursuant to Section 13(a) of the Act; and the class of debt securities is either held of record by less than 300 persons on a worldwide basis or less than 300 persons resident in the United States. Counting Method In order to facilitate a foreign private issuer's determination regarding whether U.S. residents hold no more than the applicable threshold percentage of its worldwide public float or whether the number of its U.S. resident equity or debt securities record holders meet the applicable threshold condition, proposed Rule 12h-6 would permit an issuer to limit its inquiry regarding the amount of securities represented by accounts of customers resident in the United States to brokers, dealers, banks and other nominees located in the United States, the foreign private issuer's jurisdiction of incorporation, legal organization, or establishment and, if different, the jurisdiction of the foreign private issuer's primary trading market; and rely in good faith on the assistance of an independent information services provider that in the regular course of business assists issuers in determining the number of, and collecting other information regarding, their shareholders. New Form 15F Under proposed Rule 12h-6, a foreign private issuer would have to file new Form 15F with the Commission, certifying the issuer's compliance with the requirements for termination of its Exchange Act reporting obligations and providing specified supporting information. As with the filing of Form 15 under the current rules, the filing of Form 15F would automatically suspend an issuer's reporting duties. If the Commission has not objected, the suspension would become a permanent termination 90 days after the filing of the Form 15F. Comments on the proposal should be received by the Commission within 60 days of its publication in the Federal Register. 3. Adoption of Revisions to Periodic Report Filing Deadlines and to the Definition of an Accelerated Filer Summary Next year, larger public companies will be subject to the final phase- in of accelerated periodic report filing deadlines. The Commission voted to adopt amendments to the periodic report filing deadlines and the Exchange Act Rule 12b-2 definition of an accelerated filer. The amendments will * create a new category of companies called "large accelerated filers"; * redefine the category of "accelerated filers"; * establish longer Form 10-K annual report and Form 10-Q quarterly report deadlines for accelerated filers, except that only the category of large accelerated filers would be subject to a final phase-in of the 60-day Form 10-K annual report deadline beginning with fiscal years ending on or after Dec. 15, 2006; * amend the definition of an accelerated filer to modify the requirements for exiting out of accelerated filer status; and * amend the definition of an accelerated filer to establish requirements for exiting out of large accelerated filer status. Background In September 2002, the Commission adopted rules that subjected companies with $75 million or more in public float to accelerated deadlines for their annual reports on Form 10-K and quarterly reports on Form 10-Q. The accelerated deadlines were to be phased-in gradually over a three-year period. In November 2004, the Commission postponed the final phase-in of the accelerated deadlines. Currently, an accelerated filer's annual report on Form 10-K is due within 75 days after fiscal year end and its quarterly reports on Form 10-Q are due within 40 days after fiscal quarter end. Beginning with the annual reports for the fiscal years ending on or after Dec. 15, 2005, an accelerated filer's annual report on Form 10-K would be due within 60 days after fiscal year end and its quarterly reports on Form 10-Q would be due within 35 days after fiscal quarter end. On Sept. 22, 2005, we published for notice and public comment proposals that would revise the periodic report filing deadlines to maintain the 75-day Form 10-K deadline for accelerated filers that are not large accelerated filers and to maintain the 40-day Form 10-Q deadline for both accelerated filers and large accelerated filers. Large Accelerated Filers and Accelerated Filers The Commission voted to adopt amendments that will create a new category of "large accelerated filers" that will include companies with a public float of $700 million or more. The amendments also will redefine "accelerated filers" as companies that have at least $75 million, but less than $700 million, in public float. Amendments to Filing Deadlines Under the amendments, the deadlines will be changed in the following manner: * large accelerated filers will be subject to a 60-day Form 10-K annual report deadline starting in fiscal years ending on or after Dec. 15, 2006, and to a 75-day deadline until then; * large accelerated filers will be subject to a 40-day Form 10-Q quarterly report deadline; * the redefined accelerated filers will be subject to a 75-day Form 10-K annual report deadline; and * the redefined accelerated filers will be subject to a 40-day Form 10-Q quarterly report deadline. The periodic report filing deadlines for the other reporting companies will not be changed. Non-accelerated filers will continue to file their annual reports on Form 10-K or 10-KSB under the 90-day deadline and quarterly reports on Form 10-Q or 10-QSB under the 45-day deadline. The amendments also will not impact Form 20-F or Form 40-F filing deadlines applicable to foreign private issuers. Amendments to the Accelerated Filer Definition The amendments will modify the exit requirements out of accelerated filer status by permitting an accelerated filer whose public float has dropped below $50 million to file an annual report on a non- accelerated basis for the same fiscal year that the determination of public float is made. The amendments also will provide for similar requirements for exiting out of large accelerated filer status, permitting a large accelerated filer to exit promptly out of large accelerated filer status once its public float has dropped below $500 million. (Press Rel. 2005-176) ENFORCEMENT PROCEEDINGS DELAWARE CORPORATIONS STOCK REGISTRATION REVOKED The registration of the stock of two Delaware corporations - MicroAge, Inc., and Network Computing Devices, Inc. - has been revoked. Neither had filed any annual or quarterly reports with the Securities and Exchange Commission for three or more years. Thus, each violated a crucial provision of the federal securities laws that requires public corporations to publicly disclose current, accurate financial information so that investors may make informed decisions. The revocations were ordered in an administrative proceeding before an administrative law judge. (Rel. 34-52946; File No. 3-12100) SEC FILES FRAUD CHARGES AGAINST RETAIL SKIN CARE CHAIN EXECUTIVES On December 14, the Commission filed charges against three men who fraudulently raised over $11 million from investors in stores of Skin Nuvo International, LLC, a skin care and laser hair removal company that operated in California, Nevada, and the Pacific Northwest and filed for bankruptcy protection in March 2005. The Commission's complaint, filed in federal court in San Francisco, California, alleges that Nuvo co-founder Jeffrey Schmidt, 45, falsely promised investors profits of 30% to 40% when they knew Nuvo's business was in precarious financial shape. According to the complaint, Schmidt told investors their money would finance particular new stores, when in reality Schmidt spent the money to prop up the failing business, pay executives, and pay preexisting investors to maintain an illusion of profitability. The complaint further alleges that in late 2004, co-owner Gary Gelnette, 51, as well as Nuvo's former Chief Operating Officer Norman Valine, 39, raised money from new investors even after suspecting that Schmidt may have embezzled funds and falsified financial records. The complaint alleges that Schmidt, Gelnette, and Valine violated Sections 5(a), 5(c), and 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. The complaint also charges Schmidt and Valine with violating Section 15(a) of the Exchange Act. [SEC v. Jeffrey B. Schmidt, et al., United States District Court for the Northern District of California, Civil Action No. C 05-05171 JCS] (LR-19493) SELF-REGULATORY ORGANIZATIONS ACCELERATED APPROVAL OF PROPOSED RULE CHANGE The Commission granted accelerated approval to a proposed rule change (SR-NASD-2005-138) filed by the National Association of Securities Dealers, through its subsidiary, The Nasdaq Stock Market, Inc. to modify pricing for non-members using Nasdaq's Brut Facility. Publication is expected in the Federal Register during the week of December 12. (Rel. 34-52938) IMMEDIATE EFFECTIVENESS OF A PROPOSED RULE CHANGE The Commission issued notice of immediate effectiveness of a proposed rule change (SR-NASD-2005-137) filed by the National Association of Securities Dealers, through its subsidiary, The Nasdaq Stock Market, Inc., to modify pricing for NASD members using the Nasdaq Market Center and Nasdaq's Brut facility. Publication is expected in the Federal Register during the week of December 12. (Rel. 34-52939) DELISTINGS GRANTED An order has been issued granting the application of the American Stock Exchange to strike from listing and registration the Common Stock, $.01 par value, of The Sports Club Company, Inc., effective at the opening of business on December 12. (Rel. 34-52936) An order has been issued granting the application of the American Stock Exchange to strike from listing and registration the Common Stock, $.0001 par value, of Island Pacific, Inc., effective at the opening of business on December 12. (Rel. 34-52937) 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 TRANSOCEAN INC, 4 GREENWAY PLAZA, HOUSTON, TX, 77046, 7132327500 - 1,000,000 ($68,130,000.00) Equity, (File 333-130282 - Dec. 13) (BR. 04A) S-8 CANADIAN IMPERIAL BANK OF COMMERCE /CAN/, PO BOX 770, SUITE 4440, BCE PLACE, 181 BAY STREET, TORONTO ONTARIO, A6, A6 M5L 1A2, 2128563612 - 0 ($13,050,000.00) Equity, (File 333-130283 - Dec. 13) (BR. 07B) S-1 American Railcar Industries, Inc./DE, 100 CLARK STREET, ST. CHARLES, MO, 63301, 636-940-6000 - 0 ($150,000,000.00) Equity, (File 333-130284 - Dec. 13) (BR. 05B) SB-2 American Bonanza Resources Corp., #206 - 455 GRANVILLE STREET, VANCOUVER, A1, V6C1T1, (604) 681-8123 - 6,000,000 ($500,000.00) Equity, (File 333-130286 - Dec. 13) (BR. 09) S-8 IDT CORP, 520 BROAD ST, NEWARK, NJ, 07102, 973 438 1000 - 0 ($4,392,034.00) Equity, (File 333-130287 - Dec. 13) (BR. 11A) S-8 IDT CORP, 520 BROAD ST, NEWARK, NJ, 07102, 973 438 1000 - 0 ($39,046,710.00) Equity, (File 333-130288 - Dec. 13) (BR. 11A) S-B EUROPEAN INVESTMENT BANK, 100 BD KONRAD ADENAUER, LUXEMBURG, N4, L 2900, 0 ($5,000,000,000.00) Non-Convertible Debt, (File 333-130289 - Dec. 13) (BR. DN) N-5 WATERSIDE CAPITAL CORP, 300 EAST MAIN STREET, NORFOLK, VA, 23510, 7576261111 - 0 ($5,608,199.00) Equity, (File 333-130290 - Dec. 13) (BR. 17) S-8 Heritage Financial Group, 310 WEST OGLETHORPE BOULEVARD, ALBANY, GA, 31701, 229-878-3325 - 370,371 ($4,114,821.81) Equity, (File 333-130291 - Dec. 13) (BR. 07) S-3ASR FRONTIER OIL CORP /NEW/, 10000 MEMORIAL DRIVE, SUITE 600, HOUSTON, TX, 77024, 7136889600 - 0 ($0.00) Unallocated (Universal) Shelf, (File 333-130292 - Dec. 13) (BR. 04A) S-3 PYR ENERGY CORP, 1675 BROADWAY, STE 2450, DENVER, CO, 80202, 3038253748 - 6,327,250 ($8,035,608.00) Equity, (File 333-130293 - Dec. 13) (BR. 04A) S-3 CECO ENVIRONMENTAL CORP, 3120 FORRER STREET, CINCINNATI, OH, 45209, 4165936543 - 0 ($16,243,947.86) Equity, (File 333-130294 - Dec. 13) (BR. 06C) SB-2 Wellstar International, Inc., 6911 PILLIOD ROAD, HOLLAND, OH, 43528, (419) 865-0069 - 106,463,095 ($16,955,571.40) Equity, (File 333-130295 - Dec. 13) (BR. ) 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 8K ITEM NO. NAME OF ISSUER CODE DATE COMMENT ------------------------------------------------------------------------------------------------------- 2-Track Global, Inc. 1.01 12/13/05 ACCUFACTS PRE EMPLOYMENT SCREENING IN DE 8.01 10/03/05 ADC TELECOMMUNICATIONS INC MN 2.05 12/13/05 ADC TELECOMMUNICATIONS INC MN 2.02,7.01,9.01 12/13/05 ADDVANTAGE TECHNOLOGIES GROUP INC OK 7.01,9.01 12/12/05 AEROTELESIS INC DE 5.02 11/30/05 AFTERMARKET TECHNOLOGY CORP DE 1.01 12/07/05 AIRNET SYSTEMS INC OH 8.01 12/07/05 AIRTRAX INC NJ 5.02,9.01 12/08/05 Aleris International, Inc. DE 7.01,9.01 12/12/05 ALLIANCE CAPITAL MANAGEMENT HOLDING L DE 1.01 12/12/05 ALLIANCE CAPITAL MANAGEMENT L P DE 1.01 12/07/05 ALLSTATE LIFE GLOBAL FUNDING DE 8.01,9.01 12/08/05 ALNYLAM PHARMACEUTICALS, INC. 1.01,5.02 12/07/05 ALPHARMA INC DE 1.01,9.01 12/13/05 AMERICA ONLINE LATIN AMERICA INC DE 7.01,9.01 12/12/05 AMERICA SERVICE GROUP INC /DE DE 5.02,8.01 12/07/05 AMERICANWEST BANCORPORATION WA 7.01,9.01 12/12/05 AMREIT TX 2.01,9.01 09/30/05 AMEND ANALYTICAL SURVEYS INC CO 1.01,1.02 12/12/05 ANDRESMIN GOLD CORP MT 5.02,8.01,9.01 11/29/05 ANDREW CORP DE 1.01,9.01 12/07/05 APPLEBEES INTERNATIONAL INC DE 1.01,9.01 12/07/05 APPLIANCE RECYCLING CENTERS OF AMERIC MN 8.01,9.01 12/08/05 ARCADIA RESOURCES, INC NV 1.01,5.02 12/07/05 ARENA PHARMACEUTICALS INC DE 8.01 12/13/05 ARGON ST, Inc. DE 9.01 12/08/05 ARIBA INC DE 1.01 12/09/05 ARLINGTON HOSPITALITY INC DE 1.01,5.02,9.01 12/07/05 ASPEN INSURANCE HOLDINGS LTD D0 3.03,8.01,9.01 12/06/05 ASSURANT INC 1.01 12/08/05 AUTOCAM CORP/MI MI 7.01,9.01 12/12/05 AVID TECHNOLOGY INC DE 8.01 12/13/05 Axion Power International, Inc. DE 1.01,9.01 12/12/05 BALCHEM CORP MD 1.01,9.01 12/13/05 Banc of America Commercial Mortgage I DE 8.01,9.01 12/12/05 Banc of America Mortgage Securities, DE 8.01,9.01 11/29/05 BARNABUS ENERGY, INC. NV 1.01,5.01 12/05/05 BEAR STEARNS DEPOSITOR INC SERIES 200 8.01,9.01 12/01/05 BEAR STEARNS DEPOSITOR INC TRUST CERT 8.01,9.01 12/01/05 BEAR STEARNS DEPOSITOR INC TRUST CERT 8.01,9.01 12/01/05 BEST BUY CO INC MN 2.02,9.01 12/13/05 BILL BARRETT CORP 1.01 12/08/05 BIOCRYST PHARMACEUTICALS INC DE 1.01,5.02 12/07/05 BJS WHOLESALE CLUB INC DE 5.02 12/12/05 BlueLinx Holdings Inc. DE 7.01,9.01 12/12/05 AMEND BLYTH INC DE 2.02 12/12/05 BPI Industries Inc 1.01,9.01 12/13/05 BSD MEDICAL CORP DE 7.01,9.01 12/13/05 BTU INTERNATIONAL INC DE 8.01,9.01 12/12/05 BUCKLE INC NE 8.01,9.01 12/13/05 BURKE MILLS INC NC 1.01,9.01 12/01/05 BURLINGTON RESOURCES INC DE 8.01,9.01 12/12/05 BUTLER NATIONAL CORP DE 2.02,8.01,9.01 12/13/05 C&D TECHNOLOGIES INC DE 1.01,1.02,2.03,7.01,9.01 12/07/05 C&D TECHNOLOGIES INC DE 2.02,9.01 12/12/05 CABOT CORP DE 8.01 12/13/05 CADENCE RESOURCES CORP UT 1.01,2.03,8.01,9.01 12/13/05 CANO PETROLEUM, INC 7.01,9.01 12/13/05 CANTEL MEDICAL CORP DE 2.02,9.01 12/08/05 CAPRIUS INC DE 8.01,9.01 12/12/05 CARDIOGENESIS CORP /CA CA 5.02,9.01 10/28/05 CASCADE CORP OR 1.01,2.02,9.01 12/06/05 CASCADE MICROTECH INC 1.01,9.01 12/09/05 CCH II LLC 1.01,9.01 12/09/05 CCO HOLDINGS LLC 1.01,9.01 12/09/05 CELL GENESYS INC DE 1.01,8.01,9.01 12/07/05 CENDANT CORP DE 7.01,9.01 12/13/05 CENTERPOINT PROPERTIES TRUST MD 1.01,5.03,8.01 12/07/05 CENTURY CASINOS INC /CO/ DE 1.01,9.01 12/13/05 AMEND CHARLES RIVER LABORATORIES INTERNATIO 1.01,9.01 12/07/05 CHARTER COMMUNICATIONS HOLDINGS LLC DE 1.01,9.01 12/09/05 CHARTER COMMUNICATIONS INC /MO/ DE 1.01,9.01 12/09/05 Chase Mortgage Finance Trust Series 2 DE 8.01,9.01 11/28/05 CHESAPEAKE ENERGY CORP OK 5.01,8.01,9.01 12/08/05 CHEVRON CORP DE 1.01,5.02,9.01 12/07/05 CHEVRON PHILLIPS CHEMICAL CO LLC DE 1.01 12/12/05 CIGNA CORP DE 1.01 12/12/05 CIT GROUP INC DE 2.02,4.02,9.01 12/09/05 CIT GROUP INC DE 8.01,9.01 12/13/05 CIT GROUP INC DE 8.01,9.01 12/13/05 CITIGROUP INC DE 9.01 12/08/05 CKE RESTAURANTS INC DE 2.02,9.01 12/12/05 CMGI INC DE 1.01,9.01 12/07/05 CNH CAPITAL RECEIVABLES LLC DE 8.01 12/09/05 COCA COLA ENTERPRISES INC DE 8.01,9.01 12/13/05 Cole Credit Property Trust II Inc MD 1.01,2.01,2.03,9.01 12/07/05 COMMUNITY SHORES BANK CORP MI 1.01,9.01 12/08/05 CONOCOPHILLIPS DE 8.01,9.01 12/12/05 CONOCOPHILLIPS DE 1.01 12/08/05 COOPER COMPANIES INC DE 1.01,2.03,9.01 12/12/05 CORGENIX MEDICAL CORP/CO NV 2.02 12/13/05 COTT CORP /CN/ 2.05,2.06,9.01 09/29/05 AMEND COTT CORP /CN/ 2.05,2.06 09/29/05 AMEND COVAD COMMUNICATIONS GROUP INC DE 1.01,9.01 12/08/05 CRANE CO /DE/ DE 8.01,9.01 12/12/05 CREDENCE SYSTEMS CORP DE 1.01,5.02,9.01 12/09/05 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 8.01,9.01 12/12/05 CRITICAL THERAPEUTICS INC DE 1.01 12/07/05 CROWN MEDIA HOLDINGS INC DE 1.01,5.02,9.01 12/08/05 CURAGEN CORP DE 7.01,9.01 12/13/05 CWHEQ, Inc. 8.01,9.01 12/09/05 CYTOKINETICS INC 1.01,2.03,9.01 11/29/05 AMEND DATASCOPE CORP DE 1.01 12/06/05 DAYBREAK MINES INC WA 8.01,9.01 12/08/05 DDI CORP CA 1.01 12/07/05 Deerfield Triarc Capital Corp 7.01 12/08/05 DELPHI CORP DE 4.01 12/07/05 DENTAL PATIENT CARE AMERICA INC UT 7.01 11/30/05 DEPOMED INC CA 1.01,8.01 12/13/05 DEXCOM INC 1.01 11/07/05 DEXCOM INC 1.01 12/07/05 DICKIE WALKER MARINE INC 3.02 12/13/05 DIEBOLD INC OH 8.01,9.01 12/07/05 DIGITAL CREATIVE DEVELOPMENT CORP UT 4.01,9.01 12/08/05 DIGITAL LEARNING NV 4.01 12/05/05 DIGITAL RECORDERS INC NC 7.01,9.01 12/13/05 DIGITAL VIDEO SYSTEMS INC DE 1.01,8.01,9.01 12/10/05 DIRECTVIEW INC NV 4.02 12/09/05 DOCUMENT SECURITY SYSTEMS INC NY 8.01,9.01 12/08/05 DOT HILL SYSTEMS CORP NY 1.01,5.02,9.01 12/09/05 DOWNEY FINANCIAL CORP DE 7.01,9.01 11/30/05 DPAC TECHNOLOGIES CORP CA 1.01 08/05/05 AMEND DYNEX CAPITAL INC VA 8.01,9.01 12/08/05 EDGE PETROLEUM CORP DE 2.02,9.01 12/12/05 EDUCATION MANAGEMENT CORPORATION 8.01,9.01 12/12/05 EGL INC TX 8.01 12/12/05 EL CAPITAN PRECIOUS METALS INC NV 3.03 12/07/05 EL PASO CGP CO DE 2.01,9.01 12/08/05 ELECTRONIC CONTROL SECURITY INC NJ 8.01,9.01 12/08/05 ELITE PHARMACEUTICALS INC /DE/ DE 8.01,9.01 12/08/05 EMISPHERE TECHNOLOGIES INC DE 3.01,9.01 12/09/05 EMPIRE RESORTS INC DE 1.01,9.01 12/12/05 ENCYSIVE PHARMACEUTICALS INC DE 7.01 12/13/05 ENDEAVOUR INTERNATIONAL CORP NV 1.01,9.01 12/08/05 ENERGY EXPLORATION TECHNOLOGIES / A0 8.01 12/13/05 ENERGY EXPLORATION TECHNOLOGIES / A0 5.02 12/13/05 ENERGY EXPLORATION TECHNOLOGIES / A0 3.02 12/13/05 AMEND ENGINEERED SUPPORT SYSTEMS INC MO 2.02,9.01 12/13/05 ENTERGY CORP /DE/ DE 1.01,2.03,9.01 12/07/05 EON COMMUNICATIONS CORP DE 8.01 12/13/05 EP GLOBAL COMMUNICATIONS INC 1.01,5.02,7.01 12/12/05 EQUIFAX INC GA 7.01,9.01 12/13/05 ESSENTIAL INNOVATIONS TECHNOLOGY CORP NV 7.01,9.01 12/13/05 FARGO ELECTRONICS INC 1.01,9.01 12/08/05 FAVRILLE INC DE 7.01,9.01 12/13/05 Federal Home Loan Bank of New York X1 2.03,9.01 12/07/05 Federal Home Loan Bank of San Francis X1 2.03 12/13/05 FINOTEC GROUP INC NV 4.01,9.01 05/23/05 AMEND FIRST BANCORP /PR/ PR 2.02,4.02,8.01,9.01 12/06/05 FIRST COMMONWEALTH FINANCIAL CORP /PA PA 7.01,9.01 12/13/05 FIRST DATA CORP DE 1.01,8.01,9.01 12/07/05 FIRST FINANCIAL BANCORP /OH/ OH 2.02,8.01 12/09/05 FIRST NLC SECURITIZATION, INC. DE 8.01,9.01 12/09/05 FLORIDA POWER CORP / FL 8.01,9.01 12/07/05 FLORIDA ROCK INDUSTRIES INC FL 1.01 12/13/05 FMC TECHNOLOGIES INC DE 2.03 12/07/05 FORCE PROTECTION INC NV 5.02 12/09/05 Fortuna Gaming Corp. 8.01 12/06/05 Fortune Partners, Inc. NV 4.01,9.01 12/12/05 FURNITURE BRANDS INTERNATIONAL INC DE 1.01,8.01,9.01 12/13/05 GameStop Corp. DE 1.01,5.02,9.01 12/13/05 GENELABS TECHNOLOGIES INC /CA CA 8.01 12/13/05 GENERAL GOLD CORP NV 7.01,9.01 11/29/05 GENERAL MILLS INC DE 1.01,2.02,8.01,9.01 12/12/05 GENERAL MOTORS CORP DE 8.01 12/12/05 GENESIS ENERGY LP DE 1.01,9.01 12/07/05 GENLYTE GROUP INC DE 1.01,9.01 12/09/05 GEORGIA POWER CO GA 7.01,9.01 12/13/05 GERMAN AMERICAN BANCORP IN 1.01,2.03 12/07/05 GIBRALTAR INDUSTRIES, INC. DE 1.01,2.03,8.01,9.01 10/26/05 GILEAD SCIENCES INC DE 5.02,9.01 12/12/05 GLADSTONE CAPITAL CORP MD 2.02,9.01 12/13/05 GLOBAL MATRECHS, INC. DE 2.03,9.01 12/07/05 GOLDEN ENTERPRISES INC DE 3.01,9.01 12/12/05 AMEND Google Inc. DE 1.01 12/07/05 GORMAN RUPP CO OH 5.04,9.01 10/21/05 GRAPHIC PACKAGING CORP DE 1.01 12/08/05 GREAT PLAINS ENERGY INC MO 7.01,9.01 12/12/05 GRUBB & ELLIS CO DE 1.01,9.01 12/07/05 HALLMARK FINANCIAL SERVICES INC NV 1.01,9.01 12/12/05 HALOZYME THERAPEUTICS INC NV 1.01,9.01 12/12/05 HARMONIC INC DE 2.05,9.01 12/07/05 HASCO Trust 2005-OPT1 8.01 11/29/05 HAWAIIAN HOLDINGS INC DE 8.01,9.01 12/08/05 HEALTH MANAGEMENT ASSOCIATES INC DE 1.01,9.01 12/07/05 HEALTHSOUTH CORP DE 7.01,9.01 12/13/05 HEMACARE CORP /CA/ CA 1.01 12/06/05 HERITAGE PROPERTY INVESTMENT TRUST IN MD 1.01,9.01 12/09/05 HOST MARRIOTT CORP/ MD 2.04 12/12/05 HOST MARRIOTT L P DE 2.04 12/12/05 HSI ASSET SECURITIZATION CORP 8.01 12/12/05 HUMAN GENOME SCIENCES INC DE 1.01,5.02,9.01 12/12/05 IMMUNOGEN INC MA 8.01,9.01 12/12/05 INAMED CORP DE 1.01,1.02,2.03,9.01 12/13/05 IndyMac INDX Mortgage Loan Trust 2005 8.01,9.01 07/29/05 INFOCUS CORP OR 1.01 12/08/05 INPUT OUTPUT INC DE 7.01,9.01 12/13/05 INTERLAND INC /MN/ MN 1.01,9.01 12/08/05 INTERNATIONAL DISPLAYWORKS, INC OR 5.02,9.01 12/12/05 INTERNET COMMERCE CORP DE 2.02,9.01 12/12/05 ISCO INTERNATIONAL INC DE 7.01,8.01,9.01 12/09/05 J CREW GROUP INC DE 2.02,9.01 12/13/05 JAFRA WORLDWIDE HOLDINGS LUX SARL N4 1.01,9.01 12/09/05 JMAR TECHNOLOGIES INC DE 5.03,9.01 12/08/05 KELLWOOD CO DE 7.01 12/13/05 KENTUCKY CENTRAL LIFE INSURANCE CO KY 9.01 06/30/05 KEVCORP SERVICES, INC. 2.01 12/09/05 KEYNOTE SYSTEMS INC DE 8.01 12/13/05 KINGSLEY COACH INC DE 5.02 12/12/05 Koppers Holdings Inc. PA 5.03,8.01 12/07/05 KOPPERS INC PA 8.01 12/07/05 KRISPY KREME DOUGHNUTS INC NC 1.01,2.02,7.01,9.01 12/13/05 KVH INDUSTRIES INC \DE\ DE 1.01,9.01 12/08/05 LACROSSE FOOTWEAR INC WI 1.01,9.01 12/09/05 LANCER CORP /TX/ TX 9.01 10/18/05 AMEND LANDRYS RESTAURANTS INC 2.01,9.01 09/27/05 AMEND LEHMAN BROTHERS HOLDINGS INC DE 2.02,9.01 12/13/05 LENNOX INTERNATIONAL INC DE 1.01,9.01 12/09/05 LEVEL 3 COMMUNICATIONS INC DE 8.01,9.01 12/12/05 LEXAR MEDIA INC CA 1.01 12/07/05 LIBERTY PROPERTY TRUST MD 1.01,9.01 12/07/05 LIFECORE BIOMEDICAL INC MN 1.01 12/07/05 Lifeline Systems, Inc. MA 1.01,9.01 12/07/05 LIGAND PHARMACEUTICALS INC DE 2.02,9.01 12/09/05 LIGAND PHARMACEUTICALS INC DE 1.01,3.03,5.02,9.01 12/08/05 LITFUNDING CORP NV 8.01,9.01 12/12/05 LUBRIZOL CORP OH 1.01,9.01 12/12/05 LYDALL INC /DE/ DE 1.01 12/13/05 M I HOMES INC OH 7.01,9.01 12/13/05 MAJESCO ENTERTAINMENT CO DE 8.01,9.01 12/09/05 MANATRON INC MI 2.02,9.01 12/13/05 MARTEK BIOSCIENCES CORP DE 2.02,9.01 12/13/05 MATRIX BANCORP INC CO 3.02,5.02,7.01,8.01,9.01 12/09/05 MAUI GENERAL STORE INC NY 1.01,9.01 12/09/05 MCG CAPITAL CORP DE 1.01,9.01 12/07/05 MCKESSON CORP DE 8.01 12/12/05 MECHANICAL TECHNOLOGY INC NY 1.01,9.01 12/12/05 MEDICIS PHARMACEUTICAL CORP DE 1.01,1.02,8.01,9.01 12/13/05 MEDICSIGHT INC DE 3.01 12/13/05 MEDIWARE INFORMATION SYSTEMS INC NY 5.03 12/07/05 MERCANTILE BANKSHARES CORP MD 8.01,9.01 12/13/05 MIDWEST AIR GROUP INC WI 1.01,1.02,9.01 12/07/05 MILLS CORP DE 1.01 12/07/05 Morgan Stanley Capital I Trust 2005-H DE 8.01,9.01 11/30/05 Mortgage Loan Asset-Backed Certificat DE 2.01,9.01 11/29/05 MortgageIT Trust 2005-AR1 DE 8.01,9.01 11/21/05 AMEND MOSCOW CABLECOM CORP DE 8.01 12/13/05 NATIONAL BEVERAGE CORP DE 2.02,9.01 12/13/05 NATIONAL CITY CORP DE 7.01,9.01 12/13/05 NATIONAL FUEL GAS CO NJ 1.01 12/13/05 NATIONAL PROPERTY INVESTORS 6 CA 1.01,9.01 11/14/05 NATIONAL PROPERTY INVESTORS 7 CA 1.01,9.01 11/14/05 Nationwide Financial Solutions, Inc. NV 1.01,7.01,9.01 12/09/05 NATURAL HEALTH TRENDS CORP DE 1.01,5.02,9.01 12/07/05 NATURAL RESOURCE PARTNERS LP DE 1.01,5.02,9.01 12/12/05 NAVARRE CORP /MN/ MN 1.01,5.02,9.01 12/12/05 NAVISITE INC DE 2.02,9.01 12/12/05 NEOPHARM INC DE 8.01,9.01 12/09/05 NETIQ CORP 1.01,9.01 12/08/05 NeuroMetrix, Inc. 1.01,5.02,9.01 12/07/05 NEW FRONTIER MEDIA INC CO 8.01,9.01 12/13/05 NEWS CORP 8.01,9.01 12/13/05 NEXIA HOLDINGS INC NV 4.01,9.01 12/08/05 NORDSON CORP OH 2.02,9.01 12/13/05 NORTH FORK BANCORPORATION INC DE 8.01,9.01 12/13/05 NS GROUP INC KY 7.01,9.01 12/13/05 NSB HOLDINGS, INC. 5.03,9.01 12/08/05 NUCO2 INC /FL FL 1.01,8.01,9.01 12/07/05 NUCO2 INC /FL FL 8.01,9.01 12/13/05 NYMT Securities CORP DE 8.01,9.01 12/12/05 OCA, INC. / DE / DE 8.01,9.01 12/13/05 ODYSSEY HEALTHCARE INC DE 1.01,9.01 12/08/05 OLIN CORP VA 5.02,9.01 12/09/05 OMNICELL INC /CA/ CA 1.01,9.01 12/07/05 Opteum Mortgage Acceptance Corp Asset DE 9.01 11/29/05 ORMAT TECHNOLOGIES, INC. DE 1.01,1.02,2.03,8.01,9.01 12/13/05 ORRSTOWN FINANCIAL SERVICES INC PA 1.01,9.01 11/21/05 AMEND OSTEOTECH INC DE 7.01,9.01 12/13/05 PATRIOT TRANSPORTATION HOLDING INC FL 1.01 12/13/05 PERINI CORP MA 8.01 12/09/05 PHARMACEUTICAL PRODUCT DEVELOPMENT IN NC 1.01,9.01 12/12/05 PHELPS DODGE CORP NY 1.01 12/07/05 PHELPS DODGE CORP NY 5.02 12/07/05 PHOENIX COMPANIES INC/DE DE 2.02,7.01,9.01 12/13/05 PICO HOLDINGS INC /NEW CA 1.01,9.01 12/08/05 Pike Electric CORP 1.01,2.03,9.01 12/09/05 PIONEER COMPANIES INC DE 8.01,9.01 12/09/05 PLATO LEARNING INC DE 2.02,2.06,7.01,9.01 12/13/05 POMEROY IT SOLUTIONS INC DE 5.02,8.01,9.01 12/09/05 PORTRAIT CORP OF AMERICA, INC. 4.01 12/12/05 PRICESMART INC DE 2.02,9.01 12/12/05 PRIDE INTERNATIONAL INC DE 4.02 11/10/05 AMEND PRIVATE BUSINESS INC TN 1.01,2.01,2.03,3.01,3.02,.01 12/12/05 5.02,8.01,9 PROCTER & GAMBLE CO OH 7.01 12/13/05 PROGRESSIVE CORP/OH/ OH 1.01,1.02,9.01 12/08/05 PROTOCALL TECHNOLOGIES INC NV 3.02,9.01 12/08/05 PSS WORLD MEDICAL INC FL 5.05,9.01 12/08/05 Quintana Maritime LTD 1T 1.01 12/07/05 RADIANT SYSTEMS INC GA 7.01,9.01 12/12/05 RAMTRON INTERNATIONAL CORP DE 1.01 12/07/05 REGAL BELOIT CORP WI 2.02,7.01,9.01 12/13/05 REINSURANCE GROUP OF AMERICA INC MO 1.01,2.03,9.01 12/12/05 RENAISSANCE MEDIA GROUP LLC DE 1.01,9.01 12/09/05 RENOVIS INC DE 8.01,9.01 12/12/05 RENT WAY INC PA 2.02,4.01,9.01 12/13/05 REVLON INC /DE/ DE 5.02,9.01 12/12/05 RFMSI Series 2005-S8 Trust DE 8.01,9.01 12/13/05 ROCKWELL AUTOMATION INC DE 1.01 12/08/05 Roebling Financial Corp, Inc. 8.01,9.01 12/13/05 SALIX PHARMACEUTICALS LTD 1.01,9.01 12/07/05 SAUER DANFOSS INC DE 1.01,9.01 12/07/05 SAVANNAH ELECTRIC & POWER CO GA 1.01,2.05,9.01 12/13/05 SCHULMAN A INC DE 2.02,9.01 12/08/05 Searchlight Minerals Corp. NV 1.01,9.01 12/07/05 SECURE COMPUTING CORP DE 1.01,9.01 12/09/05 SECURECARE TECHNOLOGIES INC NV 8.01 12/09/05 SELECT COMFORT CORP 7.01,9.01 12/13/05 SHELTER PROPERTIES I LTD PARTNERSHIP SC 1.01,9.01 11/14/05 SI INTERNATIONAL INC DE 1.01,8.01,9.01 12/07/05 SIERRA PACIFIC RESOURCES /NV/ NV 7.01,9.01 12/13/05 SIERRA PACIFIC RESOURCES /NV/ NV 8.01,9.01 12/12/05 SIMCLAR INC FL 5.02,8.01,9.01 12/13/05 SIMMONS BEDDING CO DE 1.01,2.05,5.02,8.01,9.01 12/07/05 SIMTEK CORP CO 1.01,3.02,9.01 12/07/05 SIRICOMM INC DE 8.01,9.01 12/13/05 SJW CORP CA 1.01 12/07/05 SKY PETROLEUM, INC. NV 9.01 12/13/05 SMITH & WESSON HOLDING CORP NV 2.02,9.01 12/07/05 SoftNet Technology Corp. NV 1.02,2.02,9.01 12/08/05 SOURCE INTERLINK COMPANIES INC DE 2.02,7.01,9.01 12/12/05 SOUTHWESTERN ENERGY CO AR 1.01,5.02,9.01 12/07/05 SPACEDEV INC CO 1.01,8.01,9.01 12/13/05 SPARTAN STORES INC MI 8.01,9.01 12/13/05 SPECTRALINK CORP CO 1.01,9.01 12/09/05 SPECTRE GAMING INC MN 2.06,9.01 12/09/05 Spectrum Brands, Inc. WI 1.02,9.01 12/12/05 SPECTRX INC DE 8.01,9.01 12/13/05 Splinex Technology Inc. DE 5.02 12/08/05 STAR GAS PARTNERS LP DE 2.02,7.01,9.01 12/13/05 STEWART ENTERPRISES INC LA 8.01,9.01 12/13/05 STRATOS INTERNATIONAL INC DE 2.02,9.01 12/08/05 SULPHCO INC NV 5.02,9.01 12/08/05 SUN HYDRAULICS CORP FL 8.01,9.01 12/10/05 SUREWEST COMMUNICATIONS CA 1.01 12/08/05 SYBRON DENTAL SPECIALTIES INC DE 2.02,9.01 12/12/05 SYNERGETICS USA INC DE 2.02 12/12/05 T REIT INC VA 7.01,9.01 12/12/05 Tarpon Industries, Inc. MI 1.01,5.02,9.01 12/13/05 TECHNICAL OLYMPIC USA INC DE 1.01 12/09/05 TELEPHONE & DATA SYSTEMS INC /DE/ DE 1.01,9.01 12/07/05 TELETOUCH COMMUNICATIONS INC DE 3.01,8.01,9.01 11/02/05 TEXAS REGIONAL BANCSHARES INC TX 8.01,9.01 12/13/05 THINKPATH INC A6 1.01,9.01 12/08/05 TRUSTREET PROPERTIES INC MD 9.01 12/12/05 TUPPERWARE BRANDS CORP DE 2.02,9.01 12/13/05 TXU CORP /TX/ TX 8.01 11/18/05 UGI CORP /PA/ PA 1.01,2.03 12/07/05 UMB FINANCIAL CORP MO 5.02 12/12/05 UNION DRILLING INC DE 1.01,7.01,9.01 12/08/05 UNITED THERAPEUTICS CORP DE 8.01,9.01 12/12/05 UNIVERSAL HEALTH SERVICES INC DE 1.01 12/09/05 URANIUM RESOURCES INC /DE/ DE 8.01,9.01 12/05/05 US GLOBAL NANOSPACE INC DE 1.01,5.02,9.01 12/08/05 USA TECHNOLOGIES INC PA 7.01 12/13/05 UST INC DE 1.01,9.01 12/07/05 VELOCITY EXPRESS CORP DE 1.01,3.02,9.01 12/07/05 Venoco, Inc. DE 1.01,9.01 12/12/05 VENTAS INC DE 1.01,2.03,8.01,9.01 12/09/05 VICON INDUSTRIES INC /NY/ NY 2.02,9.01 09/30/05 VICTORY CAPITAL HOLDINGS CORP NV 1.02 12/12/05 VICTORY CAPITAL HOLDINGS CORP NV 1.02 12/12/05 VIRCO MFG CORPORATION DE 2.02,9.01 12/09/05 Visiphor CORP A1 7.01,9.01 12/07/05 WASTE SERVICES, INC. A6 8.01,9.01 12/13/05 WAVERIDER COMMUNICATIONS INC NV 1.01,9.01 12/09/05 WELLS REAL ESTATE FUND VII L P GA 2.01,9.01 12/07/05 WELLS REAL ESTATE FUND VIII LP GA 2.01,9.01 12/07/05 WENDYS INTERNATIONAL INC OH 7.01,9.01 12/13/05 WESTCORP /CA/ CA 8.01,9.01 12/12/05 WESTLAND DEVELOPMENT CO INC NM 1.02 12/13/05 WHIRLPOOL CORP /DE/ DE 8.01,9.01 12/12/05 WHITNEY INFORMATION NETWORK INC CO 8.01 12/13/05 WPS RESOURCES CORP WI 1.01,9.01 12/07/05 XL CAPITAL LTD 8.01 11/18/05 XLR MEDICAL CORP. NV 1.01,9.01 12/08/05 Y-TEL INTERNATIONAL INC DE 1.01,9.01 12/06/05 ZIM CORP A6 2.03 12/12/05