SEC NEWS DIGEST Issue 2006-83 May 1, 2006 COMMISSION ANNOUNCEMENTS COMMISSION AND PCAOB ANNOUNCE PANELISTS FOR MAY 10TH ROUNDTABLE ON SECOND-YEAR EXPERIENCES WITH INTERNAL CONTROL REPORTING AND AUDITING PROVISIONS Discussions to be Webcast in Real Time The Securities and Exchange Commission and the Public Company Accounting Oversight Board announced today the panelists for the upcoming roundtable on second- year experiences with the reporting and auditing requirements of the Sarbanes-Oxley Act of 2002 related to companies' internal control over financial reporting. The roundtable will feature a broad range of stakeholders involved with internal control reporting - including issuers, auditors, investors, and other interested parties. The roundtable will address a number of topics, including (1) overview of the second year; (2) management's evaluation and assessment; (3) the audit of internal control over financial reporting; (4) the effect on the market; and (5) next steps. The roundtable is scheduled to take place from 9:00 a.m. to 5:30 p.m., E.D.T., at Commission headquarters, 100 F Street N.E., Washington, D.C., and will be open to the public with seating on a first-come, first-served basis. Doors will open at 8:00 a.m., E.D.T. Visitors will be subject to security checks. Real time and archived audio and video webcasts will be accessible at http://www.sec.gov/news/otherwebcasts.shtml. Materials related to the roundtable - including the day's agenda, a briefing paper, and materials submitted in connection with the discussions - are accessible at http://www.sec.gov/spotlight/soxcomp.htm. Panelists will include Philip D. Ameen, General Electric Company The Honorable Charles A. Bowsher, Former Comptroller General of the United States Frank H. Brod, Microsoft Corporation William J. Brunner, First Indiana Corporation The Honorable Mary K. Bush, Bush International, Inc. H. Rodgin Cohen, Sullivan & Cromwell LLP J. Michael Cook, Audit committee chair/member, various companies Colleen Cunningham, Financial Executives International Nick S. Cyprus, Member of the Committee of Sponsoring Organizations of the Treadway Commission Alex Davern, National Instruments Robert W. Davis, CA, Inc. Samuel A. DiPiazza, Jr., PricewaterhouseCoopers International Limited Lisa A. Flavin, Emerson Electric Co. Timothy P. Flynn, KPMG LLP The Honorable Barbara Hackman Franklin, Board member, various companies Kimberly Parker Gavaletz, Lockheed Martin Corporation Susan C. Gordon, CBS Corporation The Honorable Joseph A. Grundfest, Stanford Law School Keith E. Holmberg, British Petroleum Michele J. Hooper, The Directors' Council Jay Howell, BDO Seidman LLP John J. Huber, Latham & Watkins LLP Dennis A. Johnson, California Public Employees' Retirement System Gregory J. Jonas, Moody's Investors Service Leo L. Kessel, Deloitte & Touche LLP Robert J. Kueppers, Deloitte & Touche USA LLP Lee Level, Computer Sciences Corporation Peter D. Lyons, Shearman & Sterling LLP Michael J. McConnell, Shamrock Capital Advisors Peter F. Minan, KPMG LLP Edward E. Nusbaum, Grant Thornton LLP Robert C. Pozen, MFS Investment Management Monte N. Redman, Astoria Financial Corporation and Astoria Federal Savings and Loan Association Bruce A. Renihan, Canadian Imperial Bank of Commerce Kurt N. Schacht, Centre for Financial Market Integrity of CFA Institute Stephen A. Sherwin, Cell Genesys, Inc. Damon A. Silvers, American Federation of Labor and Congress of Industrial Organizations (AFL-CIO) Garrett L. Stauffer, PricewaterhouseCoopers LLP Shelley S. Stein, Grant Thornton LLP Tom Szlosek, Honeywell International Inc. Dr. Albert M. Teplin, Audit committee chair/member, various companies John A. Thain, NYSE Group, Inc. James S. Turley, Ernst & Young Richard G. Ueltschy, Crowe Chizek & Company L.L.P. The Honorable David M. Walker, Comptroller General of the United States David P. Warren, The Nasdaq Stock Market, Inc. Karen Hastie Williams, Board member, various companies Ann Yerger, Council of Institutional Investors For additional information, please contact John Heine, SEC Office of Public Affairs, at 202-551-4123. (Press Rel. 2006-62) ENFORCEMENT PROCEEDINGS SEC OBTAINS FINAL JUDGMENTS AGAINST FOUR FORMER REGISTERED REPRESENTATIVES AT KIMBERLY SECURITIES, INC. On April 10, 2006, the U.S. District Court for the Eastern District of New York entered final judgments against Kevin J. Barton, Noel J. Belmonte, Philip J. Hourican, and James R. Mancuso. The defendants were registered representatives, or brokers, at former broker-dealer Kimberly Securities, Inc. The final judgments permanently enjoin defendants from violating Section 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act), and Rule 10b-5 thereunder. In addition, the final judgment as to Mancuso finds him liable for disgorgement of $244,646 plus prejudgment interest of $41,220, and orders him to pay a civil monetary penalty of $120,000. The final judgments as to Barton, Belmonte, and Hourican find them liable for disgorgement plus prejudgment interest, but waive the payment of disgorgement, and do not impose civil monetary penalties, based on these defendants' sworn representations in statements of financial condition and other documents and information submitted to the Commission. The defendants consented to the final judgments without admitting or denying the allegations in the Commission's complaint. The Commission's complaint alleged that from early 2000 until September 2002, defendants Kimberly J. Carrella and Vincent M. Carrella directed a scheme to defraud Kimberly Securities' customers. Kimberly Carrella and other Kimberly Securities brokers, including Barton, Belmonte, Hourican, and Mancuso, misrepresented, and failed to disclose, material information to investors to persuade them to open brokerage accounts at Kimberly Securities and to invest significant amounts of money. The complaint further alleged that Kimberly Carrella and the other brokers, including Barton, Belmonte, Hourican, and Mancuso, then repeatedly executed unauthorized, unsuitable trades in customer accounts, and churned accounts. This frequent trading typically depleted customers' capital investments through trading losses and commission charges. Once there were no funds remaining in the customers' accounts, or the customers closed their accounts, Kimberly Securities brokers lured new, unsuspecting customers into opening accounts at Kimberly Securities, and repeated the same conduct. The complaint further alleged that, through this scheme, defendants enriched themselves at their customers' expense. For example, from January 2000 to September 2002, Kimberly Securities charged customers approximately $4.5 million in commissions. During the same time period, customers lost in excess of $4 million through trading losses and commission charges. On April 28, 2006, the Commission simultaneously instituted and settled administrative proceedings against Barton, Belmonte, Hourican, and Mancuso. Barton, Belmonte, Hourican, and Mancuso each consented to the entry of an Order, without admitting or denying its findings, pursuant to Section 15(b) of the Exchange Act, barring them from association with any broker or dealer. [SEC v. Kimberly J. Carrella, et al., 04-CV-3754, EDNY] (LR-19677); (Administrative Proceedings - Mancuso, Rel. 34-53738, File No. 3-12281; Hourican, Rel. 34-53739, File No. 3-12282; Belmonte, Rel. 34-53740, File No. 3-12283); Barton, Rel. 34-53741, File No. 3-12284) REVOCATION OF REGISTRATION OF SECURITIES OF M & A WEST, INC. On May 1, the Commission revoked the registration of the securities of M & A West, Inc. (M & A West), registered with the Commission pursuant to Section 12 of the Exchange Act. The revocation became effective at 9:30 a.m. on May 1, 2006, pursuant to Section 12(j) of the Securities Exchange Act of 1934 (Exchange Act). In its Order revoking the registration of the securities of M & A West, the Commission found that since 2001, M & A West has not filed any annual or quarterly reports with the Commission, on Forms 10-KSB and 10-QSB respectively, and thereby failed to comply with Section 13(a) of the Exchange Act and Rules 13a-1 and 13a-13 thereunder. Without admitting or denying the Commission's findings, M & A West consented to an order revoking the registration of its securities. The Commission cautions brokers and dealers, shareholders, and prospective purchasers that they should carefully consider the foregoing information along with all other currently available information and any information subsequently issued by the company. Further, brokers and dealers should be alert to the fact that Section 12(j) provides, in pertinent part, as follows: No member of a national securities exchange, broker, or dealer shall make use of the mails or any means or instrumentality of interstate commerce to effect any transaction in, or to induce the purchase or sale of, any security the registration of which has been and is suspended or revoked pursuant to the preceding sentence. (Rel. 34- 53744; File No. 3-12224) FINAL JUDGMENT OF PERMANENT INJUNCTION AND OTHER RELIEF AGAINST BARRINGTON SCHNEER The Commission announced that on April 24, 2006, the Honorable Ursula Ungaro-Benages, U.S. District Judge for the Southern District of Florida, entered a final judgment of permanent injunction against Barrington Schneer. Schneer, without admitting or denying the allegations of the complaint in the case, had consented to the entry of an injunction against future violations of Sections 5(a), 5(c), and 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. In addition, the final judgment orders Schneer to pay $16,503.32 in disgorgement, plus prejudgment interest of $2,511.15, and a $16,500 civil penalty, and bars him from participating in any offering of a penny stock. [SEC v. Barrington Schneer, Case No. 04-22743-CIV-UNGARO- BENAGES/BROWN (S.D. Fla.)] (LR-19679) SEC CHARGES SOUTHERN CALIFORNIA HEDGE FUND MANAGER AND HIS FIRM IN A MULTI-MILLION DOLLAR SECURITIES FRAUD SCHEME The Commission today filed a complaint charging a Valencia, California hedge fund manager with misappropriating funds and misleading investors about the hedge fund's returns. Named in the complaint are CMG-Capital Management Group Holding Company, LLC and its principal, Keith G. Gilabert, age 34. The Commission's complaint alleges that, from September 2001 to January 2005, the defendants offered and sold limited partnership interests in a purported hedge fund called The GLT Venture Fund, L.P., raising $14.1 million from at least 38 investors. CMG was GLT's investment adviser, and Gilabert was CMG's portfolio manager. The Commission's complaint alleges that CMG and Gilabert claimed that, under their direction, GLT would use investor funds to establish a portfolio of stocks and options, seeking returns through long-term appreciation, short-term trading, and hedging strategies. They also claimed that GLT had generated average annual returns of 19% to 36% and that they would only receive performance-based compensation if GLT was profitable. The complaint alleges that the defendants' representations were false and misleading in that GLT actually lost $7.8 million rather than achieved the represented returns; CMG and Gilabert misappropriated nearly $1.7 million for their own personal purposes, because GLT was never profitable; the defendants also misused $4.6 million in new investor funds to pay existing investors, operating a Ponzi-like scheme; and the defendants failed to disclose that CMG's investment adviser registration was revoked in 2003 by the California Department of Corporations. The complaint, which was filed in the U.S. District Court for the Central District of California, alleges that CMG and Gilabert violated the securities registration and antifraud provisions of the federal securities laws, Sections 5(a), 5(c), and 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act) and Rule 10b-5 thereunder, and Sections 206(1) and 206(2) of the Investment Advisers Act of 1940. The complaint further charges that Gilabert violated the broker-dealer registration provision, Section 15(a) of the Exchange Act. The Commission seeks permanent injunctions, disgorgement with prejudgment interest, and civil penalties against each of the defendants. Also today, the U.S. Attorney's Office for the Central District of California announced that Gilabert had agreed to plea guilty in connection with the same matter to charges of conspiracy to commit mail, wire, and securities fraud. [SEC v. CMG-Capital Management Group Holding Company, LLC and Keith G. Gilabert, Case No. CV 06-2595 GAF (Ex) (C.D. Cal.)] (LR-19680) INVESTMENT COMPANY ACT RELEASES VARIABLE LIFE ACCOUNT C OF ING LIFE INSURANCE AND ANNUITY COMPANY An order has been issued on an application filed by Variable Life Account C of ING Life Insurance and Annuity Company pursuant to Section 8(f) of the Investment Company Act declaring that it has ceased to be an investment company. (Rel. IC-27305 - April 27) THE VARIABLE ANNUITY LIFE INSURANCE COMPANY, ET AL. A notice has been issued giving interested persons until May 22, 2006, to request a hearing on an application filed by The Variable Annuity Life Insurance Company (VALIC), VALIC Separate Account A (Separate Account A and, collectively with VALIC, the Applicants), and VALIC Company I (collectively with VALIC and Separate Account A, the Section 17 Applicants). The Applicants seek an order pursuant to Section 26(c) of the Investment Company Act to permit the substitution of securities issued by certain registered investment companies for shares of certain other registered investment companies. In addition, the Section 17 Applicants request an order pursuant to Section 17(b) of the Act to permit certain in-kind transactions in connection with the substitution. (Rel. IC-27306 - April 27) 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-3 HAWAIIAN HOLDINGS INC, 3375 KOAPAKA STREET, SUITE G-350, HONOLULU, HI, 96819, 0 ($15,835,500.00) Equity, (File 333-133615 - Apr. 28) (BR. 05B) S-4 CCH II LLC, 12405 POWERSCOURT DR, ST LOUIS, MO, 63131, 314-965-0555 - 0 ($448,593,750.00) Non-Convertible Debt, (File 333-133616 - Apr. 28) (BR. 11A) S-3 SYNAGRO TECHNOLOGIES INC, 1800 BERING STE 1000, HOUSTON, TX, 77057, 7133691700 - 20,129,710 ($98,836,876.10) Equity, (File 333-133617 - Apr. 28) (BR. 06A) N-2 ABERDEEN AUSTRALIA EQUITY FUND INC, 800 SCUDDERS MILL ROAD, PLAINSBORO, NJ, 08536, 2129688800 - 50,000 ($683,500.00) Equity, (File 333-133618 - Apr. 28) (BR. 17) S-3ASR NETFLIX INC, 100 WINCHESTER CIRCLE, ., LOS GATOS, CA, 95032, 408-540-3700 - 0 ($0.00) Equity, (File 333-133620 - Apr. 28) (BR. 05C) S-8 LNB BANCORP INC, 457 BROADWAY, LORAIN, OH, 44052-1769, 800-860-1007 - 600,000 ($11,400,000.00) Equity, (File 333-133621 - Apr. 28) (BR. 07B) S-8 PDG ENVIRONMENTAL INC, 300 OXFORD DR, N PARK DR & BROWNING RD, MONROEVILLE, PA, 15146, 4128562200 - 1,375,000 ($2,750,000.00) Equity, (File 333-133622 - Apr. 28) (BR. 06B) S-8 PDG ENVIRONMENTAL INC, 300 OXFORD DR, N PARK DR & BROWNING RD, MONROEVILLE, PA, 15146, 4128562200 - 250,000 ($500,000.00) Equity, (File 333-133623 - Apr. 28) (BR. 06B) SB-2 Integrated Management Information, Inc., 601 4TH STREET, PLATTE CITY, MO, 64079, (816) 858-4796 - 17,867,515 ($14,830,037.00) Equity, (File 333-133624 - Apr. 28) (BR. 09) SB-2 AMERICAN HEALTHCHOICE INC /NY/, 7350 HAWK ROAD, FLOWER MOUND, TX, 75022, 9725380122 - 56,470,588 ($3,529,411.76) Equity, (File 333-133625 - Apr. 28) (BR. 01A) F-10 LABOPHARM INC, 1,150,000 ($9,200,000.00) Equity, (File 333-133626 - Apr. 28) (BR. 01) S-8 Florida East Coast Industries, Inc., ONE MALAGA STREET, ST. AUGUSTINE, FL, 32085, (904)829-3421 - 0 ($15,919,091.00) Equity, (File 333-133628 - Apr. 28) (BR. 05) S-3 BIODELIVERY SCIENCES INTERNATIONAL INC, 2501 AERIAL CENTER PARKWAY, SUITE 205, MORRISVILLE, NC, 27560, 919-653-5160 - 253,530 ($676,926.10) Equity, (File 333-133629 - Apr. 28) (BR. 01C) S-3 BIODELIVERY SCIENCES INTERNATIONAL INC, 2501 AERIAL CENTER PARKWAY, SUITE 205, MORRISVILLE, NC, 27560, 919-653-5160 - 0 ($650,561.52) Equity, (File 333-133630 - Apr. 28) (BR. 01C) S-8 COMMUNITY BANCORP /VT, PO BOX 259, DERBY, VT, 05829, 8023347915 - 500,000 ($7,740,000.00) Equity, (File 333-133631 - Apr. 28) (BR. 07A) S-3D STEWARDSHIP FINANCIAL CORP, 630 GODWIN AVE, MIDLAND PARK, NJ, 07432, 2014447100 - 180,000 ($2,605,500.00) Other, (File 333-133632 - Apr. 28) (BR. 07A) S-3 GLOBAL ENTERTAINMENT CORP, 4909 E MCDOWELL ROAD, #104, PHOENIX, AZ, 85008, 4809940772 - 1,294,800 ($9,452,040.00) Equity, (File 333-133633 - Apr. 28) (BR. 05B) S-1 EXPLORATION CO OF DELAWARE INC, 500 N LOOP 1604 EAST, SUITE 250, SAN ANTONIO, TX, 78232, 2104965300 - 3,133,333 ($37,756,662.65) Equity, (File 333-133634 - Apr. 28) (BR. 04B) S-8 FIRST HORIZON NATIONAL CORP, 165 MADISON AVENUE, MEMPHIS, TN, 38103, 9018186232 - 4,500,000 ($182,182,500.00) Equity, (File 333-133635 - Apr. 28) (BR. 07A) S-3 METRETEK TECHNOLOGIES INC, 303 EAST 17TH AVENUE, SUITE 660, DENVER, CO, 80203, 3035925555 - 2,403,000 ($33,702,075.00) Equity, (File 333-133636 - Apr. 28) (BR. 08C) SB-2 MOBILEMAIL (US) INC., SUITE 5.15, MLS BUSINESS CENTRE, 130 SHAFTESBURY AVENUE, LONDON, X0, W1D 5EU, 44(0)20 7031 1193 - 10,268,600 ($2,567,150.00) Equity, (File 333-133637 - Apr. 28) (BR. 03B) S-8 M WISE INC, 10 HASADNAOT STREET, HERELIYA PITUACH, ISRAEL, L3, 46120, 01197299581711 - 2,818,182 ($310,000.00) Equity, (File 333-133638 - Apr. 28) (BR. 11C) S-8 Florida East Coast Industries, Inc., ONE MALAGA STREET, ST. AUGUSTINE, FL, 32085, (904)829-3421 - 3,563,879 ($196,654,843.22) Equity, (File 333-133639 - Apr. 28) (BR. 05) S-8 WOODWARD GOVERNOR CO, 5001 N SECOND ST, P O BOX 7001, ROCKFORD, IL, 61125-7001, 8158777441 - 3,705,000 ($121,394,325.00) Equity, (File 333-133640 - Apr. 28) (BR. 10C) S-4 SERENA SOFTWARE INC, 2755 CAMPUS DRIVE, 3RD FLOOR, SAN MATEO, CA, 94403-2538, 6505226600 - 0 ($200,000,000.00) Other, (File 333-133641 - Apr. 28) (BR. 03B) S-8 INTERWOVEN INC, C/O INTERWOVEN INC., 803 11TH AVENUE, SUNNYVALE, CA, 94089, 4087742000 - 0 ($3,662,194.00) Equity, (File 333-133642 - Apr. 28) (BR. 03A) S-8 S3 INVESTMENT COMPANY, INC., 43180 BUSINESS PARK DRIVE SUITE 202, TEMECULA, CA, 92590, 951-587-3618 - 100,000,000 ($100,000.00) Equity, (File 333-133643 - Apr. 28) (BR. 16) SB-2 SPARTA COMMERCIAL SERVICES, INC., 462 SEVENTH AVE, 20TH FLOOR, NEW YORK, NY, 10018, 2122392666 - 0 ($26,330,961.68) Equity, (File 333-133644 - Apr. 28) (BR. 07C) S-8 DTE ENERGY CO, 2000 2ND AVENUE, 2343 WCB, DETROIT, MI, 48226, 3132354000 - 0 ($361,935,000.00) Equity, (File 333-133645 - Apr. 28) (BR. 02A) S-3ASR TORCHMARK CORP, 2001 3RD AVE S, BIRMINGHAM, AL, 35233, 2053254200 - 0 ($0.00) Unallocated (Universal) Shelf, (File 333-133646 - Apr. 28) (BR. 01C) S-3 PATH 1 NETWORK TECHNOLOGIES INC, 6215 FERRIS SQUARE, SUITE 140, SAN DIEGO, CA, 92121, 8584504220 - 0 ($225,715.00) Equity, (File 333-133647 - Apr. 28) (BR. 11A) F-9 ENCANA HOLDINGS FINANCE CORP, 1800, 855-2ND ST SW, PO BOX 2850, CALGARY ALBERTA, CANADA, A0, T2P2S5, 4036452000 - 2,000,000,000 ($2,000,000,000.00) Non-Convertible Debt, (File 333-133648 - Apr. 28) (BR. DN) S-4 Sterling Banks, Inc., 3100 ROUTE 38, MOUNT LAUREL, NJ, 08054, 856-273-5900 - 5,040,696 ($58,925,736.00) Equity, (File 333-133649 - Apr. 28) (BR. ) S-8 HealthMarkets, Inc., 9151 BOULEVARD 26, N RICHLAND HILLS, TX, 76180, 8172555200 - 5,000,000 ($185,000,000.00) Equity, (File 333-133650 - Apr. 28) (BR. 01C) SB-2 ENERTECK CORP, 10701 CORPORATE DRIVE, SUITE 150, STAFFORD, TX, 77477, (281)240-1787 - 6,886,650 ($13,291,235.00) Equity, (File 333-133651 - Apr. 28) (BR. 06A) S-11 NNN Healthcare/Office REIT, Inc., 1551 N. TUSTIN AVENUE, SUITE 200, SANTA ANA, CA, 92705, 714-667-8252 - 0 ($2,200,000,000.00) Equity, (File 333-133652 - Apr. 28) (BR. ) S-3 WJ COMMUNICATIONS INC, 401 RIVER OAKS PARKWAY, SAN JOSE, CA, 95134, 408-577-6200 - 0 ($72,447,928.00) Equity, (File 333-133653 - Apr. 28) (BR. 10C) S-3 CardioVascular BioTherapeutics, Inc., 1635 VILLAGE CENTER CIRCLE, SUITE 250, LAS VEGAS, NV, 89134, 702-248-1174 - 0 ($58,670,399.00) Equity, (File 333-133656 - Apr. 28) (BR. 01C) S-8 NATUS MEDICAL INC, 1501 INDUSTRIAL ROAD, SAN CARLOS, CA, 94070, 6508020400 - 2,500,000 ($47,562,500.00) Equity, (File 333-133657 - Apr. 28) (BR. 10B) N-2 Old Mutual 2100 Absolute Return Fund, L.L.C., 4643 SOUTH ULSTER STREET, 6TH FLOOR, DENVER, CO, 80237, 720-200-7600 - 10 ($100,000.00) Equity, (File 333-133658 - Apr. 28) (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 ------------------------------------------------------------------------------------------------------- 99 CENTS ONLY STORES CA 2.02,9.01 04/27/06 ABC Funding, Inc 5.01,5.02,9.01 04/28/06 Abraxis BioScience, Inc. DE 1.01,7.01,9.01 04/24/06 ACADIA PHARMACEUTICALS INC DE 1.01,8.01,9.01 04/27/06 ACADIA REALTY TRUST MD 2.02,7.01,9.01 04/26/06 ACE CASH EXPRESS INC/TX TX 2.02,9.01 04/27/06 ACE LTD D0 1.01,2.02,9.01 04/26/06 ADA-ES INC CO 8.01,9.01 04/10/06 AEP INDUSTRIES INC DE 8.01,9.01 04/27/06 AHPC Holdings, Inc. MD 3.01 04/25/06 AKORN INC LA 1.01,9.01 04/24/06 ALASKA AIR GROUP INC DE 8.01 04/27/06 ALCOA INC PA 8.01,9.01 04/28/06 ALEXANDERS J CORP TN 1.01,2.02,7.01,9.01 04/26/06 ALION SCIENCE & TECHNOLOGY CORP DE 3.02 03/31/06 ALLEGHANY CORP /DE DE 2.02,9.01 04/27/06 ALLIANCE DATA SYSTEMS CORP DE 7.01,9.01 04/27/06 Allis Chalmers Energy Inc. DE 1.01,8.01,9.01 04/27/06 ALPHA MOTORSPORT, INC. NV 5.03,7.01,9.01 04/11/06 ALTIGEN COMMUNICATIONS INC 2.02,9.01 04/26/06 ALTIRIS INC DE 1.01,5.03,9.01 04/24/06 AMARU INC NV 8.01 04/24/06 AMBASSADORS INTERNATIONAL INC DE 1.01,2.01,2.03,3.02,9.01 04/25/06 AMERICAN AXLE & MANUFACTURING HOLDING DE 2.02 04/28/06 AMERICAN CAPITAL STRATEGIES LTD 5.04 04/28/06 AMERICAN EDUCATION CORP NV 8.01,9.01 04/28/06 AMERICAN PHYSICIANS CAPITAL INC MI 2.02,9.01 04/27/06 AMERICANWEST BANCORPORATION WA 2.02,5.02,9.01 04/25/06 AMERIGON INC MI 2.02,9.01 04/27/06 AMERIGROUP CORP 2.02,9.01 04/27/06 AMTECH SYSTEMS INC AZ 5.02,7.01,9.01 04/24/06 APA Enterprises, Inc. MN 1.01 04/28/06 APPALACHIAN BANCSHARES INC GA 2.02,9.01 04/28/06 APPLIED DNA SCIENCES INC NV 8.01 04/28/06 ARCH CAPITAL GROUP LTD. 2.02,9.01 04/27/06 ARDEN REALTY INC MD 8.01,9.01 04/28/06 ARIEL WAY INC FL 5.02 04/27/06 ARVINMERITOR INC IN 2.02,9.01 04/28/06 ASSET ACCEPTANCE CAPITAL CORP 8.01,9.01 04/28/06 Asset Backed Securities CORP Home Equ DE 8.01,9.01 04/28/06 ATEL Capital Equipment Fund XI, LLC CA 7.01 04/28/06 ATHEROS COMMUNICATIONS INC DE 8.01,9.01 04/24/06 ATLAS AIR WORLDWIDE HOLDINGS INC DE 1.01,5.02,8.01,9.01 04/25/06 ATWOOD OCEANICS INC TX 8.01,9.01 04/28/06 AUTOMATIC DATA PROCESSING INC DE 2.02,9.01 04/28/06 AUTONATION INC /FL DE 8.01,9.01 04/12/06 AUTONATION INC /FL DE 5.02 04/25/06 AVISTAR COMMUNICATIONS CORP DE 4.02 04/26/06 AVON PRODUCTS INC NY 2.02,9.01 04/28/06 AVONDALE INC GA 2.05,8.01 04/26/06 BACK YARD BURGERS INC DE 2.02,9.01 04/28/06 BALLANTYNE OF OMAHA INC DE 2.02,9.01 04/28/06 BANC CORP DE 2.02,9.01 04/28/06 BANCFIRST CORP /OK/ OK 2.02,9.01 04/27/06 BANKATLANTIC BANCORP INC FL 1.01 04/26/06 BAY VIEW CAPITAL CORP DE 7.01,9.01 04/27/06 BAYLAKE CORP WI 2.02 04/26/06 BCB BANCORP INC 2.02,9.01 04/26/06 Bear Stearns ALT-A Trust 2006-3 DE 8.01,9.01 04/28/06 Bear Stearns ALT-A Trust 2006-3 DE 8.01,9.01 04/28/06 Bear Stearns Asset Backed Securities DE 9.01 04/28/06 Bear Stearns Asset Backed Securities DE 9.01 04/28/06 Bear Stearns Asset Backed Securities DE 9.01 04/25/06 BERRY PETROLEUM CO DE 7.01,9.01 04/28/06 BEVERLY NATIONAL CORP MA 5.02,5.03,8.01,9.01 04/25/06 BEXIL CORP MD 2.01,9.01 04/28/06 BISYS GROUP INC DE 8.01,9.01 04/26/06 BJs RESTAURANTS INC CA 2.02,9.01 04/27/06 BLAIR CORP DE 2.02,7.01,9.01 04/28/06 BLUEGREEN CORP MA 2.03 04/24/06 BNC BANCORP NC 2.02,9.01 04/28/06 BNCCORP INC DE 2.02,9.01 04/25/06 Boardwalk Pipeline Partners, LP DE 5.02 04/24/06 BOSTON PRIVATE FINANCIAL HOLDINGS INC MA 2.02,9.01 04/26/06 BOWLIN TRAVEL CENTERS INC NV 2.02,9.01 04/28/06 BPI Energy Holdings, Inc. 1.01,9.01 04/26/06 BRE PROPERTIES INC /MD/ MD 2.02,8.01,9.01 04/26/06 BRIDGE BANCORP INC NY 8.01 04/28/06 BRIDGE STREET FINANCIAL INC NY 2.02,9.01 04/27/06 BRITTON & KOONTZ CAPITAL CORP MS 7.01 04/28/06 BROADWING CORP DE 1.01,5.02,9.01 04/26/06 BROOKE CORP KS 2.02,8.01,9.01 04/26/06 BUCKEYE PARTNERS L P DE 2.02,9.01 04/27/06 BUILDING MATERIALS CORP OF AMERICA DE 2.02,9.01 04/28/06 CALIFORNIA COASTAL COMMUNITIES INC DE 7.01,9.01 04/26/06 CAMBREX CORP DE 2.02,9.01 04/27/06 CAMCO FINANCIAL CORP DE 2.02,8.01,9.01 04/24/06 CAMDEN NATIONAL CORP ME 2.02,9.01 04/28/06 CapitalSouth Bancorp DE 2.02,7.01,9.01 04/28/06 CARDIMA INC DE 5.02,9.01 04/24/06 CARMAX INC VA 1.01,5.02,5.03,9.01 04/28/06 CAROLINA NATIONAL CORP SC 1.01,2.02,9.01 04/26/06 CARREKER CORP DE 4.02,9.01 04/27/06 CARTERS INC DE 1.01,2.03,9.01 04/28/06 CARTOON ACQUISITION, INC. DE 5.06,9.01 04/27/06 CASCADE NATURAL GAS CORP WA 2.02,9.01 04/26/06 CELL THERAPEUTICS INC WA 1.01,2.03,3.02,9.01 04/24/06 CENTENE CORP 1.01,5.02,9.01 04/24/06 CENTER BANCORP INC NJ 2.02,9.01 04/27/06 CENTURY ALUMINUM CO DE 5.04,9.01 04/28/06 CF Industries Holdings, Inc. DE 2.02,9.01 04/27/06 CH ENERGY GROUP INC NY 1.01,1.02,5.02,8.01,9.01 04/25/06 CHEROKEE INC DE 1.01,9.01 04/27/06 CHEVRON CORP DE 2.02 04/28/06 CHUBB CORP NJ 8.01 04/25/06 CIRCLE GROUP HOLDINGS INC IL 8.01,9.01 04/28/06 CITADEL BROADCASTING CORP DE 2.04 04/24/06 CITIGROUP INC DE 9.01 04/27/06 CITIGROUP INC DE 9.01 04/27/06 CITIZENS BANCORP OF VIRGINIA INC VA 1.01,2.02,9.01 04/26/06 CITIZENS HOLDING CO /MS/ MS 2.02,7.01,9.01 04/26/06 CIVITAS BANKGROUP INC TN 1.01,9.01 04/26/06 CNL INCOME PROPERTIES INC MD 1.01,8.01 04/26/06 COBRA ELECTRONICS CORP DE 2.02,9.01 04/28/06 COCA COLA ENTERPRISES INC DE 1.01,5.02,5.03,9.01 04/25/06 COHESANT TECHNOLOGIES INC DE 1.01,2.03,9.01 04/26/06 COLOMBIA GOLDFIELDS LTD 8.01 04/28/06 COMMUNITY TRUST BANCORP INC /KY/ KY 1.01 04/25/06 COMPUCREDIT CORP GA 1.01,9.01 04/26/06 COMPUTER TASK GROUP INC NY 7.01,9.01 04/28/06 CONSTELLATION ENERGY GROUP INC MD 2.02,9.01 04/27/06 CORINTHIAN COLLEGES INC 2.02 04/28/06 CORNING INC /NY NY 1.01,9.01 04/27/06 COUNTERPATH SOLUTIONS, INC. NV 5.02,5.03,9.01 04/24/06 COURIER CORP MA 7.01,9.01 04/28/06 COVENTRY HEALTH CARE INC DE 2.02,9.01 04/28/06 COWLITZ BANCORPORATION WA 2.02,9.01 04/28/06 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 8.01,9.01 04/28/06 CRESCENT FINANCIAL CORP NC 8.01,9.01 04/26/06 CRONOS GROUP 2.02,9.01 04/28/06 CROSS A T CO RI 2.02 04/01/06 CROSSTEX ENERGY INC DE 5.02,7.01,9.01 04/21/06 AMEND CSB BANCORP INC /OH OH 7.01,9.01 04/26/06 CT COMMUNICATIONS INC /NC NC 2.02,8.01,9.01 04/27/06 CULLEN FROST BANKERS INC TX 5.02 04/27/06 CUMMINS INC IN 2.02,7.01,9.01 04/28/06 CURTISS WRIGHT CORP DE 2.02,9.01 04/27/06 CWALT INC DE 9.01 04/28/06 CWALT INC DE 9.01 04/28/06 CWALT INC DE 9.01 04/28/06 CWALT INC DE 9.01 04/28/06 CWMBS INC DE 9.01 04/28/06 Cyclacel Pharmaceuticals, Inc. DE 1.01,3.02,9.01 04/26/06 CYTOGEN CORP DE 2.01 04/20/06 AMEND DA-LITE SCREEN CO INC IN 1.01,1.02,9.01 04/24/06 DATA I/O CORP WA 2.02 03/31/06 DATAJUNGLE SOFTWARE INC NV 5.02 04/26/06 DEAN FOODS CO/ DE 5.02 04/27/06 DEERE JOHN RECEIVABLES INC DE 8.01,9.01 04/28/06 DELMARVA POWER & LIGHT CO /DE/ DE 8.01 04/25/06 DELPHI CORP DE 7.01,9.01 04/28/06 DEVELOPERS DIVERSIFIED REALTY CORP OH 2.02 04/27/06 DEX MEDIA EAST LLC DE 1.01,2.03,9.01 04/24/06 DEX MEDIA WEST LLC DE 1.01,2.03,9.01 04/24/06 Dex Media, Inc./new DE 1.01,2.03,9.01 04/24/06 DIAMOND OFFSHORE DRILLING INC DE 8.01,9.01 04/27/06 DIGITAL FUSION INC/NJ/ DE 1.01,5.02,9.01 04/24/06 DIMECO INC PA 8.01 04/27/06 DIOMED HOLDINGS INC NV 7.01,9.01 04/27/06 DNB FINANCIAL CORP /PA/ PA 2.02,7.01,9.01 04/28/06 DONNELLEY R H INC DE 1.01,2.03,9.01 04/24/06 DOT HILL SYSTEMS CORP NY 8.01,9.01 04/28/06 DUPONT E I DE NEMOURS & CO DE 1.01 04/28/06 DYNAMIC MATERIALS CORP DE 2.02,9.01 04/27/06 EASYLINK SERVICES CORP DE 1.01,9.01 04/25/06 EBANK FINANCIAL SERVICES INC GA 1.01,2.03,9.01 04/26/06 EMPIRE DISTRICT ELECTRIC CO KS 2.02,9.01 04/27/06 ENER1 INC FL 7.01 04/27/06 ENESCO GROUP INC IL 8.01 04/28/06 ESTEE LAUDER COMPANIES INC DE 5.02,9.01 04/27/06 EVANS BANCORP INC NY 2.02,9.01 04/26/06 EVANS BANCORP INC NY 5.02,9.01 04/27/06 EVERLAST WORLDWIDE INC DE 2.02,9.01 04/27/06 EXABYTE CORP /DE/ DE 2.02 04/27/06 EXPLORATION CO OF DELAWARE INC DE 7.01,9.01 04/27/06 FACTORY CARD OUTLET CORP DE 5.02 04/27/06 FEDDERS CORP /DE DE 5.02 04/28/06 Federal Home Loan Bank of Cincinnati X1 8.01 04/28/06 FEDERAL NATIONAL MORTGAGE ASSOCIATION 1.01 04/24/06 FEDERATED INVESTORS INC /PA/ PA 2.02,9.01 04/27/06 FERRO CORP OH 1.01,9.01 04/24/06 FERRO CORP OH 7.01,9.01 04/28/06 FIELDSTONE INVESTMENT CORP 1.01,9.01 04/24/06 FIRST ADVANTAGE CORP DE 5.03,9.01 04/24/06 FIRST BANCSHARES INC /MS/ MS 2.02,9.01 04/27/06 FIRST COMMUNITY BANCSHARES INC /NV/ NV 5.02,9.01 04/28/06 FIRST FEDERAL BANKSHARES INC DE 2.02,9.01 04/25/06 FIRST FINANCIAL BANCORP /OH/ OH 8.01,9.01 04/24/06 FIRST FINANCIAL BANCORP /OH/ OH 1.01 04/24/06 FIRST FINANCIAL CORP /IN/ IN 2.02,9.01 04/28/06 FIRST FINANCIAL HOLDINGS INC /DE/ DE 8.01,9.01 04/28/06 FIRST FINANCIAL HOLDINGS INC /DE/ DE 7.01,9.01 04/28/06 First Horizon Alternative Mortgage Se DE 9.01 04/25/06 First Horizon Alternative Mortgage Se DE 9.01 04/25/06 First Horizon Alternative Mortgage Se DE 9.01 04/25/06 First Horizon Alternative Mortgage Se DE 9.01 04/25/06 First Horizon Alternative Mortgage Se DE 9.01 04/25/06 First Horizon Alternative Mortgage Se DE 9.01 04/25/06 First Horizon Alternative Mortgage Se DE 9.01 04/25/06 First Horizon Alternative Mortgage Se DE 9.01 04/25/06 First Horizon Alternative Mortgage Se DE 9.01 04/25/06 First Horizon Alternative Mortgage Se DE 9.01 04/25/06 First Horizon Asset Sec Mort Pas Thr DE 9.01 04/25/06 First Horizon Asset Sec Mort Pas Thr DE 9.01 04/25/06 First Horizon Asset Sec Mort Pas Thr DE 9.01 04/25/06 First Horizon Asset Sec Mort Pas Thr DE 9.01 04/25/06 First Horizon Asset Sec Mort Pas Thr DE 9.01 04/25/06 First Horizon Asset Sec Mort Pas Thr DE 9.01 04/25/06 First Horizon Asset Sec Mort Pas Thr DE 9.01 04/25/06 First Horizon Asset Sec Mort Pas Thr DE 9.01 04/25/06 First Horizon Asset Sec Mort Pas Thr DE 9.01 04/25/06 First Horizon Asset Sec Mort Pas Thr DE 9.01 04/25/06 First Horizon Asset Sec Mort Pas Thr DE 9.01 04/25/06 First Horizon Asset Sec Mort Pas Thr DE 9.01 04/25/06 First Horizon Asset Sec Mort Pas Thr DE 9.01 04/25/06 First Horizon Asset Sec Mort Pas Thr DE 9.01 04/25/06 First Horizon Asset Sec Mort Pas Thr DE 9.01 04/25/06 First Horizon Asset Sec Mort Pass Thr DE 9.01 04/25/06 First Horizon Asset Sec Mort Pass Thr DE 9.01 04/25/06 First Horizon Asset Sec Mort Pass Thr DE 9.01 04/25/06 First Horizon Asset Sec Mort Pass Thr DE 9.01 04/25/06 First Horizon Asset Sec Mort Pass Thr DE 9.01 04/25/06 First Horizon Asset Sec Mort Pass Thr DE 9.01 04/25/06 First Horizon Asset Sec Mort Pass Thr DE 9.01 04/25/06 First Horizon Asset Sec Mort Pass Thr DE 9.01 04/25/06 First Horizon Mort Pass Thr Trust 200 DE 9.01 04/25/06 First Horizon Mort Pass Thr Trust 200 DE 9.01 04/25/06 First Horizon Mort Pass Thr Trust 200 DE 9.01 04/25/06 First Horizon Mort Pass Thr Trust 200 DE 9.01 04/25/06 FIRST MERCHANTS CORP IN 5.02,9.01 04/28/06 FIRST MID ILLINOIS BANCSHARES INC DE 1.01,2.03 04/26/06 FIRST NATIONAL FUNDING LLC NE 8.01,9.01 04/17/06 FIRST POTOMAC REALTY TRUST MD 2.02,7.01,9.01 04/28/06 FIRST POTOMAC REALTY TRUST MD 1.01,2.03,7.01,9.01 04/28/06 FIRSTBANK CORP MI 4.01,9.01 04/24/06 FLAGSTAR BANCORP INC MI 2.02,9.01 04/27/06 Florida East Coast Industries, Inc. 9.01 04/28/06 FNB CORP/NC NC 2.03,9.01 04/27/06 FNB United Corp. NC 2.01,9.01 04/28/06 FNBH BANCORP INC MI 5.02,9.01 04/28/06 FOREST LABORATORIES INC DE 2.02,9.01 03/31/06 FORTUNE BRANDS INC DE 2.02,7.01,9.01 04/28/06 Fremont Home Loan Trust 2006-2 DE 9.01 04/28/06 FRIEDMAN BILLINGS RAMSEY GROUP INC VA 2.02,9.01 04/27/06 GAMCO INVESTORS, INC. ET AL NY 5.02,9.01 04/24/06 GAP INC DE 1.01,9.01 03/24/06 GATEWAY INC DE 1.01,9.01 04/24/06 GEHL CO WI 2.02,9.01 04/28/06 GENERAL ELECTRIC CO NY 5.03 04/25/06 GENERAL EMPLOYMENT ENTERPRISES INC IL 2.02,9.01 04/27/06 GENESIS BIOVENTURES INC NY 8.01,9.01 04/26/06 GENESIS HEALTHCARE CORP PA 2.02,4.02,7.01,9.01 04/27/06 GEORGIA GULF CORP /DE/ DE 2.02,9.01 04/27/06 GERBER SCIENTIFIC INC CT 1.01,1.02 04/24/06 GERON CORP DE 2.02,9.01 04/28/06 GIBRALTAR INDUSTRIES, INC. DE 7.01,9.01 04/28/06 GLACIER BANCORP INC DE 2.02,9.01 04/26/06 GLOBAL MED TECHNOLOGIES INC CO 2.02,9.01 04/28/06 GOLDEN HEALTH HOLDINGS, INC. 4.01 04/21/06 GREAT LAKES BANCORP INC DE 7.01,9.01 04/28/06 GreenPoint MFT 2006-AR3 DE 8.01,9.01 04/28/06 GreenPoint MFT 2006-AR3 DE 8.01,9.01 04/28/06 GreenPoint MFT 2006-AR3 DE 8.01,9.01 04/28/06 GRYPHON GOLD CORP NV 1.01,1.02,5.02,7.01,9.01 04/18/06 GSAA Home Equity Trust 2006-7 DE 9.01 04/28/06 GSAA Home Equity Trust 2006-8 DE 9.01 04/28/06 GSR 2006-4F DE 8.01 04/28/06 GSR 2006-AR2 DE 8.01 04/28/06 HALLWOOD GROUP INC DE 8.01 03/01/06 Harborview 2006-4 DE 8.01 04/28/06 Harborview 2006-4 DE 8.01 04/28/06 HARMAN INTERNATIONAL INDUSTRIES INC / DE 1.01,5.02,9.01 03/31/06 HARTFORD FINANCIAL SERVICES GROUP INC DE 2.02,9.01 04/27/06 HASCO 2006-OPT-4 6.01 04/17/06 HASCO 2006-OPT-4 8.01 04/28/06 HEALTHEXTRAS INC DE 2.02,9.01 04/26/06 HEARTLAND PARTNERS L P DE 1.03,9.01 04/28/06 HEMAGEN DIAGNOSTICS INC DE 5.02,9.01 04/24/06 HERBALIFE LTD. E9 1.01,9.01 04/28/06 HERITAGE FINANCIAL CORP /WA/ WA 2.02,7.01,9.01 04/26/06 HF FINANCIAL CORP DE 2.02,8.01,9.01 04/24/06 HIGHLANDS BANKSHARES INC /WV/ WV 2.02 04/26/06 HILB ROGAL & HOBBS CO VA 2.02,9.01 04/27/06 HOME PROPERTIES INC MD 7.01,9.01 04/27/06 HORIZON FINANCIAL CORP WA 2.02,9.01 04/27/06 HOUSTON AMERICAN ENERGY CORP DE 1.01,3.02,7.01,9.01 04/28/06 HOUSTON EXPLORATION CO DE 7.01,9.01 04/28/06 Huntsman CORP DE 2.02 04/28/06 HyperSpace Communications, Inc. CO 1.01,2.03,3.02,8.01,9.01 04/24/06 HYTHIAM INC DE 1.01 04/28/06 IA GLOBAL INC DE 1.01,8.01 04/27/06 IA GLOBAL INC DE 1.01 04/25/06 ICOA INC NV 1.01 04/28/06 IDEX CORP /DE/ DE 7.01,9.01 04/25/06 IDEXX LABORATORIES INC /DE DE 2.02,9.01 04/28/06 IDT CORP DE 8.01,9.01 04/28/06 IMAGE SENSING SYSTEMS INC MN 2.02,9.01 04/27/06 IndyMac INDX Mortgage Loan Trust 2006 9.01 04/28/06 INDYMAC MBS INC RESIDENTIAL ASSET SEC 8.01 04/25/06 IndyMac MBS Inc. Home Equity Mortgage 9.01 04/21/06 IndyMac RAST 2004-R2 8.01 04/25/06 INFORTE CORP DE 8.01 04/26/06 INGLES MARKETS INC NC 2.02,9.01 04/27/06 INHIBITEX, INC. 1.02 04/25/06 INHIBITEX, INC. 1.01 04/24/06 INNOVATIVE DESIGNS INC DE 1.01 04/28/06 INNUITY, INC. /UT/ UT 5.02,5.03 04/24/06 INTER PARFUMS INC DE 2.02 04/27/06 INTERACTIVE GAMES INC. NV 1.01,2.03,3.02,9.01 04/24/06 INTERNATIONAL AUTOMATED SYSTEMS INC UT 4.02 11/30/05 AMEND International Coal Group, Inc. 2.02,7.01,9.01 04/27/06 Investors Bancorp Inc DE 2.02,9.01 04/27/06 ITT INDUSTRIES INC IN 2.02,7.01,9.01 04/28/06 J P MORGAN ACCEPTANCE CORP I DE 8.01,9.01 04/28/06 J.P. Morgan Alternative Loan Trust 20 DE 8.01,9.01 04/28/06 JACKSONVILLE BANCORP INC /FL/ FL 2.02,9.01 04/28/06 JEFFERSON BANCSHARES INC TN 2.02,9.01 04/28/06 JOHN D. OIL & GAS CO 3.02 04/24/06 KAISER ALUMINUM & CHEMICAL CORP DE 1.01,8.01,9.01 04/26/06 KAISER ALUMINUM CORP DE 1.01,8.01,9.01 04/26/06 KAYDON CORP DE 2.02,9.01 04/28/06 KINDRED HEALTHCARE, INC DE 2.02,7.01,9.01 04/27/06 KNBT BANCORP INC PA 2.02,9.01 04/26/06 KNOVA SOFTWARE, INC. DE 5.02 04/24/06 KOHLS CORPORATION WI 1.01,9.01 04/25/06 Koppers Holdings Inc. PA 1.01,9.01 04/28/06 KOPPERS INC PA 1.01,9.01 04/28/06 KORN FERRY INTERNATIONAL DE 1.01 04/26/06 KOSAN BIOSCIENCES INC CA 2.02,9.01 04/27/06 KRAFT FOODS INC VA 1.01,9.01 04/27/06 LADENBURG THALMANN FINANCIAL SERVICES FL 3.02,9.01 11/30/05 AMEND LAMSON & SESSIONS CO OH 2.02,9.01 04/28/06 LANCASTER COLONY CORP OH 2.02,8.01,9.01 04/28/06 LANCE INC NC 2.02,9.01 04/28/06 Language Line Holdings, Inc. 4.01 04/24/06 Language Line, Inc. 4.01 04/24/06 LAUREL CAPITAL GROUP INC PA 2.02,9.01 04/27/06 LEGENDS FINANCIAL HOLDINGS INC 7.01,9.01 04/28/06 LEHMAN ABS CORP REPACK AMER GEN FLOAT DE 8.01,9.01 04/15/06 LESCO INC/OH OH 2.02,9.01 04/28/06 LEVITT CORP FL 2.03 04/24/06 LIBERTY STAR GOLD CORP NV 7.01,9.01 04/25/06 LSB CORP 2.02,9.01 04/28/06 LUCENT TECHNOLOGIES INC DE 2.02,9.01 04/25/06 Luminent Mortgage Trust 2006-3 DE 9.01 04/28/06 LXS 2006-7 DE 8.01,9.01 04/28/06 M I HOMES INC OH 1.01,1.02,2.03,9.01 04/27/06 MAGELLAN HEALTH SERVICES INC DE 2.02,9.01 04/28/06 MAGELLAN MIDSTREAM HOLDINGS LP 2.02,9.01 04/28/06 MAGELLAN MIDSTREAM PARTNERS LP DE 2.02,9.01 04/28/06 Magyar Bancorp, Inc. DE 2.02,9.01 04/25/06 MARATHON OIL CORP DE 5.02,5.03 04/26/06 MARGO CARIBE INC PR 7.01 04/27/06 MASSEY ENERGY CO DE 2.02,8.01,9.01 04/27/06 MASTR Adjustable Rate Mortgages Trust DE 8.01,9.01 04/28/06 MEADWESTVACO CORP DE 1.01,9.01 04/28/06 MEDICAL NUTRITION USA INC NJ 4.01,9.01 04/26/06 MEMC ELECTRONIC MATERIALS INC DE 5.04 04/28/06 MENS WEARHOUSE INC TX 8.01,9.01 04/28/06 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 04/28/06 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 04/28/06 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 04/28/06 METAL MANAGEMENT INC DE 2.01 04/27/06 METRIS MASTER TRUST DE 9.01 04/20/06 METRO ONE TELECOMMUNICATIONS INC OR 5.02,9.01 04/24/06 MICRO COMPONENT TECHNOLOGY INC MN 2.02,9.01 04/28/06 MICROFINANCIAL INC MA 2.02,9.01 04/26/06 MICROS SYSTEMS INC MD 2.02 04/27/06 MICROSEMI CORP DE 1.01,2.01,8.01,9.01 04/28/06 MICROSTRATEGY INC DE 2.02,8.01,9.01 04/27/06 MICROVISION INC WA 3.01,5.02 04/26/06 MID PENN BANCORP INC PA 8.01,9.01 04/26/06 MID PENN BANCORP INC PA 2.02,9.01 04/27/06 MIDDLESEX WATER CO NJ 8.01 04/28/06 MIDLAND CAPITAL HOLDINGS CORP 2.02,9.01 04/28/06 MODAVOX INC 1.01,5.02,5.03,9.01 10/18/05 MODINE MANUFACTURING CO WI 1.01,9.01 04/20/06 MOLECULAR DEVICES CORP DE 2.02,9.01 04/27/06 MONADNOCK COMMUNITY BANCORP INC 5.03,9.01 04/25/06 MONADNOCK COMMUNITY BANCORP INC 2.02,9.01 04/28/06 MONTANA ACQUISITION CORP DE 2.03,3.03,5.03,7.01,8.01,9.01 04/19/06 MONTPELIER RE HOLDINGS LTD D0 2.02,7.01,9.01 04/27/06 MOOG INC NY 2.02,9.01 04/28/06 Morgan Stanley ABS Capital I Inc. Tru DE 9.01 04/28/06 Morgan Stanley Capital I Inc. Trust 2 DE 8.01,9.01 04/28/06 MQ ASSOCIATES INC 8.01,9.01 04/28/06 MS STRUCTURED ASSET CORP CBT SERIES 2 DE 8.01,9.01 04/25/06 MWI Veterinary Supply, Inc. DE 5.02 04/26/06 NASHUA CORP MA 2.02,9.01 04/27/06 NATIONAL BANCSHARES CORP /OH/ OH 5.02,9.01 04/28/06 NATIONAL HOME HEALTH CARE CORP DE 8.01,9.01 04/24/06 NATIONAL PRESTO INDUSTRIES INC WI 2.02,4.01,9.01 04/26/06 NATIONAL TECHNICAL SYSTEMS INC /CA/ CA 2.02,9.01 04/28/06 NATURAL GAS SERVICES GROUP INC 5.02 04/28/06 NAVIGANT INTERNATIONAL INC DE 1.01,2.04,3.03,9.01 04/26/06 NAVISTAR INTERNATIONAL CORP DE 4.01,8.01,9.01 04/06/06 AMEND NB&T FINANCIAL GROUP INC OH 1.01,1.02,9.01 04/28/06 NELNET INC NE 2.02 04/28/06 NEORX CORP WA 1.01,2.01,3.02,3.03, 04/25/06 5.01,5.02,5.03,8.01,9.01 NEW CENTURY BANCORP INC NC 8.01,9.01 04/27/06 NEW YORK COMMUNITY BANCORP INC DE 7.01,9.01 04/28/06 NEW YORK HEALTH CARE INC NY 4.01,9.01 04/24/06 New York Mortgage Trust 2006-1 DE 8.01,9.01 04/24/06 NEWPOWER HOLDINGS INC DE 8.01,9.01 04/24/06 NEXITY FINANCIAL CORP DE 3.01,9.01 04/26/06 NISSAN AUTO RECEIVABLES 2005-B OWNER 8.01,9.01 04/17/06 NISSAN AUTO RECEIVABLES 2005-C OWNER DE 8.01,9.01 04/17/06 NISSAN MASTER OWNER TRUST RECEIVABLES DE 8.01,9.01 04/17/06 NISSAN-INFINITI LT 8.01,9.01 04/17/06 NNN 2003 VALUE FUND LLC 1.01,2.01,9.01 04/24/06 NORTH CENTRAL BANCSHARES INC IA 2.02,9.01 04/28/06 NORTH CENTRAL BANCSHARES INC IA 1.01,9.01 04/28/06 NORTHWAY FINANCIAL INC NH 2.02 03/31/06 NOVASTAR FINANCIAL INC MD 7.01,9.01 04/28/06 NU SKIN ENTERPRISES INC DE 7.01,9.01 04/28/06 OLD REPUBLIC INTERNATIONAL CORP DE 2.02,9.01 03/31/06 OLIN CORP VA 2.02,9.01 04/27/06 OLYMPIC STEEL INC OH 1.01,8.01,9.01 04/26/06 OMI CORP/M I 8.01,9.01 04/27/06 Organetix NJ 4.01,9.01 04/10/06 AMEND OVERSTOCK.COM, INC UT 2.02,9.01 04/28/06 P F CHANGS CHINA BISTRO INC 2.02,9.01 04/26/06 PAINCARE HOLDINGS INC CT 8.01,9.01 04/27/06 PALIGENT INC DE 1.01,9.01 04/28/06 PAM TRANSPORTATION SERVICES INC DE 2.02,9.01 04/26/06 ParaFin CORP CO 1.01,1.02,2.01 04/19/06 PATAPSCO BANCORP INC MD 2.02,9.01 04/27/06 Patient Safety Technologies, Inc DE 1.01,5.02,9.01 04/21/06 AMEND PAVILION BANCORP INC 2.02,9.01 04/28/06 PAXAR CORP NY 2.02,9.01 04/27/06 PDG ENVIRONMENTAL INC DE 2.02,9.01 01/27/06 PEPCO HOLDINGS INC DE 8.01 04/25/06 PHILADELPHIA CONSOLIDATED HOLDING COR PA 2.02,5.02,9.01 04/25/06 PHILLIPS VAN HEUSEN CORP /DE/ DE 7.01,9.01 04/28/06 PHILLIPS VAN HEUSEN CORP /DE/ DE 7.01,9.01 04/28/06 AMEND PIPELINE DATA INC 2.02,7.01 04/27/06 PLAINS EXPLORATION & PRODUCTION CO DE 5.02,7.01 04/24/06 PLAINS EXPLORATION & PRODUCTION CO DE 8.01 04/28/06 AMEND PLATINUM UNDERWRITERS HOLDINGS LTD D0 1.01,2.02,9.01 04/25/06 PLY GEM HOLDINGS INC DE 2.05,7.01,9.01 04/28/06 POPULAR INC 8.01,9.01 04/28/06 PORTEC RAIL PRODUCTS INC WV 2.02,9.01 04/27/06 PRESSTEK INC /DE/ DE 7.01,9.01 04/27/06 PRIDE INTERNATIONAL INC DE 2.02,9.01 04/27/06 PRINCETON NATIONAL BANCORP INC DE 2.02,9.01 04/25/06 PROTECTION ONE INC DE 1.01,2.03,9.01 04/26/06 PROVIDENT FINANCIAL SERVICES INC DE 5.02,7.01,9.01 04/26/06 QUOVADX INC DE 2.02,9.01 04/27/06 R H DONNELLEY CORP DE 1.01,2.03,9.01 04/24/06 Rackable Systems, Inc. DE 5.02,9.01 04/26/06 RADIO ONE INC DE 1.01,9.01 04/27/06 RALI Series 2006-QA3 Trust DE 8.01,9.01 04/26/06 RALI Series 2006-QO4 Trust DE 8.01,9.01 04/27/06 AMEND RALI Series 2006-QS4 Trust DE 8.01,9.01 04/27/06 AMEND RCN CORP /DE/ DE 7.01 04/28/06 REFAC OPTICAL GROUP DE 1.01,8.01,9.01 04/24/06 REGAL BELOIT CORP WI 1.01,9.01 04/28/06 Renaissance Home Equity Loan Trust 20 DE 2.01,9.01 03/07/06 RENOVIS INC DE 2.02,9.01 04/27/06 Residential Asset Securitization Trus 8.01,9.01 04/18/06 RIVIERA HOLDINGS CORP NV 7.01 04/28/06 ROGERS CORP MA 7.01,9.01 04/28/06 ROPER INDUSTRIES INC /DE/ DE 2.02,9.01 04/28/06 ROPER INDUSTRIES INC /DE/ DE 7.01,9.01 04/28/06 ROPER INDUSTRIES INC /DE/ DE 1.01,5.02,9.01 04/24/06 RPC INC DE 1.01,9.01 04/25/06 RTG VENTURES INC FL 5.01,5.02,9.01 04/24/06 AMEND RUSH ENTERPRISES INC \TX\ TX 1.01,9.01 04/21/06 SACO I Trust 2006-5 DE 9.01 04/28/06 SAIL 2006-BNC2 DE 8.01 04/28/06 SANTA FE ENERGY TRUST TX 2.02,7.01,9.01 04/28/06 Santa Lucia Bancorp CA 2.02,9.01 04/27/06 SASCO 2006-AM1 DE 8.01 04/28/06 SASCO 2006-BC1 DE 8.01 04/28/06 SASCO 2006-OPT1 DE 8.01 04/28/06 SAUL CENTERS INC MD 2.02,9.01 04/26/06 SBA COMMUNICATIONS CORP FL 1.01,2.01,2.03,8.01,9.01 04/27/06 SBE INC DE 5.02,9.01 04/24/06 SCANA CORP SC 5.02 04/28/06 AMEND SCANSOURCE INC SC 2.02,9.01 04/27/06 SCHWEITZER MAUDUIT INTERNATIONAL INC DE 2.02,5.02,8.01,9.01 04/27/06 SELECTIVE INSURANCE GROUP INC NJ 1.01,1.02,9.01 04/27/06 SEQUIAM CORP CA 8.01,9.01 04/24/06 SEROLOGICALS CORP DE 1.01,9.01 04/26/06 SHUFFLE MASTER INC MN 1.01,9.01 04/24/06 SIERRA PACIFIC RESOURCES /NV/ NV 2.02,9.01 04/28/06 SIERRA PACIFIC RESOURCES /NV/ NV 8.01,9.01 04/26/06 SIMON PROPERTY GROUP INC /DE/ DE 2.02,7.01,8.01,9.01 04/28/06 SIMTEK CORP CO 2.02,9.01 04/28/06 SIN HOLDINGS INC CO 4.01,9.01 04/26/06 SKILLSOFT PUBLIC LIMITED CO 1.01,9.01 04/28/06 SKYE INTERNATIONAL, INC NV 3.02,9.01 04/25/06 SKYWEST INC UT 5.04 04/28/06 Smart-tek Solutions Inc NV 8.01,9.01 04/28/06 SMITHFIELD FOODS INC VA 2.02,9.01 04/28/06 SNAP ON INC DE 2.02,9.01 04/28/06 SoftNet Technology Corp. NV 4.02 04/27/06 AMEND SOHU COM INC DE 2.02,9.01 04/26/06 SOLUTIA INC DE 7.01,9.01 04/28/06 SONICWALL INC CA 1.01 04/24/06 SOUND FEDERAL BANCORP INC DE 2.02,9.01 04/28/06 SOUTHCREST FINANCIAL GROUP INC GA 7.01,9.01 04/28/06 SOUTHERN COMMUNITY FINANCIAL CORP 1.01 04/28/06 SOUTHERN MISSOURI BANCORP INC MO 2.02,9.01 04/27/06 SOUTHERN STAR CENTRAL CORP DE 7.01,9.01 04/28/06 SOUTHWEST BANCORP INC OK 7.01 03/26/06 SPORTSMANS GUIDE INC MN 2.02,9.01 04/27/06 SRS LABS INC DE 1.01 04/25/06 ST JOSEPH CAPITAL CORP 8.01 03/31/06 STANDARD PACIFIC CORP /DE/ DE 2.02,9.01 04/27/06 STANDEX INTERNATIONAL CORP/DE/ DE 2.02,9.01 03/31/06 STONERIDGE INC OH 1.01 04/24/06 STRATASYS INC DE 2.02,9.01 04/27/06 STRATS SM TRUST FOR DAIMLERCHRYSLER N 8.01,9.01 04/17/06 STRATS SM TRUST FOR Goldman Sachs Cap 8.01,9.01 04/17/06 STRATS SM TRUST FOR GOLDMAN SACHS GRO 8.01,9.01 04/17/06 STRATS SM TRUST FOR JPMORGAN CHASE & 8.01,9.01 04/17/06 STRATS SM TRUST FOR WAL-MART STORES, 8.01,9.01 04/17/06 STRATS(SM) TRUST FOR DOMINION RESOURC 8.01,9.01 04/17/06 STRATS(SM) TRUST FOR GEN ELEC CAP COR 8.01,9.01 04/17/06 STRUCTURED ASSET MORTGAGE INVESTMENTS DE 7.01 04/28/06 STRUCTURED ASSET SECURITIES CORP DE 8.01,9.01 04/28/06 STRUCTURED ASSET SECURITIES CORP DE 8.01,9.01 04/28/06 SUMMIT BANK CORP GA 8.01 04/25/06 Sun American Bancorp DE 2.02,9.01 04/28/06 SUN COMMUNITIES INC MD 2.02,9.01 04/28/06 SUNSET FINANCIAL RESOURCES INC 1.01,9.01 04/27/06 SUNSET FINANCIAL RESOURCES INC 1.01,9.01 04/27/06 SUPERIOR OIL & GAS CO NV 1.01,8.01 04/28/06 SYMMETRICOM INC DE 7.01 04/27/06 SYNERGY FINANCIAL GROUP INC /NJ/ NJ 2.02,9.01 04/26/06 TARGETED GENETICS CORP /WA/ WA 1.01,8.01,9.01 04/26/06 TD BANKNORTH INC. DE 8.01,9.01 04/28/06 TECHNICAL COMMUNICATIONS CORP MA 2.02,9.01 04/28/06 TECHNITROL INC PA 2.02,9.01 04/27/06 TECO ENERGY INC FL 1.01 04/26/06 TECUMSEH PRODUCTS CO MI 5.03,9.01 04/26/06 Teknik Digital Arts Inc. NV 5.02,9.01 04/28/06 TELEFLEX INC DE 7.01,9.01 04/27/06 Telesis Technology Corp 1.01,2.01,9.01 01/13/06 AMEND TEREX CORP DE 2.02,8.01,9.01 04/26/06 TF FINANCIAL CORP DE 2.02,9.01 04/28/06 THERMO ELECTRON CORP DE 2.05 04/26/06 TODD SHIPYARDS CORP WA 8.01 04/28/06 TODD SHIPYARDS CORP WA 8.01 04/28/06 TOOTSIE ROLL INDUSTRIES INC VA 8.01 04/01/06 TransDigm Group INC DE 2.02,9.01 04/28/06 TRANSMONTAIGNE INC DE 8.01,9.01 04/28/06 TWEETER HOME ENTERTAINMENT GROUP INC DE 2.02,9.01 04/27/06 UBIQUITEL INC DE 8.01,9.01 04/28/06 UCBH HOLDINGS INC DE 2.02,9.01 04/27/06 UNITED AMERICA INDEMNITY, LTD E9 2.02,9.01 04/27/06 United Community Bancorp X1 8.01,9.01 04/27/06 UNITED FINANCIAL CORP \MN\ MN 2.02,7.01,9.01 04/27/06 UNITED MEDICORP INC DE 2.02,7.01,9.01 04/25/06 UNITED SURGICAL PARTNERS INTERNATIONA DE 2.02,9.01 04/27/06 UNITED TECHNOLOGIES CORP /DE/ DE 8.01,9.01 04/19/06 UNIVERSAL HEALTH SERVICES INC DE 2.02,9.01 04/27/06 UPFC Auto Receivables Trust 2005-A DE 8.01,9.01 04/17/06 UPFC Auto Receivables Trust 2005-B DE 8.01,9.01 04/17/06 USEC INC DE 1.01,9.01 04/24/06 VALASSIS COMMUNICATIONS INC DE 8.01 04/26/06 Valley Commerce Bancorp CA 2.02,9.01 04/25/06 VALMONT INDUSTRIES INC DE 5.04 04/24/06 VENTANA MEDICAL SYSTEMS INC DE 9.01 04/28/06 VERSO TECHNOLOGIES INC MN 2.02,9.01 04/24/06 Vestin Realty Mortgage II, Inc 8.01 04/28/06 VIAD CORP DE 2.02,9.01 04/28/06 Village Bank & Trust Financial Corp. 8.01,9.01 04/26/06 Vivid Learning Systems, Inc. DE 5.02 04/28/06 VSE CORP DE 2.02,9.01 03/31/06 WACCAMAW BANKSHARES INC NC 8.01,9.01 04/28/06 WALTER INDUSTRIES INC /NEW/ DE 2.02,7.01,9.01 04/27/06 WARWICK VALLEY TELEPHONE CO NY 9.01 04/28/06 WASHINGTON BANKING CO WA 2.02,7.01,9.01 04/25/06 WAYNE SAVINGS BANCSHARES INC /DE/ DE 2.02,9.01 04/28/06 WELLCARE HEALTH PLANS, INC. DE 7.01 04/28/06 WESBANCO INC WV 1.01,9.01 04/24/06 WESTAMERICA BANCORPORATION CA 8.01 04/27/06 WESTMORELAND COAL CO DE 8.01 04/28/06 WET SEAL INC DE 1.01,5.02,9.01 04/24/06 White River Capital Inc 2.02,9.01 04/27/06 WHITNEY HOLDING CORP LA 9.01 04/28/06 Wilber CORP 2.02,9.01 04/28/06 WILLIAMS SCOTSMAN INTERNATIONAL INC DE 2.02,9.01 04/28/06 WORLD HEART CORP A6 8.01 04/27/06 WYETH DE 5.02,5.03,9.01 04/27/06 XO HOLDINGS INC DE 1.01,5.02,5.05,8.01,9.01 04/24/06 YORK WATER CO PA 7.01 04/27/06 ZOLL MEDICAL CORP MA 2.02,9.01 04/28/06 Zumiez Inc 5.02 04/26/06