SEC NEWS DIGEST Issue 2006-95 May 17, 2006 COMMISSION ANNOUNCEMENTS SEC ANNOUNCES NEXT STEPS FOR SARBANES-OXLEY IMPLEMENTATION The Securities and Exchange Commission today announced a series of actions it intends to take to improve the implementation of the Section 404 internal control requirements of the Sarbanes-Oxley Act of 2002. The actions the Commission intends to take include issuing SEC guidance for companies and working with the Public Company Accounting Oversight Board (PCAOB) on revisions of its internal control auditing standard. These actions are based on extensive analysis and commentary in recent months from investors, companies, auditors, and others. The expected actions will also include SEC inspections of PCAOB efforts to improve Section 404 oversight and a brief further postponement of the Section 404 requirements for the smallest company filers, although ultimately all public companies will be required to comply with the internal control reporting requirements of Section 404. "The steps we are announcing today are designed to further improve the reliability of financial statements and to better protect investors while making the Section 404 process more efficient and cost effective," said SEC Chairman Christopher Cox. "As we go forward, we will consider the special concerns of all companies that fall under our jurisdiction -- large and small, foreign and domestic. By providing practical guidance to companies, by working with the Public Company Accounting Oversight Board on their forthcoming revised standard for auditors, and by examining how the PCAOB inspection process is succeeding in increasing the efficiency and cost- effectiveness of the audit process, we will take a giant step toward 'getting it right' when it comes to Section 404 compliance." In recent months, the Commission has obtained comment from a variety of sources concerning the operation and effects of Section 404, including: The May 10, 2006, SEC Roundtable on Second-Year Experiences with Internal Control Reporting and Auditing Provisions; Written comments received in connection with the Roundtable; The April 23, 2006, Report of the SEC Advisory Committee on Smaller Public Companies; The April 2006 Report from the U.S. Government Accountability Office entitled Sarbanes-Oxley Act, Consideration of Key Principles Needed in Addressing Implementation for Smaller Public Companies; and Feedback from issuers, auditors, investors, and others since the Sarbanes-Oxley internal control reporting requirements went into effect. "The actions the Commission is announcing today represent key steps toward addressing issues raised by participants involved in the critical process of reporting to investors on the effectiveness of companies' internal control over financial reporting," said John White, Director of the Commission's Division of Corporation Finance. "We will be working on our own, and with the PCAOB, to improve the implementation of Section 404 so that it will work efficiently and effectively for companies and auditors of all sizes and types while still maintaining the important investor protections it provides." The actions the Commission expects to take include: Guidance for Companies. The Commission has received many requests for additional guidance for management on how to complete its assessment of internal control over financial reporting, as required by Section 404(a) of the Sarbanes-Oxley Act. To prepare for the issuance of management guidance, the Commission intends to take the following steps: Concept Release and Opportunity for Public Comment. The Commission expects to issue a Concept Release covering a variety of issues that might be the subject of Commission guidance for management. With the Concept Release, the Commission will solicit views on the management assessment process to ensure that the guidance the Commission ultimately proposes addresses the needs and concerns of all public companies. We will also seek input on the appropriate role of outside auditors in connection with the management assessment required by Section 404(a) of Sarbanes-Oxley, and on the manner in which outside auditors provide the attestation required by Section 404(b), to assist in our consideration of possible alternatives to the current approach. Consideration of Additional Guidance from COSO. The Commission has long been supportive of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) as it works to provide guidance on COSO's 1992 Internal Control - Integrated Framework to address the needs of smaller companies. The Commission anticipates that this forthcoming guidance will help organizations of all sizes to better understand and apply the control framework as it relates to internal control over financial reporting. As the SEC develops guidance for management on how to assess its internal control over financial reporting, we will consider the extent to which the additional guidance that COSO provides is useful to smaller public companies in completing their Section 404(a) assessments. Issuance of Guidance. Commentary submitted to the Commission has suggested that management assessments under Section 404 have not fully reflected the top-down, risk-based approach the Commission intended. Building from the information gathered in response to the Concept Release, and from the anticipated COSO guidance, the Commission currently anticipates that it will issue guidance to management to assist in its performance of a top-down, risk-based assessment of internal control over financial reporting. To ensure that this guidance is of help to non-accelerated filers and smaller public companies, the Commission intends that this future guidance will be scalable and responsive to their individual circumstances. The guidance will also be sensitive to the fact that many companies have already invested substantial resources to establish and document programs and procedures to perform their assessments over the last few years. The form of the guidance has yet to be determined. Revisions to Auditing Standard No. 2. The PCAOB announced today that it intends to propose revisions to its Auditing Standard No. 2, An Audit of Internal Control Over Financial Reporting Performed in Conjunction with an Audit of Financial Statements. Any final revision of AS No. 2 would be subject to SEC approval. The proposed revisions would: Seek to ensure that auditors focus during integrated audits on areas that pose higher risk of fraud or material error; Incorporate key concepts contained in the guidance issued by the PCAOB on May 16, 2005; and Revisit and clarify what, if any, role the auditor should play in evaluating the company's process of assessing internal control effectiveness. The Commission will work closely with the PCAOB to ensure that the proposed revisions to AS No. 2 are in the public interest and consistent with the protection of investors. SEC Oversight of PCAOB Inspection Program. The PCAOB announced on May 1, 2006, that it would focus its 2006 inspections on whether auditors have achieved cost-saving efficiencies in the audits they have performed under AS No. 2, and on whether auditors have followed the guidance that the PCAOB issued in May and November 2005 urging them to do so. As part of the Commission's oversight of the PCAOB, the Commission staff inspects aspects of the PCAOB's operations, including its inspection program. Among other things, upon completion of the PCAOB's 2006 inspections, the staff will examine whether the PCAOB inspections of audit firms have been effective in encouraging implementation of the principles outlined in the PCAOB's May 1, 2006, statement. Extension of Compliance for Non-Accelerated Filers. In order to permit non-accelerated filers and their auditors to have the benefit of the management guidance that the SEC intends to issue, and to have the opportunity to evaluate and implement the revisions that the PCAOB plans to make to AS No. 2, the Commission expects to issue a short postponement of the effective date of the Commission's rules implementing Section 404 for non-accelerated filers. It is anticipated that any such postponement would nonetheless require all filers to comply with the management assessment required by Section 404(a) of Sarbanes-Oxley for fiscal years beginning on or after Dec. 16, 2006. The Commission is also taking this opportunity to express again its appreciation to its Advisory Committee on Smaller Public Companies for their significant efforts and valuable contributions to the Commission's work, both with regard to Section 404 and other issues affecting smaller companies. For additional information, please contact John Nester, SEC Office of Public Affairs, at (202) 551-4120. (Press Rel. 2006-75) ENFORCEMENT PROCEEDINGS IN THE MATTER OF BRANDON BUSH On May 16, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934 (Order) against Brandon T. Bush, residing in Boca Raton, Florida. In the Commission's Order, the Division of Enforcement alleges that, on Feb. 17, 2005, the Commission filed a complaint against Bush in SEC v. Davidson, et al., Civil Action No. 05-742 in the U.S. District Court for the Eastern District of Pennsylvania. In its complaint, the Commission alleged that, from late October 2002 through March 2003, while employed as a trader at D.L. Cromwell Investments, Inc. (Cromwell), a broker-dealer registered with the Commission, Bush, in response to Cromwell's growing short position in the stock of Expedia, Inc. (Expedia), used Cromwell's on-line access to its clearing broker's system to fraudulently enter and then cancel fictitious Expedia buy orders. The complaint further alleged that Bush entered and cancelled these fictitious buys almost daily for five months, concealing the size of Cromwell's short position and its margin problems from the clearing broker. The clearing broker was required to cover the short position suffering substantial losses. The Commission's Division of Enforcement alleges that Bush failed to file an answer or otherwise respond to the complaint. As a result, on Feb. 24, 2006, the Commission moved for Entry of Default Judgment and Order of Permanent Injunctive Relief, Disgorgement, Prejudgment Interest, and Civil Penalties (Final Judgment and Order). The Final Judgment and Order was entered on March 30, 2006. The Final Judgment and Order permanently restrains and enjoins Bush from violating Section 17(a) of the Securities Act of 1933 (Securities Act), Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act), and Rule 10b-5 thereunder. The Final Judgment and Order finds Bush liable for disgorgement of $14,760.84, representing the ill-gotten gains he received as a result of the conduct alleged in the complaint, together with prejudgment interest thereon in the amount of $2,687.72, for a total of $17,448.56. Finally, Bush was assessed with a $120,000 penalty pursuant to Section 20(d) of the Securities Act. The Final Judgment and Order as to Bush is final in the Civil Action. A hearing will be scheduled before an administrative law judge to determine whether the allegations contained in the Order are true, to provide Bush an opportunity to respond to the allegations against him, and to determine whether any remedial action should be ordered by the Commission. The Order requires the Administrative Law Judge to issue an initial decision no later than 210 days from the date of service of the Order, pursuant to Rule 360(a)(2) of the Commission's Rules of Practice. (Rel. 34-53813; File No. 3-12297) JOHN WONG, CPA, REINSTATED TO APPEAR AND PRACTICE BEFORE THE COMMISSION AS AN ACCOUNTANT RESPONSIBLE FOR THE PREPARATION OR REVIEW OF FINANCIAL STATEMENTS REQUIRED TO BE FILED WITH THE COMMISSION Pursuant to Rule 102(e)(5)(i) of the Commission's Rules of Practice, John M. Wong, CPA, has applied for and been granted reinstatement of his privilege to appear and practice before the Commission as an accountant responsible for the preparation or review of financial statements required to be filed with the Commission. Mr. Wong, who was denied the privilege of appearing or practicing before the Commission on October 20, 2004, pursuant to a settled proceeding, has represented that he has complied and will continue to comply with the terms of the order that denied him from appearing or practicing before the Commission as an accountant. Mr. Wong's reinstatement is effective immediately. (Rel. 34-53820; AAE Rel. No. 2430; File No. 3-11714) KENNETH JANESKI, CPA, REINSTATED TO APPEAR AND PRACTICE BEFORE THE COMMISSION AS AN ACCOUNTANT Pursuant to Rule 102(e)(5)(i) of the Commission's Rules of Practice, Kenneth B. Janeski, CPA, has applied for and been granted reinstatement of his privilege to appear and practice before the Commission as an accountant. Mr. Janeski, who was denied the privilege of appearing or practicing before the Commission on Oct. 20, 2004, pursuant to a settled proceeding, has represented that he has complied and will continue to comply with the terms of the order that denied him from appearing or practicing before the Commission as an accountant. Mr. Janeski's reinstatement is effective immediately. (Rel. 34-53821; AAE Rel. No. 2431 File No. 3-11714) FINAL JUDGMENT ENTERED AGAINST CARLOS SOTO The Commission announced that on March 20, 2006, the Honorable Jaime Pieras, Jr., U.S. District Judge for the District of Puerto Rico entered a Final Judgment against Carlos H. Soto (Soto) a former Morgan Stanley DW, Inc. registered representative. The Final Judgment entered with Soto's consent, without admitting or denying the allegations of the SEC's complaint, enjoins him from violations of Section 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. The Final Judgment does not order Soto to pay disgorgement or a civil penalty based upon his sworn representations in his Statement of Financial Condition and other documents submitted to the Commission and Soto's agreement to forfeit $51 million and all assets with a value of more than $1,000 as provided in his Plea and Forfeiture Agreement in United States v. Soto, Criminal Case No. 04-127 (CCC), United States Court for the District of Puerto Rico. The SEC commenced this action by filing its complaint on February 11, 2004, alleging that Soto, while employed at Morgan Stanley, raised at least $50 million by telling investors he would invest their funds in low risk mortgage-backed securities issued by the Government National Mortgage Association (commonly-called Ginnie Maes), but instead diverted the investors' money to accounts in the names of false companies he controlled. The complaint further alleged that Soto used the funds for personal use and to engage in speculative and risky trading, including short sales. [SEC v. Carlos H. Soto, et al., Case No. 04-1105 (JP)] (LR-19702) SEC SETTLES FRAUD CHARGES AGAINST FORMER EXECUTIVE OF EMEX CORPORATION The Commission today announced that the Honorable Michael B. Mukasey of the U.S. District Court for the Southern District of New York has entered a final judgment against defendant Milton E. Stanson. During the relevant time, Stanson was a director, Vice President and Treasurer of Emex Corporation, which was a start-up energy technology and mineral exploration company. The judgment permanently enjoins Stanson from violating Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, and from aiding and abetting violations of Section 13(a) of the Exchange Act. In addition, Stanson was permanently barred from serving as an officer and director of any public company and ordered to pay disgorgement of $5,000, plus prejudgment interest, and a $95,000 civil penalty. The Commission's amended complaint alleges that Stanson and co- defendant Vincent P. Iannazzo violated various antifraud provisions of the federal securities laws. According to the amended complaint, the defendants devised and orchestrated a scheme to artificially inflate Emex's stock price by causing Emex to issue a series of false and misleading press releases and postings on Emex's website, as well as a false and misleading year 2000 Annual Report. Iannazzo and Stanson's illegal efforts were meant to deceive the investing public and others about the technology, financial prospects and value of Emex. Stanson consented to the final judgment without admitting or denying the allegations in the Commission's amended complaint. The litigation against Iannazzo is ongoing. On Nov. 19, 2004, in a separate administrative proceeding, the Commission revoked the registration of Emex's securities pursuant to Section 12(j) of the Exchange Act. [SEC v. Vincent P. Iannazzo and Milton E. Stanson, Civil Action No. 04 CIV 02989 (MBM) SDNY] (LR- 19703) INVESTMENT COMPANY ACT RELEASES VAN KAMPEN ASSET MANAGEMENT, ET AL. A notice has been issued giving interested persons until June 6, 2006, to request a hearing on an application filed by Van Kampen Asset Management, et al. for an order under Sections 6(c) and 23(c)(3) of the Investment Company Act exempting applicants from certain provisions of Rule 23c-3 under the Act. The order would permit certain registered closed-end investment companies to make repurchase offers on a monthly basis. (Rel. IC-27317 - May 12) J.P. MORGAN FLEMING SERIES TRUST AND J.P. MORGAN INVESTMENT MANAGEMENT INC. A notice has been issued giving interested persons until June 12, 2006, to request a hearing on an application filed by J.P. Morgan Fleming Series Trust and J.P. Morgan Investment Management Inc. for an order exempting applicants from Section 15(a) of the Investment Company Act and Rule 18f-2 under the Act. The order would permit the applicants to enter into and materially amend subadvisory agreements without shareholder approval and grant relief from certain disclosure requirements. (Rel. IC-27320 - May 15) WT MUTUAL FUND, ET AL. A notice has been issued giving interested persons until June 12, 2006, to request a hearing on an application filed by WT Mutual Fund, Rodney Square Management Corporation, and Roxbury Capital Management, LLC for an order granting an exemption from Section 15(a) of the Investment Company Act and Rule 18f-2 under the Act. The order would permit the applicants to enter into and materially amend subadvisory agreements without shareholder approval. (Rel. IC-27321 - May 15) BRIDGEWAY FUNDS, INC., ET AL. An order has been issued on an application filed by Bridgeway Funds, Inc., et al. under Section 6(c) of the Investment Company Act for an exemption from Sections 18(f) and 21(b) of the Act, under Section 12(d)(1)(J) of the Act for an exemption from Section 12(d)(1) of the Act, under Sections 6(c) and 17(b) of the Act for an exemption from Sections 17(a)(1) and 17(a)(3) of the Act, and under Section 17(d) of the Act and Rule 17d-1 under the Act to permit certain joint transactions. The order permits certain registered open-end management investment companies to participate in a joint lending and borrowing facility. (Rel. IC-27322 - May 16) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change (SR-NYSEArca-2006-14) filed by NYSE Arca, Inc. (NYSE Arca) to extend until June 5, 2007, NYSE Arca's pilot program for listing options on selected stocks trading below $20 at one-point intervals has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is in the Federal Register during the week of May 15. (Rel. 34-53807) A proposed rule change (SR-CBOE-2006-33) filed by the Chicago Board Options Exchange relating to accommodation liquidations (cabinet trades) has become immediately effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is in the Federal Register during the week of May 15. (Rel. 34-53808) A proposed rule change (SR-BSE-2006-13) filed by the Boston Stock Exchange relating to correction of erroneous cross references in the rules of the Boston Options Exchange Facility has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is in the Federal Register during the week of May 15. (Rel. 34-53809) 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 EQUITEX INC, 7315 E PEAKVIEW AVE, GREENWOOD EXECUTIVE PARK BLDG 8, ENGLEWOOD, CO, 80111, 3037968940 - 4,429,716 ($16,290,322.00) Equity, (File 333-134155 - May. 16) (BR. 07B) S-3 BLUE DOLPHIN ENERGY CO, 801 TRAVIS SUITE 2100, HOUSTON, TX, 77002-5729, 7132277660 - 1,694,327 ($9,539,061.01) Equity, (File 333-134156 - May. 16) (BR. 04C) S-3ASR RANGE RESOURCES CORP, 777 MAIN STREET, FT WORTH, TX, 76102, 817-870-2601 - 0 ($0.00) Debt, (File 333-134157 - May. 16) (BR. 04C) S-8 IMPERIAL TOBACCO GROUP PLC, PO BOX 244, SOUTHVILLE, BRISTOL UK, X0, BS99 7UJ, 441179636636 - 0 ($2,706,060.00) ADRs/ADSs, (File 333-134158 - May. 16) (BR. 04B) S-1 Fox Chase Bancorp Inc, 4390 DAVISVILLE ROAD, HATBORO, PA, 19040, 215-682-7400 - 0 ($65,308,350.00) Equity, (File 333-134160 - May. 16) (BR. 07) S-8 PETROQUEST ENERGY INC, 400 E KALISTE SALOOM RD SUITE 6000, LAFAYETTE, LA, 70508, 3372327028 - 2,814,169 ($33,460,469.41) Equity, (File 333-134161 - May. 16) (BR. 04A) S-8 GRACO INC, 88 11TH AVENUE NE, MINNEAPOLIS, MN, 55413-1894, 6126236000 - 4,000,000 ($191,960,000.00) Equity, (File 333-134162 - May. 16) (BR. 10B) S-3 MIDAMERICAN ENERGY CO, 666 GRAND AVE, P O BOX 657, DES MOINES, IA, 50306-9244, 5152424300 - 0 ($370,000,000.00) Non-Convertible Debt, (File 333-134163 - May. 16) (BR. 02B) S-8 ROCKFORD CORP, 546 SOUTH ROCKFORD DRIVE, TEMPE, AZ, 85281, 4809673565 - 500,000 ($1,697,500.00) Equity, (File 333-134164 - May. 16) (BR. 11C) S-8 UAL CORP /DE/, 1200 ALGONQUIN ROAD, ELK GROVE TOWNSHIP, IL, 60007, 8477004000 - 0 ($68,800.00) Equity, (File 333-134165 - May. 16) (BR. 05C) S-8 NANOGEN INC, 10398 PACIFIC CENTER COURT, SAN DIEGO, CA, 92121, 858 410 4600 - 0 ($1,118,298.50) Equity, (File 333-134166 - May. 16) (BR. 10B) S-8 BORGWARNER INC, 3850 HAMLIN RD., AUBURN HILLS, MI, 48326, 2487549200 - 2,300,000 ($148,143,000.00) Equity, (File 333-134167 - May. 16) (BR. 05A) S-3ASR INTERFACE INC, 2859 PACES FERRY RD, STE 2000, ATLANTA, GA, 30339, 7704376800 - 0 ($0.00) Equity, (File 333-134168 - May. 16) (BR. 02A) S-8 PNC FINANCIAL SERVICES GROUP INC, ONE PNC PLAZA, 249 FIFTH AVENUE, PITTSBURGH, PA, 15222, 412-762-2000 - 0 ($69,250,000.00) Equity, (File 333-134169 - May. 16) (BR. 07B) S-3ASR UNITED AUTO GROUP INC, 2555 TELEGRAPH RD, BLOOMFIELD HILLS, MI, 48302-0954, 248-648-2500 - 0 ($375,000,000.00) Debt Convertible into Equity, (File 333-134170 - May. 16) (BR. 02A) S-8 HealthMarkets, Inc., 9151 BOULEVARD 26, N RICHLAND HILLS, TX, 76180, 8172555200 - 2,339,341 ($86,555,617.00) Equity, (File 333-134171 - May. 16) (BR. 01C) S-3ASR COVANTA HOLDING CORP, 40 LANE ROAD, FAIRFIELD, NJ, 07004, 973-882-9000 - 0 ($0.00) Other, (File 333-134173 - May. 16) (BR. 02C) S-3ASR CVS CORP, ONE CVS DR., WOONSOCKET, RI, 02895-, 4017651500 - 0 ($0.00) Equity, (File 333-134174 - May. 16) (BR. 01C) SB-2 Lexington Energy Services Inc., SUITE 1209 - 207 WEST HASTINGS STREET, VANCOUVER, A1, V6B1H7, 6048994550 - 14,093,626 ($11,979,582.10) Equity, (File 333-134175 - May. 16) (BR. ) S-8 NEWELL RUBBERMAID INC, 29 E STEPHENSON ST, NEWELL CTR, FREEPORT, IL, 61032, 8152354171 - 17,436,840 ($477,246,310.80) Equity, (File 333-134176 - May. 16) (BR. 06B) S-8 NEWELL RUBBERMAID INC, 29 E STEPHENSON ST, NEWELL CTR, FREEPORT, IL, 61032, 8152354171 - 5,000,000 ($136,850,000.00) Equity, (File 333-134177 - May. 16) (BR. 06B) S-8 ACUSPHERE INC, 500 ARSENAL ST, WATERTOWN, MA, 02472, 6175778800 - 0 ($9,792,000.00) Equity, (File 333-134178 - May. 16) (BR. 01C) S-3ASR PEPSIAMERICAS INC/IL/, 4000 DAIN RAUSCHER PLAZA, 60 SOUTH SIXTH STREET, MINNEAPOLIS, MN, 55402, 612-661-4000 - 0 ($0.00) Debt, (File 333-134179 - May. 16) (BR. 02B) S-8 MIDWEST BANC HOLDINGS INC, 501 W NORTH AVE, MELROSE PARK, IL, 60160, 7088651053 - 0 ($32,277,000.00) Equity, (File 333-134180 - May. 16) (BR. 07A) S-3 IMPAC SECURED ASSETS CORP, 1401 DOVE STREET, SUITE 200, NEWPORT BEACH, CA, 92660, 949-475-3700 - 0 ($1,000,000.00) Asset-Backed Securities, (File 333-134181 - May. 16) (BR. 05D) S-1 NEW CENTURY BANCORP INC, 0 ($23,287,500.00) Equity, (File 333-134182 - May. 16) (BR. 07A) F-3ASR TIM PARTICIPACOES SA, AV. DAS AM?RICAS, 3434, BLOCO 1, 7? ANDAR - PARTE, RIO DE JANEIRO - RJ, D5, 22640-102, 551181130582 - 0 ($0.00) Equity, (File 333-134183 - May. 16) (BR. 11A) S-1 dELiAs, Inc., 435 HUDSON STREET, NEW YORK CITY, NY, 10014, (212) 807-9060 - 0 ($41,745,498.26) Equity, (File 333-134184 - May. 16) (BR. 02) SB-2 VIRAL GENETICS INC /DE/, 1321 MOUNTAIN VIEW CIRCLE, AZUSA, CA, 91702, 626-334-5310 - 20,081,090 ($11,609,995.80) Equity, (File 333-134185 - May. 16) (BR. 01C) 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 ------------------------------------------------------------------------------------------------------- 1 800 CONTACTS INC DE 1.01,9.01 05/16/06 ACCELR8 TECHNOLOGY CORP CO 5.02 05/09/06 ACCENTIA BIOPHARMACEUTICALS INC 7.01,9.01 05/16/06 ACNB CORP PA 7.01,9.01 05/16/06 Advanced BioEnergy, LLC DE 1.01,9.01 05/11/06 ADVENTRX PHARMACEUTICALS INC DE 2.02,9.01 05/10/06 ADVOCAT INC DE 2.01,9.01 05/15/06 AeroGrow International, Inc. NV 1.01,2.01,3.02,3.03,5.01, 02/24/06 AMEND 5.02,5.06,8.01,9.01 AHERN RENTALS INC 8.01 05/11/06 AKSYS LTD DE 1.02,3.02,3.03,9.01 05/16/06 ALASKA AIR GROUP INC DE 8.01 05/16/06 ALASKA AIRLINES INC AK 8.01 05/16/06 ALBANY INTERNATIONAL CORP /DE/ DE 1.01,9.01 05/12/06 ALLEGHENY BANCSHARES INC WV 4.01 05/11/06 ALLIANCE RESOURCE PARTNERS LP DE 1.01,1.02,2.03,9.01 04/24/06 ALLIANCE RESOURCE PARTNERS LP DE 1.01,8.01 05/11/06 ALLIANT ENERGY CORP WI 1.01,9.01 05/12/06 ALLIED WASTE INDUSTRIES INC DE 8.01 05/15/06 ALLIED WASTE INDUSTRIES INC DE 7.01 05/16/06 ALLION HEALTHCARE INC DE 8.01,9.01 05/12/06 ALLOS THERAPEUTICS INC DE 1.01,5.03,9.01 05/10/06 ALTEON INC /DE DE 8.01,9.01 05/15/06 ALTEON INC /DE DE 2.02,5.02,9.01 05/15/06 AMERICAN ACCESS TECHNOLOGIES INC FL 2.02,9.01 05/12/06 AMERICAN BANK INC PA 4.01 05/01/06 AMEND American Caresource Holdings, Inc. DE 2.02,9.01 05/15/06 AMERICAN ELECTRIC POWER CO INC NY 7.01 05/16/06 AMERICAN EXPRESS CO NY 7.01 05/16/06 AMERICAN NATIONAL BANKSHARES INC VA 8.01,9.01 05/16/06 AMERICAN REALTY INVESTORS INC NV 2.02,9.01 03/31/06 American Telecom Services Inc 8.01,9.01 05/16/06 American Telecom Services Inc 5.02 05/10/06 AMERICAN WAGERING INC NV 9.01 05/16/06 AMEND AMERICAS CARMART INC TX 1.01 05/10/06 AMERIPRISE FINANCIAL INC DE 8.01 05/15/06 AMERISOURCEBERGEN CORP DE 1.01,5.02,9.01 05/10/06 AMERITRANS CAPITAL CORP DE 2.02 03/31/06 Ames True Temper, Inc. DE 2.02,9.01 05/16/06 AMGEN INC DE 1.01,9.01 05/10/06 ANADARKO PETROLEUM CORP DE 1.01 05/10/06 ANALYTICAL SURVEYS INC CO 2.02 05/16/06 ANNTAYLOR STORES CORP DE 1.01,9.01 05/11/06 APPLEBEES INTERNATIONAL INC DE 1.01,8.01,9.01 05/11/06 APPLIED DNA SCIENCES INC NV 4.02 05/16/06 APPLIED INNOVATION INC DE 1.01,9.01 05/11/06 APPLIED MATERIALS INC /DE DC 2.02,9.01 05/16/06 ARBINET THEXCHANGE INC DE 8.01,9.01 05/16/06 ARCH CAPITAL GROUP LTD. 7.01,9.01 05/15/06 ARK RESTAURANTS CORP NY 2.02 05/16/06 ARQULE INC DE 5.02 05/12/06 ASCENDANT SOLUTIONS INC DE 1.01 05/11/06 ASG Consolidated LLC DE 2.02,9.01 05/15/06 ASHLAND INC. KY 5.03,8.01,9.01 05/16/06 ASTRO MED INC /NEW/ RI 2.02,9.01 05/16/06 ATMOSPHERIC GLOW TECHNOLOGIES INC DE 5.02 05/11/06 AUDIOVOX CORP DE 8.01 05/11/06 AUTOBYTEL INC DE 2.02,9.01 05/10/06 AVATECH SOLUTIONS INC DE 2.02,9.01 05/16/06 Banc of America Funding 2006-D Trust DE 8.01,9.01 04/28/06 BANK HOLDINGS NV 2.02 05/15/06 BEACON ROOFING SUPPLY INC 8.01,9.01 05/12/06 Bear Stearns ALT-A Trust 2006-3 DE 8.01,9.01 04/28/06 BERKSHIRE BANCORP INC /DE/ DE 5.02 05/10/06 BioMed Realty Trust Inc MD 8.01,9.01 05/10/06 BIOSPHERE MEDICAL INC DE 1.01,9.01 05/10/06 BJS WHOLESALE CLUB INC DE 2.02,9.01 05/16/06 BlueLinx Holdings Inc. DE 7.01,9.01 05/16/06 BOMBAY COMPANY INC DE 5.02 05/16/06 BROOKS AUTOMATION INC DE 1.01 05/10/06 BUSINESS OBJECTS S.A. 5.03,9.01 05/12/06 CADENCE DESIGN SYSTEMS INC DE 1.01,9.01 05/10/06 Calpine Generating Company, LLC DE 2.06 05/15/06 CANO PETROLEUM, INC 2.02,7.01,9.01 05/15/06 CAPITAL ONE FINANCIAL CORP DE 8.01,9.01 05/16/06 CARBO CERAMICS INC DE 1.01,5.02,7.01,9.01 05/10/06 CARNIVAL CORP DE 2.02,9.01 05/16/06 CASCADE BANCORP OR 7.01,9.01 05/10/06 CASH SYSTEMS INC DE 9.01 02/28/06 AMEND CATERPILLAR INC DE 7.01,8.01 05/16/06 CATHAY GENERAL BANCORP DE 8.01 05/16/06 CENTEX CORP NV 1.01,9.01 05/10/06 Centex Home Equity Loan Trust 2006-A DE 8.01,9.01 05/16/06 CENTRAL EUROPEAN DISTRIBUTION CORP DE 7.01,9.01 05/16/06 CENTRAL GARDEN & PET CO DE 9.01 02/28/06 AMEND CENUCO INC DE 7.01,9.01 05/12/06 CH2M HILL COMPANIES LTD OR 5.02 05/11/06 CHANNELL COMMERCIAL CORP DE 2.02 05/15/06 CHASE BANK USA, NATIONAL ASSOCIATION DE 8.01,9.01 05/15/06 CHEMBIO DIAGNOSTICS, INC. NV 2.02,7.01,9.01 05/09/06 CHEMED CORP DE 1.01,8.01,9.01 05/15/06 CHEMICAL FINANCIAL CORP MI 4.01,9.01 05/11/06 CHICOS FAS INC FL 8.01,9.01 05/16/06 CHINA DIRECT TRADING CORP FL 2.02,7.01,9.01 05/15/06 CHINA EXPERT TECHNOLOGY, INC. NV 2.02,9.01 05/15/06 China Industrial Waste Management Inc NV 3.02,5.03,9.01 05/15/06 CHURCHILL DOWNS INC KY 7.01,9.01 05/10/06 CIRRUS LOGIC INC DE 1.01 05/10/06 CIRTRAN CORP NV 5.02,9.01 05/10/06 CITADEL BROADCASTING CORP DE 1.01,5.02,9.01 05/15/06 CITIZENS HOLDING CO /MS/ MS 7.01,9.01 05/16/06 CLX INVESTMENT COMPANY, INC. CO 5.02 05/15/06 CNB FINANCIAL CORP/PA PA 8.01,9.01 05/16/06 COLONIAL COMMERCIAL CORP NY 5.02,9.01 05/11/06 COLONIAL COMMERCIAL CORP NY 2.02,9.01 05/15/06 COMDISCO HOLDING CO INC DE 2.02,9.01 05/15/06 COMERICA INC /NEW/ DE 7.01,9.01 05/16/06 Command Center, Inc. WA 1.01,2.01,3.02,7.01,9.01 05/12/06 COMMUNICATIONS SYSTEMS INC MN 2.02,9.01 05/16/06 COMMUNITY BANCSHARES INC /DE/ DE 4.02 05/11/06 COMPREHENSIVE HEALTHCARE SOLUTIONS IN DE 5.02 05/10/06 COMTEX NEWS NETWORK INC DE 5.01,9.01 05/16/06 COMTEX NEWS NETWORK INC DE 2.02,9.01 03/31/06 CONMED CORP NY 7.01 05/15/06 CONTINENTAL MATERIALS CORP DE 2.02,9.01 05/16/06 CORGENIX MEDICAL CORP/CO NV 2.02,9.01 05/16/06 CORPORATE BOND BACKED CERT TR SER 199 DE 8.01,9.01 05/15/06 COUNTRYWIDE FINANCIAL CORP DE 8.01,9.01 05/16/06 COUNTRYWIDE FINANCIAL CORP DE 1.01,1.02,9.01 05/10/06 COVALENT GROUP INC NV 2.02,9.01 05/15/06 COVANCE INC DE 1.01,9.01 05/10/06 CPI INTERNATIONAL, INC. DE 2.02,9.01 05/15/06 CRANE CO /DE/ DE 8.01,9.01 05/15/06 CRIMSON EXPLORATION INC. TX 2.02,9.01 05/16/06 CROWN MEDIA HOLDINGS INC DE 5.02 05/11/06 Crusade Global Trust No. 2 of 2005 8.01,9.01 05/15/06 CUISINE SOLUTIONS INC DE 2.02,9.01 05/12/06 CVF TECHNOLOGIES CORP NV 2.02,9.01 05/15/06 Cyclacel Pharmaceuticals, Inc. DE 8.01,9.01 05/16/06 DATA SYSTEMS & SOFTWARE INC DE 2.02,9.01 05/16/06 DAVITA INC DE 8.01,9.01 05/15/06 DEERE & CO DE 2.02,7.01,8.01,9.01 05/16/06 DEERE JOHN CAPITAL CORP DE 2.02,7.01,8.01,9.01 05/16/06 DELTA & PINE LAND CO DE 1.01,3.03,9.01 05/15/06 Diabetic Treatment Centers of America DE 1.01,9.01 05/16/06 DIAMOND HILL INVESTMENT GROUP INC OH 1.01,7.01,9.01 05/11/06 DICKS SPORTING GOODS INC DE 2.02,9.01 05/16/06 DIGITAL FUSION INC/NJ/ DE 1.01,2.02,2.03,9.01 05/10/06 DIGITAL POWER CORP CA 2.02,9.01 03/31/06 DIVIDEND CAPITAL TRUST INC MD 1.01 05/10/06 DOANE PET CARE CO DE 2.02,7.01,9.01 05/12/06 DOLLAR THRIFTY AUTOMOTIVE GROUP INC DE 4.01,9.01 05/10/06 Douglas Lake Minerals Inc. 2.01 04/26/06 AMEND Dragon Gold Resources, Inc. NV 1.02,9.01 05/05/06 Dresser-Rand Group Inc. DE 2.02,9.01 05/15/06 DRUGMAX INC NV 2.02,9.01 05/15/06 DST Media, Inc DE 4.01,8.01 03/26/06 AMEND DTE ENERGY CO MI 7.01,8.01,9.01 05/15/06 Duke Energy CORP DE 8.01,9.01 05/16/06 Duke Energy CORP DE 1.01,3.02,8.01,9.01 05/10/06 DUSA PHARMACEUTICALS INC NJ 8.01,9.01 05/15/06 DYAX CORP DE 7.01,8.01,9.01 05/15/06 DYNEGY INC /IL/ IL 1.01,3.03,9.01 05/16/06 DYNEGY INC /IL/ IL 7.01,9.01 05/15/06 EAST PENN FINANCIAL CORP 7.01,9.01 05/11/06 EDIETS COM INC DE 1.01,2.02,3.02,5.02,9.01 05/15/06 eGENE, INC. 7.01,9.01 05/15/06 EL PASO CORP/DE DE 7.01,8.01,9.01 05/16/06 EL PASO EXPLORATION & PRODUCTION CO DE 7.01,8.01,9.01 05/16/06 ELECTRIC CITY CORP DE 2.02,9.01 05/15/06 ELECTRIC NETWORK COM INC 8.01,9.01 05/15/06 ELOYALTY CORP DE 4.01,9.01 05/04/06 AMEND EMISPHERE TECHNOLOGIES INC DE 8.01,9.01 05/16/06 EMPIRE RESOURCES INC /NEW/ DE 2.02,9.01 05/15/06 Emrise CORP DE 3.01,9.01 05/15/06 ENXNET INC OK 7.01,9.01 05/16/06 ENZON PHARMACEUTICALS INC DE 8.01,9.01 05/16/06 EOG RESOURCES INC DE 7.01 05/15/06 EP MEDSYSTEMS INC NJ 2.02,9.01 05/15/06 Epic Bancorp 5.02,9.01 05/16/06 EQUITEX INC DE 1.01,3.02,9.01 05/10/06 EXCO RESOURCES INC TX 2.02,8.01,9.01 05/15/06 EXPLORATION CO OF DELAWARE INC DE 7.01,9.01 05/15/06 EXTREME NETWORKS INC DE 5.02,9.01 05/12/06 FASTFUNDS FINANCIAL CORP NV 1.01,3.02 05/10/06 Federal Home Loan Bank of Boston X1 2.03 05/10/06 Federal Home Loan Bank of Chicago X1 2.03 05/10/06 Federal Home Loan Bank of Dallas 2.03 05/10/06 Federal Home Loan Bank of New York X1 2.03,9.01 05/10/06 Federal Home Loan Bank of San Francis X1 2.03 05/11/06 FEDERAL NATIONAL MORTGAGE ASSOCIATION 8.01,9.01 05/15/06 FEI CO OR 8.01,9.01 05/15/06 FFMLT 2006-FF6 DE 8.01,9.01 05/16/06 FIRST ACCEPTANCE CORP /DE/ DE 1.01 05/10/06 FIRST KEYSTONE FINANCIAL INC 2.02,9.01 05/15/06 FIRSTCITY FINANCIAL CORP DE 1.01 05/11/06 FIRSTENERGY CORP OH 5.02 05/16/06 FLUSHING FINANCIAL CORP DE 4.01,9.01 05/10/06 FMC CORP DE 7.01,9.01 05/16/06 FOLDERA, INC 5.03,9.01 05/10/06 Fortunet, Inc. NV 2.02,7.01,8.01,9.01 05/15/06 FOSSIL INC DE 2.02,9.01 05/16/06 Fremont Home Loan Trust 2006-2 DE 2.01,9.01 05/15/06 FREZER, INC. NV 1.01 05/15/06 FRIENDLY ICE CREAM CORP MA 1.01 05/10/06 G REIT INC MD 1.01 05/11/06 Gales Industries Inc DE 7.01 05/15/06 GENELABS TECHNOLOGIES INC /CA CA 2.02,9.01 05/15/06 GENERAL METALS CORP DE 4.01,9.01 05/15/06 GENERAL MOTORS ACCEPTANCE CORP DE 7.01,9.01 05/16/06 GENESIS HEALTHCARE CORP PA 3.01,4.02,7.01,8.01,9.01 05/15/06 GENTIVA HEALTH SERVICES INC DE 2.01,9.01 02/28/06 AMEND GLOBAL AIRCRAFT SOLUTIONS, INC. AZ 2.02,9.01 05/16/06 GLOBAL AIRCRAFT SOLUTIONS, INC. AZ 2.02,7.01,9.01 04/25/06 AMEND GLOBAL CASINOS INC UT 5.03,9.01 01/11/06 GlobalOptions Group, Inc. NV 2.01,9.01 05/12/06 GlobalOptions Group, Inc. NV 1.01,2.01,2.03,9.01 05/12/06 GOLDLEAF FINANCIAL SOLUTIONS INC. TN 1.01,2.02,2.03,9.01 05/12/06 GRANT PARK FUTURES FUND LIMITED PARTN IL 7.01 05/12/06 GRIFFIN LAND & NURSERIES INC DE 7.01 05/16/06 GSAMP Trust 2006-NC1 DE 8.01,9.01 02/28/06 AMEND GTX INC /DE/ DE 8.01,9.01 05/15/06 GULFPORT ENERGY CORP DE 2.02,7.01,9.01 05/15/06 HAIGHTS CROSS COMMUNICATIONS INC DE 7.01,9.01 05/16/06 HALLWOOD GROUP INC DE 2.02,9.01 05/15/06 HANOVER DIRECT INC DE 2.02,9.01 05/16/06 HARTMAN COMMERCIAL PROPERTIES REIT TX 2.02,9.01 05/16/06 Hawaiian Telcom Communications, Inc. DE 2.02,9.01 05/15/06 HAYNES INTERNATIONAL INC DE 2.02,7.01,9.01 05/15/06 HealthMarkets, Inc. DE 1.01,9.01 05/11/06 HEALTHTRONICS, INC. GA 2.02,9.01 03/31/06 HEALTHWAYS, INC DE 1.01,5.02,9.01 05/16/06 HEARTLAND FINANCIAL USA INC DE 8.01,9.01 05/16/06 HEARUSA INC DE 2.02,9.01 05/15/06 HERITAGE BANKSHARES INC /VA VA 2.02,7.01,9.01 05/15/06 HERITAGE ORGANIZATION INC CO 4.01,8.01,9.01 03/01/06 HEWLETT PACKARD CO DE 2.02,9.01 05/16/06 HILFIGER TOMMY CORP 3.03,5.02,9.01 05/15/06 HOME DEPOT INC DE 2.02,9.01 05/16/06 HOME EQUITY ASSET TRUST 2006-4 DE 8.01,9.01 05/16/06 Home Equity Mortgage Trust 2006-2 DE 8.01,9.01 04/28/06 House of Taylor Jewelry, Inc. NV 3.02,8.01,9.01 05/12/06 HUBBELL INC CT 8.01 05/16/06 Hughes Communications, Inc. DE 2.02,7.01,9.01 05/15/06 IA GLOBAL INC DE 2.02,9.01 05/16/06 IDT CORP DE 8.01,9.01 05/16/06 IMPERIAL INDUSTRIES INC DE 2.02,7.01,9.01 05/15/06 IMPSAT FIBER NETWORKS INC DE 2.02,9.01 05/15/06 Industrial Enterprises of America, In NV 1.01,2.01,7.01 05/12/06 INFORMATION ANALYSIS INC VA 2.02,9.01 05/11/06 INFORMATION RESOURCES LITIG CONTINGEN 8.01,9.01 05/16/06 INSTEEL INDUSTRIES INC NC 8.01,9.01 05/15/06 INTEGRATED ELECTRICAL SERVICES INC DE 2.02,7.01,9.01 05/10/06 INTERNATIONAL BANCSHARES CORP TX 1.01 05/16/06 JACK IN THE BOX INC /NEW/ DE 2.02,9.01 05/16/06 JAVELIN PHARMACEUTICALS, INC DE 2.02,9.01 05/15/06 JDS UNIPHASE CORP /CA/ DE 7.01,9.01 05/16/06 JMG Exploration, Inc. NV 7.01 05/16/06 JO-ANN STORES INC OH 2.02,9.01 05/15/06 Kearny Financial Corp. X1 4.02 05/16/06 KIMCO REALTY CORP MD 7.01,9.01 05/16/06 KINDER MORGAN ENERGY PARTNERS L P DE 7.01 05/16/06 KINDER MORGAN INC KS 7.01 05/16/06 KINDER MORGAN MANAGEMENT LLC DE 7.01 05/16/06 KOSAN BIOSCIENCES INC CA 8.01 05/15/06 KRISPY KREME DOUGHNUTS INC NC 8.01,9.01 05/15/06 LABARGE INC DE 7.01,9.01 05/16/06 LABORATORY CORP OF AMERICA HOLDINGS DE 7.01 05/16/06 LASERCARD CORP DE 2.02,9.01 05/16/06 LEAR CORP DE 8.01,9.01 05/16/06 LEGGETT & PLATT INC MO 1.01,9.01 05/10/06 LENNOX INTERNATIONAL INC DE 8.01 05/15/06 LEUCADIA NATIONAL CORP NY 8.01,9.01 05/16/06 Liberty Global, Inc. DE 8.01 05/16/06 LIFELINE THERAPEUTICS, INC. CO 7.01,9.01 05/15/06 LIFELINE THERAPEUTICS, INC. CO 2.02,7.01,9.01 05/15/06 LIFESTREAM TECHNOLOGIES INC NV 1.01,9.01 04/24/06 LINCARE HOLDINGS INC DE 8.01,9.01 05/15/06 LIVEPERSON INC DE 8.01 05/11/06 LODGENET ENTERTAINMENT CORP DE 1.01,9.01 05/10/06 LOEWS CORP DE 1.01,9.01 05/16/06 LONGVIEW FIBRE CO WA 7.01,9.01 05/15/06 LTX CORP MA 2.02,9.01 05/16/06 MACC PRIVATE EQUITIES INC DE 8.01,9.01 05/15/06 Macquarie Infrastructure CO Trust DE 2.01,9.01 05/01/06 AMEND MAJESTIC STAR CASINO LLC IN 1.01,5.02,9.01 05/15/06 MARKETING WORLDWIDE CORP DE 4.02 05/05/06 MARSHALL EDWARDS INC DE 1.01,9.01 05/12/06 MATERIAL SCIENCES CORP DE 8.01,9.01 05/15/06 MATHSTAR INC MN 7.01,9.01 05/16/06 MBNA AMERICA BANK NATIONAL ASSOCIATIO DE 6.02,9.01 05/10/06 MEADOWBROOK INSURANCE GROUP INC MI 1.01,9.01 05/11/06 MEDIALINK WORLDWIDE INC DE 2.02,9.01 05/16/06 MEDICAL NUTRITION USA INC NJ 7.01,9.01 05/15/06 MEDICAL NUTRITION USA INC NJ 8.01,9.01 05/15/06 MEREDITH CORP IA 8.01,9.01 05/10/06 MERGE TECHNOLOGIES INC WI 1.01,5.02,8.01,9.01 05/12/06 MERIX CORP OR 1.01,1.02,2.03,3.02,8.01,9.01 05/10/06 MERRILL LYNCH & CO INC DE 8.01,9.01 05/16/06 MERRILL LYNCH DEPOSITOR INC PREFERRED NY 8.01,9.01 05/01/06 MERRIMAC INDUSTRIES INC DE 2.02,9.01 05/16/06 MIDAMERICAN ENERGY CO IA 8.01,9.01 05/16/06 MIDDLEBY CORP DE 7.01,9.01 05/15/06 MIDNIGHT HOLDINGS GROUP INC DE 1.01,2.03,3.02 05/08/06 MOLECULAR DIAGNOSTICS INC DE 4.01,9.01 05/10/06 MORTON INDUSTRIAL GROUP INC GA 2.02,8.01,9.01 05/16/06 MOVENTIS CAPITAL, INC. DE 1.01,2.03,3.02,3.03,7.01,9.01 05/10/06 MPW INDUSTRIAL SERVICES GROUP INC OH 2.02,9.01 05/15/06 MYOGEN INC DE 7.01,9.01 05/16/06 NASDAQ STOCK MARKET INC DE 1.01,2.03 05/10/06 NATIONAL FUEL GAS CO NJ 1.01,9.01 05/10/06 NATIONAL RETAIL PROPERTIES, INC. MD 1.01,5.02 05/10/06 NATIONSRENT COMPANIES INC DE 2.02,9.01 05/15/06 NBTY INC DE 7.01,9.01 05/15/06 NCO GROUP INC PA 7.01,9.01 05/15/06 NCT GROUP INC DE 1.01,2.03,3.02 05/10/06 NEOMAGIC CORP DE 1.01 05/10/06 NEOWARE INC DE 8.01 05/05/06 NET PERCEPTIONS INC DE 2.02,9.01 05/15/06 NETWORK 1 SECURITY SOLUTIONS INC DE 2.02,9.01 05/15/06 NEUROCRINE BIOSCIENCES INC CA 8.01,9.01 05/16/06 NEW MEDIUM ENTERPRISES INC NV 1.01 05/16/06 NEWS CORP 8.01,9.01 05/16/06 NIKE INC OR 8.01,9.01 05/16/06 NISOURCE INC/DE DE 5.02,5.03,9.01 05/10/06 NORTEL NETWORKS CORP 2.02,8.01,9.01 05/16/06 NORTEL NETWORKS LTD 2.02,8.01,9.01 05/16/06 NOTIFY TECHNOLOGY CORP CA 2.02,9.01 05/16/06 Novelis Inc. A6 1.01,9.01 05/10/06 NS8 CORP DE 4.02 05/15/06 NT HOLDING CORP. DE 1.01,9.01 05/10/06 NTELOS HOLDINGS CORP 7.01,9.01 05/16/06 NxStage Medical, Inc. DE 1.01,5.02,9.01 05/10/06 O2DIESEL CORP 2.02,9.01 03/31/06 ONEOK INC /NEW/ OK 8.01,9.01 05/16/06 ORMAT TECHNOLOGIES, INC. DE 1.01,8.01,9.01 05/16/06 OVERSEAS SHIPHOLDING GROUP INC DE 1.01,9.01 05/10/06 PACKETEER INC DE 2.01,9.01 05/16/06 PAINCARE HOLDINGS INC CT 3.01,9.01 05/16/06 PAXAR CORP NY 1.01,9.01 05/04/06 PENTON MEDIA INC DE 7.01,9.01 05/16/06 PEOPLES BANCORP INC OH 1.01 05/16/06 PETMED EXPRESS INC FL 2.02,9.01 05/08/06 PHOTONIC PRODUCTS GROUP INC NJ 5.02 05/16/06 PIONEER NATURAL RESOURCES CO DE 7.01,9.01 05/16/06 PLIANT CORP UT 7.01,9.01 05/16/06 PLM EQUIPMENT GROWTH & INCOME FUND VI CA 8.01 05/16/06 PLM EQUIPMENT GROWTH FUND VI CA 8.01 05/16/06 PORTA SYSTEMS CORP DE 1.01 05/10/06 PPL ENERGY SUPPLY LLC 8.01,9.01 05/15/06 PREMIER FINANCIAL BANCORP INC KY 8.01,9.01 05/09/06 PRG SCHULTZ INTERNATIONAL INC GA 4.02 05/15/06 PROCENTURY CORP 1.01,7.01,9.01 05/15/06 Propex Fabrics Inc. DE 2.02,9.01 05/15/06 PS BUSINESS PARKS INC/CA CA 4.01 05/15/06 PULTE HOMES INC/MI/ MI 8.01,9.01 05/10/06 PURE CYCLE CORP DE 1.01,2.03,9.01 05/10/06 QUADRAMED CORP DE 2.02,8.01,9.01 05/10/06 QUANTA SERVICES INC DE 8.01,9.01 05/16/06 RAINMAKER SYSTEMS INC CA 5.02,9.01 05/12/06 RAINMAKER SYSTEMS INC CA 1.01,2.01,3.02,9.01 05/12/06 RAM Holdings Ltd. D0 2.02,9.01 05/16/06 RAMBUS INC DE 1.01,9.01 05/10/06 RANGE RESOURCES CORP DE 1.01,8.01,9.01 05/10/06 RANGE RESOURCES CORP DE 1.01,8.01,9.01 05/10/06 AMEND RAPTOR NETWORKS TECHNOLOGY INC 2.03 05/09/06 READING INTERNATIONAL INC NV 2.02,9.01 05/10/06 Red Mile Entertainment Inc 1.01,2.01,5.03,5.06,9.01 05/10/06 AMEND REDENVELOPE INC DE 2.02,5.02,9.01 05/16/06 REDWOOD TRUST INC MD 1.01,5.02,9.01 05/11/06 REGAL ENTERTAINMENT GROUP DE 5.02 05/10/06 REGIONS FINANCIAL CORP DE 7.01,9.01 05/16/06 REIT AMERICAS, INC. MD 1.01,9.01 05/10/06 RESIDENTIAL CAPITAL CORP DE 7.01 05/16/06 RESPIRONICS INC DE 7.01 05/15/06 RG America, Inc. NV 2.02,7.01,9.01 05/16/06 Rosetta Resources Inc. DE 2.02,9.01 05/15/06 RSA SECURITY INC/DE/ DE 1.01 05/12/06 SABRE HOLDINGS CORP DE 5.02,7.01,9.01 05/16/06 SACO I Trust 2006-5 DE 9.01 04/28/06 SAKS INC TN 2.02,9.01 05/16/06 SAMSONITE CORP/FL DE 2.02,9.01 05/16/06 SAMSONITE CORP/FL DE 4.02 05/03/06 AMEND SAN HOLDINGS INC CO 2.02,9.01 05/15/06 SANTANDER BANCORP 9.01 02/28/06 AMEND SAVVIS, Inc. DE 1.01,8.01,9.01 05/10/06 Saxon Asset Securities Trust 2006-1 VA 8.01 05/02/06 SCANSOURCE INC SC 8.01,9.01 05/15/06 SCHICK TECHNOLOGIES INC DE 1.01,8.01,9.01 05/16/06 SCIENTIFIC TECHNOLOGIES INC OR 2.02,9.01 05/12/06 SCM MICROSYSTEMS INC DE 2.02,9.01 05/16/06 SCRIPPS E W CO /DE OH 1.01,8.01,9.01 05/10/06 SELECT COMFORT CORP 5.03,9.01 05/15/06 SELECT MEDICAL CORP DE 2.02 05/15/06 SENETEK PLC /ENG/ 2.02,9.01 05/16/06 SENETEK PLC /ENG/ 5.02,7.01,9.01 05/11/06 SENTICORE INC DE 1.01 05/12/06 SEQUA CORP /DE/ DE 4.01,9.01 05/16/06 SEQUIAM CORP CA 7.01,9.01 05/16/06 SIMTEK CORP CO 7.01,9.01 05/16/06 SIRVA INC DE 2.02,4.02,7.01,9.01 05/15/06 SIRVA INC DE 7.01,9.01 05/15/06 SKYE INTERNATIONAL, INC NV 3.01,5.02,8.01,9.01 04/21/06 SKYWORKS SOLUTIONS INC DE 5.02,9.01 05/11/06 SLS INTERNATIONAL INC DE 1.01,9.01 05/12/06 SmartPros Ltd. DE 2.02,9.01 05/12/06 SNAP ON INC DE 1.01 05/10/06 Solo Cup CO DE 2.02,9.01 05/16/06 Somaxon Pharmaceuticals, Inc. DE 1.01,9.01 05/15/06 SONOCO PRODUCTS CO SC 1.01 05/11/06 SONOMAWEST HOLDINGS INC DE 1.01,9.01 05/10/06 SOUTHCREST FINANCIAL GROUP INC GA 2.02,9.01 05/12/06 SOUTHERN UNION CO DE 7.01,9.01 05/16/06 SOVEREIGN BANCORP INC PA 7.01 04/30/06 SPACEHAB INC \WA\ WA 1.01,5.02,8.01,9.01 05/16/06 SPARTAN STORES INC MI 1.01,9.01 05/10/06 SPARTAN STORES INC MI 4.01,9.01 05/16/06 SPEEDUS CORP DE 8.01,9.01 05/11/06 ST JUDE MEDICAL INC MN 1.01,9.01 05/10/06 STAPLES INC DE 2.02 05/16/06 STERLING CONSTRUCTION CO INC DE 1.01,2.02,9.01 05/10/06 STIFEL FINANCIAL CORP DE 5.02 05/09/06 STONEMOR PARTNERS LP DE 2.02,9.01 05/15/06 Structured Asset Mortgage Investments DE 9.01 04/28/06 AMEND SUN HEALTHCARE GROUP INC DE 7.01 05/03/06 SUN HYDRAULICS CORP FL 2.02,9.01 05/10/06 SUNTRUST BANKS INC GA 2.02,7.01,9.01 05/16/06 SYSTEMS EVOLUTION INC ID 4.02,8.01 04/20/06 AMEND TAPESTRY PHARMACEUTICALS, INC DE 7.01,9.01 05/16/06 TARRANT APPAREL GROUP CA 2.02,7.01,9.01 05/15/06 TASER INTERNATIONAL INC 4.02 05/11/06 TD AMERITRADE HOLDING CORP DE 1.01,5.02,9.01 05/10/06 TECHNOLOGY RESEARCH CORP FL 8.01,9.01 05/11/06 THINK PARTNERSHIP INC NV 7.01,9.01 05/15/06 THORATEC CORP CA 1.01,9.01 05/12/06 TJX COMPANIES INC /DE/ DE 2.02,9.01 05/16/06 TMSF HOLDINGS INC UT 1.01,5.02 05/15/06 TOFUTTI BRANDS INC DE 2.02,9.01 05/16/06 TORRENT ENERGY CORP CO 3.02 05/11/06 TORRENT ENERGY CORP CO 7.01,9.01 05/15/06 TOYOTA MOTOR CREDIT CORP CA 8.01,9.01 05/11/06 TRANS LUX CORP DE 8.01,9.01 05/15/06 TRANSACTION SYSTEMS ARCHITECTS INC DE 1.01,9.01 05/11/06 TRI-S SECURITY CORP GA 2.02,9.01 05/16/06 TRIMERIS INC DE 2.02,9.01 05/10/06 Triple Crown Media, Inc. 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