SEC NEWS DIGEST Issue 2006-98 May 22, 2006 ENFORCEMENT PROCEEDINGS ASSOCIATION WITH ANY BROKER, DEALER, OR INVESTMENT ADVISER On May 19, the Commission ordered Paul F. Coughlin to be barred from associating with any broker, dealer, or investment adviser. Coughlin, age 34, was employed from December 1993 through Dec. 9, 2005, by Merrill Lynch, Pierce, Fenner & Smith, Inc. (Merrill Lynch), a broker-dealer registered with the Commission pursuant to Section 15(b) of the Exchange Act and an investment adviser registered with the Commission pursuant to Section 203(c) of the Advisers Act, as a sales assistant and later as a registered representative in New York City. In connection with his employment, Coughlin held Series 7, Series 63, and Series 65 licenses. On March 7, 2006, Coughlin pleaded guilty to conspiracy to commit securities fraud in violation of 18 U.S.C. § 371, a felony. United States v. Coughlin, Cr. No. 06-0120 (ILG), United States District Court for the Eastern District of New York. The count of the criminal information to which Coughlin pleaded guilty alleged, inter alia, the following: Between October 2003 and approximately February 2004, while employed by Merrill Lynch as a registered representative, Coughlin conspired to carry out a fraudulent scheme whereby Coughlin furnished day traders at A.B. Watley, Inc. with material, non-public information concerning large customer orders to purchase and sell securities, which had been broadcast over Merrill Lynch's squawk box, a loudspeaker connected to an intercom system that is used to broadcast market-related information to other employees within that firm. Coughlin furnished such information in violation of a fiduciary duty and other duties of trust of and confidence that Coughlin owed to Merrill Lynch and its customers. Additionally, Coughlin furnished the information so that the Watley day traders could execute trades in the same securities, in anticipation of the movement in price that the larger traders were likely to cause. Finally, Coughlin profited from the fraudulent scheme by accepting bribes from one of the Watley day traders. Based upon Coughlin's criminal conviction, the Commission instituted, and simultaneously settled, an administrative proceeding pursuant to Section 15(b)(6) of the Exchange Act and Section 203(f) of the Advisers Act. Coughlin consented, without admitting or denying the Commission's findings, except as to his criminal plea, to an order barring him from association with any broker or dealer or with any investment adviser. (Rels. 34-53845; IA-2516; File No. 3-12299) SEC ISSUES NOTICE OF PROPOSED DISTRIBUTION PLAN AND OPPORTUNITY FOR COMMENT IN THE MATTER OF FRANKLIN ADVISERS, INC. AND FRANKLIN/TEMPLETON DISTRIBUTORS, INC. On May 19, the Commission gave notice, pursuant to Rule 1103 of the Securities and Exchange Commission's Rules on Fair Fund and Disgorgement Plans, 17 C.F.R. § 201.1103, that the Division of Enforcement has filed a proposed plan (Distribution Plan) for the distribution of monies placed into a Fair Fund, pursuant to Section 308(a) of the Sarbanes Oxley Act of 2002, in the matter of Franklin Advisers, Inc. (FA) and Franklin Templeton Distributors, Inc. (FTDI). FA and FTDI are wholly owned subsidiaries of Franklin Resources, Inc. Through its subsidiaries, Franklin Resources provides a broad range of investment advisory, investment management and related services to the Franklin Templeton mutual funds (the FT Funds). FA is an investment advisor which provides investment advisory, portfolio management, and administrative services to a majority of the FT Funds. FTDI is a broker-dealer which provides sales and marketing services and acts as the principal underwriter and distributor of shares of most of the U.S.-registered FT Funds. The Distribution Plan generally provides for distribution of the total disgorgement and penalty of $20,000,001 ordered by the Commission, plus any accrued interest at the time of distribution to the FT Funds. The proposed plan provides that each FT Fund shall receive a proportionate share of the disgorgement and penalty based upon the amount of brokerage commissions coded for fund sales attributed to each of the FT Funds. A copy of the Distribution Plan may be obtained by submitting a written request to Marc. J. Fagel, Esq., Associate District Administrator, United States Securities and Exchange Commission, 44 Montgomery Street, Suite 2600, San Francisco, CA 94104. Interested parties may also print a copy of the proposed Distribution Plan from the Commission's public website, http://sec.gov/litigation/admin/34- 53844-pdp.pdf, and Franklin Templeton's public website, http://www.franklintempleton.com. All persons desiring to comment on the Distribution Plan may submit their views, in writing, no later than June 19, 2006, to the Office of the Secretary, United States Securities and Exchange Commission, 100 F Street, N.E., Washington, DC 20549-1090. [In the Matter of Franklin Advisers, Inc. and Franklin Templeton Distributors, Inc., Admin. Proc. File No. 3-11769] (Rel. IA- 2337A). They may also submit their written comments by using the Commission's Internet comment form (http://www.sec.gov/litigation/admin.shtml) or by sending an e-mail, which includes the appropriate Administrative Proceeding File Number on the subject line, to rule-comments@sec.gov. Comments received will be publicly available. Persons should submit only information that they wish to make available publicly. (Rel. 34-53844; File No. 3- 11769) IN THE MATTER OF CROWELL, WEEDON & CO. On May 22, the Commission entered an Order Instituting Cease-and- Desist Proceedings, Making Findings, and Imposing a Cease-and-Desist Order Pursuant to Section 21C of the Securities Exchange Act of 1934 against Crowell, Weedon & Co., a regional broker-dealer headquartered in Los Angeles, for failure to comply with the record-keeping provisions of the Bank Secrecy Act (BSA), as amended by the USA PATRIOT Act. Broker-dealers are required to comply with the recordkeeping provisions of the BSA, as amended in 2001 by the USA PATRIOT Act. Specifically, broker-dealers are required to perform independent verification of new customer identities and to document their verification procedures. This matter concerns Respondent's violations of Section 17(a) of the Exchange Act and Rule 17a-8 thereunder, which require a broker-dealer to comply with the reporting, recordkeeping and record retention requirements in regulations implemented under the BSA, including the requirements in the customer identification program (CIP) rule. The BSA rules require a broker-dealer, among other things, to make and keep certain reports and records to facilitate the prevention, detection, and prosecution of international money laundering and the financing of terrorism. In particular, the CIP rule requires a broker- dealer to establish, document, and maintain its procedures for identifying customers and verifying their identities. The rule further requires that these procedures be incorporated into the broker- dealer's overall anti-money laundering program that the broker-dealer is required to implement under applicable SRO rules, the BSA, and applicable Treasury regulations. From October 2003 to at least late April 2004, Respondent's written CIP failed to describe accurately the process Respondent used to verify customer identities. Instead, it used procedures that were materially different and weaker than those in the CIP. The written CIP stated that Respondent would use certain documentary (e.g., check government issued identification) and non-documentary (e.g., database search) methods to verify the identity of each customer. Respondent, however, simply relied on its registered representatives to indicate that they had personal knowledge of the customer's identity. By failing to accurately document its customer verification procedures, Respondent violated Section 17(a) of the Exchange Act and Rule 17a-8 thereunder. Without admitting or denying any of the findings, Crowell, Weedon consented to the issuance of the Order, which orders Crowell, Weedon to cease and desist from committing or causing any violations and any future violations of the recordkeeping provisions of Section 17(a) of the Exchange Act and Rule 17a-8 thereunder. (Rel. 34-53847; File No. 3-12300; Press Rel. 2006-78) SEC v. LESLIE AROUH The Commission announced that on May 16 it filed a Complaint in the U.S. District Court for the Southern District of Florida against Leslie A. Arouh to compel his payment of $110,000 in civil penalties. On Sept. 3, 2002, the Commission issued an order instituting public proceedings pursuant to Sections 15(b)(6) and 21C of the Securities Exchange Act of 1934 (Exchange Act) in the administrative proceeding In the Matter of Leslie A. Arouh, Administrative Proceeding File No. 3-10884. On Dec. 20, 2004, the Commission issued an Order finding, among other things, that Arouh, a registered representative of First Union, violated the antifraud provisions of the federal securities laws in connection with an adjusted trading scheme involving investment-grade corporate bonds. Arouh was ordered to pay a civil penalty in the amount of $110,000. He has failed to pay the civil penalty. The Complaint seeks to have an order issued pursuant to Section 21(e) of the Exchange Act, requiring Arouh to comply with the Commission's order by paying the $110,000 civil penalty, plus prejudgment interest. [SEC v. Leslie A. Arouh, Civil Action No. 06-CV-80486, SDFL] (LR- 19706) DEFAULT JUDGMENT OF PERMANENT INJUNCTION ENTERED AGAINST DEFENDANT JEAN FRITZ MONTINARD The Commission announced that on May 16 the Honorable K. Michael Moore, United States District Judge for the Southern District of Florida entered a default judgment of permanent injunction against Jean Fritz Montinard (Montinard) for his involvement in an affinity fraud that targeted members of the Haitian-American community in Miami through local radio programs and presentations to Haitian-American church congregations. The default judgment enjoins Montinard against future violations of Section 17(a) of the Securities Act of 1933 and Section 10(b) of the Exchange Act of 1934 and Rule 10b-5 thereunder. In addition, the Court has reserved jurisdiction for ninety days to determine upon the Commission's motion the amount of disgorgement, prejudgment interest, and civil penalty Montinard is liable to pay. [SEC v. Focus Financial Associates, Inc., Civil Action No. 05-21527- CIV-Moore/Garber (S.D. FL)] (LR-19707) SEC REFILES ACTION AGAINST TWO FORMER COLUMBIA EXECUTIVES FOR CONDUCT RELATING TO MUTUAL FUND MARKET TIMING ARRANGEMENTS The Commission today announced that on May 19 it refiled an enforcement action against two former executives of Columbia Funds Distributor Inc. in connection with undisclosed market timing arrangements in the Columbia complex of mutual funds. In its complaint, filed in federal court in Massachusetts, the SEC alleges that from 1998 and through 2003, James Tambone of Wellesley, the former Co-President of Columbia Distributor, and Robert Hussey of Bedford, the former Managing Director for National Accounts, participated in a fraudulent scheme with Columbia Distributor, which sold and marketed the Columbia funds, and with Columbia Management Advisors, Inc, the investment adviser to the funds. In connection with the scheme, the defendants reaped financial benefits by secretly entering into or approving arrangements with at least eight preferred customers allowing them to engage in frequent short-term trading to the potential detriment of other investors in the funds. These arrangements were contrary to language in the fund prospectuses representing that the funds did not permit or were otherwise hostile to such trading. On Feb. 9, 2005, the SEC had filed a complaint alleging claims against the defendants arising from the same conduct. On Jan. 27, 2006, the court dismissed the complaint without prejudice. Thereafter, the SEC asked the court to vacate the judgment and allow it to file an amended complaint. On May 5, 2006, the court declined to vacate the judgment but indicated the SEC could still bring amended claims in a new lawsuit. [SEC v. James Tambone and Robert Hussey,Civil Action No. 06- 10885-NMG (District of Massachusetts)] (LR-19708) INVESTMENT COMPANY ACT RELEASES WISDOMTREE INVESTMENTS, INC., ET AL. A notice has been issued giving interested persons until June 9, 2006, to request a hearing on an application filed by WisdomTree Investments, Inc., et al., for an order to permit certain open-end management investment companies, whose series consist of the component securities of certain domestic and international equity securities indexes, to issue shares of limited redeemability that would trade in the secondary market at negotiated prices. The order would allow dealers to sell such shares to secondary market purchasers unaccompanied by a prospectus when the Securities Act of 1933 does not require prospectus delivery, permit certain affiliated persons of the series to deposit securities into and receive securities from the series, and permit certain series to pay redemption proceeds more than seven days after the tender of shares for redemption under certain circumstances. The order would further permit certain registered management investment companies and unit investment trusts outside of the same group of investment companies as the series to acquire shares of the series. (Rel. IC-27324 - May 18) SELF-REGULATORY ORGANIZATIONS PROPOSED RULE CHANGES The New York Stock Exchange filed a proposed rule change (SR-NYSE- 2005-90) and Amendment No.1 thereto to amend NYSE Rule 409 (Statements of Accounts to Customers) to allow certain institutional customers to elect not to receive account statements. Publication of the proposal is expected in the Federal Register during the week of May 22. (Rel. 34-53826) The New York Stock Exchange filed a proposed rule change (SR-NYSE- 2006-32) relating to the NYSE Retail Trading Product and the NYSE Program Trading Product. Publication of the proposal is expected in the Federal Register during the week of May 22. (Rel. 34-53834) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change (SR-Phlx-2006-26) filed by the Philadelphia Stock Exchange relating to regulatory services agreements has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of May 22. (Rel. 34-53831) A proposed rule change (SR-CBOE-2006-46) filed by the Chicago Board Options Exchange relating to its Rule 15.9, Regulatory Cooperation, has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of May 22. (Rel. 34-53832) The Commission issued notice of filing and immediate effectiveness of a proposed rule change (SR-NASD-2006-059) and Amendment No. 1 thereto filed by the National Association of Securities Dealers, through its subsidiary, The Nasdaq Stock Market, Inc., related to non-NASD member broker/dealer access to Nasdaq's Brut and INET facilities. Publication of the proposal is expected in the Federal Register during the week of May 22. (Rel. 34-53838) A proposed rule change filed by the Boston Stock Exchange to change its hours of operation for trading in Nasdaq securities (SR-BSE-2006- 17) has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of May 22. (Rel. 34-53836) A proposed rule change (SR-Amex-2006-45) filed by the American Stock Exchange relating to the prohibition against the entry of multiple options orders has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of May 22. (Rel. 34- 53842) ACCELERATED APPROVAL OF PROPOSED RULE CHANGE The Commission granted accelerated approval to a proposed rule change (SR-NASDAQ-2006-010) submitted by The NASDAQ Stock Market LLC to establish certain fees with respect to transactions executed through the Intermarket Trading System. Publication is expected in the Federal Register during the week of May 22. (Rel. 34-53833) 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: . F-6 Nippon Yusen Kabushiki Kaisha, 3-2 MARUNOUCHI 2-CHOME, CHIYODA-KU, TOKYO, M0, 100-0005, 011-81-3-3284-5962 - 100,000,000 ($5,000,000.00) ADRs/ADSs, (File 333-134268 - May. 19) (BR. ) SB-2 WESTERN GOLDFIELDS INC, 961 MATLEY LANE, SUITE 120, RENO, NV, 89502, 7753379433 - 40,395,000 ($85,537,397.88) Equity, (File 333-134269 - May. 19) (BR. 04A) S-1 Horizon Lines, Inc., 4064 COLONY ROAD, SUITE 200, CHARLOTTE, NC, 28211, 704-973-7000 - 0 ($94,294,250.00) Equity, (File 333-134270 - May. 19) (BR. 05A) S-1 SAMSONITE CORP/FL, 11200 EAST 45TH AVENUE, DENVER, CO, 80239, 3033732000 - 0 ($300,000,000.00) Equity, (File 333-134271 - May. 19) (BR. 02C) S-8 ELCOM INTERNATIONAL INC, 10 OCEANA WAY, SUITE 102, NORWOOD, MA, 02062, 7814403333 - 0 ($2,940,000.00) Equity, (File 333-134273 - May. 19) (BR. 03A) SB-2 NEXT INC/TN, 7625 HAMILTON PARK DRIVE, SUITE 12, CHATTANOOGA, TN, 37421, 423 296 8213 - 4,398,355 ($2,133,202.17) Debt Convertible into Equity, (File 333-134274 - May. 19) (BR. 11A) S-8 ROME BANCORP INC, 100 WEST DOMINICK STREET, ROME, NY, 13440, 3153367300 - 826,000 ($10,486,070.00) Equity, (File 333-134275 - May. 19) (BR. 07B) S-8 SIMMONS FIRST NATIONAL CORP, 501 MAIN STREET, C/O SIMMONS FIRST NATIONAL CORP, PINE BLUFF, AR, 71601, 8705411000 - 218,410 ($5,654,635.00) Equity, (File 333-134276 - May. 19) (BR. 07A) S-8 FIRST OF LONG ISLAND CORP, 10 GLEN HEAD RD, GLEN HEAD, NY, 11545, 5166714900 - 300,000 ($12,693,000.00) Equity, (File 333-134277 - May. 19) (BR. 07A) S-8 GEHL CO, 143 WATER STREET, WEST BEND, WI, 53095, 2623349461 - 325,000 ($9,932,000.00) Equity, (File 333-134278 - May. 19) (BR. 10B) S-3 ZIOPHARM ONCOLOGY INC, 1180 AVENUE OF THE AMERICA, 19TH FLOOR, NEW YORK, NY, 10036, 617-214-0700 - 11,187,774 ($62,259,962.00) Equity, (File 333-134279 - May. 19) (BR. 01C) S-8 ZIOPHARM ONCOLOGY INC, 1180 AVENUE OF THE AMERICA, 19TH FLOOR, NEW YORK, NY, 10036, 617-214-0700 - 750,000 ($4,173,750.00) Equity, (File 333-134280 - May. 19) (BR. 01C) S-8 SCHERING PLOUGH CORP, 2000 GALLOPING HILL ROAD, KENILWORTH, NJ, 07033, 9082984000 - 0 ($1,955,000,000.00) Equity, 0 ($25,000,000.00) Other, (File 333-134281 - May. 19) (BR. 01C) S-8 FIRST BANCTRUST CORP, 206 SOUTH CENTRAL AVENUE, PARIS, IL, 61944, 2174656381 - 0 ($360,150.00) Equity, (File 333-134282 - May. 19) (BR. 07B) S-8 FIRST AMERICAN CORP, 1 FIRST AMERICAN WAY, SANTA ANA, CA, 92707, 714-800-3000 - 4,700,000 ($194,768,000.00) Equity, (File 333-134283 - May. 19) (BR. 01A) S-8 ENVIRONMENTAL POWER CORP, ONE CATE STREET, 4TH FLOOR, PORTSMOUTH, NH, 03801, 6034311780 - 600,000 ($4,854,000.00) Equity, (File 333-134284 - May. 19) (BR. 02A) S-8 VSE CORP, 2550 HUNTINGTON AVE, ALEXANDRIA, VA, 22303, 7039604600 - 125,000 ($3,977,812.50) Equity, (File 333-134285 - May. 19) (BR. 06B) S-3ASR REGENCY CENTERS CORP, 121 WEST FORSYTH ST, STE 200, JACKSONVILLE, FL, 32202, 9045987000 - 0 ($0.00) Unallocated (Universal) Shelf, (File 333-134286 - May. 19) (BR. 08C) SB-2 Find the World Interactive, Inc., 5449 CARNABY PLACE, SECHELT, A1, V0N 3A7, 604-740-6302 - 1,824,490 ($18,244.90) Equity, (File 333-134287 - May. 19) (BR. ) S-3 SOUTHERN CALIFORNIA GAS CO, 555 W FIFTH ST, ML 14H1, LOS ANGELES, CA, 90013-1011, 2132441200 - 0 ($213,000,000.00) Unallocated (Universal) Shelf, (File 333-134289 - May. 19) (BR. 02B) S-8 DATAWATCH CORP, 978-441-2200 - 0 ($2,101,400.00) Equity, (File 333-134291 - May. 19) (BR. 03C) S-8 COMMUNITY CENTRAL BANK CORP, P O BOX 7, MOUNT CLEMENS, MI, 48046-0007, 5867834500 - 100,000 ($1,155,000.00) Equity, (File 333-134292 - May. 19) (BR. 07A) S-3ASR WILLIAMS COMPANIES INC, ONE WILLIAMS CTR, TULSA, OK, 74172, 9185732000 - 0 ($0.00) Unallocated (Universal) Shelf, (File 333-134293 - May. 19) (BR. 02C) S-8 FORWARD AIR CORP, 430 AIRPORT RD, GREENEVILLE, TN, 37745, 4236367000 - 200,000 ($7,280,000.00) Equity, (File 333-134294 - May. 19) (BR. 05B) S-8 OMI CORP/M I, ONE STATION PLACE, 90 PARK AVE, STAMFORD, CT, 60902-6800, 2036026700 - 5,000,000 ($92,475,000.00) Equity, (File 333-134295 - May. 19) (BR. 05B) S-3 PICO HOLDINGS INC /NEW, 875 PROSPECT ST, STE 301, LA JOLLA, CA, 92037, 6194566022 - 2,600,000 ($78,000,000.00) Equity, (File 333-134296 - May. 19) (BR. 08B) S-8 PHOENIX TECHNOLOGIES LTD, 915 MURPHY RANCH ROAD, MILPITAS, CA, 95035, (408) 570-1000 - 500,000 ($2,285,000.00) Equity, (File 333-134297 - May. 19) (BR. 03B) S-8 FACTSET RESEARCH SYSTEMS INC, 601 MERRITT 7, NORWALK, CT, 06851, 2038101000 - 7,500,000 ($316,950,000.00) Equity, (File 333-134298 - May. 19) (BR. 03A) S-3 DOLLAR FINANCIAL CORP, DOLLAR FINANCIAL CORP., 1436 LANCASTER AVENUE, BERWYN, PA, 19312-1288, 6102963400 - 8,050,000 ($142,968,000.00) Equity, (File 333-134299 - May. 19) (BR. 07B) S-3ASR SCHLUMBERGER LTD /NV/, 42 RUE ST DOMINIQUE, PARIS FRANCE 75007, I0, 75007, 2123509400 - 0 ($303,448,519.00) Equity, (File 333-134300 - May. 19) (BR. 04C) S-8 SIMMONS FIRST NATIONAL CORP, 501 MAIN STREET, C/O SIMMONS FIRST NATIONAL CORP, PINE BLUFF, AR, 71601, 8705411000 - 218,123 ($5,647,205.00) Equity, (File 333-134301 - May. 19) (BR. 07A) SB-2 AVITAR INC /DE/, 65 DAN ROAD, SUITE 202, CANTON, MA, 02021, 7818212440 - 28,000,000 ($7,000,000.00) Equity, (File 333-134302 - May. 19) (BR. 10A) S-8 Directed Electronics, Inc., 1 VIPER WAY, VISTA, CA, 92081, (760) 598-6200 - 2,750,000 ($41,390,756.44) Equity, (File 333-134303 - May. 19) (BR. 02) S-3 RENASANT CORP, 209 TROY ST, P O BOX 709, TUPELO, MS, 38802, 6016801001 - 0 ($2,638,466.00) Equity, (File 333-134305 - May. 19) (BR. 07B) S-8 TSAKOS ENERGY NAVIGATION LTD, 367 SYNGROU AVENUE, ATHENS, J3, 00000, 0 ($18,427,500.00) Equity, (File 333-134306 - May. 19) (BR. 05C) S-8 STINGER SYSTEMS, INC, 2701 N ROCKY POINT DRIVE, SUITE 1130, TAMPA, FL, 33607, 813-281-1061 - 0 ($5,353,200.00) Equity, (File 333-134308 - May. 19) (BR. 06B) F-3 MICROMEM TECHNOLOGIES INC, 1910-777 BAY STREET, TORONTO, ONTARIO, TORONTO, A6, M5G 2C8, 416-364-6513 - 9,277,022 ($9,277,022.00) Equity, (File 333-134309 - May. 19) (BR. 03B) SB-2 M POWER ENTERTAINMENT INC., M POWER ENTERTAINMENT INC., 2602 YORKTOWN PLACE, HOUSTON, TX, 77056, 212-731-2310 - 655,000,000 ($9,250,000.00) Equity, (File 333-134310 - May. 19) (BR. 05B) S-1 IMARX THERAPEUTICS INC, 1635 E 18TH ST, TUCSON, AZ, 85719, 0 ($75,000,000.00) Equity, (File 333-134311 - May. 19) (BR. 01) S-8 OIL STATES INTERNATIONAL, INC, THREE ALLEN CENTER, 333 CLAY STREET, SUITE 4620, HOUSTON, TX, 77002, 713-652-0582 - 2,000,000 ($73,520,000.00) Equity, (File 333-134312 - May. 19) (BR. 04C) S-8 MICROMEM TECHNOLOGIES INC, 1910-777 BAY STREET, TORONTO, ONTARIO, TORONTO, A6, M5G 2C8, 416-364-6513 - 8,750,000 ($4,665,000.00) Equity, (File 333-134314 - May. 19) (BR. 03B) SB-2 MEDICALCV INC, 9725 SOUTH ROBERT TRAIL, INVER GROVE HEIGHTS, MN, 55077, 6514523000 - 0 ($34,500,000.00) Equity, (File 333-134315 - May. 19) (BR. 10B) S-8 INTERNATIONAL RECTIFIER CORP /DE/, 233 KANSAS ST, EL SEGUNDO, CA, 90245, 3107268000 - 0 ($206,010,000.00) Equity, (File 333-134316 - May. 19) (BR. 10B) S-1 BEVERLY NATIONAL CORP, 240 CABOT ST, BEVERLY, MA, 01915, 9789222100 - 0 ($17,250,000.00) Equity, (File 333-134317 - May. 19) (BR. 07A) S-1 OCCAM NETWORKS INC/DE, 77 ROBIN HILL ROAD, SANTA BARBARA, CA, 93117, (805) 692-2900 - 4,887,500 ($91,396,250.00) Equity, (File 333-134318 - May. 19) (BR. 03A) S-8 CEPHEID, 1190 BORREGAS AVE, SUNNYVALE, CA, 94089, 4085414191 - 3,800,000 ($34,010,000.00) Equity, (File 333-134319 - May. 19) (BR. 10A) S-1 NORTHWEST BIOTHERAPEUTICS INC, 4256083000 - 0 ($22,703,312.00) Equity, (File 333-134320 - May. 19) (BR. 01B) SB-2 AVVAA WORLD HEALTH CARE PRODUCTS INC, BOX 459, 1710 SHUSWAP AVE, LUMBY, A1, V0E 2G0, 250-379-2727 - 291,510,271 ($12,445,308.13) Equity, (File 333-134321 - May. 19) (BR. 01C) S-1 Bronco Drilling Company, Inc., 14313 NORTH MAY AVENUE, SUITE 100, OKLAHOMA CITY, OK, 73134, 405.848.8807 - 0 ($110,400,000.00) Equity, (File 333-134322 - May. 19) (BR. 04C) S-1 TOUCHSTONE RESOURCES USA, INC., 1600 SMITH STREET, SUITE 5100, HOUSTON, TX, 77002, (713) 784-1113 - 93,474,971 ($74,779,976.80) Equity, (File 333-134323 - May. 19) (BR. 09B) S-4 LEVEL 3 COMMUNICATIONS INC, 1025 ELDORADO BOULEVARD, BLDG 2000, BROOMFIELD, CO, 80021, 7208881000 - 0 ($1.00) Equity, (File 333-134324 - May. 19) (BR. 11C) S-4 MAJESTIC STAR CASINO LLC, 301 FREMONT STREET, 12TH FLOOR, 301 FREMONT STREET, 12TH FLOOR, LAS VEGAS, NV, 89101, 702-388-2224 - 0 ($240,000,000.00) Non-Convertible Debt, (File 333-134325 - May. 19) (BR. 05B) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: 1.01 Entry into a Material Definitive Agreement 1.02 Termination of a Material Definitive Agreement 1.03 Bankruptcy or Receivership 2.01 Completion of Acquisition or Disposition of Assets 2.02 Results of Operations and Financial Condition 2.03 Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant 2.04 Triggering Events That Accelerate or Increase a Direct Financial Obligation under an Off-Balance Sheet Arrangement 2.05 Cost Associated with Exit or Disposal Activities 2.06 Material Impairments 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing 3.02 Unregistered Sales of Equity Securities 3.03 Material Modifications to Rights of Security Holders 4.01 Changes in Registrant's Certifying Accountant 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review 5.01 Changes in Control of Registrant 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year 5.04 Temporary Suspension of Trading Under Registrant's Employee Benefit Plans 5.05 Amendments to the Registrant's Code of Ethics, or Waiver of a Provision of the Code of Ethics 6.01. ABS Informational and Computational Material. 6.02. Change of Servicer or Trustee. 6.03. Change in Credit Enhancement or Other External Support. 6.04. Failure to Make a Required Distribution. 6.05. Securities Act Updating Disclosure. 7.01 Regulation FD Disclosure 8.01 Other Events 9.01 Financial Statements and Exhibits 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . STATE NAME OF ISSUER CODE 8K ITEM NO. DATE COMMENT ------------------------------------------------------------------------------------------------------- 1ST CONSTITUTION BANCORP NJ 1.01,9.01 05/18/06 A21 INC TX 1.01,2.01,2.03,3.02,5.03,9.01 05/15/06 AARON RENTS INC GA 1.01,7.01,9.01 05/18/06 ACCENTIA BIOPHARMACEUTICALS INC 1.01,3.02,9.01 05/15/06 ACNB CORP PA 2.02,9.01 05/18/06 ACXIOM CORP DE 1.01,2.02,5.02 05/17/06 ADVANCED MARKETING SERVICES INC DE 1.01,9.01 05/15/06 ADVANTA BUSINESS RECEIVABLES CORP 8.01,9.01 05/19/06 AGRONIX INC FL 4.01,9.01 05/19/06 AIRNET SYSTEMS INC OH 2.02,7.01,8.01,9.01 05/11/06 AK STEEL HOLDING CORP DE 7.01,9.01 05/19/06 ALASKA AIR GROUP INC DE 7.01 05/19/06 ALBERTSONS INC /DE/ DE 8.01 05/18/06 ALDILA INC DE 7.01,9.01 05/18/06 ALLEGHANY CORP /DE DE 8.01,9.01 05/18/06 ALLETE INC MN 5.02 05/19/06 ALLSTATE CORP DE 1.01,9.01 05/16/06 Alternative Loan Trust 2006-9T1 8.01,9.01 03/30/06 AMEND Altra Industrial Motion, Inc. DE 2.02,9.01 05/19/06 AMERIANA BANCORP IN 7.01,9.01 05/18/06 AMERICA SERVICE GROUP INC /DE DE 3.01,9.01 05/17/06 AMERICAN BILTRITE INC DE 8.01,9.01 05/15/06 AMERICAN MOLD GUARD INC 8.01,9.01 05/17/06 American Petroleum Group Inc NV 5.02,9.01 03/16/05 AMERICAN TONERSERV CORP. DE 5.03,9.01 05/15/06 AMERICAN TOWER CORP /MA/ DE 8.01,9.01 05/19/06 AMERIGON INC MI 8.01,9.01 05/18/06 Ames True Temper, Inc. DE 1.01 05/15/06 ANALYTICAL SURVEYS INC CO 8.01 05/18/06 ANNTAYLOR STORES CORP DE 2.02,9.01 05/19/06 ANTARES PHARMA INC MN 2.02,9.01 05/15/06 APAC CUSTOMER SERVICE INC IL 4.01,9.01 05/15/06 APOLLO RESOURCES INTERNATIONAL INC UT 8.01 05/12/06 APPLIED SPECTRUM TECHNOLOGIES INC MN 1.01,9.01 05/16/06 AQUANTIVE INC WA 8.01 05/16/06 ARCH CAPITAL GROUP LTD. 8.01,9.01 05/17/06 ARCH COAL INC DE 7.01,9.01 05/19/06 ARROW ELECTRONICS INC NY 1.01,9.01 05/19/06 ASCONI CORP NV 8.01,9.01 05/15/06 ASHFORD HOSPITALITY TRUST INC MD 7.01,9.01 05/18/06 ASHLAND INC. KY 7.01 05/19/06 AT&T INC. DE 8.01,9.01 05/18/06 ATLANTIC TELE NETWORK INC /DE DE 3.01,8.01 05/12/06 AZTAR CORP DE 1.01,1.02,9.01 05/19/06 BANCTRUST FINANCIAL GROUP INC AL 1.01,8.01 05/16/06 BankFinancial CORP 5.02,8.01 05/18/06 BARRY R G CORP /OH/ OH 7.01,9.01 05/18/06 BAUSCH & LOMB INC NY 1.01,8.01,9.01 05/15/06 Bear Stearns Asset Backed Securities DE 9.01 03/30/06 AMEND BEHRINGER HARVARD REIT I INC MD 1.01 05/16/06 BENCHMARK ELECTRONICS INC TX 5.02,5.03,8.01,9.01 05/18/06 BIG SKY ENERGY CORP NV 4.01 05/18/06 BIO KEY INTERNATIONAL INC MN 4.02,9.01 05/15/06 AMEND BioScrip, Inc. DE 1.01,9.01 05/18/06 BKF CAPITAL GROUP INC DE 1.01,5.03,9.01 05/16/06 BRAINTECH INC NV 5.02 05/10/06 Bridge Capital Holdings CA 2.02,9.01 05/18/06 BRIGHAM EXPLORATION CO DE 1.02,8.01 04/20/06 BROADVISION INC DE 5.02 05/15/06 BUTLER INTERNATIONAL INC /MD/ MD 8.01,9.01 05/18/06 CANWEST PETROLEUM CORP 5.02,9.01 05/18/06 CANYON RESOURCES CORP DE 1.01 05/19/06 CAPITAL CORP OF THE WEST CA 5.02,9.01 05/18/06 CAPITAL ONE FINANCIAL CORP DE 8.01,9.01 05/19/06 CapitalSouth Bancorp DE 8.01,9.01 05/18/06 CAREADVANTAGE INC DE 1.01 05/16/06 CARGO CONNECTION LOGISTICS HOLDING, I FL 4.02 04/12/06 AMEND CARRINGTON LABORATORIES INC /TX/ TX 7.01,8.01,9.01 05/17/06 CARROLS CORP DE 2.02,9.01 05/18/06 CATALINA MARKETING CORP/DE DE 7.01,9.01 05/18/06 CATERPILLAR INC DE 7.01 05/19/06 CDW CORP IL 1.01,8.01,9.01 05/17/06 CELLULAR TECHNICAL SERVICES CO INC DE 4.01 05/15/06 CENTRA FINANCIAL HOLDINGS INC WV 2.02,9.01 05/19/06 CENTRAL EUROPEAN DISTRIBUTION CORP DE 7.01,9.01 05/19/06 CENTURY CASINOS INC /CO/ DE 1.02,5.02,9.01 05/15/06 CENVEO, INC CO 7.01,9.01 05/18/06 CERTO GROUP CORP. DE 4.01,9.01 03/24/06 CHAMPION INDUSTRIES INC WV 2.02,9.01 05/19/06 CHARLES & COLVARD LTD NC 8.01,9.01 05/19/06 CHICOPEE BANCORP, INC. MA 1.01,9.01 05/15/06 CHILDRENS PLACE RETAIL STORES INC 2.02,9.01 05/18/06 CHINA BAK BATTERY INC NV 2.02,9.01 05/11/06 CHINA FUND INC MD 7.01,9.01 04/01/06 CIGMA METALS CORP FL 3.03,9.01 05/19/06 CIMAREX ENERGY CO DE 7.01,9.01 05/19/06 CITIGROUP INC DE 9.01 05/18/06 CITIZENS & NORTHERN CORP PA 8.01 05/18/06 CLEAN WATER TECHNOLOGIES INC DE 4.01,9.01 05/15/06 CLINICAL DATA INC DE 1.01,5.02,9.01 05/12/06 COLE KENNETH PRODUCTIONS INC NY 8.01 05/19/06 COMMERCE GROUP INC /MA MA 3.03,9.01 05/19/06 COMMONWEALTH BANKSHARES INC VA 8.01,9.01 05/18/06 Community Bancorp NV 8.01,9.01 05/15/06 COMMUNITY BANCORP INC DE 1.01,9.01 05/15/06 Comtrix, Inc. NV 5.01,5.02 05/15/06 CONCEPT CAPITAL CORP UT 1.01,9.01 05/18/06 CONGOLEUM CORP DE 8.01,9.01 05/15/06 CONSOLIDATED EDISON INC NY 5.02 02/16/06 AMEND CORUS BANKSHARES INC MN 8.01 05/18/06 CRESTED CORP CO 8.01 05/15/06 CROSS TIMBERS ROYALTY TRUST TX 2.02,9.01 05/19/06 CURON MEDICAL INC DE 3.01,9.01 05/15/06 CWHEQ Revolving Home Equity Loan Asse 8.01 05/12/06 CWHEQ Revolving Home Equity Loan Asse 8.01 05/12/06 CYMER INC NV 1.01,9.01 05/18/06 DANKA BUSINESS SYSTEMS PLC 5.02,9.01 05/19/06 DAUPHIN TECHNOLOGY INC IL 9.01 05/17/06 DB Commodity Index Tracking Fund 8.01 05/18/06 DEAN FOODS CO/ DE 1.01,9.01 05/15/06 DEL MONTE FOODS CO DE 7.01,9.01 05/19/06 DELCATH SYSTEMS INC DE 8.01 05/19/06 DELMARVA POWER & LIGHT CO /DE/ DE 8.01 05/19/06 DENDRITE INTERNATIONAL INC NJ 1.01 05/16/06 DEPOMED INC CA 1.01,9.01 05/15/06 DESIGN WITHIN REACH INC DE 5.02 05/11/06 DIAMOND OFFSHORE DRILLING INC DE 7.01,9.01 05/19/06 DIGITAL ECOSYSTEMS CORP. NV 1.01,2.01,3.02,5.02,5.06,9.01 05/12/06 AMEND DIODES INC /DEL/ DE 7.01,9.01 05/17/06 Discovery Bancorp CA 2.02,9.01 05/15/06 DOCUMENT SECURITY SYSTEMS INC NY 2.02,9.01 05/15/06 DOMINION RESOURCES BLACK WARRIOR TRUS DE 2.02,9.01 05/19/06 DONNELLEY R H INC DE 1.01,9.01 05/16/06 DOTRONIX INC MN 1.01,9.01 05/15/06 DOV PHARMACEUTICAL INC DE 8.01 05/18/06 Dresser-Rand Group Inc. DE 8.01,9.01 05/16/06 EDISON MISSION ENERGY DE 1.01,3.03,9.01 05/17/06 EDWARDS LIFESCIENCES CORP DE 1.01,9.01 05/11/06 EL PASO CORP/DE DE 8.01,9.01 05/12/06 ELEPHANT TALK COMMUNICATIONS INC CA 4.01,9.01 05/19/06 AMEND EMERGE INTERACTIVE INC DE 7.01,9.01 05/18/06 EnerSys DE 7.01,9.01 05/18/06 ENTERPRISE BANCORP INC /MA/ MA 1.01,9.01 05/16/06 ENVIRONMENTAL CONTROL CORP. NV 1.01,5.02 03/20/06 AMEND ENZON PHARMACEUTICALS INC DE 1.01,3.02,5.03,8.01,9.01 05/17/06 ESCHELON TELECOM INC 1.01,9.01 05/15/06 EXCO RESOURCES INC TX 7.01,9.01 05/19/06 EXECUTE SPORTS INC NV 1.01,2.03,3.02 05/16/06 Exobox Technologies Corp. NV 3.02 05/17/06 Falcon Ridge Development Inc. NV 4.01,9.01 05/15/06 AMEND FBL FINANCIAL GROUP INC IA 1.01,9.01 05/17/06 Federal Home Loan Bank of Atlanta X1 2.03 05/16/06 Federal Home Loan Bank of Boston X1 7.01,9.01 05/19/06 Federal Home Loan Bank of Boston X1 5.02 03/17/06 AMEND Federal Services Acquisition CORP DE 5.02,9.01 05/18/06 FelCor Lodging Trust Inc MD 5.02,9.01 05/16/06 FINISH LINE INC /IN/ IN 8.01,9.01 05/18/06 FIRST COMMUNITY BANCORP /CA/ CA 1.01,9.01 05/15/06 FIRST COMMUNITY BANK CORP OF AMERICA FL 8.01,9.01 05/19/06 FIRST COMMUNITY CORP /SC/ SC 4.01,9.01 05/16/06 FIRST FEDERAL BANC OF THE SOUTHWEST I 1.01,9.01 05/18/06 FIRST FEDERAL BANCSHARES OF ARKANSAS TX 8.01,9.01 05/19/06 First Federal of Northern Michigan Ba 8.01,9.01 05/17/06 First Franklin Mortgage Loan Trust 20 8.01 05/05/06 FIRST INDUSTRIAL REALTY TRUST INC MD 1.01,9.01 05/17/06 FIRST INTERSTATE BANCSYSTEM INC MT 8.01 05/19/06 FIRST NILES FINANCIAL INC DE 8.01,9.01 05/17/06 FIRST ROBINSON FINANCIAL CORP DE 2.02,9.01 05/16/06 FLORIDA PUBLIC UTILITIES CO FL 5.04 10/13/05 FLOWSERVE CORP NY 1.01,9.01 05/16/06 FOREST LABORATORIES INC DE 5.02,9.01 03/31/06 FPL GROUP INC FL 8.01 05/15/06 FULTON BANCSHARES CORP PA 8.01,9.01 05/18/06 FX ENERGY INC NV 7.01,9.01 05/18/06 GAIAM INC CO 8.01,9.01 05/18/06 GARTNER INC DE 1.01,8.01,9.01 05/18/06 GE Dealer Floorplan Master Note Trust DE 8.01,9.01 04/20/05 GE Dealer Floorplan Master Note Trust DE 8.01,9.01 05/20/05 GE Dealer Floorplan Master Note Trust DE 8.01,9.01 10/20/05 GE Dealer Floorplan Master Note Trust DE 8.01,9.01 08/22/05 GE Dealer Floorplan Master Note Trust DE 8.01,9.01 06/20/05 GE Dealer Floorplan Master Note Trust DE 8.01,9.01 11/21/05 GE Dealer Floorplan Master Note Trust DE 8.01,9.01 07/20/05 GE Dealer Floorplan Master Note Trust DE 8.01,9.01 12/20/05 GE Dealer Floorplan Master Note Trust DE 8.01,9.01 09/20/05 GE Dealer Floorplan Master Note Trust DE 8.01,9.01 01/20/06 GE Dealer Floorplan Master Note Trust DE 8.01,9.01 02/21/06 GE Dealer Floorplan Master Note Trust DE 8.01,9.01 03/20/06 GE Dealer Floorplan Master Note Trust DE 8.01,9.01 04/20/06 GLOBAL AIRCRAFT SOLUTIONS, INC. AZ 7.01,9.01 05/18/06 GLOBAL POWER EQUIPMENT GROUP INC/ DE 5.02 05/15/06 GLOBAL PREFERRED HOLDINGS INC DE 1.01,5.02,9.01 05/17/06 GREAT AMERICAN FINANCIAL RESOURCES IN DE 1.01 05/18/06 GREAT LAKES BANCORP, INC. DE 4.01,9.01 05/19/06 GREAT WEST LIFE & ANNUITY INSURANCE C CO 7.01 05/19/06 GREAT WESTERN LAND RECREATION INC NV 8.01,9.01 05/18/06 GUARDIAN TECHNOLOGIES INTERNATIONAL I DE 1.01,3.02,9.01 05/18/06 HAIGHTS CROSS COMMUNICATIONS INC DE 8.01,9.01 05/19/06 Halo Technology Holdings, Inc. NV 1.01,3.03,9.01 05/15/06 HANOVER INSURANCE GROUP, INC. DE 1.01,9.01 05/19/06 HARRIS INTERACTIVE INC DE 1.01,9.01 05/15/06 HCC INSURANCE HOLDINGS INC/DE/ DE 1.01 05/17/06 HEALTH BENEFITS DIRECT CORP DE 1.01,2.03,9.01 05/15/06 HEALTH SYSTEMS SOLUTIONS INC NV 2.01,9.01 05/15/06 HEALTHSOUTH CORP DE 1.01,2.03,9.01 05/17/06 HEALTHTRONICS, INC. GA 5.02 05/19/06 HERCULES OFFSHORE, INC. DE 7.01,9.01 05/19/06 Home Equity Loan Trust 2006-HSA3 DE 8.01,9.01 05/17/06 HOOKER FURNITURE CORP VA 7.01,9.01 05/17/06 HOSPIRA INC DE 5.03,7.01,8.01,9.01 05/17/06 HOUSTON AMERICAN ENERGY CORP DE 1.01,5.02,8.01 05/17/06 HUB INTERNATIONAL LTD A6 1.01,7.01,9.01 05/18/06 HUGOTON ROYALTY TRUST TX 2.02,9.01 05/19/06 IBERIABANK CORP LA 1.01,9.01 05/17/06 ILLUMINA INC DE 9.01 05/18/06 IMPERIAL OIL LTD 8.01,9.01 05/18/06 Industrial Enterprises of America, In NV 7.01 05/19/06 Industrial Enterprises of America, In NV 1.01,2.01,9.01 01/31/06 AMEND Industrial Enterprises of America, In NV 3.02 05/19/06 AMEND INERGY HOLDINGS, L.P. 2.02,4.02,9.01 05/18/06 INFOCUS CORP OR 1.01,3.01,9.01 05/16/06 INFORMATION ARCHITECTS CORP NC 2.01,9.01 05/19/06 INFORMATION ARCHITECTS CORP NC 2.01,9.01 05/19/06 AMEND INFORMATION ARCHITECTS CORP NC 2.01,9.01 05/19/06 AMEND INTERACTIVE DATA CORP/MA/ DE 1.01,9.01 05/16/06 INTERCHANGE CORP DE 1.02,9.01 05/15/06 Intermec, Inc. DE 1.01,9.01 05/16/06 Intermec, Inc. DE 5.03,8.01,9.01 05/17/06 INTERNATIONAL LEASE FINANCE CORP CA 9.01 05/18/06 INTERNATIONAL RECTIFIER CORP /DE/ DE 7.01 05/19/06 INTERPHARM HOLDINGS INC DE 1.01,9.01 05/15/06 INTERVOICE INC TX 5.02 05/15/06 INVERNESS MEDICAL INNOVATIONS INC DE 2.01,2.03,3.02,8.01,9.01 05/15/06 IRONCLAD PERFORMANCE WEAR CORP 8.01,9.01 05/09/06 AMEND Ispat Inland L.P. DE 8.01,9.01 05/19/06 ISTAR FINANCIAL INC MD 8.01,9.01 05/19/06 ITRON INC /WA/ WA 2.03,9.01 05/18/06 J C PENNEY CO INC DE 1.01,5.02,8.01 05/19/06 JACKSON RIVERS CO FL 5.02 05/12/06 JDS UNIPHASE CORP /CA/ DE 1.01,2.03,3.02,9.01 05/18/06 LABRANCHE & CO INC DE 1.01,9.01 05/16/06 LANDAUER INC DE 8.01,9.01 05/19/06 LASERSCOPE CA 1.01,2.02,9.01 05/01/06 AMEND LAYNE CHRISTENSEN CO DE 1.01 05/15/06 LBI MEDIA INC CA 2.02,9.01 05/18/06 LIFECELL CORP DE 1.01,8.01,9.01 05/15/06 LIFELINE THERAPEUTICS, INC. CO 8.01 05/16/06 LINCOLN BANCORP /IN/ IN 8.01 05/10/06 LOJACK CORP MA 5.02 05/18/06 LSB BANCSHARES INC /NC/ NC 8.01,9.01 05/16/06 MAGELLAN HEALTH SERVICES INC DE 5.02,9.01 05/16/06 MAGELLAN PETROLEUM CORP /DE/ DE 8.01,9.01 05/19/06 MANNATECH INC TX 8.01,9.01 05/16/06 MD TECHNOLOGIES INC 2.01,9.01 05/19/06 MD TECHNOLOGIES INC 2.03,9.01 05/19/06 AMEND MEDIABAY INC FL 3.01 05/16/06 MEDICALCV INC MN 3.03,5.03,8.01,9.01 05/19/06 MEDIVATION, INC. DE 8.01,9.01 05/15/06 MELLON FINANCIAL CORP PA 8.01,9.01 05/17/06 MENS WEARHOUSE INC TX 8.01,9.01 05/19/06 MENTOR GRAPHICS CORP OR 1.01,9.01 05/18/06 MERCURY INTERACTIVE CORP DE 8.01 05/15/06 Meritage Homes CORP MD 1.01,2.03,9.01 05/16/06 MESA OFFSHORE TRUST TX 7.01,9.01 05/19/06 MESA ROYALTY TRUST/TX TX 7.01,9.01 05/19/06 MISSION ENERGY HOLDING CO DE 1.01,9.01 05/17/06 MMC ENERGY, INC. NV 4.01 05/15/06 MOBILE REACH INTERNATIONAL INC DE 5.01 05/19/06 MOSAIC CO 7.01,9.01 05/18/06 MOUNTAIN NATIONAL BANCSHARES INC TN 1.01,5.03,7.01,8.01,9.01 05/16/06 MULTIBAND CORP MN 7.01 05/19/06 MULTIMEDIA GAMES INC TX 5.02,9.01 05/15/06 NASH FINCH CO DE 8.01,9.01 05/19/06 NATIONAL COAL CORP FL 2.02,9.01 05/13/06 NATIONAL DATACOMPUTER INC DE 3.02 05/15/06 NATIONAL PRESTO INDUSTRIES INC WI 8.01,9.01 05/17/06 NATIONAL RETAIL PROPERTIES, INC. MD 2.01,7.01,9.01 05/16/06 NATIONWIDE HEALTH PROPERTIES INC MD 1.01,9.01 05/15/06 NEOGEN CORP MI 5.02 05/16/06 NETWORK APPLIANCE INC CA 5.02,5.03,9.01 05/16/06 NEWS CORP 8.01,9.01 05/19/06 NEXMED INC NV 5.02 05/19/06 NORTEL NETWORKS CORP 1.01,9.01 05/19/06 NORTEL NETWORKS LTD 1.01,9.01 05/19/06 NORTH BAY BANCORP/CA CA 1.01 05/17/06 NORTHRIM BANCORP INC AK 1.01,5.02,8.01,9.01 05/19/06 NORTHROP GRUMMAN CORP /DE/ DE 1.01,5.02,5.03,9.01 05/16/06 NORTHSTAR REALTY 8.01,9.01 05/17/06 NOVAVAX INC DE 5.02 05/15/06 NT HOLDING CORP. DE 1.02,9.01 05/18/06 NYFIX INC DE 8.01 05/17/06 OLD REPUBLIC INTERNATIONAL CORP DE 5.02,5.03,8.01,9.01 05/19/06 ON SEMICONDUCTOR CORP DE 1.01,8.01,9.01 05/15/06 OPEN SOLUTIONS INC DE 9.01 03/03/06 AMEND OXFORD RESIDENTIAL PROPERTIES I LTD P MD 1.01,9.01 05/15/06 PACIFIC CAPITAL BANCORP /CA/ CA 8.01,9.01 05/16/06 PACIFIC PREMIER BANCORP INC DE 1.01,9.01 04/01/06 PEGASUS AIRCRAFT PARTNERS II L P DE 8.01 05/19/06 PEPCO HOLDINGS INC DE 8.01 05/19/06 PETROQUEST ENERGY INC DE 1.01,7.01,8.01,9.01 05/16/06 PHYTOMEDICAL TECHNOLOGIES INC NV 7.01,9.01 05/16/06 PIERRE FOODS INC NC 1.01 05/15/06 PINNACLE WEST CAPITAL CORP AZ 1.01,1.02 05/16/06 PMA CAPITAL CORP PA 8.01 05/12/06 POCAHONTAS BANCORP INC DE 2.02,9.01 05/15/06 POCAHONTAS BANCORP INC DE 4.02,9.01 05/15/06 AMEND POMEROY IT SOLUTIONS INC DE 8.01,9.01 05/15/06 POMEROY IT SOLUTIONS INC DE 4.01,9.01 04/20/06 AMEND POOL CORP DE 5.03,9.01 05/16/06 POTOMAC ELECTRIC POWER CO VA 8.01 05/19/06 PRB Gas Transportation, Inc. NV 8.01,9.01 05/15/06 PRINCIPAL FINANCIAL GROUP INC DE 1.01,5.02,9.01 05/16/06 PROASSURANCE CORP DE 1.01,8.01 05/17/06 PROVIDENT BANKSHARES CORP MD 5.02 05/17/06 QLT INC/BC A1 8.01 05/18/06 QUEST DIAGNOSTICS INC DE 8.01 05/15/06 R H DONNELLEY CORP DE 1.01,9.01 05/16/06 RADNOR HOLDINGS CORP DE 2.05,5.02,7.01,9.01 05/19/06 RAINIER PACIFIC FINANCIAL GROUP INC WA 2.02,9.01 05/19/06 RAMP Series 2006-RZ2 Trust DE 8.01,9.01 05/18/06 RAYONIER INC NC 5.02 05/18/06 REDBACK NETWORKS INC DE 1.01,8.01,9.01 05/10/06 REGENT COMMUNICATIONS INC DE 8.01 05/09/06 REMEC INC CA 8.01 05/17/06 RIMAGE CORP MN 1.01,8.01,9.01 05/16/06 RIVIERA HOLDINGS CORP NV 8.01 05/18/06 Rosetta Resources Inc. DE 5.02,9.01 05/15/06 ROYAL BANCSHARES OF PENNSYLVANIA INC PA 5.03,8.01,9.01 05/17/06 ROYAL BODYCARE INC/NV DE 2.02,9.01 05/17/06 RSA SECURITY INC/DE/ DE 8.01,9.01 05/19/06 Ruths Chris Steak House, Inc. DE 2.03 05/17/06 RYLAND GROUP INC MD 2.04,9.01 05/19/06 SACO I Trust 2006-5 DE 9.01 04/28/06 AMEND SAFETEK INTERNATIONAL INC DE 1.01,2.03,3.02,8.01,9.01 05/16/06 SANTANDER BANCORP 8.01 05/15/06 SCIENTIFIC ENERGY INC UT 5.02 05/19/06 Scientigo, Inc. DE 5.02,8.01,9.01 05/17/06 Scientigo, Inc. DE 5.02,8.01,9.01 05/17/06 SCORE ONE INC NV 1.01,2.01,5.06,9.01 04/25/06 SCOTTISH RE GROUP LTD E9 7.01,9.01 05/18/06 SCRIPPS E W CO /DE OH 2.05,2.06,9.01 05/16/06 SEACHANGE INTERNATIONAL INC DE 1.01 05/15/06 SEITEL INC DE 1.01 05/19/06 SELECT COMFORT CORP 7.01,9.01 05/19/06 SERVICEMASTER CO DE 1.01,5.02,9.01 05/19/06 SHAW GROUP INC LA 1.01,5.02 05/17/06 Siam Imports, Inc. NV 2.01,3.02,5.01,5.06,9.01 05/12/06 Siam Imports, Inc. NV 5.02 05/15/06 SKYLYNX COMMUNICATIONS INC DE 1.01,2.01,3.02,5.01,5.02,5.03 04/28/06 AMEND SMITH & WESSON HOLDING CORP NV 1.01,9.01 05/15/06 Som Resources Inc. NV 5.02 05/15/06 SONA MOBILE HOLDINGS CORP DE 2.01 04/28/06 SONA MOBILE HOLDINGS CORP DE 5.02,8.01,9.01 05/16/06 SONUS PHARMACEUTICALS INC DE 5.02 05/15/06 SOUTHWEST AIRLINES CO TX 8.01,9.01 05/17/06 SOUTHWEST WATER CO DE 1.01,5.02,5.03,8.01,9.01 05/19/06 SPECIALIZED HEALTH PRODUCTS INTERNATI DE 8.01,9.01 05/19/06 SPECTRE GAMING INC MN 1.01 05/15/06 SPEEDWAY MOTORSPORTS INC DE 1.01,8.01 05/15/06 STANDARD MANAGEMENT CORP IN 2.02,3.01,9.01 05/15/06 STANDARD MOTOR PRODUCTS INC NY 1.01,8.01,9.01 05/18/06 STRATEGIC HOTELS & RESORTS, INC 7.01,8.01,9.01 05/18/06 STRATEX NETWORKS INC DE 5.03,9.01 05/16/06 STRATS SM TRUST FOR GOLDMAN SACHS GRO 8.01,9.01 05/15/06 STRATS SM TRUST FOR HISTORIC TW INC S DE 8.01,9.01 05/15/06 STRATS SM TRUST FOR WAL-MART STORES, 8.01,9.01 05/15/06 STRATS TRUST FOR SPRINT CAP CORP SEC DE 8.01,9.01 05/15/06 Synovics Pharmaceuticals NV 8.01,9.01 05/17/06 Synovics Pharmaceuticals NV 8.01,9.01 05/17/06 SYS CA 4.02 05/19/06 TAG IT PACIFIC INC DE 3.01,9.01 05/16/06 TASER INTERNATIONAL INC 3.01 05/17/06 TELEPHONE & DATA SYSTEMS INC /DE/ DE 3.01,9.01 05/16/06 TETON ENERGY CORP DE 5.02,8.01,9.01 05/18/06 THERMO ELECTRON CORP DE 1.01,9.01 05/18/06 Thomas Equipment, Inc. DE 1.01,2.03,3.02,9.01 05/15/06 TIENS BIOTECH GROUP USA INC 8.01,9.01 05/19/06 TORCH ENERGY ROYALTY TRUST DE 2.02 05/19/06 TOREADOR RESOURCES CORP DE 4.01 05/15/06 TOTALMED INC DE 5.02,9.01 05/05/06 Tower Group, Inc. DE 8.01,9.01 05/19/06 TOWN SPORTS INTERNATIONAL HOLDINGS IN DE 1.01,9.01 05/18/06 TRANSCAT INC OH 1.01,2.02,9.01 05/16/06 TRANSMETA CORP DE 1.01,5.02 05/15/06 TRANSMONTAIGNE INC DE 8.01,9.01 05/18/06 TRC COMPANIES INC /DE/ DE 1.01,3.01,9.01 05/15/06 TRI STATE 1ST BANK INC OH 8.01 05/19/05 Triad Automobile Receivables Trust 20 8.01,9.01 05/17/06 TWC Holding LLC DE 7.01 05/19/06 TWC Holding LLC DE 2.05 02/06/06 AMEND TXU CORP /TX/ TX 1.01,5.03,9.01 05/18/06 TYLER TECHNOLOGIES INC DE 8.01 05/18/06 U.S. Shipping Partners L.P. DE 8.01 05/12/06 UNION BANKSHARES CO/ME ME 7.01,9.01 05/18/06 UNITED GUARDIAN INC DE 8.01,9.01 05/18/06 UNITED STATES CELLULAR CORP DE 3.01,9.01 05/16/06 Universal Capital Management, Inc. DE 1.01,9.01 05/16/06 UROPLASTY INC MN 1.01,1.02,5.02,9.01 05/17/06 US ENERGY CORP WY 8.01 05/15/06 USA Mobility, Inc DE 8.01,9.01 05/19/06 UTEK CORP 8.01,9.01 05/12/06 UTEK CORP 8.01,9.01 05/12/06 Valley Commerce Bancorp CA 8.01 05/16/06 Veri-Tek International, Corp. MI 1.01,9.01 05/16/06 VERTICALNET INC PA 1.01,2.03,9.01 05/15/06 VFINANCE INC DE 9.01 05/15/06 VIASYSTEMS INC DE 4.01,9.01 04/18/06 AMEND VIROPHARMA INC DE 1.01 05/15/06 WACHOVIA CORP NEW NC 8.01,9.01 05/07/06 WASHINGTON REAL ESTATE INVESTMENT TRU MD 1.01,2.01,9.01 05/19/06 WASHINGTON TRUST BANCORP INC RI 1.01,9.01 04/25/06 WATERFORD GAMING LLC DE 8.01 05/19/06 WEBSIDESTORY INC CA 8.01 05/16/06 WELLCO ENTERPRISES INC NC 2.02 05/19/06 WELLS REAL ESTATE FUND IV L P GA 2.01,9.01 05/15/06 WELLS REAL ESTATE FUND V L P GA 2.01,9.01 05/15/06 WELLS REAL ESTATE FUND VI L P GA 2.01,9.01 05/15/06 WELLS REAL ESTATE FUND VII L P GA 2.01,9.01 05/15/06 WELLS REAL ESTATE FUND VIII LP GA 2.01,9.01 05/15/06 WESBANCO INC WV 1.01 05/19/06 WESTMORELAND COAL CO DE 3.02,9.01 05/19/06 WESTMORELAND COAL CO DE 8.01,9.01 05/19/06 WESTMORELAND COAL CO DE 5.03,9.01 05/18/06 WESTMORELAND COAL CO DE 3.01,9.01 05/17/06 WHITNEY INFORMATION NETWORK INC CO 4.02 05/19/06 WINMARK CORP MN 1.01,2.03,9.01 05/16/06 WORLD AIR HOLDINGS, INC. 3.01 05/18/06 WORLD AM, INC. 3.02,9.01 01/06/06 Wornick CO DE 7.01 05/19/06 WQN, Inc. 1.01 05/17/06 WYNN LAS VEGAS LLC NV 4.01,9.01 05/18/06 WYNN RESORTS LTD 4.01,9.01 05/18/06 XANSER CORP DE 2.02 05/15/06 XL CAPITAL LTD 1.01,9.01 05/15/06