SEC NEWS DIGEST Issue 2006-142 July 25, 2006 COMMISSION ANNOUNCEMENTS SECURITIES AND EXCHANGE COMMISSION SUSPENDS TRADING IN SOLOMON ALLIANCE GROUP, INC. FOR FAILURE TO MAKE REQUIRED PERIODIC FILINGS The Commission announced the temporary suspension of trading of the securities of the following issuer, commencing at 9:30 a.m. EDT on July 25, 2006, and terminating at 11:59 p.m. EDT on Aug. 7, 2006: Solomon Alliance Group, Inc. (SAGE) The Commission temporarily suspended trading in the securities of SAGE due to a lack of current and accurate information about the company because it has not filed periodic reports with the Commission since the period ended Sept. 30, 2001. This order was entered pursuant to Section 12(k) of the Securities Exchange Act of 1934 (Exchange Act). The Commission cautions brokers, dealers, shareholders and prospective purchasers that they should carefully consider the foregoing information along with all other currently available information and any information subsequently issued by this company. Brokers and dealers should be alert to the fact that, pursuant to Exchange Act Rule 15c2-11, at the termination of the trading suspensions, no quotation may be entered relating to the securities of the subject company unless and until the broker or dealer has strictly complied with all of the provisions of the rule. If any broker or dealer is uncertain as to what is required by the rule, it should refrain from entering quotations relating to the securities of this company that has been subject to a trading suspension until such time as it has familiarized itself with the rule and is certain that all of its provisions have been met. Any broker or dealer with questions regarding the rule should contact the staff of the Securities and Exchange Commission in Washington, DC at (202) 551-5720. If any broker or dealer enters any quotation which is in violation of the rule, the Commission will consider the need for prompt enforcement action. If any broker, dealer or other person has any information which may relate to this matter, they should immediately communicate it to the Delinquent Filings Branch of the Division of Enforcement at (202) 551- 5466, or by e-mail at DelinquentFilings@sec.gov. (Rel. 34-54200) CHAIRMAN CHRISTOPHER COX NAMES CONRAD HEWITT TO BE THE COMMISSION'S NEXT CHIEF ACCOUNTANT On July 24, Chairman Christopher Cox announced that Conrad Hewitt, a distinguished leader of the accounting profession and the former chief financial regulator for the State of California, will join the Securities and Exchange Commission as its next Chief Accountant. "Conrad Hewitt brings to the SEC over 30 years' experience as a leader of one of the world's largest accounting firms, a strong background as a regulator, and recent service as chairman of 10 audit committees," Chairman Cox said. "His deep commitment to promoting and safeguarding the interests of investors and the efficient operation of our capital markets will make him an exceptionally valuable leader of our professional staff. Conrad's mission-to maintain the integrity and strength of our markets in an era of unprecedented global competition- is enormously important. His combination of public and private sector experience, his extensive knowledge, and his practiced judgment make him exceptionally qualified to meet this challenge, and to help me and the Commission address the whole range of domestic and international issues facing us. With his help, we will ensure that America's markets remain the gold standard. When Conrad joins the Commission, he will become America's chief accountant, and every investor will be his client." Mr. Hewitt currently is Chairman of the Audit Committee of Varian, Inc. He also chairs the Audit Committee of North Bay Bancorp, and chairs both the Compensation Committees and the Audit Committees of S&P Co. and Pabst Brewing Co. From 1995 to 1998, he was California Superintendent of Banking and Commissioner of the California Department of Financial Institutions. From 1972 to 1995, Mr. Hewitt was the Managing Partner of Ernst & Young, and its predecessor firm, Ernst & Ernst, in the firm's Northern California (1986-95), Seattle (1979-86), and Honolulu (1972-79) regions. He began his career as an auditor in the U.S. Air Force at Strategic Air Command Headquarters. He held the rank of Captain. "I'm delighted to once again have the opportunity for public service to protect investors," Mr. Hewitt said. "Having worked closely with former Financial Accounting Standards Board Chairman Denny Beresford, I particularly look forward to a close working relationship with the FASB. My experience as the chairman of several public company audit and compensation committees, during which I worked directly with the nation's largest auditing firms to implement the provisions of the Sarbanes-Oxley Act in the private sector, has given me great respect for the role of the Public Company Accounting Oversight Board. I look forward to working with the professionals there to maximize the protection of shareholders while eliminating excessive costs and burdens both here and abroad. The challenges for accounting, both in the U.S. and throughout the world, have never been greater. I'm confident that we will meet them." As Chief Accountant, Mr. Hewitt will oversee accounting interpretations, international accounting matters, and professional practice issues. He will lead the Commission's work on implementing Sarbanes-Oxley's internal control provisions, reducing complexity in accounting, enforcing compliance with accounting standards, and promoting the convergence of accounting standards under U.S. Generally Accepted Accounting Principles and International Financial Reporting Standards. Mr. Hewitt earned a Bachelor of Science in Finance and Banking at the University of Illinois. He performed graduate work at the University of Southern California and participated in executive programs at Stanford University and Northwestern University. He is a certified public accountant. Mr. Hewitt will begin his duties at the Commission on Aug. 18, 2006. (Press Rel. 2006-122) CHANGE IN THE MEETING: DELETION OF ITEM The following item will not be considered during the closed meeting on Thursday, July 27, 2006: An adjudicatory matter. CHANGE IN THE MEETING: TIME CHANGE The time of the closed meeting scheduled for Thursday, July 27, 2006, has been changed from 2:00 p.m. to 3:00 p.m. At times, changes in Commission priorities require alterations in the scheduling of meeting items. For further information and to ascertain what, if any, matters have been added, deleted or postponed, please contact the Office of the Secretary at (202) 551-5400. ENFORCEMENT PROCEEDINGS COMMISSION ORDERS HEARINGS ON REGISTRATION REVOCATION AGAINST SEVEN DELINQUENT COMPANIES FOR FAILURE TO MAKE REQUIRED PERIODIC FILINGS In conjunction with the trading suspension in the matter of Solomon Alliance Group, Inc., the Commission today also instituted public administrative proceedings to determine whether to revoke or suspend for a period not exceeding twelve months the registration of each class of the securities of seven companies for failure to make required periodic filings with the Commission: Hancock Holdings, Inc. Image World Media, Inc.(IWMI) Irving Capital Corp. Madison Holdings, Inc. Orion Technologies, Inc.(ORTG) Parc Capital Corp. Solomon Alliance Group, Inc. (SAGE) In this Order, the Division of Enforcement (Division) alleges that the seven issuers are delinquent in their required periodic filings with the Commission. In this proceeding, instituted pursuant to Exchange Act Section 12(j), a hearing will be scheduled before an Administrative Law Judge. At the hearing, the judge will hear evidence from the Division and the respondents to determine whether the allegations of the Division contained in the Order, which the Division alleges constitute failures to comply with Exchange Act Section 13(a) and Rules 13a-1 and 13a-13 thereunder, are true. The judge in the proceeding will then determine whether the registrations pursuant to Exchange Act Section 12 of the securities of these respondents should be revoked, or in the alternative, suspended for a period not exceeding twelve months. The Commission ordered that the Administrative Law Judge in this proceeding issue an initial decision not later than 120 days from the date of service of the order instituting proceedings. (Rel. 34-54201; File No. 3-12375 CIVIL AND ADMINSTRATIVE PROCEEDINGS RESOLVED AS TO GERARD MCCALLION On July 24, the Commission resolved certain administrative and district court proceedings with Gerard McCallion (McCallion). On July 20, the Honorable Berle M. Schiller, United States District Court Judge, signed a Final Judgment permanently enjoining McCallion from violations of antifraud provisions of the federal securities laws (Final Judgment). McCallion consented to the Final Judgment without admitting or denying the allegations of the Commission's complaint, except as to jurisdiction. In the civil injunctive action filed by the Commission in 1993, the Commission alleges that McCallion, as president of Cantor Capital Corp. (Cantor), facilitated a fraudulent initial public offering by a shell company. The complaint alleges that McCallion knowingly or recklessly permitted Cantor, which underwrote the offering, to sell the stock to three related purchasers using multiple names, opening new accounts for each name and creating the appearance that the offering was public. In January 1994, the Commission's civil action was stayed upon the request of the office of the United States Attorney for the Eastern District of Pennsylvania. The Final Judgment permanently enjoins McCallion from violating Section 17(a) of the Securities Act of 1933, and Section 10(b) of Securities Exchange Act of 1934 and Rule 10b-5 thereunder. The Final Judgment orders McCallion to pay disgorgement together with prejudgment interest in the amount of $7,631. The Commission did not seek a civil penalty because the alleged wrongdoing preceded the effective date of the Securities Enforcement Remedies and Penny Stock Reform Act of 1990. (Pub. L. No. 101-429, 104 Stat. 931 (1990)). The Commission also announced today that it issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934, Making Findings, and Imposing Remedial Sanctions barring McCallion from association with any broker or dealer. This order is based on the permanent injunction contained in the Final Judgment. [SEC v. Mersky, et al., Civil Action No. 93- 5200 (E.D. Pa.)] (LR-19771); Administrative Proceeding (Rel. 34-54196; File No. 3-12373) IN THE MATTER OF WESTON L. SMITH, CPA On July 24, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Rule 102(e) of the Commission's Rules of Practice, Making Findings and Imposing Remedial Sanction (Order) against Weston L. Smith. The Order finds that Smith, a certified public accountant licensed to practice in the State of Alabama, served as an officer in the Reimbursement Department of HealthSouth Corporation (HealthSouth) from 1987 through March 2000, as the Controller of HealthSouth from March 2000 to August 2001 and as the Chief Financial Officer of HealthSouth from August 2001 to August 2002. The Order finds that on March 21, 2003, the Commission filed a complaint against Smith in SEC v. Weston L. Smith and William T. Owens (Civil Action No. CV-03-C-0720-S, amended to CV-03-CO-0720-S), and that on July 14, 2006, the court entered an order permanently enjoining Smith, by consent, from future violations of Section 17(a) of the Securities Act of 1933 and Sections 10(b) and 13(b)(5) of the Securities Exchange Act of 1934 and Rules 10b-5 and 13b2-1 thereunder, and from aiding and abetting violations of Sections 10(b), 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act and Rules 12b-20, 13a- 1 and 13a-13 thereunder. The Commission's complaint alleged, among other things, that Smith and other senior officers of HealthSouth engaged in a fraudulent scheme which resulted in HealthSouth filing materially false and misleading financial statements in the company's annual reports on Forms 10-K and periodic reports on Forms 10-Q from 1997 through 2002. Among other things, the complaint alleged that Smith directed other HealthSouth employees to make entries on the company's books which fraudulently overstated income and reflected fictitious assets in amounts which matched generally the fraudulent overstatements of income. The complaint alleged that the fraudulent entries were designed to avoid detection by HealthSouth's independent auditors. The Order also finds that on Sept. 23, 2005, a judgment of conviction was entered against Smith in United States v. Smith, CR-03-PT-0126-S, in the U.S. District Court for the Northern District of Alabama, finding him guilty of one count of conspiracy to commit wire fraud and securities fraud, one count of filing false reports with the Commission and one count of filing a false certification of financial information with the Commission. As a result of this conviction, Smith was sentenced to 27 months incarceration followed by one year of supervised release, and was ordered to forfeit $1.5 million. Based on the above, the Order forthwith suspends Smith from appearing or practicing before the Commission as an accountant. Smith consented to the issuance of the Order without admitting or denying any of the findings in the Order except for the Commission's jurisdiction over him and the subject matter of these proceedings and the fact of his conviction and the entry of the injunction against him. (Rel. 34- 54197; AAE Rel. No. 2463; File No. 3-12374) IN THE MATTER OF ROBERT KOZAK An Administrative Law Judge has issued an Order Making Findings and Imposing Remedial Sanction by Default (Default Order) in the matter of Robert Kozak. The Order Instituting Proceedings alleged that Respondent Robert Kozak pleaded guilty to charges of conspiracy to commit securities fraud and securities fraud before the U.S. District Court for the Eastern District of New York. The Default Order finds these allegations to be true and bars Robert Kozak from association with any broker or dealer pursuant to Section 15(b) of the Securities Exchange Act of 1934. (Rel. 34-54202; File No. 3-12309) SEC CHARGES ENDOCARE WITH ACCOUNTING FRAUD AND MISLEADING STATEMENTS ABOUT INTERNAL INVESTIGATION The Commission announced on July 19, 2006, that Irvine, California- based Endocare, Inc. agreed to settle fraud charges for engaging in a widespread accounting fraud and then making false and misleading public statements about the results of an internal investigation. At the time, Endocare developed and distributed medical devices for use in the treatment of various types of cancers and urological ailments. To settle the Commission's charges, which were filed in U.S. District Court for the Central District of California, Endocare agreed to pay a $750,000 civil penalty and to be permanently enjoined from the antifraud, reporting, recordkeeping, and internal controls provisions of the federal securities laws. Endocare agreed to settle the Commission's action without admitting or denying the allegations. The Commission also announced that Endocare's senior vice president of sales, Kevin Quilty (Quilty), age 52, of Washington Crossing, Pennsylvania, and the former president of an Endocare subsidiary, Jerry W. Anderson (Anderson), age 59, of Gunter, Texas, agreed to settle SEC charges for recordkeeping and internal controls violations and (in the case of Quilty) for aiding and abetting Endocare's reporting violations. Quilty agreed to a permanent injunction and to pay $23,749 in disgorgement and interest, and a $25,000 penalty. Anderson agreed to a permanent injunction and to pay a $35,000 penalty. In a separate administrative proceeding instituted by the Commission on July 19, Endocare's former director of sales for the Southeast region, L. Michael Hart, age 58, of Fort Pierce, Florida, agreed to cease and desist from causing Endocare's reporting and recordkeeping violations. All agreed to settle the charges without admitting or denying the allegations and findings. The settlements are subject to approval by the court. According to the Commission's complaint, Endocare engaged in improper revenue recognition practices, ranging from false sales to undisclosed side agreements, and improperly understated or deferred expenses to inflate earnings. The complaint alleges that, as a result of its fraudulent accounting, Endocare overstated revenue by at least 33% for the second quarter of 2002. The complaint further alleges that Endocare understated its pre-tax loss for 2001 by 20% and falsely reported pre-tax earnings for the first two quarters of 2002, rather than its actual substantial losses. The complaint further alleges that Quilty and Anderson assisted in Endocare's improper revenue practices. The complaint alleges that Quilty entered into numerous undisclosed side agreements containing contingent terms and parked product shipped to Endocare-controlled warehouses. The complaint also alleges that Anderson created fictitious customers used to purchase $1.2 million in product in September 2002. Also according to the complaint, Endocare committed additional securities law violations in the course of investigating allegations of improper accounting raised by its acting controller. In late October 2002, after receiving the controller's allegations, Endocare's audit committee retained a law firm to perform an investigation. Endocare's auditors at the time, KPMG, suggested that the audit committee hire independent counsel and an independent forensic accountant to conduct the investigation. In November 2002, after reviewing the work of a forensic accountant that the audit committee had retained, KPMG informed the audit committee that it was not prepared to complete its quarterly review until an expanded internal investigation had been performed. In December 2002, KPMG informed the audit committee that it had concluded that it could no longer rely on the representations of Endocare's management, and that it was withdrawing its report on Endocare's financial statements for the last fiscal year. Following these events, however, in March 2003 Endocare issued a press release in which it announced that, after an "independent review and investigation," the audit committee and its advisors had concluded that there was "no indication of fraud or intentional wrongdoing by management." The complaint alleges that this press release was false and misleading because, first, Endocare in fact had not conducted an independent investigation, and second, its internal review had in fact revealed substantial evidence of fraud or intentional wrongdoing. In its complaint, the Commission charged Endocare with violating the antifraud provisions, Section 17(a) of the Securities Act of 1933 and Section 10(b) and Rule 10b-5 thereunder of the Securities Exchange Act of 1934 (Exchange Act); the reporting provisions, Section 13(a) of the Exchange Act and Rules 12b-20, 13a-1, 13a-11, and 13a-13 thereunder; recordkeeping provision, Section 13(b)(2)(A) of the Exchange Act; and internal controls provision, Section 13(b)(2)(B) of the Exchange Act. The Commission further charged Quilty and Anderson with aiding and abetting and violating the recordkeeping provisions, Sections 13(b)(2)(A) and 13(b)(5) of the Exchange Act and Rule 13b2-1 thereunder, and additionally as to Quilty, aiding and abetting Endocare's violations of reporting provisions, Section 13(a) of the Exchange Act and Rules 12b-20, 13a-1, and 13a-13 thereunder. The Commission's investigation is continuing. [SEC v. Endocare, Inc., Kevin M. Quilty, and Jerry W. Anderson, Civil Action No. CV 06-4502 RSWL (SSx)(C.D.Cal.)] (LR-19772; AAE Rel. No. 2464) FORMER CONSECO, INC. CHIEF FINANCIAL OFFICER ROLLIN DICK SUSPENDED FROM PRACTICING BEFORE THE COMMISSION On July 25, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Rule 102(e) of the Commission's Rules of Practice, Making Findings, and Imposing Remedial Sanctions (Order) against Rollin M. Dick, CPA (Dick). The Order finds that from 1986 to April 2000, Dick, a certified public accountant licensed to practice in the State of Indiana, was Chief Financial Officer and Executive Vice-President of Conseco, Inc. (Conseco). The Order also finds that from June 1998 to April 2000, Dick was Chief Financial Officer of Conseco Finance Corporation (Conseco Finance), f/k/a Green Tree Financial Corporation, a wholly owned subsidiary of Conseco during this period. The Order finds that on March 10, 2004, the Commission filed a complaint against Dick and co-defendant James S. Adams (Adams) in Securities and Exchange Commission v. Rollin M. Dick and James S. Adams, Case No. 1:04-CV-0457 SEB-VSS in the U.S. District Court for the Southern District of Indiana, and that on Aug. 30, 2005, the Commission filed an amended complaint against Dick and Adams in this action. The Order also finds that on July 3, 2006, the court entered a Final Judgment permanently enjoining Dick, by consent, from future violations of Section 17(a) of the Securities Act of 1933, Section 10(b) and 13(b)(5) of the Securities Exchange Act of 1934 (Exchange Act) and Exchange Act Rules 10b-5, 13b2-1 and 13b2-2, and from aiding and abetting violations of Sections 10(b), 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act and Exchange Act Rules 10b-5, 12b-20 and 13a-13. The Judgment also ordered Dick to pay $110,000 as a civil money penalty, and barred Dick for a period of five years following the date of entry of the Final Judgment from acting as an officer or director of any public company. The Commission's amended complaint alleged, among other things, that from March 1999 through February 2000, Conseco and Conseco Finance made false and misleading statements about their earnings in filings made with the Commission and in public statements announcing their earnings, overstating their financial results by hundreds of millions of dollars. The complaint alleged that this massive overstatement occurred primarily because Dick and Adams conducted a fraudulent scheme to avoid huge write-downs of certain assets held by Conseco Finance known as interest-only securities, and corresponding charges to earnings, through the use of improper accounting techniques in violation of United States Generally Accepted Accounting Principles. The complaint also alleged that Dick and Adams made a variety of improper and unsupported "top-side" adjustments to Conseco Finance's books and records at the end of the first three quarters of 1999 to further inflate Conseco and Conseco Finance's earnings for these quarters in order to meet Wall Street's analysts' consensus earnings targets. Further, the complaint alleged that Conseco and Conseco Finance, under Dick and Adams' direction, failed to maintain a system of internal accounting controls sufficient to prevent these and other material misstatements in their financial statements, and that Dick and Adams were responsible for and took advantage of this failure to maintain adequate controls. Finally, the complaint alleged that Dick and Adams made misrepresentations to Conseco and Conseco Finance's auditors in management representation letters. Based on the above, the Order suspends Dick from appearing or practicing before the Commission as an accountant, provided that five years after the date of the Order, Dick may request that the Commission consider his reinstatement. Dick consented to the issuance of the Order without admitting or denying any of the findings, except as to the entry of the final judgment in the civil action. (Rel. 34- 54207; AAE Rel. No. 2465; File No. 3-12376) FORMER CONSECO, INC. CHIEF ACCOUNTING OFFICER JAMES ADAMS SUSPENDED FROM PRACTICING BEFORE THE COMMISSION On July 25, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Rule 102(e) of the Commission's Rules of Practice, Making Findings, and Imposing Remedial Sanctions (Order) against James S. Adams, CPA (Adams). The Order finds that from 1996 to September 2002, Adams, a certified public accountant licensed to practice in the State of Indiana, was Chief Accounting Officer, Treasurer, and Senior Vice-President of Conseco, Inc. (Conseco). The Order also finds that from June 1998 to July 2002, Adams was Chief Accounting Officer of Conseco Finance Corporation (Conseco Finance), f/k/a Green Tree Financial Corporation, a wholly owned subsidiary of Conseco during this period. The Order finds that on March 10, 2004, the Commission filed a complaint against Adams and co-defendant Rollin M. Dick (Dick) in Securities and Exchange Commission v. Rollin M. Dick and James S. Adams, Case No. 1:04-CV-0457 SEB-VSS in the U.S. District Court for the Southern District of Indiana and that on Aug. 30, 2005, the Commission filed an amended complaint against Dick and Adams in this action. The Order also finds that on July 3, 2006, the court entered a Final Judgment permanently enjoining Adams, by consent, from future violations of Section 17(a) of the Securities Act of 1933, Section 10(b) and 13(b)(5) of the Securities Exchange Act of 1934 (Exchange Act) and Exchange Act Rules 10b-5, 13b2-1 and 13b2-2, and from aiding and abetting violations of Sections 10(b), 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act and Exchange Act Rules 10b-5, 12b-20 and 13a-13. The Judgment also ordered Adams to pay $90,000 as a civil money penalty, and barred Adams for a period of five years following the date of entry of the Final Judgment, from acting as an officer or director of any public company. The Commission's amended complaint alleged, among other things, that from March 1999 through February 2000, Conseco and Conseco Finance made false and misleading statements about their earnings in filings made with the Commission and in public statements announcing their earnings, overstating their financial results by hundreds of millions of dollars. The complaint alleged that this massive overstatement occurred primarily because Dick and Adams conducted a fraudulent scheme to avoid huge write-downs of certain assets held by Conseco Finance known as interest-only securities, and corresponding charges to earnings, through the use of improper accounting techniques in violation of United States Generally Accepted Accounting Principles. The complaint also alleged that Dick and Adams made a variety of improper and unsupported "top-side" adjustments to Conseco Finance's books and records at the end of the first three quarters of 1999 to further inflate Conseco and Conseco Finance's earnings for these quarters in order to meet Wall Street's analysts' consensus earnings targets. Further, the complaint alleged that Conseco and Conseco Finance, under Dick and Adams' direction, failed to maintain a system of internal accounting controls sufficient to prevent these and other material misstatements in their financial statements, and that Dick and Adams' were responsible for and took advantage of this failure to maintain adequate controls. Finally, the complaint alleged that Dick and Adams made misrepresentations to Conseco and Conseco Finance's auditors in management representation letters. Based on the above, the Order suspends Adams from appearing or practicing before the Commission as an accountant, provided that five years after the date of the Order, Adams may request that the Commission consider his reinstatement. Adams consented to the issuance of the Order without admitting or denying any of the findings, except as to the entry of the final judgment in the civil action. (Rel. 34- 54208; AAE Rel. No. 2466; File No. 3-12377) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE The Depository Trust Company, the Fixed Income Clearing Corporation, and the National Securities Clearing Corporation filed proposed rule changes (SR-DTC-2006-10, SR-FICC-2006-09, and SR-NSCC-2006-08), which became effective upon filing, to provide that each clearing agency's President shall serve as its Chief Executive Officer. Publication is expected in the Federal Register during the week of July 24. (Rel. 34- 54173) APPROVAL OF PROPOSED RULE CHANGE The Commission approved a proposed rule change and Amendment No. 1 thereto filed by the Philadelphia Stock Exchange (SR-Phlx-2006-30) relating to reducing staffing requirements for options specialist units. Publication is expected in the Federal Register during the week of July 24. (Rel. 34-54190) 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-4 CATHAY GENERAL BANCORP, 777 N BROADWAY, LOS ANGELES, CA, 90012, 2136254700 - 0 ($1.00) Equity, (File 333-135976 - Jul. 24) (BR. 07C) S-8 APPLIED MATERIALS INC /DE, 3050 BOWERS AVE, SANTA CLARA, CA, 95054-3299, 4087275555 - 3,028,672 ($40,198,481.57) Equity, (File 333-135977 - Jul. 24) (BR. 10A) SB-2 HOTEL OUTSOURCE MANAGEMENT INTERNATIONAL INC, 63 WALL ST, STE 1801, NEW YORK, NY, 10005, 2123441600 - 3,395,263 ($1,307,176.20) Equity, (File 333-135978 - Jul. 24) (BR. 08B) SB-2 Nilam Resources Inc., 42 CAMDEN STREET SUITE 503, TORONTO, A6, M5V 1V1, 416 823 0915 - 5,500,000 ($55,000.00) Equity, (File 333-135980 - Jul. 24) (BR. ) S-3 Synovics Pharmaceuticals, 2425 E CAMELBACK RD, STE 650, PHOENIX, AZ, 85016, 6025080112 - 4,005,660 ($16,022,640.00) Equity, (File 333-135981 - Jul. 24) (BR. 01A) S-11 Fidelity Property Income Trust, 82 DEVONSHIRE STREET E14F, BOSTON, MA, 02109, 617-563-7000 - 0 ($1,000,000,000.00) Equity, (File 333-135982 - Jul. 24) (BR. ) S-3ASR CONOR MEDSYSTEMS INC, 1003 HAMILTON COURT, MENLO PARK, CA, 94025, (650) 614-4100 - 0 ($0.00) Equity, (File 333-135983 - Jul. 24) (BR. 10A) S-8 HI/FN INC, 750 UNIVERSITY AVENUE, ., LOS GATOS, CA, 95032, 4093993500 - 500,000 ($500,000.00) Equity, (File 333-135984 - Jul. 24) (BR. 10B) S-8 MICRON ENVIRO SYSTEMS INC, 789 WEST PENDER ST, SUITE 1250, VANCOUVER BC, A1, V6C 1H2, 6046466903 - 3,000,000 ($106,500.00) Equity, (File 333-135985 - Jul. 24) (BR. 04A) S-8 HI/FN INC, 750 UNIVERSITY AVENUE, ., LOS GATOS, CA, 95032, 4093993500 - 500,000 ($500,000.00) Equity, (File 333-135987 - Jul. 24) (BR. 10B) F-6 VODAFONE GROUP PUBLIC LTD CO, VODAFONE HOUSE, THE CONNECTION, NEWBURY, BERKSHIRE, X0, RG14 2FN, 011-44-1635-33251 - 250,000,000 ($12,500,000.00) ADRs/ADSs, (File 333-135988 - Jul. 24) (BR. 11A) S-8 AMICAS, Inc., 20 GUEST STREET, SUITE 200, BOSTON, MA, 02135, 6177797878 - 0 ($23,760,000.00) Equity, (File 333-135989 - Jul. 24) (BR. 03B) S-8 Equity Solutions, Inc., 626-961-8039 - 10,000,000 ($500,000.00) Equity, (File 333-135990 - Jul. 24) (BR. ) S-3ASR CONSTELLATION ENERGY GROUP INC, 750 E PRATT ST, BALTIMORE, MD, 21202, 4107832800 - 0 ($0.00) Unallocated (Universal) Shelf, (File 333-135991 - Jul. 24) (BR. 02A) F-6 SANDVIK AB /FI, S 81181, SANDVIKEN SWEDEN, V7, 50,000,000 ($2,500,000.00) ADRs/ADSs, (File 333-135992 - Jul. 24) (BR. ) S-8 MERCANTILE BANKSHARES CORP, 2 HOPKINS PLZ, PO BOX 1477, BALTIMORE, MD, 21203, 4102375900 - 0 ($3,148,763.00) Equity, (File 333-135993 - Jul. 24) (BR. 07B) S-4 Entergy Louisiana, LLC, 4809 JEFFERSON HIGHWAY, JEFFERSON, LA, 70121, 504-840-2734 - 1,000,000 ($100,000,000.00) Equity, (File 333-135994 - Jul. 24) (BR. 02C) S-8 BLACKBOARD INC, 1899 L ST NW, 5TH FLR, WASHINGTON, DC, 20036, 0 ($60,806,250.00) Equity, (File 333-135995 - Jul. 24) (BR. 03C) S-8 Mazal Plant Pharmaceuticals, Inc, 34 WEST 33RD STREET, NEW YORK, NY, 10001, 970-635-0346 - 2,500,000 ($1,375,000.00) Equity, (File 333-135996 - Jul. 24) (BR. 09A) S-1 ASTHMATX INC, 0 ($74,750,000.00) Equity, (File 333-135997 - Jul. 24) (BR. ) S-1 TRIDENT RESOURCES CORP, 444 7TH AVE S W, SUITE 1000, CALGARY ALB T2P0X8, A0, 00000, 403-770-0333 - 0 ($300,000,000.00) Equity, (File 333-135998 - Jul. 24) (BR. ) SB-2 PATRON SYSTEMS INC, 5775 FLATIRON PARKWAY, SUITE 230, BOULDER, CO, 80301, (303) 541-1055 - 516,040,188 ($51,604,019.00) Equity, (File 333-135999 - Jul. 24) (BR. 03B) 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 8.01,9.01 07/24/06 ACCENTIA BIOPHARMACEUTICALS INC 3.02,7.01,8.01,9.01 07/20/06 ADELPHIA COMMUNICATIONS CORP DE 1.01,9.01 07/21/06 ADVANCED COMMUNICATIONS TECHNOLOGIES FL 5.02 07/19/06 ADVANCED MICRO DEVICES INC DE 1.01,7.01,9.01 07/23/06 AEROCENTURY CORP DE 1.01 07/24/06 Affinity Media International Corp., DE 8.01,9.01 07/24/06 AIDA PHARMACEUTICALS INC NV 1.01,5.02,9.01 07/24/06 AK STEEL HOLDING CORP DE 7.01,9.01 07/21/06 ALLIANCE DATA SYSTEMS CORP DE 7.01,9.01 07/24/06 ALLSTATE LIFE INSURANCE CO 2.02 07/24/06 ALTERA CORP DE 2.02,9.01 07/24/06 AMAZON COM INC DE 5.05,9.01 07/20/06 AMDL INC DE 3.01,9.01 07/17/06 AMERICAN EXPRESS CO NY 2.02,7.01 07/24/06 Ameris Bancorp GA 2.02,9.01 07/19/06 AMGEN INC DE 2.02,9.01 07/20/06 AMYLIN PHARMACEUTICALS INC DE 2.02,8.01,9.01 07/24/06 ANADIGICS INC DE 2.02,9.01 07/24/06 ANTIGENICS INC /DE/ DE 5.02,9.01 07/24/06 APPLICA INC FL 7.01,9.01 07/24/06 ARKANSAS BEST CORP /DE/ DE 2.02,9.01 07/24/06 ASCENDIA BRANDS, INC. DE 7.01,9.01 07/18/06 ASTEC INDUSTRIES INC TN 9.01 06/30/06 ATHEROS COMMUNICATIONS INC DE 2.02,9.01 07/24/06 AtriCure, Inc. DE 5.02,9.01 07/21/06 AVAYA INC DE 2.02,2.06,5.02,9.01 07/23/06 AVISTAR COMMUNICATIONS CORP DE 1.01,2.02,9.01 07/19/06 BANCINSURANCE CORP OH 1.01,9.01 07/19/06 BANK OF THE JAMES FINANCIAL GROUP INC VA 2.02,9.01 07/21/06 BEA SYSTEMS INC DE 1.01,9.01 07/19/06 BELLSOUTH CORP GA 2.02 07/24/06 BENIHANA INC DE 2.02,9.01 07/24/06 BEVERLY NATIONAL CORP MA 8.01,9.01 07/24/06 BILL BARRETT CORP 2.02,7.01,9.01 07/20/06 BIOSANTE PHARMACEUTICALS INC DE 1.01,8.01,9.01 07/21/06 BLACKBOARD INC DE 1.01 06/14/06 BLAIR CORP DE 2.02,7.01,9.01 07/24/06 BLOCKBUSTER INC DE 1.02 07/19/06 BNC BANCORP NC 1.01,9.01 07/21/06 Brand Energy & Infrastructure Service DE 7.01,9.01 07/24/06 BROOKFIELD HOMES CORP DE 2.02,9.01 07/20/06 BROWN & BROWN INC FL 2.02 06/30/06 BRUKER BIOSCIENCES CORP DE 1.01,9.01 07/18/06 BRUNSWICK CORP DE 8.01,9.01 07/24/06 BUCYRUS INTERNATIONAL INC DE 2.02,5.02,7.01,8.01,9.01 07/19/06 CABOT OIL & GAS CORP DE 2.02,9.01 07/24/06 CAMBRIDGE HOLDINGS LTD CO 4.01,9.01 07/24/06 CAPSTONE TURBINE CORP DE 1.01,5.02 07/18/06 CARDINAL COMMUNICATIONS, INC NV 5.02,8.01,9.01 07/16/06 CARMIKE CINEMAS INC DE 3.01,8.01,9.01 07/21/06 CATALYTICA ENERGY SYSTEMS INC DE 2.01,9.01 07/19/06 CATERPILLAR INC DE 7.01,9.01 07/21/06 CELLCO PARTNERSHIP 8.01 07/24/06 CENTERSTATE BANKS OF FLORIDA INC FL 2.02,9.01 07/24/06 CENTEX CORP NV 2.02,7.01,8.01,9.01 07/24/06 CepTor CORP 2.03,3.02,9.01 07/18/06 CERAMICS PROCESS SYSTEMS CORP/DE/ DE 1.01,8.01 07/19/06 Chardan North China Acquisition Corp DE 7.01,9.01 07/24/06 CHEESECAKE FACTORY INCORPORATED DE 8.01,9.01 07/24/06 CHEMICAL FINANCIAL CORP MI 2.02,9.01 07/24/06 CHENIERE ENERGY INC DE 1.01,2.03,8.01,9.01 07/20/06 CHESAPEAKE ENERGY CORP OK 1.01,9.01 06/27/06 AMEND CHICOPEE BANCORP, INC. MA 1.01,8.01,9.01 07/18/06 CIT GROUP INC DE 8.01,9.01 06/29/06 CITIGROUP INC DE 8.01,9.01 07/24/06 CIVITAS BANKGROUP INC TN 2.02,7.01,9.01 07/24/06 CLEAR CHOICE FINANCIAL, INC. NV 1.01,2.01,3.02,5.02,9.01 07/18/06 CLOROX CO /DE/ DE 1.01,5.02,9.01 07/18/06 CNB FINANCIAL CORP/PA PA 2.02 07/24/06 CNET NETWORKS INC DE 2.02,7.01 06/30/06 Community Bancorp NV 2.02,9.01 07/18/06 COMMUNITY BANK SHARES OF INDIANA INC IN 2.02,9.01 07/21/06 Community Partners Bancorp NJ 1.01,2.02,8.01,9.01 06/21/06 CONNETICS CORP DE 1.01,3.03,9.01 07/21/06 CONOR MEDSYSTEMS INC 1.01,9.01 07/24/06 CONOR MEDSYSTEMS INC 2.02,9.01 07/24/06 CORINTHIAN COLLEGES INC 8.01,9.01 07/21/06 COVANCE INC DE 2.02,5.02,9.01 07/24/06 CRANE CO /DE/ DE 2.02,8.01,9.01 07/24/06 CRM Holdings, Ltd. 8.01,9.01 07/24/06 CROFF ENTERPRISES INC UT 2.01 07/21/06 CROSSTEX ENERGY INC DE 2.02,9.01 07/24/06 CROSSTEX ENERGY LP DE 2.02,9.01 07/24/06 CROWN MEDIA HOLDINGS INC DE 1.01,1.02,5.02,9.01 07/21/06 CWHEQ Revolving Home Equity Loan Trus 8.01,9.01 02/27/06 CWHEQ Revolving Home Equity Loan Trus 8.01,9.01 03/29/06 CYGENE LABORATORIES INC DE 3.02,9.01 07/07/06 CYMER INC NV 1.01 07/18/06 DAYBREAK OIL & GAS INC WA 3.02 07/18/06 DEL GLOBAL TECHNOLOGIES CORP NY 1.01,1.02,5.02,9.01 07/18/06 DELPHI CORP DE 4.01,9.01 12/07/05 AMEND DIGITAL LIGHTWAVE INC DE 1.01,2.03,9.01 07/18/06 DIVERSIFAX INC DE 3.02 07/20/06 DORATO RESOURCES INC WY 8.01,9.01 07/19/06 DOUBLE EAGLE PETROLEUM CO MD 7.01,9.01 07/24/06 DUNE ENERGY INC DE 1.01,9.01 07/21/06 DYNEGY INC /IL/ IL 1.01,2.03,7.01,9.01 07/21/06 EAGLE MATERIALS INC DE 2.02,9.01 07/24/06 EAST PENN FINANCIAL CORP 8.01,9.01 07/20/06 EBIX INC DE 9.01 05/09/06 AMEND EdgeTech International Inc NV 1.01,9.01 07/18/06 EDWARDS LIFESCIENCES CORP DE 2.02,9.01 07/24/06 ELECSYS CORP KS 2.02,9.01 07/24/06 EMCORE CORP NJ 1.01,8.01,9.01 07/19/06 ENDWAVE CORP DE 5.02,9.01 07/19/06 ENERGY EAST CORP NY 8.01,9.01 07/21/06 ENPATH MEDICAL INC MN 2.02,9.01 07/20/06 AMEND ENTREMETRIX CORP 3.02 07/07/06 ESSEX PROPERTY TRUST INC MD 1.01,8.01,9.01 07/21/06 EVEREST RE GROUP LTD D0 2.02,9.01 06/30/06 EXACT SCIENCES CORP DE 2.02,9.01 07/24/06 EXCO RESOURCES INC TX 7.01,9.01 07/24/06 EXTENDICARE HEALTH SERVICES INC DE 8.01 07/21/06 EYI INDUSTRIES INC. 8.01 07/21/06 EZENIA INC DE 4.01,9.01 07/12/06 AMEND FAMILYMEDS GROUP, INC. NV 8.01,9.01 07/24/06 FAR EAST ENERGY CORP 7.01 07/24/06 FINISH LINE INC /IN/ IN 8.01,9.01 07/20/06 FIRST BANCORP /PR/ PR 1.01,5.02,8.01 07/18/06 FIRST BANCORP OF INDIANA INC IN 2.02,9.01 07/21/06 FIRST CAPITAL INC IN 2.02,9.01 07/21/06 FIRST CHARTER CORP /NC/ NC 2.02,7.01,8.01,9.01 07/24/06 FIRST CITIZENS BANCSHARES INC /DE/ DE 2.02,7.01,9.01 07/24/06 FIRST COMMONWEALTH FINANCIAL CORP /PA PA 2.02,9.01 06/30/06 FIRST FINANCIAL SERVICE CORP KY 2.02,9.01 07/20/06 First Franklin Mortgage Loan Trust 20 DE 2.01,9.01 06/06/06 FIRST MERCHANTS CORP IN 2.02,9.01 06/30/06 FIRST NATIONAL LINCOLN CORP /ME/ ME 8.01 07/24/06 FIRSTPLUS FINANCIAL GROUP INC NV 7.01 07/24/06 FLOTEK INDUSTRIES INC/CN/ DE 4.01,9.01 07/21/06 Foundation Coal Holdings, Inc. DE 8.01,9.01 07/19/06 FRISCHS RESTAURANTS INC OH 2.02,9.01 07/24/06 FRONTIER FINANCIAL CORP /WA/ WA 2.02 07/24/06 G REIT INC MD 2.01,9.01 07/18/06 GALAXY NUTRITIONAL FOODS INC DE 4.01,5.02,9.01 07/18/06 GATEWAY DISTRIBUTORS LTD NV 1.01,9.01 06/19/06 GATX CORP NY 5.02,9.01 07/21/06 GENERAL MOTORS CORP DE 2.03 07/20/06 GLOBAL PARTNERS LP 7.01,9.01 07/24/06 GLOBAL PREFERRED HOLDINGS INC DE 8.01,9.01 07/18/06 Global Resource CORP CO 4.02 07/03/06 GRANDSOUTH BANCORPORATION SC 2.02,9.01 07/21/06 GRAPHIC PACKAGING CORP DE 1.01,3.03,5.02,5.03,9.01 07/20/06 GRAYBAR ELECTRIC CO INC NY 1.01 07/20/06 GREER BANCSHARES INC SC 2.02,9.01 07/20/06 GYMBOREE CORP DE 1.01,5.02,8.01,9.01 07/19/06 HANGER ORTHOPEDIC GROUP INC DE 8.01,9.01 07/24/06 HARTFORD LIFE INSURANCE CO CT 9.01 07/24/06 HASBRO INC RI 2.02,9.01 07/24/06 HEARTLAND FINANCIAL USA INC DE 2.02,9.01 07/24/06 HI/FN INC DE 2.02,9.01 06/30/06 HOLLY ENERGY PARTNERS LP DE 7.01,9.01 07/21/06 HUDSON CITY BANCORP INC DE 1.01,9.01 07/18/06 HUNTINGTON BANCSHARES INC/MD MD 1.01,5.02,8.01 07/18/06 HUTCHINSON TECHNOLOGY INC MN 2.02,8.01,9.01 07/20/06 IASIS Healthcare LLC DE 1.01,9.01 07/20/06 IGIA, Inc. DE 5.02 07/14/06 Impac Secured Assets Corp., Mortgage CA 9.01 06/29/06 INDUSTRIAL SERVICES OF AMERICA INC /F FL 2.02,9.01 07/24/06 INFORMATICA CORP DE 2.02,9.01 07/24/06 AMEND INTEGRITY BANCSHARES INC GA 2.02,9.01 07/24/06 INTERLINK GLOBAL CORP NV 1.01,2.01,3.02,9.01 03/15/06 INTRICON CORP PA 1.01,5.02,9.01 07/18/06 Island Residences Club, Inc. 1.02 07/17/06 J P MORGAN CHASE & CO DE 9.01 07/24/06 J&J SNACK FOODS CORP NJ 8.01,9.01 07/24/06 JAVO BEVERAGE CO INC DE 3.02,3.03,5.03,9.01 06/20/06 AMEND JDA SOFTWARE GROUP INC DE 2.02,9.01 07/24/06 JPM CAPITAL TRUST I CERTIFICATES SERI DE 8.01,9.01 07/15/06 KBS Real Estate Investment Trust, Inc MD 1.01,2.01,2.03,7.01,8.01,9.01 07/18/06 KINTERA INC 2.02,9.01 07/18/06 KMG CHEMICALS INC TX 8.01,9.01 07/21/06 Knewtrino, Inc. NV 4.01,9.01 07/20/06 KRAFT FOODS INC VA 2.02 07/24/06 LANDRYS RESTAURANTS INC 7.01 07/21/06 LASERSCOPE CA 5.01,5.02 07/20/06 LAUREATE EDUCATION, INC. MD 8.01,9.01 07/21/06 AMEND LEGEND INTERNATIONAL HOLDINGS INC DE 2.01,3.02 07/21/06 LEGEND INTERNATIONAL HOLDINGS INC DE 8.01 07/24/06 Legend Investment CORP DE 2.01,3.02,9.01 07/24/06 AMEND LEXINGTON CORPORATE PROPERTIES TRUST MD 1.01,5.02,5.03,9.01 07/23/06 Liberty Global, Inc. DE 2.01,9.01 07/19/06 LIBERTY STAR GOLD CORP NV 1.01,9.01 07/21/06 LIPID SCIENCES INC/ AZ 8.01 07/24/06 LIVEPERSON INC DE 2.01,9.01 07/18/06 LTC PROPERTIES INC MD 2.02,9.01 07/24/06 LUNA INNOVATIONS INC 1.01,5.02,9.01 07/24/06 MAGNA ENTERTAINMENT CORP DE 5.01,9.01 07/20/06 MAN SANG HOLDINGS INC NV 5.02 07/18/06 MARKEL CORP VA 1.01,9.01 07/18/06 MARWICH II LTD CO 4.01,9.01 06/27/06 AMEND MATRIXX INITIATIVES INC DE 2.02,9.01 07/24/06 MATTHEWS INTERNATIONAL CORP PA 2.02 07/20/06 Maysia Resources CORP 5.03 07/24/06 MCDATA CORP DE 8.01 07/24/06 MCMORAN EXPLORATION CO /DE/ DE 8.01,9.01 07/24/06 MEADE INSTRUMENTS CORP DE 3.01,9.01 07/21/06 MEADWESTVACO CORP DE 8.01,9.01 07/24/06 MEDCO HEALTH SOLUTIONS INC DE 1.01 07/19/06 MEDIMMUNE INC /DE DE 2.02,9.01 07/20/06 MEDIS TECHNOLOGIES LTD DE 1.01 07/18/06 MEDISCIENCE TECHNOLOGY CORP NJ 8.01,9.01 07/19/06 MERCANTILE BANKSHARES CORP MD 8.01,9.01 07/18/06 MERCK & CO INC NJ 2.02,9.01 07/24/06 MERIDIAN BIOSCIENCE INC OH 2.02,9.01 07/20/06 MERRILL LYNCH MORTGAGE INVESTORS INC DE 6.01,9.01 07/13/06 MEXORO MINERALS LTD CO 1.01,9.01 07/18/06 MICROSTRATEGY INC DE 1.01 07/18/06 MIDWEST BANC HOLDINGS INC DE 2.06,7.01 07/20/06 MORTGAGE LOAN ASSET-BACKED CERTIFICAT DE 8.01,9.01 06/30/06 AMEND MOTOROLA INC DE 1.01,8.01,9.01 07/18/06 MTC TECHNOLOGIES INC DE 5.02,9.01 07/19/06 NACCO INDUSTRIES INC DE 2.02,7.01,9.01 07/24/06 NANOMETRICS INC CA 2.01,5.02,8.01,9.01 07/21/06 NATCO GROUP INC DE 7.01,9.01 07/18/06 NATIONAL AUTO CREDIT INC /DE DE 2.01,9.01 07/20/06 NCO GROUP INC PA 8.01,9.01 07/24/06 NEENAH FOUNDRY CO WI 8.01,9.01 07/21/06 NETFLIX INC DE 2.02,9.01 07/24/06 NETSOL TECHNOLOGIES INC NV 1.01 07/21/06 NEW RIVER PHARMACEUTICALS INC VA 8.01,9.01 07/19/06 NEWKIRK MASTER LP 1.01,9.01 07/23/06 Newkirk Realty Trust, Inc. MD 1.01,9.01 07/23/06 NEXITY FINANCIAL CORP DE 2.02,9.01 07/24/06 NS GROUP INC KY 1.01,2.01,7.01,9.01 07/21/06 NUTRI SYSTEM INC /DE/ DE 1.02,2.02,5.02,7.01,9.01 07/24/06 O A K FINANCIAL CORP MI 2.02,9.01 07/21/06 ODYSSEY HEALTHCARE INC DE 7.01,9.01 07/24/06 OLD POINT FINANCIAL CORP VA 2.02,9.01 07/24/06 OMNICOMM SYSTEMS INC DE 5.02,7.01,9.01 07/21/06 ONEIDA FINANCIAL CORP DE 8.01 07/12/06 ONEIDA FINANCIAL CORP DE 2.02 07/21/06 ONEIDA LTD NY 8.01,9.01 07/21/06 ONLINE RESOURCES CORP DE 2.02 07/24/06 ONYX SOFTWARE CORP/WA WA 1.01,8.01,9.01 07/24/06 OPTIMAL GROUP INC 7.01 07/24/06 ORIENTAL FINANCIAL GROUP INC PR 2.02,9.01 07/21/06 OSI SYSTEMS INC CA 1.01,9.01 07/18/06 OVERSEAS SHIPHOLDING GROUP INC DE 8.01,9.01 07/19/06 PACIFIC MAGTRON INTERNATIONAL CORP NV 5.02 07/19/06 PACTIV CORP DE 2.02,9.01 07/24/06 PALL CORP NY 5.02,5.03,9.01 07/18/06 PANTRY INC DE 1.01 07/18/06 PAR PHARMACEUTICAL COMPANIES, INC. DE 8.01 07/24/06 PENSON WORLDWIDE INC DE 2.02,9.01 07/24/06 PEOPLES BANCORPORATION INC /SC/ SC 1.01,5.02 07/20/06 PEOPLES FINANCIAL SERVICES CORP/ PA 9.01 06/30/06 PEOPLES SIDNEY FINANCIAL CORP DE 2.02,8.01,9.01 07/20/06 PEREGRINE PHARMACEUTICALS INC DE 3.02 07/21/06 PERMIAN BASIN ROYALTY TRUST TX 2.02,9.01 07/21/06 PHH CORP MD 1.01,2.03,9.01 07/21/06 PINNACLE FINANCIAL PARTNERS INC TN 8.01 07/23/06 PLIANT CORPORORATION DE 1.01,1.02,3.03,9.01 07/18/06 PLUM CREEK TIMBER CO INC DE 2.02,9.01 07/24/06 PRE PAID LEGAL SERVICES INC OK 2.02 06/30/06 PREMIER FINANCIAL BANCORP INC KY 2.02,9.01 07/24/06 PRESSTEK INC /DE/ DE 1.01 07/24/06 PROGRESS ENERGY INC NC 1.01,7.01,9.01 07/22/06 PROTECTIVE LIFE INSURANCE CO TN 9.01 07/20/06 PROVIDENT BANKSHARES CORP MD 5.02 07/19/06 PROVIDENT FINANCIAL HOLDINGS INC DE 2.02,9.01 07/24/06 QUEST DIAGNOSTICS INC DE 2.02,9.01 07/24/06 Quintana Maritime LTD 1T 1.01,1.02,2.03,7.01,9.01 07/19/06 RADNOR HOLDINGS CORP DE 1.01,8.01,9.01 07/18/06 RADYNE CORP DE 8.01,9.01 07/24/06 RADYNE CORP DE 2.02,9.01 07/24/06 RAINING DATA CORP DE 2.02,3.01,9.01 07/18/06 REINSURANCE GROUP OF AMERICA INC MO 2.02,9.01 07/24/06 REMEDENT, INC. NV 1.01,1.02,5.02 07/19/06 RENAISSANCE LEARNING INC WI 1.01 07/19/06 RENASANT CORP MS 8.01,9.01 07/24/06 REPUBLIC BANCORP INC MI 7.01 07/24/06 REVLON CONSUMER PRODUCTS CORP DE 8.01,9.01 07/24/06 REVLON INC /DE/ DE 8.01,9.01 07/24/06 RIGHTNOW TECHNOLOGIES INC MT 2.02,9.01 07/24/06 RIVER VALLEY BANCORP IN 2.02,9.01 07/18/06 ROBERTS REALTY INVESTORS INC GA 8.01,9.01 07/20/06 ROWAN COMPANIES INC DE 7.01,9.01 07/20/06 RPM INTERNATIONAL INC/DE/ DE 2.02,9.01 07/24/06 RPM INTERNATIONAL INC/DE/ DE 1.01,1.02 07/18/06 SAN JUAN BASIN ROYALTY TRUST TX 2.02,9.01 07/21/06 SAND HILL IT SECURITY ACQUISITION COR CA 8.01,9.01 07/21/06 SANDISK CORP DE 2.02,9.01 07/24/06 SBT Bancorp, Inc. CT 8.01,9.01 07/24/06 SCHERING PLOUGH CORP NJ 2.02,9.01 07/24/06 SCHOLASTIC CORP DE 5.02 07/24/06 SCHOOL SPECIALTY INC WI 5.02 07/24/06 SCRIPPS E W CO /DE OH 2.02,9.01 07/24/06 SEI INVESTMENTS CO PA 2.02,9.01 07/20/06 SENTO CORP UT 2.02,9.01 07/24/06 SHANGHAI CENTURY ACQUISITION CORP F4 8.01,9.01 07/24/06 SHERWIN WILLIAMS CO OH 1.01,9.01 07/24/06 Shire plc 8.01,9.01 07/21/06 SILICON LABORATORIES INC DE 2.02,8.01,9.01 07/24/06 SIMPLAGENE USA INC NV 4.01,9.01 07/21/06 SiteWorks Building & Development Co. FL 4.02 05/08/06 AMEND SOUTH FINANCIAL GROUP INC SC 2.02,9.01 07/20/06 AMEND SOUTHCOAST FINANCIAL CORP SC 2.02,9.01 07/20/06 SPEAR & JACKSON INC 8.01 07/07/06 STERLING FINANCIAL CORP /WA/ WA 2.02,9.01 07/24/06 STONEPATH GROUP INC DE 1.01,5.02,7.01,9.01 07/19/06 STRATIVATION, INC. DE 1.01,3.02,5.02,9.01 07/18/06 STUDENT LOAN CORP DE 2.02,9.01 07/24/06 AMEND STURM RUGER & CO INC DE 2.02 07/24/06 SULPHCO INC NV 5.02 07/18/06 Sunstone Hotel Investors, Inc. MD 1.01,8.01,9.01 07/18/06 Superior Well Services, INC DE 5.02,9.01 07/21/06 T REIT INC VA 7.01,9.01 07/24/06 T-3 ENERGY SERVICES INC TX 2.02,9.01 07/24/06 TAKE TWO INTERACTIVE SOFTWARE INC DE 8.01 07/12/06 TERCICA INC DE 1.01,9.01 07/18/06 TEXAS INSTRUMENTS INC DE 2.02,9.01 07/24/06 TEXAS PACIFIC LAND TRUST 2.02,9.01 07/24/06 TEXAS UNITED BANCSHARES INC TX 1.01,9.01 07/18/06 THOMAS & BETTS CORP TN 2.02,9.01 07/24/06 TIB FINANCIAL CORP. FL 8.01,9.01 07/24/06 TIDEWATER INC DE 7.01,9.01 07/20/06 TIDEWATER INC DE 5.02,9.01 07/24/06 TITANIUM METALS CORP DE 2.02,7.01,9.01 07/24/06 Tornado Gold International Corp NV 1.01,3.02,9.01 07/18/06 TRESTLE HOLDINGS INC DE 4.01 06/30/06 AMEND TRIMERIS INC DE 2.02,9.01 07/19/06 TRIPATH TECHNOLOGY INC 1.01,9.01 07/24/06 U. S. Premium Beef, LLC 1.01 07/19/06 UAL CORP /DE/ DE 7.01 07/24/06 UAL CORP /DE/ DE 2.02,9.01 07/24/06 UAL CORP /DE/ DE 5.02 07/24/06 ULTRA CLEAN HOLDINGS INC 2.02,9.01 07/24/06 ULTRALIFE BATTERIES INC DE 2.02,9.01 07/24/06 UNION BANKSHARES CORP VA 2.02,9.01 07/21/06 UNITED AMERICA INDEMNITY, LTD E9 1.02,5.02,9.01 07/24/06 United Financial Bancorp Inc 5.02,5.03 07/20/06 UNITED FIRE & CASUALTY CO IA 2.02,9.01 06/30/06 USG CORP DE 2.02,9.01 07/24/06 VAIL BANKS INC CO 2.02,9.01 07/20/06 VALERO L P DE 1.01,9.01 07/24/06 VECTOR GROUP LTD DE 1.01 07/20/06 VEECO INSTRUMENTS INC DE 1.01,2.02,5.02,9.01 07/20/06 VERIDIEN CORP DE 2.01,3.02 07/21/06 VERIZON COMMUNICATIONS INC DE 8.01 07/24/06 VERSO TECHNOLOGIES INC MN 1.01 06/18/06 VICOR CORP DE 2.02,9.01 07/24/06 VITRAN CORP INC 8.01 07/20/06 Vocus, Inc. DE 5.02 07/20/06 Volcom Inc 1.01,1.02,2.03,9.01 07/20/06 VOLTERRA SEMICONDUCTOR CORP 2.02,9.01 07/24/06 WACCAMAW BANKSHARES INC NC 2.02 07/21/06 WADDELL & REED FINANCIAL INC DE 1.01,9.01 07/24/06 WADDELL & REED FINANCIAL INC DE 7.01,9.01 07/24/06 AMEND WASHINGTON REAL ESTATE INVESTMENT TRU MD 1.01,8.01,9.01 07/21/06 WASHINGTON TRUST BANCORP INC RI 2.02,9.01 07/24/06 Western Iowa Energy, L.L.C. IA 1.01 07/21/06 WHX CORP DE 1.01,9.01 07/18/06 WINTRUST FINANCIAL CORP IL 2.02,9.01 07/24/06 XA, INC. NV 1.01,9.01 06/30/06 XM SATELLITE RADIO HOLDINGS INC DE 1.01,5.02,9.01 07/24/06 ZENITH NATIONAL INSURANCE CORP DE 2.02,9.01 07/24/06