SEC NEWS DIGEST Issue 2006-153 August 9, 2006 COMMISSION ANNOUNCEMENTS SECURITIES AND EXCHANGE COMMISSION SUSPENDS TRADING IN THREE DELINQUENT ISSUERS BASED ON A LACK OF CURRENT AND ACCURATE INFORMATION; ORDERS HEARINGS ON REGISTRATION REVOCATION AGAINST SEVEN DELINQUENT COMPANIES FOR FAILURE TO MAKE REQUIRED PERIODIC FILINGS The Securities and Exchange Commission today announced the temporary suspension of trading of the securities of the following three issuers, commencing at 9:30 a.m. EDT on Aug. 9, 2006, and terminating at 11:59 p.m. EDT on Aug. 22, 2006: * Corpas Investments, Inc. (n/k/a Corpas Holdings, Inc.) (CPHG) * Paving Stone Corp. (f/k/a Royal Acquisition Inc.) (PVNG) * Wastech, Inc. (WTCH) The Commission temporarily suspended trading in the securities of these issuers due to a lack of current and accurate information about the companies because they have failed to file certain periodic reports with the Commission. This order was entered pursuant to Section 12(k) of the Securities Exchange Act of 1934. 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. In conjunction with these trading suspensions, the Commission today also instituted a public administrative proceeding against seven companies to determine whether the registration of each class of their securities should be revoked, or suspended for a period not exceeding twelve months, for failure to file required periodic reports. The Commission instituted administrative proceeding against the following issuers: * Bilogic, Inc. * Corpas Investments, Inc. (n/k/a Corpas Holdings, Inc.) (CPHG) * DT Solutions, Inc. * Global A, Inc. * Paving Stone Corp. (f/k/a Royal Acquisition Inc.) (PVNG) * Wastech, Inc. (WTCH) * Webcatalyst, Inc. (WBCL) 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 Judges in this proceeding issue an initial decision not later than 120 days from the date of service of the order instituting proceedings. For further information contact: * Gregory G. Faragasso, Assistant Director, (202) 551-4734 Neil J. * Welch, Jr., Branch Chief, (202) 551-4731 (In the Matter of Bilogic, Inc., Corpas Investments, Inc., DT Solutions, Inc., Global A, Inc., Paving Stone Corp., Wastech, Inc. and Webcatalyst, Inc - Rel.34-54293; File No. 3-12390; Order of Suspension of Trading, In the Matter of Corpas Investments, Inc., et al., Rel. 34-54292; File No. 500-1) RULES AND RELATED MATTERS SEC OFFERS FURTHER RELIEF FROM SECTION 404 COMPLIANCE FOR SMALLER PUBLIC COMPANIES AND MANY FOREIGN PRIVATE ISSUERS The Securities and Exchange Commission today issued two releases to grant smaller public companies and many foreign private issuers further relief from compliance with Section 404 of the Sarbanes-Oxley Act of 2002. The relief is in furtherance of the "next steps for Sarbanes-Oxley implementation" (SEC Press Release 2006-75) announced on May 17, 2006, and includes some new initiatives not previously announced. Today's releases follow the July 11, 2006, publication of a Concept Release soliciting public comment on guidance for management the SEC plans to issue to assist companies in assessing their internal controls over financial reporting. "The actions taken in these releases continue the Commission's efforts to be sensitive and responsive to the particular needs of smaller public companies and foreign private issuers, and to minimize the burdens that Section 404 may impose on them," said SEC Chairman Christopher Cox. "By offering further relief for smaller companies and most foreign issuers, today's actions will allow time for the Commission and the PCAOB to redesign Section 404 implementation in a way that is efficient and cost effective for investors." A summary of the subjects of the two releases appears below: 1. Relief from Section 404 Compliance Dates for Smaller Companies (Non-Accelerated Filers). The Commission is proposing to grant relief to smaller public companies by extending the date by which non-accelerated filers must start providing a report by management assessing the effectiveness of the company's internal control over financial reporting. The initial compliance date for these companies would be moved from fiscal years ending on or after July 15, 2007, until fiscal years ending on or after Dec. 15, 2007. The Commission also proposes to extend the date by which non- accelerated filers must begin to comply with the Section 404(b) requirement to provide an auditor's attestation report on internal control over financial reporting in their annual reports. This deadline would be moved to the first annual report for a fiscal year ending on or after Dec. 15, 2008. This proposed extension would result in all non-accelerated filers being required to complete only the management's portion of the internal control requirements in their first year of compliance with the requirements. This proposal is intended to provide cost savings and efficiency opportunities to smaller public companies and to assist them as they prepare to comply fully with Section 404's reporting requirements. This proposed extension will provide these issuers and their auditors an additional year to consider, and adapt to, the changes in Auditing Standard No. 2 that the Commission and the Public Company Accounting Oversight Board intend to make, as well as the guidance for management the SEC intends to issue, to improve the efficiency of the Section 404(b) auditor attestation report process. Approximately 44% of the domestic companies and 38% of the foreign private issuers that file periodic reports with the Commission are non-accelerated filers. The Commission seeks public comment on all aspects of this proposal. Comments should be submitted within 30 days of the proposal's publication in the Federal Register. 2. Relief from Section 404(b) Compliance Date for Certain Foreign Private Issuers. The Commission is granting relief from Section 404(b) compliance for foreign private issuers that are accelerated filers (but not large accelerated filers), and that file their annual reports on Form 20-F or 40-F. These companies will have their compliance deadline extended for an additional year, so that they will not begin complying with the Section 404(b) requirement to provide an auditor's attestation report on internal control over financial reporting in their annual reports until fiscal years ending on or after July 15, 2007. This group of issuers will be required to comply only with the Section 404 requirement to include management's report in the Form 20-F or 40-F annual report filed for their first fiscal year ending on or after July 15, 2006. They will not need to comply with the requirement to provide the registered public accounting firm's attestation report until they file a Form 20-F or 40-F annual report for a fiscal year ending on or after July 15, 2007. The Commission's data indicate that about 23% of the approximately 1,200 foreign private issuers that are subject to the Exchange Act reporting requirements are accelerated filers that will receive the one-year extension of the compliance dates for the Section 404(b) auditor attestation requirement. Because approximately 38% of foreign private issuers are non-accelerated filers that will benefit from the steps outlined in Item 1 above, over 60% of the community of foreign private issuers will receive a measure of relief as a result of the actions we're announcing today. The Commission's actions today do not change the date by which a foreign private issuer that is a large accelerated filer must comply with both the Section 404(a) and (b) requirements. These filers are required to include both a report by management and an attestation report by the issuer's registered accounting firm on internal control over financial reporting in their Form 20-F or 40-F filed for a fiscal year ending on or after July 15, 2006. This extension is a final Commission action and will be effective shortly, on the date that the Commission release granting the extension is published in the Federal Register. 3. Proposed Transition Relief for Newly Public Companies. In the same release in which it proposes an extension of the Section 404 compliance dates for non-accelerated filers, the Commission also proposes a transition period for newly public companies. This transition relief would apply to any company that has become public through an IPO or a registered exchange offer, or that otherwise becomes subject to the Exchange Act reporting requirements. It would include a foreign private issuer that is listing on a U.S. exchange for the first time. To provide meaningful relief to companies that are new to the U.S. markets and our reporting requirements, the Commission is proposing to amend its rules so that a company would not be required to provide either a management assessment or an auditor attestation report until it has previously filed one annual report with the Commission. This relief is being proposed in recognition of the fact that preparation of a newly public company's first annual report can be a time and resource intensive process that may quickly follow an IPO or initial listing. By not requiring the Section 404 reports until a newly public company files its second annual report with the SEC, the Commission hopes to increase the efficiency and effectiveness with which those companies ultimately meet their Section 404 compliance obligations. The Commission seeks public input on this proposal from foreign and domestic companies, their financial and other advisors, investors and other interested members of the public. As with the proposed extension for smaller public companies, comments on this proposal should be submitted within 30 days of publication in the Federal Register. "We have heard that the Section 404 reporting requirements impose a special burden on foreign private issuers, smaller companies and newly public companies. These companies play an important role in our capital markets, and these releases illustrate the Commission's commitment to improving the efficiency and effectiveness of Section 404 implementation for them," said John W. White, Director of the Division of Corporation Finance. "We believe our proposed transition relief for newly public companies should enhance the attractiveness and cost-effectiveness of participating in our markets both for companies contemplating IPO's and for foreign companies considering listing in the U.S. for the first time, without sacrificing important investor protections, and we look forward to receiving comment from a diversity of interested parties on that proposal." The Commission will continue to work on its own, and with the Public Company Accounting Oversight Board, to take several additional steps previously outlined on May 17, 2006, in SEC Press Release 2006-75 to improve the implementation of Section 404 so that it will work efficiently and effectively for companies and auditors of all sizes. (Rels. 33-8730; 33-8731; Press Rel. 2006-136) ENFORCEMENT PROCEEDINGS SEC CHARGES FORMER COMVERSE TECHNOLOGY, INC. CEO, CFO, AND GENERAL COUNSEL IN STOCK OPTION BACKDATING SCHEME U.S. Attorney's Office for the Eastern District of New York Files Separate Criminal Complaint The Commission today filed civil charges against three former senior executives of Comverse Technology, Inc., alleging that they engaged in a decade-long fraudulent scheme to grant undisclosed, in-the-money options to themselves and to others by backdating stock option grants to coincide with historically low closing prices of Comverse common stock. Two of the executives, Comverse's founder and former Chairman and CEO Jacob "Kobi" Alexander, and David Kreinberg, Comverse's former Chief Financial Officer, also created a slush fund of backdated options by causing options to be granted to fictitious employees and, later, used these options to recruit and retain key personnel. The other executive charged in the SEC complaint is William F. Sorin, Comverse's former General and Senior General Counsel, and a former Comverse director. The complaint alleges that the former executives collectively realized millions of dollars of ill-gotten compensation through the exercise of illegally backdated option grants and the subsequent sale of Comverse common stock. As part of the scheme, the former executives made material misrepresentations to investors regarding Comverse's stock option grants and concealed from investors that Comverse had not recorded compensation expenses for option grants. As a result, Comverse, a maker of software, systems, and related services for multimedia communication and information processing applications headquartered in New York, New York, materially overstated its net income and earnings per share between 1991 and at least 2002. In a separate matter, the United States Attorney's Office for the Eastern District of New York today unsealed a criminal complaint charging Alexander, Kreinberg, and Sorin with conspiracy to violate the antifraud provisions of the federal securities laws, wire fraud, and mail fraud by engaging in the same scheme. The Commission's complaint, filed in the United States District Court for the Eastern District of New York after a five-month investigation, alleges that, beginning in 1991, Alexander repeatedly used hindsight to select a date when the closing price of Comverse's common stock was at or near a quarterly or annual low. Alexander later communicated this date and closing price to Sorin in order for it to be used as the date of, and exercise price for, a grant of Comverse options. Sorin, with Alexander's knowledge, then created company records that falsely indicated that a committee of Comverse's board of directors had actually approved the option grant on the date Alexander had "cherry- picked." Kreinberg, the complaint alleges, joined the scheme no later than 1998, and assisted Alexander in selecting backdated grant dates. Kreinberg knew that company records reflected false grant dates. Alexander and Kreinberg, according to the complaint, also created a slush fund of backdated Comverse options between 1999 and 2002 by, among other methods, secretly inserting fictitious names amid the names of actual Comverse employees on proposed option grantee lists which then were submitted to a committee of Comverse's board of directors for approval. Kreinberg instructed a Comverse employee to conceal the existence of the slush fund from Comverse's auditors and in March 2006, after learning that a special committee of Comverse's board would investigate the company's option grants, Kreinberg undertook to hide the existence of the slush fund by altering records in Comverse's electronic option-tracking system. Alexander, Kreinberg, and Sorin also made misrepresentations to Comverse's auditors in order to conceal the backdating scheme. As a result of the scheme, the complaint alleges that Alexander realized actual gains of nearly $138 million from sales of stock underlying the exercises of backdated options that were granted during the 1991 through 2001 period. At least $6.4 million of this gain represents the in-the-money portion of the options at the time of the grant to Alexander. Kreinberg realized an actual gain of nearly $13 million from sales of stock underlying the exercises of backdated options that were granted during the 1994 to 2001 period, with at least $1 million of this gain representing the in-the-money portion of the options at the time of the grant to Kreinberg. Sorin realized an actual gain of more than $14 million from sales of stock underlying the exercises of backdated options that were granted during the 1991 to 2001 period, with approximately $1 million of this gain representing the in-the-money portion of the options at the time of the grant to Sorin. The complaint alleges that under well-settled accounting principles in effect at the time, companies that granted in-the-money options were required to record a corresponding compensation expense and disclose such amounts in filings with the Commission. Comverse has publicly announced that it expects to restate historical financial results for multiple years in order to record additional, material non-cash charges for option-related compensation expenses. Between fiscal year 2001 and 2002, Kreinberg, with Sorin's knowledge, is alleged to have initiated a similar backdating scheme at Ulticom, Inc., a publicly-traded, majority-owned subsidiary of Comverse. Like Comverse, Ulticom has publicly announced that it expects to restate historical financial results for multiple years in order to record additional, material non-cash charges for option-related compensation expenses. The Commission's complaint charges Alexander, Kreinberg, and Sorin with violations of the antifraud, books and records, internal controls, misrepresentations to auditors, and ownership reporting provisions of the federal securities laws. Alexander and Kreinberg are separately charged with violations of the Sarbanes-Oxley officer certification provisions of the federal securities laws. In addition, the Commission's complaint alleges that Alexander, Kreinberg, and Sorin aided and abetted Comverse's and/or Ulticom's violations of the periodic reporting, books and records, and internal controls provisions of the federal securities laws. The Commission's action seeks injunctive relief, civil penalties, disgorgement, with prejudgment interest, and officer and director bars against each of the defendants. The Commission would like to acknowledge the assistance of the United States Attorney's Office for the Eastern District of New York and the Federal Bureau of Investigation, which conducted their own separate, parallel investigations. The Commission's investigation is continuing. [SEC v. Jacob ("Kobi") Alexander, David Kreinberg, and William F. Sorin, United States District Court for the Eastern District of New York, Civil Action No. CV-063844, GJ, E.D.N.Y., Aug. 9, 2006] (LR-19796; Press Rel. 2006-137) SELF-REGULATORY ORGANIZATIONS PROPOSED RULE CHANGE NASD filed a proposed rule change (SR-NASD-2006-091) and Amendment No. 2 thereto to align NASD rules with Regulation NMS. Publication is expected in the Federal Register during the week of August 7. (Rel. 34-54277) APPROVAL OF PROPOSED RULE CHANGE The Commission approved a proposed rule change (SR-NASD-2006-070) submitted by NASD to amend the safe harbor for business expansions. Publication is expected in the Federal Register during the week of August 7. (Rel. 34-54279) 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 100 F Street, N.E., Washington, D.C. 20549-1090 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . F-3 PERDIGAO SA, 760 AV ESCOLA POLITECNIA, JAGUARE 05350-000, SAO PAULO SP BRAZIL, D5, 00000, 2128019380 - 0 ($236,463,000.00) Equity, (File 333-136375 - Aug. 8) (BR. 04A) SB-2 5 G WIRELESS COMMUNICATIONS INC, 2921 N TENAYA WAY SUITE 218, LAS VEGAS, NV, 89128, 7029474877 - 38,481,416 ($9,469,811.80) Equity, (File 333-136376 - Aug. 8) (BR. 11) S-3ASR ANNALY CAPITAL MANAGEMENT INC, 1211 AVENUE OF THE AMERICAS, NEW YORK, NY, 10036, 212 696 0100 - 10,000,000 ($131,500,000.00) Equity, (File 333-136377 - Aug. 8) (BR. 08A) S-B EXPORT IMPORT BANK OF KOREA, 460 PARK AVE 20TH FL, NEW YORK, NY, 10005, 4,000,000,000 ($4,000,000,000.00) Equity, (File 333-136378 - Aug. 8) (BR. DN) S-3ASR CONSTELLATION BRANDS, INC., 370 WOODCLIFF DRIVE, SUITE 300, FAIRPORT, NY, 14450, 585-218-3600 - 0 ($0.00) Unallocated (Universal) Shelf, (File 333-136379 - Aug. 8) (BR. 02C) SB-2 ARIEL WAY INC, 8000 TOWERS CRESCENT DRIVE,SUITE 1220, VIENNA, VA, 22182, (703) 918-2420 - 199,570,307 ($1,596,562.46) Equity, (File 333-136380 - Aug. 8) (BR. 11B) S-8 COOPER INDUSTRIES LTD, 600 TRAVIS, SUITE 5800, HOUSTON, TX, 77002-1001, 7132098400 - 200,000 ($17,456,000.00) Equity, (File 333-136381 - Aug. 8) (BR. 10A) S-8 ANNAPOLIS BANCORP INC, 1000 BESTGATE ROAD, ANNAPOLIS, MD, 21401, 4102244455 - 200,000 ($1,830,000.00) Equity, (File 333-136382 - Aug. 8) (BR. 07C) S-8 PEOPLES BANCORP INC, 138 PUTNAM ST, P O BOX 738, MARIETTA, OH, 45750-0738, 7403733155 - 500,000 ($14,773,400.00) Equity, (File 333-136383 - Aug. 8) (BR. 07A) S-8 Aircastle LTD, C/O AIRCASTLE ADVISOR LLC, 300 FIRST STAMFORD PLACE, 5TH FLOOR, STAMFORD, CT, 06902, (203) 504-1020 - 4,000,000 ($92,000,000.00) Equity, (File 333-136385 - Aug. 8) (BR. 06C) S-3 ATC HEALTHCARE INC /DE/, 1983 MARCUS AVE, STE E122, LAKE SUCCESS, NY, 11042, 5167501600 - 10,430,688 ($3,977,631.52) Equity, (File 333-136387 - Aug. 8) (BR. 01A) S-8 CHRISTOPHER & BANKS CORP, 2400 XENIUM LANE NORTH, PLYMOUTH, MN, 55441-3626, 6125515000 - 300,000 ($8,632,500.00) Equity, (File 333-136388 - Aug. 8) (BR. 02B) S-8 TASCO HOLDINGS INTERNATIONAL, INC., 23 BRIGHAM ROAD, WORCESTER, MA, 01609, 508-755-0754 - 1,500,000 ($3,315,000.00) Equity, (File 333-136390 - Aug. 8) (BR. 08C) S-8 INVACARE CORP, ONE INVACARE WAY, P O BOX 4028, ELYRIA, OH, 44036, 4403296000 - 1,800,000 ($37,890,000.00) Equity, (File 333-136391 - Aug. 8) (BR. 10B) SB-2 MEDICAL SOLUTIONS MANAGEMENT INC., 237 CEDAR HILL STREET, MARLBORO, MA, 01752, 508-597-6300 - 0 ($112,790,392.00) Equity, (File 333-136392 - Aug. 8) (BR. 10A) S-8 SONUS PHARMACEUTICALS INC, 22026 2OTH AVE SE, STE 102, BOTHELL, WA, 98021, 2064879500 - 100,000 ($499,500.00) Equity, (File 333-136393 - Aug. 8) (BR. 01C) S-3ASR SOUTHERN CALIFORNIA EDISON CO, 2244 WALNUT GROVE AVE, P O BOX 800, ROSEMEAD, CA, 91770, 6263021212 - 0 ($0.00) Unallocated (Universal) Shelf, (File 333-136394 - Aug. 8) (BR. 02B) S-8 PROVIDENT COMMUNITY BANCSHARES, INC., 203 WEST MAIN ST, C/O PROVIDENT COMMUNITY BANK, UNION, SC, 29379, 8644279000 - 150,000 ($2,700,000.00) Equity, (File 333-136395 - Aug. 8) (BR. 07B) F-3ASR HANSON PLC, 1 GROSVENOR PLACE, LONDON, ENGLAND, X0, SW1X7JH, 4402072594156 - 0 ($0.00) Debt, (File 333-136396 - Aug. 8) (BR. 04B) S-3ASR MOTIENT CORP, 300 KNIGHTSBRIDGE, PKY., LINCOLNSHIRE, IL, 60069, 8474784200 - 2,500,000 ($21,425,000.00) Equity, (File 333-136397 - Aug. 8) (BR. 11C) S-8 ST JUDE MEDICAL INC, ONE LILLEHEI PLAZA, ST PAUL, MN, 55117, 6514832000 - 5,000,000 ($168,100,000.00) Equity, (File 333-136398 - Aug. 8) (BR. 10C) S-8 MAXIMUS INC, ATTN: TREASURY DEPT., 11419 SUNSET HILLS ROAD, RESTON, VA, 20190, 7032518500 - 1,500,000 ($40,912,500.00) Equity, (File 333-136400 - Aug. 8) (BR. 08B) S-8 COUNTRYWIDE FINANCIAL CORP, 4500 PARK GRANADA BLVD, CALABASAS, CA, 91302, 8182253000 - 22,000,000 ($788,700,000.00) Equity, (File 333-136401 - Aug. 8) (BR. 07A) S-8 Systems Xcellence Inc., 555 INDUSTRIAL DRIVE, MILTON, A6, L9T 5E1, (415) 815-0700 - 2,097,815 ($14,097,045.87) Equity, (File 333-136402 - Aug. 8) (BR. 03) S-8 NETFLIX INC, 100 WINCHESTER CIRCLE, ., LOS GATOS, CA, 95032, 408-540-3700 - 2,666,666 ($54,479,986.38) Equity, (File 333-136403 - Aug. 8) (BR. 05C) S-8 NEWFIELD EXPLORATION CO /DE/, 363 NORTH SAM HOUSTON PARKWAY EAST, SUITE 2020, HOUSTON, TX, 77060, 281-847-6000 - 700,000 ($30,478,000.00) Equity, (File 333-136405 - Aug. 8) (BR. 04B) S-8 NMT MEDICAL INC, 27 WORMWOOD STREET, BOSTON, MA, 02210, 6177370930 - 150,000 ($1,642,500.00) Equity, (File 333-136406 - Aug. 8) (BR. 10B) S-8 TIDEWATER INC, 601 POYDRAS ST., SUITE 1900, NEW ORLEANS, LA, 70130, 5045681010 - 1,500,000 ($72,300,000.00) Equity, (File 333-136407 - Aug. 8) (BR. 05C) S-8 SUPPORTSOFT INC, 575 BROADWAY, REDWOOD, CA, 94063, 6502334539 - 2,948,147 ($10,347,995.97) Equity, (File 333-136408 - Aug. 8) (BR. 03B) S-8 FIRSTFED FINANCIAL CORP, 401 WILSHIRE BOULEVARD, SANTA MONICA, CA, 90401-1490, 3103196000 - 200,000 ($11,416,000.00) Equity, (File 333-136409 - Aug. 8) (BR. 07A) S-8 BUSINESS OBJECTS S.A., 4089536000 - 0 ($26,092,000.00) Equity, (File 333-136410 - Aug. 8) (BR. 03B) S-3ASR LEVEL 3 COMMUNICATIONS INC, 1025 ELDORADO BOULEVARD, BLDG 2000, BROOMFIELD, CO, 80021, 7208881000 - 0 ($77,108,819.00) Equity, (File 333-136413 - Aug. 8) (BR. 11C) S-1 HALLMARK FINANCIAL SERVICES INC, 777 MAIN STREET, SUITE 1000, FORT WORTH, TX, 76102, 8173481600 - 0 ($80,500,000.00) Equity, (File 333-136414 - Aug. 8) (BR. 01A) S-8 NEUROGEN CORP, 35 NORTHEAST INDUSTRIAL RD, BRANFORD, CT, 06405, 2034888201 - 250,000 ($1,301,250.00) Equity, (File 333-136415 - Aug. 8) (BR. 01B) S-8 NEUROGEN CORP, 35 NORTHEAST INDUSTRIAL RD, BRANFORD, CT, 06405, 2034888201 - 1,000,000 ($5,205,000.00) Equity, (File 333-136416 - Aug. 8) (BR. 01B) SB-2 COMMUNITY FIRST BANCORP INC, 240 SOUTH MAIN STREET, MADISONVILLE, KY, 42431, 2708217211 - 862,500 ($7,115,625.00) Equity, (File 333-136417 - Aug. 8) (BR. 07C) S-8 BUSINESS OBJECTS S.A., 4089536000 - 0 ($1,287,867.06) Equity, 0 ($206,126,800.00) Other, (File 333-136418 - Aug. 8) (BR. 03B) S-4 SUPERIOR BANCORP, 17 NORTH 20TH STREET, BIRMINGHAM, AL, 35203, 2053262265 - 8,892,926 ($85,816,735.90) Equity, (File 333-136419 - Aug. 8) (BR. 07C) S-8 ALLIED WORLD ASSURANCE CO HOLDINGS LTD, 43 VICTORIA STREET, HAMILTON, D0, HM 12, 441-278-5400 - 0 ($206,100,000.00) Equity, (File 333-136420 - Aug. 8) (BR. 01C) F-6 CESP COMPANHIA ENERGETICA DE SAO PAULO /FI, A1 MINISTRO ROCHA AZEVEDO 25, BRAZIL, D5, 01410, 10,000,000 ($500,000.00) ADRs/ADSs, (File 333-136421 - Aug. 8) (BR. ) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: 1.01 Entry into a Material Definitive Agreement 1.02 Termination of a Material Definitive Agreement 1.03 Bankruptcy or Receivership 2.01 Completion of Acquisition or Disposition of Assets 2.02 Results of Operations and Financial Condition 2.03 Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant 2.04 Triggering Events That Accelerate or Increase a Direct Financial Obligation under an Off-Balance Sheet Arrangement 2.05 Cost Associated with Exit or Disposal Activities 2.06 Material Impairments 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing 3.02 Unregistered Sales of Equity Securities 3.03 Material Modifications to Rights of Security Holders 4.01 Changes in Registrant's Certifying Accountant 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review 5.01 Changes in Control of Registrant 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year 5.04 Temporary Suspension of Trading Under Registrant's Employee Benefit Plans 5.05 Amendments to the Registrant's Code of Ethics, or Waiver of a Provision of the Code of Ethics 6.01. ABS Informational and Computational Material. 6.02. Change of Servicer or Trustee. 6.03. Change in Credit Enhancement or Other External Support. 6.04. Failure to Make a Required Distribution. 6.05. Securities Act Updating Disclosure. 7.01 Regulation FD Disclosure 8.01 Other Events 9.01 Financial Statements and Exhibits 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 100 F Street, N.E., Washington, D.C. 20549-1090 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 ------------------------------------------------------------------------------------------------------- 24/7 REAL MEDIA INC DE 5.02,9.01 08/03/06 3D SYSTEMS CORP DE 7.01,9.01 08/07/06 ABATIX CORP DE 2.02,9.01 08/08/06 Abington Community Bancorp, Inc. PA 8.01,9.01 08/04/06 ABIOMED INC DE 2.02,9.01 08/08/06 ABLEAUCTIONS COM INC FL 9.01 08/08/06 ABRAXAS PETROLEUM CORP NV 2.02,9.01 08/08/06 ACADIA PHARMACEUTICALS INC DE 2.02,9.01 08/08/06 ACUSPHERE INC DE 8.01 08/07/06 ADA-ES INC CO 7.01,9.01 08/07/06 ADSERO CORP DE 2.01,8.01,9.01 07/28/06 ADVANTA BUSINESS RECEIVABLES CORP 8.01,9.01 08/08/06 ADVANTA CORP DE 8.01 08/07/06 AEGIS COMMUNICATIONS GROUP INC DE 2.02,9.01 08/07/06 AFC ENTERPRISES INC MN 5.02,9.01 08/08/06 AFG INVESTMENT TRUST C DE 1.01,9.01 07/24/06 AFG INVESTMENT TRUST D DE 1.01,9.01 07/24/06 AGL RESOURCES INC GA 7.01,9.01 08/08/06 AIR METHODS CORP DE 2.02 08/08/06 Aleris International, Inc. DE 7.01,9.01 08/08/06 Aleris International, Inc. DE 7.01,9.01 08/08/06 ALEXANDRIA REAL ESTATE EQUITIES INC MD 2.02,9.01 08/07/06 ALIGN TECHNOLOGY INC DE 8.01 08/07/06 ALKERMES INC PA 2.02,9.01 08/08/06 ALLIED HEALTHCARE INTERNATIONAL INC NY 2.02,9.01 08/08/06 ALLIED MOTION TECHNOLOGIES INC CO 2.02,5.02,9.01 08/02/06 ALLION HEALTHCARE INC DE 2.02,9.01 08/08/06 Alon USA Energy, Inc. DE 2.02,9.01 08/07/06 ALPHA PRO TECH LTD DE 2.02,9.01 08/08/06 AMEN PROPERTIES INC DE 1.01,2.01,9.01 05/25/06 AMEND AMERICAN ELECTRIC POWER CO INC NY 7.01 08/08/06 AMERICAN FINANCIAL REALTY TRUST 2.02 08/08/06 AMERICAN MEDICAL SYSTEMS HOLDINGS INC DE 1.01,5.02,9.01 08/02/06 AMERICAN MOLD GUARD INC 8.01 08/08/06 AMERICAN MORTGAGE ACCEPTANCE CO MA 2.02,9.01 06/30/06 AMERICAN SPECTRUM REALTY INC MD 2.02,9.01 08/08/06 AMERICAN SUPERCONDUCTOR CORP /DE/ DE 2.02,9.01 08/08/06 AMERICAN TECHNOLOGY CORP /DE/ DE 2.02,9.01 08/08/06 AMERICAN TECHNOLOGY CORP /DE/ DE 1.01,3.02,9.01 08/04/06 AMREIT TX 2.02,9.01 08/07/06 ANADYS PHARMACEUTICALS INC 2.02,9.01 08/08/06 ANWORTH MORTGAGE ASSET CORP MD 2.02,9.01 08/07/06 AP PHARMA INC /DE/ DE 2.02,9.01 06/30/06 APOLLO INVESTMENT CORP MD 9.01 08/07/06 APPLIANCE RECYCLING CENTERS OF AMERIC MN 2.02,9.01 08/04/06 APPLIED INDUSTRIAL TECHNOLOGIES INC OH 2.02,9.01 08/08/06 APPLIED INDUSTRIAL TECHNOLOGIES INC OH 1.01,9.01 08/08/06 APTIMUS INC WA 8.01,9.01 08/08/06 AQUANTIVE INC WA 8.01 08/03/06 ARAMARK CORP/DE DE 1.01,3.03,7.01,8.01,9.01 08/08/06 ARIAD PHARMACEUTICALS INC DE 2.02,8.01,9.01 08/08/06 ARTESIAN RESOURCES CORP DE 2.02,9.01 08/07/06 ASCENDIA BRANDS, INC. DE 1.01,2.03,9.01 08/02/06 ASSET ACCEPTANCE CAPITAL CORP 2.02,9.01 08/08/06 ATMOSPHERIC GLOW TECHNOLOGIES INC DE 2.03 08/02/06 AtriCure, Inc. DE 2.02,9.01 08/08/06 ATRION CORP DE 2.02,9.01 08/07/06 ATWOOD OCEANICS INC TX 2.02,7.01 08/03/06 AURIGA LABORATORIES, INC. DE 1.01,1.02,3.02,9.01 08/04/06 AVALON PHARMACEUTICALS INC 2.02,9.01 08/08/06 AVAYA INC DE 1.01,5.02,9.01 07/23/06 AMEND AXESSTEL INC NV 2.02,9.01 08/08/06 AXSYS TECHNOLOGIES INC DE 1.01,9.01 08/03/06 BAKBONE SOFTWARE INC 2.02,9.01 07/27/06 BAKBONE SOFTWARE INC 4.02 12/17/04 AMEND BAKERS FOOTWEAR GROUP INC MO 2.02,8.01,9.01 08/03/06 BALLANTYNE OF OMAHA INC DE 2.02,9.01 08/07/06 BARRIER THERAPEUTICS INC DE 2.02,9.01 08/08/06 BARRY R G CORP /OH/ OH 1.01,5.02,9.01 08/02/06 BAUSCH & LOMB INC NY 2.06 08/02/06 BE AEROSPACE INC DE 8.01 08/08/06 BERRY PLASTICS CORP DE 8.01,9.01 08/07/06 BEVERLY HILLS BANCORP INC DE 1.01,9.01 08/07/06 BIOVEST INTERNATIONAL INC DE 1.01,9.01 08/02/06 BISYS GROUP INC DE 2.02,9.01 08/04/06 BLACKBOARD INC DE 1.01,2.02,5.02,9.01 08/02/06 BLOUNT INTERNATIONAL INC DE 2.02,7.01,9.01 08/08/06 BLUE HOLDINGS, INC. NV 2.02,9.01 08/08/06 BMC SOFTWARE INC DE 2.02,9.01 08/08/06 BOOKHAM, INC. DE 1.01,2.03,8.01,9.01 08/02/06 BOSTON BEER CO INC MA 2.02,9.01 08/08/06 BOWNE & CO INC DE 5.02 08/07/06 BOYKIN LODGING CO OH 2.02,9.01 08/08/06 BP PRUDHOE BAY ROYALTY TRUST DE 8.01 08/07/06 BRIGHAM EXPLORATION CO DE 2.02,7.01,9.01 08/07/06 BRIGHTPOINT INC IN 1.01,2.03 08/04/06 Bristow Group Inc DE 2.02,9.01 08/08/06 Britton International Inc. NV 4.01,9.01 08/07/06 BROCADE COMMUNICATIONS SYSTEMS INC DE 1.01,2.02,8.01,9.01 08/08/06 Bronco Drilling Company, Inc. DE 2.02,7.01,9.01 08/08/06 BUCKEYE TECHNOLOGIES INC DE 2.02,9.01 08/08/06 BULLION RIVER GOLD CORP 1.01,2.03,3.02,9.01 08/03/06 CABLEVISION SYSTEMS CORP /NY DE 2.02,4.02,8.01,9.01 08/07/06 CALIFORNIA FIRST NATIONAL BANCORP CA 2.02,9.01 08/07/06 CALLON PETROLEUM CO DE 2.02,7.01,9.01 08/07/06 CAM COMMERCE SOLUTIONS INC DE 2.02,9.01 08/08/06 Capital One Auto Finance Trust 2006-B DE 8.01,9.01 08/04/06 CAPITAL ONE FINANCIAL CORP DE 8.01 08/07/06 CAPITAL ONE FUNDING, LLC 8.01,9.01 07/31/06 CAREMARK RX INC DE 2.02 08/08/06 CAREY W P & CO LLC DE 2.02,9.01 08/08/06 CASTELLE \CA\ DE 5.03,9.01 08/08/06 CATERPILLAR INC DE 8.01,9.01 08/03/06 CELL THERAPEUTICS INC WA 2.02,9.01 08/08/06 Centale, Inc. NY 5.02 07/31/06 Centennial Bank Holdings, Inc. DE 1.01 08/04/06 CENTER BANCORP INC NJ 2.02,9.01 07/31/06 CENTURY ALUMINUM CO DE 8.01,9.01 08/05/06 CEPHEID CA 2.02,9.01 08/08/06 CHARTER COMMUNICATIONS INC /MO/ DE 2.02,9.01 06/30/06 CHINA DIRECT TRADING CORP FL 5.02 08/01/06 CHORDIANT SOFTWARE INC DE 2.02,5.02,7.01,8.01,9.01 08/08/06 CHURCH & DWIGHT CO INC /DE/ DE 2.02,9.01 08/08/06 CHURCHILL DOWNS INC KY 2.02,9.01 06/30/06 CIENA CORP DE 8.01,9.01 08/08/06 CISCO SYSTEMS INC CA 2.02 08/08/06 CIT GROUP INC DE 8.01,9.01 08/07/06 CITIZENS BANCSHARES CORP /GA/ GA 2.02,9.01 08/08/06 CITIZENS FINANCIAL CORP /KY/ KY 1.01,5.02,9.01 08/04/06 CITIZENS SOUTH BANKING CORP DE 7.01,9.01 08/02/06 CLAYTON HOLDINGS INC 2.02,9.01 08/08/06 CLEAN HARBORS INC MA 2.02,9.01 08/08/06 CLEAR CHANNEL COMMUNICATIONS INC TX 2.02,9.01 08/08/06 Clear Channel Outdoor Holdings, Inc. DE 2.02,9.01 08/08/06 CNA FINANCIAL CORP DE 1.01,7.01,9.01 08/08/06 COFFEE PACIFICA INC NV 8.01 08/01/06 COGNOS INC CA 8.01,9.01 08/08/06 COINSTAR INC DE 2.01,9.01 05/31/06 AMEND COMMONWEALTH TELEPHONE ENTERPRISES IN PA 2.02,9.01 08/08/06 COMTECH TELECOMMUNICATIONS CORP /DE/ DE 8.01,9.01 08/03/06 COMVERSE TECHNOLOGY INC/NY/ NY 3.01,9.01 08/04/06 CONCENTRA OPERATING CORP NV 2.02,9.01 08/08/06 CONSTELLATION BRANDS, INC. DE 8.01,9.01 08/08/06 CONSULIER ENGINEERING INC FL 8.01,9.01 08/07/06 CONSUMER PORTFOLIO SERVICES INC CA 5.02,5.03,9.01 08/02/06 CONVERSION SERVICES INTERNATIONAL INC DE 5.02,9.01 08/07/06 Copano Energy, L.L.C. DE 2.02,9.01 06/30/06 CORDIA CORP NV 8.01 08/08/06 CORNELL COMPANIES INC DE 2.02,9.01 08/08/06 Coronado Corp. NV 4.01 07/26/06 CORTEX PHARMACEUTICALS INC/DE/ DE 2.02,9.01 08/08/06 COUSINS PROPERTIES INC GA 2.02,9.01 08/07/06 COUSINS PROPERTIES INC GA 1.01 08/02/06 COVALENT GROUP INC NV 2.02,9.01 08/08/06 CPI AEROSTRUCTURES INC NY 2.02,9.01 08/08/06 CSS INDUSTRIES INC DE 1.01 08/02/06 CUMULUS MEDIA INC DE 2.02,9.01 08/08/06 CVS CORP DE 2.01,9.01 06/02/06 AMEND CWABS Asset-Backed Certificates Trust DE 8.01,9.01 06/30/06 CWABS Asset-Backed Certificates Trust DE 8.01,9.01 06/29/06 CWABS Asset-Backed Certificates Trust DE 8.01,9.01 06/30/06 CWABS Asset-Backed Certificates Trust DE 8.01,9.01 06/29/06 DECKERS OUTDOOR CORP DE 1.01,9.01 08/02/06 DENDREON CORP DE 2.02,9.01 08/08/06 DENDRITE INTERNATIONAL INC NJ 2.02,9.01 08/08/06 Diamond Foods Inc DE 1.01,9.01 08/08/06 DIAMOND OFFSHORE DRILLING INC DE 7.01,9.01 08/07/06 DIONEX CORP /DE CA 1.01 08/01/06 DIRECTV GROUP INC DE 2.02 08/08/06 DIRECTV HOLDINGS LLC DE 2.02 08/08/06 DIRT MOTOR SPORTS, INC. DE 5.02,9.01 08/02/06 DJO INC DE 8.01,9.01 08/07/06 DOCUCORP INTERNATIONAL INC DE 1.01,9.01 08/04/06 DOLLAR THRIFTY AUTOMOTIVE GROUP INC DE 5.02,9.01 08/03/06 Dresser-Rand Group Inc. DE 2.02,7.01,9.01 08/08/06 DUANE READE HOLDINGS INC 2.02,9.01 08/08/06 EDENTIFY, INC. NV 4.01 08/04/06 EDISON INTERNATIONAL CA 2.02,9.01 08/08/06 Education Realty Trust, Inc. MD 2.02,7.01,9.01 08/07/06 EGL INC TX 2.02,9.01 08/07/06 ELECTRONIC CONTROL SECURITY INC NJ 5.02 08/02/06 EMC CORP MA 5.02,9.01 08/04/06 EMDEON CORP DE 2.02,7.01,9.01 08/08/06 EMERITUS CORP\WA\ WA 2.02 08/08/06 EMISPHERE TECHNOLOGIES INC DE 2.02,5.02,9.01 08/07/06 EMPIRE GLOBAL CORP. DE 1.01,2.01,3.02,9.01 08/01/06 EMS TECHNOLOGIES INC GA 2.02,9.01 08/08/06 ENDOCARE INC DE 2.02,9.01 08/08/06 EnerSys DE 2.02,9.01 08/08/06 ENTERGY CORP /DE/ DE 2.02,7.01,9.01 08/08/06 EPICEPT CORP 2.02,9.01 08/02/06 EQUITY ONE, INC. 1.01,5.02,9.01 08/04/06 ESCALADE INC IN 2.02,9.01 08/04/06 ESCO TECHNOLOGIES INC MO 1.02,2.02,5.02,7.01,9.01 08/03/06 ESSEX CORP VA 2.02,9.01 08/08/06 EXELIXIS INC DE 2.02,9.01 08/08/06 EXIDE TECHNOLOGIES DE 2.02,9.01 08/08/06 EXTREME NETWORKS INC DE 1.01,2.02,5.02,9.01 08/02/06 FAIRCHILD CORP DE 8.01,9.01 08/07/06 Federal Home Loan Bank of Atlanta X1 2.03 08/02/06 Federal Home Loan Bank of Boston X1 7.01,9.01 08/08/06 Federal Home Loan Bank of Chicago X1 2.03 08/03/06 Federal Home Loan Bank of Cincinnati X1 2.03,9.01 08/02/06 Federal Home Loan Bank of Dallas 2.03 08/02/06 Federal Home Loan Bank of Des Moines X1 5.02,7.01,9.01 08/08/06 Federal Home Loan Bank of Des Moines X1 2.03,9.01 08/03/06 Federal Home Loan Bank of Indianapoli X1 2.03,9.01 08/02/06 Federal Home Loan Bank of New York X1 2.03,9.01 08/02/06 Federal Home Loan Bank of San Francis X1 2.03 08/02/06 Federal Home Loan Bank of Seattle 2.03 08/07/06 Federal Home Loan Bank of Topeka 2.03 08/02/06 FEDEX CORP DE 8.01,9.01 08/03/06 FINLAY ENTERPRISES INC /DE DE 5.02 08/03/06 FINLAY FINE JEWELRY CORP DE 5.02 08/03/06 FIRST COMMONWEALTH FINANCIAL CORP /PA PA 5.02,9.01 08/08/06 FIRST MID ILLINOIS BANCSHARES INC DE 8.01,9.01 06/30/06 FIRSTBANK NW CORP WA 2.02,9.01 08/07/06 FOREST OIL CORP NY 2.02,7.01,9.01 08/07/06 FPIC INSURANCE GROUP INC FL 2.02,7.01,9.01 08/08/06 FRANKLIN CREDIT MANAGEMENT CORP/DE/ DE 1.01,9.01 06/27/06 FREMONT GENERAL CORP NV 2.02 08/08/06 FREZER, INC. NV 4.01 08/07/06 FUSION TELECOMMUNICATIONS INTERNATION 8.01,9.01 08/08/06 GARMIN LTD 8.01,9.01 08/08/06 GASTAR EXPLORATION LTD 7.01,9.01 08/08/06 GEMSTAR TV GUIDE INTERNATIONAL INC DE 2.02,9.01 06/30/06 GENERAL GROWTH PROPERTIES INC DE 2.02,7.01,9.01 08/07/06 GENESIS ENERGY LP DE 1.01,5.02,9.01 08/08/06 GENESIS REALTY GROUP INC 5.01,9.01 07/27/06 GENETHERA INC FL 1.01,3.02,5.02,9.01 03/06/06 GENSYM CORP DE 1.01,1.02,5.02,9.01 08/02/06 GENTA INC DE/ DE 2.02,9.01 08/08/06 GENVEC INC DE 2.02,9.01 08/08/06 GIANT INDUSTRIES INC DE 2.02,9.01 06/30/06 GLADSTONE COMMERCIAL CORP MD 2.02,9.01 08/08/06 GLENAYRE TECHNOLOGIES INC DE 2.02,9.01 08/08/06 GLOBAL SIGNAL INC DE 2.02,9.01 08/08/06 GMX RESOURCES INC OK 8.01 08/08/06 Gold Kist Inc. DE 2.02,9.01 08/08/06 GOOD TIMES RESTAURANTS INC NV 1.01,9.01 08/08/06 GOODRICH PETROLEUM CORP DE 2.02,9.01 08/07/06 GOVERNMENT PROPERTIES TRUST INC 2.02 08/08/06 GRAN TIERRA ENERGY, INC. NV 8.01 02/15/06 AMEND GRANT PARK FUTURES FUND LIMITED PARTN IL 7.01 08/04/06 GREATBATCH, INC. DE 1.01,5.02,9.01 08/08/06 GREENS WORLDWIDE INC AZ 1.01,9.01 08/08/06 GREENS WORLDWIDE INC AZ 1.01,9.01 08/08/06 GREENS WORLDWIDE INC AZ 1.01 08/08/06 GS Auto Loan Trust 2006-1 8.01,9.01 08/02/06 GSAMP Trust 2006-HE3 DE 8.01,9.01 05/26/06 GSAMP Trust 2006-HE4 DE 8.01,9.01 06/29/06 GSI COMMERCE INC DE 1.01,5.02 08/07/06 GTECH HOLDINGS CORP DE 8.01 08/04/06 H&E Equipment Services, Inc. DE 1.01,2.03,8.01,9.01 08/04/06 HAIGHTS CROSS COMMUNICATIONS INC DE 2.02,9.01 08/08/06 HALOZYME THERAPEUTICS INC NV 1.01,9.01 08/04/06 HANDY HARDWARE WHOLESALE INC TX 5.02 08/03/06 HARRAHS ENTERTAINMENT INC DE 8.01,9.01 08/08/06 HAWAIIAN ELECTRIC INDUSTRIES INC HI 8.01,9.01 08/02/06 HEALTH ANTI AGING LIFESTYLE OPTIONS I UT 5.02 08/03/06 HENDRX CORP NV 4.01,9.01 07/20/06 HIGHLANDS BANKSHARES INC /WV/ WV 8.01 08/08/06 HOMEBANC CORP 2.02,7.01,9.01 08/07/06 HUDSON HIGHLAND GROUP INC DE 2.02,2.05,9.01 08/07/06 Huron Consulting Group Inc. DE 2.02,9.01 06/30/06 HYPERCOM CORP DE 8.01,9.01 08/08/06 I TRAX INC DE 2.02,9.01 08/03/06 IC2E International Inc. CO 5.02,8.01 01/07/06 AMEND ID SYSTEMS INC DE 2.02,9.01 08/08/06 II-VI INC PA 2.02,9.01 08/07/06 IMPERIAL INDUSTRIES INC DE 2.02,7.01,9.01 08/07/06 INDEPENDENT BANK CORP MI 8.01 08/08/06 INFOCUS CORP OR 5.05,9.01 08/02/06 INFORMATION ANALYSIS INC VA 2.02,9.01 08/08/06 INFOUSA INC DE 1.01,9.01 08/04/06 Ingen Technologies, Inc. 1.01,2.03,3.02,9.01 07/26/06 Inland American Real Estate Trust, In MD 9.01 07/21/06 AMEND Inland American Real Estate Trust, In MD 9.01 06/08/06 AMEND INNKEEPERS USA TRUST/FL MD 2.02,9.01 08/08/06 INSITE VISION INC DE 1.01,3.02,8.01,9.01 08/02/06 INSPIRE PHARMACEUTICALS INC DE 8.01,9.01 08/08/06 INTEGRAL SYSTEMS INC /MD/ MD 1.01,5.02 08/02/06 INTEGRATED SURGICAL SYSTEMS INC DE 1.01,8.01 08/04/06 INTEREP NATIONAL RADIO SALES INC NY 5.02 08/07/06 INTERLINE BRANDS, INC./DE DE 2.02,9.01 08/07/06 INTERNATIONAL BUSINESS MACHINES CORP NY 7.01 08/08/06 INTERSTATE HOTELS & RESORTS INC DE 2.02,9.01 08/08/06 INTRA ASIA ENTERTAINMENT CORP NV 4.01,5.02,9.01 08/02/06 INTRAOP MEDICAL CORP 3.03 08/03/06 INTRUSION INC DE 2.02,9.01 08/08/06 INVENTIV HEALTH INC DE 9.01 06/30/06 INVESTMENT TECHNOLOGY GROUP INC DE 8.01,9.01 08/08/06 IPASS INC DE 2.02,9.01 08/08/06 ISECURETRAC CORP DE 5.02,9.01 08/04/06 ITC Holdings Corp. MI 7.01,9.01 08/07/06 J P MORGAN CHASE & CO DE 9.01 08/04/06 JACK IN THE BOX INC /NEW/ DE 2.02,9.01 08/08/06 JPMAC 2006-CW2 DE 8.01,9.01 08/08/06 K&F Industries Holdings, Inc. 2.02,9.01 08/08/06 KEYSTONE CONSOLIDATED INDUSTRIES INC DE 2.02,7.01,9.01 08/08/06 Kimball Hill, Inc. IL 2.02,7.01 08/07/06 KINDER MORGAN ENERGY PARTNERS L P DE 7.01 08/08/06 KINDRED HEALTHCARE, INC DE 8.01,9.01 08/08/06 KING PHARMACEUTICALS INC TN 1.01,9.01 08/02/06 KITTY HAWK INC DE 7.01 08/08/06 KNOVA SOFTWARE, INC. DE 2.02,9.01 08/08/06 KOPIN CORP DE 2.02,9.01 08/08/06 KORN FERRY INTERNATIONAL DE 1.01,9.01 08/08/06 KOS PHARMACEUTICALS INC FL 2.02,4.02,8.01,9.01 08/04/06 LACROSSE FOOTWEAR INC WI 8.01,9.01 08/07/06 LAIDLAW INTERNATIONAL INC DE 8.01,9.01 08/08/06 LAMAR ADVERTISING CO/NEW DE 2.02,9.01 08/08/06 LARGO VISTA GROUP LTD NV 1.01 03/08/06 LEARNING TREE INTERNATIONAL INC DE 2.02,9.01 08/08/06 LEE SARA CORP MD 2.02,9.01 08/08/06 LEE SARA CORP MD 2.02 08/08/06 LEHMAN ABS CORP BCKD TR CERTS ROY CAR DE 8.01,9.01 07/27/06 LEINER HEALTH PRODUCTS INC DE 2.02,9.01 08/07/06 LHC Group, Inc 2.02,9.01 08/08/06 LINCOLN NATIONAL CORP IN 2.02,9.01 08/08/06 LITTELFUSE INC /DE DE 1.01 08/04/06 LML PAYMENT SYSTEMS INC A1 9.01 08/08/06 Long Beach Mortgage Loan Trust 2006-6 DE 8.01,9.01 07/26/06 LONGPORT INC DE 3.02,7.01,9.01 08/08/06 LONGVIEW FIBRE CO WA 9.01 08/07/06 LOUDEYE CORP DE 1.01,8.01,9.01 08/07/06 LUMINENT MORTGAGE CAPITAL INC 8.01 08/03/06 MAIR HOLDINGS INC MN 2.02,9.01 08/07/06 MAJESTIC STAR CASINO LLC IN 2.02,9.01 06/30/06 MARCHEX INC DE 7.01,9.01 08/08/06 MARCHEX INC DE 7.01,9.01 08/08/06 MARCHEX INC DE 2.02,9.01 08/08/06 MARTIN MIDSTREAM PARTNERS LP DE 2.02,9.01 08/08/06 MCDATA CORP DE 1.01,3.03,7.01,9.01 08/07/06 MCDATA CORP DE 5.02 08/08/06 MCDATA CORP DE 2.02,7.01,9.01 08/08/06 MCDONALDS CORP DE 8.01,9.01 08/08/06 MCF CORP DE 7.01,9.01 08/08/06 MD TECHNOLOGIES INC 1.01 08/07/06 MEADOW VALLEY CORP NV 8.01,9.01 08/04/06 MEDIANEWS GROUP INC DE 1.01,2.01,2.03,9.01 08/02/06 MEDICSIGHT INC DE 5.02 08/04/06 MEDIS TECHNOLOGIES LTD DE 2.02,9.01 08/08/06 MEDQUIST INC NJ 2.02,9.01 08/08/06 MERCER INTERNATIONAL INC. WA 2.02,9.01 08/08/06 MERCURY COMPUTER SYSTEMS INC MA 1.01,8.01,9.01 08/07/06 MERIDIAN RESOURCE CORP TX 2.02,9.01 08/08/06 METROMEDIA INTERNATIONAL GROUP INC DE 8.01,9.01 08/08/06 MHI Hospitality CORP MD 2.02,9.01 08/08/06 MICROTEK MEDICAL HOLDINGS, INC GA 2.02,9.01 08/08/06 Middle Kingdom Resources Ltd. NV 4.01 07/21/06 AMEND MILLER INDUSTRIES INC /TN/ TN 2.02,9.01 08/08/06 MILLIPORE CORP /MA MA 9.01 07/14/06 AMEND MISSION ENERGY HOLDING CO DE 2.02,9.01 08/08/06 MOMENTA PHARMACEUTICALS INC DE 2.02,9.01 08/08/06 MOMENTA PHARMACEUTICALS INC DE 8.01 08/08/06 MONTGOMERY REALTY GROUP INC NV 1.01,9.01 08/04/06 Morgan Stanley ABS Capital I Inc. IXI DE 2.01,9.01 05/01/06 AMEND MOTIVE INC DE 1.01,5.02,7.01,9.01 08/04/06 MOTIVE INC DE 8.01,9.01 08/08/06 MTS MEDICATION TECHNOLOGIES, INC /DE/ DE 2.02,7.01,9.01 08/08/06 MULTI FINELINE ELECTRONIX INC 2.02,9.01 08/08/06 MYERS INDUSTRIES INC OH 1.01,1.02 08/08/06 MYERS INDUSTRIES INC OH 8.01 08/08/06 AMEND MYOGEN INC DE 2.02,9.01 08/07/06 NANOSCIENCE TECHNOLOGIES INC NV 1.01,2.03,3.02,9.01 07/28/06 National Collegiate Student Loan Trus 8.01,9.01 07/25/06 National Interstate CORP OH 2.02,8.01,9.01 08/03/06 NATIONAL WESTERN LIFE INSURANCE CO CO 2.02,9.01 08/07/06 NAVIGANT INTERNATIONAL INC DE 5.01,9.01 08/08/06 NCO GROUP INC PA 1.01,9.01 07/13/06 NDS GROUP PLC X0 2.02 08/08/06 NETBANK INC GA 2.02,9.01 08/08/06 NETWORK ENGINES INC DE 1.01,9.01 08/03/06 NEUROCRINE BIOSCIENCES INC CA 2.05 08/07/06 NEW FRONTIER MEDIA INC CO 5.02 07/26/06 NEW FRONTIER MEDIA INC CO 2.02,9.01 08/08/06 NEW YORK MORTGAGE TRUST INC MD 2.02,7.01,9.01 08/07/06 NEWPOWER HOLDINGS INC DE 8.01,9.01 08/07/06 NEWS CORP 8.01,9.01 08/07/06 NEWS CORP 2.02,9.01 08/08/06 NEWS CORP 1.01,3.03,5.02,9.01 08/03/06 NEWTEK BUSINESS SERVICES INC NY 8.01,9.01 08/03/06 NEXSTAR BROADCASTING GROUP INC DE 2.02,9.01 08/08/06 NITCHES INC CA 1.01,9.01 08/02/06 NNN 2002 VALUE FUND LLC 5.02 08/02/06 NNN 2003 VALUE FUND LLC 5.02 08/02/06 NORD RESOURCES CORP DE 1.01,9.01 08/08/06 NORTH FORK BANCORPORATION INC DE 8.01,9.01 08/07/06 NORTHWEST AIRLINES CORP DE 8.01,9.01 08/07/06 NORTHWEST NATURAL GAS CO OR 5.02 08/03/06 NOVASTAR MORTGAGE FUNDING CORP DE 1.01,9.01 06/08/06 AMEND NT HOLDING CORP. DE 8.01 08/05/06 NTL INC DE 2.02 08/08/06 NTN BUZZTIME INC DE 2.02,9.01 08/08/06 NWH INC DE 2.01,9.01 08/07/06 NYMEX HOLDINGS INC DE 8.01,9.01 08/08/06 OMEGA PROTEIN CORP NV 2.02,9.01 08/07/06 Omrix Biopharmaceuticals, Inc. DE 5.02,9.01 08/08/06 Omrix Biopharmaceuticals, Inc. DE 2.02,9.01 08/08/06 ONYX PHARMACEUTICALS INC DE 2.02,9.01 08/08/06 OPEN ENERGY CORP NV 4.02 07/10/06 AMEND OPINION RESEARCH CORP DE 1.01,3.03,9.01 08/04/06 Opteum Inc. MD 2.02,9.01 08/08/06 ORASURE TECHNOLOGIES INC DE 2.02,9.01 08/08/06 ORBIT INTERNATIONAL CORP DE 2.02 08/08/06 ORBITAL SCIENCES CORP /DE/ DE 8.01 08/08/06 ORCHID CELLMARK INC 2.02,9.01 08/08/06 PACE HEALTH MANAGEMENT SYSTEMS INC IA 1.01,2.03,9.01 08/08/06 PARAGON TECHNOLOGIES INC PA 2.02,9.01 06/30/06 PAREXEL INTERNATIONAL CORP MA 2.02,9.01 08/07/06 Patients & Physicians, Inc. DE 4.01,8.01,9.01 07/31/06 AMEND PEGASYSTEMS INC MA 2.02,9.01 08/07/06 PENN TRAFFIC CO DE 8.01,9.01 08/08/06 PER SE TECHNOLOGIES INC DE 2.02,9.01 08/08/06 PERINI CORP MA 9.01 08/08/06 PHANTOM FIBER CORP DE 4.01,9.01 07/17/06 AMEND PINNACLE AIRLINES CORP DE 8.01,9.01 08/07/06 PIONEER COMPANIES INC DE 2.02,9.01 08/07/06 PLAINS EXPLORATION & PRODUCTION CO DE 1.01,9.01 08/06/06 PLAYBOY ENTERPRISES INC DE 2.02,9.01 08/08/06 POLO RALPH LAUREN CORP DE 2.02,9.01 08/08/06 PRESSTEK INC /DE/ DE 1.01 08/02/06 AMEND PRICELINE COM INC DE 2.02,7.01,9.01 08/07/06 PROASSURANCE CORP DE 2.02,9.01 08/08/06 PROCYON CORP CO 1.01,8.01,9.01 07/27/06 PROGENICS PHARMACEUTICALS INC DE 2.02,9.01 08/08/06 PROGRESSIVE GAMING INTERNATIONAL CORP NV 1.01,2.03 08/04/06 PROGRESSIVE GAMING INTERNATIONAL CORP NV 2.02,9.01 08/07/06 PROVIDENT FINANCIAL HOLDINGS INC DE 1.01,5.02,9.01 08/07/06 PXRE GROUP LTD 2.02,9.01 08/07/06 QSGI INC. DE 2.02,9.01 08/03/06 QUAKER CHEMICAL CORP PA 1.01,9.01 08/08/06 QUALITY SYSTEMS INC CA 2.01,9.01 08/03/06 QUEST SOFTWARE INC CA 2.02,9.01 08/08/06 QUESTCOR PHARMACEUTICALS INC CA 2.02,9.01 08/08/06 Quintana Maritime LTD 1T 2.02,9.01 08/07/06 QWEST COMMUNICATIONS INTERNATIONAL IN DE 1.01,2.03,9.01 08/08/06 RADIOLOGIX INC DE 2.02,9.01 08/08/06 RAE SYSTEMS INC DE 1.01,5.02,9.01 08/08/06 RAE SYSTEMS INC DE 2.02,9.01 08/08/06 RBC Bearings INC 2.02,9.01 08/08/06 REGENERATION TECHNOLOGIES INC FL 2.02,9.01 08/08/06 RELIANT ENERGY INC DE 2.02,9.01 08/08/06 REMINGTON ARMS CO INC/ DE 1.01 08/02/06 REMY INTERNATIONAL, INC. DE 2.02,9.01 08/08/06 RENT A CENTER INC DE DE 1.01,9.01 08/07/06 RENT WAY INC PA 1.01,8.01,9.01 08/07/06 REPLIGEN CORP DE 2.02,9.01 08/08/06 Republic Companies Group, Inc. DE 1.01,9.01 08/02/06 RESTAURANT CO DE 5.03 08/08/06 REXNORD CORP DE 2.02,9.01 08/08/06 RITA MEDICAL SYSTEMS INC DE 2.02,9.01 08/08/06 RONSON CORP NJ 2.02,9.01 08/03/06 S1 CORP /DE/ DE 2.02,9.01 08/08/06 SAFLINK CORP DE 2.02,9.01 08/08/06 SAGA COMMUNICATIONS INC DE 2.02,9.01 08/08/06 SALIX PHARMACEUTICALS LTD 2.02,9.01 08/08/06 SALIX PHARMACEUTICALS LTD 8.01,9.01 08/08/06 SAMSONITE CORP/FL DE 8.01,9.01 08/08/06 SANTARUS INC DE 2.02,9.01 08/08/06 SAPIENT CORP DE 2.02,9.01 08/08/06 SAUL CENTERS INC MD 2.02,9.01 08/08/06 SCIENTIFIC GAMES CORP DE 1.01 08/02/06 SEAGATE TECHNOLOGY E9 2.02,9.01 08/08/06 Security Capital Assurance Ltd D0 1.01 08/02/06 SENECA FOODS CORP /NY/ NY 2.02,9.01 08/07/06 SHEARSON FINANCIAL NETWORK INC NV 1.01,2.03,3.02,9.01 06/30/06 SHURGARD STORAGE CENTERS INC WA 2.02,9.01 08/07/06 SIRENZA MICRODEVICES INC DE 1.01 08/03/06 SMTC CORP DE 1.01,2.02,9.01 08/02/06 Solar Thin Films, Inc. DE 4.01,9.01 06/14/06 AMEND SONIC SOLUTIONS/CA/ CA 2.02,9.01 08/08/06 SONIC SOLUTIONS/CA/ CA 8.01,9.01 08/08/06 SOUTH JERSEY GAS CO/NEW NJ 1.01,2.03,9.01 08/08/06 SOUTH JERSEY INDUSTRIES INC NJ 2.02,7.01,9.01 06/30/06 SOUTHERN CALIFORNIA EDISON CO CA 2.02,9.01 08/08/06 SOUTHWEST AIRLINES CO TX 5.02,9.01 08/07/06 SPECTRUM PHARMACEUTICALS INC DE 2.02,9.01 08/08/06 SPORTS CLUB CO INC DE 2.02,9.01 08/08/06 SRA INTERNATIONAL INC DE 1.01,9.01 07/28/06 SRS LABS INC DE 2.02,9.01 08/08/06 STAAR SURGICAL CO DE 7.01 08/01/06 Stanwich Asset Acceptance CO LLC DE 8.01 08/08/06 STARWOOD HOTEL & RESORTS WORLDWIDE IN MD 5.02,7.01,9.01 08/01/06 STEIN MART INC FL 2.02,9.01 08/03/06 STEINWAY MUSICAL INSTRUMENTS INC DE 2.02,9.01 08/08/06 STILLWATER MINING CO /DE/ DE 2.02,9.01 08/08/06 STRATAGENE CORP DE 2.02,9.01 08/08/06 SUMMIT BANK CORP GA 2.02,9.01 08/03/06 SUN NEW MEDIA INC. MN 2.01,3.02,5.02,9.01 02/27/06 AMEND SUNRISE SENIOR LIVING INC DE 2.02 08/08/06 SUNRISE SENIOR LIVING INC DE 4.02 07/30/06 AMEND Superior Well Services, INC DE 2.02,9.01 08/08/06 SUREWEST COMMUNICATIONS CA 2.02,9.01 08/08/06 SYNAGRO TECHNOLOGIES INC DE 2.02,9.01 08/07/06 SYNIVERSE HOLDINGS INC DE 2.02,9.01 08/08/06 TALK AMERICA HOLDINGS INC DE 2.02,9.01 08/08/06 TANOX INC DE 2.02,9.01 08/08/06 TAPESTRY PHARMACEUTICALS, INC DE 2.02,9.01 08/08/06 TEAM FINANCIAL INC /KS KS 2.02,9.01 08/04/06 TEAM INC TX 2.02,9.01 08/07/06 TECHNE CORP /MN/ MN 2.02,9.01 08/08/06 TECHNICAL OLYMPIC USA INC DE 2.02 08/08/06 TECUMSEH PRODUCTS CO MI 7.01,9.01 08/07/06 TEMECULA VALLEY BANCORP INC CA 8.01,9.01 08/08/06 TERCICA INC DE 2.02,9.01 08/08/06 THERAGENICS CORP DE 1.01,2.01,2.03,3.02,5.02,9.01 08/08/06 THQ INC DE 7.01,9.01 08/07/06 TOREADOR RESOURCES CORP DE 4.02 08/03/06 TOREADOR RESOURCES CORP DE 2.02,7.01,9.01 08/08/06 TORVEC INC NY 3.02 08/07/06 TOWER BANCORP INC PA 2.02,9.01 08/08/06 TOWER BANCORP INC PA 2.01,5.02,9.01 06/01/06 AMEND TOWN SPORTS INTERNATIONAL HOLDINGS IN DE 1.01,9.01 08/04/06 TRANSMETA CORP DE 2.02,7.01,9.01 08/08/06 TREDEGAR CORP VA 8.01,9.01 08/08/06 TRICO MARINE SERVICES INC DE 2.02,9.01 06/30/06 TRIPOS INC UT 2.02 08/08/06 TRM CORP OR 7.01,9.01 08/03/06 TRUSTREET PROPERTIES INC MD 2.02,9.01 06/30/06 TXP CORP NV 2.02,3.02,9.01 08/08/06 U S GOLD CORP CO 1.01,7.01,9.01 08/02/06 U. S. Premium Beef, LLC 7.01,9.01 08/08/06 U.S. Shipping Partners L.P. DE 2.02,9.01 08/07/06 U.S. Shipping Partners L.P. DE 8.01,9.01 08/07/06 ULTICOM INC NJ 3.01,9.01 08/07/06 UNION BANKSHARES CORP VA 7.01,9.01 08/04/06 UNISOURCE ENERGY CORP AZ 2.02,9.01 08/07/06 UNITED RENTALS NORTH AMERICA INC DE 2.02,9.01 08/07/06 UNITED SURGICAL PARTNERS INTERNATIONA DE 1.01,9.01 08/07/06 UNIVERSAL COMPRESSION HOLDINGS INC DE 2.02,9.01 08/08/06 UNIVERSAL CORP /VA/ VA 2.02,8.01,9.01 08/08/06 UNIVERSAL HOSPITAL SERVICES INC MN 2.02,7.01,9.01 08/08/06 UNIVERSAL TECHNICAL INSTITUTE INC DE 2.02,9.01 08/08/06 UROPLASTY INC MN 1.01,3.02,9.01 08/08/06 USI HOLDINGS CORP DE 2.02,9.01 08/07/06 VAIL BANKS INC CO 8.01,9.01 08/07/06 VALENCE TECHNOLOGY INC DE 3.02,9.01 08/03/06 VALPEY FISHER CORP MD 2.02,9.01 08/08/06 VANTAGEMED CORP DE 2.02,9.01 08/08/06 VCG HOLDING CORP CO 1.01 08/03/06 VELOCITY EXPRESS CORP DE 8.01 08/07/06 VERASUN ENERGY CORP 2.02,9.01 08/07/06 VERINT SYSTEMS INC 3.01,9.01 08/08/06 VERTEX PHARMACEUTICALS INC / MA MA 3.02,8.01 08/02/06 VIASAT INC CA 2.02,9.01 08/03/06 VIASYS HEALTHCARE INC DE 2.02,5.02,9.01 08/08/06 VIEWPOINT CORP DE 2.02,9.01 08/03/06 VIRBAC CORP DE 8.01,9.01 08/08/06 VirtualScopics, Inc. DE 2.02,9.01 08/08/06 VISTACARE, INC. DE 2.02,9.01 08/08/06 VISTAPRINT LTD D0 1.01,9.01 08/04/06 VITAL SIGNS INC NJ 2.02,9.01 08/08/06 Volcano CORP DE 2.02,7.01,9.01 08/08/06 VOLKSWAGEN AUTO LEASE TRUST 2006-A 8.01,9.01 08/03/06 VOUGHT AIRCRAFT INDUSTRIES INC 2.02,9.01 08/08/06 Vyteris Holdings (Nevada), Inc. NV 1.01,2.03 08/02/06 WABASH NATIONAL CORP /DE DE 2.02,9.01 08/07/06 WARREN RESOURCES INC MD 7.01,9.01 08/07/06 WARREN RESOURCES INC MD 2.02,7.01,9.01 08/07/06 WASHINGTON GROUP INTERNATIONAL INC DE 2.02,9.01 08/07/06 WASHINGTON REAL ESTATE INVESTMENT TRU MD 2.02,7.01,9.01 07/19/06 AMEND WATSON PHARMACEUTICALS INC NV 2.02,9.01 08/08/06 WAVE SYSTEMS CORP DE 8.01,9.01 08/04/06 WEB.COM, INC. MN 2.01,9.01 08/08/06 WEST MARINE INC DE 2.02,2.05,5.02,9.01 08/04/06 WESTERN GAS RESOURCES INC DE 8.01,9.01 08/08/06 WESTERN GAS RESOURCES INC DE 2.02,9.01 08/08/06 WESTERN GOLDFIELDS INC ID 2.02,4.02,7.01 08/02/06 WESTERN SIZZLIN CORP DE 5.02 08/03/06 WGL HOLDINGS INC VA 2.02,9.01 08/07/06 WHEELING PITTSBURGH CORP /DE/ DE 2.02,8.01,9.01 08/08/06 WHEELING PITTSBURGH CORP /DE/ DE 8.01,9.01 08/08/06 WHITE ELECTRONIC DESIGNS CORP ID 2.02,9.01 08/08/06 WILLBROS GROUP INC R1 1.01,3.03,5.02,9.01 08/02/06 Williams Partners L.P. 2.02,7.01,9.01 08/08/06 WINDROSE MEDICAL PROPERTIES TRUST MD 2.02,7.01,9.01 08/08/06 WINSTON HOTELS INC NC 2.02,9.01 08/08/06 WINTEGRA INC DE 1.01,2.02,9.01 07/13/06 WIRELESS FACILITIES INC DE 2.02,9.01 08/08/06 ZIPREALTY INC 2.02,9.01 08/08/06