SEC NEWS DIGEST Issue 2006-167 August 29, 2006 RULES AND RELATED MATTERS SEC PROPOSES RULE TO REQUIRE ELECTRONIC FILING OF TRANSFER AGENT FORMS The Commission published for comment a proposed rule to amend the rules and forms under Section 17A of the Securities Exchange Act of 1934 (Act) to require that the forms filed with respect to transfer agent registration, annual reporting, and withdrawal from registration be filed with the Commission electronically. The forms would be filed on the Commission's EDGAR database in XML format and would be accessible to Commission staff and the public for search and retrieval. The proposed rulemaking is designed to improve the Commission's ability to utilize the information reported on the forms in performing its oversight function of transfer agent operations and to publicly disseminate the information on the forms. Publication of the proposal is expected in the Federal Register during the week of Sept. 4, 2006. (Rel. 34 54356; File No. S7-14-06) ENFORCEMENT PROCEEDINGS IN THE MATTER OF CONNIE FARRIS On August 28, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934 and Notice of Hearing (OIP) against Connie S. Farris. The Division of Enforcement alleges in the OIP that Farris was enjoined by a United States District Court from future violations of Section 17(a) of the Securities Act of 1933, Section 10(b) of the Exchange Act and Rules 10b-5 and 15d-14 thereunder, and from aiding and abetting violations of Section 15(d) of the Exchange Act and Rules 12b-20 and 15d-13 thereunder. The OIP further alleges that the District Court's Final Judgment ordered Farris to disgorge ill-gotten gains in the amount of $23,232,441 plus prejudgment interest of $746,253.13, and imposed a civil penalty in the amount of $120,000. The complaint in the District Court action alleged that from late 2001 through December of 2003, Farris offered and sold interests in the Global Express Real Estate Investment Fund I, LLC (Fund) through fraudulent misrepresentations and omissions of material fact. Contrary to Farris's representations to investors, the Fund did not generate sufficient interest income to pay monthly distributions and, instead, operated as a Ponzi-like investment scheme. From March 1, 2003, through Sept. 30, 2003, alone, the Fund paid returns to investors totaling approximately $2.3 million, even though the Fund had only received approximately $154,000 in interest income from its investments and other assets. The Fund financed investors' monthly returns with cash from new investors as well as with capital contributions from the Fund's manager and proceeds from the sale of non-cash assets held by the Fund. None of this was disclosed to investors. Farris signed the Fund's public filings during the relevant period. A hearing will be scheduled before an Administrative Law Judge to determine whether the allegations contained in the OIP are true, to afford Farris an opportunity to respond, and to determine what, if any, remedial actions are appropriate and in the public interest. The OIP requires the Administrative Law Judge to issue an initial decision no later than 210 days from the date of service of the order, pursuant to Rule 360(a)(2) of the Commission's Rules of Practice. (Rel. 34-54377; File No. 3-12401) SEC SUES KNOX FUQUA AND REGISTERED INVESTMENT ADVISER KHF ADVISORS, INC. FOR FRAUDULENT SCHEME TO MISAPPROPRIATE CLIENT FUNDS The Commission filed a complaint on August 28 in the U.S. District Court for the Southern District of West Virginia against investment adviser Knox H. Fuqua (Fuqua), 46, and Fuqua's alter ego, Commission- registered investment adviser KHF Advisors, LLC (KHF Advisors). The complaint alleges that, from at least January 2003 until late 2005, Fuqua engaged in a fraudulent scheme to misappropriate money from his investment advisory clients. Fuqua engaged in much of his alleged fraudulent activity through KHF Advisors, an investment advisor he created and controlled. According to the complaint, Fuqua and KHF Advisors were fiduciaries of their investment advisory clients and, as such, owed their clients a duty of honesty, undivided loyalty, fair-dealing and full disclosure. Several of Fuqua's clients gave him discretionary authority over their money with the caveat that he not put their money in high-risk investments. These clients included 401(k) employee retirement plans and a widowed mother-of-two under court order to conservatively invest the estate of her late husband on behalf of her children. The complaint alleges that, instead of investing his investment advisory clients' money according to their instructions, Fuqua engaged in a fraudulent scheme to misappropriate client money to pay his own personal and business expenses, and to repay money he had misappropriated from other clients. To facilitate his fraudulent scheme, Fuqua created two investment vehicles which were little more than tools for Fuqua to access his clients' money. Fuqua funneled client money through these investment vehicles and into bank accounts that he alone controlled. He then used the client money transferred into these bank accounts to repay other clients wanting to redeem their investments, to pay business expenses and to siphon over $200,000 to pay a multitude of personal expenses, such as supermarket, pharmacy, and jewelry store bills. The complaint further alleges that Fuqua was able to continue his scheme unchecked by deceiving his clients into believing their investments retained their value. He did so by, among other deceptive actions, inflating the share prices and account balances on his clients' account statements. The complaint alleges that the defendants violated Section 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 and Exchange Act Rule 10b-5. The complaint additionally alleges that the defendants violated Sections 206(1) and (2) of the Investment Advisers Act of 1940 (Advisers Act), and that Fuqua aided and abetted KHF Advisors' violations of the Advisers Act. The Commission seeks permanent injunctions against both defendants, and an order directing that Fuqua disgorge all ill-gotten gains and pay civil money penalties. [SEC v. Knox Fuqua and KHF Advisors, LLC, Civil Action 2:06-0666 (SDWV)] (LR-19815) INVESTMENT COMPANY ACT RELEASES CLAYMORE EXCHANGE-TRADED FUND TRUST, ET AL. A notice has been issued giving interested persons until Sept. 15, 2006, to request a hearing on an application filed by Claymore Exchange-Traded Fund Trust, et al. for an order to permit series of open-end management investment companies to issue shares of limited redeemability that would trade in the secondary market at negotiated prices. The order would allow dealers to sell shares of the series in the secondary market unaccompanied by a prospectus when prospectus delivery is not required by the Securities Act of 1933, permit certain affiliated persons of the series to deposit securities into and receive securities from the series, and permit certain series to pay redemption proceeds more than seven days after the tender of shares for redemption under certain circumstances. The order also would permit certain registered management investment companies and unit investment trusts outside of the same group of investment companies as the series to acquire shares of the series. (Rel. IC-27469 - August 28) SELF-REGULATORY ORGANIZATIONS APPROVAL OF PROPOSED RULE CHANGES The Commission approved a proposed rule change and Amendment No. 1 thereto and granted accelerated approval to Amendment No. 2 to the proposed rule change (SR-NYSE-2006-07) submitted by the New York Stock Exchange to amend Exchange Rule 104 regarding the requirement that specialists obtain floor official approval for destabilizing dealer account transactions that match the national best bid or offer. Publication is expected in the Federal Register during the week of August 28. (Rel. 34-54362) The Commission approved a proposed rule change (SR-BSE-2006-20) and Amendment Nos. 1 and 3 thereto and granted accelerated approval of Amendment No. 5, submitted by the Boston Stock Exchange to create a new electronic trading facility, the Boston Equities Exchange, to be operated by BSX Group, LLC. Publication is expected in the Federal Register during the week of August 28. (Rel. 34-54364) The Commission approved a proposed rule change (SR-BSE-2006-22) and Amendment Nos. 1, 2, and 3 thereto and noticed and granted accelerated approval of Amendment No. 5, submitted by the Boston Stock Exchange to implement the Boston Equities Exchange (BeX) trading system. Publication is expected in the Federal Register during the week of August 28. (Rel. 34-54365) The Commission approved a proposed rule change (SR-NYSE-2005-58) filed by New York Stock Exchange (n/k/a New York Stock Exchange LLC) regarding a proposal to amend Rule 312(f) to, among other changes, permit the recommendation of purchases and sales of shares of companies controlled and under common control with member organizations (other than Material Associated Persons), subject to appropriate customer disclosure of the relationship. Publication is expected in the Federal Register during the week of August 28. (Rel. 34-54368) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES The National Securities Clearing Corporation filed a proposed rule change (SR-NSCC-2006-07), which became effective upon filing under Section 19(b)(3) of the Exchange Act, to make clarifying and technical changes to NSCC's Rules regarding its Fund/Serv mutual fund processing system. Publication is expected in the Federal Register during the week of August 28. (Rel. 34-54366) The Depository Trust Company filed a proposed rule change (SR-DTC- 2006-09), which became effective upon filing under Section 19(b)(3) of the Exchange Act, to incorporate into the DTC Custody Service Guide certain terms of certain participant agreements. Publication is expected in the Federal Register during the week of August 28. (Rel. 34-54367) PROPOSED RULE CHANGE The Boston Stock Exchange filed a proposed rule change and Amendment Nos. 1 and 2 thereto (SR-BSE-2005-09) to amend and make additions to its minor rule violation plan. Publication is expected in the Federal Register during the week of August 28. (Rel. 34-54374) 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: . S-8 ACXIOM CORP, 1 INFORMATION WAY, P O BOX 8180, LITTLE ROCK, AR, 72203-0180, 5013421000 - 2,500,000 ($59,725,000.00) Equity, (File 333-136919 - Aug. 28) (BR. 03A) S-8 RAYONIER INC, 50 NORTH LAURA ST, SUITE 1900, JACKSONVILLE, FL, 32202, 9043579100 - 0 ($7,814,000.00) Equity, (File 333-136920 - Aug. 28) (BR. 08C) S-3ASR WASHINGTON REAL ESTATE INVESTMENT TRUST, 6110 EXECUTIVE BOULEVARD, SUITE 800, ROCKVILLE, MD, 20852, 3019295900 - 0 ($0.00) Other, (File 333-136921 - Aug. 28) (BR. 08C) N-2 TORTOISE CAPITAL RESOURCES CORP, 10801 MASTIN BOULEVARD SUITE 222, OVERLAND PARK, KS, 66210, 913-981-1020 - 0 ($75,000,000.00) Equity, (File 333-136923 - Aug. 28) (BR. 16) S-8 GeoMet, Inc., 909 FANNIN, SUITE 3208, HOUSTON, TX, 77010, (713) 659-3855 - 3,607,170 ($39,678,870.00) Equity, (File 333-136924 - Aug. 28) (BR. 04A) S-4 PLAINS ALL AMERICAN PIPELINE LP, 333 CLAY STREET, SUITE 1600, HOUSTON, TX, 77002, 7136544100 - 0 ($250,000,000.00) Non-Convertible Debt, (File 333-136925 - Aug. 28) (BR. 04A) S-4 POGO PRODUCING CO, 5 GREENWAY PLAZA STE 2700, P O BOX 2504, HOUSTON, TX, 77252-0504, 7132975000 - 0 ($450,000,000.00) Debt, (File 333-136926 - Aug. 28) (BR. 04B) F-10 PENGROWTH ENERGY TRUST, 2900, 240 - 4TH AVENUE S.W., CALGARY, A0, T2P2H4, (403) 233-0224 - 0 ($913,415,501.00) Other, (File 333-136927 - Aug. 28) (BR. 04B) S-1 DealerTrack Holdings, Inc., 1111 MARCUS AVENUE, SUITE M04, LAKE SUCCESS, NY, 11042, (516) 734-3600 - 0 ($234,065,250.00) Equity, (File 333-136929 - Aug. 28) (BR. 03) F-10 AnorMED Inc., 200-20353 64TH AVENUE, LANGLEY, A1, V2Y 1N5, 604-530-1057 - 100,000,000 ($100,000,000.00) Equity, (File 333-136931 - Aug. 28) (BR. 01) S-8 GPC BIOTECH AG, FRAUNHOFERSTRABE 20, 82152 MUNCHEN, GERMANY, J0, 00000, 6,990,000 ($61,372,978.00) Equity, (File 333-136932 - Aug. 28) (BR. 01B) S-8 FINISAR CORP, 1389 MOFFETT PARK DR, SUNNYVALE, CA, 94089, 4085481000 - 0 ($55,662,569.10) Equity, (File 333-136933 - Aug. 28) (BR. 10B) S-8 LAMSON & SESSIONS CO, 25701 SCIENCE PARK DR, CLEVELAND, OH, 44122-7313, 2164643400 - 650,000 ($17,621,500.00) Equity, (File 333-136934 - Aug. 28) (BR. 10B) S-8 WEBSENSE INC, 10240 SORRENTO VALLEY RD, SAN DIEGO, CA, 92121, 8583208000 - 0 ($48,289,982.00) Equity, (File 333-136935 - Aug. 28) (BR. 08C) F-3 Navios Maritime Holdings Inc., C/O INTERNATIONAL SHIPPING ENTERPRISES, 1225 FRANKLIN AVE., SUITE 325, GARDEN CITY, NY, 11530, 516-240-8025 - 0 ($47,098,667.10) Equity, (File 333-136936 - Aug. 28) (BR. 05B) S-8 CUBIST PHARMACEUTICALS INC, 65 HAYDEN AVENUE, LEXINGTON, MA, 02421, 781-860-8660 - 0 ($3,546,000.00) Equity, (File 333-136937 - Aug. 28) (BR. 01A) S-8 GWIN INC, 5092 S JONES BLVD, LAS VEGAS, NV, 89118, 9786892080 - 25,000,000 ($750,000.00) Equity, (File 333-136938 - Aug. 28) (BR. 05B) S-8 TXP CORP, 1299 COMMERCE DRIVE, RICHARDSON, TX, 75081, 214-575-9300 - 10,000,000 ($5,000,000.00) Equity, (File 333-136939 - Aug. 28) (BR. 03A) SB-2 TXP CORP, 1299 COMMERCE DRIVE, RICHARDSON, TX, 75081, 214-575-9300 - 38,943,341 ($19,471,670.50) Equity, (File 333-136940 - Aug. 28) (BR. 03A) S-8 STEAK & SHAKE CO, 36 S PENNSYLVANIA ST, CENTURY BLDG - 500, INDIANAPOLIS, IN, 46236, 3176334100 - 1,200,000 ($18,096,000.00) Equity, (File 333-136941 - Aug. 28) (BR. 05C) SB-2 MultiCell Technologies, Inc., 701 GEORGE WASHINGTON HIGHWAY, LINCOLN, RI, 02865, (401)333-0610 - 0 ($5,615,000.00) Equity, (File 333-136942 - Aug. 28) (BR. 10B) S-8 NEUROLOGIX INC/DE, ONE BRIDGE PLAZA, FORT LEE, NJ, 07024, 201-592-6451 - 3,660,000 ($5,599,008.90) Equity, (File 333-136943 - Aug. 28) (BR. 01B) S-8 X RITE INC, 3100 44TH ST SW, GRANDVILLE, MI, 49418, 6165347663 - 3,500,000 ($30,870,000.00) Equity, (File 333-136945 - Aug. 28) (BR. 10C) S-4 CITIZENS BANKING CORP, 328 SOUTH SAGINAW STREET, FLINT, MI, 48502, 810-766-7500 - 0 ($995,904,819.00) Equity, (File 333-136946 - Aug. 28) (BR. 07A) SB-2 MED-EMERG INTERNATIONAL INC, 6711 MISSISSAUGA ROAD, SUITE 404, MISSISSAUGA, A6, L5N2W3, 9058581368 - 53,718,397 ($14,541,474.25) Equity, (File 333-136947 - Aug. 28) (BR. 01B) SB-2 SATELLITE SECURITY CORP, 6779 MESA RIDGE ROAD, SUITE 100, SAN DIEGO, CA, 92121, 877-437-4199 - 0 ($12,054,060.11) Equity, (File 333-136948 - Aug. 28) (BR. 09A) 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 8K ITEM NO. NAME OF ISSUER CODE DATE COMMENT ------------------------------------------------------------------------------------------------------- ACCENTIA BIOPHARMACEUTICALS INC 1.01,2.03,3.02,7.01,9.01 08/22/06 ADE CORP MA 8.01 08/23/06 ADVANSTAR COMMUNICATIONS INC NY 5.02,9.01 08/28/06 ADVANSTAR INC DE 5.02,9.01 08/28/06 AFFYMETRIX INC DE 2.04 08/17/06 AIRTRAX INC NJ 5.02,9.01 08/25/06 ALION SCIENCE & TECHNOLOGY CORP DE 5.02,9.01 08/22/06 ALLIANCE ONE INTERNATIONAL, INC. VA 8.01 08/28/06 ALLOS THERAPEUTICS INC DE 8.01,9.01 08/28/06 ALLOY INC DE 1.01,2.02,3.03,9.01 08/25/06 ALPHA PRO TECH LTD DE 7.01,9.01 08/25/06 Alternative Loan Trust 2006-J5 8.01,9.01 08/28/06 AMAZON COM INC DE 8.01,9.01 08/28/06 AMERICAN BIO MEDICA CORP NY 3.01 08/24/06 AMERICAN HOME MORTGAGE INVESTMENT COR MD 1.01,2.03,9.01 08/10/06 AMERICAN WOODMARK CORP VA 8.01,9.01 08/25/06 ANADIGICS INC DE 7.01 08/28/06 ANALYTICAL SURVEYS INC CO 2.01,9.01 08/25/06 ANTS SOFTWARE INC DE 1.01 08/22/06 ARABIAN AMERICAN DEVELOPMENT CO DE 8.01 08/28/06 ARADIGM CORP CA 1.01,2.01,9.01 08/25/06 ARCTIC CAT INC MN 5.02 08/28/06 ARROW FINANCIAL CORP NY 4.02,9.01 08/23/06 ARROW FINANCIAL CORP NY 8.01,9.01 08/23/06 ARVINMERITOR INC IN 1.01,9.01 08/24/06 ASHLAND INC. KY 9.01 08/22/06 ASHLAND INC. KY 2.01,9.01 08/28/06 AMEND ATLAS AIR WORLDWIDE HOLDINGS INC DE 8.01,9.01 08/25/06 ATMEL CORP DE 5.02,9.01 08/25/06 ATMEL CORP DE 3.01,9.01 08/08/06 AMEND AUDIOVOX CORP DE 8.01 08/28/06 AVANEX CORP DE 2.02,9.01 08/28/06 AVIALL INC DE 1.01,9.01 08/25/06 BANCFIRST CORP /OK/ OK 2.02,9.01 08/28/06 BioMed Realty Trust Inc MD 1.01,2.03,7.01,9.01 08/23/06 BLACKHAWK CAPITAL GROUP BDC INC DE 1.01,2.03,4.01,5.05,8.01,9.01 08/01/06 Bois d Arc Energy, Inc. NV 1.01,3.02,8.01,9.01 08/25/06 BON TON STORES INC PA 1.01,9.01 08/22/06 BRADLEY PHARMACEUTICALS INC DE 8.01,9.01 08/28/06 BROWN FORMAN CORP DE 8.01,9.01 08/28/06 BROWN SHOE CO INC NY 5.02 08/28/06 CabelTel International Corp NV 3.01,9.01 08/23/06 CAGLES INC GA 2.01,9.01 08/28/06 CAL-BAY INTERNATIONAL INC NV 8.01 06/30/06 CALA CORP OK 2.01 08/25/06 Calibre Energy, Inc. NV 2.01,5.01,5.02,5.03,9.01 01/27/06 AMEND CAMERON INTERNATIONAL CORP DE 7.01,9.01 08/28/06 CANADIAN ROCKPORT HOMES INTERNATIONAL 5.02 08/25/06 CAPITAL CORP OF THE WEST CA 8.01,9.01 08/25/06 CAPITAL ONE FUNDING, LLC 8.01,9.01 08/17/06 CAPITAL ONE FUNDING, LLC 8.01,9.01 08/25/06 Chaparral Energy, Inc. DE 1.01,8.01,9.01 08/24/06 CHEESECAKE FACTORY INCORPORATED DE 8.01,9.01 08/24/06 CHINA BAK BATTERY INC NV 2.02,9.01 08/23/06 China Mineral Acquisition CORP 8.01,9.01 08/28/06 CIVITAS BANKGROUP INC TN 1.01,7.01,9.01 08/25/06 CKE RESTAURANTS INC DE 2.02,9.01 08/23/06 CKE RESTAURANTS INC DE 7.01,9.01 08/24/06 CLEARONE COMMUNICATIONS INC UT 2.02 08/28/06 CLYVIA INC NV 1.01,8.01,9.01 08/16/06 CMALT (CitiMortgage Alternative Loan DE 9.01 08/28/06 COACHMEN INDUSTRIES INC IN 1.01,5.02,8.01,9.01 08/28/06 COMMONWEALTH EDISON CO IL 1.01,2.03,9.01 08/28/06 COMPUTER TASK GROUP INC NY 1.01,9.01 08/23/06 COMSTOCK RESOURCES INC NV 1.01,9.01 08/25/06 CONNETICS CORP DE 5.02,9.01 08/25/06 CONNETICS CORP DE 8.01,9.01 08/28/06 CONOLOG CORP DE 8.01,9.01 08/23/06 CONSOLIDATED CONTAINER CO LLC DE 1.01,2.03,4.02,7.01 08/22/06 COVENANT TRANSPORT INC NV 5.02 08/22/06 CREDIT ACCEPTANCE CORPORATION MI 5.02,8.01,9.01 08/24/06 CRSI Group, Inc. FL 7.01 08/28/06 CULP INC NC 2.02,9.01 08/28/06 CYBEX INTERNATIONAL INC NY 1.01 08/22/06 De Beira Goldfields Inc. NV 4.01,9.01 07/05/06 AMEND DHB INDUSTRIES INC DE 1.01 08/24/06 DIALOG GROUP INC UT 3.03,8.01,9.01 08/24/06 Dividend Capital Total Realty Trust I MD 2.01,2.03,9.01 08/28/06 DOW JONES & CO INC DE 1.01,5.02,9.01 08/28/06 DUPONT E I DE NEMOURS & CO DE 1.01 08/28/06 DURA AUTOMOTIVE SYSTEMS INC DE 8.01 08/25/06 DYNADAPT SYSTEM INC CO 4.02 08/28/06 AMEND E DIGITAL CORP DE 1.01,3.02,9.01 08/22/06 EASTMAN KODAK CO NJ 5.02,9.01 08/22/06 EGAMES INC PA 2.02,9.01 06/30/06 ENGLOBAL CORP NV 8.01,9.01 08/08/06 Ensource Energy Income Fund LP DE 8.01,9.01 08/28/06 Enterprise GP Holdings L.P. DE 7.01 08/16/06 AMEND ENTERPRISE PRODUCTS PARTNERS L P DE 7.01,9.01 08/16/06 AMEND EVEREST RE GROUP LTD D0 1.01,9.01 08/23/06 EXIDE TECHNOLOGIES DE 1.01 08/22/06 EXTENDICARE HEALTH SERVICES INC DE 8.01 08/25/06 Fairview Energy Corporation, Inc. NV 1.01,2.01,3.02,4.01,5.01, 08/11/06 AMEND 5.02,5.03,5.06,9.01 FAMILY DOLLAR STORES INC DE 1.01,1.02,2.03,9.01 08/24/06 FIDELIS ENERGY INC NV 7.01,9.01 08/24/06 FIRST CAPITAL INTERNATIONAL INC DE 5.02 08/25/06 FIRST CASH FINANCIAL SERVICES INC DE 1.01,2.01,2.02,7.01,9.01 08/22/06 FIRST FINANCIAL BANCORP /OH/ OH 1.01,9.01 08/22/06 FIRST NILES FINANCIAL INC DE 8.01,9.01 08/24/06 FIRSTFED FINANCIAL CORP DE 7.01,9.01 07/31/06 FIRSTFED FINANCIAL CORP DE 9.01 08/28/06 FLICKERING STAR FINANCIAL INC NV 8.01 08/28/06 FOXHOLLOW TECHNOLOGIES, INC. DE 1.01,9.01 08/26/06 GAMETECH INTERNATIONAL INC DE 5.02 08/22/06 GEOCOM RESOURCES INC NV 3.02,9.01 08/24/06 GLOBAL AIRCRAFT SOLUTIONS, INC. AZ 2.02,7.01,9.01 08/25/06 GMACM Home Equity Loan Trust 2006-HE3 DE 8.01,9.01 08/28/06 Greenpoint Mortgage Funding Trust 200 DE 8.01,9.01 08/28/06 HARTFORD LIFE INSURANCE CO CT 9.01 08/28/06 HERBST GAMING INC NV 1.01,9.01 08/24/06 HERITAGE BANKSHARES INC /VA VA 1.01,8.01,9.01 08/23/06 HERSHEY CO DE 1.01,9.01 08/23/06 HOLLYWOOD MEDIA CORP FL 1.01,2.01,2.02,9.01 08/25/06 HUMANA INC DE 1.01 08/24/06 ICOP DIGITAL, INC CO 8.01 08/27/06 ICT TECHNOLOGIES INC 4.01 08/25/06 AMEND ICT TECHNOLOGIES INC 4.01 08/25/06 AMEND ICT TECHNOLOGIES INC 4.01 08/25/06 AMEND IMCLONE SYSTEMS INC DE 8.01,9.01 08/23/06 IMERGENT INC DE 7.01 08/28/06 IMMUNOMEDICS INC DE 2.02,9.01 08/25/06 IMPRESO INC DE 3.01,9.01 08/28/06 INKSURE TECHNOLOGIES INC. DE 1.01,5.02 08/28/06 INSURANCE AUTO AUCTIONS, INC IL 4.01,9.01 08/28/06 INTEGRA LIFESCIENCES HOLDINGS CORP DE 8.01,9.01 08/28/06 INTER TEL INC AZ 8.01,9.01 08/27/06 INTERNATIONAL WIRE GROUP INC DE 4.01,9.01 08/22/06 INTERSTATE HOTELS & RESORTS INC DE 5.02 08/23/06 INVISION CAPITAL INC NV 5.03,9.01 08/28/06 IRON STAR DEVELOPMENT, INC. UT 5.03 08/28/06 J P MORGAN CHASE & CO DE 9.01 08/24/06 James River Coal CO VA 5.02,5.03,9.01 08/22/06 JOURNAL REGISTER CO DE 8.01,9.01 08/28/06 KINDER MORGAN INC KS 1.01,7.01,9.01 08/28/06 KNOLL INC DE 1.01,9.01 08/25/06 KODIAK ENERGY, INC. DE 5.02 08/25/06 KVH INDUSTRIES INC \DE\ DE 1.01,9.01 08/22/06 LANDMARK LAND CO INC/DE DE 8.01,9.01 08/28/06 LAUREL CAPITAL GROUP INC PA 7.01,9.01 08/25/06 LAYNE CHRISTENSEN CO DE 1.01,9.01 08/22/06 LEHMAN ABS CORP BOEING NOTE BACKED SE DE 8.01,9.01 08/15/06 LEHMAN ABS CORP BOEING SECURITIES BAC DE 8.01,9.01 08/15/06 LEHMAN ABS CORP CIT CAPITAL TR 1 SEC DE 8.01,9.01 08/15/06 LEHMAN ABS CORP CORPORATE BACKED TRUS DE 8.01,9.01 08/15/06 LEHMAN ABS CORP DUKE CAPITAL NOTE BAC DE 8.01,9.01 08/15/06 LEHMAN ABS CORP GOLD SACHS CAP I SEC DE 8.01,9.01 08/15/06 LEHMAN ABS CORP GOLDMAN SACHS CAP 1 S DE 8.01,9.01 08/15/06 LEHMAN ABS CORP GOLDMAN SACHS CAP 1 S DE 8.01,9.01 08/15/06 LEHMAN ABS CORP GOLDMAN SACHS NOTE-BK DE 8.01,9.01 08/15/06 Liberty Global, Inc. 7.01 08/28/06 Macquarie Infrastructure CO Trust DE 1.01,9.01 08/23/06 MAGNA ENTERTAINMENT CORP DE 1.01,2.01,9.01 08/25/06 Maysia Resources CORP 7.01,9.01 08/24/06 MCG CAPITAL CORP DE 1.01,1.02,5.02,8.01,9.01 08/24/06 MEASUREMENT SPECIALTIES INC NJ 8.01 08/28/06 Medefile International, Inc. NV 5.02,9.01 08/23/06 MEDIANEWS GROUP INC DE 1.01,5.02,9.01 08/24/06 MERRILL LYNCH DEPOSITOR INC PPLUS TRU DE 8.01,9.01 08/15/06 MERRILL LYNCH DEPOSITOR INC PPLUS TRU DE 8.01,9.01 08/15/06 MERRILL LYNCH DEPOSITOR INC PPLUS TRU DE 8.01,9.01 08/15/06 MERRILL LYNCH DEPOSITOR INC PREFERRED DE 8.01,9.01 08/15/06 MERRILL LYNCH DEPOSITOR INC PREFERRED DE 8.01,9.01 08/15/06 MERRILL LYNCH DEPOSITOR INC PREFERRED DE 8.01,9.01 08/15/06 MODTECH HOLDINGS INC CA 5.02 08/25/06 MONEY CENTERS OF AMERICA, INC. DE 3.02,9.01 08/28/06 MOOG INC NY 3.02,5.03,8.01,9.01 08/23/06 MORGANS FOODS INC OH 4.01 08/22/06 MOVIE STAR INC /NY/ NY 2.02,9.01 08/24/06 MPHASE TECHNOLOGIES INC NJ 3.02 08/25/06 NANOPHASE TECHNOLOGIES CORPORATION IL 1.01,3.02 08/25/06 NATIONAL ATLANTIC HOLDINGS CORP NJ 8.01 08/22/06 NATIONAL PENN BANCSHARES INC PA 7.01,8.01,9.01 08/28/06 NAVISTAR FINANCIAL DEALER NOTE MASTER DE 8.01,9.01 08/21/06 NAVISTAR FINANCIAL DEALER NOTE MASTER DE 8.01,9.01 07/31/06 NETWORK CN INC DE 9.01 06/16/06 AMEND NEUTRON ENTERPRISES INC NV 5.02,9.01 08/22/06 NEW PLAN EXCEL REALTY TRUST INC MD 1.01,9.01 08/25/06 NL INDUSTRIES INC NJ 7.01,9.01 08/25/06 NORDSON CORP OH 5.02,9.01 08/28/06 NTN BUZZTIME INC DE 5.02 08/25/06 NUVIM INC DE 1.01,8.01,9.01 08/23/06 OCTILLION CORP 1.01,9.01 08/25/06 OILGEAR CO WI 1.01,9.01 08/28/06 PACKAGING CORP OF AMERICA 7.01,9.01 08/25/06 PAR PHARMACEUTICAL COMPANIES, INC. DE 8.01 08/28/06 Paramount Acquisition Corp DE 1.01,9.01 08/28/06 Pathogenics, Inc. 8.01,9.01 08/23/06 PEDIATRIC SERVICES OF AMERICA INC DE 1.01,2.05,9.01 08/28/06 PEOPLES COMMUNITY BANCORP INC /MD/ MD 1.01,5.03,9.01 08/22/06 PharmaNet Development Group Inc DE 1.01,5.02,7.01,9.01 08/24/06 PLAINS ALL AMERICAN PIPELINE LP DE 9.01 06/30/06 PMA CAPITAL CORP PA 7.01,9.01 08/24/06 PORTOLA PACKAGING INC DE 5.02 08/24/06 PPLUS Trust Series GSC-2 DE 8.01,9.01 08/15/06 PPLUS TRUST SERIES GSC-3 DE 8.01,9.01 08/15/06 Prescient Applied Intelligence, Inc. DE 1.01,2.03,3.02,9.01 08/25/06 PRINCIPAL FINANCIAL GROUP INC DE 1.01 08/22/06 PROSPECT ENERGY CORP MD 8.01,9.01 08/28/06 PROTECTIVE LIFE INSURANCE CO TN 9.01 08/24/06 PRUDENTIAL FINANCIAL INC NJ 1.01,7.01,9.01 08/28/06 QUANTUM CORP /DE/ DE 1.01,2.01,2.03,2.05,7.01,9.01 08/22/06 RADYNE CORP DE 8.01,9.01 08/28/06 RAMP Series 2006-RS5 Trust DE 8.01,9.01 08/28/06 RASC Series 2006-KS7 Trust DE 8.01,9.01 06/25/06 REALOGY CORP DE 1.01,8.01,9.01 08/23/06 RESEARCH FRONTIERS INC DE 1.01 08/28/06 RESTORATION HARDWARE INC CA 2.02,9.01 08/28/06 RF MONOLITHICS INC /DE/ DE 1.01,3.02,5.02,8.01,9.01 08/24/06 RICKS CABARET INTERNATIONAL INC TX 2.01,2.03,9.01 08/24/06 RITE AID CORP DE 5.03,9.01 08/23/06 ROCKPORT HEALTHCARE GROUP INC DE 4.01,9.01 08/16/06 AMEND Rosetta Resources Inc. DE 7.01,9.01 08/25/06 RR Donnelley & Sons Co DE 8.01,9.01 08/08/06 SABA SOFTWARE INC DE 1.01,5.02,5.03,9.01 08/24/06 SAFECO CORP WA 1.01,9.01 08/28/06 SALIX PHARMACEUTICALS LTD 8.01,9.01 08/28/06 SALTON INC DE 1.01,1.02,5.02,9.01 08/24/06 SCIENCE APPLICATIONS INTERNATIONAL CO DE 8.01,9.01 08/28/06 SCOTIA PACIFIC CO LLC DE 8.01 08/28/06 SEITEL INC DE 8.01,9.01 08/28/06 SEMTECH CORP DE 8.01,9.01 08/17/06 SGX PHARMACEUTICALS, INC. DE 8.01,9.01 08/28/06 SIGA TECHNOLOGIES INC DE 3.01,9.01 08/22/06 SILVER STAR ENERGY INC 7.01,9.01 08/24/06 SIMON PROPERTY GROUP L P /DE/ DE 9.01 08/22/06 AMEND SMITHFIELD FOODS INC VA 1.01,2.03,9.01 08/22/06 Sound Revolution Inc. DE 7.01,9.01 08/28/06 SPEAR & JACKSON INC 5.02 08/23/06 STOCKGROUP INFORMATION SYSTEMS INC CO 8.01,9.01 08/28/06 STONE ENERGY CORP DE 8.01,9.01 08/28/06 SUNTRUST BANKS INC GA 8.01,9.01 08/28/06 SUPERGEN INC DE 2.01,9.01 08/22/06 SUPERTEL HOSPITALITY INC VA 1.01,8.01 08/23/06 SWIFT ENERGY CO 1.01,8.01,9.01 08/24/06 SYMS CORP NJ 8.01 08/28/06 Tarpon Industries, Inc. MI 4.02 08/22/06 AMEND TASTY BAKING CO PA 8.01,9.01 08/28/06 TASTY BAKING CO PA 1.01 07/27/06 AMEND TEAMSTAFF INC NJ 7.01,9.01 08/28/06 TEGAL CORP /DE/ DE 4.01,9.01 08/22/06 TEMECULA VALLEY BANCORP INC CA 8.01 08/25/06 Thornburg Mortgage Securities Trust 2 DE 8.01,9.01 08/10/06 Timberline Resources Corp 2.02,9.01 08/28/06 TIVO INC DE 1.01 08/22/06 TOPPS CO INC DE 8.01 08/25/06 TORCHMARK CORP DE 1.01,9.01 08/25/06 TREE TOP INDUSTRIES, INC. NV 8.01,9.01 08/18/06 TREY RESOURCES INC DE 2.02,9.01 08/22/06 TRIQUINT SEMICONDUCTOR INC DE 1.01 08/23/06 TRUSTMARK CORP MS 8.01 08/28/06 U-Store-It Trust MD 1.01,5.02,9.01 08/23/06 UGS Corp. DE 1.01,9.01 08/25/06 UNITED STATES LIME & MINERALS INC TX 8.01 08/21/06 UNITEDHEALTH GROUP INC MN 7.01 08/28/06 UNIVERSAL HEALTH SERVICES INC DE 8.01,9.01 08/24/06 UROPLASTY INC MN 8.01 08/28/06 VALENTIS INC DE 3.01,9.01 08/23/06 VALHI INC /DE/ DE 7.01,9.01 08/25/06 VALUEVISION MEDIA INC MN 7.01,9.01 08/28/06 VENTURE CATALYST INC UT 1.01,8.01,9.01 08/25/06 Veri-Tek International, Corp. MI 4.01,9.01 08/23/06 Vestin Realty Mortgage II, Inc 8.01,9.01 08/28/06 VIDEO DISPLAY CORP GA 4.01,9.01 08/22/06 VIROPRO INC NV 4.02 08/25/06 VISEON INC NV 1.02,5.02 08/25/06 VUBOTICS INC NV 1.01,3.02,8.01,9.01 08/24/06 WEBSTER FINANCIAL CORP DE 1.01,5.02 08/25/06 WESTAR ENERGY INC /KS KS 1.01,5.02,7.01,9.01 08/22/06 Western Refining, Inc. DE 7.01,9.01 08/28/06 Western Refining, Inc. DE 1.01,9.01 08/26/06 WEYERHAEUSER CO WA 1.01,9.01 08/22/06 WILD OATS MARKETS INC DE 1.01,9.01 08/24/06 WORLD GOLF LEAGUE INC DE 5.03,9.01 08/22/06 WORLDGATE COMMUNICATIONS INC DE 4.01,9.01 11/17/05