SEC NEWS DIGEST Issue 2006-183 September 21, 2006 ENFORCEMENT PROCEEDINGS SEC CHARGES EX-CEO OF BAY AREA SEMICONDUCTOR COMPANY WITH FAILING TO PREVENT FALSE REVENUE REPORTING On September 20, the Securities and Exchange Commission announced the filing of charges against Walid H. Maghribi, former CEO, president and director of Milpitas, California-based Sipex Corporation, for his role in the company's improper reporting of revenue from certain purported sales transactions. The Commission's complaint, filed in federal court in San Jose, alleges that Maghribi allowed Sipex to report inflated financial information by recognizing revenue on two transactions in which the customers had no obligation to pay Sipex for the products. According to the Commission, Maghribi was aware of information suggesting that Sipex had made side agreements with the customers guaranteeing either a written right of return or a right not to pay Sipex. Although these agreements prohibited Sipex from counting the deals as actual sales under generally accepted accounting principles, Maghribi failed to take steps to prevent their inclusion in the company's revenue. As a result of his failure to act, in October 2003 and February 2004, Sipex issued press releases and financial statements which reported revenue that was improperly inflated by as much as 5% and in one instance exceeded Wall Street analysts' expectations. The complaint charges Maghribi with violating Sections 17(a)(2) and (3) of the Securities Act of 1933, as well as Sections 13(a), 13(b)(2)(A), 13(b)(2)(B), and 13(b)(5) of the Securities Exchange Act of 1934 and Rules 12b-20, 13a-1, 13a-11, 13a-13, and 13b2-1 thereunder. Simultaneous with the filing of the complaint, Maghribi has agreed to settle the charges without admitting or denying the Commission's allegations. Maghribi has consented to an order requiring him to pay a civil penalty of $45,000, and imposing a permanent injunction against future violations of the securities laws. [SEC v. Walid H. Maghribi, Case No. C 065756 RMW, N.D.CA] (LR-19840) SEC CASE AGAINST FORMER INVESTMENT COMPANY OFFICER SETTLED The Commission announced that on Sept. 5, 2006, the Honorable Kimba M. Wood of the United States District Court for the Southern District of New York entered a final judgment upon consent against defendant Irving Paul David, the former controller of the Smith Barney World Funds. The final judgment permanently enjoins David from future violations of Sections 34(b) and 37 of the Investment Company Act, and of Section 15(d) of the Exchange Act and permanently enjoins him from serving as an officer, director, member of any advisory board, investment advisor, or depositor of any registered investment company, or as principal underwriter of any open-end registered investment company. Based upon the restitution ordered against him in a parallel criminal case, no disgorgement was ordered, and no civil penalty was imposed, in the final judgment. David consented to the entry of the final judgment without admitting or denying the allegations in the Commission's complaint. On October 2003, a partial judgment had been entered against David on his consent, that imposed the same injunctive relief but deferred resolution of the Commission's claims for monetary relief. The Commission's complaint, filed on Aug. 21, 2003, alleged that David, formerly an employee of Citigroup Global Markets, Inc., f/k/a Salomon Smith Barney, Inc., embezzled a total of approximately $47,529 from two affiliated registered investment companies, Consulting Group Capital Markets Funds (the Consulting Group Fund), and Smith Barney World Funds Inc. (collectively, the Funds), for which he served as treasurer and controller, respectively. In addition, at the same time that he was embezzling from the Funds, David signed a certification pursuant to the Sarbanes-Oxley Act of 2002 in which he falsely stated that he had disclosed to the Consulting Group Fund's auditors and audit committee any fraud, whether material or not, involving management, when in fact he had made no such disclosure. On April 7, 2004, in the criminal case based on the same conduct that underlies the Commission's complaint, David pleaded guilty to one count of embezzlement from a registered investment company in violation of Sections 37 and 49 of the Investment Company Act, and one count of mail fraud. See United States v. Irving David, 03 Crim. 1016 (S.D.N.Y.) (MBM). On Sept. 8, 2005, David was sentenced to one year of supervised release and ordered to pay $14,528 in restitution. For further information, see LR-18300 (Aug. 21, 2003). [SEC v. Irving Paul David, 03 Civ. 6305, S.D.N.Y., KMW] (LR-19841) INVESTMENT COMPANY ACT RELEASES QUAKER INVESTMENT TRUST AND QUAKER FUNDS, INC. A notice has been issued giving interested persons until Oct. 16, 2006, to request a hearing on an application filed by Quaker Investment Trust and Quaker Funds, Inc. for an order exempting applicants from Section 15(a) of the Investment Company Act and Rule 18f-2 under the Act. The order would permit the applicants to enter into and materially amend subadvisory agreements without shareholder approval and grant relief from certain disclosure requirements. (Rel. IC-27494 - September 20) ORDERS OF DEREGISTRATION UNDER THE INVESTMENT COMPANY ACT Orders have been issued under Section 8(f) of the Investment Company Act declaring that each of the following has ceased to be an investment company: Lebenthal Funds, Inc. [File No. 811-6170] [Rel No. IC-27486] September 20 Oppenheimer International Large Cap Core Trust [File No. 811-21370] [Rel No. IC-27487] September 20 MurphyMorris Investment Trust [File No. 811-21444] [Rel No. IC-27488] September 20 Columbia Short Term Bond Fund, Inc. [File No. 811-4842] [Rel No. IC- 27489] September 20 Columbia Fixed Income Securities Fund, Inc. [File No. 811-3581] [Rel No. IC-27490] September 20 Columbia International Stock Fund, Inc. [File No. 811-7024] [Rel No. IC-27491] September 20 Columbia Funds Trust I [File No. 811-2214] [Rel No. IC-27492] September 20 Meeder Advisor Funds [File No. 811-6720] [Rel No. IC-27493] September 20 SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES The Options Clearing Corporation filed a proposed rule change (SR-OCC- 2006-14), which became effective upon filing, under Section 19(b)(1) of the Exchange Act relating to reduced discounted clearing fees. Publication of the proposal is expected in the Federal Register during the week of September 18. (Rel. 34-54464) A proposed rule change (SR-BSE-2006-38) filed by the Boston Stock Exchange extending the effective date of the previously approved rule relating to information contained in a directed order has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of September 18. (Rel. 34-54469) ACCELERATED APPROVAL OF PROPOSED RULE CHANGE The Commission noticed and granted accelerated approval to a proposed rule change (SR-NYSEArca-2006-60) submitted by NYSE Arca under Rule 19b-4 of the Securities Exchange Act of 1934 relating to trading shares of iShares® S&P Global Index Funds pursuant to unlisted trading privileges. Publication is expected in the Federal Register during the week of September 18. (Rel. 34-54473) APPROVAL OF PROPOSED RULE CHANGES The Commission approved a proposed rule change and Amendment Nos. 1 and 2 thereto (SR-NASD-2006-064) filed by NASD relating to extension of time requests. Publication of the notice in the Federal Register is expected during the week of September 25. (Rel. 34-54456) The Commission approved a proposed rule change (SR-NASD-2006-081) submitted by NASD pursuant to Section 19(b)(1) of the Securities Exchange Act of 1934 to adopt new NASD Rule 5150 relating to trade- throughs. Publication of the order in the Federal Register is expected during the week of September 18. (Rel. 34-54456) 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: . SB-2 POSITRON CORP, 1304 LANGHAM CREEK DRIVE, SUITE 310, HOUSTON, TX, 77048, 2814927100 - 0 ($4,000,000.02) Equity, (File 333-137464 - Sep. 20) (BR. 10C) S-8 VARSITY GROUP INC, 1300 19TH STREET, N.W., SUITE 800, WASHINGTON, DC, 20036, 202-667-3400 - 555,671 ($2,067,096.12) Equity, (File 333-137465 - Sep. 20) (BR. 02B) S-3ASR HOME PROPERTIES INC, 850 CLINTON SQ, ROCHESTER, NY, 14604, 5855464900 - 1,085,291 ($62,181,748.00) Equity, (File 333-137466 - Sep. 20) (BR. 08B) S-3ASR HOME PROPERTIES INC, 850 CLINTON SQ, ROCHESTER, NY, 14604, 5855464900 - 3,000,000 ($171,885,000.00) Equity, (File 333-137467 - Sep. 20) (BR. 08B) S-8 PRUDENTIAL FINANCIAL INC, 751 BROAD ST, NEWARK, NJ, 07102, 9738026000 - 400,000 ($29,160,000.00) Equity, (File 333-137468 - Sep. 20) (BR. 01B) S-8 PRUDENTIAL FINANCIAL INC, 751 BROAD ST, NEWARK, NJ, 07102, 9738026000 - 25,000,000 ($1,822,500,000.00) Equity, (File 333-137469 - Sep. 20) (BR. 01B) S-3 JDA SOFTWARE GROUP INC, 14400 N 87TH ST, SCOTTSDALE, AZ, 85260, 4083083000 - 3,603,603 ($55,657,648.34) Equity, (File 333-137470 - Sep. 20) (BR. 03B) S-8 EMC CORP, 176 SOUTH STREET, HOPKINTON, MA, 01748-9103, 5084351000 - 16,464,922 ($184,324,802.00) Equity, (File 333-137472 - Sep. 20) (BR. 03C) S-1 FIRST FRANKLIN FINANCIAL CORP, 213 E TUGALO ST, P O BOX 880, TOCCOA, GA, 30577, 4048867571 - 75,000,000 ($75,000,000.00) Non-Convertible Debt, (File 333-137473 - Sep. 20) (BR. 07A) S-8 SUNLINK HEALTH SYSTEMS INC, 900 CIRCLE 75 PARKWAY, SUITE 1300, ATLANTA, GA, 30339, 7709337000 - 834,175 ($6,608,000.00) Equity, (File 333-137474 - Sep. 20) (BR. 01C) S-8 VERIZON COMMUNICATIONS INC, 140 WEST STREET, 29TH FLOOR, NEW YORK, NY, 10007, 212-395-1000 - 0 ($358,000,000.00) Equity, (File 333-137475 - Sep. 20) (BR. 11B) S-1 Paradigm Ltd., P.O. BOX 908GT, WALKER HOUSE, MARY STREET, GEORGE TOWN, GRAND CAYMAN, E9, NONE, 713-393-4800 - 200,000,000 ($200,000,000.00) Equity, (File 333-137476 - Sep. 20) (BR. ) SB-2 UNIVERSAL COMMUNICATION SYSTEMS INC, 407 LINCOLN ROAD, SUITE 6K, MIAMI, FL, 33139, 5108396100 - 100,000,000 ($950,000.00) Equity, (File 333-137478 - Sep. 20) (BR. 06B) SB-2 Telecomm Sales Network Inc, 8621 GLENEAGLES DR, RALEIGH, NC, 27613, 9198463990 - 18,517,500 ($41,664,375.00) Equity, (File 333-137479 - Sep. 20) (BR. 11) S-3 GIGABEAM CORP, 470 SPRING PARK PLACE, SUITE 900, HERNDON, VA, 20170, 703-378-0099 - 2,970,319 ($18,313,536.00) Equity, (File 333-137480 - Sep. 20) (BR. 11A) SB-2 Mariposa Resources, Ltd., 11923 SW 37 TERRACE, MIAMI, FL, 33175, 305-677-9456 - 2,000,000 ($80,000.00) Equity, (File 333-137481 - Sep. 20) (BR. ) SB-2 HIGHWATER ETHANOL LLC, 205 MQIN ST P O BOX 96, LAMBERTON, MN, 56152, 507-762-3376 - 0 ($46,140,000.00) Other, (File 333-137482 - Sep. 20) (BR. ) S-8 BEST BUY CO INC, 7601 PENN AVE SOUTH, RICHFIELD, MN, 55423, 6122911000 - 0 ($197,676,000.00) Equity, (File 333-137483 - Sep. 20) (BR. 02C) S-8 ENTERRA ENERGY TRUST, 2600 500 4TH AVENUE S W, CALGARY, A0, T2P 2V6, 1-877-263-0262 - 3,041,159 ($28,617,306.19) Equity, (File 333-137484 - Sep. 20) (BR. 04A) SB-2 Global Ink Supply Inc., 346 EAST 8TH STREET, NORTH VANCOUVER, A1, V7L1Z3, 604-990-9924 - 12,100,000 ($242,000.00) Equity, (File 333-137486 - Sep. 20) (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 8K ITEM NO. NAME OF ISSUER CODE DATE COMMENT AAR CORP DE 2.02,9.01 09/20/06 ACCESS INTEGRATED TECHNOLOGIES INC DE 1.01 09/14/06 ACTIVISION INC /NY DE 1.01,9.01 09/14/06 ADERA MINES LTD 1.01 09/14/06 ADVANCED COMMUNICATIONS TECHNOLOGIES FL 1.01,3.02,5.03,9.01 09/19/06 AEGIS COMMUNICATIONS GROUP INC DE 8.01,9.01 09/20/06 AFFILIATED COMPUTER SERVICES INC DE 8.01 09/15/06 Affinia Group Intermediate Holdings I DE 2.05,2.06,9.01 09/20/06 AMEND AFFINITY TECHNOLOGY GROUP INC DE 1.01,2.03,3.02,9.01 09/20/06 AHPC Holdings, Inc. MD 1.01,9.01 09/15/06 ALASKA COMMUNICATIONS SYSTEMS GROUP I DE 8.01,9.01 09/15/06 ALCOA INC PA 1.01,8.01,9.01 09/15/06 ALLERGAN INC DE 8.01,9.01 09/20/06 ALLIANCE ONE INTERNATIONAL, INC. VA 5.01,9.01 09/20/06 ALLIED WASTE INDUSTRIES INC DE 7.01 09/19/06 AMEND ALLSTATE CORP DE 5.02,9.01 09/17/06 ALPHA PRO TECH LTD DE 8.01,9.01 09/19/06 American Casino & Entertainment Prope DE 8.01,9.01 09/20/06 AMERICAN ELECTRIC POWER CO INC NY 7.01 09/20/06 AMERICAN INTERNATIONAL GROUP INC DE 5.02,8.01 09/20/06 AMERICAN REAL ESTATE PARTNERS L P DE 8.01,9.01 09/20/06 AMERICAN RIVER BANKSHARES CA 1.01,9.01 09/20/06 AMERICAN TECHNOLOGY CORP /DE/ DE 1.02,5.02,7.01,8.01,9.01 09/19/06 ANDREW CORP DE 1.01,2.05,7.01,9.01 09/14/06 ARVINMERITOR INC IN 1.01,9.01 09/20/06 ASHLAND INC. KY 5.02,9.01 09/20/06 ASHLAND INC. KY 1.01 09/20/06 ASSOCIATED ESTATES REALTY CORP OH 1.01,2.03 09/14/06 Avicena Group, Inc. DE 7.01,9.01 09/20/06 Bank of Commerce Holdings CA 8.01,9.01 09/20/06 Bank of Commerce Holdings CA 8.01,9.01 09/20/06 BANK ONE AUTO SECURITIZATION TRUST 20 DE 8.01,9.01 09/20/06 BAUSCH & LOMB INC NY 3.01,8.01,9.01 09/20/06 BFC FINANCIAL CORP FL 7.01 09/18/06 BIOCRYST PHARMACEUTICALS INC DE 5.02,9.01 09/20/06 BioMed Realty Trust Inc MD 8.01,9.01 09/19/06 BIOMET INC IN 2.02 09/20/06 BMB MUNAI INC 8.01,9.01 09/20/06 BOSTON COMMUNICATIONS GROUP INC MA 5.02,9.01 09/18/06 BROWN FORMAN CORP DE 7.01,9.01 09/18/06 BUFFETS HOLDINGS, INC. DE 2.02,9.01 09/20/06 BUFFETS HOLDINGS, INC. DE 8.01,9.01 09/20/06 CALGON CARBON CORPORATION DE 8.01 09/20/06 CALIFORNIA COASTAL COMMUNITIES INC DE 8.01,9.01 09/18/06 CARDINAL HEALTH INC OH 7.01,9.01 09/20/06 CARDTRONICS INC DE 8.01 09/20/06 Caribou Coffee Company, Inc. MN 7.01,9.01 09/20/06 CARMAX INC VA 2.02,9.01 09/20/06 CARMIKE CINEMAS INC DE 4.01 09/18/06 CATERPILLAR INC DE 7.01 09/20/06 CECO ENVIRONMENTAL CORP DE 8.01,9.01 09/20/06 CELL THERAPEUTICS INC WA 1.01,9.01 09/18/06 CENTERGISTIC SOLUTIONS INC 8.01 09/06/05 CENVEO, INC CO 7.01,9.01 09/20/06 CHILDRENS PLACE RETAIL STORES INC 3.01,9.01 09/15/06 CIGNA CORP DE 8.01,9.01 09/15/06 CIRCUIT CITY STORES INC VA 2.02,9.01 08/31/06 CISCO SYSTEMS INC CA 1.01 09/14/06 CITY HOLDING CO WV 7.01,9.01 09/20/06 CLARK INC DE 1.01,2.03,9.01 09/14/06 CLEVELAND CLIFFS INC OH 8.01 09/14/06 AMEND CNH WHOLESALE RECEIVABLES LLC DE 8.01,9.01 09/15/06 Coconut Palm Acquisition Corp. DE 1.01,5.02,7.01,9.01 09/14/06 COMMUNITY CENTRAL BANK CORP MI 8.01,9.01 09/20/06 COMPUTER SOFTWARE INNOVATIONS INC DE 1.01 09/14/06 COMTECH TELECOMMUNICATIONS CORP /DE/ DE 1.01,5.02 09/19/06 COMTECH TELECOMMUNICATIONS CORP /DE/ DE 2.02,9.01 09/20/06 CONGOLEUM CORP DE 8.01,9.01 09/15/06 CONNETICS CORP DE 8.01 09/18/06 CONNETICS CORP DE 8.01,9.01 09/19/06 Copano Energy, L.L.C. DE 7.01,9.01 09/13/06 COUGAR HOLDINGS INC NV 5.02,9.01 09/14/06 COVENANT TRANSPORT INC NV 1.01,2.01,9.01 09/14/06 CROSSTEX ENERGY INC DE 7.01,9.01 09/15/06 CROSSTEX ENERGY LP DE 4.02,7.01,9.01 09/15/06 CVS CORP DE 5.02,9.01 09/20/06 DAUPHIN TECHNOLOGY INC IL 5.03,9.01 09/18/06 DAVI SKIN, INC. NV 5.02,8.01,9.01 09/19/06 DCI USA, INC DE 7.01,9.01 09/19/06 DELPHI CORP DE 5.02,9.01 09/20/06 Dermisonics, Inc NV 3.02,9.01 09/14/06 DEWEY ELECTRONICS CORP NY 5.02 09/14/06 Diamond Foods Inc DE 1.01,2.02,9.01 09/20/06 DISTRIBUTED ENERGY SYSTEMS CORP DE 1.01,9.01 09/18/06 DOCUMENT SCIENCES CORP DE 1.01,5.02,9.01 07/27/06 DOCUMENT SCIENCES CORP DE 1.01,9.01 09/16/06 DONOBI INC NV 5.03 08/20/06 AMEND DREW INDUSTRIES INC DE 8.01,9.01 09/20/06 EAGLE BROADBAND INC TX 5.02 09/15/06 EASTMAN KODAK CO NJ 2.05 09/18/06 EDWARDS LIFESCIENCES CORP DE 1.01,9.01 09/19/06 ELANDIA, INC. DE 9.01 09/13/06 ELECTRONIC ARTS INC DE 8.01 09/20/06 EMDEON CORP DE 2.01,9.01 09/14/06 Energy Transfer Partners, L.P. DE 8.01,9.01 09/18/06 ENSCO INTERNATIONAL INC DE 2.02,9.01 09/15/06 AMEND ENSTAR GROUP INC GA 4.02 09/19/06 Enterprise GP Holdings L.P. DE 8.01,9.01 09/18/06 ENTERPRISE PRODUCTS PARTNERS L P DE 8.01,9.01 09/18/06 ESB FINANCIAL CORP PA 8.01,9.01 09/20/06 ESS TECHNOLOGY INC CA 2.05,9.01 09/18/06 ESSENTIAL INNOVATIONS TECHNOLOGY CORP NV 5.02 09/15/06 ETHANEX ENERGY, INC. NV 5.02,9.01 09/20/06 EXCO RESOURCES INC TX 2.03 09/19/06 FAIRPOINT COMMUNICATIONS INC DE 7.01,8.01,9.01 09/19/06 FIFTH THIRD AUTO TRUST 2004-A 8.01,9.01 09/20/06 FIRST MERCHANTS CORP IN 7.01,9.01 09/20/06 FORD MOTOR CO DE 8.01 09/20/06 FORD MOTOR CREDIT CO DE 8.01,9.01 09/20/06 FRANKLIN ELECTRIC CO INC IN 1.01,2.01 09/15/06 FREMONT MORTGAGE SECURITIES CORP DE 8.01,9.01 09/07/06 Frontier Airlines Holdings, Inc. DE 7.01,9.01 09/20/06 GE Capital Credit Card Master Note Tr DE 1.01,9.01 09/20/06 GENERAL COMPONENTS, INC. NV 1.01 09/05/06 GENERAL MILLS INC DE 7.01 09/20/06 GENESEE & WYOMING INC DE 8.01 09/15/06 GENIUS PRODUCTS INC DE 7.01,9.01 09/19/06 GENTA INC DE/ DE 1.01,9.01 09/19/06 GEVITY HR INC FL 7.01 09/20/06 GEVITY HR INC FL 8.01 09/20/06 GLADSTONE CAPITAL CORP MD 8.01,9.01 09/20/06 GLATFELTER P H CO PA 8.01 09/20/06 GLOBAL ENTERTAINMENT CORP NV 8.01,9.01 09/20/06 GlobalOptions Group, Inc. NV 1.01,8.01,9.01 09/20/06 GMACM Home Equity Loan Trust 2006-HE4 DE 8.01,9.01 09/12/06 GOLDMAN SACHS HEDGE FUND PARTNERS LLC DE 7.01 09/19/06 GRANT PARK FUTURES FUND LIMITED PARTN IL 7.01 09/15/06 GRANT PARK FUTURES FUND LIMITED PARTN IL 7.01 08/31/06 GREATER COMMUNITY BANCORP NJ 8.01,9.01 09/20/06 GROUP 1 AUTOMOTIVE INC DE 7.01,9.01 09/19/06 Harry & David Holdings, Inc. DE 2.02,7.01,9.01 09/20/06 HAYES LEMMERZ INTERNATIONAL INC DE 5.02,9.01 09/17/06 HEALTH NET INC DE 5.02 09/19/06 HEIDRICK & STRUGGLES INTERNATIONAL IN DE 1.01,9.01 09/18/06 HEMISPHERX BIOPHARMA INC DE 4.01 09/20/06 HERCULES INC DE 8.01 09/19/06 HERITAGE OAKS BANCORP CA 8.01 09/19/06 HIGH END VENTURES, INC. CO 8.01,9.01 09/02/06 HIGHLANDS BANKSHARES INC /VA/ VA 1.01,9.01 09/19/06 Home Equity Loan Trust 2006-HSA5 DE 8.01,9.01 09/19/06 Home Loan Trust 2006-HI4 DE 8.01,9.01 09/20/06 Horne International, Inc. DE 2.02,9.01 09/20/06 HOSPITALITY PROPERTIES TRUST MD 1.01,9.01 09/20/06 HYDROGEN ENGINE CENTER, INC. NV 9.01 09/18/06 ICAD INC DE 1.01,2.03,3.02 09/19/06 IGATE CORP PA 1.01,9.01 09/14/06 IMCLONE SYSTEMS INC DE 8.01,9.01 09/18/06 IMMUNE RESPONSE CORP DE 3.02 09/14/06 INDYMAC MBS INC 9.01 09/19/06 INFOSPACE INC DE 8.01,9.01 09/20/06 INOVIO BIOMEDICAL CORP 1.01,3.02,8.01,9.01 09/15/06 INTEGRATED SURGICAL SYSTEMS INC DE 4.01,5.02,8.01 09/20/06 INTERCONTINENTALEXCHANGE INC 1.01,9.01 09/14/06 INTERNATIONAL LEASE FINANCE CORP CA 2.03,9.01 09/20/06 International Power Group, Ltd. DE 8.01 09/18/06 INTERVOICE INC TX 2.02,2.03,2.04,9.01 09/15/06 INTRAOP MEDICAL CORP 1.01,2.03,9.01 09/14/06 INVESTMENT TECHNOLOGY GROUP INC DE 1.01,5.02,9.01 09/20/06 INVESTOOLS INC DE 7.01,9.01 09/19/06 INVESTOOLS INC DE 1.01,8.01,9.01 09/18/06 INVESTORS REAL ESTATE TRUST ND 5.02,7.01,9.01 09/20/06 iPCS, INC DE 8.01,9.01 09/20/06 Irish Mag, Inc. 3.03 06/30/06 Irish Mag, Inc. 3.03 06/30/06 ISTAR FINANCIAL INC MD 8.01,9.01 09/19/06 ITEC ENVIRONMENTAL GROUP INC DE 1.01,1.02,5.02,8.01,9.01 07/27/06 J P MORGAN CHASE & CO DE 9.01 09/18/06 JONES SODA CO WA 1.01 09/18/06 KERYX BIOPHARMACEUTICALS INC DE 5.02,7.01,9.01 09/19/06 KIMBERLY CLARK CORP DE 2.05 09/20/06 KINDER MORGAN INC KS 7.01 09/19/06 KINGSTON SYSTEMS INC DE 1.01,2.01,2.06,3.02,9.01 08/18/05 AMEND KLA TENCOR CORP DE 1.01,9.01 09/19/06 LA JOLLA PHARMACEUTICAL CO DE 8.01,9.01 09/20/06 LABORATORY CORP OF AMERICA HOLDINGS DE 7.01 09/19/06 LANNETT CO INC DE 2.02,9.01 09/13/06 Lexaria Corp. 4.01,9.01 08/09/06 LHC Group, Inc 5.02,9.01 09/18/06 LIBERTY DIVERSIFIED HOLDINGS INC NV 1.01,2.01,3.02,5.02,9.01 09/14/06 LIONBRIDGE TECHNOLOGIES INC /DE/ DE 1.01 09/19/06 LITHIA MOTORS INC OR 7.01,9.01 09/20/06 LITTLE SQUAW GOLD MINING CO AK 8.01,9.01 09/18/06 LIVEPERSON INC DE 9.01 07/18/06 AMEND LSB INDUSTRIES INC DE 3.02,9.01 09/20/06 LYONDELL CHEMICAL CO DE 1.01,2.03,3.03,8.01,9.01 09/20/06 Maneki Mining Inc. NV 1.01,2.01,3.02,4.01,5.01,5.02, 5.03,5.06,9.01 09/15/06 MARGO CARIBE INC PR 4.01,9.01 09/14/06 MARSH & MCLENNAN COMPANIES, INC. DE 2.05,8.01,9.01 09/14/06 MARTHA STEWART LIVING OMNIMEDIA INC DE 7.01,9.01 09/20/06 MASCO CORP /DE/ DE 7.01,9.01 09/20/06 MEDAREX INC NJ 8.01 06/08/06 AMEND Mediavest, Inc. NJ 1.01,3.02,9.01 09/14/06 MELLON FINANCIAL CORP PA 8.01,9.01 09/19/06 MELT INC NV 1.01 08/22/06 Mercator Partners Acquisition Corp. DE 8.01 09/20/06 MESA OFFSHORE TRUST TX 7.01,9.01 09/20/06 MESA ROYALTY TRUST/TX TX 7.01,9.01 09/20/06 MICROMED CARDIOVASCULAR INC DE 5.02 09/18/06 MICROTUNE INC DE 8.01,9.01 09/20/06 MID POWER SERVICE CORP NV 2.01,9.01 09/14/06 MIDNIGHT HOLDINGS GROUP INC DE 4.01,5.05,9.01 09/15/06 MIDNIGHT HOLDINGS GROUP INC DE 1.01,2.03,3.02,9.01 09/15/06 MIDSOUTH BANCORP INC LA 1.01,5.02,7.01,9.01 04/24/06 Millennium India Acquisition CO Inc. DE 8.01 09/20/06 MILLER HERMAN INC MI 2.02,9.01 09/20/06 MIPS TECHNOLOGIES INC DE 1.01,3.01,9.01 09/19/06 MODERN TECHNOLOGY CORP NV 7.01,9.01 06/12/06 MOMENTA PHARMACEUTICALS INC DE 1.01,9.01 09/20/06 MORGAN STANLEY DE 2.02,9.01 09/20/06 NASTECH PHARMACEUTICAL CO INC DE 1.01,9.01 09/15/06 NASTECH PHARMACEUTICAL CO INC DE 7.01,9.01 09/20/06 NATIONAL BANCSHARES CORP /OH/ OH 2.02,9.01 09/20/06 NEUROLOGIX INC/DE DE 7.01 09/20/06 NEWPARK RESOURCES INC DE 1.01,5.02,9.01 09/18/06 NEXIA HOLDINGS INC NV 1.01,2.01,3.02,9.01 09/18/06 NORTHLAND CABLE PROPERTIES EIGHT LIMI WA 1.01,9.01 09/14/06 NORTHLAND CABLE PROPERTIES SEVEN LIMI WA 1.01,9.01 09/14/06 NORTHSTAR REALTY 7.01 09/20/06 NOTIFY TECHNOLOGY CORP CA 1.01,9.01 09/12/06 NOVELL INC DE 3.01,8.01,9.01 09/14/06 NUVELO INC DE 4.01,9.01 09/14/06 NYMAGIC INC NY 1.01 09/18/06 OLD SECOND BANCORP INC DE 8.01 09/19/06 Omrix Biopharmaceuticals, Inc. DE 5.02,9.01 09/18/06 Optical Molecular Imaging, Inc DE 1.01,3.02,5.01,5.02,9.01 09/14/06 OPTIGENEX INC. 5.02,9.01 09/14/06 PAC-WEST TELECOMM INC 3.01,9.01 09/14/06 ParaFin CORP CO 1.01,9.01 09/19/06 PARK ELECTROCHEMICAL CORP NY 9.01 09/20/06 PARK NATIONAL CORP /OH/ OH 1.01,5.02,9.01 09/14/06 PAXAR CORP NY 1.01,9.01 09/14/06 PEOPLES BANCORP INC OH 5.02,8.01,9.01 09/20/06 PEOPLES EDUCATIONAL HOLDINGS MN 1.01,9.01 09/17/06 PEPSICO INC NC 1.01 09/15/06 PERMIAN BASIN ROYALTY TRUST TX 2.02,9.01 09/19/06 PHC INC /MA/ MA 9.01 09/19/06 PHOENIX FOOTWEAR GROUP INC DE 1.01,2.03,9.01 09/15/06 PLM EQUIPMENT GROWTH FUND VI CA 8.01 09/18/06 POP N GO INC DE 1.01,3.02,9.01 09/20/06 POPE RESOURCES LTD PARTNERSHIP DE 8.01,9.01 09/20/06 PORTEC RAIL PRODUCTS INC WV 5.02,9.01 09/14/06 POSEIDIS INC FL 4.02 07/25/06 AMEND POSSIS MEDICAL INC MN 9.01 09/19/06 POWER2SHIP INC NV 1.01,5.02,9.01 09/15/06 PREMIUM STANDARD FARMS, INC. 1.01,9.01 09/17/06 PRESSURE BIOSCIENCES INC MA 4.01,9.01 09/14/06 PRINCIPAL LIFE INSURANCE CO IA 9.01 09/15/06 PRINCIPAL LIFE INSURANCE CO IA 9.01 09/15/06 PRINCIPAL LIFE INSURANCE CO IA 9.01 09/15/06 PRO-FAC COOPERATIVE INC 2.02,9.01 09/20/06 PROGENICS PHARMACEUTICALS INC DE 7.01,9.01 09/20/06 PROGINET CORP DE 2.02,9.01 09/19/06 PROGRESS ENERGY INC NC 8.01 09/18/06 PROGRESSIVE CORP/OH/ OH 1.01,9.01 09/14/06 QUALCOMM INC/DE DE 1.01,5.02 09/18/06 RAPID LINK INC DE 1.01,9.01 09/14/06 RAVEN GOLD CORP NV 4.01,9.01 09/19/06 AMEND REEVES TELECOM LTD PARTNERSHIP SC 8.01,9.01 06/26/06 REGAL ENTERTAINMENT GROUP DE 7.01 09/20/06 RENT A CENTER INC DE DE 1.01 09/14/06 RENTRAK CORP OR 1.01 08/17/06 Republic Companies Group, Inc. DE 1.01,9.01 09/14/06 RESIDENTIAL FUNDING MORTGAGE SECURITI DE 8.01,9.01 09/20/06 ROCK OF AGES CORP DE 1.01 09/20/06 ROWAN COMPANIES INC DE 7.01,9.01 09/20/06 ROYAL FINANCIAL, INC. DE 8.01,9.01 09/20/06 SAFARI ASSOCIATES INC 1.01,2.01,3.02,5.01,9.01 09/19/06 SAFECO CORP WA 2.05 09/14/06 SAN JUAN BASIN ROYALTY TRUST TX 2.02,9.01 09/19/06 SCANNER TECHNOLOGIES CORP NM 8.01,9.01 09/18/06 SCOTIA PACIFIC CO LLC DE 8.01 09/18/06 SEMOTUS SOLUTIONS INC NV 5.02,9.01 09/19/06 Seneca Gaming Corp XX 1.01,8.01,9.01 09/14/06 Sequoia Mortgage Trust 2006-1 1.01 09/14/06 Shadow Marketing Inc. NV 4.01 09/14/06 SIERRA HEALTH SERVICES INC NV 3.02 09/18/06 SIGMA ALDRICH CORP DE 7.01,9.01 09/19/06 SILICON IMAGE INC DE 1.01,9.01 09/18/06 Siouxland Ethanol, LLC NE 1.01 09/18/06 SMITHFIELD FOODS INC VA 1.01,9.01 09/17/06 SMITHTOWN BANCORP INC NY 8.01 09/18/06 Solexa, Inc. DE 1.01,9.01 09/19/06 SOMANETICS CORP MI 1.01,9.01 09/18/06 SONIC CORP DE 1.01,2.03,9.01 09/14/06 SOUTHWEST GAS CORP CA 1.01,2.03 09/20/06 SOVEREIGN BANCORP INC PA 7.01,9.01 09/20/06 SPARK NETWORKS PLC X0 1.01,5.02,9.01 09/14/06 SPECTRUM CONTROL INC PA 2.02,9.01 09/20/06 STALLION GROUP NV 4.01,9.01 08/10/06 STEELCASE INC MI 2.02,9.01 09/20/06 STEELCLOUD INC VA 2.02,9.01 09/19/06 AMEND STERLING GROUP VENTURES INC NV 8.01,9.01 09/13/06 STRATEGIC HOTELS & RESORTS, INC 9.01 07/07/06 AMEND Structured Asset Mortgage Investments DE 9.01 09/20/06 SUNRISE TELECOM INC 4.02,7.01,9.01 09/18/06 SUPERIOR INDUSTRIES INTERNATIONAL INC CA 2.05,9.01 09/15/06 SUPERVALU INC DE 1.01,9.01 09/15/06 Surge Global Energy, Inc. 2.01,9.01 07/07/06 AMEND SYMBOL TECHNOLOGIES INC DE 8.01,9.01 09/18/06 TARGET RECEIVABLES CORP MN 8.01,9.01 09/20/06 TARGET RECEIVABLES CORP MN 8.01,9.01 09/20/06 TARGETED GENETICS CORP /WA/ WA 1.01,9.01 09/14/06 TD AMERITRADE HOLDING CORP DE 9.01 01/23/06 AMEND TETRA TECHNOLOGIES INC DE 1.02 09/14/06 Texas Roadhouse, Inc. DE 1.01,9.01 09/14/06 THERMADYNE HOLDINGS CORP /DE DE 4.01,9.01 09/18/06 THRESHOLD PHARMACEUTICALS INC DE 5.02,9.01 09/18/06 TLC VISION CORP A6 8.01,9.01 09/20/06 TRI-CONTINENTAL CORP MD 7.01,9.01 09/20/06 TRIARC COMPANIES INC DE 1.02,2.04,9.01 09/19/06 Trinsic, Inc. DE 5.01 09/15/06 UAP HOLDING CORP DE 1.01,5.02,9.01 09/15/06 UCBH HOLDINGS INC DE 1.01,9.01 09/18/06 UNIFY CORP DE 1.01,1.02,9.01 09/13/06 UNITED DOMINION REALTY TRUST INC MD 7.01,9.01 09/20/06 UNITED ENERGY CORP /NV/ NV 8.01,9.01 09/19/06 URANIUM RESOURCES INC /DE/ DE 8.01,9.01 09/19/06 US BANCORP \DE\ DE 3.02,9.01 09/14/06 VECTREN CORP IN 8.01 09/19/06 AMEND VERASUN ENERGY CORP 8.01,9.01 09/15/06 Veri-Tek International, Corp. MI 4.01,9.01 08/23/06 AMEND VIRBAC CORP DE 5.04 09/15/06 Virgin River Casino CORP NV 8.01,9.01 09/20/06 VIROPHARMA INC DE 1.01 09/15/06 VISION BANCSHARES INC AL 1.01,9.01 09/14/06 VITALSTREAM HOLDINGS INC NV 1.01,7.01,8.01,9.01 09/14/06 Volkswagen Auto Lease Trust 2004-A DE 8.01,9.01 09/20/06 Volkswagen Auto Lease Trust 2005-A 8.01,9.01 09/20/06 VOLKSWAGEN AUTO LOAN ENHANCED TRUST 2 8.01,9.01 09/20/06 VOLKSWAGEN AUTO LOAN ENHANCED TRUST 2 DE 8.01,9.01 09/20/06 Volkswagen Auto Loan Enhanced Trust 2 8.01,9.01 09/20/06 Volkswagen Credit Auto Master Owner T DE 8.01,9.01 09/20/06 WAKO LOGISTICS GROUP INC 2.01,9.01 09/15/06 WESTERN DIGITAL CORP DE 1.01 09/14/06 YANKEE CANDLE CO INC 1.01,9.01 09/14/06 ZAREBA SYSTEMS INC MN 2.02,9.01 09/19/06 ZIOPHARM ONCOLOGY INC 8.01,9.01 09/20/06 ZOMAX INC /MN/ MN 2.05 09/14/06 ZOOM TECHNOLOGIES INC DE 1.01,8.01,9.01 08/31/06