SEC NEWS DIGEST Issue 2006-207 October 26, 2006 RULES AND RELATED MATTERS SEC ADOPTS NEW RULES FOR BUSINESS DEVELOPMENT COMPANIES AND REPROPOSES NEW CATEGORY OF ELIGIBLE PORTFOLIO COMPANY The Securities and Exchange Commission yesterday adopted new rules under the Investment Company Act that more closely align the permissible investment activities of business development companies (BDCs) with the purpose that Congress intended when it established BDCs. The Commission also reproposed for comment an additional definition of eligible portfolio company. These new rules will facilitate small business capital formation by providing added flexibility for BDCs to invest larger amounts in more types of smaller companies, consistent with the purpose of the Investment Company Act. In 1980, Congress established BDCs as a new type of closed-end investment company for the purpose of making capital more readily available to small, developing, and financially troubled companies that do not have ready access to the public capital markets or other forms of conventional financing. To encourage investment in these smaller companies, the Investment Company Act requires BDCs to have at least 70% of their portfolio invested in certain assets, including securities of "eligible portfolio companies," at the time they make any new investments. The Investment Company Act defines eligible portfolio company to include domestic operating companies that, among other things, do not have any class of securities that are marginable under rules promulgated by the Federal Reserve Board. In 1998, for reasons unrelated to small business capital formation, the Federal Reserve Board expanded its definition of margin security to include all publicly traded equity securities and most debt securities. These 1998 amendments had the unintended effect of reducing the number of companies that met the definition of eligible portfolio company. The Commission adopted new rules under the Investment Company Act to address the impact of the Federal Reserve Board's 1998 amendments on the definition of eligible portfolio company. Rule 2a-46 defines an eligible portfolio company to include all private companies and companies whose securities are not listed on a national securities exchange. Rule 55a-1 conditionally permits a BDC to include in its 70% basket follow-on investments in a company that met the new definition of eligible portfolio company at the time of the BDC's initial investment in it, but no longer meets that definition. These new rules will become effective 30 days after publication in the Federal Register. In addition to adopting these two final rules, the Commission also reproposed for comment an additional definition of eligible portfolio company under the Investment Company Act. As reproposed, Rule 2a-46(b) would expand the definition of eligible portfolio company to include certain companies that list their securities on a national securities exchange. Specifically, the Commission seeks comment on a range of possible alternatives, which include the following ceilings for publicly traded eligible portfolio companies: public float of less than $75 million; market capitalization of less than $150 million; market capitalization of less than $250 million; or any other levels of public float or market capitalization that commenters might suggest, consistent with the purpose of the Investment Company Act. The Commission seeks public comment on all aspects of this reproposal. Comments should be submitted within 60 days of the reproposal's publication in the Federal Register. (Press Rel. 2006-181; Rels. IC- 27538 and IC-27539) PRIVACY ACT SYSTEM OF RECORDS NOTICE The Commission issued a notice requesting comments on a proposed Privacy Act system of records, "Photographic Files (SEC-54)." The new system of records will contain photographic materials, in print and electronic format, related to Commission staff and events. Many of the physical photographic materials are old and fragile. Repeated handling of these materials causes additional damage. Digitizing this collection will serve to preserve the materials and make them accessible. Publication of this notice is expected in the Federal Register during the week of October 30. (Rel. PA-37; File No. S7-17- 06) ENFORCEMENT PROCEEDINGS SEC v. CONVERSION SOLUTIONS HOLDINGS CORPORATION AND RUFUS PAUL HARRIS A/K/A PAUL RUFUS HARRIS The Commission announced today that it has filed a complaint in the U.S. District Court for the Northern District of Georgia against Conversion Solutions Holdings Corp. (Conversion), located in Kennesaw, Georgia, and Rufus Paul Harris a/k/a Paul Rufus Harris (Harris) of Adairsville, Georgia. Harris is the Chief Executive Officer of Conversion. The complaint seeks, among other things, injunctions, disgorgement of ill-gotten gains and civil penalties. The Commission also filed an application for a temporary restraining order and other relief. The complaint alleges that, from Sept. 26, 2006, through the present, Conversion has been disseminating, through press releases and Commission filings, flagrantly false information in connection with its assets. As a result of the false information, both the trading volume and price of Conversion's stock have increased significantly. The complaint alleges, among other things, that Conversion and Harris misrepresented through press releases, and in Forms 8-K and 10-KSB filed by Conversion, that it had acquired ownership of two separate Venezuelan bond issues with face values of five billion Euros and five hundred million dollars. The complaint alleges that defendant Conversion has violated Sections 10(b) and 13(a) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 10b-5, 12b-20, 13a-1 and 13a-11 thereunder, and that defendant Harris has violated Section 10(b) of the Exchange Act and Rules 10b-5 and 13a-14 thereunder, and has aided and abetted Conversion's violations of Section 13(a) of the Exchange Act and Rules 12b-20, 13a-1 and 13a-11 thereunder. The Commission also suspended trading in Conversion securities for a period of ten business days. See Release No. 34-54645 (Oct. 24, 2006). The Commission thanks the Georgia Securities Division and the NASD for their assistance in this matter. [SEC v. Conversion Solutions Holdings Corporation and Rufus Paul Harris a/k/a Paul Rufus Harris, Civil Action No. 1:06-CV-2568-CC NDGA] (LR-19883) FINAL JUDGMENT ENTERED AGAINST THOMAS CLARK, FORMER CFO OF HEALTH RISK MANAGEMENT, INC. On October 19, U.S. District Judge Ann D. Montgomery of the U.S. District Court for the District of Minnesota entered a final judgment against Thomas P. Clark in a civil action brought by the Securities and Exchange Commission. Clark, of Edina, Minnesota, was charged with causing Health Risk Management, Inc. (HRMI) to file materially false financial statements. Clark consented to the entry of the judgment pursuant to a settlement with the Commission. In its complaint, the Commission alleged that in August 2000, Clark negotiated a $1.85 million settlement on behalf of HRMI and its wholly owned Medicaid HMO to settle an arbitration dispute with one of the HMO's healthcare providers. According to the complaint, Clark sought to hide the full amount of the settlement expense by recasting $1.35 million of the settlement as a pre-paid "retainer" for consulting services. The complaint alleges that HRMI never needed the consulting services and never received them. The complaint further alleges that Clark booked the $1.35 million payment as an asset rather than as a settlement expense, causing HMRI to file materially false financial statements with the Commission for the second and third quarters of 2000. The complaint also alleges that Clark failed to inform HRMI's outside auditors about the consulting agreement and the true amount of the settlement. Without admitting or denying the allegations in the Commission's complaint, Clark consented to a Final Judgment permanently enjoining him from violating Sections 10(b) and 13(b)(5) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 10b-5, 13b2-1, and 13b2- 2, and from aiding and abetting HRMI's violations of Sections 13(a) and 13(b)(2)(A) of the Exchange Act and Rules 12b-20 and 13a-13. The Final Judgment also orders Clark to pay a civil penalty of $20,000, which was based, in part, on his financial condition as represented to the Commission, and prohibits him, for five years, from acting as an officer or director of a securities issuer. [SEC v. Thomas P. Clark, Civil Action No. CV 06-380 ADM/AJB (D. Minn.)] (LR-19884; AAE Rel. No. 2498) GRAND JURY INDICTS PRINCIPALS OF FOUNTAINHEAD HEDGE FUND ON FRAUD CHARGES The Commission announced today that on October 12 Anthony P. Postiglione, Jr. (Postiglione) and William J. Lennon (Lennon), the principals of Fountainhead Asset Management, LLC, the investment adviser they founded and which served as investment adviser to the Fountainhead Fund, LP (the Fund), were indicted by a grand jury convened by the United States Attorney for the Eastern District of Pennsylvania. The twenty count criminal indictment charges Postiglione and Lennon with misrepresenting the risks of the Fund to the early investors; and creating and sending to investors false and misleading account statements and newsletters that represented the Fund was making money, when it was not. According to the indictment, Fund investors, who never received accurate quarterly statements throughout the time of their investment, lost almost $2 million. In addition, Postiglione is charged with obstruction of justice based on allegations that, in August 2004, intending to obstruct the criminal investigation, he knowingly falsified a document. If convicted, Postiglione faces a maximum of 385 years imprisonment, 3 years of supervised release, and a $4,760,000 fine; Lennon faces a maximum 365 years imprisonment, 3 years of supervised release, and a $4,510,000 fine. Previously, in July 2004, the Commission filed an enforcement action and obtained emergency relief, including an asset freeze and the appointment of a receiver for the Fund, against Postiglione and Lennon. In September 2005, the Commission settled its case with the defendants. Postiglione and Lennon each consented to the entry of a Final Judgment, permanently enjoining them from further violations of Section 17(a) of the Securities Act, Section 10(b) of the Securities Exchange Act and Rule 10b-5 thereunder, and Sections 206(1) and 206(2) of the Investment Advisers Act. In addition, Postiglione and Lennon agreed to waive their right to withdraw from the Fund any assets each had personally invested, which assets were valued, by the Receiver appointed by the Court, at $181,653.72 and $8,719.60, respectively. These assets remained in the Fund to be paid to Fund investors in accordance with the distribution plan approved by the Court. Immediately thereafter, also in September 2005, the Commission barred Postiglione and Lennon from association with any investment adviser. Additional information may be found in Litigation Release No. 18824 and Investment Advisers Act Release Nos. 2432 and 2433. [U.S. v. Anthony P. Postiglione, Jr. and William J. Lennon, EDPA] (LR-19885) SEC OBTAINS ORDERS OF FINAL JUDGMENT AGAINST U.S. WIND FARMING, INC. AND WILLIAM TELANDER On October 24, U.S. Wind Farming, Inc. and William L. Telander consented to the entry of Final Judgments against them. In its First Amended Complaint, the SEC alleged that Telander, with the assistance of others, created Wind Farming via a series of transactions involving a corporate shell with publicly traded shares. Wind Farming then issued millions of shares of its stock to other defendants through an unregistered offering. Telander, with the assistance of other defendants, then drafted and issued fraudulent press releases to hype the market and bolster the prices at which other defendants could sell their Wind Farming shares. The Final Judgments permanently enjoin Wind Farming and Telander from violating the registration and anti-fraud provisions of the federal securities laws, permanently bar them from participating in penny stock offerings, and find Wind Farming and Telander liable for disgorgement plus prejudgment interest in amounts of $509,524.97 and $257,469.03, respectively. The Court, however, waived payment of disgorgement but for Wind Farming paying $38,487, and did not order civil penalties, based on Wind Farming and Telander's sworn financial statements. The Court also ordered Telander to return any shares of Wind Farming stock in his possession, custody or control to Wind Farming, and ordered Wind Farming to cancel all shares that defendants in this matter are ordered to return. For further information, see Litigation Release No. 19311 (July 26, 2005); No. 19546 (Jan. 30, 2006); and No. 19802 (Aug. 11, 2006). [SEC v. U.S. Wind Farming, Inc., et al., Civil Action No. 05 C 4259, USDC, ND Illinois] (LR-19886) FINAL JUDGMENT ENTERED AGAINST DEFENDANT BRUCE PERRY The Securities and Exchange Commission announced that on October 19 the Honorable Jose Martinez, U.S. District Judge for the Southern District of Florida entered a Final Judgment against Defendant Bruce M. Perry (Perry). The Final Judgment, entered with Perry's consent, without admitting or denying the allegations of the Commission's complaint, orders him to pay a civil penalty in the amount of $40,000. Previously, on Dec. 12, 2005, the Court entered a Final Judgment against M. Brooks Turkel (Turkel) ordering him to pay a civil penalty in the amount of $35,000. The Commission commenced this action by filing its complaint on June 8, 2005, against Perry and Turkel. The complaint charged Perry and Turkel with securities fraud in connection with the offer and sale of municipal bonds issued in May 2001, by Mount Sinai Medical Center of Florida, Inc. (Mount Sinai), a hospital based in Miami Beach, Florida. Perry and Turkel were senior officers of Mount Sinai. Specifically, Perry was the hospital's chief executive officer from January 1999 through October 2001, and Turkel was its chief financial officer from December 1999 through July 2001 and then its chief planning officer from July 2001 until October 2001. The complaint further alleged that defendants made material misrepresentations and omissions in the Official Statements and other documents disseminated to investors in connection with a series of three bonds issued by Mount Sinai in May 2001. [SEC v. Bruce M. Perry and M. Brooks Turkel, Civil Action No. 05-21525-CIV-Martinez (S.D. FL)] (LR-19887) INVESTMENT COMPANY ACT RELEASES TACTICAL ALLOCATION SERVICES, LLC, ET AL. A notice has been issued giving interested persons until Nov. 17, 2006, to request a hearing on an application filed by Tactical Allocation Services LLC, et al. for an order under Section 12(d)(1)(J) of the Investment Company Act for an exemption from Sections 12(d)(1)(A) and (B) of the Act and under Sections 6(c) and 17(b) of the Act for an exemption from Section 17(a) of the Act. The order would permit certain registered open-end management investment companies to acquire shares of other registered open end management investment companies and unit investment trusts both within and outside the same group of investment companies. (Rel. IC-27523 - October 24) AXA EQUITABLE LIFE INSURANCE COMPANY, ET AL. A notice has been issued giving interested persons until Nov. 16, 2006, to request a hearing on an application filed by AXA Equitable Life Insurance Company (AXA Equitable), Separate Account A of AXA Equitable (Separate Account A), Separate Account FP of AXA Equitable (Separate Account FP) and Separate Account No. 49 of AXA Equitable (Separate Account 49) (collectively, the Section 26 Applicants); and AXA Equitable, Separate Account A, Separate Account FP, Separate Account 49, Separate Account No. 65 of AXA Equitable and the EQ Advisors Trust (collectively, the Section 17 Applicants). The Section 26 Applicants request an order under Section 26(c) of the Investment Company Act to permit the substitution of securities issued by a certain registered investment company for shares of a certain other registered investment company. The Section 17 Applicants also request an order pursuant to Section 17(b) of the Act exempting them from the provisions of Section 17(a) of the Act to permit certain in-kind transactions in connection with the substitution. (Rel. IC-27526 - October 24) SELF-REGULATORY ORGANIZATIONS APPROVAL OF PROPOSED RULE CHANGE A proposed rule change (SR-Phlx-2006-52) and Amendment No. 1 thereto filed by the Philadelphia Stock Exchange relating to the Phlx's quoting obligations has been granted approval under Section 19(b)(2) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of October 30. (Rel. 34-54648) ACCELERATED APPROVAL OF PROPOSED RULE CHANGE The Commission granted accelerated approval to a proposed rule change (SR-NYSE-2006-88) submitted by the New York Stock Exchange relating to NYSE Listed Company Manual Section 703.16 (Investment Company Units). Publication is expected in the Federal Register during the week of October 30. (Rel. 34-54649) PROPOSED RULE CHANGE The National Association of Securities Dealers filed a proposed rule change (SR-NASD-2004-130) and Amendment Nos. 1 and 2 thereto relating to amendments to Rule 2320(g) (Three Quote Rule) and corresponding recordkeeping requirements under Rule 3110(b). Publication is expected in the Federal Register during the week of October 30. (Rel. 34-54650) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change (SR-NASD-2006-119) filed by the National Association of Securities Dealers to enhance the flexibility of Nasdaq's INET facility order routing process for Reactive Only DOT Orders that currently are ultimately directed to the New York Stock Exchange or the American Stock Exchange has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of October 30. (Rel. 34-54651) 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-10 ANGIOTECH PHARMACEUTICALS INC, 1618 STATION STREET, VANCOUVER, A1, V6A 1B6, 0 ($250,000,000.00) Other, (File 333-138185 - Oct. 25) (BR. 01C) S-3 SINGING MACHINE CO INC, 6601 LYONS ROAD, BLDG A-7, COCONUT CREEK, FL, 33073, 9545961000 - 20,175,536 ($6,657,926.88) Equity, (File 333-138188 - Oct. 25) (BR. 02A) SB-2 Atheron, Inc., 3598 DURANGO ST. PALANAN, MAKATI CITY, R6, 1235, 6327281626 - 900,000 ($18,000.00) Equity, (File 333-138189 - Oct. 25) (BR. ) S-8 ANNTAYLOR STORES CORP, 7 TIMES SQUARE, 15TH FLOOR, NEW YORK, NY, 10036, 2125413300 - 0 ($87,320,507.57) Equity, (File 333-138191 - Oct. 25) (BR. 02A) S-8 UNITED BANKSHARES INC/WV, 300 UNITED CTR, 500 VIRGINIA ST E, CHARLESTON, WV, 25301, 3044248800 - 1,500,000 ($56,685,000.00) Equity, (File 333-138192 - Oct. 25) (BR. 07A) S-8 WACHOVIA CORP NEW, ONE WACHOVIA CTR, CHARLOTTE, NC, 28288-0013, 7043746565 - 50,000,000 ($2,776,000,000.00) Equity, (File 333-138193 - Oct. 25) (BR. 07A) SB-1 KINGDOM KONCRETE, INC., 4232 E. INTERSTATE 30, SUITE B, ROCKWALL, TX, 75087, 972-771-4205 - 1,000,000 ($500,000.00) Other, (File 333-138194 - Oct. 25) (BR. 08) S-3ASR NATIONAL CITY CORP, 1900 E NINTH ST, CLEVELAND, OH, 44114, 2165752000 - 0 ($0.00) Other, (File 333-138195 - Oct. 25) (BR. 07A) S-8 United Financial Bancorp Inc, 95 ELM STREET, WEST SPRINGFIELD, MA, 01089, (413) 787-1700 - 1,180,330 ($15,438,587.00) Equity, (File 333-138197 - Oct. 25) (BR. 07) S-8 IFSA Strongman, Inc., 11585 SOUTH STATE, SUITE 102, DRAPER, UT, 84065, (801) 816-2511 - 1,912,691 ($20.47) Equity, (File 333-138198 - Oct. 25) (BR. 05B) S-1 SOURCEFIRE INC, 7095 SAMUEL MORSE DRIVE, BUILDING C SUITE 100, COLUMBIA, MD, 21046, 4105526999 - 0 ($75,000,000.00) Equity, (File 333-138199 - Oct. 25) (BR. ) F-3 G WILLI FOOD INTERNATIONAL LTD, 24 HAMETSUDA ST INDUSTRIAL ZONE, AZUR ISRAEL, L3, 58001, 2,214,875 ($13,975,861.00) Equity, (File 333-138200 - Oct. 25) (BR. 02B) S-8 PFF BANCORP INC, 9337 MILLIKEN AVENUE, RANCO CUCAMONGA, CA, 91729, 909-941-5400 - 4,131,483 ($133,653,475.05) Equity, (File 333-138201 - Oct. 25) (BR. 07B) F-3 Gentium S.p.A., (39) 031 385111 - 0 ($27,125,343.00) Equity, (File 333-138202 - Oct. 25) (BR. 01A) S-8 ISTA PHARMACEUTICALS INC, 15295 ALTON PARKWAY, IRVINE, CA, 92618, 949-788-6000 - 3,100,000 ($18,786,000.00) Equity, (File 333-138204 - Oct. 25) (BR. 01A) S-8 INTEGRATED DEVICE TECHNOLOGY INC, 6024 SILVER CREEK VALLEY ROAD, SAN JOSE, CA, 95138, 4082848200 - 5,000,000 ($73,350,000.00) Equity, (File 333-138205 - Oct. 25) (BR. 10B) S-1 TIDELANDS OIL & GAS CORP/WA, 5098918373 - 2,828,304 ($1,187,887.00) Debt Convertible into Equity, (File 333-138206 - Oct. 25) (BR. 04A) S-3 TEXAS CAPITAL BANCSHARES INC/TX, 2100 MCKINNEY AVE, SUITE 1250, DALLAS, TX, 75201, 2149326600 - 0 ($300,715.18) Equity, (File 333-138207 - Oct. 25) (BR. 07C) S-8 TIB FINANCIAL CORP., 599 9TH STREET NORTH, SUITE 101, NAPLES, FL, 34102-5624, 239-263-3344 - 252,617 ($4,411,956.00) Equity, (File 333-138208 - Oct. 25) (BR. 07C) S-8 ATMOS ENERGY CORP, 1800 THREE LINCOLN CTR, 5430 LBJ FREEWAY, DALLAS, TX, 75240, 9729349227 - 0 ($30,098,000.00) Equity, (File 333-138209 - Oct. 25) (BR. 02B) S-8 AEGON NV, AEGONPLEIN 50, PO BOX 202 2501 CE, THE HAGUE, P7, 011-31-70-344-7308 - 0 ($41,815,628.00) Equity, (File 333-138210 - Oct. 25) (BR. 01A) S-8 BAD TOYS Holdings, Inc., 2344 WOODRIDGE AVENUE, KINGSPORT, TN, 37664, (423) 247-9560 - 0 ($1,975,000.00) Equity, (File 333-138211 - Oct. 25) (BR. 05A) S-8 TIB FINANCIAL CORP., 599 9TH STREET NORTH, SUITE 101, NAPLES, FL, 34102-5624, 239-263-3344 - 400,000 ($6,986,000.00) Equity, (File 333-138212 - Oct. 25) (BR. 07C) S-3 TBALT Corp., 1690 STONE VILLIAGE LANE, NO. 102, KENNESAW, GA, 30152, (770) 499-8222 - 0 ($1,000,000.00) Asset-Backed Securities, (File 333-138213 - Oct. 25) (BR. ) S-8 DNB FINANCIAL CORP /PA/, 4 BRANDYWINE AVE, DOWNINGTOWN, PA, 19335, 6102691040 - 205,411 ($4,313,631.00) Equity, (File 333-138214 - Oct. 25) (BR. 07A) S-4 REYNOLDS AMERICAN INC, 401 NORTH MAIN ST, WINSTON SALEM, NC, 27102, 3367412000 - 0 ($161,183,000.00) Non-Convertible Debt, (File 333-138215 - Oct. 25) (BR. 05A) 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 ------------------------------------------------------------------------------------------------------- AARON RENTS INC GA 2.02,9.01 10/25/06 ABAXIS INC CA 2.02,9.01 10/25/06 ACE LTD D0 2.02,9.01 10/24/06 ACE Securities Corp. Home Equity Loan DE 2.01,9.01 09/28/06 ACRO INC. NV 8.01 10/25/06 ACTIVE POWER INC DE 2.02,9.01 10/25/06 ACTIVISION INC /NY DE 2.02,8.01,9.01 10/25/06 ACTUATE CORP DE 2.02,9.01 10/25/06 ADVANCED ENERGY INDUSTRIES INC DE 2.02,7.01,9.01 10/25/06 AFFILIATED MANAGERS GROUP INC DE 2.02,8.01,9.01 10/25/06 AFFYMETRIX INC DE 2.02,9.01 10/25/06 AGILENT TECHNOLOGIES INC DE 5.02 10/23/06 AIR PRODUCTS & CHEMICALS INC /DE/ DE 2.02,9.01 10/25/06 AIRTRAX INC NJ 5.02,9.01 10/24/06 ALBERTO CULVER CO DE 8.01 10/25/06 ALDILA INC DE 2.02,7.01,9.01 10/25/06 ALIGN TECHNOLOGY INC DE 2.02,9.01 10/25/06 ALLEGHANY CORP /DE DE 1.01,1.02,2.03,9.01 10/23/06 ALLEGHENY TECHNOLOGIES INC DE 2.02,9.01 10/25/06 ALLEGHENY TECHNOLOGIES INC DE 2.02,7.01,9.01 10/25/06 ALLIANCE FIBER OPTIC PRODUCTS INC CA 2.02,9.01 09/30/06 ALLIED BANCSHARES INC GA 5.02 10/18/06 ALTRIA GROUP, INC. VA 2.02,8.01,9.01 10/25/06 AMBAC FINANCIAL GROUP INC DE 2.02,9.01 10/25/06 AMBASSADORS INTERNATIONAL INC DE 2.02,9.01 10/25/06 AMEDISYS INC DE 2.02,9.01 10/25/06 AMERICAN COMMERCIAL LINES INC. DE 2.02,7.01,8.01,9.01 10/24/06 American Home Mortgage Investment Tru DE 8.01,9.01 09/25/06 AMEND AMERICAN MEDIA OPERATIONS INC DE 2.02,5.02,9.01 10/24/06 AMERICAN NATIONAL BANKSHARES INC VA 2.02,9.01 10/25/06 AMERICAN PHYSICIANS CAPITAL INC MI 2.02,9.01 10/24/06 AMERICANWEST BANCORPORATION WA 2.02,9.01 10/24/06 AMERISTAR CASINOS INC NV 2.02,9.01 10/25/06 ANALYSTS INTERNATIONAL CORP 1.01,5.02,9.01 10/24/06 ANHEUSER-BUSCH COMPANIES, INC. DE 2.02,9.01 10/25/06 ANIKA THERAPEUTICS INC MA 2.02,9.01 10/24/06 ANTICUS INTERNATIONAL CORP NV 8.01 10/16/06 APACHE CORP DE 5.02,9.01 10/19/06 APPLERA CORP DE 2.02,9.01 10/25/06 AQUILA INC DE 1.01,9.01 10/20/06 ARADIGM CORP CA 3.01,9.01 10/24/06 ARBOR REALTY TRUST INC MD 8.01,9.01 10/25/06 ARCTIC CAT INC MN 2.02,9.01 10/25/06 ARENA PHARMACEUTICALS INC DE 2.02,9.01 10/25/06 ARIBA INC DE 2.02,9.01 10/25/06 ARRIS GROUP INC DE 2.02,9.01 10/25/06 ARROW ELECTRONICS INC NY 2.02,9.01 10/25/06 ARROW FINANCIAL CORP NY 2.02,9.01 10/25/06 ASBURY AUTOMOTIVE GROUP INC DE 1.01,9.01 10/23/06 ASIAINFO HOLDINGS INC DE 2.02,8.01,9.01 10/25/06 ASIAN FINANCIAL INC WY 1.01,3.02,7.01,9.01 10/24/06 ASPECT MEDICAL SYSTEMS INC DE 2.02,9.01 10/25/06 ASPEN INSURANCE HOLDINGS LTD D0 2.02,7.01,9.01 10/25/06 Aspreva Pharmaceuticals CORP A1 1.01,9.01 10/25/06 ASSOCIATED BANC-CORP WI 8.01 09/30/06 ATMI INC DE 2.02,9.01 10/25/06 ATMOSPHERIC GLOW TECHNOLOGIES INC DE 1.01,2.03 09/12/06 AVAYA INC DE 2.02,9.01 10/24/06 AVIGEN INC \DE DE 2.02,9.01 10/25/06 AVX CORP DE 2.02,9.01 09/30/06 AXSYS TECHNOLOGIES INC DE 2.02,9.01 10/25/06 BALLANTYNE OF OMAHA INC DE 1.01,9.01 10/24/06 BANK OF AMERICA CORP /DE/ DE 5.03,8.01,9.01 10/25/06 Bank of the Carolinas CORP NC 2.02,9.01 10/25/06 BANNER CORP WA 2.02,9.01 10/25/06 BANTA CORP WI 2.02,9.01 10/24/06 Bear Stearns ALT-A Trust 2006-3 DE 6.04 10/23/06 Bear Stearns Asset Backed Securities DE 6.04 10/23/06 BEBE STORES INC CA 2.02,9.01 09/30/06 BEKEM METALS INC UT 1.01,5.02 10/20/06 BELL MICROPRODUCTS INC CA 2.02,9.01 10/25/06 BEMIS CO INC MO 2.02,9.01 10/25/06 BERKLEY W R CORP DE 2.02,9.01 10/25/06 BERKSHIRE HILLS BANCORP INC 2.02,7.01,9.01 10/24/06 BETTER BIODIESEL, INC 4.01,9.01 09/29/06 BIO LOK INTERNATIONAL INC DE 5.01,9.01 10/24/06 BIOMASS PROCESSING TECHNOLOGY INC DE 5.02 10/23/06 BLAIR CORP DE 1.01,2.02,2.03,7.01,9.01 10/23/06 BLUE COAT SYSTEMS INC DE 5.02 10/19/06 BMW Vehicle Owner Trust 2004-A 9.01 10/25/06 BMW Vehicle Owner Trust 2005-A 9.01 10/25/06 Boardwalk Pipeline Partners, LP DE 5.02,7.01,9.01 10/25/06 BOEING CAPITAL CORP DE 2.02,8.01,9.01 10/25/06 BOEING CO DE 2.02,9.01 10/25/06 BOSTON COMMUNICATIONS GROUP INC MA 1.01,9.01 10/19/06 BOSTON PRIVATE FINANCIAL HOLDINGS INC MA 1.01,9.01 10/23/06 BOSTON PROPERTIES INC DE 2.02,9.01 10/24/06 BOSTON PROPERTIES LTD PARTNERSHIP 2.02,9.01 10/24/06 BOTTOMLINE TECHNOLOGIES INC /DE/ DE 2.02,9.01 10/25/06 BRINKER INTERNATIONAL INC DE 2.02,9.01 10/24/06 BUCKEYE TECHNOLOGIES INC DE 2.02,9.01 10/24/06 BUSINESS OBJECTS S.A. 1.01,2.02,5.05,9.01 10/19/06 CADENCE DESIGN SYSTEMS INC DE 2.02,9.01 10/25/06 CAMBREX CORP DE 1.01,8.01,9.01 10/19/06 CANDELA CORP /DE/ DE 2.02,9.01 10/24/06 CANYON COPPER CORP. 5.02,7.01,9.01 10/19/06 CAPITAL ONE FUNDING, LLC 8.01,9.01 10/20/06 CAPITOL FEDERAL FINANCIAL 7.01,9.01 10/25/06 CARACO PHARMACEUTICAL LABORATORIES LT MI 2.02,9.01 10/19/06 CARMIKE CINEMAS INC DE 1.01,9.01 10/20/06 CARTERS INC DE 2.02,9.01 10/24/06 CATALYST SEMICONDUCTOR INC DE 1.01,9.01 10/19/06 Centennial Bank Holdings, Inc. DE 2.02,7.01,9.01 10/25/06 CENTERGISTIC SOLUTIONS INC 4.01,9.01 10/20/06 CENTILLIUM COMMUNICATIONS INC DE 1.01,9.01 10/19/06 CEVA INC DE 2.02,9.01 10/25/06 China Unistone Acquisition CORP DE 7.01,9.01 10/25/06 CHOLESTECH CORPORATION CA 2.02,9.01 10/25/06 CIBER INC DE 2.02,9.01 10/25/06 CIRRUS LOGIC INC DE 2.02,9.01 10/25/06 Citicorp Residential Mortgage Trust S DE 8.01,9.01 09/28/06 CITIZENS HOLDING CO /MS/ MS 2.02,7.01,9.01 10/25/06 CLEVELAND BIOLABS INC DE 1.01,8.01,9.01 10/20/06 CNX Gas CORP DE 2.02,9.01 10/25/06 COASTAL FINANCIAL CORP /DE DE 2.02,9.01 10/25/06 COBRA ELECTRONICS CORP DE 2.02,9.01 10/25/06 COHEN & STEERS INC 2.02,9.01 10/25/06 COLGATE PALMOLIVE CO DE 2.02,9.01 10/25/06 Colonial Bankshares Inc X1 1.01,8.01,9.01 10/19/06 COLUMBIA BANCORP \OR\ OR 2.02,9.01 10/25/06 COMMERCE ENERGY GROUP, INC. DE 1.01 10/19/06 Commercial Vehicle Group, Inc. DE 2.02,7.01,9.01 10/25/06 COMMONWEALTH BANKSHARES INC VA 2.02,9.01 10/25/06 COMMUNITY FIRST INC TN 2.02,7.01,9.01 10/25/06 COMMUNITY HEALTH SYSTEMS INC DE 2.02,7.01,9.01 10/25/06 Comstock Homebuilding Companies, Inc. DE 8.01 10/25/06 CONOCOPHILLIPS DE 2.02,9.01 10/25/06 CONSTELLATION BRANDS, INC. DE 1.01,5.02,7.01,9.01 10/24/06 CONSTELLATION ENERGY GROUP INC MD 1.02,9.01 10/24/06 CONVERGYS CORP OH 2.02,9.01 10/25/06 COOPERATIVE BANKSHARES INC NC 2.02,9.01 10/25/06 CORDIA CORP NV 5.02 10/25/06 CORNELL COMPANIES INC DE 8.01 10/19/06 Courtside Acquisition Corp DE 8.01,9.01 10/25/06 COVANCE INC DE 2.02,5.02,9.01 10/25/06 COVENANT TRANSPORT INC NV 2.02,9.01 10/24/06 CREATIVE ENTERPRISES INTERNATIONAL IN NV 1.01,3.02 10/19/06 CTS CORP IN 2.02,9.01 10/24/06 CULLEN FROST BANKERS INC TX 2.02,9.01 10/25/06 CUTTER & BUCK INC WA 1.01,5.03,9.01 10/19/06 CWABS Asset-Backed Certificates Trust DE 8.01,9.01 09/29/06 CYBEROPTICS CORP MN 2.02,9.01 10/25/06 DADE BEHRING HOLDINGS INC DE 2.02,9.01 10/25/06 DAYSTAR TECHNOLOGIES INC DE 5.03,8.01,9.01 10/19/06 DELTA WOODSIDE INDUSTRIES INC /SC/ SC 9.01 10/13/06 AMEND DIGITAL ANGEL CORP DE 8.01,9.01 10/24/06 DIGITAL INSIGHT CORP DE 2.02,9.01 10/25/06 Digital Music Group, Inc. DE 9.01 09/08/06 AMEND DIME COMMUNITY BANCSHARES INC DE 2.02,9.01 10/25/06 DOE RUN RESOURCES CORP NY 1.01 10/20/06 Dolce Ventures, Inc UT 5.02 10/19/06 DOVER DOWNS GAMING & ENTERTAINMENT IN DE 7.01,9.01 10/25/06 DOVER MOTORSPORTS INC DE 7.01,9.01 10/25/06 DYAX CORP DE 2.02,9.01 10/25/06 Eagle Rock Energy Partners, L.P. DE 1.01,7.01,9.01 10/24/06 EASTERN CO CT 2.02,7.01,9.01 10/25/06 EDGEWATER TECHNOLOGY INC/DE/ DE 2.02,9.01 10/25/06 EMDEON CORP DE 2.02,8.01,9.01 10/25/06 ENCORE MEDICAL CORP DE 7.01 10/24/06 ENCORE WIRE CORP /DE/ DE 2.02,7.01,9.01 10/25/06 ENDEAVOUR INTERNATIONAL CORP NV 1.01,3.01,9.01 10/19/06 ENDURANCE SPECIALTY HOLDINGS LTD 2.02,9.01 10/25/06 ENERGEN CORP AL 2.02,9.01 10/25/06 Energy Transfer Partners, L.P. DE 1.01,2.03,8.01,9.01 10/23/06 ENERGYTEC INC NV 5.03,8.01 10/20/06 EQUINIX INC DE 2.02,5.02,9.01 10/25/06 ESCHELON TELECOM INC 2.02,9.01 10/25/06 ESTEE LAUDER COMPANIES INC DE 9.01 10/24/06 ExlService Holdings, Inc. DE 1.01,1.02,5.03,8.01,9.01 10/19/06 F5 NETWORKS INC WA 2.02,4.02,9.01 10/25/06 FEDERAL NATIONAL MORTGAGE ASSOCIATION 2.02,7.01,9.01 10/17/06 FEDERAL SIGNAL CORP /DE/ DE 5.02,9.01 10/24/06 FEDERATED INVESTORS INC /PA/ PA 9.01 07/14/06 AMEND FIRST BANCORP /NC/ NC 2.02,9.01 10/25/06 FIRST BANCSHARES INC /MS/ MS 2.02,9.01 10/25/06 FIRST CHESTER COUNTY CORP PA 2.02 09/30/06 FIRST COMMUNITY BANCSHARES INC /NV/ NV 8.01,9.01 10/24/06 FIRST COMMUNITY BANCSHARES INC /NV/ NV 2.02,9.01 10/24/06 FIRST COMMUNITY BANCSHARES INC /NV/ NV 1.01,9.01 10/24/06 First Horizon Asset Sec Mort Pass Thr DE 8.01,9.01 10/24/06 FIRST MIDWEST BANCORP INC DE 9.01 10/25/06 FIRST MUTUAL BANCSHARES INC WA 2.02,9.01 10/24/06 FIRST NATIONAL LINCOLN CORP /ME/ ME 2.02 10/25/06 FIRST OTTAWA BANCSHARES INC DE 2.02,9.01 10/25/06 FIRSTENERGY CORP OH 2.02,9.01 10/25/06 FIRSTFED FINANCIAL CORP DE 7.01,9.01 09/30/06 FISCHER IMAGING CORP DE 8.01 10/24/06 FISHER SCIENTIFIC INTERNATIONAL INC DE 2.02,7.01,9.01 10/23/06 FLORIDA COMMUNITY BANKS INC FL 2.02,9.01 10/25/06 FLOTEK INDUSTRIES INC/CN/ DE 2.02,9.01 10/24/06 FMC TECHNOLOGIES INC DE 2.02,9.01 10/24/06 FNB United Corp. NC 2.02,9.01 10/24/06 FOAMEX INTERNATIONAL INC DE 8.01,9.01 10/24/06 FORMFACTOR INC DE 2.02,9.01 10/25/06 FORRESTER RESEARCH INC DE 2.02,9.01 10/25/06 Fortissimo Acquisition Corp. DE 8.01,9.01 10/25/06 FPL GROUP INC FL 1.01,1.02,8.01,9.01 10/24/06 Franklin Auto Trust 2005-1 DE 8.01,9.01 10/20/06 FRONTIER ENERGY CORP. NV 5.02,8.01 09/30/06 G/O BUSINESS SOLUTIONS, INC. CO 4.01,9.01 10/23/06 GALAXY ENERGY CORP CO 8.01 10/24/06 AMEND GARDNER DENVER INC DE 2.02,9.01 10/25/06 GATEWAY FINANCIAL HOLDINGS INC NC 2.02 10/24/06 GENERAL MARITIME CORP/ 1.01 10/23/06 GENERAL MOTORS CORP DE 2.02,9.01 10/25/06 GENWORTH FINANCIAL INC DE 2.03 10/24/06 GLADSTONE COMMERCIAL CORP MD 1.01,8.01,9.01 10/19/06 GLENBOROUGH REALTY TRUST INC MD 2.02,9.01 10/25/06 GMAC LLC DE 2.02 10/25/06 GONDWANA ENERGY LTD / NY NV 5.02 08/07/06 GREAT SOUTHERN BANCORP INC MD 2.02,9.01 10/19/06 GREATBATCH, INC. DE 2.02,9.01 10/25/06 GREER BANCSHARES INC SC 2.02,9.01 10/25/06 GSI COMMERCE INC DE 2.02,9.01 10/25/06 GULFMARK OFFSHORE INC DE 2.02,9.01 10/24/06 HARMAN INTERNATIONAL INDUSTRIES INC / DE 2.02,7.01,9.01 09/30/06 HARMONIC INC DE 2.02,9.01 10/25/06 HARRAHS ENTERTAINMENT INC DE 2.02,9.01 10/25/06 HARRIS CORP /DE/ DE 2.02,9.01 10/25/06 HCA INC/TN DE 8.01,9.01 10/24/06 HEI INC MN 1.01,5.02,9.01 10/20/06 HERITAGE OAKS BANCORP CA 2.02,8.01,9.01 10/25/06 HESS CORP DE 2.02,9.01 10/25/06 HOME PROPERTIES INC MD 1.01,2.03,9.01 10/24/06 Honda Auto Receivables 2006-3 Owner T CA 8.01,9.01 10/25/06 HORIZON HEALTH CORP /DE/ DE 1.01,9.01 10/20/06 Horne International, Inc. DE 5.02,9.01 10/25/06 HSBC AUTO RECEIVABLES CORP NV 1.01,9.01 10/23/06 HUB GROUP INC DE 2.02,9.01 09/30/06 IBIS TECHNOLOGY CORP MA 2.02,9.01 10/25/06 ICONIX BRAND GROUP, INC. DE 1.01,5.02 10/19/06 IDERA PHARMACEUTICALS, INC. DE 3.02 10/20/06 IHOP CORP DE 2.02,9.01 10/25/06 IMCLONE SYSTEMS INC DE 2.02,9.01 10/25/06 IMCLONE SYSTEMS INC DE 1.01,5.02,8.01,9.01 10/25/06 IMMUNE RESPONSE CORP DE 3.02 10/19/06 IN VERITAS MEDICAL DIAGNOSTICS, INC. CO 1.02,9.01 10/19/06 IndyMac Home Equity Loan Asset-Backed 2.01,9.01 09/15/06 INNOVA PURE WATER INC /FL/ FL 1.01,5.02,9.01 10/23/06 INTEGRAMED AMERICA INC DE 7.01,9.01 10/25/06 INTERNATIONAL FUEL TECHNOLOGY INC NV 5.02 10/20/06 International Securities Exchange Hol 2.02,9.01 10/25/06 INTRICON CORP PA 2.02,7.01,9.01 10/25/06 IPARTY CORP DE 1.01,2.02,2.03,9.01 10/24/06 IPC HOLDINGS LTD 2.02,9.01 10/24/06 ISTA PHARMACEUTICALS INC DE 1.01,9.01 10/19/06 J P MORGAN CHASE & CO DE 9.01 10/23/06 JO-ANN STORES INC OH 1.01,2.03,9.01 10/19/06 JONES APPAREL GROUP INC PA 2.02,9.01 10/25/06 K2 INC DE 2.02,9.01 10/25/06 KANSAS CITY SOUTHERN DE 8.01,9.01 10/23/06 Kansas City Southern de Mexico, S.A. O5 8.01,9.01 10/23/06 KENNAMETAL INC PA 2.02,9.01 10/25/06 KNBT BANCORP INC PA 2.02,9.01 10/25/06 KOMAG INC /DE/ DE 2.02,9.01 10/25/06 L 3 COMMUNICATIONS HOLDINGS INC DE 1.01,9.01 10/25/06 L 3 COMMUNICATIONS HOLDINGS INC DE 5.02,9.01 10/23/06 L-1 IDENTITY SOLUTIONS, INC. DE 1.01,2.01,2.03,7.01,9.01 10/19/06 LECROY CORP DE 9.01 10/25/06 LEHMAN ABS CORP BACKED TRUST CERTS SE DE 8.01 10/23/06 LEHMAN ABS CORP BACKED TRUST CERTS SE DE 8.01,9.01 10/15/06 LEHMAN ABS CORP REPACK AMER GEN FLOAT DE 8.01,9.01 10/15/06 LEHMAN ABS CORP ROYAL & SUN ALLIANCE DE 8.01,9.01 10/15/06 LEHMAN BROTHERS HOLDINGS INC DE 9.01 10/25/06 LEVEL 3 COMMUNICATIONS INC DE 8.01,9.01 10/25/06 LIFECELL CORP DE 2.02,9.01 10/25/06 LIFESTREAM TECHNOLOGIES INC NV 1.01,3.01,5.02,7.01,9.01 10/02/06 LINN ENERGY, LLC DE 1.01,3.02,5.03,9.01 10/24/06 LIPIDVIRO TECH INC NV 5.02 10/16/06 LONE STAR TECHNOLOGIES INC DE 1.01,9.01 10/24/06 LONE STAR TECHNOLOGIES INC DE 1.01,2.02,8.01,9.01 10/24/06 LONE STAR TECHNOLOGIES INC DE 7.01,9.01 10/24/06 LoopNet, Inc. CA 2.02,9.01 10/25/06 LSI LOGIC CORP DE 2.02,8.01,9.01 10/25/06 LUMINEX CORP DE 2.02,9.01 10/25/06 MANITOWOC CO INC WI 2.02,9.01 10/24/06 MARINE PRODUCTS CORP DE 8.01,9.01 10/25/06 MARINE PRODUCTS CORP DE 2.02,9.01 10/25/06 MARTHA STEWART LIVING OMNIMEDIA INC DE 1.01,9.01 10/19/06 MATTSON TECHNOLOGY INC DE 2.02,9.01 10/25/06 MEDICALCV INC MN 1.01,9.01 10/19/06 MEDICINES CO /DE DE 2.02,9.01 10/25/06 MENTOR GRAPHICS CORP OR 2.02 10/25/06 MERCURY INTERACTIVE CORP DE 2.02,9.01 10/25/06 MEREDITH CORP IA 2.02,9.01 10/25/06 MEREDITH CORP IA 2.02,9.01 10/25/06 MERRILL LYNCH DEPOSITOR INC PPLUS TRU DE 8.01,9.01 10/16/06 MERRILL LYNCH DEPOSITOR INC PREFERRED DE 8.01,9.01 10/16/06 MERRILL LYNCH DEPOSITOR INC PUBLIC ST DE 8.01,9.01 10/16/06 METROMEDIA INTERNATIONAL GROUP INC DE 1.02,7.01,9.01 10/18/06 MICROCHIP TECHNOLOGY INC DE 2.02 10/25/06 MICROCHIP TECHNOLOGY INC DE 2.02 10/25/06 MID POWER SERVICE CORP NV 4.01,9.01 10/19/06 MID WISCONSIN FINANCIAL SERVICES INC WI 2.02,5.02,8.01,9.01 10/25/06 MIGO SOFTWARE, INC. DE 1.01 10/19/06 MIPS TECHNOLOGIES INC DE 2.02,4.02,9.01 09/30/06 MITY ENTERPRISES INC UT 2.02,9.01 10/25/06 MOBILITY ELECTRONICS INC DE 2.02,9.01 10/25/06 MOMENTA PHARMACEUTICALS INC DE 1.01 10/23/06 MONSTER WORLDWIDE INC DE 2.02,4.02,7.01,8.01,9.01 10/24/06 MOODYS CORP /DE/ DE 2.02,7.01,9.01 10/25/06 MOONEY AEROSPACE GROUP LTD DE 1.01,2.04,3.02,5.01 10/25/06 MRU HOLDINGS INC DE 8.01,9.01 10/12/06 MSGI SECURITY SOLUTIONS, INC NV 1.01,3.02,9.01 10/19/06 NABI BIOPHARMACEUTICALS DE 2.02,8.01,9.01 10/25/06 NABORS INDUSTRIES LTD D0 2.02,9.01 10/24/06 NASH FINCH CO DE 8.01,9.01 10/25/06 NATURAL HEALTH TRENDS CORP DE 8.01 10/20/06 NAVISTAR FINANCIAL CORP DE 8.01,9.01 10/20/06 NAVISTAR INTERNATIONAL CORP DE 7.01 10/24/06 NAVTEQ CORP DE 2.02,9.01 10/25/06 NETLOGIC MICROSYSTEMS INC 2.02,9.01 10/25/06 NETSCOUT SYSTEMS INC DE 2.02,9.01 10/25/06 NETWORK EQUIPMENT TECHNOLOGIES INC DE 2.02,9.01 10/25/06 NEUSTAR INC 1.01 10/20/06 NEW FRONTIER MEDIA INC CO 1.01 10/24/06 NEW YORK COMMUNITY BANCORP INC DE 2.02,7.01,9.01 10/24/06 NEWMARKET CORP VA 8.01,9.01 10/24/06 NEWMARKET CORP VA 2.02,9.01 10/25/06 NEWPORT CORP NV 2.02,9.01 10/25/06 NEWPOWER HOLDINGS INC DE 8.01,9.01 10/24/06 NEXEN INC A0 2.02,9.01 10/25/06 NOBLE CORP 1.01,5.02,7.01,9.01 10/25/06 NORD RESOURCES CORP DE 1.01,8.01,9.01 10/23/06 NORFOLK SOUTHERN CORP VA 2.02,7.01,9.01 10/25/06 NORTHEAST UTILITIES MA 7.01,9.01 10/25/06 NORTHRIM BANCORP INC AK 2.02,9.01 10/25/06 Novelis Inc. A6 1.01,9.01 10/19/06 NUTRI SYSTEM INC /DE/ DE 2.02,7.01,9.01 10/24/06 NUVASIVE INC DE 2.02,9.01 10/25/06 O A K FINANCIAL CORP MI 2.02,9.01 10/20/06 OccuLogix, Inc. DE 1.01,9.01 10/20/06 ODYSSEY HEALTHCARE INC DE 1.01,9.01 10/19/06 OFFICEMAX INC DE 5.03,9.01 10/20/06 OLYMPIC WEDDINGS INTERNATIONAL INC NV 5.03,9.01 10/18/06 Omega Flex, Inc. PA 7.01,9.01 09/30/06 AMEND OMEGA HEALTHCARE INVESTORS INC MD 1.01,2.02,4.02,7.01,9.01 10/24/06 OMEGA HEALTHCARE INVESTORS INC MD 2.02,7.01,9.01 10/25/06 OWENS CORNING DE 2.02,9.01 10/25/06 Owens Corning (Reorganized) Inc. DE 7.01,9.01 10/25/06 OXIGENE INC DE 2.02,9.01 10/25/06 PACIFIC PREMIER BANCORP INC DE 2.02,9.01 10/25/06 PAIN THERAPEUTICS INC DE 2.02,9.01 10/25/06 PAM TRANSPORTATION SERVICES INC DE 2.02,9.01 10/25/06 PAMRAPO BANCORP INC DE 2.02,9.01 10/25/06 PANERA BREAD CO DE 2.02,9.01 10/24/06 PARK NATIONAL CORP /OH/ OH 5.02,9.01 10/25/06 PATRON SYSTEMS INC DE 1.01,3.02 10/11/06 AMEND PC TEL INC DE 2.05,2.06 10/25/06 PC TEL INC DE 2.02,9.01 10/25/06 PCS EDVENTURES COM INC 8.01,9.01 10/19/06 PDF SOLUTIONS INC DE 7.01,9.01 10/25/06 PDF SOLUTIONS INC DE 2.02,7.01,9.01 10/25/06 PEPSIAMERICAS INC/IL/ DE 2.02,9.01 10/25/06 PETMED EXPRESS INC FL 7.01,8.01,9.01 10/23/06 PetroHunter Energy Corp MD 8.01 10/24/06 AMEND PETROSEARCH ENERGY CORP 1.01 10/16/06 PHAR MOR INC PA 7.01 10/23/06 PHARMION CORP 2.02,9.01 10/25/06 PHASE FORWARD INC DE 2.02,9.01 10/25/06 PLAYTEX PRODUCTS INC DE 2.02,9.01 10/25/06 POLYMEDICA CORP MA 1.01 10/19/06 POPE RESOURCES LTD PARTNERSHIP DE 2.02,9.01 10/25/06 POTASH CORP OF SASKATCHEWAN INC 2.02,9.01 10/25/06 PRA International DE 2.02,9.01 10/25/06 PRAXAIR INC DE 2.02,9.01 10/25/06 PRICELINE COM INC DE 8.01,9.01 10/23/06 PRIME COMPANIES INC DE 8.01 10/25/06 PRINCETON NATIONAL BANCORP INC DE 2.02,9.01 10/24/06 PRINCIPAL LIFE INSURANCE CO IA 9.01 10/20/06 PRINCIPAL LIFE INSURANCE CO IA 9.01 10/20/06 PRINCIPAL LIFE INSURANCE CO IA 9.01 10/20/06 PROFESSIONAL VETERINARY PRODUCTS LTD NE 1.01,9.01 08/02/06 PROFESSIONAL VETERINARY PRODUCTS LTD NE 1.01 09/28/06 PROFESSIONAL VETERINARY PRODUCTS LTD NE 1.01,9.01 10/19/06 PROGENICS PHARMACEUTICALS INC DE 7.01,9.01 10/25/06 PROLIANCE INTERNATIONAL, INC. DE 1.01,9.01 10/23/06 PROQUEST CO DE 1.01,9.01 10/20/06 PROTECTIVE LIFE CORP DE 2.02 10/25/06 PROTECTIVE LIFE INSURANCE CO TN 2.02 10/25/06 PROVIDENT FINANCIAL HOLDINGS INC DE 8.01,9.01 10/24/06 PURADYN FILTER TECHNOLOGIES INC DE 5.02,7.01,9.01 10/24/06 QUICKLOGIC CORPORATION CA 2.02,9.01 10/25/06 RADIOSHACK CORP DE 2.02,9.01 10/25/06 RALCORP HOLDINGS INC /MO MO 1.01,9.01 10/19/06 RAMCO GERSHENSON PROPERTIES TRUST MD 2.02,9.01 10/25/06 RARE HOSPITALITY INTERNATIONAL INC GA 2.02,7.01,9.01 10/25/06 RASC Series 2006-EMX9 Trust DE 8.01,9.01 10/25/06 RAYMOND JAMES FINANCIAL INC FL 2.02,7.01,9.01 10/25/06 Regency Energy Partners LP DE 9.01 08/15/06 AMEND REGIS CORP MN 2.02,9.01 10/25/06 RESIDENTIAL CAPITAL CORP DE 2.02,5.03,9.01 10/24/06 REWARDS NETWORK INC DE 2.02,9.01 10/25/06 REYNOLDS AMERICAN INC 2.02,9.01 10/25/06 RIGHTNOW TECHNOLOGIES INC MT 2.02,9.01 10/25/06 RIGHTNOW TECHNOLOGIES INC MT 7.01,9.01 10/25/06 RITA MEDICAL SYSTEMS INC DE 1.01,9.01 10/19/06 ROLLINS INC DE 2.02 10/25/06 ROWAN COMPANIES INC DE 7.01,9.01 10/25/06 RPC INC DE 8.01,9.01 10/25/06 RPC INC DE 2.02,9.01 10/25/06 RTO HOLDINGS INC KS 5.02,9.01 10/23/06 RTO HOLDINGS INC KS 1.01,7.01,8.01,9.01 10/25/06 RYDER SYSTEM INC FL 2.02,9.01 10/25/06 RYERSON INC. DE 7.01 10/24/06 SAFENET INC DE 2.02,9.01 10/25/06 SAPIENT CORP DE 1.01 10/19/06 SEAGATE TECHNOLOGY E9 8.01,9.01 10/24/06 SEALED AIR CORP/DE DE 2.02,9.01 10/25/06 SECURED DIVERSIFIED INVESTMENT LTD 1.01,3.02 08/24/06 SEMTECH CORP DE 8.01 10/23/06 SEQUENOM INC DE 1.01 10/19/06 SERVICE BANCORP INC MA 2.02,9.01 10/25/06 SHARPS COMPLIANCE CORP DE 8.01 10/23/06 Shire plc 8.01,9.01 10/24/06 SI Financial Group, Inc. X1 2.02,9.01 10/25/06 Siberian Energy Group Inc. NV 8.01,9.01 10/25/06 SILVER SCREEN STUDIOS INC GA 5.03 10/21/06 SIRENZA MICRODEVICES INC DE 2.02,7.01,9.01 10/25/06 SITEL CORP MN 8.01,9.01 10/25/06 SKECHERS USA INC DE 2.02,9.01 10/25/06 SMITHWAY MOTOR XPRESS CORP NV 2.02,9.01 10/24/06 SMURFIT STONE CONTAINER CORP DE 2.02,9.01 10/24/06 SOCKET COMMUNICATIONS INC DE 2.02,9.01 09/30/06 Solo Cup CO DE 1.01,9.01 10/19/06 SONICWALL INC CA 2.02,9.01 10/25/06 SOURCE PETROLEUM INC. NV 5.02,9.01 09/22/06 SOUTHCOAST FINANCIAL CORP SC 2.02,9.01 10/19/06 SOUTHERN CO DE 8.01 10/18/06 SOUTHERN COMMUNITY FINANCIAL CORP 2.02,9.01 10/25/06 SOUTHWESTERN ENERGY CO AR 7.01 10/24/06 STAGE STORES INC NV 2.02,9.01 10/24/06 STANLEY WORKS CT 2.02,9.01 10/24/06 State Auto Financial CORP OH 2.02,9.01 10/24/06 STERICYCLE INC DE 9.01 10/25/06 STONEPATH GROUP INC DE 2.03 10/19/06 STURM RUGER & CO INC DE 2.02 10/23/06 SUMMIT ENVIRONMENTAL CORP INC TX 5.02 10/17/06 SUN HEALTHCARE GROUP INC DE 1.01,9.01 10/19/06 SUNOCO LOGISTICS PARTNERS LP DE 2.02,7.01,9.01 10/23/06 SUNTRUST BANKS INC GA 3.03,5.03,9.01 10/18/06 SUNTRUST BANKS INC GA 8.01 10/19/06 Surge Global Energy, Inc. 5.03,9.01 10/24/06 SYMANTEC CORP DE 2.02,9.01 10/25/06 SYNOPSYS INC DE 1.01,9.01 10/20/06 TAKE TWO INTERACTIVE SOFTWARE INC DE 8.01 09/23/06 TALEO CORP DE 1.01,9.01 10/19/06 TALX CORP MO 2.02,5.03,9.01 10/25/06 TANDY BRANDS ACCESSORIES INC DE 2.02,8.01,9.01 10/25/06 TASER INTERNATIONAL INC 7.01,9.01 10/25/06 TASKER PRODUCTS CORP NV 1.01,9.01 10/20/06 TAUBMAN CENTERS INC MI 2.02,9.01 10/25/06 TCF FINANCIAL CORP DE 2.02,7.01,9.01 10/25/06 TD BANKNORTH INC. DE 2.02,9.01 10/25/06 TELEFLEX INC DE 1.01,9.01 10/23/06 TEREX CORP DE 2.02,9.01 10/25/06 TGC INDUSTRIES INC TX 2.02,9.01 10/23/06 THERMO ELECTRON CORP DE 2.02,9.01 10/25/06 TIDEWATER INC DE 2.02,9.01 10/25/06 TIER TECHNOLOGIES INC DE 2.02,9.01 10/25/06 TIMKEN CO OH 2.02 10/25/06 TRACTOR SUPPLY CO /DE/ DE 2.02,7.01,9.01 10/25/06 TRI CITY BANKSHARES CORP WI 2.02,9.01 10/25/06 TRI COUNTY FINANCIAL CORP /MD/ MD 7.01,9.01 10/25/06 TRIAD HOSPITALS INC DE 5.02 10/19/06 TRIARC COMPANIES INC DE 1.01,3.02 10/25/06 TRIDENT MICROSYSTEMS INC DE 2.02,9.01 10/25/06 TRIQUINT SEMICONDUCTOR INC DE 2.02,9.01 10/25/06 TUPPERWARE BRANDS CORP DE 2.02,9.01 10/24/06 U.S. Helicopter CORP DE 1.01 10/20/06 UIL HOLDINGS CORP CT 8.01,9.01 10/25/06 ULTIMATE SOFTWARE GROUP INC DE 2.02,9.01 10/24/06 UNIOIL NV 1.01,7.01,9.01 10/19/06 UNION BANKSHARES CORP VA 2.02,9.01 10/19/06 UNISYS CORP DE 2.02,9.01 10/25/06 United States Oil Fund, LP DE 9.01 09/30/06 UNITED STATIONERS INC DE 1.01,5.02,9.01 10/23/06 UNITED THERAPEUTICS CORP DE 7.01,9.01 10/24/06 UNIVERSAL AMERICAN FINANCIAL CORP NY 8.01,9.01 10/24/06 UNIVEST CORP OF PENNSYLVANIA PA 2.02,9.01 10/25/06 UROPLASTY INC MN 5.03,9.01 10/24/06 US XPRESS ENTERPRISES INC NV 1.01 10/20/06 USI HOLDINGS CORP DE 2.02,8.01,9.01 10/24/06 USN CORP CO 1.01,9.01 10/19/06 VARIAN MEDICAL SYSTEMS INC DE 2.02,9.01 10/25/06 VCA ANTECH INC DE 2.02,8.01,9.01 10/25/06 VELOCITY EXPRESS CORP DE 9.01 07/03/06 AMEND VENTANA MEDICAL SYSTEMS INC DE 8.01,9.01 10/20/06 VIROPHARMA INC DE 7.01,9.01 10/25/06 WADDELL & REED FINANCIAL INC DE 2.02,9.01 10/24/06 WASHINGTON BANKING CO WA 2.02,7.01,8.01,9.01 10/24/06 Washington Mutual Mortgage Pass-Throu DE 6.01 10/24/06 WASTE MANAGEMENT INC DE 2.02,9.01 10/25/06 Waterbank of America (USA) Inc. UT 1.01,2.01,3.02,3.03, 10/18/06 5.01,5.02,8.01,9.01 WebMD Health Corp. DE 2.02,9.01 10/25/06 WEIS MARKETS INC PA 9.01 10/23/06 WELLPOINT INC IN 2.02,9.01 10/25/06 WESCO INTERNATIONAL INC DE 7.01 10/25/06 WESTINGHOUSE AIR BRAKE TECHNOLOGIES C DE 2.02,8.01,9.01 10/25/06 WEYERHAEUSER CO WA 2.02,9.01 10/25/06 WHEELING PITTSBURGH CORP /DE/ DE 8.01,9.01 10/25/06 WILD OATS MARKETS INC DE 1.01,1.02,5.02,9.01 10/19/06 WINMARK CORP MN 1.01,1.02,9.01 10/25/06 Winthrop Realty Trust OH 9.01 11/07/05 AMEND WIRELESS TELECOM GROUP INC NJ 4.01 10/19/06 WRIGHT MEDICAL GROUP INC DE 2.02,9.01 10/25/06 WSFS FINANCIAL CORP DE 2.02,9.01 10/24/06 XL CAPITAL LTD 7.01 10/25/06 Y-TEL INTERNATIONAL INC DE 1.01,1.02,5.01,5.02, 10/17/06 AMEND 5.03,7.01,9.01 YANKEE CANDLE CO INC 2.02,9.01 10/25/06 YANKEE CANDLE CO INC 8.01,9.01 10/25/06 ZIMMER HOLDINGS INC DE 2.02,9.01 10/25/06 ZOLTEK COMPANIES INC DE 1.01,2.03,3.02,9.01 10/24/06 ZYGO CORP DE 2.02,9.01 10/25/06