SEC NEWS DIGEST Issue 2007-02 January 4, 2007 ENFORCEMENT PROCEEDINGS DAVID HORI, CPA, REINSTATED TO APPEAR AND PRACTICE BEFORE THE COMMISSION AS AN ACCOUNTANT Pursuant to Rule 102(e)(5)(i) of the Commission's Rules of Practice, David A. Hori, CPA, has applied for and been granted reinstatement of his privilege to appear and practice before the Commission as an accountant. Mr. Hori, who was denied the privilege of appearing or practicing before the Commission on Oct. 20, 2004, pursuant to a settled proceeding, has represented that he has complied and will continue to comply with the terms of the order that denied him from appearing or practicing before the Commission as an accountant. Mr. Hori's reinstatement is effective immediately. (Rel. 34-55039; AAE Rel. 2531; File No. 3-11714) SEC FILES FRAUD CHARGES AGAINST FORMER HEDGE FUND PORTFOLIO MANAGER JOSEPH SPIEGEL FOR ENGAGING IN ILLEGAL "PIPE" TRADING SCHEME The Commission filed securities fraud and related charges today against Joseph J. Spiegel, a former portfolio manager for Spinner Global Technology Fund, Ltd. (SGTF), a New York-based hedge fund, in the U.S. District Court for the District of Columbia. Spiegel, without admitting or denying the allegations in the Commission's complaint, agreed to settle charges that he engaged in an unlawful trading scheme on SGTF's behalf in violation of the antifraud and registration provisions of the federal securities laws in connection with three "PIPE" (Private Investment in Public Equity) offerings. As detailed below, Spiegel agreed to entry of a final judgment imposing an injunction and a $110,000 civil penalty. He also agreed to the issuance of an administrative order imposing a three-year bar from association with an investment advisor. The Commission's complaint alleges, among other things, that: * Spiegel, after agreeing to invest in three PIPE transactions, sold short the issuer's stock through "naked" short sales in Canada. * Once the Commission declared the resale registration statement effective, Spiegel used SGTF's PIPE shares to close out some or all of the pre-effective date short positions, a practice Spiegel knew, or was reckless in not knowing, was prohibited by the registration provisions of the Securities Act of 1933. To avoid detection and regulatory scrutiny, Spiegel employed wash sales and matched orders to make it appear that he was covering SGTF's pre-effective date short positions with open market stock purchases when, in fact, the covering transactions were not done with open market shares because the hedge fund was on both sides of the trades and covered the short positions with its PIPE shares. Spiegel's illegal trading resulted in ill-gotten gains for SGTF. * In each of the transactions, Spiegel, on behalf of SGTF, also made materially false representations to the PIPE issuers to induce them to sell securities to SGTF. As a precondition of participation in a PIPE, SGTF had to represent that it would not sell, transfer or dispose of the PIPE shares other than in compliance with the registration provisions of the Securities Act. This representation was material to the PIPE issuers, who, as the securities purchase agreements made clear, relied on the investors' representations in order to qualify for an exemption from the registration requirements for their private offering. However, at the time Spiegel signed the securities purchase agreements on behalf of the hedge fund, he intended to distribute the restricted PIPE securities in violation of the registration provisions of the Securities Act. Spiegel consented to the entry of a final judgment permanently enjoining him from future violations of Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder and Section 5 of the Securities Act of 1933. In addition, the final judgment orders Spiegel to pay a $110,000 civil penalty. Finally, Spiegel consented to the issuance of a Commission order, pursuant to Section 203(f) of the Investment Advisers Act of 1940, barring him from association with an investment adviser with the right to reapply after three years. The Commission acknowledges the assistance of the Investment Dealers Association of Canada. The Commission previously instituted proceedings against SGTF and Spinner Asset Management, LLC. For further information see Administrative Proceeding No. 33-8763 (Dec. 20, 2006). [SEC v. Joseph J. Spiegel, Civil Action No. 1:07CV00008 (RCL) (D.D.C.)] (LR-19956) FINAL JUDGMENT AGAINST GARY THOMAS A/K/A GARY THOMAS VOJTESAK IN MARKET MANIPULATION AND FINANCIAL FRAUD CASE The .Commission announced today that, on Dec. 22, 2006, a federal district court in Nevada entered a final judgment of default against Gary Thomas a/k/a Gary Thomas Vojtesak in connection with a stock manipulation and accounting fraud scheme that occurred from 1999 to 2002. The final judgment permanently enjoins Thomas from violating the antifraud, books and records, internal accounting controls, and securities ownership reporting provisions of the federal securities laws and orders him to pay civil money penalties totaling $540,000. The judgment against Thomas arises out of an April 21, 2005, civil action filed by the Commission against Exotics.com, Inc., a Nevada corporation based in Vancouver, British Columbia, and 12 other principal defendants and a relief defendant. The Commission alleges in its complaint that, between at least 1999 and 2002, Exotics.com, which was then an Over-the-Counter Bulletin Board company in the business of operating adult Web sites, was the subject of a stock manipulation and accounting fraud perpetrated by, among others, its officers, attorneys and outside auditors. The Commission alleges that Thomas, a founder and former CEO and director of Exotics.com's sole operating subsidiary, played a role in the scheme by, among other things, providing false and misleading financial data that was incorporated into a press release issued by Exotics.com. The Commission also alleges that Thomas, as CEO and a director of the subsidiary, failed to implement a system of internal accounting controls and to ensure that the company maintained accurate books and records. In addition, the Commission alleges that Thomas, who beneficially owned more than 15% of the total Exotics.com shares outstanding, failed to file any required beneficial ownership reports with the Commission. The final judgment enjoins Thomas from violating the antifraud provisions of the federal securities laws, Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act) and Rule 10b-5 thereunder, the books and records and internal accounting controls provisions, Sections 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act, and the securities ownership reporting provisions, Sections 13(d) and 16(a) of the Exchange Act and Rules 13d-1 and 16a-3 thereunder. The litigation is continuing with regard to the remaining defendants and the relief defendant. [SEC v. Exotics.com, Inc., et al., Civil Action No. CV-S-05-0531-PMP-GWF (D. Nev.)] (LR-19957) INVESTMENT COMPANY ACT RELEASES 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: The Guardian Cash Fund, Inc. [File No. 811-3324] [Rel No. IC-27620] December 28, 2006 The Guardian Bond Fund, Inc. [File No. 811-3634] [Rel No. IC-27621] December 28, 2006 GIAC Funds, Inc. [File No. 811-6231] [Rel No. IC-27622] December 28, 2006 Old Mutual Analytic Global Long-Short Fund [File No. 811-21795] [Rel No. IC-27623] December 28, 2006 The Park Avenue Portfolio [File No. 811-5641] [Rel No. IC-27624] December 28, 2006 The Bramwell Funds, Inc. [File No. 811-8546] [Rel No. IC-27625] December 28, 2006 Morgan Stanley Total Return Income Securities Fund [FileNo. 811-10357] [Rel No. IC-27626] December 28, 2006 Columbia Daily Income Company [File No. 811-2507] [Rel No. IC-27627] December 28, 2006 Columbia Funds Trust III [File No. 811-881] [Rel No. IC-27628] December 28, 2006 Columbia Funds Trust IV [File No. 811-2865] [Rel No. IC-27629] December 28, 2006 Columbia Funds Trust II [File No. 811-3009] [Rel No. IC-27630] December 28, 2006 Columbia Funds Trust VIII [File No. 811-4552] [Rel No. IC-27631] December 28, 2006 Columbia Funds Trust XI [File No. 811-4978] [Rel No. IC-27632] December 28, 2006 Columbia Funds Trust V [File No. 811-5030] [Rel No. IC-27633] December 28, 2006 Columbia Funds Trust VI [File No. 811-6529] [Rel No. IC-27634] December 28, 2006 Columbia Oregon Municipal Bond Fund, Inc. [File No. 811-3983] [Rel No. IC-27635] December 28, 2006 Columbia Mid Cap Growth Fund, Inc. [File No. 811-4362] [Rel No. IC-27636] December 28, 2006 Columbia Balanced Fund, Inc. [File No. 811-6338] [Rel No. IC-27637] December 28, 2006 Columbia Small Cap Growth Fund, Inc. [File No. 811-7671] [Rel No. IC-27638] December 28, 2006 Columbia Real Estate Equity Fund, Inc. [File No. 811-8256] [Rel No. IC-27639] December 28, 2006 Columbia Technology Fund, Inc. [File No. 811-10159] [Rel No. IC-27640] December 28, 2006 Columbia Strategic Investor Fund, Inc. [File No. 811-10161] [Rel No. IC-27641] December 28, 2006 Columbia Funds Trust VII [File No. 811-6347] [Rel No. IC-27642] December 28, 2006 Columbia High Yield Fund, Inc. [File No. 811-7834] [Rel No. IC-27643] December 28, 2006 NOTICES OF DEREGISTRATION UNDER THE INVESTMENT COMPANY ACT For the month of December, 2006, a notice has been issued giving interested persons until Jan. 24, 2007, to request a hearing on any of the following applications for an order under Section 8(f) of the Investment Company Act declaring that the applicant has ceased to be an investment company: Agilex Funds [File No. 811-21123] Thirteenth Automatic Common Exchange Security Trust [File No. 811- 9431] Rydex Capital Partners Sphinx Fund [File No. 811-21278] State and Local Trusts, Series 1 [File No. 811-5147] Mount Yale Opportunity Fund, LLC [File No. 811-21635] GAM Funds, Inc. [File No. 811-4062] Man-Glenwood Lexington Institutional TEI, LLC [File No. 811-21772] Evergreen Hedged Specialists Fund, LLC [File No. 811-21174] Evergreen Managed Strategies Fund, LLC [File No. 811-21175] The New York Tax-Exempt Fund, Inc. [File No. 811-5278] (Rel. IC-27645 - December 29) METLIFE OF CT FUND VA FOR VARIABLE ANNUITIES An order has been issued on an application filed by MetLife of CT Fund VA for Variable Annuities pursuant to Section 8(f) of the Investment Company Act declaring that it has ceased to be an investment company. (Rel. IC-27646 - December 29) METLIFE OF CT VARIABLE LIFE INSURANCE SEPARATE ACCOUNT FOUR An order has been issued on an application filed by MetLife of CT Variable Life Insurance Separate Account Four pursuant to Section 8(f) of the Investment Company Act declaring that it has ceased to be an investment company. (Rel. IC-27647 - December 29) GUARDIAN VARIABLE CONTRACT FUNDS, INC. An order has been issued on an application filed by Guardian Variable Contract Funds, Inc. pursuant to Section 8(f) of the Investment Company Act declaring that it has ceased to be an investment company. (Rel. IC-27648 - December 29) LSW VARIABLE ANNUITY ACCOUNT I An order has been issued on an application filed by Guardian Variable Contract Funds, Inc. pursuant to Section 8(f) of the Investment Company Act declaring that it has ceased to be an investment company. (Rel. IC-27649 - December 29) LSW VARIABLE LIFE INSURANCE ACCOUNT An order has been issued on an application filed by LSW Variable Life Insurance Account pursuant to Section 8(f) of the Investment Company Act declaring that it has ceased to be an investment company. (Rel. IC-27650 - December 29) FBR FUND ADVISERS, INC., ET AL. The Commission has issued a temporary order to FBR Fund Advisers, Inc., et al., under Section 9(c) of the Investment Company Act. The temporary order exempts applicants from Section 9(a) of the Act, with respect to a securities-related injunction entered by the United States District Court for the District of Columbia on or about Dec. 22, 2006, until the Commission takes final action on an application for a permanent order. A notice has been issued giving interested persons until Jan. 23, 2007, to request a hearing on the application filed by applicants for a permanent order under Section 9(c) of the Act. (Rel. IC-27652 - December 29) SELF-REGULATORY ORGANIZATIONS APPROVAL OF PROPOSED RULE CHANGE The Commission granted accelerated approval to a proposed rule change (SR-NYSEArca-2006-36) submitted by NYSE Arca, Inc. under Rule 19b-4 of the Securities Exchange Act of 1934 to trade the streetTRACKS Dow Jones STOXX 50 Fund and the streetTRACKS Dow Jones EURO STOXX 50 Fund pursuant to unlisted trading privileges. Publication is expected in the Federal Register during the week of January 1. (Rel. 34-55032) 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-3ASR RR Donnelley & Sons Co, 111 SOUTH WACKER DRIVE, CHICAGO, IL, 60606, 3123268000 - 0 ($0.00) Other, (File 333-139756 - Jan. 3) (BR. 05A) SB-2 Shopper's Wallet, Inc., 33 HANESHER STREET, RAANANA, L3, 43726, 972-97711842 - 3,000,000 ($90,000.00) Equity, (File 333-139765 - Jan. 3) (BR. ) S-8 AURIGA LABORATORIES, INC., 4704 HARLAN ST, STE 420, DENVER, CO, 80212, 3038311977 - 9,000,000 ($7,740,000.00) Equity, (File 333-139770 - Jan. 3) (BR. 09B) SB-2 K-9 Concepts, Inc., 6250 KING'S LYNN STREET, VANCOUVER, A1, V5S 4V5, 604-618-2888 - 0 ($220,000.00) Equity, (File 333-139773 - Jan. 3) (BR. ) SB-2 Acadia Resources Inc., 875 MOUNT ROYAL DRIVE, KELOWNA, A1, V1Y 8R4, 250-860-6066 - 0 ($28,500.00) Equity, (File 333-139774 - Jan. 3) (BR. ) S-1 RIVERSOURCE MVA ACCOUNT, 50605 AMERIPRISE FINANCIAL CENTER, H27/5229, MINNEAPOLIS, MN, 55474, 6126713678 - 0 ($1.00) Other, (File 333-139776 - Jan. 3) (BR. 28) F-3 China Medical Technologies, Inc., NO.24 YONG CHANG NORTH ROAD, BEIJING ECONOMIC-TECHNOLOGICAL, DEVELOPMENT AREA, BEIJING, F4, 100176, (86-10) 6787 1166 - 0 ($291,648,595.00) ADRs/ADSs, (File 333-139777 - Jan. 3) (BR. 10A) S-3 Granite Master Issuer plc, FIFTH FLOOR, 100 WOOD STREET, LONDON, X0, EC2V 7EX, (011 44 20)76065451 - 1,000,000 ($1,000,000.00) Mortgage Backed Securities, (File 333-139778 - Jan. 3) (BR. 05D) S-8 PHOENIX TECHNOLOGIES LTD, 915 MURPHY RANCH ROAD, MILPITAS, CA, 95035, (408) 570-1000 - 0 ($2,670,000.00) Equity, (File 333-139780 - Jan. 3) (BR. 03B) SB-2 M WISE INC, 10 HASADNAOT STREET, HERELIYA PITUACH, ISRAEL, L3, 46120, 01197299581711 - 14,698,078 ($7,349,039.00) Equity, (File 333-139781 - Jan. 3) (BR. 11C) S-8 EMULEX CORP /DE/, 3333 SUSAN STREET, COSTA MESA, CA, 92626, 7146625600 - 0 ($54,229,677.00) Equity, (File 333-139782 - Jan. 3) (BR. 03B) S-3 LAKES ENTERTAINMENT INC, 130 CHESHIERE LANE, MINNETONKA, MN, 55305, 6124499092 - 0 ($17,525,625.00) Equity, (File 333-139783 - Jan. 3) (BR. 05B) S-8 CELSION CORP, 10220-I OLD COLUMBIA PIKE, STE I, COLUMBIA, MD, 21046-1705, 4102905390 - 0 ($1,040,600.00) Equity, (File 333-139784 - Jan. 3) (BR. 10A) SB-2 UNITY WIRELESS CORP, 1800337664 - 190,962,834 ($17,186,655.06) Equity, (File 333-139785 - Jan. 3) (BR. 11A) S-1 ZOLTEK COMPANIES INC, 3101 MCKELVEY RD, ST LOUIS, MO, 63044, 3142915110 - 1,965,451 ($39,014,202.35) Equity, (File 333-139786 - Jan. 3) (BR. 10C) SB-2 ETHANEX ENERGY, INC., 14500 PARALLEL ROAD, SUITE A, BASEHOR, KS, 66007, 913-724-4106 - 41,000,000 ($74,210,000.00) Equity, (File 333-139787 - Jan. 3) (BR. 06) S-8 PHOENIX FOOTWEAR GROUP INC, 5759 FLEET STREET, SUITE 220, CARLSBAD, CA, 92008, 760-602-9688 - 0 ($1,076,689.00) Equity, (File 333-139788 - Jan. 3) (BR. 02B) S-8 PHOENIX FOOTWEAR GROUP INC, 5759 FLEET STREET, SUITE 220, CARLSBAD, CA, 92008, 760-602-9688 - 0 ($4,420,000.00) Equity, (File 333-139789 - Jan. 3) (BR. 02B) S-4 RELIANCE STEEL & ALUMINUM CO, 350 S GRAND AVE STE 5100, LOS ANGELES, CA, 90071, 2136877700 - 0 ($600,000,000.00) Non-Convertible Debt, (File 333-139790 - Jan. 3) (BR. 05C) 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 ------------------------------------------------------------------------------------------------------- 1 800 FLOWERS COM INC DE 5.02 12/27/06 1-900 Jackpot, Inc. 3.02,5.01 12/18/06 ACCURIDE CORP DE 5.02,9.01 01/02/07 ACE Securities Corp. Home Equity Loan DE 2.01,9.01 11/30/06 ACNB CORP PA 8.01 12/19/06 ACORN FACTOR, INC. DE 5.02 12/28/06 ACORN FACTOR, INC. DE 1.01,2.03 12/28/06 ACRO INC. NV 5.02 01/03/07 AcuNetx, Inc. NV 7.01,9.01 01/02/07 ADVANCE TECHNOLOGIES INC NV 4.01 01/03/07 ADVANCED CELL TECHNOLOGY, INC. DE 8.01 01/03/07 AEGIS INDUSTRIES, INC. NV 3.01,5.03,9.01 01/02/07 Agassiz Energy, LLC MN 1.01 12/29/06 AGILYSYS INC OH 7.01,8.01,9.01 01/02/07 AIRTRAN HOLDINGS INC NV 7.01 01/03/07 AJAY SPORTS INC 1.03 12/27/06 ALFA CORP DE 8.01,9.01 01/01/07 ALFA INTERNATIONAL HOLDINGS CORP. DE 7.01 01/02/07 ALLIANCE HEALTHCARD INC 1.01,2.03,3.02,9.01 12/26/06 ALLIED WASTE INDUSTRIES INC DE 1.01,9.01 12/28/06 Allis Chalmers Energy Inc. DE 7.01,9.01 01/03/07 Allis Chalmers Energy Inc. DE 7.01,9.01 01/03/07 ALPHATRADE COM NV 1.01,9.01 12/27/06 Alternative Loan Trust 2006-OC8 8.01,9.01 12/22/06 Altus Pharmaceuticals Inc. DE 1.01,2.03,9.01 12/29/06 AMBIENT CORP /NY DE 8.01,9.01 01/02/07 AMCON DISTRIBUTING CO DE 2.02,9.01 01/02/07 AMERICAN ACCESS TECHNOLOGIES INC FL 5.02 11/27/06 AMERICAN ACCESS TECHNOLOGIES INC FL 5.02 12/28/06 AMERICAN ACCESS TECHNOLOGIES INC FL 8.01,9.01 01/03/07 AMERICAN EAGLE OUTFITTERS INC DE 5.02,9.01 12/28/06 AMERICAN EXPRESS CO NY 8.01,9.01 01/03/07 AMERICAN INTERNATIONAL VENTURES INC / DE 7.01 01/03/06 AMERICAN ITALIAN PASTA CO DE 8.01 01/02/07 AMERICAN RIVER BANKSHARES CA 1.01,9.01 01/02/07 Ameris Bancorp GA 8.01,9.01 01/03/07 AMPAL-AMERICAN ISRAEL CORP NY 1.01,8.01,9.01 01/03/07 AMSURG CORP TN 7.01,9.01 01/03/07 ANALYTICAL SURVEYS INC CO 2.02,9.01 01/03/07 ANGIODYNAMICS INC DE 2.02,7.01,9.01 01/03/07 APOLLO INVESTMENT CORP MD 5.02,9.01 12/29/06 APPLE HOSPITALITY TWO INC VA 8.01,9.01 01/02/07 APPLEBEES INTERNATIONAL INC DE 7.01 01/03/07 APPLICA INC FL 1.01,7.01,9.01 01/03/07 Aquacell Water, Inc. DE 5.02,9.01 01/03/07 AQUILA INC DE 1.02 12/28/06 ARISTOTLE CORP DE 5.02,9.01 01/03/07 ARTISTDIRECT INC DE 1.02 12/31/06 Ascend Acquisition Corp. DE 8.01,9.01 12/31/06 ASCENDIA BRANDS, INC. DE 1.01,2.03,3.02,5.03,7.01,9.01 12/26/06 ASG Consolidated LLC DE 5.02,9.01 01/02/07 ASHFORD HOSPITALITY TRUST INC MD 7.01,9.01 01/03/07 AspenBio Pharma, Inc. CO 2.02,7.01,9.01 01/03/07 ASSURANT INC 5.02,9.01 12/31/06 ASV INC /MN/ MN 5.02 12/26/06 AUTOINFO INC DE 8.01,9.01 01/02/07 Axion Power International, Inc. DE 1.01,3.02,3.03,5.02,8.01,9.01 12/01/06 AZTAR CORP DE 1.01,1.02,2.01,3.01,3.03,5.01, 01/03/07 5.02,5.03,9.01 BALLY TOTAL FITNESS HOLDING CORP DE 8.01,9.01 12/29/06 Bank of Commerce Holdings CA 5.02,9.01 12/29/06 BANK OF THE OZARKS INC AR 1.01,9.01 01/02/07 BARNES GROUP INC DE 5.02 12/31/06 BAY BANKS OF VIRGINIA INC VA 5.02 01/02/07 Bear Stearns Commercial Mortgage Secu DE 8.01,9.01 12/19/06 BEAZER HOMES USA INC DE 1.01,2.03,9.01 12/29/06 BENACQUISTA GALLERIES INC NV 4.02 12/29/06 BEVERLY HILLS BANCORP INC DE 2.03,3.02,9.01 12/28/06 BLOCKBUSTER INC DE 8.01 01/03/07 BlueLinx Holdings Inc. DE 5.02,9.01 12/27/06 Brand Energy & Infrastructure Service DE 1.01,7.01,9.01 12/29/06 BROADCAST INTERNATIONAL INC UT 5.02 12/28/06 BROADWING CORP DE 2.01,8.01,9.01 01/03/07 BRODER BROS CO MI 5.02 12/26/06 BROOKE CORP KS 8.01 12/29/06 Brownsville CO NV 5.03,9.01 12/29/06 BSD MEDICAL CORP DE 7.01,9.01 01/03/07 CALIFORNIA STEEL INDUSTRIES INC 4.01 12/14/06 AMEND CAMDEN NATIONAL CORP ME 7.01,9.01 01/03/07 CANADIAN DERIVATIVES CLEARING CORP A6 9.01 12/31/06 CAPITAL CITY BANK GROUP INC FL 4.01,9.01 12/21/06 AMEND CARREKER CORP DE 1.01,5.02,7.01,9.01 12/29/06 CARRIER ACCESS CORP DE 2.02,9.01 01/03/07 Carrington Mortgage Loan Trust, Serie DE 8.01,9.01 01/03/07 Catalyst Pharmaceutical Partners, Inc DE 1.01,8.01,9.01 01/03/07 CATCHER HOLDINGS, INC 5.02,9.01 12/29/06 CATERPILLAR INC DE 8.01 01/03/07 CBRL GROUP INC TN 7.01,9.01 01/03/07 CELGENE CORP /DE/ DE 5.02,9.01 12/31/06 CELSION CORP MD 5.02,9.01 01/03/07 CENTRAL EUROPEAN MEDIA ENTERPRISES LT 8.01 12/29/06 CENTURY CASINOS INC /CO/ DE 5.02 01/03/07 CENTURY PROPERTIES GROWTH FUND XXII CA 1.01,9.01 12/28/06 CH ENERGY GROUP INC NY 5.02 01/02/07 CHAMPION INDUSTRIES INC WV 2.03 12/29/06 CHAPEAU INC UT 1.01 01/03/07 CHECKFREE CORP \GA\ DE 1.01,7.01,9.01 12/29/06 CHEESECAKE FACTORY INCORPORATED DE 8.01,9.01 01/03/07 CHESAPEAKE CORP /VA/ VA 5.02 01/01/07 China 3C Group NV 5.03,9.01 01/02/07 CHINA BAK BATTERY INC NV 1.01,2.03,7.01,9.01 12/26/06 China VoIP & Digital Telecom Inc. NV 8.01,9.01 12/29/06 CIRRUS LOGIC INC DE 7.01,9.01 01/03/07 Citigroup Mortgage Loan Trust 2006-WF 2.01,9.01 10/27/06 CLARION TECHNOLOGIES INC/DE/ DE 1.01 12/27/06 CLEVELAND CLIFFS INC OH 8.01 12/29/06 CNA SURETY CORP DE 5.02,9.01 01/03/07 COLUMBIA BANCORP \OR\ OR 5.02,9.01 01/02/07 COLUMBIA BANCORP \OR\ OR 1.01,9.01 01/02/07 COLUMBIA BANCORP \OR\ OR 5.02,9.01 01/02/07 COLUMBIA BANCORP \OR\ OR 5.02,9.01 01/02/07 COMERICA INC /NEW/ DE 5.02 12/31/06 COMERICA INC /NEW/ DE 7.01 12/29/06 COMSTOCK RESOURCES INC NV 5.02 01/02/07 Con-way Inc. DE 2.02,9.01 01/03/07 CONSTELLATION BRANDS, INC. DE 1.01,2.01,7.01,9.01 01/02/07 CONTINENTAL AIRLINES INC /DE/ DE 8.01,9.01 01/02/07 Cord Blood America, Inc. FL 1.01,2.02,7.01,9.01 12/18/06 AMEND CORECARE SYSTEMS INC DE 7.01,9.01 12/27/06 CORUS BANKSHARES INC MN 5.02,9.01 12/26/06 COVENTRY HEALTH CARE INC DE 1.01 01/03/07 CRONOS GROUP 1.01,9.01 01/02/07 Cryoport, Inc. 8.01 01/03/07 CYTOKINETICS INC 1.01,3.02,8.01,9.01 12/29/06 DARLING INTERNATIONAL INC DE 1.01,9.01 12/31/06 DEERE & CO DE 7.01 01/03/07 DELL INC DE 3.02 12/28/06 Deutsche Alt-A Securities Mortgage Lo 8.01,9.01 01/03/07 DEVCON INTERNATIONAL CORP FL 5.02,7.01,9.01 12/26/06 DIAMOND HILL INVESTMENT GROUP INC OH 8.01 12/31/06 DIAMOND OFFSHORE DRILLING INC DE 7.01,9.01 01/02/07 DIATOM CORP NV 5.02 12/12/06 DIGIRAD CORP DE 1.01,1.02 01/02/07 DIGITAL LIGHTWAVE INC DE 1.01,2.03,9.01 12/27/06 Digital Music Group, Inc. DE 5.02,9.01 12/31/06 DIGITAS INC DE 5.02,9.01 12/29/06 DISCOVER CARD MASTER TRUST I DE 8.01 12/29/06 DNB FINANCIAL CORP /PA/ PA 5.02,9.01 12/26/06 DOMINION HOMES INC OH 1.01,2.03,3.02,8.01,9.01 12/29/06 DORAL FINANCIAL CORP PR 5.02,7.01,9.01 12/29/06 DOV PHARMACEUTICAL INC DE 2.04,8.01,9.01 01/03/07 DREAMS INC UT 1.01,2.01,3.02,9.01 12/26/06 DSL NET INC DE 2.01,3.02,5.01,5.02,9.01 01/01/07 DURA AUTOMOTIVE SYSTEMS INC DE 7.01,9.01 01/03/07 DURECT CORP DE 8.01,9.01 01/03/07 Eagle Bulk Shipping Inc. 8.01,9.01 01/03/07 EARTHLINK INC DE 8.01,9.01 01/03/07 EASTMAN KODAK CO NJ 8.01 12/27/06 Eddie Bauer Holdings, Inc. DE 8.01,9.01 01/02/07 Edgen Corp 8.01,9.01 12/28/06 EFUNDS CORP DE 5.02 12/31/06 EGL INC TX 8.01,9.01 01/02/07 ELECTRONIC CONTROL SECURITY INC NJ 1.01,3.02,9.01 12/26/06 ELGIN NATIONAL INDUSTRIES INC DE 2.03,9.01 12/28/06 EMPIRE RESORTS INC DE 1.01,3.02,8.01,9.01 12/28/06 Emrise CORP DE 8.01 01/03/07 EQUINIX INC DE 1.01,2.03,9.01 12/27/06 EQUITY OFFICE PROPERTIES TRUST MD 8.01,9.01 01/02/07 ESPEED INC DE 5.02,9.01 01/01/07 EXPRESSJET HOLDINGS INC DE 8.01,9.01 12/31/06 FAMOUS DAVES OF AMERICA INC MN 5.02 01/03/07 FBL FINANCIAL GROUP INC IA 5.02 12/18/06 Federal Home Loan Bank of Atlanta X1 2.03 12/28/06 Federal Home Loan Bank of Boston X1 7.01,9.01 01/03/07 Federal Home Loan Bank of Chicago X1 2.03 12/27/06 Federal Home Loan Bank of Cincinnati X1 5.02,9.01 01/01/07 Federal Home Loan Bank of Cincinnati X1 2.03,9.01 12/27/06 Federal Home Loan Bank of Dallas 2.03 12/27/06 Federal Home Loan Bank of New York X1 2.03,9.01 12/27/06 Federal Home Loan Bank of Pittsburgh PA 2.03,9.01 12/27/06 Federal Home Loan Bank of San Francis X1 2.03 12/27/06 Federal Home Loan Bank of Seattle 2.03 01/03/07 Federal Home Loan Bank of Topeka 2.03 12/27/06 FEDERAL SIGNAL CORP /DE/ DE 1.01,9.01 12/29/06 FIDELITY BANKSHARES INC DE 8.01,9.01 01/03/07 FIRST CITIZENS BANCSHARES INC /TN/ TN 5.02 01/01/07 FIRST CITIZENS BANCSHARES INC /TN/ TN 5.02 01/01/07 FIRST CITIZENS BANCSHARES INC /TN/ TN 5.02 01/01/07 FIRST FINANCIAL BANKSHARES INC TX 1.01,9.01 12/31/06 FIRST FINANCIAL BANKSHARES INC TX 5.02 12/31/06 Fitmedia Inc. DE 8.01 01/03/07 FMC TECHNOLOGIES INC DE 2.01,9.01 12/29/06 FOCUS ENHANCEMENTS INC DE 2.03,3.02 12/30/06 FORD MOTOR CO DE 8.01,9.01 01/03/07 FORD MOTOR CREDIT CO DE 8.01,9.01 01/03/07 FREQUENCY ELECTRONICS INC DE 8.01,9.01 12/28/06 FRIENDLY ICE CREAM CORP MA 7.01,9.01 01/02/07 Gales Industries Inc DE 1.01 01/02/07 GARMIN LTD 8.01,9.01 01/03/07 GateHouse Media, Inc. DE 8.01,9.01 01/02/07 GATEWAY INC DE 1.01,9.01 12/27/06 GATX CORP NY 5.02 12/28/06 GENAERA CORP DE 3.01,9.01 12/28/06 GENERAL ENVIRONMENTAL MANAGEMENT, INC NV 8.01 12/14/06 GENWORTH LIFE & ANNUITY INSURANCE CO VA 1.02,2.01,9.01 01/01/07 GEOTEC THERMAL GENERATORS INC FL 8.01 01/03/07 GEVITY HR INC FL 1.01 01/03/07 GLADSTONE COMMERCIAL CORP MD 1.01,1.02,9.01 01/03/07 GLADSTONE INVESTMENT CORPORATION\DE DE 8.01 12/28/06 Global Resource CORP CO 2.01,3.02 12/31/06 GOLDEN CYCLE GOLD CORP CO 7.01,9.01 01/03/07 GOLDEN RIVER RESOURCES CORP. DE 8.01,9.01 11/29/06 GRAN TIERRA ENERGY, INC. NV 1.01,5.02,9.01 12/01/06 Grant Life Sciences, Inc. NV 1.01,2.03,3.02,9.01 12/27/06 GRANT PARK FUTURES FUND LIMITED PARTN IL 7.01 12/29/06 GRAPHIC PACKAGING CORP DE 5.02 01/01/07 GREENHILL & CO INC 2.01 12/28/06 GreenPoint Mortgage Funding Trust 200 DE 6.02 01/02/07 GRILL CONCEPTS INC DE 1.01,2.03,9.01 12/29/06 GTSI CORP DE 8.01,9.01 01/03/07 GUARDIAN TECHNOLOGIES INTERNATIONAL I DE 5.02 12/21/06 H&R BLOCK INC MO 1.01,2.03 12/27/06 HANCOCK FABRICS INC DE 8.01 01/02/07 HAPC, Inc. DE 3.02,9.01 12/28/06 HARRAHS ENTERTAINMENT INC DE 5.02 01/03/07 HCC INSURANCE HOLDINGS INC/DE/ DE 5.02,9.01 12/27/06 HEALTH NET INC DE 8.01,9.01 01/03/07 HEMOBIOTECH INC 8.01,9.01 12/28/06 HERCULES OFFSHORE, INC. DE 8.01,9.01 01/02/07 HERSHEY CO DE 5.02,9.01 12/27/06 HESKA CORP DE 5.02 01/03/07 HI TECH PHARMACAL CO INC NY 8.01 01/03/07 HINES HORTICULTURE INC DE 1.01,9.01 12/27/06 HOUSTON AMERICAN ENERGY CORP DE 8.01 01/03/07 IA GLOBAL INC DE 5.02,9.01 01/01/07 IBF VI GUARANTEED INCOME FUND 1.01,9.01 12/21/06 ICU MEDICAL INC/DE DE 1.01,9.01 01/02/07 IDEARC INC. DE 5.02 12/28/06 IMMUCOR INC GA 2.02,9.01 01/03/07 IMMUNOMEDICS INC DE 5.02,9.01 12/31/06 INDEPENDENT BANK CORP MI 1.01,2.02,2.03,8.01 12/28/06 IndyMac Home Equity Mortgage Loan Ass DE 2.01,8.01,9.01 11/30/06 INGRAM MICRO INC DE 8.01,9.01 01/03/07 INNOVO GROUP INC DE 1.01,3.01,3.02,9.01 12/26/06 INTELSAT LTD 2.04,9.01 01/03/07 INTERMOST CORP UT 5.02,8.01 12/29/06 International Gold Resources, Inc. 8.01 01/02/07 INTERSTATE BAKERIES CORP/DE/ DE 7.01,9.01 01/02/07 INVITROGEN CORP DE 5.02,8.01 01/03/07 IRVINE SENSORS CORP/DE/ DE 1.01,1.02,2.01,2.03,3.02, 12/29/06 3.03,9.01 iVOW, Inc. DE 1.01,9.01 12/29/06 JMAR TECHNOLOGIES INC DE 8.01,9.01 01/03/07 KINTERA INC 1.01 12/26/06 KNOT INC DE 8.01 01/02/07 KREISLER MANUFACTURING CORP DE 3.01,9.01 12/29/06 KVH INDUSTRIES INC \DE\ DE 1.01,9.01 12/28/06 LADENBURG THALMANN FINANCIAL SERVICES FL 1.01 12/31/06 LANDAMERICA FINANCIAL GROUP INC VA 5.02,9.01 12/28/06 LANDEC CORP \CA\ CA 2.02,9.01 01/03/07 LANDSTAR SYSTEM INC DE 1.01,5.02,9.01 01/02/07 Lazy Days R.V. Center, Inc. 8.01 01/02/07 LENOX GROUP INC DE 1.01,7.01,9.01 12/28/06 LEVEL 3 COMMUNICATIONS INC DE 2.01,9.01 01/03/07 LEXINGTON CORPORATE PROPERTIES TRUST MD 1.01,5.02,9.01 12/27/06 LHC Group, Inc 8.01 01/03/06 Liberty Global, Inc. 7.01 01/02/07 LIFEWAY FOODS INC IL 1.01,9.01 01/03/07 LITHIA MOTORS INC OR 2.02,9.01 01/03/07 LITTLE SQUAW GOLD MINING CO AK 1.01,3.02 12/27/06 LMI AEROSPACE INC MO 1.01,5.02,8.01,9.01 12/28/06 MAGELLAN MIDSTREAM HOLDINGS LP 1.01,2.03,9.01 01/01/07 MASSEY ENERGY CO DE 5.02,9.01 12/27/06 MASTERCARD INC DE 1.01 12/27/06 MATERIAL TECHNOLOGIES INC /CA/ DE 1.01,3.02,9.01 12/27/06 MAXIMUS INC VA 8.01 12/29/06 Mediavest, Inc. NJ 1.01,3.02,9.01 12/26/06 MEDICALCV INC MN 8.01,9.01 01/03/07 MELLON FINANCIAL CORP PA 8.01 01/02/07 MELLON FINANCIAL CORP PA 5.02 12/28/06 MERIX CORP OR 2.02,9.01 01/03/07 METAL MANAGEMENT INC DE 5.02 01/01/07 METRIS MASTER TRUST DE 9.01 12/20/06 MGP INGREDIENTS INC KS 1.01,2.03 12/28/06 MICROHELIX INC OR 2.03,9.01 12/28/06 MICRON ENVIRO SYSTEMS INC NV 8.01,9.01 12/29/06 MIGO SOFTWARE, INC. DE 1.01,2.01,3.02,9.01 12/27/06 MILE MARKER INTERNATIONAL INC FL 2.03,9.01 01/03/07 MINRAD INTERNATIONAL, INC. 8.01 12/27/06 MIVA, INC. DE 1.01,1.02 12/28/06 MONTPELIER RE HOLDINGS LTD D0 1.01,9.01 12/29/06 Morgan Stanley Mortgage Loan Trust 20 DE 1.01 12/28/06 MSC INDUSTRIAL DIRECT CO INC NY 8.01,9.01 01/02/07 MULTI FINELINE ELECTRONIX INC 8.01,9.01 01/02/07 MYERS INDUSTRIES INC OH 1.01,9.01 12/27/06 Myriad Entertainment & Resorts, Inc. 5.02 01/02/07 NABORS INDUSTRIES LTD D0 8.01,9.01 01/03/07 NAPTAU GOLD CORP DE 5.02 12/31/06 NATIONAL CITY CORP DE 8.01,9.01 12/30/06 NATIONAL CITY CORP DE 8.01,9.01 01/03/07 NATIONAL HOLDINGS CORP DE 5.02,9.01 12/27/06 NATIONAL OILWELL VARCO INC DE 5.02 12/31/06 NDS GROUP PLC X0 8.01,9.01 12/31/06 NETBANK INC GA 8.01,9.01 12/29/06 NETMANAGE INC DE 7.01,9.01 12/27/06 NETSOL TECHNOLOGIES INC NV 5.02 01/01/07 NETWORK ENGINES INC DE 5.02 01/01/07 NEUROGEN CORP DE 1.01,5.02 12/31/06 NEW YORK COMMUNITY BANCORP INC DE 5.02,9.01 12/27/06 NEW YORK REGIONAL RAIL CORP 5.02,9.01 01/02/07 NEWALLIANCE BANCSHARES INC 8.01,9.01 01/02/07 NEWPOWER HOLDINGS INC DE 8.01,9.01 01/03/07 NEXITY FINANCIAL CORP DE 5.02,9.01 12/29/06 NEXSTAR BROADCASTING GROUP INC DE 2.01,9.01 12/29/06 NextWave Wireless Inc. DE 1.01,3.02,7.01,9.01 12/29/06 NORTEL NETWORKS CORP 8.01,9.01 01/02/07 NORTEL NETWORKS LTD 8.01,9.01 01/02/07 NORTHWEST BANCORP INC PA 8.01 12/29/06 NOVELLUS SYSTEMS INC CA 1.01,2.03 12/26/06 NUCOR CORP DE 1.01,9.01 12/29/06 NYFIX INC DE 8.01,9.01 12/28/06 OI CORP OK 8.01 12/29/06 ONE VOICE TECHNOLOGIES INC NV 1.01,2.03,3.02,9.01 12/21/06 Option One Mortgage Loan Trust 2006-3 DE 2.01,8.01,9.01 10/16/06 ORTHOVITA INC 1.01 12/29/06 Pacific Ethanol, Inc. DE 1.01,2.01,3.02,5.02,9.01 10/17/06 AMEND PACIFIC SANDS INC NV 8.01 01/03/07 PAINCARE HOLDINGS INC CT 1.01,2.01,9.01 01/02/07 PENN TRAFFIC CO DE 1.01,7.01,9.01 12/28/06 PENNSYLVANIA REAL ESTATE INVESTMENT T PA 1.01,9.01 12/27/06 PEOPLES BANCORP INC/MD MD 5.02 12/31/06 PEOPLES EDUCATIONAL HOLDINGS MN 7.01,9.01 01/03/07 PEOPLES ENERGY CORP IL 5.03 01/03/07 PEOPLES FINANCIAL SERVICES CORP/ PA 9.01 12/31/06 PEPSI BOTTLING GROUP INC DE 8.01 12/30/06 PHARMACOPEIA DRUG DISCOVERY INC DE 8.01 12/28/06 PHARSIGHT CORP CA 1.01,9.01 01/02/07 PHILLIPS VAN HEUSEN CORP /DE/ DE 8.01,9.01 01/02/07 PHOTRONICS INC CT 1.01 12/29/06 PILOT THERAPEUTICS HOLDINGS INC DE 8.01,9.01 01/03/07 PINNACLE AIRLINES CORP DE 1.01,9.01 12/20/06 PLM EQUIPMENT GROWTH & INCOME FUND VI CA 2.01,8.01,9.01 12/29/06 PLM EQUIPMENT GROWTH FUND VI CA 2.01,8.01,9.01 12/29/06 POINT ACQUISITION CORP NV 1.01,5.02 01/03/07 PPG INDUSTRIES INC PA 5.04,9.01 01/02/07 PPL CORP PA 5.04,9.01 12/26/06 PPL CORP PA 7.01,9.01 01/03/07 PRE PAID LEGAL SERVICES INC OK 2.02,9.01 12/31/06 PRIDE INTERNATIONAL INC DE 7.01,9.01 01/03/07 PRINCIPAL FINANCIAL GROUP INC DE 7.01 12/31/06 PROFILE TECHNOLOGIES INC DE 5.02 12/23/06 PROSPECT MEDICAL HOLDINGS INC DE 2.02,9.01 12/28/06 PROTALEX INC DE 5.02 01/03/06 PROVIDENT FINANCIAL HOLDINGS INC DE 8.01,9.01 01/03/07 PTS INC/NV/ NV 1.02,8.01 10/17/06 PUBLIC SERVICE ENTERPRISE GROUP INC NJ 8.01 01/03/07 PUBLIC SERVICE ENTERPRISE GROUP INC NJ 2.06,9.01 12/29/06 PURE VANILLA EXCHANGE INC NV 1.01,2.03,3.02,9.01 12/26/06 PXRE GROUP LTD 1.01,9.01 12/29/06 QUIDEL CORP /DE/ DE 1.01,5.02,9.01 01/03/07 QUOVADX INC DE 1.01,8.01,9.01 12/26/06 RAMCO GERSHENSON PROPERTIES TRUST MD 8.01,9.01 01/03/07 RC2 CORP DE 5.02,9.01 01/02/07 RECKSON ASSOCIATES REALTY CORP MD 5.02 12/31/06 REGAL BELOIT CORP WI 5.02 01/03/07 RELIANCE STEEL & ALUMINUM CO CA 8.01,9.01 01/03/07 RESOURCE AMERICA INC DE 5.02 01/02/07 REX STORES CORP DE 8.01 01/03/07 RIVER VALLEY BANCORP IN 5.02,9.01 12/27/06 ROCK OF AGES CORP DE 2.01 01/03/07 ROWAN COMPANIES INC DE 8.01,9.01 01/03/07 ROYAL GOLD INC DE 1.01,9.01 12/28/06 RR Donnelley & Sons Co DE 8.01,9.01 01/03/07 RUSS BERRIE & CO INC NJ 8.01 12/29/06 S&C HOLDCO 3 INC 5.02,9.01 12/27/06 SAFLINK CORP DE 3.02 01/02/07 Saint James CO NC 8.01 01/03/07 SASCO 2006-S4 DE 8.01,9.01 12/28/06 SB PARTNERS NY 2.01 12/20/06 SE FINANCIAL CORP 5.02 01/01/07 SEACOAST BANKING CORP OF FLORIDA FL 8.01,9.01 01/02/07 Securitized Asset Backed Receivables 8.01,9.01 12/01/06 AMEND SELECT COMFORT CORP 7.01,9.01 01/03/07 SEMITOOL INC MT 1.01,9.01 12/29/06 Shepard Inc. NV 8.01 12/22/06 SIGNATURE EYEWEAR INC CA 1.01 12/31/06 SOCKET COMMUNICATIONS INC DE 8.01,9.01 12/26/06 SONUS NETWORKS INC DE 2.02,8.01,9.01 12/28/06 Southern Star Energy Inc. NV 1.01,9.01 11/02/06 SOUTHERN UNION CO DE 5.03,9.01 01/03/07 SOUTHERN UNION CO DE 5.02,9.01 12/28/06 SOUTHWEST BANCORP INC OK 1.01,9.01 12/28/06 State National Bancshares, Inc. TX 2.01,3.01,3.03,5.01,5.02, 01/03/07 5.03,9.01 STRUCTURED PRODUCTS CORTS TR FOR SOUT DE 8.01 01/02/07 SUNOCO LOGISTICS PARTNERS LP DE 5.02 01/01/07 SYMBOLLON CORP DE 1.01,3.02 12/29/06 SYNTAX-BRILLIAN CORP DE 1.01,2.03,9.01 12/26/06 Tank Sports, Inc. CA 1.01 12/28/06 Tank Sports, Inc. CA 1.01,3.02,9.01 12/04/06 AMEND TD BANKNORTH INC. DE 2.01,3.02,9.01 01/01/07 TECHNOLOGY RESEARCH CORP FL 1.01,9.01 12/29/06 TECHNOLOGY RESEARCH CORP FL 1.01,9.01 12/29/06 AMEND Telanetix,Inc DE 1.01,2.03,9.01 12/28/06 TEMPUR PEDIC INTERNATIONAL INC DE 7.01,9.01 01/02/07 TETRA TECHNOLOGIES INC DE 2.02,7.01,9.01 01/03/07 TISSERA INC WA 1.01,3.02,9.01 12/28/06 AMEND TITANIUM METALS CORP DE 7.01,9.01 01/02/07 TOPPS CO INC DE 2.02,9.01 11/25/06 TOREADOR RESOURCES CORP DE 7.01,9.01 01/03/07 TRANS WORLD ENTERTAINMENT CORP NY 2.02,7.01,9.01 01/03/07 TREX CO INC DE 5.02,9.01 01/03/07 TRIPOS INC UT 8.01 01/02/07 TRONOX INC DE 5.02,9.01 01/03/07 TRUE RELIGION APPAREL INC NV 5.02,9.01 01/03/07 TUESDAY MORNING CORP/DE DE 8.01,9.01 01/01/07 UCBH HOLDINGS INC DE 8.01,9.01 12/29/06 UNICO AMERICAN CORP NV 8.01 01/03/07 UNIFIRST CORP MA 2.02,5.02,9.01 11/25/06 UNION TANK CAR CO DE 5.02 01/01/07 United Development Funding III, LP DE 1.01,2.03,9.01 12/29/06 UNITED INDUSTRIAL CORP /DE/ DE 2.01,9.01 12/29/06 UNITED STATES STEEL CORP DE 8.01,9.01 12/28/06 UNIVERSAL CITY DEVELOPMENT PARTNERS L 5.02 12/27/06 Universal City Florida Holding Co. I FL 5.02 12/27/06 UNIVERSAL CORP /VA/ VA 8.01,9.01 01/03/07 UNIVERSAL STAINLESS & ALLOY PRODUCTS DE 8.01,9.01 01/03/07 URANERZ ENERGY CORP. NV 1.01 12/27/06 UREX ENERGY CORP. 5.02 12/14/06 USA TECHNOLOGIES INC PA 8.01 12/31/06 USI HOLDINGS CORP DE 8.01,9.01 01/03/07 VERTIS INC DE 5.02 01/02/07 VIASPACE Inc. NV 8.01,9.01 01/03/07 Virgin River Casino CORP NV 1.01,2.01,9.01 12/31/06 VISANT CORP 8.01,9.01 01/03/07 VISANT HOLDING CORP 8.01,9.01 01/03/07 VISKASE COMPANIES INC DE 5.02 12/28/06 Visualant, INC NV 5.02 12/26/06 VITESSE SEMICONDUCTOR CORP DE 4.01,5.02,9.01 12/14/06 AMEND VMS NATIONAL PROPERTIES JOINT VENTURE IL 1.01,9.01 12/27/06 Wachovia Bank Commercial Mortgage Tru NC 8.01,9.01 12/21/06 WALTER INDUSTRIES INC /NEW/ DE 4.01,9.01 12/20/06 WASTE SERVICES, INC. A6 2.03,7.01,9.01 12/28/06 WCA WASTE CORP 2.01 01/03/07 WELLCARE HEALTH PLANS, INC. DE 8.01 01/02/07 WELLPOINT INC IN 7.01 01/03/07 WESTFIELD FINANCIAL INC MA 8.01,9.01 01/02/07 WHERIFY WIRELESS INC DE 1.01,8.01 12/29/06 Wilber CORP 5.02 01/02/07 WILLIS GROUP HOLDINGS LTD D0 1.01 12/20/06 WITNESS SYSTEMS INC DE 2.02 01/03/07 XCORPOREAL, INC. DE 1.01,5.02,7.01,8.01,9.01 12/29/06 XSUNX INC CO 1.01,9.01 01/02/07 XYBERNAUT CORP DE 8.01 12/31/06 Yukon Resources Corp. NV 4.01,7.01,9.01 12/22/06 ZAPATA CORP NV 8.01,9.01 12/19/06 Zumiez Inc 7.01,9.01 01/03/07