SEC NEWS DIGEST
Issue 2007-06 January 10, 2007
ENFORCEMENT PROCEEDINGS
REVOCATION OF REGISTRATION OF SECURITIES OF ABLE LABORATORIES, INC.
On January 10, pursuant to Section 12(j) of the Securities Exchange
Act of 1934 (Exchange Act), the Commission announced the revocation of
the registration of the securities of Able Laboratories, Inc. (Able)
of Montclair, New Jersey, registered with the Commission pursuant to
Section 12 of the Exchange Act.
In its Order revoking the registration of the securities of Able
registered with the Commission pursuant to Section 12 of the Exchange
Act, the Commission found that Able failed to comply with Section
13(a) of the Exchange Act and Rules 13a-1 and 13a-13 thereunder in
that, while its common stock has been registered with the Commission
at all relevant times, it had not filed an Annual Report on Form 10-K
since March 15, 2005, or periodic or quarterly reports on Form 10-Q
for any fiscal period subsequent to its fiscal quarter ending March
31, 2005.
The Commission cautions brokers, dealers, shareholders, and
prospective purchasers that they should carefully consider the
foregoing information along with all other currently available
information and any information subsequently issued by the company.
Further, brokers and dealers should be alert to the fact that, Section
12(j) provides, in pertinent part, as follows:
No member of a national securities exchange, broker, or dealer
shall make use of the mails or any means or instrumentality of
interstate commerce to effect any transaction in, or to induce
the purchase or sale of, any security the registration of which
has been and is suspended or revoked….
Able consented to the Order Instituting Administrative Proceedings,
Making Findings, and Revoking Registration of Securities Pursuant to
Section 12(j) of the Securities Exchange Act of 1934 without admitting
or denying any of the findings in the Order. (Rel. 34-55074; File No.
3-12528)
COMMISSION REVOKES REGISTRATION OF SECURITIES OF ANTARES RESOURCES
CORP. FOR FAILURE TO MAKE REQUIRED PERIODIC FILINGS
On January 10, the Commission revoked the registration of each class
of registered securities of Antares Resources Corp. (Antares) for
failure to make required periodic filings with the Commission.
Without admitting or denying the findings of the order, except as to
jurisdiction, which it admitted, Antares consented to the entry of an
order finding that it had failed to comply with Section 13(a) of the
Securities Exchange Act of 1934 (Exchange Act) and Rules 13a-1 and
13a-13 thereunder and revoking the registration of each class of
Antares' securities pursuant to Section 12(j) of the Exchange Act.
This order settled the charges brought against Antares in In the
Matter of Antares Resources Corp., et al., Administrative Proceeding
File No. 3-12499.
Brokers and dealers should be alert to the fact that Exchange Act
Section 12(j) provides, in pertinent part, as follows:
No member of a national securities exchange, broker, or dealer shall
make use of the mails or any means or instrumentality of interstate
commerce to effect any transaction in, or to induce the purchase or
sale of, any security the registration of which has been and is
suspended or revoked . . . . For further information see Order
Instituting Administrative Proceedings and Notice of Hearing Pursuant
to Section 12(j) of the Securities Exchange Act of 1934, In the Matter
of Antares Resources Corp., et al., Administrative Proceeding File No.
3-12499, Exchange Act Release No. 54877 (Dec. 6, 2006). (Rel. 34-
55075; File No. 3-12499)
SEC ORDERS HEARINGS ON REGISTRATION REVOCATION AGAINST FIVE COMPANIES
FOR FAILURE TO MAKE REQUIRED PERIODIC FILINGS
On January 10, the Commission instituted public administrative
proceedings to determine whether to revoke or suspend for a period not
exceeding twelve months the registration of each class of the
securities of five companies for failure to make required periodic
filings with the Commission:
* Providence Capital III, Inc.
* Providence Capital IV, Inc.
* Providence Capital VI, Inc.
* Providence Capital VII, Inc.
* Providence Capital X, Inc.
In this Order, the Division of Enforcement (Division) alleges that the
five issuers are delinquent in their required periodic filings with
the Commission.
In this proceeding, instituted pursuant to Exchange Act Section 12(j),
a hearing will be scheduled before an Administrative Law Judge. At the
hearing, the judge will hear evidence from the Division and the
respondents to determine whether the allegations of the Division
contained in the Order, which the Division alleges constitute failures
to comply with Exchange Act Section 13(a) and Rules 13a-1 and 13a-13
thereunder, are true. The judge in the proceeding will then determine
whether the registrations pursuant to Exchange Act Section 12 of the
securities of these respondents should be revoked, or in the
alternative, suspended for a period not exceeding twelve months. The
Commission ordered that the Administrative Law Judge in this
proceeding issue an initial decision not later than 120 days from the
date of service of the order instituting proceedings. (Rel. 34-55076;
File No. 3-12530)
STUART NUSSBAUM, 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,
Stuart A. Nussbaum, CPA, has applied for and been granted
reinstatement of his privilege to appear and practice before the
Commission as an accountant. Mr. Nussbaum, who was denied the
privilege of appearing or practicing before the Commission on Jan. 15,
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. Nussbaum's reinstatement is effective immediately.
(Rel. 34-55077; AAE Rel. 2538; File No. 3-11374)
SEC CHARGES FORMER CEO, CFO AND CHAIRMAN OF ASPEN TECHNOLOGY, INC.
WITH ACCOUNTING FRAUD
The Commission today filed a civil injunctive action against three
former officers of Aspen Technology, Inc., a Cambridge, Massachusetts
software company. In the suit, filed in United States District Court
for the District of Massachusetts, the Commission alleged that former
CEO David L. McQuillin of Sudbury, Massachusetts, former CFO Lisa W.
Zappala of Needham, Massachusetts, and Lawrence B. Evans of Cambridge,
Massachusetts, Aspen's founder and former Chairman of the Board of
Directors, engaged in a fraudulent revenue recognition scheme, causing
Aspen to report inflated revenue on at least six software transactions
during fiscal years 1999 through 2002.
According to the Commission's complaint, the three defendants engaged
in a scheme to inflate revenue reported in Aspen's publicly-filed
financial statements and in press releases. The Complaint alleges that
the three defendants caused Aspen to recognize revenue during the
relevant period despite knowing that Aspen was prohibited from doing
so under Generally Accepted Accounting Principles (also known as
"GAAP") because contracts were not signed within the appropriate
quarter and/or the earnings process was incomplete due to contingency
arrangements which changed the terms of the customers' payment
commitments under the contracts. On Nov. 24, 2004, Aspen announced
that it would file a restatement of its financial statements for the
periods involved and that its board of directors had requested and
obtained McQuillin's resignation. Thereafter, on March 15, 2005, Aspen
filed with the Commission a restated Form 10-K for its fiscal years
ended June 30, 2000 through June 30, 2004. The complaint alleges that,
as a result of the fraudulent scheme, Aspen overstated license revenue
for its fiscal year ended June 30, 2000, by 5.5% and for the fiscal
year ended June 30, 2001, by 9.3%. The complaint further alleges that,
as a result of prematurely recognized revenue from those earlier
periods, license revenue for the fiscal years ended June 30, 2002,
2003, and 2004 was understated by 1.8%, 13.9%, and 4.0% respectively.
The complaint alleges that the defendants violated Section 17(a) of
the Securities Act of 1933 (Securities Act) and Section 10(b) of the
Securities Exchange Act of 1934 (Exchange Act) and Rule 10b-5
thereunder. The complaint also alleges that the defendants violated
Exchange Act Section 13(b)(5) and Exchange Act Rules 13b2-1 and 13b2-
2. The complaint further alleges that the defendants aided and abetted
Aspen's violations of Section 10(b) of the Exchange Act and Rule 10b-5
thereunder. The complaint also alleges that the defendants aided and
abetted Aspen's violations of Sections 13(a), 13(b)(2)(A) and
13(b)(2)(B) of the Exchange Act and Exchange Act Rules 12b-20, 13a-1,
13a-11 and 13a-13. In its Complaint, the Commission seeks injunctive
relief, disgorgement, civil penalties and orders barring the
defendants from serving as officers or directors of any public
company.
In addition, today the United States Attorney's Office for the
Southern District of New York filed related criminal charges against
David McQuillin.
The Commission acknowledges the assistance and cooperation in this
investigation of the U.S. Attorney's Office for the Southern District
of New York and the Federal Bureau of Investigation. The Commission's
investigation is ongoing. [SEC v. Lawrence B. Evans, David L.
McQuillin, and Lisa W. Zappala, Civil Action No. 07-CV-10027-JLT (D.
Mass)] (LR-19960; AAE Rel. 2532)
SEC SETTLES OPTIONS BACKDATING CASE AGAINST WILLIAM SORIN, FORMER
GENERAL COUNSEL OF COMVERSE TECHNOLOGY, INC.; RELIEF INCLUDES OFFICER-
AND-DIRECTOR BAR AND OVER $3 MILLION IN CIVIL PENALTIES, DISGORGEMENT,
AND PREJUDGMENT INTEREST
The Commission today settled civil charges against William F. Sorin
(Sorin), the former General Counsel of Comverse Technology, Inc., and
a defendant in the Commission's August 2006 enforcement action against
three former Comverse executives arising from an alleged scheme to
backdate stock option grants.
The Commission charged Sorin and two other former Comverse executives
on Aug. 9, 2006, with, among other things, engaging over many years in
a fraudulent scheme to grant undisclosed in-the-money options to
themselves and to others by backdating stock option grants to coincide
with historically low closing prices of Comverse common stock. Among
other things, the Commission's complaint alleges that Sorin created
company records that falsely indicated that Comverse's compensation
committee had approved a grant of stock options on a date when, in
reality, no such corporate action took place. The complaint also
alleges that Sorin created false company records that facilitated a
similar backdating scheme at Ulticom, Inc., another public company
that is a majority-owned subsidiary of Comverse.
Without admitting or denying the allegations of the Commission's
complaint, Sorin consented to the entry of a final judgment
permanently enjoining him from violating and/or aiding and abetting
violations of the antifraud, reporting, record-keeping, internal
controls, false statements to auditors, and securities ownership-
reporting provisions of the federal securities laws. Specifically, the
proposed final judgment would permanently enjoin Sorin from violating
Section 17(a) of the Securities Act of 1933, Sections 10(b), 13(b)(5),
14(a), and 16(a) of the Securities Exchange Act of 1934 (Exchange Act)
and Rules 10b-5, 13b2-1, 13b2-2, 14a-9, and 16a-3 thereunder, and from
aiding and abetting violations of Sections 13(a), 13(b)(2)(A), and
13(b)(2)(B) of the Exchange Act and Rules 12b-20, 13a-1, and 13a-13
thereunder.
Sorin consented to the entry of an order permanently prohibiting him
from acting as an officer or director of any issuer that has a class
of securities registered pursuant to Section 12 of the Exchange Act or
that is required to file reports pursuant to Section 15(d) of the
Exchange Act. Pursuant to the order, Sorin is required to pay
$1,670,915.03 in disgorgement, of which $1,007,201.58 represents the
"in-the-money" benefit from exercises of backdated option grants. In
addition, Sorin will pay $817,509.07 in prejudgment interest thereon,
and a $600,000 civil penalty, for a total of $3,088,424.10. The
settlement is subject to the approval of the United States District
Court for the Eastern District of New York.
As part of the settlement, and following the entry of the proposed
final judgment, Sorin, without admitting or denying the Commission's
findings, consented to the entry of an administrative order, pursuant
to Rule 102(e)(3) of the Commission's Rules of Practice, suspending
him from appearing or practicing before the Commission as an attorney.
In a separate matter filed in the United States District Court for the
Eastern District of New York on Nov. 2, 2006, Sorin pleaded guilty to
one criminal count of conspiracy to commit securities fraud, mail
fraud, and wire fraud. The plea was the result of an agreement between
Sorin and the United States Attorney's Office for the Eastern District
of New York.
The Commission's investigation in this matter is continuing. [SEC v.
Jacob (Kobi) Alexander, David Kreinberg, and William F. Sorin, United
States District Court for the Eastern District of New York, Civil
Action No. CV-063844 (GJ) (E.D.N.Y. (LR-19664; AAE Rel. 2537; Press
Rel. 2007-4)
ADDITIONS AND CORRECTIONS
A summary in yesterday's Digest entitled LAWRENCE LASSER, FORMER HEAD
OF PUTNAM, SETTLES SEC CHARGES should have included Release No. IA-
2578 and File No. 3-12527.
INVESTMENT COMPANY ACT RELEASES
THE MAINSTAY FUNDS, ET AL.
An order has been issued on an application filed by The MainStay
Funds, et al. for an exemption from Section 15(a) of the Investment
Company Act and Rule 18f-2 under the Act. The order permits the
applicants to enter into and materially amend subadvisory agreements
without shareholder approval and grants relief from certain disclosure
requirements. (Rel. IC-27656 - January 8)
MEMBERS MUTUAL FUNDS, ET AL.
An order has been issued on an application filed by Members Mutual
Funds, et al. 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 permits 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-27657 - January 9)
SELF-REGULATORY ORGANIZATIONS
IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES
A proposed rule change filed by the American Stock Exchange relating
to options fee changes (SR-Amex-2007-02) has become effective pursuant
to Section 19(b)(3)(A) of the Securities Exchange Act of 1934.
Publication is expected in the Federal Register during the week of
January 8. (Rel. 34-55045)
The Depository Trust Company filed a proposed rule change (SR-DTC-
2006-17) under Section 19(b)(1) of the Exchange Act, which became
effective upon filing, to add a new service, the Security Holder
Report service, to DTC's Security Position Report service. Publication
is expected in the Federal Register during the week of January 8.
(Rel. 34-55058)
A proposed rule change filed by the International Securities Exchange
(SR-ISE-2006-72) relating to special order fees 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
January 8. (Rel. 34-55060)
PROPOSED RULE CHANGES
The American Stock Exchange filed a proposed rule change (SR-Amex-
2006-119) under Rule 19b-4 of the Exchange Act to revise the
definition of "Complex Trade," as that definition applies to trades
through the Intermarket Linkage. Publication is expected in the
Federal Register during the week of January 8. (Rel. 34-55048)
The Boston Stock Exchange filed a proposed rule change (SR-BSE-2006-
03) and Amendment No. 1 thereto, relating to the treatment of limit
orders that are submitted to the Boston Options Exchange during a
Price Improvement Period. Publication is expected in the Federal
Register during the week of January 8. (Rel. 34-55050)
NYSE Arca has filed a proposed rule change (SR-NYSEArca-2007-01) under
Rule 19b-4 of the Securities Exchange Act of 1934 to revise the
definition of "Complex Trade" in NYSE Arca Rule 6.92(a)(4).
Publication is expected in the Federal Register during the week of
January 8. (Rel. 34-55051)
ACCELERATED APPROVAL OF PROPOSED RULE CHANGE
The Commission granted accelerated approval to a proposed rule change
(SR-NYSEArca-2006-38) submitted by NYSE Arca to trade iShares S&P
Global Index Funds and the iShares MSCI EAFE Index Fund pursuant to
unlisted trading privileges. Publication is expected in the Federal
Register during the week of January 8. (Rel. 34-55053)
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:
<publicinfo@sec.gov>. In most cases, this information is also
available on the Commission's website: <www.sec.gov>.
S-8 WCA WASTE CORP, ONE RIVERWAY, SUITE 1400, HOUSTON, TX, 77056,
7132922400 - 750,000 ($6,090,000.00) Equity, (File 333-139809 - Jan. 5)
(BR. 06C)
S-8 AFFYMAX INC, 4001 MIRANDA AVE, PALO ALTO, CA, 94304,
0 ($75,702,792.25) Equity, (File 333-139810 - Jan. 5) (BR. 01A)
S-1 INNERWORKINGS INC, 600 WEST CHICAGO, SUITE 750, CHICAGO, IL, 60610,
0 ($147,016,000.00) Equity, (File 333-139811 - Jan. 5) (BR. 05B)
S-3 LIPID SCIENCES INC/, 7068 KOLL CENTER PARKWAY, SUITE 401, PLEASANTON,
CA, 94566, 925-249-4000 - 0 ($7,020,990.00) Equity, (File 333-139812 -
Jan. 5) (BR. 01B)
S-8 VERTRUE INC, 20 GLOVER AVENUE, NORWALK, CT, 06850, 2033247635 -
1,150,000 ($43,491,916.00) Equity, (File 333-139813 - Jan. 5) (BR. 08B)
S-8 FLEXIBLE SOLUTIONS INTERNATIONAL INC, 2614 QUEENSWOOD DR,
VICTORIA B C V8N 1X5, A1, 2504779969 - 652,000 ($2,214,310.00) Equity,
(File 333-139815 - Jan. 5) (BR. 06C)
S-8 KINTERA INC, 0 ($2,257,000.00) Equity, (File 333-139816 - Jan. 5)
(BR. 03C)
S-3 GS MORTGAGE SECURITIES CORP, 85 BROAD STREET, NEW YORK, NY, 10004,
0 ($35,000,000,000.00) Mortgage Backed Securities, (File 333-139817 -
Jan. 5) (BR. 05D)
S-8 NORTHWEST NATURAL GAS CO, 220 NW SECOND AVE, PORTLAND, OR, 97209,
5032264211 - 0 ($21,067,500.00) Equity, (File 333-139819 - Jan. 5)
(BR. 02B)
S-1 MP Environmental Funding LLC, 2215-B RENAISSANCE DRIVE, SUITE #5,
LAS VEGAS, NV, 89119, 702-740-4244 -
0 ($1,000,000.00) Non-Convertible Debt, (File 333-139820 - Jan. 5)
(BR. )
S-8 MANTECH INTERNATIONAL CORP, 12015 LEE JACKSON MEMORIAL HIGHWAY,
FAIRFAX, VA, 22033-3300, 703-218-6000 - 0 ($22,830,321.00) Equity,
(File 333-139821 - Jan. 5) (BR. 08C)
S-3ASR BioMed Realty Trust Inc, 17140 BERNARDO CENTER DRIVE, SUITE 222,
SAN DIEGO, CA, 92128, 858-485-9840 - 0 ($158,883,722.00) Equity,
(File 333-139827 - Jan. 5) (BR. 08C)
S-3 IDERA PHARMACEUTICALS, INC., 345 VASSAR STREET, CAMBRIDGE, MA, 02139,
6176795500 - 1,818,182 ($9,600,000.96) Equity, (File 333-139830 -
Jan. 5) (BR. 01A)
S-1 Aviza Technology, Inc., 440 KINGS VILLAGE ROAD, SCOTTS VALLEY, CA,
95066, (831) 438-2100 - 0 ($30,000,000.00) Equity, (File 333-139831 -
Jan. 5) (BR. 10A)
SB-2 PROVIDENCE RESOURCES INC, 2610-1066 WEST HASTINGS STREET, VANCOUVER,
A1, V6E 3X2, 6046021717 - 19,193,070 ($13,819,010.40) Equity,
(File 333-139832 - Jan. 5) (BR. 04A)
S-3ASR Spansion Inc., 915 DEGUIGNE DRIVE, P.O. BOX 3453, SUNNYVALE, CA, 94088,
(408) 962-2500 - 11,749,748 ($171,193,828.36) Equity,
(File 333-139833 - Jan. 5) (BR. 10C)
S-3 Hiland Partners, LP, 205 WEST MAPLE, SUITE 1100, ENID, OK, 73701,
580-242-6040 - 0 ($500,000,000.00) Other, (File 333-139834 - Jan. 5)
(BR. 04A)
S-8 NETWORK APPLIANCE INC, 495 EAST JAVA DR, SUNNYVALE, CA, 94089,
4088226000 - 0 ($17,463,186.18) Equity, (File 333-139835 - Jan. 5)
(BR. 03A)
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:
<publicinfo@sec.gov>. In most cases, this information is also
available on the Commission's website: <www.sec.gov>.
STATE 8K ITEM NO.
NAME OF ISSUER CODE DATE COMMENT
-------------------------------------------------------------------------------------------------------
24/7 REAL MEDIA INC DE 8.01 01/03/07
ACCESS WORLDWIDE COMMUNICATIONS INC DE 1.01,5.02,9.01 01/01/07
ACTEL CORP CA 3.01,5.02,9.01 01/05/07
ACTIVIDENTITY CORP DE 5.02 12/28/06
ACUITY BRANDS INC DE 2.02,9.01 01/04/07
ADELPHIA COMMUNICATIONS CORP DE 5.02 12/31/06
ADVO INC DE 8.01,9.01 01/05/07
AEP GENERATING CO /OH/ OH 1.01 01/02/07
AEROPOSTALE INC 7.01,9.01 01/04/07
AES CORP DE 1.01,9.01 01/04/07
AETRIUM INC MN 2.01,2.05,5.02,9.01 12/28/06
AFFILIATED COMPUTER SERVICES INC DE 5.02 12/28/06
AGILYSYS INC OH 1.01,9.01 01/02/07
ALASKA AIR GROUP INC DE 7.01 01/05/07
ALLIANCEBERNSTEIN HOLDING L.P. DE 5.02 12/31/06
ALLIANCEBERNSTEIN L.P. DE 5.02 12/31/06
ALLIED WORLD ASSURANCE CO HOLDINGS LT 5.02,9.01 12/29/06
Alternative Construction Company, Inc FL 5.02,9.01 01/02/07
AMEDIA NETWORKS, INC. DE 1.01,2.03 12/28/06
AMERICAN EAGLE OUTFITTERS INC DE 7.01,9.01 01/03/07
AMERICAN FINANCIAL REALTY TRUST 2.01 12/29/06
AMERICAN LOCKER GROUP INC DE 5.02 01/02/07
AMERICAN MEDICAL SYSTEMS HOLDINGS INC DE 2.02,9.01 01/05/07
AMERICAN RIVER BANKSHARES CA 5.02,9.01 01/04/07
AMERICAN STATES WATER CO CA 7.01,9.01 01/01/07
AMERICANWEST BANCORPORATION WA 5.02,9.01 01/05/07
AMERICANWEST BANCORPORATION WA 5.02,9.01 01/05/07 AMEND
AMERIGROUP CORP 1.01 12/12/06
ANADIGICS INC DE 5.02,9.01 01/01/07
ANHEUSER-BUSCH COMPANIES, INC. DE 2.02,9.01 01/05/07
APEX CAPITAL GROUP INC NV 5.02,8.01 12/31/06
APPLIED MATERIALS INC /DE DC 7.01 12/29/06
AQUACELL TECHNOLOGIES INC DE 5.02,9.01 01/05/07
ARCADIA RESOURCES, INC NV 3.02,9.01 12/28/06 AMEND
ARCHSTONE SMITH OPERATING TRUST 5.02,9.01 12/04/06
ARCHSTONE SMITH TRUST MD 5.02,9.01 12/04/06
ARROW FINANCIAL CORP NY 5.02 01/01/07
ARROWHEAD RESEARCH CORP DE 5.02 01/01/07
ASPEN TECHNOLOGY INC /DE/ DE 5.02,9.01 12/29/06
ASSET ACCEPTANCE CAPITAL CORP 5.02 12/29/06
ASSURANCEAMERICA CORP NV 8.01,9.01 01/03/07
AtriCure, Inc. DE 1.01,5.02,9.01 01/01/07
ATWOOD OCEANICS INC TX 7.01,9.01 01/05/07
AUTONATION INC /FL DE 5.02,9.01 01/03/07
AVIGEN INC \DE DE 5.02 01/03/07
AZZ INC TX 2.02,8.01,9.01 01/05/07
BABYUNIVERSE, INC. FL 1.01,2.03,8.01,9.01 12/29/06
BALDOR ELECTRIC CO MO 5.02 12/30/06
BAUSCH & LOMB INC NY 5.02,9.01 01/05/07
BEACON POWER CORP DE 8.01 01/05/07
Behringer Harvard Opportunity REIT I, MD 1.01,9.01 12/29/06
BEHRINGER HARVARD REIT I INC MD 1.01,9.01 12/29/06
BENACQUISTA GALLERIES INC NV 3.03 01/02/07
BERLINER COMMUNICATIONS INC DE 1.01,2.03,3.02,3.03,5.02,9.01 12/29/06
BERRY PETROLEUM CO DE 5.02 12/31/06
BEST BUY CO INC MN 7.01,9.01 01/05/07
BIO KEY INTERNATIONAL INC MN 1.01 12/29/06
BIOACCELERATE HOLDINGS INC NV 1.01,5.01,5.02,8.01,9.01 12/30/06
BioMed Realty Trust Inc MD 1.01,3.02,5.02,9.01 12/28/06
BLACK ROCK FUTURES INVESTMENTS LP DE 5.01 12/31/06
BLACK ROCK GLOBAL HORIZONS LP DE 5.01 12/31/06
BLACK ROCK PRINCIPAL PROTECTION LP DE 5.01 12/31/06
BLACK ROCK PRINCIPAL PROTECTION LP DE 5.01 12/31/06
BLAST ENERGY SERVICES, INC. CA 2.04,8.01 01/05/07
BNS HOLDING, INC. 1.01,9.01 01/02/07
BODISEN BIOTECH, INC DE 3.01,9.01 01/04/07
BODISEN BIOTECH, INC DE 8.01,9.01 01/05/07
BOSS HOLDINGS INC DE 5.02 12/29/06
BOSTON EDISON CO MA 2.01,8.01,9.01 01/05/07
BRADLEY PHARMACEUTICALS INC DE 8.01,9.01 12/29/06
BUILD A BEAR WORKSHOP INC DE 1.01,5.02,7.01,9.01 01/05/07
BUILDING MATERIALS CORP OF AMERICA DE 8.01,9.01 01/04/07
C2 Global Technologies Inc FL 8.01,9.01 12/30/06
CapitalSouth Bancorp DE 5.02,9.01 01/02/07
CARREKER CORP DE 5.02,8.01 01/04/07
CARRIZO OIL & GAS INC TX 2.03 01/03/07
CASH SYSTEMS INC DE 5.02,7.01,9.01 12/29/06
Cellu Tissue Holdings, Inc. DE 2.02,9.01 01/04/07
CHARYS HOLDING CO INC 1.01,9.01 12/14/06 AMEND
CHEESECAKE FACTORY INCORPORATED DE 5.02,9.01 01/04/07
Chemtura CORP DE 1.01,5.02,9.01 12/28/06
CHESAPEAKE UTILITIES CORP DE 5.02,9.01 12/29/06
China Health Holding, Inc. NV 1.01,9.01 01/01/07
China VoIP & Digital Telecom Inc. NV 8.01,9.01 01/04/07
CIRCOR INTERNATIONAL INC DE 5.02 01/03/07
CIRCUIT CITY STORES INC VA 2.02,9.01 12/31/06
CLAYTON HOLDINGS INC 1.01,9.01 01/03/07
CLEARANT INC 1.02 01/05/07
CMS ENERGY CORP MI 7.01,8.01,9.01 12/21/06
CNB FINANCIAL CORP/PA PA 5.02 01/04/07
COBALT CMBS Commercial Mortgage Trust DE 9.01 12/21/06
COBALT CMBS Commercial Mortgage Trust DE 8.01,9.01 12/06/06
Cold Spring Capital Inc. DE 8.01,9.01 01/05/07
Cole Credit Property Trust II Inc MD 8.01 01/05/07
COLONY BANKCORP INC GA 5.02 01/01/07
Columbia Equity Trust, Inc. MD 8.01,9.01 01/05/07
COMM 2006-C8 Mortgage Trust DE 8.01,9.01 12/21/06
COMMONWEALTH BIOTECHNOLOGIES INC VA 1.01,1.02,9.01 01/01/07
COMMONWEALTH INCOME & GROWTH FUND I PA 8.01 12/31/06
COMMONWEALTH INCOME & GROWTH FUND II PA 8.01 12/31/06
COMPUTER SOFTWARE INNOVATIONS INC 1.01,2.01,2.03,3.02,3.03,9.01 12/29/06
COMVERSE TECHNOLOGY INC/NY/ NY 5.02 01/03/07
CONNECTICUT WATER SERVICE INC / CT CT 5.02,9.01 01/02/07
CONSOLIDATED EDISON INC NY 5.02,9.01 12/29/06
CONSOLIDATED GRAPHICS INC /TX/ TX 1.01,2.03,8.01,9.01 01/02/07
CONVERSION SERVICES INTERNATIONAL INC DE 1.01,3.02,9.01 12/29/06
COST U LESS INC WA 2.02,9.01 01/04/07
CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 8.01,9.01 12/13/06
Cross Atlantic Commodities, Inc. 1.01,2.03,3.02,9.01 12/29/06
CUISINE SOLUTIONS INC DE 5.02 12/29/06
CuraTech Industries, Inc. UT 5.02,7.01 01/04/07
CWABS Asset-Backed Certificates Trust DE 8.01,9.01 12/29/06
CYBERONICS INC DE 1.01,5.02,9.01 12/24/06
CYPRESS SEMICONDUCTOR CORP /DE/ DE 1.01,9.01 12/21/06
Deutsche Alt-A Securities Mortgage Lo 6.02,9.01 01/01/07
Deutsche Alt-A Securities Mortgage Lo 6.02,9.01 01/01/07
Deutsche Alt-B Securities Mortgage Lo 6.02,9.01 01/01/07
Deutsche Alt-B Securities Mortgage Lo 6.02,9.01 01/01/07
DIGITAL LIGHTWAVE INC DE 3.02,9.01 01/04/07
DOLLAR TREE STORES INC VA 7.01,9.01 01/04/07
Dresser-Rand Group Inc. DE 7.01,9.01 01/05/07
DUQUESNE LIGHT HOLDINGS INC PA 5.02 01/03/07
DYNABAZAAR INC DE 1.01,9.01 01/05/07
EAGLE BANCORP INC MD 5.02 01/03/07
EARTHSHELL CORP DE 2.04,8.01 12/31/06
EDGE PETROLEUM CORP DE 2.03,8.01,9.01 12/28/06
EESTech, Inc. 5.02 07/07/06 AMEND
EESTech, Inc. 5.02 05/23/06 AMEND
EESTech, Inc. 5.02 08/08/06 AMEND
ELECSYS CORP KS 5.02 01/02/07
EMC CORP MA 2.05 12/29/06
Emerge Capital Corp. DE 5.03,9.01 12/28/06
ENDO PHARMACEUTICALS HOLDINGS INC DE 5.02,9.01 12/31/06
ENDWAVE CORP DE 2.02,9.01 01/04/07
ENVIRONMENTAL POWER CORP DE 5.02 12/29/06
EOG RESOURCES INC DE 7.01 01/05/07
EQUITY INNS INC TN 1.01,5.02,9.01 12/31/06
EUROWEB INTERNATIONAL CORP DE 1.01,2.01,9.01 12/31/06
Ever-Glory International Group, Inc. FL 2.01,3.02 12/30/06
EXACTECH INC FL 2.02,7.01,9.01 01/05/06
EXELIXIS INC DE 5.02 01/03/07
FAIRCHILD CORP DE 4.02 01/02/07
FAIRCHILD SEMICONDUCTOR INTERNATIONAL DE 1.01,7.01 12/29/06
FARO TECHNOLOGIES INC FL 5.02 12/29/06
Federal Home Loan Bank of Atlanta X1 2.03 01/02/07
FEDERAL TRUST CORP FL 5.02,9.01 01/03/07
FEDERAL TRUST CORP FL 5.02,9.01 01/04/07
FelCor Lodging Trust Inc MD 5.02,9.01 01/01/07
FERRO CORP OH 1.01,9.01 01/02/07
FIRST AMERICAN CORP CA 8.01,9.01 01/02/07
FIRST BANCORP /PR/ PR 8.01,9.01 01/03/07
FIRST NIAGARA FINANCIAL GROUP INC DE 8.01,9.01 01/03/07
FIRST OF LONG ISLAND CORP NY 5.02 12/31/06
FLEETWOOD ENTERPRISES INC/DE/ DE 8.01,9.01 01/05/07
FLEXIBLE SOLUTIONS INTERNATIONAL INC NV 8.01 01/03/07
FLEXIBLE SOLUTIONS INTERNATIONAL INC NV 8.01,9.01 01/04/07
FORMFACTOR INC DE 5.02,9.01 01/04/07
FOSSIL INC DE 5.02,9.01 12/29/06
Fresh Harvest Products, Inc. 1.02,9.01 12/26/06
FRONTIER FINANCIAL CORP /WA/ WA 5.02,9.01 01/03/07
G REIT INC MD 2.01,9.01 12/29/06
GARMIN LTD 8.01,9.01 01/05/07
GCI INC AK 1.01,9.01 01/04/07
GENELINK INC 1.01,3.02 12/22/06
GENERAL COMMUNICATION INC AK 1.01,9.01 01/04/07
GENERAL MILLS INC DE 4.02 01/04/07
GEOKINETICS INC DE 8.01,9.01 01/05/07
GERMAN AMERICAN BANCORP, INC. IN 1.01,2.03,9.01 12/29/06
GERON CORP DE 5.02 01/03/07
GETTY IMAGES INC DE 7.01,9.01 01/04/07
Global Employment Holdings, Inc. 1.01,5.02,9.01 12/29/06
GLOBAL MED TECHNOLOGIES INC CO 8.01,9.01 01/04/07
GLOBAL PAYMENTS INC GA 2.02,9.01 01/05/07
GOLD RESOURCE CORP CO 1.01,3.02,9.01 12/07/06 AMEND
GOODRICH PETROLEUM CORP DE 5.02 12/29/06
GOODYEAR TIRE & RUBBER CO /OH/ OH 2.05 12/29/06
GOODYEAR TIRE & RUBBER CO /OH/ OH 2.05 06/16/06 AMEND
GRUBB & ELLIS CO DE 1.01,9.01 12/29/06
GVI SECURITY SOLUTIONS INC DE 4.01,9.01 12/28/06
HALIFAX CORP VA 8.01 01/05/07
HAMPSHIRE GROUP LTD DE 1.01,9.01 01/04/07
HARLAND JOHN H CO GA 8.01,9.01 01/05/07
HARLEYSVILLE SAVINGS FINANCIAL CORP 5.02,9.01 12/21/06
HARMAN INTERNATIONAL INDUSTRIES INC / DE 5.02 12/31/06
HAROLDS STORES INC OK 1.01,2.03,3.02,9.01 01/04/07
HARRELL HOSPITALITY GROUP INC DE 3.02 12/31/06
HARSCO CORP DE 1.01,9.01 01/05/07
HARTCOURT COMPANIES INC UT 1.01,9.01 01/05/07
HARTFORD LIFE INSURANCE CO CT 9.01 01/05/07
HEALTH CARE PROPERTY INVESTORS INC MD 8.01,9.01 01/05/07
HEARUSA INC DE 1.01,2.03,3.02,9.01 12/30/06
HEMACARE CORP /CA/ CA 1.01,9.01 12/29/06
HERCULES OFFSHORE, INC. DE 5.02 01/03/07
HINES REAL ESTATE INVESTMENT TRUST IN 2.01,7.01,9.01 01/03/07
HINES REAL ESTATE INVESTMENT TRUST IN 9.01 12/20/06 AMEND
HOKU SCIENTIFIC INC DE 3.01 01/02/07
HOME DIRECTOR INC DE 1.01,2.01,3.02,9.01 12/28/06
HORIZON OFFSHORE INC DE 1.01,9.01 12/29/06
Horne International, Inc. DE 5.02 01/05/07
HOSPITALITY PROPERTIES TRUST MD 8.01 01/05/07
HUDSON TECHNOLOGIES INC /NY NY 5.02 12/29/06
HUNGARIAN TELEPHONE & CABLE CORP DE 5.02,9.01 01/04/07
Huntsman CORP DE 2.01,9.01 12/29/06
I2 TELECOM INTERNATIONAL INC WA 1.01 01/05/07
IDEXX LABORATORIES INC /DE DE 5.02,9.01 01/01/07
INDUS INTERNATIONAL INC DE 8.01,9.01 01/05/07
INDYMAC ABS INC DE 8.01,9.01 12/21/06
InfoSearch Media, Inc. DE 5.02 01/02/07
INFRASOURCE SERVICES INC DE 5.02,9.01 12/29/06
INLAND RETAIL REAL ESTATE TRUST INC MD 8.01,9.01 01/05/07
Innovive Pharmaceuticals, Inc. DE 8.01,9.01 01/04/07
INTEGRATED ALARM SERVICES GROUP INC DE 5.02,9.01 01/05/07
INTERCONTINENTALEXCHANGE INC 7.01,9.01 01/04/07
International Fight League, Inc. DE 1.01,3.02,9.01 12/28/06
INTERNATIONAL LOTTERY & TOTALIZATOR S CA 5.02 01/05/07
INTERNATIONAL PAPER CO /NEW/ NY 5.02,8.01,9.01 01/05/07
INTERSECTIONS INC DE 5.02,8.01,9.01 01/03/07
ION MEDIA NETWORKS INC. DE 7.01 12/29/06
IPORUSSIA INC DE 5.02 01/02/07
Israel Technology Acquisition Corp. DE 1.01,9.01 12/30/06 AMEND
ITEC ENVIRONMENTAL GROUP INC DE 5.02,9.01 07/27/06 AMEND
iWorld Projects & Systems, Inc. NV 8.01 01/05/07
J C PENNEY CO INC DE 5.02 12/28/06
J.P. Morgan Chase Commercial Mortgage DE 8.01,9.01 12/21/06
JACUZZI BRANDS INC DE 8.01,9.01 01/05/07
K-SEA TRANSPORTATION PARTNERS LP 1.01,9.01 12/28/06
KBS Real Estate Investment Trust, Inc MD 2.01,9.01 12/22/06 AMEND
KBS Real Estate Investment Trust, Inc MD 2.01,9.01 12/05/06 AMEND
KBS Real Estate Investment Trust, Inc MD 2.01,9.01 11/21/06 AMEND
KEY TRONIC CORP WA 1.01,9.01 01/04/07
KING PHARMACEUTICALS INC TN 1.01,9.01 12/29/06
KITTY HAWK INC DE 2.02,9.01 01/04/07
KLA TENCOR CORP DE 5.02,9.01 12/28/06
KNBT BANCORP INC PA 5.02,9.01 12/28/06
KSW INC NY 5.02 01/03/07
LABOR READY INC WA 5.02 12/31/06
LACLEDE GROUP INC MO 5.02,9.01 01/03/07
LEARNING TREE INTERNATIONAL INC DE 2.02,9.01 01/04/07
LECG CORP DE 5.02,9.01 10/19/06
LENNAR CORP /NEW/ DE 1.01,9.01 12/28/06
LENNAR CORP /NEW/ DE 2.02,9.01 01/02/07
LEXICON GENETICS INC/TX DE 2.02,3.02 12/31/06
LEXINGTON RESOURCES INC NV 5.02,9.01 01/03/07
LIBERTY MEDIA CORP 5.02,9.01 01/01/07
LIFEPOINT HOSPITALS, INC. 7.01,9.01 01/05/07
LIGAND PHARMACEUTICALS INC DE 1.01,9.01 01/05/07
LQ CORP INC DE 1.01,9.01 01/05/07
M WAVE INC DE 8.01,9.01 01/04/07
MAC-GRAY CORP DE 5.02 01/01/07
Macquarie Infrastructure CO LLC DE 1.01,1.02,2.01,9.01 12/29/06
Macquarie Infrastructure CO Trust DE 1.01,1.02,2.01,9.01 12/29/06
MAGMA DESIGN AUTOMATION INC DE 1.01 12/28/06
MAGNACHIP SEMICONDUCTOR LLC 1.01,5.02,9.01 12/29/06
Magyar Bancorp, Inc. DE 5.02,9.01 01/01/07
Malibu Minerals Inc. NV 1.01,3.02,9.01 12/29/06
MARTEN TRANSPORT LTD DE 1.01,9.01 01/01/07
MB FINANCIAL INC /MD MD 8.01,9.01 01/04/07
MB FINANCIAL INC /MD MD 5.02,9.01 12/31/06
MCF CORP DE 1.01 01/05/07
MCMORAN EXPLORATION CO /DE/ DE 8.01,9.01 01/04/07
MEDICAL STAFFING SOLUTIONS INC NV 1.03 12/27/06
MEDIFAST INC DE 5.02,9.01 01/04/07
MEDISTEM LABORATORIES, INC. 1.01,9.01 01/02/07
MEGADATA CORP NY 1.01,9.01 01/05/07
Mercantile Bancorp, Inc. DE 5.02,9.01 01/04/07
MERRILL LYNCH & CO INC DE 7.01 01/05/07
Merrill Lynch Mortgage Investors Trus DE 1.01,1.02,6.02,9.01 01/01/07
MICREL INC CA 8.01 01/04/07
MICRO IMAGING TECHNOLOGY, INC. CA 4.01,9.01 01/02/07
MICROTUNE INC DE 8.01,9.01 01/03/07
MIDDLESEX WATER CO NJ 8.01 01/05/06
MILLS CORP DE 1.01,2.06,5.02,9.01 12/28/06
MOBILITY ELECTRONICS INC DE 5.02,9.01 01/02/07
MONONGAHELA POWER CO /OH/ OH 1.01 12/31/06
MORGAN STANLEY DEAN WITTER CAPITAL I DE 8.01,9.01 12/14/06
Morningstar, Inc. IL 7.01 01/05/07
MOTHERS WORK INC DE 2.02,9.01 01/04/07
MOTOROLA INC DE 2.02,9.01 01/04/07
MPHASE TECHNOLOGIES INC NJ 8.01 01/05/07
MS STRUCTURED SATURNS SERIES 2001-6 DE 8.01,9.01 01/02/07
MS STRUCTURED SATURNS SERIES 2002-1 DE 8.01,9.01 01/02/07
MS STRUCTURED SATURNS SERIES 2003-3 DE 8.01,9.01 01/02/07
MS STRUCTURED SATURNS SERIES 2005-2 DE 8.01,9.01 01/02/07
MSB FINANCIAL CORP. X1 8.01,9.01 01/04/07
MTC TECHNOLOGIES INC DE 5.02,9.01 09/26/06
MULTI FINELINE ELECTRONIX INC 8.01,9.01 01/05/07
MUNICIPAL MORTGAGE & EQUITY LLC DE 2.01,9.01 12/29/06
MVC CAPITAL, INC. DE 8.01 01/04/07
NATIONAL HEALTH INVESTORS INC MD 5.02 01/04/07
NAVISTAR INTERNATIONAL CORP DE 7.01,9.01 01/05/07
NAVISTAR INTERNATIONAL CORP DE 1.01,9.01 01/03/07 AMEND
NCT GROUP INC DE 2.05 12/21/06
NEOGEN CORP MI 2.02,9.01 01/04/07
NEOGEN CORP MI 8.01 01/05/07
NEOPROBE CORP DE 1.01,9.01 01/01/07
NETSCOUT SYSTEMS INC DE 1.01,1.02,5.02,9.01 01/02/07
NETWORK EQUIPMENT TECHNOLOGIES INC DE 2.02,9.01 01/05/07
NEW FRONTIER ENERGY INC CO 3.02 12/29/06 AMEND
NEW YORK TIMES CO NY 1.01,9.01 01/03/07
NMS COMMUNICATIONS CORP DE 1.01,2.05 12/28/06
NNN Apartment REIT, Inc. MD 9.01 12/28/06 AMEND
Nomura Asset Acceptance Corporation, DE 1.01,6.02 01/02/07
Nomura Home Equity Loan, Inc., Home E DE 1.01,6.02 01/02/07
NORTH AMERICAN GAMING & ENTERTAINMENT DE 1.02 01/05/07 AMEND
NORTH PITTSBURGH SYSTEMS INC PA 1.01,9.01 01/01/07
NORTHWEST AIRLINES CORP DE 2.02,9.01 01/03/07
NORTHWEST BANCORP INC PA 8.01,9.01 01/05/07
NU SKIN ENTERPRISES INC DE 1.02 12/29/06
NUMEREX CORP /PA/ PA 1.01,2.03,3.02,9.01 12/29/06
ODYSSEY HEALTHCARE INC DE 1.02,5.02,9.01 01/01/07
OMTOOL LTD DE 1.01,2.01,5.02,9.01 12/29/06
ON ASSIGNMENT INC DE 1.01,5.02 01/01/07
OPEN SOLUTIONS INC DE 7.01 01/03/07 AMEND
OPENWAVE SYSTEMS INC DE 8.01 01/02/07
ORAMED PHARMACEUTICALS INC. NV 1.01,3.02,9.01 11/23/06 AMEND
PATH 1 NETWORK TECHNOLOGIES INC DE 2.04 01/04/07
Patient Portal Technologies, Inc. DE 2.01,7.01,8.01 12/28/06
PEDIATRIX MEDICAL GROUP INC FL 8.01,9.01 01/05/07
PEOPLES BANCORP INC/MD MD 1.01,2.01,9.01 01/05/07
PERRY ELLIS INTERNATIONAL INC FL 1.01 12/29/06
PETROLEUM DEVELOPMENT CORP NV 8.01,9.01 01/04/07
PHILADELPHIA CONSOLIDATED HOLDING COR PA 1.01 12/29/06
PINGCHUAN PHARMACEUTICAL INC NC 5.03,9.01 01/02/07
PINNACLE ENTERTAINMENT INC DE 8.01 01/05/07
PINNACLE ENTERTAINMENT INC DE 8.01,9.01 01/04/07
PINNACLE ENTERTAINMENT INC DE 2.02 01/05/07
PLEXUS CORP WI 5.02,8.01 01/05/07
POPE & TALBOT INC /DE/ DE 1.01,9.01 12/31/06
POWER ONE INC DE 2.01,9.01 10/23/06 AMEND
PRB Energy, Inc. NV 1.01,2.01,2.03,3.02,8.01,9.01 12/28/06
PRESSTEK INC /DE/ DE 1.01 01/02/07
PRESSTEK INC /DE/ DE 2.05,9.01 12/28/06 AMEND
PRO TECH COMMUNICATIONS INC FL 2.05,5.02 12/21/06
PUBLIC STORAGE INC /CA CA 1.01,3.03,5.03,9.01 01/04/07
QLT INC/BC A1 8.01,9.01 01/03/07
QUIDEL CORP /DE/ DE 1.01,9.01 12/29/06
QUIDEL CORP /DE/ DE 1.01,3.03,9.01 12/29/06
RAMBUS INC DE 5.02 12/31/06
RAMP Series 2006-RZ5 Trust DE 8.01,9.01 01/05/07
RASER TECHNOLOGIES INC UT 5.02 01/05/07
REDHOOK ALE BREWERY INC WA 1.01,8.01,9.01 01/02/07
RELIANCE STEEL & ALUMINUM CO CA 8.01,9.01 12/28/06
RENASANT CORP MS 5.02,9.01 12/29/06
Restaurant Acquisition Partners, Inc. DE 8.01,9.01 12/20/06
RIVERSOURCE LIFE INSURANCE CO MN 1.01,5.03,8.01,9.01 12/31/06
RIVERSOURCE MVA ACCOUNT IN 1.01,8.01,9.01 12/31/06
ROBBINS & MYERS INC OH 2.02 01/04/07
Rockwood Holdings, Inc. DE 5.02 01/05/07
RURAL CELLULAR CORP MN 1.01 12/29/06
Ruths Chris Steak House, Inc. DE 2.02,9.01 01/04/07
SABINE ROYALTY TRUST TX 2.02,9.01 01/04/07
SAFECO CORP WA 9.01 01/05/07
SAMSONITE CORP/FL DE 5.02 01/01/07
SCHMITT INDUSTRIES INC OR 2.02,9.01 01/05/07
SCOTTS MIRACLE-GRO CO OH 5.02,9.01 12/28/06
SECURITY BANK CORP GA 5.02,9.01 12/29/06
SECURITY BANK CORP GA 5.02 12/29/06 AMEND
SENTO CORP UT 8.01,9.01 01/04/07
SENTRY TECHNOLOGY CORP 5.02 12/31/06
SHOE CARNIVAL INC IN 5.02,9.01 01/05/07
SI INTERNATIONAL INC DE 5.02 01/05/07
SKYLINE CORP IN 2.02,9.01 01/05/07
Soundview Home Loan Trust 2006-WF2 DE 2.01,9.01 12/08/06
SOUTHWESTERN ENERGY CO AR 1.01,2.03 12/29/06
SPATIALIGHT INC NY 5.02 12/31/06
STAGE STORES INC NV 8.01,9.01 01/04/07
STELLAR TECHNOLOGIES, INC. CO 1.01,2.02,3.02,9.01 12/31/06
STEPAN CO DE 5.02,9.01 12/29/06
STONERIDGE INC OH 1.01 12/29/06
Structured Asset Mortgage Investments DE 6.04 01/03/07
Sub-Urban Brands, Inc. NV 1.01,1.02,3.02,9.01 12/31/06
SUN NEW MEDIA INC. MN 2.01,3.02,9.01 10/05/06 AMEND
SunOpta Inc. 2.02,9.01 01/04/07
SYMS CORP NJ 2.02,9.01 01/05/07
T-3 ENERGY SERVICES INC TX 5.02 01/03/07
TBW Mortgage-Backed Trust Series 2006 DE 8.01,9.01 01/05/07
TBW Mortgage-Backed Trust Series 2006 DE 8.01,9.01 01/05/06
TD BANKNORTH INC. DE 8.01,9.01 01/05/07
TECHNICAL OLYMPIC USA INC DE 5.02,7.01,9.01 01/04/07
TECHNOLOGY FUNDING PARTNERS III L P DE 2.01 01/05/07
TECHNOLOGY FUNDING VENTURE PARTNERS I DE 2.01 01/05/07
TECHNOLOGY FUNDING VENTURE PARTNERS V DE 2.01 01/05/07
TECHNOLOGY FUNDING VENTURE PARTNERS V DE 2.01 01/05/07 AMEND
Telanetix,Inc DE 1.01,2.03 12/28/06 AMEND
TELEGEN CORP /CO/ CA 3.02 12/28/06
TENFOLD CORP /UT DE 5.02 01/02/07
TENNECO INC DE 5.02,9.01 01/05/07
TESCO CORP 5.02 01/03/07
Thorium Power, Ltd NV 1.01,1.02,3.02,5.02,9.01 01/01/07
Tim Hortons Inc. DE 7.01,9.01 01/05/07
TMSF HOLDINGS INC UT 8.01 01/04/07
TOR MINERALS INTERNATIONAL INC DE 1.01,9.01 01/02/07
TRACTOR SUPPLY CO /DE/ DE 7.01,9.01 01/05/07
TransMontaigne Partners L.P. DE 1.01,2.01,2.03,8.01,9.01 12/29/06
TRANSOCEAN INC E9 7.01,9.01 01/05/07
TRIDENT MICROSYSTEMS INC DE 5.02 01/05/07
TRIMAS CORP DE 5.02,9.01 01/05/07
TRM CORP OR 4.01,9.01 12/29/06
TRUSTMARK CORP MS 5.04,9.01 01/05/07
TWEETER HOME ENTERTAINMENT GROUP INC DE 2.02,9.01 01/04/07
UIL HOLDINGS CORP CT 1.01,8.01,9.01 01/05/07
UNITED INVESTORS GROWTH PROPERTIES MO 2.01 12/29/06
UNITED SECURITY BANCSHARES INC DE 5.02 12/31/06
UNIVERSAL CORP /VA/ VA 5.02,9.01 12/29/06
University Girls Calendar LTD NV 1.01,2.01,3.03,9.01 01/04/07
URANIUM ENERGY CORP NV 3.02,8.01,9.01 01/03/07
US AIRWAYS GROUP INC DE 2.02,9.01 01/04/07
US DATAWORKS INC NV 1.01,3.02,9.01 12/29/06
US WIRELESS ONLINE INC NV 1.01,3.02,5.01,8.01,9.01 01/05/07
VCG HOLDING CORP CO 2.01,2.03,8.01,9.01 12/31/06
VELOCITY EXPRESS CORP DE 9.01 12/27/06 AMEND
VENTAS INC DE 5.02,7.01,9.01 12/28/06
VENTURE FINANCIAL GROUP INC WA 1.01,5.04,9.01 01/04/07
VERTICALNET INC PA 1.02,3.02,5.02 12/31/06
Viacom Inc. DE 8.01 01/04/07
VISANT CORP 1.01,9.01 01/05/07
VISANT HOLDING CORP 1.01,9.01 01/05/07
VISTA GOLD CORP 8.01,9.01 01/04/07
VISTAPRINT LTD D0 5.02 01/01/07 AMEND
VITESSE SEMICONDUCTOR CORP DE 5.02 12/28/06
VOUGHT AIRCRAFT INDUSTRIES INC 5.02,7.01,9.01 01/05/07
WaMu Mortgage Pass-Through Certificat DE 9.01 12/21/06
Wells Fargo Home Equity Asset-Backed DE 8.01,9.01 12/21/06
WENDYS INTERNATIONAL INC OH 7.01,8.01,9.01 12/28/06
WESTAFF INC DE 1.01,2.02,9.01 01/02/07
WESTFIELD FINANCIAL INC MA 5.03,9.01 01/03/07
WILLIS GROUP HOLDINGS LTD D0 1.01 01/05/07 AMEND
WILSONS THE LEATHER EXPERTS INC MN 1.01,9.01 12/29/06
WIRELESS FACILITIES INC DE 2.02,2.06,5.02,9.01 12/28/06
Wise Metals Group LLC DE 4.02 12/29/06
WSI INDUSTRIES, INC. MN 2.02,5.03,8.01,9.01 01/04/07
XECHEM INTERNATIONAL INC DE 8.01 12/31/06
XEDAR CORP CO 1.01,2.01,3.02,5.01,5.02,5.03, 12/18/06
5.06
XO HOLDINGS INC DE 8.01 12/12/06
XSUNX INC CO 1.01,9.01 01/05/07
ZALE CORP DE 8.01 01/05/07
Zumiez Inc 2.02 11/15/06 AMEND