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