SEC NEWS DIGEST Issue 2007-01 January 3, 2007 ENFORCEMENT PROCEEDINGS IN THE MATTER OF JEFFREY HOUDEK On Dec. 29, 2006, the Commission issued an Order Instituting Administrative and Cease-and-Desist Proceedings, Making Findings, and Imposing Remedial Sanctions and a Cease-and-Desist Order pursuant to Sections 15(b) and 21C of the Securities Exchange Act of 1934 as to Jeffrey L. Houdek (Order). The Order finds that from the fall of 1999 to January 2003, Jeffrey Houdek (Houdek) was the Chief Financial Officer (CFO) of Stockwalk Group, Inc. (Stockwalk) and oversaw the accounting department. He was also the Financial Operations Principal (FINOP) for Stockwalk and its now-defunct subsidiary, MJK Clearing, Inc. (MJK) during the same time period. According to the Order, in July and August 2001, MJK improperly calculated its net capital by failing to reduce its net capital for stock borrow deficits relating to certain securities it borrowed from a counter-party broker-dealer, Native Nations Securities, Inc. (Native Nations). MJK's stock lending department had failed to collect marks to market owed to MJK by Native Nations when the value of securities MJK had borrowed from Native Nations declined. This resulted in significant stock borrow deficits, which MJK and Stockwalk failed to discover and account for in a timely manner. MJK's miscalculation of its net capital caused it to conduct business while not maintaining sufficient net capital in August 2001 and September 2001. Moreover, the Financial and Operational Combined Uniform Single (FOCUS) Reports for July and August 2001 filed with the NASD reflected the inaccurate net capital computations. During that time, Stockwalk's accounting department was responsible for MJK's incorrect net capital calculations and inaccurate FOCUS Reports filed with the NASD. Houdek was FINOP for MJK and responsible for reviewing the net capital calculation and ensuring its accuracy. As a result of his conduct, Houdek willfully aided and abetted and caused MJK's violations of the net capital requirements, its filing of incorrect FOCUS reports, and its failure to file proper notice with the Commission of its net capital deficiencies Based on the above, the Order finds that Houdek willfully aided and abetted and caused MJK's violations of Sections 15(c)(3) and 17(a) of the Exchange Act and Rules 15c3-1, 17a-5, and 17a-11 promulgated thereunder. The Order requires Houdek to cease and desist from causing any violations and any future violations of the provisions charged; be suspended from association with any broker or dealer for a period of nine months; and pay a $20,000 civil penalty. Houdek consented to the issuance of the Order without admitting or denying any of the findings. (Rel. 34-55023; File No. 3-12518) IN THE MATTER OF TODD MILLER On Dec. 29, 2006, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934, Making Findings, and Imposing Remedial Sanctions as to Todd W. Miller (Order). The Order finds that from January 2001 through July 2001, Miller was president of MJK Clearing, Inc. (MJK) and directly supervised Thomas Brooks (Brooks), manager of MJK's Stock Loan (SL) Department. Miller failed to supervise Brooks adequately with a view to preventing Brooks' violations of the securities laws and regulations. Brooks directly through his own actions, and in his direction of the actions of others in the SL Department, failed to collect millions of dollars of cash collateral owed to MJK. This resulted in massive stock borrow deficits, and ultimately caused MJK to lose millions of dollars. Brooks' conduct also hid MJK's true financial condition from broker-dealers doing business with MJK. During Brooks' employment at MJK, Miller failed to establish or implement any supervisory procedures with a view to preventing Brooks' violations and instead allowed Brooks to establish and implement all the procedures himself, including the recording of MJK's stock loan and mark to market activities, without any adequate oversight. Based on the above, the Order bars Miller from association in a supervisory capacity with any broker or dealer with the right to reapply for association in a supervisory capacity after eighteen months and requires him to pay a $35,000 civil penalty. Miller consented to the issuance of the Order without admitting or denying any of the findings. (Rel. 34-55024; File No. 3-12520) IN THE MATTER OF WHITEMARK HOMES, INC., KENNETH WHITE, ROBERT EARL, AND MITCHELL GORDON On Dec. 29, 2006, the Commission issued an Order Instituting Cease- and-Desist Proceedings, Making Findings, and Imposing a Cease-and- Desist Order Pursuant to Section 21C of the Securities Exchange Act of 1934 against Whitemark Homes, Inc., Kenneth L. White, Robert B. Early, and Mitchell R. Gordon. The Order finds that Whitemark overstated its inventory in filings with the Commission between November 2001 and September 2002. According to the Order, Whitemark's overstatements arose after it acquired another developer, North Florida Consulting (NFC), in the fall of 2001 and fell into three categories. First, in accounting for the NFC acquisition, Whitemark improperly consolidated the financial statements of entities that NFC held an option to acquire but that NFC did not own or control. Second, throughout 2002, Whitemark failed to adjust its accounts when options held by NFC to purchase development properties expired. Third, when Whitemark did determine at the close of the third quarter of 2002 to write off two of the most significant NFC options, it improperly reallocated the purchase price for the NFC acquisition in a way that downplayed the significance of these adjustments. As a result of its conduct, Whitemark violated Sections 13(a), 13(b)(2)(A), and 13(b)(2)(B) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 12b-20, 13a-1, 13a-11, 13a-13, and 13b2-1 thereunder. The Order also finds that White, Whitemark's former chief executive officer, and Early and Gordon, both of whom were former chief financial officers of Whitemark, were each responsible for certain aspects of Whitemark's financial misstatements. As a result, White was a cause of Whitemark's violations of Sections 13(a), 13(b)(2)(A), and 13(b)(2)(B) of the Exchange Act and Rules 12b-20, 13a-1, 13a-11, 13a-13, and 13b2-1 thereunder; Early was a cause of Whitemark's 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-11 thereunder; and Gordon was a cause of Whitemark's violations of Sections 13(a), 13(b)(2)(A), and 13(b)(2)(B) of the Exchange Act and Rules 12b-20, 13a-11, 13a-13, and 13b2-1 thereunder. The Commission ordered Whitemark to cease and desist from committing or causing violations and any future violations of Sections 13(a), 13(b)(2)(A), and 13(b)(2)(B) of the Exchange Act and Rules 12b-20, 13a-1, 13a-11, 13a-13, and 13b2-1 thereunder. White was ordered to cease and desist from causing any violations and any future violations of Sections 13(a), 13(b)(2)(A), and 13(b)(2)(B) of the Exchange Act and Rules 12b-20, 13a-1, 13a-11, and 13a-13 thereunder, to cease and desist from committing or causing any violations and any future violations of Rule 13b2-1 under the Exchange Act and to disgorge $31,180 and pay $5,374 in prejudgment interest based on his sale of Whitemark stock. Early was ordered to cease and desist from causing any violations and any future 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-11 thereunder. Gordon was ordered to cease and desist from causing any violations and any future violations of Sections 13(a), 13(b)(2)(A), and 13(b)(2)(B) of the Exchange Act and Rules 12b- 20, 13a-11, and 13a-13 thereunder, and to cease and desist from committing or causing any violations and any future violations of Rule 13b2-1 under the Exchange Act. Whitemark, White, Early, and Gordon each consented to the issuance of the Order without admitting or denying any of its findings. (Rel. 34- 55030; AAE Rel. 2529; File No. 3-12521) IN THE MATTER OF PAUL HEIDBRINK, CPA On Dec. 29, 2006, the Commission issued an Order Instituting Public Administrative Proceedings Pursuant To Rule 102(e) Of the Commission's Rules of Practice, Making Findings, and Imposing Remedial Sanctions (Order) against Paul Heidbrink. Heidbrink served as the engagement partner for Whitemark Homes, Inc.'s outside auditing firm. The Order finds that Heidbrink failed to conduct one annual audit and three quarterly reviews in accordance with generally accepted auditing standards. Specifically, the Order finds that Heidbrink failed to obtain competent evidential matter in connection with assets that Whitemark had consolidated on its financial statements. Moreover, Heidbrink did not perform appropriate procedures to assure that Whitemark held rights to exercise options to purchase properties after those options had expired by their terms. In addition, the Order finds that Heidbrink failed to appropriately consider whether Whitemark's reallocation of the purchase price it paid for the acquisition of another entity conformed with generally accepted accounting principles. Based on these facts, the Order finds that Heidbrink engaged in improper professional conduct pursuant to Rule 102(e)(1)(ii) of the Commission's Rules of Practice. The Order denies Heidbrink the privilege of appearing or practicing before the Commission as an accountant for six months from the date of the Order. Heidbrink consented to the issuance of the Order without admitting or denying its findings. (Rel. 34-55031; AAE Rel. 2530; File No. 3-12522) IN THE MATTER OF EXPROFUELS, INC., ET AL. An Administrative Law Judge has issued an Order Making Findings and Revoking Registrations by Default (Default Order) in the matter of Exprofuels, Inc., et al. The Order Instituting Proceedings alleged that Respondents Exprofuels, Inc., Oilex, Inc., Windsor Acquisition Corp., and Zeros USA, Inc., failed repeatedly to file required annual and quarterly reports while their securities were registered with the Securities and Exchange Commission. The Default Order finds these allegations to be true and revokes the registrations of each class of registered securities they have with the Commission, pursuant to Section 12(j) of the Securities Exchange Act of 1934. (Rel. 34-55036; File No. 3-12492) INVESTMENT COMPANY ACT RELEASES TACTICAL GROWTH AND INCOME STOCK ACCOUNT FOR VARIABLE ANNUITIES An order has been issued pursuant to Section 8(f) of the Investment Company Act declaring that Tactical Growth and Income Stock Account for Variable Annuities has ceased to be an investment company. (Rel. IC-27613 - December 28) TACTICAL SHORT-TERM BOND ACCOUNT FOR VARIABLE ANNUITIES An order has been issued pursuant to Section 8(f) of the Investment Company Act declaring that Tactical Short-Term Bond Account for Variable Annuities has ceased to be an investment company. (Rel. IC- 27614 - December 28) THE TRAVELERS GROWTH AND INCOME STOCK ACCOUNT FOR VARIABLE ANNUITIES An order has been issued pursuant to Section 8(f) of the Investment Company Act declaring that The Travelers Growth and Income Stock Account for Variable Annuities has ceased to be an investment company. (Rel. IC-27615 - December 28) SUN LIFE ASSURANCE COMPANY OF CANADA, ET AL. A notice has been issued giving interested persons until January 24 to request a hearing on an application filed by Sun Life Assurance Company of Canada (U.S.), Sun Life Insurance and Annuity Company of New York, Keyport Variable Account A, Sun Life of Canada (U.S.) Variable Account F, Sun Life of Canada (U.S.) Variable Account I, KBL Variable Annuity Account, KBL Variable Account A, Sun Life (N.Y.) Variable Account C (collectively, the Applicants) and Sun Capital Advisers Trust (together with Applicants, the Section 17(b) Applicants). The Applicants seek an order pursuant to Section 26(c) of the Investment Company Act to permit the substitution of Class O shares of Alger American Growth Portfolio of the Alger American Fund and Class A and Class B shares of the AllianceBernstein VPS Large Cap Growth Portfolio of the AllianceBernstein Variable Product Series Fund with Initial and Service Class Shares of the SC FI Large Cap Growth Fund of Sun Capital Trust under certain variable life insurance policies and variable annuity contracts. In addition, the Section 17 Applicants request an order pursuant to Section 17(b) of the Act to permit certain in-kind transactions in connection with the substitutions. (Rel. IC-27651 - December 29) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change (SR-NFA-2006-05) and Amendment No. 1 thereto filed by National Futures Association relating to its Interpretive Notice regarding automated order-routing systems has become effective under Section 19(b)(7) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of January 1. (Rel. 34-54979) A proposed rule change (SR-NFA-2006-04) filed by National Futures Association relating to its Interpretive Notice regarding NFA Rules 2- 7 and 2-24 and Registration Rule 401 has become effective under Section 19(b)(7) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of January 1. (Rel. 34-54980) The Stock Clearing Corporation of Philadelphia filed a proposed rule change (SR-SCCP-2006-04) under Section 19(b)(1) of the Securities Exchange Act, which proposed rule change was effective upon filing, to amend SCCP's fee schedule in connection with the operation of its new equity trading platform, XLE. Publication is expected in the Federal Register during the week of January 1. (Rel. 34-55016) PROPOSED RULE CHANGES The Boston Stock Exchange filed a proposed rule change (SR-BSE-2006- 55) and Amendment No. 1 to amend the rules of the Boston Options Exchange by revising 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 1. (Rel. 34-55015) The New York Stock Exchange filed a proposed rule change (SR-NYSE- 2006-120) regarding proposed combination between NYSE Group, Inc. and Euronext N.V. Publication is expected in the Federal Register during the week of January 1. (Rel. 34-55026) ACCELERATED APPROVAL OF PROPOSED RULE CHANGES The Commission granted accelerated approval to a proposed rule change (SR-NYSEArca-2006-34) submitted by the NYSE Arca to trade various iShares MSCI Index Funds pursuant to unlisted trading privileges. Publication is expected in the Federal Register during the week of January 1. (Rel. 34-55017) The Commission issued notice of filing and granted accelerated approval to a proposed rule change as modified by Amendment No. 1 thereto (SR-Amex-2006-109) submitted by the American Stock Exchange relating to listing standards for series of portfolio depositary receipts and index fund shares. Publication is expected in the Federal Register during the week of January 1. (Rel. 34-55018) The Commission granted accelerated approval to a proposed rule change (SR-NYSEArca-2006-35) submitted by NYSE Arca to trade the iShares S&P Global 100 Index Fund pursuant to unlisted trading privileges. Publication is expected in the Federal Register during the week of January 1. (Rel. 34-55019) The Commission granted accelerated approval to a proposed rule change (SR-Amex-2006-76), as modified by Amendments No. 1, 2, 3, and 4 thereto, and issued notice of filing for Amendments No. 3 and 4 submitted by the American Stock Exchange relating to the listing and trading of the DB Multi-Sector Commodity Trust. Publication is expected in the Federal Register during the week of January 1. (Rel. 34-55029) APPROVAL OF PROPOSED RULE CHANGE The Commission approved a proposed rule change (SR-CBOE-2006-96) submitted by the Chicago Board Options Exchange regarding allocation of stocks to CBSX DPMs. Publication is expected in the Federal Register during the week of January 1. (Rel. 34-55025) SECURITIES ACT REGISTRATIONS The following registration statements have been filed with the SEC under the Securities Act of 1933. The reported information appears as follows: Form, Name, Address and Phone Number (if available) of the issuer of the security; Title and the number and/or face amount of the securities being offered; Name of the managing underwriter or depositor (if applicable); File number and date filed; Assigned Branch; and a designation if the statement is a New Issue. Registration statements may be obtained in person or by writing to the Commission's Public Reference Branch at 100 F Street, N.E., Washington, D.C. 20549-1090 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . S-1 CTI INDUSTRIES CORP, 22160 N PEPPER RD, BARRINGTON, IL, 60010, 403,500 ($1,852,065.00) Equity, (File 333-139715 - Dec. 29) (BR. 06C) S-8 TTI TEAM TELECOM INTERNATIONAL LTD, 7 MARTIN GEHL STREET, KIRYAT ARYEH, PETACH TIKVA, L3, 49512, 972 3 926 9700 - 500,000 ($1,225,000.00) Equity, (File 333-139716 - Dec. 29) (BR. 03B) S-8 Pointer Telocation Ltd, 1 KORAZIN STREET, GIVATAYIM, L3, 53583, 97235723111 - 100,000 ($1,336,500.00) Equity, (File 333-139717 - Dec. 29) (BR. 11B) SB-2 A21 INC, A21, INC., 7660 CENTURION PARKWAY, JACKSONVILLE, FL, 32256, 9045650066 - 23,846,149 ($15,500,000.00) Equity, (File 333-139718 - Dec. 29) (BR. 08A) S-8 ACT TELECONFERENCING INC, 1526 COLE BLVD, STE 300, GOLDEN, CO, 80401, 3032359000 - 6,000,000 ($525,000.00) Equity, (File 333-139719 - Dec. 29) (BR. 11B) S-8 IGIA, Inc., 11 WEST 42ND STREET, 7TH FLOOR, NEW YORK, NY, 10036, 2125750500 - 40,000,000 ($104,000.00) Equity, (File 333-139720 - Dec. 29) (BR. 02B) SB-2 DJ Connection Tulsa, Inc., 11006 S. 86TH E. AVE, TULSA, OK, 74133, 918-745-6665 - 2,230,000 ($2,230,000.00) Equity, (File 333-139721 - Dec. 29) (BR. ) S-8 Home Inns & Hotels Management Inc., NO. 400 TIAN YAO QIAO ROAD, SHANGHAI, F4, 200030, (8621) 6468-1818 - 7,230,577 ($76,953,719.00) Equity, (File 333-139722 - Dec. 29) (BR. 08) S-8 KITTY HAWK INC, P O BOX 612787, 1515 W 20TH ST, DALLAS/FT WORTH INTN, TX, 75261, 9724562200 - 1,500,000 ($810,000.00) Equity, (File 333-139723 - Dec. 29) (BR. 05B) S-8 HOUSERAISING, INC., 4801 E. INDEPENDENCE BLVD., STE. 201, CHARLOTTE, NC, 28212, 704-532-2121 - 2,000,000 ($500,000.00) Equity, (File 333-139727 - Dec. 29) (BR. 06C) S-8 PLAYBOY ENTERPRISES INC, 680 NORTH LAKE SHORE DRIVE, CHICAGO, IL, 60611, 3127518000 - 90,000 ($1,035,900.00) Equity, (File 333-139728 - Dec. 29) (BR. 11C) F-10 MEDICURE INC, SUITE 4, 1200 WAVERLY STREET, WINNIPEG, A2, R3T 0P4, 204-487-7412 - 23,907,652 ($31,279,177.72) Equity, (File 333-139729 - Dec. 29) (BR. 01B) S-8 NOVATEL WIRELESS INC, 9645 SCRANTON ROAD, SUITE 205, SAN DIEGO, CA, 92121, 8583208800 - 0 ($14,492,496.00) Equity, (File 333-139730 - Dec. 29) (BR. 03C) SB-2 JAVA DETOUR INC., 2121 2ND STREET, SUITE C 105, DAVIS, CA, 95616, 530-756-8020 - 10,000,000 ($10,000,000.00) Equity, (File 333-139731 - Dec. 29) (BR. 02) SB-2 SHUMATE INDUSTRIES INC, 12060 FM 3083, CONROE, TX, 77301, (936) 441-5100 - 6,060,080 ($8,696,214.80) Equity, (File 333-139732 - Dec. 29) (BR. 06C) S-8 BNC BANCORP, PO OFFICE BOX 1148, THOMASVILLE, NC, 27361-1148, 3364769200 - 0 ($3,970,000.00) Equity, (File 333-139733 - Dec. 29) (BR. 07C) S-8 CARDINAL COMMUNICATIONS, INC, 390 INTERLOCKEN CRESCENT,, SUITE 900, BROOMFIELD,, CO, 80021, 3032855379 - 40,000,000 ($400,000.00) Equity, (File 333-139734 - Dec. 29) (BR. 03B) S-3 IMAGEWARE SYSTEMS INC, 10883 THORNMINT RD, 619-673-8600, SAN DIEGO, CA, 92127, 6196738600 - 0 ($3,885,815.94) Equity, (File 333-139735 - Dec. 29) (BR. 03C) S-8 FIRST SECURITY GROUP INC/TN, 817 BROAD STREET, CHATTANOOGA, TN, 37402, 423-308-2000 - 500,000 ($5,685,000.00) Equity, (File 333-139736 - Dec. 29) (BR. 07A) S-8 TECHNICAL COMMUNICATIONS CORP, 100 DOMINO DR, CONCORD, MA, 01742, 9782875100 - 50,000 ($153,750.00) Equity, (File 333-139737 - Dec. 29) (BR. 11B) S-1 TUTOGEN MEDICAL INC, 1719 ROUTE 10 STE 314, STE 130, PARSIPPANY, NJ, 07054, 973-359-84 - 757,524 ($5,416,296.60) Equity, (File 333-139738 - Dec. 29) (BR. 09A) S-4 Sensata Technologies B.V., 529 PLEASANT STREET, ATTLEBORO, MA, 02703, 508 236-3800 - 0 ($771,562,500.00) Other, (File 333-139739 - Dec. 29) (BR. ) S-8 PERFISANS HOLDINGS INC, 7828 KENNEDY ROAD, SUITE 201, MARKHAM, A6, L3R 5P1, 905-943-9996 - 0 ($479,655.00) Equity, (File 333-139740 - Dec. 29) (BR. 10C) S-1 CRM Holdings, Ltd., PO BOX HM 2062, HAMILTON, D0, HM HX, 441-295-2185 - 0 ($24,444,812.00) Equity, (File 333-139741 - Dec. 29) (BR. 08A) SB-2 BRAVO FOODS INTERNATIONAL CORP, 11300 US HIGHWAY 1 SUITE 202, NORTH PALM BEACH, FL, 33408, 5616251411 - 118,971,039 ($36,881,022.13) Equity, (File 333-139742 - Dec. 29) (BR. 04C) S-8 INSMED INC, 8720 STONY POINT PARKWAY, SUITE 200, RICHMOND, VA, 23235, 804-565-3000 - 0 ($835,000.00) Equity, (File 333-139744 - Dec. 29) (BR. 01A) S-3 Eagle Bulk Shipping Inc., 477 MADISON AVENUE, SUITE 1405, NEW YORK, NY, 10022, 212-785-2500 - 0 ($126,930,375.00) Equity, (File 333-139745 - Dec. 29) (BR. 05B) SB-2 TRANSACT ENERGY CORP, 1188 W GEORGIA ST, STE 1650, VANCOUVER, A1, V6E 4A2, 604-629-2461 - 2,000,000 ($500,000.00) Equity, (File 333-139746 - Dec. 29) (BR. ) S-8 INVICTA GROUP INC, 9553 HARDING AVE, SUITE 301, MIAMI BEACH, FL, 33154, 3058666525 - 1,000,000 ($70,000.00) Equity, (File 333-139747 - Dec. 29) (BR. 05B) S-1 Omneon Video Networks, Inc., 965 STEWART DRIVE, SUNNYVALE, CA, 94085, (408) 585-5000 - 0 ($115,000,000.00) Equity, (File 333-139748 - Dec. 29) (BR. ) S-8 AT&T INC., 175 E HOUSTON, ROOM 9-Q-06, SAN ANTONIO, TX, 78205, 2108214105 - 100,000,000 ($3,087,166,031.59) Equity, (File 333-139749 - Dec. 29) (BR. 11B) S-8 MELT INC, 22912 MILL CREEK DRIVE, SUITE D, LAGUNA HILLS, CA, 92653, 949-707-0456 - 3,000,000 ($2,355,000.00) Equity, (File 333-139750 - Dec. 29) (BR. 02C) SB-2 FIRST RESPONDER PRODUCTS INC, 7047 EAST GREENWAY PARKWAY, SUITE 250, SCOTTSDALE, AZ, 85254, 480-659-2389 - 1,978,800 ($5,936,400.00) Equity, (File 333-139751 - Dec. 29) (BR. ) SB-2 China Direct, Inc, 5301 N FEDERAL HIGHWAY, SUITE 120, BOCA RATON, FL, 33487, 561-989-9171 - 9,546,875 ($62,751,250.00) Equity, (File 333-139752 - Dec. 29) (BR. 09A) SB-2 Tornado Gold International Corp, 8600 TECHNOLOGY WAY, SUITE 118, RENO, NV, 89521, 775-852-3770 - 11,960,000 ($3,707,600.00) Equity, (File 333-139753 - Dec. 29) (BR. 04A) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: 1.01 Entry into a Material Definitive Agreement 1.02 Termination of a Material Definitive Agreement 1.03 Bankruptcy or Receivership 2.01 Completion of Acquisition or Disposition of Assets 2.02 Results of Operations and Financial Condition 2.03 Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant 2.04 Triggering Events That Accelerate or Increase a Direct Financial Obligation under an Off-Balance Sheet Arrangement 2.05 Cost Associated with Exit or Disposal Activities 2.06 Material Impairments 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing 3.02 Unregistered Sales of Equity Securities 3.03 Material Modifications to Rights of Security Holders 4.01 Changes in Registrant's Certifying Accountant 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review 5.01 Changes in Control of Registrant 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year 5.04 Temporary Suspension of Trading Under Registrant's Employee Benefit Plans 5.05 Amendments to the Registrant's Code of Ethics, or Waiver of a Provision of the Code of Ethics 6.01. ABS Informational and Computational Material. 6.02. Change of Servicer or Trustee. 6.03. Change in Credit Enhancement or Other External Support. 6.04. Failure to Make a Required Distribution. 6.05. Securities Act Updating Disclosure. 7.01 Regulation FD Disclosure 8.01 Other Events 9.01 Financial Statements and Exhibits 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 100 F Street, N.E., Washington, D.C. 20549-1090 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . STATE 8K ITEM NO. NAME OF ISSUER CODE DATE COMMENT ABFC 2006-HE1 Trust DE 8.01,9.01 12/14/06 ACADIA REALTY TRUST MD 5.02 12/27/06 ACL SEMICONDUCTOR INC 4.01,4.02,9.01 12/29/06 AMEND ACTUANT CORP WI 1.01,7.01,9.01 12/29/06 AFFILIATED COMPUTER SERVICES INC DE 7.01,8.01,9.01 12/29/06 AFFYMETRIX INC DE 1.01,9.01 12/22/06 AKSYS LTD DE 1.01,2.03,5.02 12/26/06 ALLEGHENY TECHNOLOGIES INC DE 5.02 12/22/06 Allis Chalmers Energy Inc. DE 8.01,9.01 12/29/06 ALLSTATE LIFE INSURANCE CO 1.01,2.03,9.01 12/27/06 Alpha Natural Resources, Inc. DE 1.01,9.01 12/22/06 Alternative Loan Trust 2006-OA21 9.01 12/29/06 AMB FINANCIAL CORP DE 5.02,9.01 12/29/06 AMERICAN MEDICAL ALERT CORP NY 1.01,2.03,3.02,5.03,9.01 12/22/06 AMERICAN TECHNOLOGY CORP /DE/ DE 7.01,9.01 12/29/06 AMV LIQUIDATING TRUST CO 1.01,5.02,8.01,9.01 12/21/06 AngioGenex, Inc. NV 2.04,3.02 12/26/06 AQUA SOCIETY, INC. NV 5.02,9.01 12/21/06 ARDEN GROUP INC DE 8.01 12/29/06 ASG Consolidated LLC DE 7.01 12/29/06 AT&T INC. DE 2.01,2.03,5.02,9.01 12/29/06 AURIGA LABORATORIES, INC. DE 5.03,9.01 12/29/06 AVISTAR COMMUNICATIONS CORP DE 1.01,2.01,2.03 12/23/06 Banc of America Funding 2006-J Trust DE 9.01 12/29/06 Bayview Financial Mortgage Pass-Throu DE 8.01,9.01 12/15/06 BEACON POWER CORP DE 8.01 12/28/06 Bear Stearns Asset Backed Securities DE 9.01 12/29/06 Bear Stearns Mortgage Funding Trust 2 DE 8.01,9.01 12/29/06 Bear Stearns Mortgage Funding Trust 2 DE 9.01 12/29/06 Behringer Harvard Opportunity REIT I, MD 7.01,9.01 12/29/06 BIOANALYTICAL SYSTEMS INC IN 1.01,9.01 12/14/06 BRALORNE MINING CO NV 5.03 12/28/06 BRAVO FOODS INTERNATIONAL CORP DE 1.01,9.01 12/29/06 BROWN & BROWN INC FL 1.01,1.02,2.03 12/22/06 BTHC III INC. 1.01,2.01,3.02,4.01,5.01,5.02, 12/28/06 5.06,8.01,9.01 BUSINESS OBJECTS S.A. 7.01,8.01 12/22/06 CALIFORNIA NEWS TECH NV 5.03,9.01 12/29/06 CAPITAL CORP OF THE WEST CA 1.01,9.01 12/15/06 CAPITAL CORP OF THE WEST CA 1.01,9.01 12/15/06 CAPITAL CORP OF THE WEST CA 1.01,9.01 12/15/06 CAPITAL CORP OF THE WEST CA 1.01,9.01 12/15/06 CAPITAL CORP OF THE WEST CA 1.01,9.01 12/15/06 CARAUSTAR INDUSTRIES INC NC 1.01 12/29/06 CDOOR CORP DE 5.02 12/28/06 CECO ENVIRONMENTAL CORP DE 1.01,3.02,9.01 12/28/06 CENTRAL VERMONT PUBLIC SERVICE CORP VT 8.01,9.01 12/22/06 CERADYNE INC DE 7.01,9.01 12/22/06 CHESAPEAKE ENERGY CORP OK 7.01 12/29/06 CHINA SHEN ZHOU MINING & RESOURCES, I NV 1.01,2.03,3.02,9.01 12/27/06 Citigroup Mortgage Loan Trust 2006-HE 9.01 12/07/06 CITIZENS COMMUNICATIONS CO DE 1.01,2.03,9.01 12/22/06 CITIZENS FIRST CORP KY 2.01,9.01 12/29/06 AMEND Claire Coast CORP CO 1.01,5.01,5.02,9.01 09/30/06 COBRA ELECTRONICS CORP DE 2.01,9.01 10/19/06 AMEND COCA COLA CO DE 1.01 12/22/06 COGNIZANT TECHNOLOGY SOLUTIONS CORP 5.02 12/27/06 COMCAM INC DE 8.01 12/28/06 CONNETICS CORP DE 1.01,2.01,5.01,8.01,9.01 12/28/06 CONVERSION SERVICES INTERNATIONAL INC DE 2.03,5.02,9.01 12/29/06 Cord Blood America, Inc. FL 1.01,2.02,7.01,9.01 12/18/06 CORPORATE PROPERTY ASSOCIATES 16 GLOB MD 7.01,9.01 12/29/06 CTI GROUP HOLDINGS INC DE 1.01,2.01,2.03,9.01 12/22/06 CWABS Asset-Backed Certificates Trust DE 8.01,9.01 11/30/06 AMEND CWABS Asset-Backed Certificates Trust DE 8.01,9.01 11/30/06 AMEND CWABS Asset-Backed Certificates Trust DE 9.01 12/29/06 CWABS Asset-Backed Certificates Trust DE 9.01 12/29/06 CWABS Asset-Backed Certificates Trust DE 9.01 12/29/06 CWABS Asset-Backed Certificates Trust DE 2.01 12/29/06 CWABS Asset-Backed Certificates Trust DE 9.01 12/29/06 CWALT INC DE 9.01 12/29/06 CWALT INC DE 9.01 12/29/06 CWALT INC DE 9.01 12/29/06 CWHEQ Home Equity Loan Trust, Series 9.01 12/29/06 CWHEQ Home Equity Loan Trust, Series 9.01 12/29/06 CWHEQ Revolving Home Equity Loan Trus 8.01,9.01 12/29/06 DELPHI CORP DE 7.01,9.01 12/29/06 DELTA AIR LINES INC /DE/ DE 2.02,9.01 12/29/06 Deutsche Alt-A Securities Mortgage Lo 8.01,9.01 12/29/06 DHB INDUSTRIES INC DE 5.02,9.01 12/19/06 Dividend Capital Total Realty Trust I MD 2.01,2.03,9.01 12/22/06 DONALDSON CO INC DE 8.01 12/28/06 DOR BIOPHARMA INC DE 8.01 12/29/06 DRUGSTORE COM INC DE 1.01,5.02,9.01 12/28/06 E TRADE FINANCIAL CORP DE 5.02 12/28/06 EBIX INC DE 9.01 10/02/06 AMEND EDEN ENERGY CORP NV 7.01,9.01 12/29/06 Education Management LLC DE 1.01,9.01 12/22/06 EL PASO CORP/DE DE 1.01,8.01,9.01 12/22/06 Energtek 3.02,5.03,9.01 12/22/06 ENERGY EAST CORP NY 5.02 12/29/06 ENERGYTEC INC NV 8.01,9.01 12/29/06 ENOVA SYSTEMS INC CA 8.01 12/29/06 ENOVA SYSTEMS INC CA 2.02,9.01 12/29/06 ENSTAR GROUP INC GA 8.01,9.01 12/29/06 Enterprise GP Holdings L.P. DE 5.02 12/29/06 EQUITY OFFICE PROPERTIES TRUST MD 8.01,9.01 12/29/06 Ethanol Grain Processors, LLC TN 1.01,3.02 12/22/06 EXCO RESOURCES INC TX 1.01,7.01,9.01 12/22/06 EXELIXIS INC DE 1.01 12/22/06 ExlService Holdings, Inc. DE 5.02 12/24/06 EXPLORATION CO OF DELAWARE INC DE 7.01,9.01 12/27/06 EXPRESS SCRIPTS INC DE 1.01,9.01 12/22/06 FASHION HOUSE HOLDINGS INC 7.01,9.01 12/27/06 FAUQUIER BANKSHARES INC VA 5.02,9.01 12/23/06 Federal Home Loan Bank of Atlanta X1 2.03 12/26/06 Federal Home Loan Bank of New York X1 8.01 12/29/06 FIELDPOINT PETROLEUM CORP CO 7.01,8.01,9.01 12/28/06 AMEND FINANCIAL INDUSTRIES CORP TX 2.01,8.01,9.01 12/29/06 FIRST BANCORP /PR/ PR 8.01 12/28/06 FIRST BANCSHARES INC /MO/ MO 5.02,5.03,9.01 12/22/06 FIRST MCMINNVILLE CORP TN 7.01,9.01 12/18/06 AMEND FIRST MONTAUK FINANCIAL CORP NJ 8.01,9.01 12/29/06 FNB United Corp. NC 5.02,9.01 12/28/06 FOREVERGREEN WORLDWIDE CORP NV 8.01 12/29/06 Freedom Acquisition Holdings, Inc. DE 1.01,8.01,9.01 12/28/06 G&K SERVICES INC MN 5.02,9.01 12/22/06 GALLAGHER ARTHUR J & CO DE 8.01,9.01 12/29/06 GCI INC AK 5.04,8.01,9.01 12/29/06 GENERAL COMMUNICATION INC AK 5.04,8.01,9.01 12/29/06 GENERAL COMPONENTS, INC. NV 2.01,4.01,9.01 12/22/06 GENITOPE CORP DE 1.01,2.03,5.02,9.01 12/22/06 GEODYNE ENERGY INCOME LTD PARTNERSHIP OK 2.01,9.01 12/22/06 GEODYNE ENERGY INCOME LTD PARTNERSHIP OK 2.01,9.01 12/13/06 AMEND GEODYNE INSTITUTIONAL PENSION ENERGY OK 2.01,9.01 12/13/06 AMEND GEODYNE INSTITUTIONAL PENSION ENERGY TX 2.01,9.01 12/22/06 GLOBAL CROSSING LTD 2.03,9.01 12/28/06 GLOBIX CORP DE 5.02,9.01 12/29/06 GMACM Home Equity Loan Trust 2006-HE1 DE 8.01,9.01 12/29/06 GMACM Home Equity Loan Trust 2006-HE4 DE 8.01,9.01 12/29/06 GMACM Home Equity Loan Trust 2006-HE5 DE 8.01,9.01 12/29/06 GOODRICH CORP NY 5.02,9.01 12/28/06 GP STRATEGIES CORP DE 1.01,8.01,9.01 12/22/06 Granite Falls Energy, LLC MN 1.02,5.02 12/22/06 Great Lakes Dredge & Dock CORP DE 1.01,2.01,2.03,3.03,5.03,9.01 12/26/06 GREATER ATLANTIC FINANCIAL CORP DE 4.02,8.01,9.01 12/26/06 Green Gold Inc. NV 5.02 12/26/06 GreenPoint Mortgage Funding Trust 200 DE 8.01,9.01 12/29/06 GreenPoint Mortgage Funding Trust 200 DE 8.01,9.01 12/29/06 GSAA Home Equity Trust 2006-20 DE 9.01 12/29/06 GSAMP Trust 2006-HE8 DE 8.01,9.01 12/27/06 GSI GROUP INC A3 5.02 06/06/06 AMEND GSR Mortgage Loan Trust 2006-10F DE 8.01 12/29/06 HAMPSHIRE GROUP LTD DE 1.01,9.01 12/29/06 HAMPSHIRE GROUP LTD DE 3.01 12/21/06 AMEND HarborView 2006-13 DE 8.01,9.01 12/13/06 HD Partners Acquisition CORP CA 1.01,9.01 12/29/06 HERITAGE BANKSHARES INC /VA VA 5.02,9.01 12/28/06 HICKORY TECH CORP MN 7.01,9.01 12/29/06 HINES REAL ESTATE INVESTMENT TRUST IN 1.01 12/22/06 Home Equity Mortgage Trust 2006-6 DE 9.01 12/29/06 Home Equity Mortgage Trust 2006-6 DE 9.01 12/29/06 HOMEFED CORP DE 8.01 12/29/06 HOUSEHOLD AFFINITY CREDIT CARD MASTER DE 9.01 12/15/06 HRPT PROPERTIES TRUST MD 5.03,8.01,9.01 12/27/06 HSBC PRIVATE LABEL CREDIT CARD MASTER DE 9.01 12/15/06 iBroadband, Inc. NV 5.02 12/29/06 ICON INCOME FUND EIGHT B LP 1.01,9.01 12/29/06 ICON INCOME FUND NINE LLC DE 1.01,9.01 12/29/06 ICON INCOME FUND TEN LLC DE 1.01,9.01 12/29/06 ICON Leasing Fund Eleven, LLC DE 1.01,9.01 12/29/06 IDAHO GENERAL MINES INC ID 5.02 12/26/06 IGI INC DE 1.01,2.03,5.02,8.01,9.01 12/28/06 Impact Medical Solutions, Inc. DE 1.01,2.01,3.02,4.01,5.01,5.02, 12/27/06 5.03,5.06,9.01 InfoLogix Inc 5.03 11/29/06 AMEND INFORM WORLDWIDE HOLDINGS INC CO 1.01 12/28/06 INHIBITEX, INC. 2.06,5.02 12/22/06 INNOFONE COM INC NV 4.02 12/21/06 INNOVATIVE SOFTWARE TECHNOLOGIES INC CA 1.01,2.03,3.02,9.01 12/22/06 INPHONIC INC 5.02 12/28/06 INSIGNIA SOLUTIONS PLC 1.01,2.03 12/22/06 INSURANCE AUTO AUCTIONS, INC IL 8.01,9.01 12/22/06 INTEGRATED ELECTRICAL SERVICES INC DE 5.02 12/22/06 ITRONICS INC TX 8.01 12/29/06 Jackray CORP CO 1.01,5.01,5.02,9.01 09/30/06 JEWETT CAMERON TRADING CO LTD OR 5.02 12/26/06 JPMAC 2006-CH2 DE 8.01 12/29/06 KAYNE ANDERSON ENERGY DEVELOPMENT CO MD 8.01,9.01 12/28/06 KEITHLEY INSTRUMENTS INC OH 2.02,7.01,9.01 12/29/06 KELLOGG CO DE 5.02,9.01 12/29/06 Knewtrino, Inc. NV 5.02 12/28/06 LCC INTERNATIONAL INC DE 3.02 12/29/06 LECROY CORP DE 1.01,9.01 10/25/06 Legacy Bancorp, Inc. DE 7.01,9.01 12/29/06 LEHMAN BROTHERS HOLDINGS INC DE 9.01 12/26/06 Lehman Mortgage Trust 2006-9 DE 8.01,9.01 12/29/06 Lehman XS Trust 2006-20 8.01,9.01 12/29/06 LIME ENERGY CO. DE 1.01,9.01 12/28/06 LINDSAY CORP DE 1.01,2.01,2.03,9.01 12/27/06 Long Beach Mortgage Loan Trust 2006-1 DE 8.01,9.01 12/14/06 MAN SANG HOLDINGS INC NV 8.01 12/28/06 MANAGEMENT NETWORK GROUP INC 1.01,9.01 12/22/06 MANITOWOC CO INC WI 1.01,9.01 12/22/06 MARSHALL & ILSLEY CORP/WI/ WI 8.01,9.01 12/29/06 MASTERCARD INC DE 1.01 12/27/06 MAXUS REALTY TRUST INC. 1.01 12/29/06 MBI Financial, Inc. NV 2.02 12/27/06 McAfee, Inc. DE 2.05 12/27/06 McAfee, Inc. DE 5.02,8.01 12/22/06 Medical Exchange Inc. NV 5.03 12/29/06 MELLON FINANCIAL CORP PA 5.02 12/22/06 MERRILL LYNCH & CO INC DE 8.01,9.01 12/27/06 MERRILL LYNCH & CO INC DE 8.01,9.01 12/22/06 METLIFE INC DE 8.01,9.01 12/28/06 MEXICAN RESTAURANTS INC TX 3.01,9.01 12/26/06 MICROTUNE INC DE 1.01,5.02,8.01,9.01 12/28/06 MILLS CORP DE 1.01,8.01 12/21/06 MILLS CORP DE 5.02 12/23/06 MIVA, INC. DE 5.02,9.01 12/22/06 ML MEDIA PARTNERS LP NY 8.01 12/28/06 MOSCOW CABLECOM CORP DE 8.01 12/26/06 MPHASE TECHNOLOGIES INC NJ 8.01 12/29/06 MRS FIELDS FAMOUS BRANDS LLC DE 1.01 12/22/06 MS STRUCTURED ASSET CORP CBT SERIES 2 DE 8.01,9.01 12/26/06 NATIONAL CITY AUTO RECEIVABLES TRUST 8.01,9.01 12/15/06 NATIONAL CITY CREDIT CARD MASTER TRUS 8.01,9.01 12/15/06 NATIONAL ENERGY GROUP INC DE 5.02 12/27/06 NATUS MEDICAL INC DE 9.01 10/16/06 AMEND NAVARRE CORP /MN/ MN 5.02,9.01 12/28/06 NEAH POWER SYSTEMS, INC. NV 1.01,3.02,7.01,9.01 12/27/06 NEENAH FOUNDRY CO WI 8.01,9.01 01/29/06 NESS TECHNOLOGIES INC 5.02,9.01 12/24/06 NNN Apartment REIT, Inc. MD 9.01 10/30/06 AMEND Nomura Home Equity Loan, Inc., Home E DE 2.01,9.01 11/09/06 NORTHWAY FINANCIAL INC NH 5.02,8.01 12/29/06 NOVAMED INC DE 5.02 12/28/06 OMNIRELIANT HOLDINGS, INC. NV 5.03,9.01 12/29/06 OPLINK COMMUNICATIONS INC DE 5.02,9.01 12/28/06 OSCIENT PHARMACEUTICALS CORP MA 1.01,9.01 12/27/06 OSPREY GOLD CORP NV 3.02 12/29/06 PEABODY ENERGY CORP DE 5.02,9.01 12/22/06 PEERLESS SYSTEMS CORP DE 3.01,5.02,7.01,9.01 12/27/06 PERFORMANCE CAPITAL MANAGEMENT LLC CA 8.01 12/22/06 PHARMACOPEIA DRUG DISCOVERY INC DE 1.01 12/22/06 PLM EQUIPMENT GROWTH FUND V CA 8.01 12/29/06 PRACTICEXPERT INC NV 1.01,2.01,2.03,5.02,9.01 06/01/06 PRECIS INC OK 5.02 12/27/06 PRESSTEK INC /DE/ DE 2.05,9.01 12/28/06 PRESSURE BIOSCIENCES INC MA 1.01,9.01 12/29/06 PRG SCHULTZ INTERNATIONAL INC GA 5.02 12/22/06 PRIDE INTERNATIONAL INC DE 8.01,9.01 12/29/06 PRIMAL SOLUTIONS INC DE 2.03,9.01 12/27/06 PROGRESS SOFTWARE CORP /MA MA 5.02 12/22/06 PUBLIC STORAGE INC /CA CA 1.01,2.03,5.02,5.03,9.01 12/27/06 QUEST RESOURCE CORP NV 1.01,3.02,9.01 12/22/06 RASER TECHNOLOGIES INC UT 1.01,3.02 12/29/06 REGAL ENTERTAINMENT GROUP DE 3.02 12/27/06 REGIS CORP MN 1.01,3.03,5.03,9.01 12/26/06 Republic Property Trust MD 8.01 12/22/06 Ridgewood Energy O Fund LLC 8.01 12/22/06 Ridgewood Energy P Fund LLC 8.01 12/22/06 RIDGEWOOD ENERGY Q FUND LLC 8.01 12/22/06 Rockville Financial Inc. 1.01 12/22/06 ROFIN SINAR TECHNOLOGIES INC DE 4.01,9.01 12/22/06 RUSS BERRIE & CO INC NJ 1.01,2.03,5.02,9.01 12/22/06 SALTON INC DE 1.01,9.01 12/28/06 SCIENTIFIC INDUSTRIES INC DE 1.01 12/29/06 SEABOARD CORP /DE/ DE 8.01,9.01 12/27/06 SECURITY BANK CORP GA 2.02,9.01 12/28/06 SG Mortgage Securities Trust 2006-OPT DE 8.01,9.01 12/29/06 SHARPER IMAGE CORP DE 5.02 12/23/06 SHARPER IMAGE CORP DE 5.02 12/22/06 SHARPER IMAGE CORP DE 5.02,9.01 12/22/06 SILVERLEAF RESORTS INC 1.01,2.03,7.01,9.01 12/22/06 SIMTEK CORP CO 4.02 07/25/06 AMEND SIMTEK CORP CO 4.02 12/04/06 AMEND SIMTROL INC DE 1.01,2.03 12/22/06 SIRVA INC DE 1.01,2.03,3.01,8.01,9.01 12/22/06 Smart SMS Corp FL 5.03,9.01 12/19/06 Solo Cup CO DE 1.01,9.01 12/22/06 SOLOMON TECHNOLOGIES INC DE 2.04 12/22/06 SONUS NETWORKS INC DE 5.02,9.01 12/26/06 SOUTH FINANCIAL GROUP INC SC 8.01,9.01 03/31/06 SOUTH FINANCIAL GROUP INC SC 8.01,9.01 06/30/06 SOUTH FINANCIAL GROUP INC SC 8.01,9.01 09/30/06 SPATIALIGHT INC NY 2.04 12/21/06 SPECTRX INC DE 2.02,9.01 12/29/06 SPX CORP DE 5.02 12/22/06 ST. BERNARD SOFTWARE, INC. CA 8.01 12/29/06 STANDARD MOTOR PRODUCTS INC NY 8.01,9.01 12/21/06 STEMCELLS INC DE 1.01,9.01 12/29/06 Structured Adjustable Rate Mortgage L DE 8.01,9.01 12/29/06 SUNCREST GLOBAL ENERGY CORP NV 8.01 12/29/06 SUNPOWER CORP CA 1.01 12/22/06 TAC Acquisition Corp. DE 1.02,9.01 12/29/06 TASKER PRODUCTS CORP NV 5.02 12/14/06 TASTY BAKING CO PA 1.02,7.01,9.01 12/26/06 TEPPCO PARTNERS LP DE 5.02 12/29/06 THERMODYNETICS INC DE 2.03,8.01,9.01 12/21/06 TISSERA INC WA 1.01,3.02,9.01 12/28/06 TODCO DE 7.01,9.01 12/29/06 TOWER AUTOMOTIVE INC DE 2.01 12/22/06 TRIARC COMPANIES INC DE 5.02 12/21/06 AMEND TRIUMPH GROUP INC / DE 1.01,2.03,9.01 12/22/06 TRIZETTO GROUP INC DE 2.01,3.02,9.01 12/22/06 TRUEYOU.COM DE 1.01,2.03,3.02 12/22/06 UNICO INC /AZ/ AZ 3.02 09/07/06 UNITED THERAPEUTICS CORP DE 5.02,9.01 12/28/06 UNITY WIRELESS CORP DE 3.02 12/29/06 UNIVERSAL GUARDIAN HOLDINGS INC DE 5.02 12/22/96 US DATAWORKS INC NV 1.01,9.01 12/28/06 VALENCE TECHNOLOGY INC DE 9.01 12/27/06 VASCULAR SOLUTIONS INC DE 1.01 12/28/06 VASCULAR SOLUTIONS INC DE 7.01 12/26/06 VESTA INSURANCE GROUP INC DE 1.03,3.03,5.03,9.01 12/22/06 VFINANCE INC DE 9.01 12/26/06 AMEND VIKING SYSTEMS INC DE 4.01,9.01 11/21/06 AMEND VIROPHARMA INC DE 1.01 12/22/06 WACHOVIA ASSET SECURITIZATION INC 200 8.01,9.01 12/26/06 WACHOVIA ASSET SECURITIZATION INC AST 8.01,9.01 12/26/06 Warner Music Group Corp. DE 8.01,9.01 12/29/06 WARREN RESOURCES INC MD 5.02,9.01 12/26/06 WELLS REAL ESTATE FUND IX LP GA 2.01,9.01 12/22/06 WELLS REAL ESTATE FUND X L P GA 2.01,9.01 12/22/06 WELLS REAL ESTATE FUND XI L P GA 2.01,9.01 12/22/06 WESCO INTERNATIONAL INC DE 1.01,9.01 12/29/06 WEST BANCORPORATION INC IA 8.01 12/28/06 WHEELING ISLAND GAMING INC DE 8.01 12/28/06 ZIX CORP TX 8.01,9.01 12/29/06 ASBURY AUTOMOTIVE GROUP INC DE 8.01 12/29/06 BELLSOUTH CORP GA 2.01,5.01,5.03,8.01,9.01 12/29/06 CAPITAL ALLIANCE INCOME TRUST REAL ES DE 5.02,9.01 12/29/06 China Media Group CORP TX 1.01,3.02,5.02 12/23/06 CITIZENS BANKING CORP MI 2.01,5.02,5.03,9.01 12/29/06 DENTAL PATIENT CARE AMERICA INC UT 1.01,9.01 12/27/06 ENERGY EAST CORP NY 5.02 12/29/06 MEDISTEM LABORATORIES, INC. 4.01,9.01 12/29/06 MERIDIAN HOLDINGS INC CO 2.01,5.02 12/29/06 SIRVA INC DE 2.02,7.01,9.01 12/29/06 THINK PARTNERSHIP INC NV 1.01,3.02,9.01 12/29/06 TRIPATH TECHNOLOGY INC 2.02,2.04,9.01 12/29/06