SEC NEWS DIGEST Issue 2007-05 January 9, 2007 COMMISSION ANNOUNCEMENTS COMMISSION MEETINGS ADDITIONAL CLOSED MEETING - THURSDAY, JANUARY 11, 2007 - 10:00 A.M. The subject matter of the closed meeting scheduled for Thursday, Jan. 11, 2007, will be: Institution and settlement of injunctive action. ENFORCEMENT PROCEEDINGS IN THE MATTER OF AMANDA COMPANY, INC., ET AL. An administrative law judge has issued an Order Making Findings and Revoking Registrations by Default (Default Order) in Amanda Company, Inc., et al. The Default Order finds that Amanda Company, Inc.; Com21, Inc.; Eco Soil Systems, Inc.; and Healthtrac, Inc., failed to comply with Section 13(a) of the Securities Exchange Act of 1934 and Exchange Act Rules 13a-1 and 13a-13 by failing to file required periodic reports over a period of several years. Based on these findings, the Default Order revokes the registration of each class of registered securities of Amanda Company, Inc.; Com21, Inc.; Eco Soil Systems, Inc.; and Healthtrac, Inc. (Rel. 34-55063; File No. 3-12486) IN THE MATTER OF DAVID MONAGHAN, CPA On January 8, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Rule 102(e) of the Commission's Rules of Practice, Making Findings, and Imposing Remedial Sanctions (Order) against David A. Monaghan, CPA. The Order finds that Monaghan, age 38, is and has been a certified public accountant licensed to practice in the State of Missouri and that from January 2001 until June 2002, Monaghan served as the vice president of finance for Northwestern Services Group (NSG), formerly a wholly owned subsidiary of Northwestern Corporation. The order also finds that the Commission filed a complaint against Monaghan in SEC v. Bart A. Thielbar, et al., Civil Action Number 06-4253 (SEC v. Thielbar), alleging that he and others participated in a fraudulent scheme to misstate the financial statements of Northwestern Communications Solutions (NCS), a former operating division of NSG. The Order further finds that on December 14, 2006, the U.S. District Court for the District of South Dakota entered a final judgment against Monaghan in SEC v. Thielbar for his role in the NCS financial fraud. The Final Judgment enjoins Monaghan from future violations, direct or indirect, of Section 17(a) of the Securities Act of 1933, and Sections 10(b) and 13(b)(5) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 10b-5 and 13b2-1 thereunder, and 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-11 thereunder. Based on the above, the Order suspends Monaghan from appearing or practicing before the Commission as an accountant, with a right to reapply after three years. Monaghan consented to the issuance of the Order without admitting or denying any of the findings in the Order except as to the Commission's jurisdiction over him, the subject matter of the proceedings, and the fact that the federal court entered the injunction against him. (Rel. 34-55054; AAE Rel. 2533; File No. 3- 12523) IN THE MATTER OF CARY GRISWOLD, CPA On January 8, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Rule 102(e) of the Commission's Rules of Practice, Making Findings, and Imposing Remedial Sanctions (Order) against Cary B. Griswold, CPA. The Order finds that Griswold, age 29, is and has been a certified public accountant licensed to practice in the State of South Dakota and that from April 2001 until August 2003, Griswold served as the primary staff accountant for Northwestern Communications Solutions (NCS), formerly an operating division of a subsidiary of Northwestern Corporation. The order also finds that the Commission filed a complaint against Griswold in SEC v. Bart A. Thielbar, et al., Civil Action Number 06-4253 (SEC v. Thielbar), alleging that she and others participated in misstating the financial statements of NCS. The Order further finds that on December 14, 2006, the U.S. District Court for the District of South Dakota entered a final judgment against Griswold in SEC v. Thielbar for her role in the NCS financial misstatements. The Final Judgment enjoins Griswold from future violations, direct or indirect, of Section 13(b)(5) of the Securities Exchange Act of 1934 (Exchange Act) and Rule 13b2-1 thereunder, and 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, 13a-11 and 13a-13 thereunder. Based on the above, the Order suspends Griswold from appearing or practicing before the Commission as an accountant, with a right to reapply after two years. Griswold consented to the issuance of the Order without admitting or denying any of the findings in the Order except as to the Commission's jurisdiction over her, the subject matter of the proceedings, and the fact that the federal court entered the injunction against her. (Rel. 34-55055; AAE Rel. 2534; File No. 3- 12524) IN THE MATTER OF JANA QUAM, CPA On January 8, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Rule 102(e) of the Commission's Rules of Practice, Making Findings, and Imposing Remedial Sanctions (Order) against Jana L. Quam, CPA. The Order finds that Quam, age 49, is and has been a certified public accountant licensed to practice in the State of South Dakota and that from June 1999 until June 2002, Quam served as controller of Northwestern Services Group (NSG), formerly a wholly owned subsidiary of Northwestern Corporation. The order also finds that the Commission filed a complaint against Quam in SEC v. Bart A. Thielbar, et al., Civil Action Number 06-4253 (SEC v. Thielbar), alleging that she and others participated in misstating the financial statements of Northwestern Communications Solutions (NCS), a former operating division of NSG. The Order further finds that on December 14, 2006, the U.S. District Court for the District of South Dakota entered a final judgment against Quam in SEC v. Thielbar for her role in the NCS financial misstatements. The Final Judgment enjoins Quam from future violations, direct or indirect, of Section 13(b)(5) of the Securities Exchange Act of 1934 (Exchange Act) and Rule 13b2-1 thereunder, and 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-11 thereunder. Based on the above, the Order suspends Quam from appearing or practicing before the Commission as an accountant, with a right to reapply after two years. Quam consented to the issuance of the Order without admitting or denying any of the findings in the Order except as to the Commission's jurisdiction over her, the subject matter of the proceedings, and the fact that the federal court entered the injunction against her. (Rel. 34-55056; AAE Rel. 2535; File No. 3- 12525) THREE AUCTION AGENTS SETTLE SEC CHARGES INVOLVING VIOLATIVE PRACTICES IN THE AUCTION RATE SECURITIES MARKET Today the Commission announced the institution of proceedings against three auction agents, Deutsche Bank Trust Company Americas, The Bank of New York, and Wilmington Trust Company, for engaging in violative practices in the $200 billion plus auction rate securities market. Auction rate securities are municipal bonds, corporate bonds or preferred stocks with interest rates or dividend yields that are periodically re-set through Dutch auctions. Simultaneously with the institution of the proceedings, the firms, which neither admit nor deny the findings in the order, consented to the entry of an SEC cease-and-desist order, which includes undertakings, and agreed to pay a total of $1.6 million. The SEC order finds that, between January 2003 and June 2004, each firm failed to conduct auctions for auction rate securities according to disclosed procedures in issuers' and broker-dealers' statements about the auctions. Specifically, all three auction agents accepted new or revised bids after the submission deadline and allowed broker- dealers to submit bids to prevent failed auctions. Deutsche Bank Trust Company Americas and The Bank of New York also allowed bids to prevent all-hold auctions. Some of these practices had the effect of favoring certain investors over others, and some had the effect of favoring the issuer of the securities over investors, or vice versa. In addition, to the extent that the practices affected the clearing rate, investors may not have been aware of the liquidity and credit risks associated with certain securities. By engaging in these practices, the firms caused violations of Section 17(a)(2) of the Securities Act of 1933, which prohibits material misstatements and omissions in any offer or sale of securities. The SEC order (1) requires each firm to cease and desist from committing or causing any violations and future violations of Section 17(a)(2) of the Securities Act; (2) requires each firm to provide certain disclosures of its material and current auction practices and procedures; and (3) requires each firm, not later than six months after the date of the order, to have its CEO or general counsel certify that it has implemented procedures in accordance with the auction procedures disclosed in the disclosure documents and any supplemental disclosures related to auction rate securities area. In addition, the firms have undertaken to make payments which are based upon their relative market share and their conduct relative to the broker-dealers that previously settled auction rate securities violations with the Commission: Deutsche Bank Trust Company Americas and The Bank of New York each will pay $750,000, and Wilmington Trust Company will pay $100,000. The Commission's investigation is continuing as to other entities that participate in the auction rate securities market. (Rels. 33-8767; 33- 8768; 33-8769; 33-8770; 34-55064; 34-55065; 34-55066; File No. 3- 12526) LAWRENCE LASSER, FORMER HEAD OF PUTNAM, SETTLES SEC CHARGES On January 9, 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 203(f) and 203(k) of the Investment Advisers Act of 1940 (Order) against Lawrence J. Lasser (Lasser). The Order finds that Lasser-who was the Chief Executive Officer of Putnam LLC and President of the investment adviser to the Putnam Funds, Putnam Investment Management, LLC (Putnam)-did not ensure that Putnam fulfilled its fiduciary duty to disclose adequately to the Putnam Funds' Board of Trustees the use of fund brokerage commissions to pay for "shelf space" arrangements or potential conflicts of interest created by this use. The Order finds that from at least January 1, 2000 through November 1, 2003, Putnam directed brokerage commissions on the Putnam Funds' portfolio transactions to broker-dealers for "shelf space" or heightened visibility within their distribution systems. The Putnam Funds' distributor, Putnam Retail Management Limited Partnership (PRM), had entered into arrangements with over 80 broker-dealers whereby the broker-dealers provided services designed to promote the sale of the Putnam Funds. Approximately 20 of those broker-dealers were paid in cash while over 60 of them received brokerage commissions from the Putnam Funds' portfolio transactions. When Putnam directed fund brokerage commissions to broker-dealers in connection with these arrangements, its affiliate, PRM, did not use its own assets to pay for these obligations. Because PRM and Putnam were under common control, the entire Putnam organization benefited from the use of fund assets to defray such expenses. However, Putnam did not adequately disclose this conflict of interest to the Putnam Board. Putnam also did not adequately disclose to the Putnam Board the potential conflict of interest presented for its Equity Trading group, which was faced with directing trades to the broker-dealers designated by PRM for these arrangements, while at the same time satisfying its best execution obligations. The Order also finds that Lasser knew that Putnam used fund brokerage commissions to satisfy these arrangements and was aware of potential conflicts of interest created by this use. Lasser, however, did not adequately disclose or ensure that anyone else disclosed to the Putnam Board the use of brokerage commissions or potential conflicts of interest created by this use. As a result, the Order finds that Lasser willfully aided and abetted and was a cause of Putnam's violation of the antifraud provisions of Section 206(2) of the Advisers Act. Based on the above, the Order requires Lasser to cease-and-desist from committing or causing any violations and any future violations of Section 206(2) of the Advisers Act and requires Lasser to pay $75,000 in civil penalties. Lasser consented to the issuance of the Order without admitting or denying any of the findings therein. For information about the related proceeding against Putnam, See SEC News Digest, Issue 2005-55 (March 23, 2005). SEC SETTLES FINANCIAL FRAUD ACTION AGAINST FORMER CONTROLLER OF U.S. FOODSERVICE On January 8, the Commission filed a settled civil action against Suzanne Brown, alleging that she and others at U.S. Foodservice, Inc. (USF), a subsidiary of Royal Ahold (Koninklijke Ahold N.V.) (Ahold), engaged in a large-scale fraud that, for fiscal years 2001 and 2002, materially overstated income by approximately $700 million in Commission filings and other public announcements. Brown's illegal acts and failures to act occurred when Brown was USF's Corporate Controller. The Commission's complaint alleges that, at the instruction of USF executives who supervised her, Brown directed that materially overstated promotional allowance entries be recorded in the books and records of USF. The complaint alleges that these entries did not reflect the company's actual operating performance; instead, they were determined solely by what USF required to make its budgeted earnings. The complaint also alleges that Brown knew, or was reckless in not knowing, that the entries improperly inflated operating income reported on USF's financial statements, which were consolidated into Ahold's Commission filings and other public statements. According to the complaint, Brown made or directed others to make entries in USF's books and records that she knew, or was reckless in not knowing, were false, without basis in fact, and did not comply with Generally Accepted Accounting Principles. The complaint alleges that these entries included releases of reserves and accruals to make up for earnings shortfalls. Finally, the complaint alleges that Brown provided Ahold's independent auditors with false and/or misleading information in connection with their reviews and audit of USF's financial statements. Brown has agreed to settle the Commission's action, without admitting or denying the allegations in the complaint, by consenting to a judgment permanently enjoining her from violating Sections 10(b) and 13(b)(5) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 10b-5 and 13b2-1 thereunder and from aiding and abetting any violation of Sections 13(a), 13(b)(2)(A), and 13(b)(2)(B) of the Exchange Act and Rules 12b-20, 13a-1 and 13b2-2 thereunder. The judgment also orders Brown to pay a civil penalty of $100,000 and imposes a five-year officer and director bar. Brown has also consented to the issuance of an Order Instituting Administrative Proceedings Pursuant to Rule 102(E) of the Commission's Rules of Practice, Making Findings, and Imposing Remedial Sanctions, which suspends her from appearing or practicing before the Commission as an accountant for a period of no less than five years. The Commission's investigation is continuing. The Commission acknowledges the assistance and cooperation of the Office of the United States Attorney for the Southern District of New York and the New York Office of the Federal Bureau of Investigation. [SEC v. Suzanne Brown, Civil Action No.07-0038 (CKK), USDC, DDC] (LR-19961; AAE Rel. 2536) SEC v. JAMES TAMBONE AND ROBERT HUSSEY The Commission today announced that on Dec. 28, 2006, the Hon. Nathaniel M. Gorton of the United States District Court for the District of Massachusetts, acting on defendants' motions, dismissed with prejudice the claims brought against two former executives of Columbia Funds Distributor Inc. in connection with undisclosed market timing arrangements in the Columbia complex of mutual funds. In its complaint, the SEC had alleged that James Tambone, the former Co-President of Columbia Funds Distributor, Inc., and Robert Hussey, the former Managing Director for National Accounts, violated Section 17(a) of the Securities Act of 1933 and Section 10(b) and Rule 10b-5 of the Securities Exchange Act of 1934. The SEC had also alleged that they aided and abetted violations of Section 15(c)(1), Section 10(b), and Rule 10b-5 of the Exchange Act, and of Sections 206(1) and 206(2) of the Investment Advisers Act of 1940. [SEC v. James Tambone and Robert Hussey, Civil Action No. 06-10885-NMG (D. Mass.)] (LR-19962) TELVEST COMMUNICATIONS, LLC, MORGAN SPAULDING, INC., AND PRINCIPAL JACKIE GROSS AGREE TO DISGORGE $1.58 MILLION IN FRAUD SETTLEMENT; UNREGISTERED BROKER JOHN FLANDERS AGREES TO CEASE AND DESIST ORDER AND TO PAY OVER $207,000; BOTH INDIVIDUALS BARRED AS BROKER-DEALERS Jackie Gross and two entities he controlled, Telvest Communications, LLC and Morgan Spaulding, Inc., the latter a defunct Texas-based brokerage firm, have consented to the entry of final judgments of the Commission's fraud case filed against them, without admitting or denying the allegations in the Commission's complaint. Pursuant to the settlements, which are subject to Court approval, each will be permanently enjoined from violating the antifraud provisions of the federal securities laws, Section 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b- 5 thereunder. Telvest will also be permanently enjoined from violating the broker dealer registration provision of the federal securities laws, Section 15(a) of the Exchange Act. The settlements require disgorgement of $1,589,000, plus $182,098 in prejudgment interest. Gross will be jointly and severally liable with Telvest for the $1.2 million, plus $137,519 in prejudgment interest, ordered against Telvest; Morgan Spaulding will be liable for $389,000 in disgorgement plus $44,579 in prejudgment interest. The final judgment against Gross imposes a $186,000 civil money penalty against him. Gross also agreed, on a neither admit nor deny basis, to settle administrative proceedings to be instituted against him based on the entry of the final judgment in the civil action. The Commission's order permanently bars Gross from associating with any broker or dealer. The Commission simultaneously instituted and settled administrative proceedings against John Flanders, who the Commission found acted as an unregistered broker-dealer in connection with Telvest's Regulation S offerings. Flanders, on a neither admit nor deny basis, consented to a Commission order requiring that he pay disgorgement of $165,000, prejudgment interest of $17,245, and a penalty of $25,000. In addition, the Commission barred Flanders from associating with any broker dealer with a right to reapply after three years, without admitting or denying the findings contained in the order. In consideration of the settlement offer, the Commission asked the Court to dismiss its pending civil action against Flanders. In its complaint filed June 20, 2005, the Commission alleged that from approximately late 2001 through Sept. 30, 2003, Gross, Telvest, and Morgan Spaulding engaged in a fraudulent scheme to distribute nearly $15 million in stock of U.S.-based companies to overseas investors by, among other things, deceiving the investors to believe that nearly all the purchase price would be remitted to the issuing companies when, in fact, approximately 55 to 70 percent was paid to Gross, Morgan Spaulding and Telvest; to overseas brokerage firms as undisclosed commissions; and as "finder fees" to promoters. Only about 30 to 45 percent of the invested proceeds actually made it to the issuers. Written confirmations to investors fraudulently disclosed a fee of only one percent of the purchase price or a flat $50. For additional information, see Litigation Release No. 19275/June 20, 2005. [SEC v. Jackie Gross, et al., Civil Action No. 3:05CV1251(N) (N.D. Tex.)] (LR-19963) SELF-REGULATORY ORGANIZATIONS ACCELERATED APPROVAL OF PROPOSED RULE CHANGE The Commission granted accelerated approval to a proposed rule change (SR-NASDAQ-2006-055) as amended by Amendment No. 1 submitted by The NASDAQ Stock Market to temporarily adjust tier volume limits. Publication is expected in the Federal Register during the week of January 8. (Rel. 34-55042) APPROVAL OF PROPOSED RULE CHANGE The Commission approved a proposed rule change filed by The NASDAQ Stock Market (SR-NASDAQ-2006-047) to modify its listing rules in the case of a reverse merger. Publication is expected in the Federal Register during the week of January 8. (Rel. 34-55052) JOINT INDUSTRY PLANS RELEASES ORDER APPROVING AN AMENDMENT TO THE PLAN FOR REPORTING OF CONSOLIDATED OPTIONS LAST SALE REPORTS AND QUOTATION INFORMATION The Commission granted approval to an amendment to the Plan for Reporting of Consolidated Options Last Sale Reports and Quotation Information submitted pursuant to Section 11A of the Securities Exchange Act of 1934 and Rule 608 thereunder by the Options Price Reporting Authority (SR-OPRA-2006-02) to provide that classes of Foreign Currency Options newly introduced for trading on any of the parties to the Plan be treated under the provision "Special Temporary Provision for Newly Traded FCO Securities" during a temporary period ending on Dec. 31, 2007. Publication is expected in the Federal Register during the week of January 8. (Rel. 34-55049) 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-8 RENT A CENTER INC DE, 5700 TENNYSON PARKWAY, THIRD FLOOR, PLANO, TX, 75024, 2144192613 - 0 ($71,551,240.59) Equity, (File 333-139792 - Jan. 4) (BR. 06B) S-1 METROPCS COMMUNICATIONS INC, 0 ($1,125,000,000.00) Equity, (File 333-139793 - Jan. 4) (BR. 11) S-8 SEALY CORP, 520 PIKE ST, SEATTLE, WA, 98101, 2066251233 - 17,986,845 ($151,291,757.44) Equity, (File 333-139794 - Jan. 4) (BR. 06C) S-3 G III APPAREL GROUP LTD /DE/, 512 SEVENTH AVE, NEW YORK, NY, 10018, 2126298830 - 0 ($75,068,878.50) Equity, (File 333-139795 - Jan. 4) (BR. 02C) S-8 HI TECH PHARMACAL CO INC, 369 BAYVIEW AVENUE, AMITYVILLE, NY, 11701, 5167898228 - 750,000 ($9,037,500.00) Equity, (File 333-139796 - Jan. 4) (BR. 01A) SB-2 Patterson Brooke Resources Inc., 2398 HAINES ROAD, UNIT 5, MISSISSAUGA, A6, L4Y 1Y6, 416-819-3795 - 838,000 ($41,900.00) Equity, (File 333-139797 - Jan. 4) (BR. ) S-8 ADVANCED PLANT PHARMACEUTICALS INC, 43 W 33RD STREET, NEW YORK, NY, 10001, 2124027878 - 0 ($322,000.00) Equity, (File 333-139800 - Jan. 4) (BR. 04B) S-3ASR FOREST CITY ENTERPRISES INC, 1100 TERMINAL TOWER, 50 PUBLIC SQ, CLEVELAND, OH, 44113, 216-621-6060 - 287,500,000 ($287,500,000.00) Non-Convertible Debt, (File 333-139801 - Jan. 4) (BR. 08B) S-3 OHIO POWER CO, 1 RIVERSIDE PLAZA, COLUMBUS, OH, 43215, 614-716-2654 - 0 ($450,000,000.00) Non-Convertible Debt, (File 333-139802 - Jan. 4) (BR. 02B) S-8 FELLOWS ENERGY LTD, 8716 ARAPAHOE ROAD, C/O FELLOWS ENERGY LTD., BOULDER, CO, 80303, 7203086109 - 2,000,000 ($150,000.00) Equity, (File 333-139803 - Jan. 4) (BR. 04C) SB-2 Future Quest Nevada, Inc., 6302 MESEDGE DRIVE, COLORADO SPRINGS, CO, 80919, 7195982469 - 25,000,000 ($500,000.00) Equity, (File 333-139804 - Jan. 4) (BR. ) SB-2 InfoLinx Communications Ltd., 180 PEMBERTON AVENUE, NORTH VANCOUVER, A1, V7P 2R5, 604-990-9368 - 16,208,810 ($3,971,159.00) Equity, (File 333-139805 - Jan. 4) (BR. ) S-4 IBERIABANK CORP, 200 WEST CONGRESS STREET, LAFAYETTE, LA, 70505, 3375214003 - 0 ($41,469,052.00) Equity, (File 333-139806 - Jan. 4) (BR. 07A) S-4 MARSHALL & ILSLEY CORP/WI/, ATTN: OFFICE OF THE GENERAL COUNSEL, 770 NORTH WATER STREET, MILWAUKEE, WI, 53202, 4147657801 - 0 ($73,504,082.52) Equity, (File 333-139807 - Jan. 4) (BR. 07A) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: 1.01 Entry into a Material Definitive Agreement 1.02 Termination of a Material Definitive Agreement 1.03 Bankruptcy or Receivership 2.01 Completion of Acquisition or Disposition of Assets 2.02 Results of Operations and Financial Condition 2.03 Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant 2.04 Triggering Events That Accelerate or Increase a Direct Financial Obligation under an Off-Balance Sheet Arrangement 2.05 Cost Associated with Exit or Disposal Activities 2.06 Material Impairments 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing 3.02 Unregistered Sales of Equity Securities 3.03 Material Modifications to Rights of Security Holders 4.01 Changes in Registrant's Certifying Accountant 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review 5.01 Changes in Control of Registrant 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year 5.04 Temporary Suspension of Trading Under Registrant's Employee Benefit Plans 5.05 Amendments to the Registrant's Code of Ethics, or Waiver of a Provision of the Code of Ethics 6.01. ABS Informational and Computational Material. 6.02. Change of Servicer or Trustee. 6.03. Change in Credit Enhancement or Other External Support. 6.04. Failure to Make a Required Distribution. 6.05. Securities Act Updating Disclosure. 7.01 Regulation FD Disclosure 8.01 Other Events 9.01 Financial Statements and Exhibits 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 100 F Street, N.E., Washington, D.C. 20549-1090 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . STATE NAME OF ISSUER CODE 8K ITEM NO. DATE COMMENT ------------------------------------------------------------------------------------------------------- 2-Track Global, Inc. 5.02 12/31/06 ABERCROMBIE & FITCH CO /DE/ DE 7.01,9.01 01/04/07 Abington Community Bancorp, Inc. PA 5.02,9.01 12/27/06 ACCELRYS, INC. DE 2.05 12/22/06 ADESA INC 5.02 12/27/06 AEHR TEST SYSTEMS CA 2.02,9.01 01/04/07 AIRNET SYSTEMS INC OH 1.01,1.02,5.02,9.01 12/28/06 AIRTRAX INC NJ 5.02,9.01 12/11/06 ALEXANDER & BALDWIN INC HI 1.01,2.03,9.01 12/28/06 ALLERGAN INC DE 8.01,9.01 01/04/07 ALLIANT TECHSYSTEMS INC DE 5.02,9.01 01/03/07 Allis Chalmers Energy Inc. DE 8.01,9.01 01/04/07 ALLSCRIPTS HEALTHCARE SOLUTIONS INC DE 8.01 12/13/06 Alternative Loan Trust 2006-OA19 7.01,9.01 12/22/06 Altra Holdings, Inc. DE 8.01,9.01 01/04/07 Altra Industrial Motion, Inc. DE 8.01,9.01 01/04/07 AMERICAN BAR ASSOCIATION MEMBERS STAT MA 5.02 12/12/06 AMERICAN LAND LEASE INC DE 1.01,9.01 12/29/06 AMERICAN RIVER BANKSHARES CA 7.01,9.01 01/04/07 AMERICAN ROCK SALT CO LLC 7.01 01/04/07 AMERICAN SAFETY INSURANCE HOLDINGS LT 5.02 01/01/06 American Southwest Music Distribution DE 1.01,3.02 01/02/07 ANIXTER INTERNATIONAL INC DE 8.01,9.01 01/04/07 ANNTAYLOR STORES CORP DE 7.01,9.01 01/04/07 ARCADIA RESOURCES, INC NV 3.02,9.01 12/28/06 ARGON ST, Inc. DE 8.01 12/29/06 ARROW ELECTRONICS INC NY 1.01,9.01 01/02/07 ARROW INTERNATIONAL INC PA 2.02,9.01 01/04/07 ASI ENTERTAINMENT INC DE 8.01,9.01 12/31/06 ASIAINFO HOLDINGS INC DE 5.02 01/01/07 ASIAMART, INC. DE 9.01 06/22/06 AMEND AspenBio Pharma, Inc. CO 2.02,3.02,7.01,9.01 12/29/06 ASTORIA FINANCIAL CORP DE 8.01,9.01 01/04/07 ATHEROGENICS INC GA 5.02 01/01/07 AVNET INC NY 7.01,9.01 12/31/06 BAKERS FOOTWEAR GROUP INC MO 7.01,9.01 01/04/07 BANCINSURANCE CORP OH 8.01,9.01 01/04/07 BANK JOS A CLOTHIERS INC /DE/ DE 8.01,9.01 01/04/07 BARNWELL INDUSTRIES INC DE 8.01,9.01 01/04/07 BASIC EARTH SCIENCE SYSTEMS INC DE 8.01,9.01 01/04/07 BASIC ENERGY SERVICES INC 5.02,9.01 12/29/06 Bear Stearns ALT-A Trust 2006-6 DE 6.04 12/28/06 Bear Stearns ALT-A Trust 2006-R1 DE 6.04 12/28/06 Bear Stearns Asset Backed Securities DE 9.01 07/26/06 Bear Stearns Asset Backed Securities DE 9.01 07/26/06 Bear Stearns Asset Backed Securities DE 9.01 03/07/06 Bear Stearns Asset Backed Securities DE 9.01 06/21/06 bebe stores, inc. CA 2.02,9.01 12/30/06 BEHRINGER HARVARD MID TERM VALUE ENHA TX 2.01,9.01 12/28/06 BELLAVISTA CAPITAL INC MD 2.02,9.01 01/03/07 BERKSHIRE HILLS BANCORP INC 8.01,9.01 01/03/07 BIO RAD LABORATORIES INC DE 3.01 01/03/07 BIODELIVERY SCIENCES INTERNATIONAL IN DE 1.01,9.01 12/28/06 BISYS GROUP INC DE 1.01,9.01 12/29/06 BJs RESTAURANTS INC CA 8.01,9.01 01/04/07 BJS WHOLESALE CLUB INC DE 7.01,9.01 01/04/07 Bois d Arc Energy, Inc. NV 8.01,9.01 01/04/07 BOOTS & COOTS INTERNATIONAL WELL CONT DE 1.01 12/15/06 BOSTON LIFE SCIENCES INC /DE DE 1.01,9.01 12/28/06 Brand Energy & Infrastructure Service DE 8.01,9.01 01/03/07 Brand Energy & Infrastructure Service DE 8.01,9.01 01/03/07 BRIGHAM EXPLORATION CO DE 2.02,7.01,9.01 01/03/07 BRINKER INTERNATIONAL INC DE 8.01,9.01 01/04/07 BROADCOM CORP CA 5.02 12/29/06 BROADWAY FINANCIAL CORP \DE\ DE 5.02 12/31/06 BUTLER INTERNATIONAL INC /MD/ MD 1.01,9.01 12/27/06 BWAY CORP DE 5.02,9.01 01/03/07 CADISCOR RESOURCES INC. 8.01 12/31/06 CAL MAINE FOODS INC DE 5.02,9.01 12/28/06 CAL MAINE FOODS INC DE 2.02,9.01 01/03/07 CAL-BAY INTERNATIONAL INC NV 2.01 01/03/07 CALLISTO PHARMACEUTICALS INC DE 8.01,9.01 01/04/07 CALTON INC NJ 5.02 12/29/06 Camelot Entertainment Group, Inc. DE 1.01,2.03,3.02,9.01 12/27/06 CANEUM INC NV 1.01,2.01,3.02,7.01,9.01 12/29/06 CANO PETROLEUM, INC 2.03,5.02,9.01 12/28/06 CANYON RESOURCES CORP DE 1.01,2.01,9.01 12/29/06 CAREMARK RX INC DE 8.01,9.01 01/04/07 CASH SYSTEMS INC DE 1.01,9.01 12/29/06 CELEBRATE EXPRESS, INC. 2.02,5.02,9.01 01/04/07 CELLSTAR CORP DE 7.01,9.01 01/04/07 CENTENNIAL COMMUNICATIONS CORP /DE DE 2.02,9.01 01/04/07 CENTURY PROPERTIES FUND XVIII CA 2.01,9.01 12/28/06 CHARLES & COLVARD LTD NC 1.01,9.01 12/29/06 CHICOS FAS INC FL 7.01,9.01 01/04/07 CHILDRENS PLACE RETAIL STORES INC 8.01,9.01 01/04/07 China 3C Group NV 5.02,9.01 01/02/07 CINGULAR WIRELESS LLC DE 5.01,8.01 12/29/06 Citicorp Mortgage Securities Trust, S DE 8.01,9.01 01/04/07 CITIGROUP DIVERSIFIED FUTURES FUND LP 3.02 01/01/07 CITIGROUP FAIRFIELD FUTURES FUND LP I 3.02 01/01/07 CLAIRES STORES INC DE 2.02,9.01 01/04/07 CNB CORP /SC/ SC 1.01,5.02,7.01,9.01 12/21/06 COAST FINANCIAL HOLDINGS INC 5.02,9.01 12/29/06 COGNEX CORP MA 8.01,9.01 01/04/07 COLLINS & AIKMAN FLOOR COVERINGS INC DE 8.01 12/31/06 COMARCO INC CA 2.02,9.01 12/21/06 Comstock Homebuilding Companies, Inc. DE 5.02,8.01,9.01 12/27/06 COMSTOCK RESOURCES INC NV 8.01,9.01 01/04/07 COMSYS IT PARTNERS INC DE 5.02 01/02/07 CONNETICS CORP DE 1.01 12/28/06 CONOCOPHILLIPS DE 2.02,9.01 01/04/07 CONSTELLATION BRANDS, INC. DE 2.02,7.01,9.01 01/04/07 CORAUTUS GENETICS INC DE 5.02 12/29/06 Cord Blood America, Inc. FL 5.02 12/31/06 CORILLIAN CORP OR 2.05 12/27/06 COVER ALL TECHNOLOGIES INC DE 5.02,9.01 12/26/06 AMEND CRAY INC WA 1.01,1.02,2.03,9.01 12/29/06 CRDENTIA CORP DE 1.01,9.01 12/29/06 CRM Holdings, Ltd. 1.02 12/31/06 CYBER DEFENSE SYSTEMS INC FL 8.01,9.01 01/04/07 CYTOGEN CORP DE 5.02 01/01/07 DADE BEHRING HOLDINGS INC DE 5.02 12/28/06 DELCATH SYSTEMS INC DE 5.02,9.01 01/02/07 DENDREON CORP DE 1.02,5.02,9.01 01/01/07 DENNYS CORP DE 2.02,9.01 01/04/07 DIGIMARC CORP DE 5.02,9.01 01/02/07 DISTRIBUTED ENERGY SYSTEMS CORP DE 5.02,7.01,9.01 01/04/07 DIVERSIFAX INC DE 5.02 12/29/06 DOLLAR GENERAL CORP TN 7.01,9.01 01/04/07 DOR BIOPHARMA INC DE 1.01,3.02,9.01 01/03/07 DRESS BARN INC CT 2.02,8.01,9.01 01/03/07 DUQUESNE LIGHT HOLDINGS INC PA 8.01 10/13/06 ECB BANCORP INC NC 5.02 01/01/07 Education Realty Trust, Inc. MD 5.02,9.01 01/01/07 ELECTRO SCIENTIFIC INDUSTRIES INC OR 2.02,9.01 01/04/07 EMCOR GROUP INC DE 5.02,9.01 12/31/06 ENCOMPASS HOLDINGS, INC. NV 5.02 01/02/07 ENVIRONMENTAL SERVICE PROFESSIONALS, NV 3.03,9.01 01/02/07 ENZON PHARMACEUTICALS INC DE 8.01 01/03/07 EQUIFAX INC GA 5.02 01/02/07 EVOLVING SYSTEMS INC DE 1.01,5.02 01/01/07 EXPRESS SCRIPTS INC DE 8.01,9.01 01/04/07 FAMILY DOLLAR STORES INC DE 7.01,9.01 01/04/07 Farrier Resources Corp NV 1.01,2.01,3.02,3.03,5.01,5.02, 12/29/06 5.03,9.01 Federal Home Loan Bank of Boston X1 2.03 12/27/06 Federal Home Loan Bank of Chicago X1 2.03 01/02/07 Federal Home Loan Bank of Cincinnati X1 2.03,9.01 01/02/07 Federal Home Loan Bank of New York X1 2.03,9.01 01/02/06 Federal Home Loan Bank of Pittsburgh PA 2.03,9.01 12/29/06 Federal Home Loan Bank of San Francis X1 2.03 01/02/07 Federal Home Loan Bank of Seattle 2.03 01/04/07 Federal Home Loan Bank of Topeka 2.03 01/02/07 FEDERATED INVESTORS INC /PA/ PA 1.01 12/27/06 FINLAY ENTERPRISES INC /DE DE 2.02,9.01 01/04/07 FINLAY ENTERPRISES INC /DE DE 1.01,9.01 12/27/06 FINLAY FINE JEWELRY CORP DE 2.02,9.01 01/04/07 FINLAY FINE JEWELRY CORP DE 1.01,9.01 12/27/06 First Source Data, Inc. NV 1.01,9.01 12/30/06 FIRST WEST VIRGINIA BANCORP INC WV 8.01,9.01 12/13/06 FLORIDA PUBLIC UTILITIES CO FL 1.01 12/28/06 FOG CUTTER CAPITAL GROUP INC MD 1.01 01/04/07 FORGENT NETWORKS INC DE 8.01,9.01 12/29/06 FOSSIL INC DE 5.02,9.01 12/31/06 FreightCar America, Inc. DE 5.02,9.01 01/03/07 GALAXY ENERGY CORP CO 1.01,9.01 12/29/06 GAP INC DE 7.01,9.01 01/04/07 GLACIER BANCORP INC DE 5.02,9.01 12/27/06 GLOBAL CROSSING LTD 1.01,9.01 12/29/06 GLOBAL PAYMENTS INC GA 5.02 01/03/07 GLOBALSANTAFE CORP 7.01,9.01 01/04/07 Gold Kist Inc. DE 1.02,3.03,5.01,5.02,9.01 12/27/06 GOLDEN PHOENIX MINERALS INC /MN/ MN 8.01,9.01 01/04/07 GOLF TRUST OF AMERICA INC MD 1.01,9.01 12/28/06 Granite Falls Energy, LLC MN 5.02 12/29/06 GREAT LAKES BANCORP, INC. DE 1.01,5.02 01/02/07 GREER BANCSHARES INC SC 1.01,2.03,9.01 12/28/06 GROUP 1 AUTOMOTIVE INC DE 8.01 12/29/06 GTA-IB, LLC FL 1.01,9.01 12/28/06 GTC BIOTHERAPEUTICS INC MA 1.01,2.03,8.01,9.01 12/29/06 Harbin Electric, Inc 4.01,9.01 12/14/06 AMEND HARTCOURT COMPANIES INC UT 1.01,9.01 01/04/07 HARVEST NATURAL RESOURCES, INC. DE 8.01 01/04/07 HASBRO INC RI 8.01,9.01 01/04/07 HEALTHWAYS, INC DE 2.02,9.01 01/04/07 HERBALIFE LTD. E9 2.02,9.01 01/04/07 HERCULES OFFSHORE, INC. DE 8.01,9.01 01/04/07 HERSHA HOSPITALITY TRUST MD 2.01,9.01 12/28/06 HESS CORP DE 1.01 01/01/07 HOME DEPOT INC DE 5.02,9.01 01/02/07 ICON HEALTH & FITNESS INC DE 1.01,2.03,9.01 12/28/06 IElement CORP NV 1.01,2.03,3.02,5.02,7.01,9.01 01/04/07 IMAGING3 INC CA 8.01 01/02/07 INDYMAC MBS INC RESIDENTIAL ASSET SEC 8.01 12/26/06 IndyMac RAST 2004-R2 8.01 12/26/06 INFOSONICS CORP 1.01,9.01 12/29/06 INHIBITEX, INC. 1.01,9.01 01/03/07 INSIGNIA SYSTEMS INC/MN MN 5.02,9.01 12/28/06 INSPIRE PHARMACEUTICALS INC DE 9.01 01/04/07 INTEGRATED ELECTRICAL SERVICES INC DE 7.01,9.01 12/28/06 INTERVOICE INC TX 2.02,9.01 01/03/07 INTRUSION INC DE 1.01,3.02,3.03,8.01,9.01 12/28/06 ISONICS CORP CA 5.03,8.01,9.01 01/02/07 James River Coal CO VA 1.01 12/27/06 JO-ANN STORES INC OH 7.01,9.01 01/04/07 JPMAC 2006-WMC4 DE 8.01,9.01 01/04/07 KapStone Paper & Packaging CORP DE 1.01,2.01,2.02,2.03,5.02,5.06, 12/29/06 9.01 KEYNOTE SYSTEMS INC DE 4.01,9.01 12/27/06 KID CASTLE EDUCATIONAL CORP FL 1.01,3.02,9.01 12/28/06 KOHLS CORPORATION WI 7.01,9.01 01/04/07 Koppers Holdings Inc. PA 1.01,9.01 12/31/06 LAIDLAW INTERNATIONAL INC DE 2.02,9.01 01/04/07 LESCO INC/OH OH 1.01 12/28/06 LIQUIDMETAL TECHNOLOGIES INC 1.01,2.03,3.02,7.01,9.01 01/03/07 LONGS DRUG STORES CORP MD 7.01,9.01 01/04/07 LUCYS CAFE INC 8.01,9.01 12/29/06 M WAVE INC DE 1.01,3.02,7.01,9.01 12/29/06 MACKINAC FINANCIAL CORP /MI/ MI 1.01,5.02,9.01 12/21/06 MADISON GAS & ELECTRIC CO WI 1.01,2.03,9.01 12/29/06 MAGELLAN HEALTH SERVICES INC DE 8.01,9.01 12/29/06 MAGMA DESIGN AUTOMATION INC DE 8.01 12/29/06 MAGNUS INTERNATIONAL RESOURCES, INC. NV 8.01,9.01 09/07/06 MAPINFO CORP DE 5.02,9.01 12/28/06 MARVELL TECHNOLOGY GROUP LTD D0 5.02,9.01 12/27/06 MATRIX SERVICE CO DE 2.02,5.02,9.01 01/04/07 MAX RE CAPITAL LTD 8.01 12/28/06 MAX RE CAPITAL LTD 8.01 12/28/06 AMEND MDC HOLDINGS INC DE 5.02 12/29/06 MEADE INSTRUMENTS CORP DE 2.02,9.01 01/04/07 MEDI HUT CO INC DE 5.02 01/02/07 MEDTOX SCIENTIFIC INC DE 5.02,9.01 12/27/06 MICROMET, INC. DE 1.01,9.01 12/27/06 MICROSEMI CORP DE 1.01,1.02,9.01 12/29/06 MIDCAROLINA FINANCIAL CORP NC 9.01 12/22/06 AMEND MIDDLEFIELD BANC CORP OH 5.02,9.01 12/28/06 MILLENNIUM PHARMACEUTICALS INC DE 2.02 01/04/07 MINDSPEED TECHNOLOGIES, INC DE 2.02,9.01 01/04/07 MINGHUA GROUP INTERNATIONAL HOLDINGS NY 1.01,9.01 12/29/06 MISONIX INC NY 1.01,1.02,2.03,9.01 12/29/06 MODTECH HOLDINGS INC CA 1.01,2.03,3.02,9.01 12/28/06 MONSANTO CO /NEW/ DE 2.02 11/30/06 MOSAIC CO 7.01,9.01 01/04/07 MOSAIC CO 1.01 12/27/06 MoSys, Inc. CA 5.02 01/04/07 MOTHERS WORK INC DE 5.02 12/27/06 MSC INDUSTRIAL DIRECT CO INC NY 2.02,9.01 01/04/07 NAPSTER INC DE 2.02,9.01 01/04/07 NATIONAL HOUSING PARTNERSHIP REALTY F MD 8.01 12/28/06 National Investment Managers Inc. FL 1.01,2.01,9.01 01/02/07 NATIONAL PRESTO INDUSTRIES INC WI 5.02 12/31/06 NATIONAL QUALITY CARE INC DE 1.02,8.01,9.01 12/29/06 NATIONWIDE HEALTH PROPERTIES INC MD 5.02,9.01 12/29/06 NATURAL RESOURCE PARTNERS LP DE 1.01,2.01,3.02,3.03,5.02,5.03, 01/04/07 8.01,9.01 NATURE VISION, INC. MN 5.02,9.01 12/27/06 NAVISTAR INTERNATIONAL CORP DE 1.01 01/03/07 Nayna Networks, Inc. WY 1.01,9.01 12/15/06 Neiman Marcus, Inc. DE 2.02,7.01,9.01 01/04/07 NETFABRIC HOLDINGS, INC DE 8.01,9.01 01/04/07 NEW FRONTIER ENERGY INC CO 3.02 12/29/06 NEW MEDIUM ENTERPRISES INC NV 8.01 01/04/07 New York & Company, Inc. 7.01,9.01 01/04/07 NewGen Technologies, Inc NV 4.01,9.01 12/21/06 AMEND NEWPARK RESOURCES INC DE 1.01,5.02,5.05,9.01 12/28/06 NEWS CORP 3.03,8.01,9.01 01/03/07 NEWSEARCH INC CO 1.01,3.02,9.01 01/04/07 NEXTERA ENTERPRISES INC DE 1.01,1.02,5.02,9.01 12/29/06 nFinanSe Inc. NV 1.01,3.02,5.03,7.01,9.01 01/04/07 NNN Apartment REIT, Inc. MD 1.01,2.01,2.03,7.01,9.01 12/28/06 NOBLE INTERNATIONAL, LTD. DE 5.02 01/04/07 NORDSTROM INC WA 7.01 01/04/07 NORTHEAST UTILITIES MA 5.02 12/30/06 NOVADEL PHARMA INC DE 3.02,9.01 12/27/06 NTS MORTGAGE INCOME FUND DE 7.01,9.01 01/03/07 ONLINE VACATION CENTER HOLDINGS CORP 1.01,2.01,9.01 01/03/07 OPEN SOLUTIONS INC DE 7.01 01/03/07 OPENWAVE SYSTEMS INC DE 2.02,5.02,7.01,9.01 01/02/07 Opes Exploration Inc. NV 5.01,5.02 01/03/07 ORALABS HOLDING CORP CO 1.01,2.01,3.02,4.01,5.01,5.02, 01/04/07 5.03,8.01,9.01 ORIGEN FINANCIAL INC DE 5.02,9.01 12/28/06 ORIGINALLY NEW YORK INC 3.02 12/29/06 OSCIENT PHARMACEUTICALS CORP MA 1.01,9.01 12/28/06 PANERA BREAD CO DE 2.02,9.01 01/04/07 Partners Financial CORP FL 5.02 12/31/06 PATHFINDER BANCORP INC DE 5.02 01/04/07 PEGASYSTEMS INC MA 1.01 12/29/06 PEMCO AVIATION GROUP INC DE 5.02,9.01 12/28/06 PENSECO FINANCIAL SERVICES CORP PA 8.01 01/04/07 PETMED EXPRESS INC FL 7.01,8.01,9.01 01/03/07 PetroHunter Energy Corp MD 1.01,7.01,9.01 12/29/06 Phantom Entertainment, Inc. DE 4.01,9.01 01/02/07 PHARMOS CORP NV 9.01 10/25/06 AMEND PIER 1 IMPORTS INC/DE DE 8.01,9.01 01/04/07 PILGRIMS PRIDE CORP DE 2.01,2.03,9.01 12/27/06 PONIARD PHARMACEUTICALS, INC. WA 8.01,9.01 01/03/07 POTLATCH CORP DE 5.02 12/31/06 PRACTICEXPERT INC NV 1.01,2.01,5.02,9.01 12/29/06 PRO-FAC COOPERATIVE INC 7.01,9.01 01/04/07 PROASSURANCE CORP DE 7.01,8.01,9.01 01/03/07 PROLIANCE INTERNATIONAL, INC. DE 8.01 12/31/06 PROVIDENT NEW YORK BANCORP DE 4.01 01/04/07 PS BUSINESS PARKS INC/CA CA 7.01,9.01 01/03/07 RAIT Financial Trust MD 8.01,9.01 01/03/07 RAIT Financial Trust MD 2.01,9.01 12/11/06 AMEND RENAISSANCE CAPITAL GROWTH & INCOME F TX 2.02,9.01 01/03/07 Renaissance Home Equity Loan Trust 20 8.01,9.01 12/01/06 RENOVIS INC DE 5.02,8.01,9.01 12/29/06 REPLIDYNE INC 7.01,9.01 12/26/06 RIGHTNOW TECHNOLOGIES INC MT 2.02,9.01 01/04/07 ROCKY MOUNTAIN CHOCOLATE FACTORY INC CO 2.02,7.01,9.01 01/04/07 RPM INTERNATIONAL INC/DE/ DE 1.01,1.02,2.02,2.03,9.01 12/29/06 RPM INTERNATIONAL INC/DE/ DE 1.01,2.03 12/29/06 AMEND RTI INTERNATIONAL METALS INC OH 1.01,2.03,9.01 12/27/06 SABA SOFTWARE INC DE 2.02,9.01 01/04/07 SAKS INC TN 8.01,9.01 01/04/07 SALOMON SMITH BARNEY ORION FUTURES FU 3.02 01/01/07 Saltys Warehouse, Inc. FL 5.03,8.01 12/27/06 SAMDREW V INC 1.01,9.01 01/02/07 SANTANDER BANCORP 1.01,9.01 12/29/06 SBE INC DE 2.02,7.01,9.01 10/31/06 SCHULMAN A INC DE 1.02,2.02,3.03,7.01,9.01 01/03/07 Security With Advanced Technology, In CO 1.01,2.01,5.02,7.01,9.01 12/28/06 SELIGMAN QUALITY MUNICIPAL FUND INC MD 7.01,9.01 01/04/07 SELIGMAN SELECT MUNICIPAL FUND INC MD 7.01,9.01 01/04/07 SEMCO ENERGY INC MI 8.01,9.01 12/29/06 SENTO CORP UT 5.02,9.01 12/27/06 SEQUA CORP /DE/ DE 8.01 01/04/07 SERVOTRONICS INC /DE/ DE 5.02,8.01 01/03/07 Shine Media Acquisition Corp. DE 8.01,9.01 12/27/06 SIGMATEL INC DE 2.02,5.02,9.01 12/29/06 SMITH BARNEY POTOMAC FUTURES FUND LP 3.02 01/01/07 SMITH BARNEY WESTPORT FUTURES FUND LP 3.02 01/01/07 SONIC CORP DE 2.02,9.01 11/30/06 SONTRA MEDICAL CORP MN 1.01,5.02,8.01,9.01 01/01/07 Sotech Inc. 5.02 01/04/07 SOUTH FINANCIAL GROUP INC SC 1.01,5.02,9.01 12/28/06 SOUTHERN UNION CO DE 5.02,9.01 12/28/06 AMEND SP Holding CORP DE 8.01 12/29/06 SPACEHAB INC \WA\ WA 8.01,9.01 12/29/06 ST MARY LAND & EXPLORATION CO DE 5.02 01/04/07 STRATEGIC HOTELS & RESORTS, INC 1.01 12/29/06 Structured Asset Mortgage Investments DE 9.01 02/28/06 Structured Asset Mortgage Investments DE 9.01 04/28/06 Structured Asset Mortgage Investments DE 9.01 05/30/06 Structured Asset Mortgage Investments DE 9.01 05/30/06 Structured Asset Mortgage Investments DE 9.01 08/04/06 Structured Asset Mortgage Investments DE 9.01 02/28/06 SUMMIT FINANCIAL SERVICES GROUP INC FL 1.01,9.01 12/31/06 SUPERTEL HOSPITALITY INC VA 1.01,9.01 01/01/07 SYCAMORE NETWORKS INC DE 5.02 12/29/06 SYKES ENTERPRISES INC FL 5.02,9.01 01/02/07 SYNOVIS LIFE TECHNOLOGIES INC MN 5.02 01/02/06 SYNPLICITY INC CA 2.02,9.01 01/04/07 T REIT INC VA 8.01 12/29/06 TAG IT PACIFIC INC DE 1.01,1.02,5.02,9.01 01/01/07 TAIWAN FUND INC DE 7.01,9.01 11/01/06 Telanetix,Inc DE 1.01,2.03 12/28/06 AMEND TEXAS INDUSTRIES INC DE 2.02,9.01 01/04/07 THERMOGENESIS CORP DE 5.02,9.01 01/01/07 THINKENGINE NETWORKS, INC. 1.01,3.03,5.03,9.01 12/29/06 TIDEWATER INC DE 8.01,9.01 01/03/07 TOR MINERALS INTERNATIONAL INC DE 2.03,9.01 12/29/06 TOREADOR RESOURCES CORP DE 1.01,2.03,3.03,9.01 12/28/06 TORVEC INC NY 8.01 01/04/07 TOWN SPORTS INTERNATIONAL HOLDINGS IN DE 2.02,8.01,9.01 01/04/07 TRANSACTION SYSTEMS ARCHITECTS INC DE 3.01,9.01 01/03/07 Transforma Acquisition Group Inc. DE 8.01,9.01 01/03/07 TRM CORP OR 1.01,5.02 12/29/06 TRUEYOU.COM DE 5.02 12/28/06 TUNEX INTERNATIONAL INC /UT/ UT 1.01,2.01,5.01,9.01 12/31/06 U.S. Helicopter CORP DE 8.01 01/04/07 UAP HOLDING CORP DE 2.02,8.01,9.01 01/02/07 UC Hub Group Inc NV 3.02 09/27/06 AMEND UNIFI INC NY 2.01,9.01 01/01/07 UNION DENTAL HOLDINGS, INC. FL 4.01,9.01 12/29/06 UNION NATIONAL FINANCIAL CORP / PA PA 5.02 12/29/06 UNION NATIONAL FINANCIAL CORP / PA PA 5.02 01/04/07 United Development Funding III, LP DE 1.01,9.01 12/29/06 UNITEDHEALTH GROUP INC MN 5.02 12/29/06 UTSTARCOM INC DE 5.02,9.01 12/28/06 VARIAN MEDICAL SYSTEMS INC DE 8.01,9.01 01/04/07 VECTREN CORP IN 1.01,5.02,8.01,9.01 12/31/06 VeriFone Holdings, Inc. DE 1.01,5.02,8.01,9.01 01/04/07 VERISIGN INC/CA DE 5.02,9.01 12/31/06 VERITAS DGC INC DE 1.01,5.02,9.01 12/27/06 VERITEC INC NV 5.03 01/04/07 VERIZON COMMUNICATIONS INC DE 8.01 01/04/07 Volcom Inc 7.01,8.01 12/29/06 VOXWARE INC DE 5.02 12/28/06 WaMu Mortgage Pass-Through Certificat DE 9.01 12/20/06 WARRANTECH CORP DE 8.01,9.01 01/03/07 WATSON PHARMACEUTICALS INC NV 5.02 12/29/06 WEST MARINE INC DE 2.02,9.01 01/04/07 WET SEAL INC DE 1.01 12/28/06 WHX CORP DE 1.01,8.01,9.01 12/28/06 WILLOW FINANCIAL BANCORP, INC. PA 5.02,9.01 12/28/06 WINDSTREAM CORP DE 5.02,9.01 12/29/06 WIRELESS RONIN TECHNOLOGIES INC MN 3.02 12/30/06 WJ COMMUNICATIONS INC DE 1.01,9.01 12/31/06 XFormity Technologies, Inc. CO 1.01 01/02/07