SEC NEWS DIGEST Issue 2006-66 April 6, 2006 COMMISSION ANNOUNCEMENTS DAVID BERGERS NAMED DISTRICT ADMINISTRATOR OF THE SEC'S BOSTON DISTICT OFFICE Securities and Exchange Commission Chairman Christopher Cox today announced the appointment of David Bergers as the District Administrator of the Commission's Boston District Office (BDO). In this position, Bergers will oversee both the enforcement and examination programs in the New England area. He will assume his position immediately. Bergers succeeds Walter Ricciardi who became a Deputy Director of the SEC's Division of Enforcement in Washington, D.C. a number of months ago. Bergers, 38, currently is the Associate District Administrator for Enforcement in the BDO, a post he has held since July, 2003. "David Bergers has consistently impressed the Commission with his professionalism, broad knowledge of the securities law, and compassion for individual investors," said Chairman Christopher Cox. "His impressive range of experience in the private sector and at the SEC, where he has held a succession of important management positions, will serve investors well." SEC Director of Enforcement, Linda Thomsen stated, "I am very pleased that David Bergers will lead our Boston District Office. David is an exceptionally talented lawyer and a superb manager as well. During his tenure at the Commission, David has been responsible for many significant enforcement cases that exemplify the Commission's commitment to investor protection and fairness in the securities markets. David's record of achievement inspires great confidence in his leadership and excellent judgment. Lori Richards, Director of the SEC's Office of Compliance Inspections and Examinations, added, "In taking over the helm of the Boston District Office, I am confident that David will continue to capably serve investors by continuing the office's fine work in providing compliance examination oversight of firms in the New England area." Mr. Bergers said, "The Boston District Office has an outstanding team of examination and enforcement professionals dedicated to protecting investors. I look forward to working with each member of this team to accomplish the SEC's mission." As an attorney and manager in the BDO, Bergers has spearheaded a number of important Commission enforcement actions. Most recently, Bergers played a key role in the Commission's market timing cases against Putnam, Massachusetts Financial Services Company (MFS) and two subsidiaries of Fleet Boston, in which the SEC recovered several hundred million dollars for injured investors. Bergers has also led investigations that resulted in several significant enforcement cases in the areas of insider trading, offering fraud and accounting fraud. In those cases, the Commission sued, among others, the former general counsel of a public company for his role in a financial fraud, a former broker who participated in a $40 million investment scheme, and the highest ranking attorney at another public company who sold his stock in advance of an announcement of bad news. Bergers joined the BDO initially in 1998 as an enforcement staff attorney and subsequently served as a Branch Chief and as an Assistant District Administrator in the BDO's enforcement program. Prior to joining the SEC, Bergers was a litigation associate with law firms in Boston and Philadelphia. Between his years with the Commission, he also served as a Vice President and Assistant General Counsel of Tucker Anthony Inc., a regional broker-dealer located in Boston. Bergers received his B.A., magna cum laude, from Eastern Nazarene College in 1989 and his J.D. from Yale Law School in 1992. (Press Rel. 2006-48) DANIEL M. HAWKE NAMED DISTRICT ADMINISTRATOR OF THE SEC'S PHILADELPHIA DISTRICT OFFICE Securities and Exchange Commission Chairman Christopher Cox today announced the appointment of Dan Hawke as the District Administrator of the Commission's Philadelphia District Office (PDO). As District Administrator, Hawke will oversee the office's enforcement and examinations functions in a five-state area in addition to the District of Columbia. He succeeds Joy Thompson who has been serving as the Acting District Administrator since October 2005 and who will now return to her post as Associate District Administrator for Examinations in the PDO. Hawke will assume his position immediately. Hawke, 42, is currently the Associate District Administrator for Enforcement in the PDO. Prior to being promoted to that position, he served in various positions of increasing responsibility in the Division of Enforcement in Washington, D.C., which he joined in 1999. Prior to joining the Commission, Hawke was a litigation partner in the Washington D.C. law firm of Tucker, Flyer & Lewis, P.C. "Dan Hawke will be an outstanding leader of the SEC's Philadelphia office," said SEC Chairman Christopher Cox. "He has proven himself as a tenacious investigator, a skilled litigator, and above all, a man of solid judgment. Investors will be well served by his dedication to justice and his commitment to public service." SEC Director of Enforcement Linda Thomsen said, "I am delighted that Dan Hawke will assume the leadership of our Philadelphia District Office. He is a very talented attorney who has played a critical role in the Commission's investigation and litigation of numerous complex enforcement matters. Dan's tenure at the Commission demonstrates the outstanding leadership abilities he will bring to his new role, and the Commission will benefit greatly from his integrity, fairness and commitment to protecting investors." Lori Richards, Director of the SEC's Office of Compliance Inspections and Examinations, added, "I'm so pleased that Dan will be taking the helm in Philadelphia. I know he will continue to be an asset in our agency's efforts to protect investors in the region." Mr. Hawke said, "I am honored to have the opportunity to serve as the head of the Commission's Philadelphia District Office. I believe deeply in the SEC's mission, its tradition of excellence, and its reputation for fairness and professionalism. I look forward to working with the District Office's exceptional staff in meeting and maintaining the high ideals for which the Commission is known." During his tenure with the Commission, Hawke has been responsible for and supervised a number of important enforcement actions. Among the most significant were the Commission's recent case against Estonian traders who used an electronic "spider" program to improperly access confidential information from a commercial newswire service, an action against Arthur Andersen and four of its partners for their improper audits of Waste Management, Inc., an action against Banc of America Securities for recordkeeping violations, an action charging a hedge fund manager with insider trading and Section 5 violations in a PIPE offering and actions charging violations of Regulation FD. Hawke is the recipient of the Commission's Ellen B. Ross Award and 2 Division of Enforcement Director Awards. He earned his undergraduate degree from Tulane University in 1985 and his law degree from Boston University School of Law in 1989 where he was Editor-in-Chief of the Boston University International Law Journal. (Press Rel. 2006-49) ENFORCEMENT PROCEEDINGS SEC SETTLES CIVIL FRAUD CHARGES AGAINST JB OXFORD HOLDINGS, NATIONAL CLEARING CORPORATION, AND THREE FORMER OFFICERS FOR FRAUDULENT LATE TRADING AND MARKET TIMING The Commission announced on Jan. 18, 2006, that Beverly Hills, California-based broker-dealer National Clearing Corporation (NCC), its parent company J.B. Oxford Holdings (JBOH), and three former NCC executives agreed to settle the SEC's charges alleging that they defrauded mutual fund investors through their participation in an improper late trading and market timing scheme. As part of the settlements, NCC will disgorge over $1 million in ill- gotten gains and pay a civil penalty of $1 million, while JBOH agreed to cease and desist from future violations of the federal securities laws and to refrain from having a controlling interest in or operating a firm engaged in the broker-dealer clearing business for a period of five years. Also settling the SEC's charges, which were originally filed in federal court in Los Angeles in August 2004, were: o James G. Lewis, age 40, of St. John, U.S. Virgin Islands, who was chief executive officer and president of NCC, and president and a member of the board of directors of JBOH. Lewis agreed to pay a $200,000 penalty, to be permanently enjoined from future violations of Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, and to be barred from serving as an officer or director of a public company for five years. Lewis also consented to the issuance of an SEC order pursuant to Section 15(b)(6) of the Exchange Act, based on the entry of the injunction in the federal court action, that will bar him from association with any broker or dealer for at least five years. o Kraig L. Kibble, age 45, of Washington D.C., who was director of operations for NCC. Kibble agreed to pay a $50,000 penalty and to be enjoined from future violations of Section 10(b) of the Exchange Act and Rule 10b-5 thereunder. Kibble also consented to the issuance of an SEC order pursuant to Section 15(b)(6) of the Exchange Act, based on the entry of the injunction in the federal court action, that will bar him from association with any broker or dealer for at least four years. o James Y. Lin, age 46, of Rancho Palos Verdes, California, who was the vice president of correspondent services at NCC. Lin agreed to pay a $35,000 penalty and to be permanently enjoined from future violations of Section 10(b) of the Exchange Act and Rule 10b-5 thereunder. Lin also consented to the issuance of an SEC order pursuant to Section 15(b)(6) of the Exchange Act, based on the entry of the injunction in the federal court action, that will bar him from association with any broker or dealer for at least three years. The final judgment against NCC permanently enjoins it from future violations of Section 10(b) of the Securities Exchange Act of 1934, Rule 10b-5 thereunder, and Rule 22c-1 as adopted under Section 22(c) of the Investment Company Act of 1940; orders it to pay disgorgement of its ill-gotten gains in the amount of $1,035,324, plus prejudgment interest of $69,000; and orders it to pay a civil penalty of $1 million. The Commission instituted an administrative proceeding against JBOH requiring it to cease-and-desist from committing or causing future violations of Section 10(b) of the Exchange Act and Rule 10b-5. The federal court judgments were approved by United States District Judge Percy Anderson on Jan. 25, 2006. Each of the defendants settled the charges against them without admitting or denying the allegations. Pursuant to the Fair Funds provision of the Sarbanes-Oxley Act of 2002, the Commission will seek to have the disgorgement and penalty amounts distributed to victims of the violations. The Commission's complaint alleges that: From June 2002 until September 2003, NCC facilitated thousands of late trades in more than 600 mutual funds on behalf of select institutional customers. NCC routinely received trading instructions from customers after 4:00 p.m. EST and executed those trades at the current day's NAV. NCC facilitated the late trading with the knowledge and at the direction of Lewis, Kibble, and Lin. NCC entered into written agreements with institutional customers who engaged in late trading and market timing. These agreements included up to a 1% custodial fee in exchange for facilitating market timing and late trading in mutual funds. NCC received approximately $1 million in compensation from the scheme while its customers reaped profits in excess of $8 million at the expense of long-term mutual fund shareholders. NCC received hundreds of "kick-out letters" from various mutual funds that rejected individual market timing trades and attempted to restrict the ongoing market timing activities of NCC's customers. In response to these restrictions, NCC engaged in a number of deceptive practices to conceal its customers' fraudulent market timing. JBOH reported its financial statements included within its Forms 10- Q and 10-K on a consolidated basis. Therefore, JBOH reported as revenues the proceeds NCC received from the fraudulent scheme. Lewis served simultaneously as an executive at JBOH and NCC and signed JBOH's 2002 and 2003 Forms 10-K. [SEC v. JB Oxford Holdings, Inc., National Clearing Corporation, James G. Lewis, Kraig L. Kibble, and James Y. Lin, Civil Action No. CV 04- 7084 PA (VBKx) (C.D. Cal.)] (LR-19641) INVESTMENT COMPANY ACT RELEASES MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY, ET AL. An order has been issued pursuant to Section 26(c) of the Investment Company Act to Massachusetts Mutual Life Insurance Company, Massachusetts Mutual Variable Annuity Separate Account 4, Panorama Separate Account, C.M. Life Insurance Company, C.M. Multi-Account A, and Panorama Plus Separate Account (collectively Applicants) approving the substitution of securities issued by certain registered investment companies for shares of certain other registered investment companies. In addition, an order has been issued to Applicants, MML Series Investment Fund and MML Series Investment Fund II pursuant to Section 17(b) of the Act to permit in-kind transactions in connection with the substitution. (Rel. IC-27282 - April 5) SELF-REGULATORY ORGANIZATIONS APPROVAL OF PROPOSED RULE CHANGE The Commission approved a proposed rule change (SR-NASD-2004-044), as amended, filed by the National Association of Securities Dealers relating to short sale delivery requirements for certain non-reporting equity securities. Publication of the proposal is expected in the Federal Register during the week of April 10. (Rel. 34-53596) PROPOSED RULE CHANGES The National Association of Securities Dealers filed a proposed rule change (SR-NASD-2005-080) to establish new NASD Rule 2290 regarding fairness opinions. Publication of the proposal is expected in the Federal Register during the week of April 10. (Rel. 34-53598) A proposed rule change (SR-NYSE-2005-018) and Amendments No. 1 and 2 thereto has been filed by the New York Stock Exchange to amend NYSE Rule 619 to clarify that failure to appear or to produce documents in arbitration may be deemed conduct inconsistent with just and equitable principles of trade. Publication of the proposal is expected in the Federal Register during the week of April 10. (Rel. 34-53599) WITHDRAWALS GRANTED An order has been issued granting the application of General Motors Corporation to withdraw its common stock, $1 2/3 par value, from listing and registration on the Pacific Exchange (now known as NYSE Arca, Inc.), effective at the opening of business on April 5. (Rel. 34-53592) An order has been issued granting the application of General Motors Corporation to withdraw its common stock, $1 2/3 par value, from listing and registration on the Chicago Stock Exchange effective at the opening of business on April 5. (Rel. 34-53593) An order has been issued granting the application of General Motors Corporation to withdraw its common stock, $1 2/3 par value, from listing and registration on the Philadelphia Stock Exchange, effective at the opening of business on April 5. (Rel. 34-53594) 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 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . S-1 MCF CORP, 600 CALIFORNIA STREET, NINTH FLOOR, SAN FRANCISCO, CA, 94108, (415) 248-5640 - 0 ($11,636,310.00) Equity, (File 333-132990 - Apr. 5) (BR. 07B) S-4 SKY FINANCIAL GROUP INC, 221 SOUTH CHURCH STREET, BOWLING GREEN, OH, 43402, 4193276300 - 7,467,042 ($79,375,673.52) Equity, (File 333-132991 - Apr. 5) (BR. 07B) S-3ASR Duke Energy CORP, P.O. BOX 1244, CHARLOTTE, NC, 28201, 704-382-8114 - 15,000,000 ($439,050,000.00) Equity, (File 333-132992 - Apr. 5) (BR. 02) S-B KOREA DEVELOPMENT BANK, 2126887686 - 0 ($4,000,000,000.00) Equity, (File 333-132993 - Apr. 5) (BR. DN) S-3 ALLSTATE LIFE INSURANCE CO, 3075 SANDERS RD, SUITE G4A, NORTHBROOK, IL, 60062, 8474025000 - 0 ($300,000,000.00) Other, (File 333-132994 - Apr. 5) (BR. 20) S-8 TERREMARK WORLDWIDE INC, 2601 SOUTH BAYSHORE DRIVE, MIAMI, FL, 33133, 2123199160 - 0 ($8,450,000.00) Equity, (File 333-132995 - Apr. 5) (BR. 11B) S-3ASR Duke Energy CORP, P.O. BOX 1244, CHARLOTTE, NC, 28201, 704-382-8114 - 10,957,447 ($320,724,473.69) Equity, (File 333-132996 - Apr. 5) (BR. 02) S-8 AGERE SYSTEMS INC, 555 UNION BLVD, ALLENTOWN, PA, 18109, 6107124323 - 0 ($87,870,000.00) Equity, (File 333-132997 - Apr. 5) (BR. 10A) S-8 CommunitySouth Bancshares Inc, 6650 CALHOUN MEMORIAL HIGHWAY, EASLEY, SC, 29640, 864 306 2540 - 786,419 ($5,937,464.00) Equity, (File 333-132998 - Apr. 5) (BR. 07A) S-8 SYSTEMS EVOLUTION INC, 10707 CORPORATE DRIVE, SUITE 156, STAFFORD, TX, 77477, (281) 265-7075 - 100,000,000 ($1,250,000.00) Equity, (File 333-132999 - Apr. 5) (BR. 09B) S-8 AMSOUTH BANCORPORATION, 1900 FIFTH AVENUE NORTH, AMSOUTH CENTER, BIRMINGHAM, AL, 35203, 2053207151 - 0 ($204,075,000.00) Equity, (File 333-133000 - Apr. 5) (BR. 07A) S-8 COMMUNICATION INTELLIGENCE CORP, 275 SHORELINE DR 6TH FL, STE 520, REDWOOD SHORES, CA, 94065, 6508027888 - 2,114,443 ($930,355.00) Equity, (File 333-133001 - Apr. 5) (BR. 03C) S-8 AMGEN INC, ONE AMGEN CENTER DRIVE, THOUSAND OAKS, CA, 91320-1799, 805-447-1000 - 0 ($75,633,911.95) Equity, (File 333-133002 - Apr. 5) (BR. 01A) S-8 PC MALL INC, 2555 WEST 190TH STREET, TORRANCE, CA, 90504, 3103545600 - 698,350 ($4,469,440.00) Equity, (File 333-133003 - Apr. 5) (BR. 02C) SB-2 Solera National Bancorp, Inc., 924 W. COLFAX AVE., SUITE 301, DENVER, CO, 80204, 303-339-2753 - 0 ($32,054,100.00) Equity, (File 333-133004 - Apr. 5) (BR. 07) SB-2 NaturalNano , Inc., 150 LUCIUS GORDON DRIVE, SUITE 115, WEST HENRIETTA, NY, 14586, 585-214-8174 - 43,342,446 ($79,099,963.95) Equity, (File 333-133005 - Apr. 5) (BR. 09A) S-8 PACIFIC GOLD CORP, 157 ADELAIDE STREET WEST, STE. 600, TORONTO, A6, M5H 4E7, 416-214-1483 - 10,000,000 ($3,100,000.00) Equity, (File 333-133006 - Apr. 5) (BR. 04A) S-3ASR HSBC USA INC /MD/, 452 FIFTH AVE, NEW YORK, NY, 10018, 2125253735 - 0 ($0.00) Unallocated (Universal) Shelf, (File 333-133007 - Apr. 5) (BR. 07B) SB-2 PACIFIC GOLD CORP, 157 ADELAIDE STREET WEST, STE. 600, TORONTO, A6, M5H 4E7, 416-214-1483 - 1,666,667 ($500,000.10) Debt Convertible into Equity, 1,333,334 ($133,333.40) Equity, (File 333-133008 - Apr. 5) (BR. 04A) S-8 ARRIS GROUP INC, 3871 LAKEFIELD DRIVE, SUWANEE, GA, 30024, 770-622-8400 - 6,000,000 ($80,220,000.00) Equity, (File 333-133009 - Apr. 5) (BR. 11B) S-8 INSITE VISION INC, 965 ATLANTIC AVE, --, ALAMEDA, CA, 94501, 5108658800 - 1,717,234 ($2,970,814.82) Equity, (File 333-133010 - Apr. 5) (BR. 01A) S-8 ON THE GO HEALTHCARE INC, 85 CORSTATE AVENUE UNIT 1, CONCORD ONT. CANADA, A6, L4K 4Y2, 9057602987 - 4,200,000 ($945,000.00) Equity, (File 333-133011 - Apr. 5) (BR. 03B) S-8 WSI INDUSTRIES, INC., 213 CHELSEA ROAD, MONTICELLO, MN, 55362, 763-295-9202 - 0 ($670,000.00) Equity, (File 333-133012 - Apr. 5) (BR. 10C) S-8 ASTEC INDUSTRIES INC, 1725 SHEPHERD ROAD, CHATTANOOGA, TN, 37421, 4238995898 - 0 ($17,550,000.00) Equity, (File 333-133013 - Apr. 5) (BR. 10A) S-3 HUB INTERNATIONAL LTD, 8 NELSON STREET WEST, 6TH FLOOR, BRAMPTON, A6, L6X 4J2, 905.866.5200 - 0 ($21,008,200.00) Equity, 0 ($203,991,800.00) Other, (File 333-133014 - Apr. 5) (BR. 01C) S-8 AUTODESK INC, 111 MCINNIS PKWY, SAN RAFAEL, CA, 94903, 4155075000 - 0 ($778,249,959.00) Equity, (File 333-133015 - Apr. 5) (BR. 03B) S-8 SAFLINK CORP, 777 108TH AVE NE, SUITE 2100, BELLEVUE, WA, 98004, 4252781100 - 0 ($246,000.00) Equity, (File 333-133016 - Apr. 5) (BR. 03C) S-8 BARRIER THERAPEUTICS INC, 600 COLLEGE ROAD EAST, SUITE 3200, PRINCETON, NJ, 08540, 6099451200 - 1,120,479 ($10,017,082.26) Equity, (File 333-133017 - Apr. 5) (BR. 01B) S-3 TELECOMMUNICATION SYSTEMS INC /FA/, 275 WEST ST, ANNAPOLIS, MD, 21401, 4102637616 - 0 ($4,322,505.00) Equity, (File 333-133018 - Apr. 5) (BR. 03C) S-1 COACH INDUSTRIES GROUP INC, 8169603777 - 0 ($8,227,022.25) Equity, (File 333-133019 - Apr. 5) (BR. 05A) S-8 WRIGLEY WM JR CO, 410 N MICHIGAN AVE, WRIGLEY BUILDING, CHICAGO, IL, 60611, 3126442121 - 16,000,000 ($1,033,360.00) Equity, (File 333-133020 - Apr. 5) (BR. 04A) S-1 REPLIDYNE INC, 1450 INFINITE DRIVE, LOUISVILLE, CO, 80027, 303-665-3450 - 0 ($100,000,000.00) Equity, (File 333-133021 - Apr. 5) (BR. ) SB-2 Ingen Technologies, Inc., 35193 AVENUE A, SUITE C, YUCAIPA, CA, 92399, 800-259-9622 - 31,753,471 ($6,350,694.32) Equity, (File 333-133022 - Apr. 5) (BR. 09) S-3ASR LIONS GATE ENTERTAINMENT CORP /CN/, 555 BROOKSBANK AVENUE, NORTH VANCOUVER, A1, V7J3S5, 604-983-5555 - 218,746 ($2,183,085.08) Equity, (File 333-133023 - Apr. 5) (BR. 05B) SB-2 Agassiz Energy, LLC, 510 COUNTY ROAD 71, VALLEY TECHNOLOGY PARK, CROOKSTON, MN, 56716, 218-281-8442 - 0 ($58,500,000.00) Other, (File 333-133024 - Apr. 5) (BR. ) S-4 Halo Technology Holdings, Inc., 151 RAILROAD AVENUE, GREENWICH, CT, 06830, (212) 962-9277 - 0 ($12,377,703.00) Equity, (File 333-133025 - Apr. 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 450 Fifth Street, N.W., Washington, D.C. 20549 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 ------------------------------------------------------------------------------------------------------- 155 East Tropicana Finance Corp. NV 2.02,9.01 04/03/06 21ST CENTURY INSURANCE GROUP CA 5.02 04/03/06 AAMES INVESTMENT CORP MD 1.01 04/03/06 ACUITY BRANDS INC DE 2.02,8.01,9.01 03/30/06 AdAl Group Inc. DE 5.02,9.01 03/01/06 ADAM INC GA 8.01 04/03/06 ADAM INC GA 5.02 03/24/06 ADELPHIA COMMUNICATIONS CORP DE 1.01 03/30/06 ADESA INC 1.01,2.03 03/31/06 AEI Income & Growth Fund 26 LLC DE 2.01,9.01 04/03/06 AES CORP DE 8.01,9.01 04/05/06 AIR METHODS CORP DE 1.01,9.01 03/31/06 ALAMO GROUP INC DE 1.01,2.03,9.01 04/05/06 ALLERGAN INC DE 8.01,9.01 04/05/06 ALLIED HOLDINGS INC GA 1.01,7.01 04/03/06 ALMOST FAMILY INC DE 5.02 03/31/03 Alternative Loan Trust 2006-12CB DE 9.01 03/30/06 Alternative Loan Trust 2006-13T1 DE 9.01 03/30/06 Alternative Loan Trust 2006-6CB DE 9.01 03/30/06 Alternative Loan Trust 2006-7CB DE 9.01 03/30/06 Alternative Loan Trust 2006-9T1 DE 9.01 03/30/06 Alternative Loan Trust 2006-HY10 DE 9.01 03/30/06 Alternative Loan Trust 2006-OA3 DE 9.01 03/30/06 AMCON DISTRIBUTING CO DE 5.01,5.02,5.03,9.01 03/29/06 AMERICAN AIRLINES INC DE 8.01 04/04/06 AMERICAN MEDIA OPERATIONS INC DE 2.02,2.05 04/04/06 AMERICAN NATIONAL BANKSHARES INC VA 2.01,9.01 04/04/06 American Railcar Industries, Inc./DE DE 1.01,8.01,9.01 03/31/06 AMERICAN RETIREMENT CORP TN 1.01,9.01 03/30/06 AMH Holdings, Inc. DE 1.01,9.01 04/03/06 AMR CORP DE 8.01 04/04/06 AMSOUTH BANCORPORATION DE 1.01,9.01 04/03/06 ANGELICA CORP /NEW/ MO 7.01,9.01 04/05/06 AP PHARMA INC /DE/ DE 4.01,9.01 03/31/06 AMEND APAC CUSTOMER SERVICE INC IL 1.01,9.01 03/30/06 APPLIED MICRO CIRCUITS CORP DE 1.01,2.05 03/30/06 ARENA RESOURCES INC NV 1.01 03/31/06 ASSOCIATED MATERIALS INC DE 1.01,9.01 04/03/06 ASTRO MED INC /NEW/ RI 8.01,9.01 04/04/06 AURORA GOLD CORP DE 8.01,9.01 04/04/06 AUTONATION INC /FL DE 8.01,9.01 04/05/06 AUXILIUM PHARMACEUTICALS INC 7.01,9.01 04/05/06 AUXILIUM PHARMACEUTICALS INC 7.01,9.01 04/05/06 AMEND AVALON PHARMACEUTICALS INC 5.02 04/05/06 AMEND AVVAA WORLD HEALTH CARE PRODUCTS INC NV 1.01 03/31/06 BACK YARD BURGERS INC DE 1.01,1.02,3.01,5.02,9.01 04/04/06 BAKER MICHAEL CORP PA 2.02,9.01 04/03/06 BAKERS FOOTWEAR GROUP INC MO 1.01,2.02,7.01,9.01 04/03/06 BARNABUS ENERGY, INC. NV 1.01,2.01,2.03,3.02,3.03,9.01 04/05/06 BARRIER THERAPEUTICS INC DE 1.01 03/31/06 BARRY R G CORP /OH/ OH 1.01,9.01 03/30/06 BE AEROSPACE INC DE 5.02 03/30/06 BEAR STEARNS ASSET BACKED SECURITIES DE 9.01 04/05/06 Bear Stearns Commercial Mortgage Secu 8.01,9.01 03/21/06 BED BATH & BEYOND INC NY 2.02,9.01 04/05/06 BEHRINGER HARVARD REIT I INC MD 1.01 04/05/06 BEHRINGER HARVARD REIT I INC MD 9.01 04/05/06 AMEND BLUE HOLDINGS, INC. NV 1.01,9.01 03/31/06 BOOKS A MILLION INC DE 1.01 03/30/06 BRIGHAM EXPLORATION CO DE 7.01,9.01 04/04/06 C&D TECHNOLOGIES INC DE 1.01,9.01 03/30/06 CALPINE CORP DE 1.02,9.01 04/05/06 CAMPBELL FUND TRUST MD 3.02 04/01/06 CANARGO ENERGY CORP DE 7.01,9.01 04/03/06 CAPITAL GOLD CORP NV 1.01 04/03/06 CAREER EDUCATION CORP DE 8.01,9.01 04/05/06 CARMIKE CINEMAS INC DE 1.01,7.01,8.01,9.01 04/03/06 CASCADE MICROTECH INC 5.03,9.01 03/31/06 CBD Media Holdings LLC DE 2.02,8.01,9.01 04/05/06 CBS CORP DE 1.01 03/30/06 CENTURY PROPERTIES FUND XVII CA 2.01,9.01 03/31/06 CERADYNE INC DE 7.01,9.01 04/04/06 CERAGENIX PHARMACEUTICALS, INC. DE 3.02 04/03/06 CHICOS FAS INC FL 1.01,9.01 03/20/06 CHINA BIOPHARMACEUTICALS HOLDINGS INC DE 4.01,9.01 12/27/05 AMEND CHL Mortgage Pass-Through Trust 2006- DE 9.01 03/30/06 CHL Mortgage Pass-Through Trust 2006- DE 9.01 03/28/06 CHL Mortgage Pass-Through Trust 2006- DE 9.01 03/30/06 CHRISTOPHER & BANKS CORP DE 2.02,9.01 04/05/06 CIENA CORP DE 1.01,3.02,9.01 04/04/06 CITIGROUP DIVERSIFIED FUTURES FUND LP 3.02 04/01/06 CITIGROUP FAIRFIELD FUTURES FUND LP I 3.02 04/01/06 CITIZENS BANCORP OF VIRGINIA INC VA 8.01,9.01 03/24/06 CITIZENS BANCORP OF VIRGINIA INC VA 8.01,9.01 04/04/06 CLAIRES STORES INC DE 1.01,9.01 03/31/06 CLEAN WATER TECHNOLOGIES INC DE 9.01 04/05/06 AMEND CNL RETIREMENT PROPERTIES INC MD 2.02,9.01 04/05/06 Cobalis Corp NV 8.01,9.01 04/05/06 COCA COLA CO DE 1.01,9.01 04/04/06 COHERENT INC DE 1.01,9.01 03/30/06 COLLINS & AIKMAN CORP DE 5.02 04/05/06 COLONIAL BANCGROUP INC DE 1.01 03/30/06 Command Center, Inc. WA 3.02,3.03 03/30/06 COMPUTER SCIENCES CORP NV 2.05,8.01 02/05/06 COMPX INTERNATIONAL INC DE 4.01,7.01 03/08/06 CONSOLIDATED CAPITAL PROPERTIES III CA 2.01,9.01 03/31/06 CONSTELLATION BRANDS, INC. DE 5.02,7.01,9.01 04/04/06 COOPERATIVE BANKSHARES INC NC 7.01,9.01 04/05/06 CORE LABORATORIES N V P7 2.02 03/31/06 CORTEX PHARMACEUTICALS INC/DE/ DE 8.01,9.01 04/03/06 COX RADIO INC DE 8.01,9.01 04/05/06 CRDENTIA CORP DE 3.02,5.01,5.02,8.01,9.01 03/31/06 CRM Holdings, Ltd. 8.01,9.01 04/04/06 CYBERSOURCE CORP DE 1.01,5.02,5.03,9.01 03/31/06 DANKA BUSINESS SYSTEMS PLC 1.01,9.01 04/03/06 DATALOGIC INTERNATIONAL INC DE 4.02 04/05/06 DAYBREAK OIL & GAS INC WA 3.02 04/03/06 DEAN WITTER PORTFOLIO STRATEGY FUND L NY 5.02 03/30/06 DELPHI CORP DE 8.01,9.01 03/30/06 Dex Media, Inc./new DE 7.01,9.01 04/05/06 DEXCOM INC 1.01,9.01 04/03/06 DIAMOND ONE INC CO 5.03 03/31/06 DISCOVER CARD MASTER TRUST I DE 5.03,9.01 03/30/06 DISCOVERY LABORATORIES INC /DE/ DE 8.01,9.01 04/05/06 DISCOVERY PARTNERS INTERNATIONAL INC DE 1.01 03/30/06 DOBSON COMMUNICATIONS CORP OK 2.02,8.01,9.01 04/04/06 DOLLAR GENERAL CORP TN 1.01,1.02,9.01 03/30/06 DORAL FINANCIAL CORP PR 3.01 04/04/06 Dresser-Rand Group Inc. DE 2.02,9.01 04/05/06 DSLA MORTGAGE LOAN TRUST 2006-AR1 DE 8.01,9.01 04/05/06 DYNAMIC MATERIALS CORP DE 1.01,2.03,9.01 03/31/06 DYNTEK INC DE 1.01,1.02,3.02,9.01 03/31/06 EACO CORP FL 5.02,9.01 04/04/06 Edgen Corp 2.02,9.01 04/04/06 EDIETS COM INC DE 5.02 03/30/06 EDUCATE INC DE 1.01,2.03 03/31/06 EFUNDS CORP DE 1.01 03/31/06 ELCOM INTERNATIONAL INC DE 2.02,9.01 04/03/06 EMERGING DELTA CORP DE 1.01,9.01 03/30/06 EMERGING VISION INC NY 2.02 04/05/06 EMERSON RADIO CORP DE 5.02,9.01 03/30/06 EN POINTE TECHNOLOGIES INC DE 2.01,9.01 01/18/06 AMEND ENCLAVES GROUP INC DE 1.02 03/30/06 ENER1 INC FL 1.01,1.02,3.02 03/30/06 ENZON PHARMACEUTICALS INC DE 1.01 04/01/06 EOG RESOURCES INC DE 7.01 04/05/06 EPICOR SOFTWARE CORP DE 1.01,1.02,2.03 03/30/06 EPL Intermediate, Inc. DE 2.02,9.01 04/04/06 ESPEED INC DE 1.01 04/03/06 ev3 Inc. DE 1.01,5.02 04/05/06 EVANS BOB FARMS INC DE 7.01,9.01 04/04/06 ever-glory international group, inc. FL 8.01 04/03/06 EXPLORATION CO OF DELAWARE INC DE 1.01,3.02,9.01 03/30/06 FEM ONE INC NV 1.01,9.01 03/31/06 FERRO CORP OH 7.01,9.01 03/31/06 First Horizon Asset Sec Mort Pass Thr DE 8.01,9.01 03/30/06 First Horizon Asset Sec Mort Pass Thr DE 8.01,9.01 03/30/06 First Horizon Asset Sec. Mort Pass Th DE 8.01,9.01 03/30/06 FIRST HORIZON PHARMACEUTICAL CORP DE 1.01,9.01 04/01/06 FIRST KEYSTONE CORP PA 5.02 04/05/06 AMEND FIRST NATIONAL BANCSHARES INC /SC/ SC 1.01,2.03,9.01 03/30/06 FISERV INC WI 1.01 03/30/06 Fitmedia Inc. DE 4.01 04/04/06 FLORIDA PUBLIC UTILITIES CO FL 1.01,9.01 03/31/06 Fortunet, Inc. NV 8.01,9.01 04/03/06 FOUR OAKS FINCORP INC NC 1.01,2.03,9.01 03/30/06 FRANKLIN COVEY CO UT 1.01,9.01 04/05/06 FREZER, INC. NV 1.01 04/03/06 FRUIT OF THE LOOM UNSECURED CREDITORS DE 8.01,9.01 04/04/06 FTS GROUP, INC. NV 1.01,9.01 03/31/06 G REIT INC MD 8.01 03/30/06 Genex Pharmaceutical, Inc. DE 4.01,9.01 04/04/06 GLOBAL GOLD CORP DE 3.02 12/31/05 GLOBAL MARINE LTD. NV 8.01 03/15/06 AMEND GOODYEAR TIRE & RUBBER CO /OH/ OH 2.05 03/31/06 GREEN MOUNTAIN POWER CORP VT 1.01,5.02,9.01 03/07/06 AMEND GREENBRIER COMPANIES INC DE 2.02,9.01 04/05/06 GREENS WORLDWIDE INC AZ 1.01,9.01 04/05/06 Gulf United Energy, Inc. 1.01,9.01 03/22/06 HANDY HARDWARE WHOLESALE INC TX 5.02 03/31/06 HARRAHS ENTERTAINMENT INC DE 8.01,9.01 04/05/06 HASCO 2006-OPT3 8.01 04/05/06 HEALTHCARE REALTY TRUST INC MD 7.01,9.01 04/04/06 HEMOSENSE INC DE 1.01,9.01 03/30/06 HIGHLAND CLAN CREATIONS CORP NV 5.03,9.01 03/04/06 HINES REAL ESTATE INVESTMENT TRUST IN 7.01,9.01 04/05/06 HOLLINGER INTERNATIONAL INC DE 2.02,9.01 03/31/06 HORIZON OFFSHORE INC DE 7.01,9.01 04/05/06 HUB INTERNATIONAL LTD A6 1.01,2.01,2.03 03/30/06 HUMANA INC DE 1.01,9.01 03/30/06 HuntMountain Resources WA 7.01,9.01 03/31/06 HYDROMER INC NJ 8.01 04/05/06 HYPERION SOLUTIONS CORP DE 5.02 04/03/06 IDEX CORP /DE/ DE 8.01,9.01 04/04/06 IDT CORP DE 8.01,9.01 04/05/06 IKANOS COMMUNICATIONS CA 1.01,9.01 03/30/06 IMATION CORP DE 1.01,9.01 03/30/06 IMCLONE SYSTEMS INC DE 8.01,9.01 04/03/06 IMMUCOR INC GA 2.02,9.01 04/05/06 INDUSTRIAL MINERALS INC DE 3.02,8.01 04/04/06 INFORTE CORP DE 8.01,9.01 04/04/06 INSWEB CORP DE 3.01,9.01 04/05/06 INTEGRATED ELECTRICAL SERVICES INC DE 7.01 04/04/06 INTEGRATED ENVIRONMENTAL TECHNOLOGIES DE 8.01,9.01 03/22/06 INTELLIGROUP INC NJ 1.01,3.02,9.01 03/30/06 INTELSAT LTD 1.01,9.01 03/30/06 INTERNATIONAL GAME TECHNOLOGY NV 1.01,2.03,3.02,9.01 04/04/06 INTRADO INC DE 8.01,9.01 04/04/06 INVERNESS MEDICAL INNOVATIONS INC DE 1.01,2.01,2.03,3.02,8.01,9.01 03/31/06 INYX INC NV 5.02,7.01,9.01 04/01/06 ITC Holdings Corp. MI 2.02,9.01 03/15/06 IVOICE, INC /DE DE 8.01,9.01 03/30/06 J JILL GROUP INC DE 1.02,8.01 03/31/06 Jump n Jax, Inc. UT 4.01,9.01 03/31/06 KERR MCGEE CORP /DE DE 2.01,9.01 04/05/06 KEYCORP /NEW/ OH 8.01,9.01 04/04/06 KLEVER MARKETING INC DE 5.02,8.01 04/04/06 KNAPE & VOGT MANUFACTURING CO MI 7.01,9.01 04/05/06 KOMAG INC /DE/ DE 1.01,9.01 03/31/06 KREISLER MANUFACTURING CORP DE 4.01,9.01 03/20/06 AMEND KRISPY KREME DOUGHNUTS INC NC 1.01,9.01 03/30/06 LAKELAND FINANCIAL CORP IN 1.02 04/05/06 LAKES ENTERTAINMENT INC MN 1.01,9.01 03/30/06 LAYNE CHRISTENSEN CO DE 1.01,5.02,9.01 03/30/06 LBI MEDIA HOLDINGS INC 2.02,9.01 04/04/06 LEGGETT & PLATT INC MO 1.01 03/30/06 LEONIDAS FILMS INC CO 5.02,5.03,8.01,9.01 03/31/06 LIBBEY INC DE 1.01,9.01 04/02/06 AMEND Liberty Global, Inc. DE 7.01 04/05/06 Linn Energy, LLC DE 8.01,9.01 04/05/06 LIONS PETROLEUM, INC DE 8.01 03/14/06 LITHIA MOTORS INC OR 7.01,9.01 04/04/06 LITHIUM TECHNOLOGY CORP DE 5.02 04/03/06 LML PAYMENT SYSTEMS INC A1 5.02,9.01 03/31/06 LSB INDUSTRIES INC DE 2.02,9.01 04/05/06 MADISON RIVER CAPITAL LLC DE 4.01,9.01 04/04/06 AMEND MAGNA ENTERTAINMENT CORP DE 1.01,5.02 03/31/06 MAGNITUDE INFORMATION SYSTEMS INC DE 9.01 04/05/06 MAGNUS INTERNATIONAL RESOURCES, INC. NV 1.01,8.01,9.01 03/23/06 MAIR HOLDINGS INC MN 8.01 04/05/06 MANAGEMENT NETWORK GROUP INC 1.01,9.01 04/03/06 MARKETAXESS HOLDINGS INC 1.01,9.01 03/30/06 MASTR SEASONED SECURITIZATION TRUST 2 DE 8.01,9.01 04/04/06 MATRIX CONCEPTS INC / NV 5.03,9.01 03/31/06 McAfee, Inc. DE 8.01,9.01 04/05/06 MEDIACOM BROADBAND LLC DE 2.02,7.01 04/04/06 MEDIACOM COMMUNICATIONS CORP DE 2.02,7.01 04/04/06 MEDIACOM COMMUNICATIONS CORP DE 1.01 03/30/06 MEDIACOM LLC NY 2.02,7.01 04/04/06 MERRILL LYNCH & CO INC DE 8.01,9.01 04/04/06 MGP INGREDIENTS INC KS 7.01,9.01 04/05/06 MID AMERICA APARTMENT COMMUNITIES INC TN 7.01,9.01 04/05/06 MIDDLESEX WATER CO NJ 4.01,9.01 03/31/06 MILLENNIUM BIOTECHNOLOGIES GROUP INC DE 8.01,9.01 04/05/06 MILLS CORP DE 1.01,1.02,2.05,5.02,8.01,9.01 03/30/06 MOBILITY ELECTRONICS INC DE 5.02 04/05/06 MODAVOX INC 5.02 03/31/06 MODERN TECHNOLOGY CORP NV 1.01,2.03,3.02,9.01 03/27/06 MODTECH HOLDINGS INC CA 1.01,1.02,2.03,9.01 03/31/06 MOHAWK INDUSTRIES INC DE 5.02 04/05/06 MONSANTO CO /NEW/ DE 2.02,9.01 04/05/06 MONSTER WORLDWIDE INC DE 7.01,8.01 04/05/06 MORGAN STANLEY SPECTRUM TECHNICAL LP DE 5.02 03/30/06 MORGAN STANLEY CHARTER CAMPBELL LP 1.01,1.02,5.02,9.01 03/30/06 MORGAN STANLEY CHARTER GRAHAM LP/ DE 1.01,5.02 03/30/06 MORGAN STANLEY CHARTER MILLBURN LP DE 1.01,5.02 03/30/06 MORGAN STANLEY CHARTER MSFCM LP DE 1.01,5.02 03/30/06 MORGAN STANLEY SPECTRUM CURRENCY LP DE 5.02 03/30/06 MORGAN STANLEY SPECTRUM GLOBAL BALANC DE 5.02 03/30/06 MORGAN STANLEY SPECTRUM SELECT LP DE 5.02 03/30/06 MORGAN STANLEY SPECTRUM STRATEGIC LP NY 5.02 03/30/06 Mortgage Loan Asset-Backed Certificat DE 8.01,9.01 03/21/06 MOTIENT CORP DE 5.02,7.01,9.01 04/05/06 MPS GROUP INC FL 1.01 03/30/06 MSX INTERNATIONAL INC DE 5.02 03/31/06 Mutual Federal Bancorp, Inc. X1 1.01,8.01,9.01 04/04/06 MYOGEN INC DE 7.01 04/05/06 NABI BIOPHARMACEUTICALS DE 1.01 03/30/06 NATIONAL HEALTHCARE TECHNOLOGY INC CO 1.01,7.01,9.01 04/03/06 NATIONAL PROPERTY INVESTORS 5 CA 2.01,9.01 03/31/06 NATIONAL SEMICONDUCTOR CORP DE 5.02,5.03,9.01 04/03/06 NATURES SUNSHINE PRODUCTS INC UT 3.01,5.04,8.01 04/03/06 NATUREWELL INC CA 1.01,2.03,3.02,9.01 03/31/06 NAUTILUS, INC. WA 8.01 04/03/06 NAVISTAR FINANCIAL CORP DE 8.01,9.01 02/27/06 NETSMART TECHNOLOGIES INC DE 9.01 09/28/05 AMEND NETWORK APPLIANCE INC CA 1.01,2.03 03/31/06 NEVADA GOLD & CASINOS INC NV 2.03,9.01 03/30/06 NEW FRONTIER ENERGY INC CO 7.01,8.01,9.01 04/05/06 NEW FRONTIER MEDIA INC CO 1.01,8.01 04/04/06 NEW HORIZONS WORLDWIDE INC DE 7.01 04/05/06 NEW MEDIUM ENTERPRISES INC NV 3.02 03/28/06 NEWAVE INC UT 1.02 03/30/06 Newkirk Realty Trust, Inc. MD 1.01,8.01,9.01 03/31/06 NEWS CORP 8.01,9.01 04/05/06 NEWTEK BUSINESS SERVICES INC NY 8.01,9.01 04/04/06 NEXTPHASE WIRELESS, INC. NV 1.01 03/31/06 NGAS Resources Inc 4.01,9.01 04/05/06 NICOR INC IL 7.01,9.01 04/05/06 NITROMED INC DE 1.01,8.01,9.01 03/30/06 NL INDUSTRIES INC NJ 4.01,7.01 03/08/06 NOBEL LEARNING COMMUNITIES INC DE 7.01,9.01 04/05/06 North Penn Bancorp, Inc. PA 5.02 04/05/06 NORTH PITTSBURGH SYSTEMS INC PA 1.01,9.01 03/30/06 NORTH VALLEY BANCORP CA 5.03,9.01 04/04/06 NORTHERN BORDER PARTNERS LP DE 1.01,9.01 03/29/06 AMEND NORTHERN BORDER PIPELINE CO TX 1.01,9.01 03/29/06 AMEND NT HOLDING CORP. DE 5.02 04/05/06 Oakmont Acquisition Corp. DE 5.02,9.01 04/05/06 OLYMPUS COMMUNICATIONS LP DE 1.01 03/30/06 OMEGA HEALTHCARE INVESTORS INC MD 1.01,1.02,2.03,9.01 04/05/06 OPHTHALMIC IMAGING SYSTEMS CA 7.01,9.01 04/03/06 ORMAT TECHNOLOGIES, INC. DE 1.01,8.01,9.01 04/04/06 OSCIENT PHARMACEUTICALS CORP MA 8.01,9.01 04/04/06 OXFORD INDUSTRIES INC GA 2.02,9.01 04/05/06 PACEL CORP NV 3.02,5.03,9.01 03/30/06 PAINCARE HOLDINGS INC CT 3.01,9.01 04/03/06 PANAVISION INC DE 1.01 03/30/06 PANERA BREAD CO DE 2.02,9.01 04/05/05 PARK OHIO HOLDINGS CORP OH 5.02 03/30/06 PATHMARK STORES INC DE 2.02,9.01 04/05/06 PENN VIRGINIA CORP VA 5.03,9.01 04/05/06 PEOPLES ENERGY CORP IL 1.01,2.03,9.01 04/05/06 PEOPLES FINANCIAL SERVICES CORP/ PA 8.01 04/03/06 PEOPLES FINANCIAL SERVICES CORP/ PA 9.01 04/03/06 PEOPLES FINANCIAL SERVICES CORP/ PA 5.05 04/03/06 PERFORMANCE CAPITAL MANAGEMENT LLC CA 2.03 04/03/06 PETROL OIL & GAS INC 8.01,9.01 03/30/06 PETROLEUM DEVELOPMENT CORP NV 3.01,9.01 04/04/06 PHARMACOPEIA DRUG DISCOVERY INC DE 7.01,9.01 04/05/06 PHC INC /MA/ MA 1.01 04/05/06 PLURISTEM LIFE SYSTEMS INC NV 3.02,9.01 04/03/06 PPL ENERGY SUPPLY LLC 1.01,2.03,9.01 04/05/06 PRAXAIR INC DE 8.01,9.01 04/04/06 PRESSURE BIOSCIENCES INC MA 1.01,5.02,9.01 03/30/06 PRINCIPAL LIFE INSURANCE CO IA 9.01 03/31/06 PRINCIPAL LIFE INSURANCE CO IA 9.01 03/31/06 PRINCIPAL LIFE INSURANCE CO IA 9.01 03/31/06 PRO PHARMACEUTICALS INC NV 8.01,9.01 04/05/06 PROLIANCE INTERNATIONAL, INC. DE 1.01,9.01 03/31/06 PROTECTION ONE INC DE 4.02 03/30/06 PROVIDENT NEW YORK BANCORP DE 1.01,9.01 03/31/06 PS BUSINESS PARKS INC/CA CA 7.01,9.01 03/30/06 PUBLIC CO MANAGEMENT CORP NV 7.01,9.01 03/31/06 AMEND PXRE GROUP LTD 1.01,1.02,9.01 04/05/06 QLT INC/BC A1 8.01 04/05/06 QUEST OIL CORP NV 5.02 04/04/06 QUEST OIL CORP NV 5.02 04/04/06 QUEST VENTURES INC WY 8.01,9.01 04/04/06 QUESTAR CORP UT 7.01 03/31/06 QUESTAR MARKET RESOURCES INC UT 7.01 03/31/06 QUICKSILVER RESOURCES INC DE 1.01,9.01 03/31/06 R H DONNELLEY CORP DE 7.01,9.01 04/05/06 RADNOR HOLDINGS CORP DE 1.01 03/30/05 RAMP Series 2006-RZ1 Trust DE 8.01,9.01 04/05/06 AMEND RCN CORP /DE/ DE 5.02,9.01 04/05/06 REINHOLD INDUSTRIES INC/DE/ DE 2.02 12/31/05 Renaissance Home Equity Loan Trust 20 DE 8.01,9.01 03/07/06 ROLLINS INC DE 8.01 04/03/06 SALOMON SMITH BARNEY ORION FUTURES FU 3.02 04/01/06 SANFILIPPO JOHN B & SON INC DE 1.01,9.01 03/31/06 SATELINX INTERNATIONAL INC. NV 4.01,9.01 03/30/06 SAUL B F REAL ESTATE INVESTMENT TRUST MD 1.01,9.01 04/03/06 SCANSOURCE INC SC 1.01 03/31/06 SCHULMAN A INC DE 2.02,7.01,8.01,9.01 04/05/06 SEAENA INC. NV 2.01,2.03,3.02, 03/31/06 5.02,5.03,8.01,9.01 SEI INVESTMENTS CO PA 8.01,9.01 04/05/06 SEMTECH CORP DE 1.01,5.02,7.01,9.01 04/03/06 SERVICE CORPORATION INTERNATIONAL TX 8.01,9.01 04/02/06 SGX PHARMACEUTICALS, INC. DE 8.01,9.01 04/05/06 SHELTER PROPERTIES IV LIMITED PARTNER SC 2.01,9.01 03/31/06 SHELTER PROPERTIES V LIMITED PARTNERS CA 2.01,9.01 03/31/06 SILICON LABORATORIES INC DE 1.01,2.03,9.01 03/30/06 SILVERSTAR HOLDINGS LTD B0 7.01,9.01 04/01/06 SINCLAIR BROADCAST GROUP INC MD 1.01,9.01 03/31/06 SKYWORKS SOLUTIONS INC DE 1.01 03/30/06 SMALL WORLD KIDS INC UT 2.02,9.01 04/04/06 SMITH BARNEY POTOMAC FUTURES FUND LP 3.02 04/01/06 SMITH BARNEY WESTPORT FUTURES FUND LP 3.02 04/01/06 SOMERSET HILLS BANCORP NJ 4.01,9.01 03/30/06 SOURCE INTERLINK COMPANIES INC DE 1.01,2.03,9.01 03/30/06 SOUTHERN UNION CO DE 7.01,9.01 04/05/06 ST JOSEPH INC CO 8.01 04/04/06 ST JUDE MEDICAL INC MN 2.02,9.01 04/04/06 Standard Aero Holdings Inc. DE 7.01 04/05/06 State Auto Financial CORP OH 5.02 04/03/06 STEWARDSHIP FINANCIAL CORP NJ 4.01 03/10/06 AMEND STOCKERYALE INC MA 2.02,9.01 04/05/06 STONEMOR PARTNERS LP DE 3.01,9.01 03/31/06 STRUCTURED PROD CORP TIERS CORP BND-B DE 8.01,9.01 04/01/06 STRUCTURED PRODUCTS CORP CASTSM STEP DE 8.01,9.01 04/01/06 STRUCTURED PRODUCTS CORP CORTS TR III DE 8.01,9.01 04/01/06 STRUCTURED PRODUCTS CORP TIERS R INFL DE 8.01,9.01 04/01/06 SUMMIT BANK CORP GA 2.02 04/05/06 SUN NEW MEDIA INC. MN 1.02,9.01 03/31/06 SUNAIR SERVICES CORP FL 1.01,2.01,2.03,8.01,9.01 03/31/06 SUPERIOR GALLERIES INC DE 1.02,9.01 03/31/06 SUPPORTSOFT INC DE 2.02,9.01 04/04/06 SYKES ENTERPRISES INC FL 9.01 03/29/06 AMEND SYMBION INC/TN DE 1.01,2.03,9.01 04/04/06 SYNAGRO TECHNOLOGIES INC DE 8.01,9.01 03/30/06 TALBOTS INC DE 8.01 04/03/06 Tao Minerals Ltd. NV 4.01 04/04/06 TEKELEC CA 8.01 04/01/06 TERAX ENERGY, INC. NV 1.01,9.01 04/03/06 TEXHOMA ENERGY INC 4.01,9.01 03/03/06 TIME WARNER TELECOM INC DE 7.01 03/31/06 TORCHMARK CORP DE 8.01,9.01 03/31/06 Tower Group, Inc. DE 5.02,8.01 04/05/06 TRACKER CORP OF AMERICA DE 4.01,9.01 12/28/05 AMEND TRANSCONTINENTAL GAS PIPE LINE CORP DE 7.01,9.01 04/05/06 TransDigm Group INC DE 5.02,9.01 04/04/06 TRANSGENOMIC INC DE 5.02,9.01 04/03/06 TRIAD GUARANTY INC DE 1.01,1.02,5.02,9.01 03/30/06 TRIARC COMPANIES INC DE 1.01 03/20/06 TRONOX INC DE 5.02 04/05/06 Tube Media Corp. CO 1.01,2.03,9.01 03/31/06 TUMBLEWEED COMMUNICATIONS CORP DE 1.01 04/03/06 UAP HOLDING CORP DE 8.01,9.01 04/04/06 UICI DE 8.01,9.01 04/05/06 UNISOURCE ENERGY CORP AZ 2.01,9.01 03/31/06 UNITED DOMINION REALTY TRUST INC MD 2.02,7.01,9.01 04/05/06 UNITED NATIONAL FILM CORP CO 1.01,3.02,5.01,5.02,9.01 04/03/06 US AIRWAYS GROUP INC DE 2.02,9.01 04/05/06 US DATAWORKS INC NV 1.01,9.01 04/03/06 US GEOTHERMAL INC DE 3.02,7.01,9.01 04/03/06 US XPRESS ENTERPRISES INC NV 1.01,2.03,9.01 03/31/06 USI HOLDINGS CORP DE 5.02 03/31/06 AMEND UTEK CORP 3.02,9.01 03/30/06 AMEND UTSTARCOM INC DE 7.01,9.01 04/05/06 VALEANT PHARMACEUTICALS INTERNATIONAL DE 2.02,8.01,9.01 04/03/06 VALEANT PHARMACEUTICALS INTERNATIONAL DE 7.01,9.01 04/05/06 VALERO ENERGY CORP/TX DE 8.01,9.01 03/31/06 VALERO L P DE 1.01,9.01 04/05/06 VARSITY GROUP INC 2.02,9.01 04/03/06 VARSITY GROUP INC 1.01 03/31/06 VAXGEN INC DE 8.01 04/04/06 VAXGEN INC DE 1.01,3.02,5.02,5.05,9.01 11/03/05 VCG HOLDING CORP CO 8.01,9.01 04/04/06 VECTREN CORP IN 7.01 04/04/06 VENDINGDATA CORP NV 1.01,2.02,2.03,3.02,9.01 03/30/06 VFINANCE INC DE 2.02,9.01 03/31/06 VIASAT INC CA 1.01 03/30/06 VION PHARMACEUTICALS INC DE 1.01,9.01 04/01/06 VISTA GOLD CORP 8.01,9.01 03/31/06 VITASTI, INC. /DE/ DE 5.02,7.01,9.01 03/31/06 WALTER INDUSTRIES INC /NEW/ DE 8.01 04/03/06 WASTE SERVICES, INC. A6 2.03,3.03,9.01 03/31/06 WAVE SYSTEMS CORP DE 8.01 04/05/06 WD 40 CO DE 2.02,9.01 04/05/06 WEBSENSE INC DE 2.02,9.01 04/05/06 WELLCARE HEALTH PLANS, INC. DE 1.01 03/31/06 WENTWORTH ENERGY, INC. OK 5.02 04/04/06 WEST CORP DE 1.01,9.01 03/30/06 WEST MARINE INC DE 2.02,9.01 04/05/06 WESTAFF INC DE 1.01,9.01 03/31/06 WESTERN ALLIANCE BANCORPORATION 1.01,9.01 04/05/06 WESTERN DIGITAL CORP DE 1.02,9.01 03/31/06 WESTWOOD ONE INC /DE/ DE 5.02 03/31/06 WINMARK CORP MN 1.01,2.03,9.01 03/31/06 WINTHROP GROWTH INVESTORS I LP MA 2.01 03/31/06 Winthrop Realty Trust OH 1.01,9.01 03/31/06 WITTER DEAN CORNERSTONE FUND II NY 5.02 03/30/06 WITTER DEAN CORNERSTONE FUND III NY 5.02 03/30/06 WITTER DEAN CORNERSTONE FUND IV NY 5.02 03/30/06 WITTER DEAN DIVERSIFIED FUTURES FUND NY 5.02 03/30/06 WITTER DEAN DIVERSIFIED FUTURES FUND DE 5.02 03/30/06 WITTER DEAN DIVERSIFIED FUTURES FUND DE 5.02 03/30/06 WITTER DEAN MULTI MARKET PORTFOLIO L NY 5.02 03/30/06 WITTER DEAN PRINCIPAL PLUS FUND L P NY 5.02 03/30/06 WITTER DEAN WORLD CURRENCY FUND L P DE 5.02 03/30/06 WOIZE INTERNATIONAL LTD. 4.01,9.01 03/29/06 AMEND WRIGLEY WM JR CO DE 8.01,9.01 04/04/06 WYNN LAS VEGAS LLC NV 1.01,2.03,8.01 03/31/06 XFONE INC NV 2.01,2.02,8.01,9.01 03/31/06 XL Generation International Inc. NV 1.01 03/30/06 Zann Corp NV 1.02,9.01 03/31/06 ZAPATA CORP NV 4.02 03/31/06 ZIX CORP TX 1.01,3.02,7.01,9.01 04/04/06 Zumiez Inc 7.01,9.01 04/05/06