SEC NEWS DIGEST Issue 2006-110 June 8, 2006 COMMISSION ANNOUNCEMENTS $750 MILLION DISTRIBUTION BEGINS FOR BRISTOL-MYERS FRAUD VICTIMS The Securities and Exchange Commission announced that starting today $750 million will be distributed to compensate shareholders injured by fraudulent earnings management at Bristol-Myers Squibb Company (BMS). The distribution fund includes $150 million BMS paid to settle fraud charges brought by the Commission. The fund also includes $300 million BMS paid to settle a related civil class action, and $300 million paid by BMS in a deferred prosecution agreement with the U.S. Attorney's Office in New Jersey to address the company's criminal liability. Recent orders entered by federal courts in New Jersey and New York allowed for the coordinated distribution. "Today's distribution exemplifies the SEC's commitment to corporate accountability and investor restitution," said SEC Chairman Christopher Cox. "The penalty we are imposing will help to compensate injured shareholders as well as deter future misconduct. It will improve confidence in the fairness of our capital markets by reminding both companies and investors that the market cops are on the beat." On Aug. 4, 2004, without admitting or denying the allegations in the Commission's complaint, BMS consented to be permanently enjoined from violating certain provisions of the federal securities laws. The company also agreed to remedial measures and to pay $150 million to compensate investors. By distributing the money under a single distribution plan, administrative costs are substantially reduced. The claims administrator responsible for distributing the funds paid by BMS to compensate injured shareholders is The Garden City Group (Garden City), 105 Maxess Road, Melville, NY 11747-3836. Questions regarding the distribution may be directed to Garden City at 1-800- 327-3664. For further information contact: Daniel R. Gregus (312) 353-7423 Assistant Regional Director, Midwest Regional Office Additional Materials: Litigation Release No. 18867 Litigation Release No. 18822 Litigation Release No. 18820 (Press Rel. 2006-92) ENFORCEMENT PROCEEDINGS RYAN HENRY PROCEEDING REMANDED TO NASD The Commission has remanded the Ryan Henry proceeding to NASD. NASD had found that Henry failed to respond to a series of NASD requests for information. NASD barred Henry from association with a member. The Commission noted that Henry was barred under NASD's expedited procedures without a hearing or review by an NASD adjudicatory panel. The Commission determined that certain portions of the record were unclear. Among other things, Henry asserted that his grandmother had signed for certain communications that were discovered after her death. The Commission determined that a remand would give NASD an opportunity to determine whether a bar was the appropriate sanction. (Rel. 34-53957; File No. 3-12072) ADDITIONS AND CORRECTIONS The summaries for litigation releases 19719 and 19720, included in yesterday's Digest, should have appeared as follows: SEC FILES SETTLED FRAUD CHARGES AGAINST FORMER RESTAURANT CHAIN CEO The Commission announced the filing of a settled civil injunctive action against Joseph P. Micatrotto, Sr. (Micatrotto), the former Chief Executive Officer, President, and Chairman of the Board of Buca, Inc. (Buca), the corporate parent of the Buca di Beppo and Vinny T's of Boston national restaurant chains. The Commission's complaint, filed June 7th in federal court in Minneapolis, alleges that Micatrotto received undisclosed compensation and participated in undisclosed related party transactions. Micatrotto has agreed to settle the Commission's action, filed in the United States District Court for the District of Minnesota, by consenting to a permanent injunction, disgorgement of $65,000 plus prejudgment interest, a civil penalty of $500,000 and a bar from serving as an officer or director of a public company. In setting the disgorgement amount, the Commission took into account Micatrotto's previous payments to Buca in connection with his undisclosed compensation and his transfer of title of an Italian villa to Buca. The Commission's complaint alleges that, from 2000 to 2003, Micatrotto obtained undisclosed compensation in the amount of $849,100 by improperly billing Buca for a wide variety of personal and non- business expenses. The complaint alleges that Buca "reimbursed" the former CEO for, among other things, $131,000 in cash withdrawals from ATMs; a total of $127,000 for the same airline tickets submitted for reimbursement multiple times; the entire bill for the groom's dinner at his son's wedding; and other personal expenses, including dog kenneling and the remodeling of his homes in California, Las Vegas and Minneapolis. However, since these payments were not made to reimburse legitimate business expenses, they constituted additional compensation to Micatrotto and should have been reflected as such on Buca's books. They were not. As a result, Buca's proxy statements for this time period understated Micatrotto's annual compensation by amounts ranging from 27% to 74%. The Commission's complaint further alleges that Micatrotto engaged in two undisclosed related-party transactions. First, in 2001 Micatrotto used Buca funds to purchase an Italian villa in the name of himself and his wife, and then arranged for Buca to pay for certain improvements to the villa. Second, in June 2003 Micatrotto personally received $65,000 from one of Buca's vendors. The complaint charges Micatrotto with violating, and aiding and abetting violations of, the antifraud, proxy, reporting, internal controls and books and records provisions of the federal securities laws. The SEC's Midwest Regional Office and the United States Attorney's Office for the District of Minnesota conducted parallel investigations of this matter and, simultaneous with the Commission's announcement of the above actions, the United States Attorney's Office announced the filing of wire fraud charges against Micatrotto. [SEC v. Joseph P. Micatrotto, Sr., USDC Minnesota, Civil Action Number 06-cv-2319] (LR- 19719; AAE Rel. No. 2438; Press Rel. 2006-89) SEC FILES FRAUD CHARGES AGAINST FORMER RESTAURANT EXECUTIVES The Commission announced that it filed an enforcement action against two former officers of Buca, Inc. (Buca), the corporate parent of the Buca di Beppo and Vinny T's of Boston national restaurant chains. The Commission's complaint, filed on June 7th in federal court in Minneapolis, alleges that Greg A. Gadel (Gadel), Buca's former Chief Financial Officer, and Daniel J. Skrypek (Skrypek), Buca's former Controller, caused various misstatements and omissions in Buca's public filings. The complaint alleges that, as a result of Gadel and Skrypek's conduct, Buca's public filings understated the compensation paid to Gadel and Buca's former CEO and failed to disclose related party transactions. In addition, the complaint alleges that Gadel and Skrypek engaged in a financial statement fraud that resulted in the material overstatement of Buca's income. The Commission's complaint alleges that, from 2000 to 2003, Gadel received approximately $96,630 in undisclosed compensation, including reimbursements that he obtained from Buca for family vacations and visits to strip clubs. The complaint further alleges that Gadel knew of a series of undisclosed related party transactions totaling more than $1 million between Buca and an information technology company of which Gadel was a director and shareholder. Finally, the Commission's complaint alleges that Gadel and Skrypek directed a financial fraud in which Buca inflated its income by nearly $12 million from 2000 to 2004 through the improper capitalization of numerous expenses. The financial fraud alleged in the complaint caused Buca to overstate its annual income in amounts ranging from 18.8% to 36.9%. The Commission's complaint was filed in the United States District Court for the District of Minnesota and alleges that Gadel and Skrypek violated, and aided and abetted violations of, the antifraud, proxy, reporting, internal controls and books and records provisions of the federal securities laws. The Commission is seeking permanent injunctions, disgorgement, civil penalties and officer and director bars. The SEC's Midwest Regional Office and the United States Attorney's Office for the District of Minnesota conducted parallel investigations of this matter and, simultaneous with the Commission's announcement of the above actions, the United States Attorney's Office announced the filing of mail and wire fraud charges against Gadel. [SEC v. Greg A. Gadel and Daniel J. Skrypek, USDC Minnesota, Civil Action Number 06- cv-2320] (LR-19720; AAE Rel. No. 2439; Press Rel. 2006-89) INVESTMENT COMPANY ACT RELEASES PHOENIX LIFE INSURANCE COMPANY, ET AL. An order has been issued on an application filed by Phoenix Life Insurance Company, et al. under Section 12(d)(1)(J) of the Investment Company Act for an exemption from Sections 12(d)(1)(A) and (B) of the Act, and under Sections 6(c) and 17(b) of the Act for an exemption from Section 17(a) of the Act. The order permits certain registered open-end management investment companies to acquire shares of other registered open-end management investment companies and unit investment trusts both within and outside the same group of investment companies. (Rel. IC-27388 - June 5) PRUCO LIFE INSURANCE COMPANY, ET AL. A notice has been issued giving interested persons until July 3, 2006, to request a hearing on an application filed by Pruco Life Insurance Company ("Pruco Life"), Pruco Life Insurance Company of New Jersey ("Pruco Life of New Jersey," and collectively with Pruco Life, the "Insurance Companies"), Pruco Life Flexible Premium Variable Annuity Account ("Pruco Life Account"); Pruco Life of New Jersey Flexible Premium Variable Annuity Account ("Pruco Life of New Jersey Account," and collectively with Pruco Life Account, the "Accounts"); and Prudential Investment Management Services LLC ("PIMS", and collectively with the Insurance Companies, and the Accounts "Applicants"). Applicants seek an order amending an existing order under Section 6(c) of the Act, exempting them from Section 2(a)(32), 22(c) and 27(i)(2)(A) of the Act and Rule 22c-1 thereunder, to permit, under specified circumstances, the recapture of certain credits previously applied to purchase payments made under (1) the Prudential Premier Variable Annuity X Series ("X Series Contract"), or (2) variable annuity contracts issued by the Insurance Companies that are substantial similar in all material respects to the X Series Contract ("Future Contracts"). Applicants also request that the order extend to any NASD member broker-dealer controlling, controlled by, or under common control with the Insurance Companies, whether existing or created in the future, that serves as a distributor or principal underwriter of the X Series Contracts offered through the Accounts or any other separate accounts established in the future by the Insurance Companies to support Future Contracts. (Rel. IC-27389 - June 6) SELF-REGULATORY ORGANIZATIONS PROPOSED RULE CHANGES The Chicago Board Options Exchange filed a proposed rule change (SR- CBOE-2003-41) and Amendment Nos. 1, 2, and 3 thereto to list and trade options on corporate debt securities. Publication of the proposal is expected in the Federal Register during the week of June 12. (Rel. 34- 53935) The NASDAQ Stock Market LLC filed a proposed rule change (SR-NASDAQ- 2006-011) to modify the cure period available to an issuer that loses an independent director or audit committee member. Publication of the proposal is expected in the Federal Register during the week of June 12. (Rel. 34-53941) The International Securities Exchange filed a proposed rule change (SR-ISE-2006-27) relating to automatic execution of non-customer orders. Publication of the proposal is expected in the Federal Register during the week of June 12. (Rel. 34-53946) The International Securities Exchange filed a proposed rule change (SR-ISE-2006-14) and Amendment No. 1 thereto relating to ISE Rule 720. Publication of the proposal is expected in the Federal Register during the week of June 12. (Rel. 34-53948) The NYSE Arca, Inc. filed a proposed rule change (SR-NYSEArca-2006-23) relating to a pilot program for NYSE Arca BBO Data. Publication of the proposal is expected in the Federal Register during the week of June 12. (Rel. 34-53951) The NYSE Arca, Inc. filed a proposed rule change (SR-NYSEArca-2006-21) relating to approval of market data fees for NYSE Arca Data. Publication of the proposal is expected in the Federal Register during the week of June 12. (Rel. 34-53952) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change (SR-Phlx-2006-36) filed by the Philadelphia Stock Exchange to extend until June 5, 2007, the Phlx's pilot program for listing options on selected stocks trading below $20 at one-point intervals has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of June 12. (Rel. 34- 53938) APPROVAL OF OPTIONS REGULATORY SURVEILLANCE AUTHORITY PLAN Pursuant to Rule 608 under the Securities Exchange Act of 1934, the Commission has approved the Options Regulatory Surveillance Authority Plan (File No. 4-516), a plan providing for the joint surveillance, investigation and detection of insider trading on the options markets filed by the American Stock Exchange, Boston Stock Exchange, Chicago Board Options Exchange, International Securities Exchange, Pacific Exchange (n/k/a NYSE Arca, Inc.), and Philadelphia Stock Exchange. Publication of the order is expected in the Federal Register during the week of June 12. (Rel. 34-53940) APPROVAL OF PROPOSED RULE CHANGE The Commission granted approval to a proposed rule change (SR-Amex- 2006-20) and Amendment Nos. 1 and 2 thereto submitted by the American Stock Exchange to amend the annual fee for certain listed bonds and debentures. Publication of the order is expected in the Federal Register during the week of June 12. (Rel. 34-53945) ACCELERATED APPROVAL OF PROPOSED RULE CHANGE The Commission granted accelerated approval to the proposed rule change (SR-Amex-2006-54) filed by the American Stock Exchange to extend the pilot program for the ANTE system's quote assist feature. Publication of the order is expected in the Federal Register during the week of June 12. (Rel. 34-53950) 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: . SB-2 INTREPID TECHNOLOGY & RESOURCE INC, 656 CEDAR ST, PONDERAY, ID, 83852, 2082633834 - 105,824,035 ($5,397,025.70) Equity, (File 333-134795 - Jun. 7) (BR. 09A) SB-2 EYI INDUSTRIES INC., 7865 EDMONDS STREET, BURNABY, A1, V3N 1B9, 604-759-5031 - 739,976,079 ($22,199,282.37) Equity, (File 333-134796 - Jun. 7) (BR. 01A) S-1 Southland Health Services, Inc., 423.247.9560 - 0 ($5,277,880.00) Equity, (File 333-134797 - Jun. 7) (BR. 01) S-3ASR STATION CASINOS INC, 2411 W SAHARA AVE, LAS VEGAS, NV, 89102, 7023672411 - 0 ($0.00) Unallocated (Universal) Shelf, (File 333-134798 - Jun. 7) (BR. 05C) S-4 MICRON TECHNOLOGY INC, 8000 S FEDERAL WAY, PO BOX 6, BOISE, ID, 83716-9632, 2083684000 - 0 ($46,465,518.40) Equity, (File 333-134799 - Jun. 7) (BR. 10B) S-3 US ENERGY CORP, 877 NORTH 8TH WEST, GLEN L LARSEN BLDG, RIVERTON, WY, 82501, 3078569271 - 1,180,745 ($5,750,228.00) Equity, (File 333-134800 - Jun. 7) (BR. 04C) S-4 NEVADA POWER CO, 6226 W SAHARA AVE, LAS VEGAS, NV, 89146, 7023675000 - 0 ($710,000,000.00) Non-Convertible Debt, (File 333-134801 - Jun. 7) (BR. 02B) S-4 SIERRA PACIFIC POWER CO, 6100 NEIL RD, P O BOX 10100, RENO, NV, 89520-0400, 7026895408 - 0 ($300,000,000.00) Non-Convertible Debt, (File 333-134802 - Jun. 7) (BR. 02B) S-8 CapitalSouth Bancorp, 2340 WOODCREST PLACE, SUITE 200, BIRMINGHAM, AL, 35209, 205-870-1939 - 0 ($3,420,000.00) Equity, (File 333-134803 - Jun. 7) (BR. 07) S-8 COMMERCE GROUP CORP /WI/, 6001 N 91ST ST, MILWAUKEE, WI, 53225-1795, 4144625310 - 3,000,000 ($360,000.00) Equity, (File 333-134805 - Jun. 7) (BR. 04C) S-3 MEDIS TECHNOLOGIES LTD, 805 THIRD AVENUE, NEW YORK, NY, 10022, 2129358484 - 1,500,000 ($35,617,500.00) Equity, (File 333-134806 - Jun. 7) (BR. 10B) S-8 SWIFT ENERGY CO, 16825 NORTHCHASE DR STE 400, HOUSTON, TX, 77060, 2818742700 - 850,000 ($33,787,500.00) Other, (File 333-134807 - Jun. 7) (BR. 04B) S-8 CRAY INC, 411 FIRST AVE SOUTH, SUITE 600, SEATTLE, WA, 98104-2860, 2067012000 - 0 ($18,300,000.00) Equity, (File 333-134808 - Jun. 7) (BR. 03C) S-4 KRONOS INTERNATIONAL INC, 5430 LBJ FREEWAY, SUITE 1700, DALLAS, TX, 75240-2697, 972-233-1700 - 90,000 ($400,000,000.00) Non-Convertible Debt, (File 333-134810 - Jun. 7) (BR. 06A) S-8 IMAX CORP, 2525 SPEAKMAN DRIVE, MISSISSAUGA, ONTARIO CANADA, A6, L5K 1B1, 9054036500 - 50,000 ($456,500.00) Equity, (File 333-134811 - Jun. 7) (BR. 10B) SB-2 Online Marketing Group, Inc, 1315 26TH STREET #106, SANTA MONICA, CA, 90404, 310-367-7992 - 1,442,500 ($288,500.00) Equity, (File 333-134812 - Jun. 7) (BR. 09) S-8 MIV THERAPEUTICS INC, 1-8765 ASH STREET, VANCOUVER BC CANADA, A1, V6P 6T3, 3,000,000 ($2,200,000.00) Equity, (File 333-134813 - Jun. 7) (BR. 10B) S-3 DUSA PHARMACEUTICALS INC, 25 UPTON DRIVE, WILMINGTON, MA, 01887, 9786577500 - 0 ($11,525,938.00) Equity, (File 333-134814 - Jun. 7) (BR. 01A) S-3ASR COMMSCOPE INC, 8283242200 - 0 ($0.00) Other, (File 333-134815 - Jun. 7) (BR. 11A) S-3 ISONICS CORP, 5906 MCINTYRE STREET, GOLDEN, CO, 80403, 3032797900 - 0 ($8,360,133.00) Equity, (File 333-134816 - Jun. 7) (BR. 06B) S-8 SUPERTEL HOSPITALITY INC, 309 NORTH FIFTH STREET, NORFOLK, NE, 68701, 4023712520 - 200,000 ($1,216,000.00) Equity, (File 333-134822 - Jun. 7) (BR. 08B) S-3 THINK PARTNERSHIP INC, 300 N MANNHEIM, HILLSIDE, IL, 60162, 7083570900 - 0 ($100,435,648.24) Equity, (File 333-134823 - Jun. 7) (BR. 03B) 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 ------------------------------------------------------------------------------------------------------- 8X8 INC /DE/ DE 5.02,9.01 06/05/06 A.C. Moore Arts & Crafts, Inc. PA 1.01,5.02,7.01,9.01 06/01/06 ABM INDUSTRIES INC /DE/ DE 2.02,8.01,9.01 06/06/06 ACCUFACTS PRE EMPLOYMENT SCREENING IN DE 7.01,9.01 06/07/06 ACE CASH EXPRESS INC/TX TX 1.01,9.01 06/06/06 ACUITY BRANDS INC DE 1.01,9.01 06/05/06 ACUSPHERE INC DE 1.01 06/01/06 AdAl Group Inc. DE 1.03 06/02/06 ADDVANTAGE TECHNOLOGIES GROUP INC OK 1.01,9.01 06/07/06 ADSOUTH PARTNERS, INC. NV 1.01,5.02,9.01 05/26/06 ADVANCED ACCESSORY HOLDINGS CORP DE 8.01,9.01 06/05/06 ADVANTA BUSINESS RECEIVABLES CORP 8.01,9.01 06/07/06 AEI Income & Growth Fund 26 LLC DE 2.01,9.01 06/01/06 AETHER HOLDINGS INC DE 1.01,3.02,5.02,8.01,9.01 06/06/06 ALBANY MOLECULAR RESEARCH INC DE 1.01 06/01/06 ALION SCIENCE & TECHNOLOGY CORP DE 1.01,9.01 06/04/06 ALLSTATE LIFE INSURANCE CO OF NEW YOR 1.01,9.01 06/01/06 Alon USA Energy, Inc. DE 1.01,2.03,9.01 06/06/06 ALTAIR NANOTECHNOLOGIES INC A6 1.01,5.02,7.01,9.01 06/01/06 AMB PROPERTY CORP MD 1.01,2.03,9.01 06/01/06 AMB PROPERTY LP DE 1.01,2.03,9.01 06/01/06 AMEDISYS INC DE 1.01,1.02,5.02,7.01,9.01 06/07/06 AMEDISYS INC DE 7.01,9.01 06/07/06 AMERICAN ITALIAN PASTA CO DE 2.02,9.01 06/06/06 AMERICAN MOLD GUARD INC 8.01,9.01 06/05/06 AMERICAN MOLD GUARD INC 5.02 06/05/06 AMERICAN PHYSICIANS SERVICE GROUP INC TX 1.01 06/07/06 AMERICAN RETIREMENT CORP TN 7.01,9.01 06/06/06 AMERICAN UNITED GLOBAL INC DE 5.02 05/18/06 AMERICAN WOODMARK CORP VA 2.02,9.01 04/30/06 AMYLIN PHARMACEUTICALS INC DE 1.01,5.02 06/01/06 ANALOG DEVICES INC MA 8.01,9.01 06/07/06 ANALOGIC CORP MA 2.02,9.01 06/07/06 ANGELICA CORP /NEW/ MO 2.02,9.01 06/06/06 ANTIGENICS INC /DE/ DE 7.01,9.01 06/07/06 ANVIL HOLDINGS INC DE 2.02,9.01 06/07/06 ARCH CAPITAL GROUP LTD. 7.01,9.01 06/07/06 ARCH COAL INC DE 7.01,9.01 06/07/06 BAKERS FOOTWEAR GROUP INC MO 1.01,2.02,7.01,9.01 06/01/06 BANNER CORP WA 8.01,9.01 06/07/06 BELLSOUTH CORP GA 8.01 06/06/06 BIOMIMETIC THERAPEUTICS, INC. DE 8.01,9.01 06/07/06 BJ SERVICES CO DE 1.01,8.01,9.01 06/05/06 BLACK HILLS CORP /SD/ SD 1.01,2.03,9.01 06/01/06 BLUEFLY INC DE 1.01,3.02,9.01 06/05/06 BLUEGATE CORP NV 5.02,9.01 06/01/06 BMC SOFTWARE INC DE 1.01,9.01 06/06/06 BMC SOFTWARE INC DE 2.02,9.01 06/07/06 BOMBAY COMPANY INC DE 1.01,5.02 06/07/06 BORDERS GROUP INC MI 2.02 04/29/06 BRAINSTORM CELL THERAPEUTICS INC 1.01,2.03,3.02,9.01 06/05/06 BROADCOM CORP CA 8.01 06/01/06 BROADCOM CORP CA 1.01 06/01/06 CABLEVISION SYSTEMS CORP /NY DE 1.01,9.01 06/07/06 CALLAWAY GOLF CO /CA DE 7.01,9.01 06/06/06 CAPITAL SENIOR LIVING CORP DE 7.01,9.01 06/06/06 CAPSTONE TURBINE CORP DE 5.02 06/01/06 Cardium Therapeutics, Inc. 5.02,8.01,9.01 06/01/06 CARREKER CORP DE 2.02,9.01 06/07/06 Carrington Mortgage Loan Trust, Serie DE 2.01,9.01 05/17/06 CASUAL MALE RETAIL GROUP INC DE 7.01,9.01 06/07/06 CASUAL MALE RETAIL GROUP INC DE 1.01,8.01,9.01 06/06/06 CBOT HOLDINGS INC DE 1.01,9.01 06/01/06 CCA INDUSTRIES INC DE 2.02 06/07/06 CDKNET COM INC DE 5.02,8.01,9.01 06/01/06 CENTRAL ILLINOIS PUBLIC SERVICE CO IL 8.01,9.01 06/07/06 CENTRAL VERMONT PUBLIC SERVICE CORP VT 5.02 06/05/06 CepTor CORP 2.03,3.02,9.01 06/01/06 CHAAS ACQUISITIONS LLC DE 8.01,9.01 06/05/06 Chardan North China Acquisition Corp DE 1.01 06/05/06 CHARLES RIVER LABORATORIES INTERNATIO 8.01,9.01 06/05/06 CHEROKEE INC DE 2.02,9.01 06/07/06 CIGNA CORP DE 7.01 06/07/06 CITIZENS FIRST CORP KY 1.01,9.01 06/01/06 CNL Hotels & Resorts, Inc. MD 1.01 06/07/06 COAST DISTRIBUTION SYSTEM INC DE 7.01,9.01 06/06/06 COEUR D ALENE MINES CORP ID 2.01,9.01 06/01/06 COMBINATORX, INC DE 8.01,9.01 06/07/06 COMTECH TELECOMMUNICATIONS CORP /DE/ DE 2.02,9.01 06/07/06 CONCUR TECHNOLOGIES INC WA 9.01 01/23/06 AMEND CONNECTICUT LIGHT & POWER CO CT 8.01,9.01 06/07/06 CONTINENTAL AIRLINES INC /DE/ DE 1.01,7.01,8.01,9.01 06/07/06 Cornerstone Core Properties REIT, Inc MD 2.01,9.01 06/01/06 CORTS TRUST FOR INTL BUSINESS MACHINE DE 8.01,9.01 05/29/06 CTI INDUSTRIES CORP DE 1.01,3.02,9.01 06/06/06 CVB FINANCIAL CORP CA 1.01,5.02,9.01 06/02/06 CYTOKINETICS INC 8.01,9.01 06/05/06 DATAMEG CORP DE 5.02 06/02/06 DAVIDSON DIVERSIFIED REAL ESTATE II L DE 2.03 05/31/06 Deutsche Alt-A Securities Mortgage Lo 6.02 06/01/06 Deutsche Alt-A Securities, Inc. Mortg 1.01,1.02,6.02 06/01/06 Diamond Foods Inc DE 2.02,9.01 06/07/06 Dijji Corp NV 8.01 06/06/06 DISCOVERY LABORATORIES INC /DE/ DE 8.01,9.01 06/06/06 DIXIE GROUP INC TN 1.01,9.01 06/07/06 DSW Inc. OH 2.02,9.01 06/06/06 DUSA PHARMACEUTICALS INC NJ 9.01 03/10/06 AMEND EDENTIFY, INC. NV 1.01,9.01 10/03/05 AMEND ELECTRIC NETWORK COM INC 3.02,8.01 05/30/06 ELECTRONIC SYSTEMS TECHNOLOGY INC WA 8.01,9.01 06/02/06 Emergency Medical Services CORP DE 1.01,5.02 06/01/06 ENCYSIVE PHARMACEUTICALS INC DE 1.01 06/07/06 ENERGY CONVERSION DEVICES INC DE 5.02,9.01 06/05/06 ENGLOBAL CORP NV 8.01,9.01 06/01/06 ENTRUST INC MD 1.01,5.02,9.01 06/02/06 ENZON PHARMACEUTICALS INC DE 1.01,2.03,3.02 06/05/06 ESCALA GROUP INC NY 3.01,8.01 06/05/06 EXPRESS-1 EXPEDITED SOLUTIONS INC DE 5.03,7.01,9.01 06/01/06 EXTENDICARE HEALTH SERVICES INC DE 8.01 06/07/06 FAIRCHILD SEMICONDUCTOR INTERNATIONAL DE 7.01 06/07/06 FCB Bancorp CA 1.01,9.01 06/05/06 FEDERAL AGRICULTURAL MORTGAGE CORP 1.01 06/01/06 FINISAR CORP DE 2.02,9.01 06/07/06 FINISAR CORP DE 1.01,9.01 06/06/06 FIRST AMERICAN CAPITAL CORP /KS KS 5.02 06/05/06 FIRST IPSWICH BANCORP /MA MA 1.01,1.02,5.02,9.01 06/02/06 FIRST REAL ESTATE INVESTMENT TRUST OF NJ 8.01 06/06/06 flexSCAN, Inc. NV 1.01,3.02,9.01 04/26/06 FLOWERS FOODS INC GA 1.01,2.03,5.03,9.01 06/02/06 FOREST CITY ENTERPRISES INC OH 2.02,9.01 06/06/06 FORGENT NETWORKS INC DE 9.01 06/07/06 Fortress America Acquisition CORP DE 1.01,7.01,9.01 06/05/06 FTI CONSULTING INC MD 1.01,9.01 06/06/06 FTS GROUP, INC. NV 5.02,9.01 01/19/06 FULLER H B CO MN 2.02,8.01,9.01 06/05/06 GARUDA CAPITAL CORP NV 7.01,9.01 06/06/06 GENESIS ENERGY LP DE 5.02 06/05/06 GEOGLOBAL RESOURCES INC DE 7.01,9.01 06/07/06 GILEAD SCIENCES INC DE 1.01,7.01,9.01 06/06/06 Global Beverage Solutions, Inc. 8.01,9.01 06/05/06 GLOBAL EPOINT INC NV 3.01 06/01/06 GMACM Home Equity Loan Trust 2006-HE1 DE 8.01,9.01 06/07/06 GOAMERICA INC DE 5.02,9.01 06/01/06 GOLDLEAF FINANCIAL SOLUTIONS INC. TN 2.02,9.01 05/12/06 AMEND GOLDLEAF FINANCIAL SOLUTIONS INC. TN 9.01 04/26/06 AMEND GOLDMAN SACHS HEDGE FUND PARTNERS LLC DE 7.01 06/07/06 GOODRICH CORP NY 8.01,9.01 06/07/06 Green Mountain Capital Inc. 2.01,3.02,4.01,5.03,9.01 05/12/06 GROUP 1 AUTOMOTIVE INC DE 1.01,5.02,9.01 06/01/06 GTECH HOLDINGS CORP DE 1.01,8.01 06/07/06 H&E Equipment Services, Inc. DE 1.01,7.01,9.01 06/06/06 H&R BLOCK INC MO 2.02,9.01 06/07/06 HARRIS INTERACTIVE INC DE 2.05,5.02,7.01,9.01 06/06/06 HEPALIFE TECHNOLOGIES INC FL 7.01,9.01 05/30/06 HERITAGE OAKS BANCORP CA 8.01,9.01 06/07/06 Hiland Partners, LP 5.02 06/05/06 HIRSCH INTERNATIONAL CORP NY 1.02 06/01/06 HOMETOWN AUTO RETAILERS INC DE 1.01,8.01 06/07/06 HOOKER FURNITURE CORP VA 2.05,2.06,9.01 06/07/06 IDT CORP DE 2.02,9.01 05/07/06 IGI INC DE 5.02,9.01 06/01/06 IMAX CORP A6 1.01 05/16/06 INFORTE CORP DE 1.01 06/05/06 INNKEEPERS USA TRUST/FL MD 8.01,9.01 06/07/06 INSURANCE AUTO AUCTIONS, INC IL 7.01 06/07/06 INSURANCE AUTO AUCTIONS, INC IL 7.01 06/07/06 INTERCARE DX INC CA 3.02 06/06/06 INTERCARE DX INC CA 3.02,5.02 06/06/06 AMEND INTERNATIONAL BUSINESS MACHINES CORP NY 7.01 06/07/06 International Coal Group, Inc. DE 7.01,9.01 06/06/06 INTERPUBLIC GROUP OF COMPANIES, INC. DE 8.01,9.01 06/07/06 INVISION CAPITAL INC NV 4.01,5.03,9.01 06/05/06 J C PENNEY CO INC DE 1.01,5.02,9.01 05/31/06 JAVO BEVERAGE CO INC DE 3.02,3.03,5.03,9.01 06/07/06 KAIROS HOLDINGS INC 5.02,9.01 06/02/06 AMEND KAMAN CORP CT 1.01,8.01,9.01 06/07/06 KORN FERRY INTERNATIONAL DE 8.01,9.01 06/06/06 Kraton Polymers LLC DE 1.01,2.03,9.01 06/07/06 KRONOS INTERNATIONAL INC DE 5.02 06/01/06 LA JOLLA PHARMACEUTICAL CO DE 7.01,9.01 06/07/06 LANVISION SYSTEMS INC DE 1.01,9.01 06/06/06 LAS VEGAS SANDS CORP NV 1.01,5.02,9.01 06/01/06 Lawson Software, Inc. MN 1.01 06/01/06 LHC Group, Inc 1.01,5.02,9.01 06/05/06 LIBBEY INC DE 7.01,9.01 06/07/06 Liberty Global, Inc. DE 7.01 06/07/06 Liberty Global, Inc. DE 7.01 06/07/06 Liberty Global, Inc. DE 7.01 06/07/06 LINCOLN BENEFIT LIFE CO NE 1.01 06/01/06 LITHIA MOTORS INC OR 7.01,9.01 06/07/06 LSB CORP 8.01,9.01 06/07/06 MedAire, Inc. NV 8.01,9.01 06/07/06 MERGE TECHNOLOGIES INC WI 8.01,9.01 06/07/06 Meritage Homes CORP MD 1.01,9.01 06/02/06 METROCORP INC DE 8.01 06/05/06 MICRON TECHNOLOGY INC DE 1.01,9.01 06/06/06 MID AMERICA APARTMENT COMMUNITIES INC TN 1.01,2.03,9.01 06/02/06 MILLENNIUM BANKSHARES CORP VA 8.01 06/07/06 MILLIPORE CORP /MA MA 7.01,9.01 06/07/06 MITEK SYSTEMS INC DE 8.01,9.01 06/02/06 MIV THERAPEUTICS INC NV 4.01,5.02,9.01 06/01/06 Molecular Pharmacology (USA) LTD NV 4.01,9.01 06/02/06 Morgan Stanley ABS Capital I Inc. IXI DE 2.01,9.01 05/01/06 Morgan Stanley Mortgage Loan Trust 20 DE 8.01,9.01 05/25/06 Morgan Stanley Mortgage Loan Trust 20 DE 6.02 06/01/06 Morgan Stanley Mortgage Loan Trust 20 DE 6.02 06/01/06 MORTON INDUSTRIAL GROUP INC GA 8.01,9.01 03/22/06 AMEND MOSCOW CABLECOM CORP DE 8.01,9.01 06/06/06 MTI TECHNOLOGY CORP DE 1.01,2.03,3.02,9.01 06/02/06 NABORS INDUSTRIES LTD D0 1.01,2.03,3.02,8.01,9.01 05/31/06 NATIONAL ATLANTIC HOLDINGS CORP NJ 7.01,9.01 06/07/06 NAVISTAR INTERNATIONAL CORP DE 2.02,9.01 06/07/06 NCI BUILDING SYSTEMS INC DE 1.01,5.03,9.01 06/01/06 NEKTAR THERAPEUTICS DE 1.01,9.01 06/01/06 New Albertsons INC DE 1.01,3.03,9.01 06/01/06 New Century Home Equity Loan Trust 20 9.01 06/07/06 New Century Mortgage Securities LLC 9.01 06/07/06 NEW YORK COMMUNITY BANCORP INC DE 8.01,9.01 06/07/06 NEWTECH BRAKE CORP DE 5.02 06/07/06 NEXIA HOLDINGS INC NV 1.01 06/05/06 NORTH AMERICAN SCIENTIFIC INC 1.01,3.02,3.03,9.01 06/05/06 NORTH PITTSBURGH SYSTEMS INC PA 8.01 06/07/06 NOVADEL PHARMA INC DE 1.02,8.01 06/07/06 NYSE Group, Inc. DE 1.01,9.01 06/01/06 O A K FINANCIAL CORP MI 7.01 06/06/06 OMTOOL LTD DE 8.01 06/01/06 OPTA CORP DE 5.02 06/02/06 OWENS CORNING DE 8.01,9.01 06/05/06 PALL CORP NY 2.02,2.05,9.01 06/01/06 PANERA BREAD CO DE 7.01,9.01 06/07/06 PECO II INC OH 1.01,7.01,9.01 06/01/06 PECO II INC OH 5.02,8.01,9.01 04/17/06 AMEND PEDIATRIC SERVICES OF AMERICA INC DE 8.01,9.01 06/02/06 PEPSI BOTTLING GROUP INC DE 5.02,9.01 06/06/06 PHARMOS CORP NV 8.01 06/07/06 PHARMOS CORP NV 7.01,9.01 05/29/06 AMEND PHILADELPHIA CONSOLIDATED HOLDING COR PA 1.01 06/01/06 PHYTOMEDICAL TECHNOLOGIES INC NV 7.01,9.01 05/30/06 PINNACLE FOODS GROUP INC DE 1.01,9.01 06/02/06 PLIANT CORP UT 8.01,9.01 06/05/06 POINT THERAPEUTICS INC DE 8.01,9.01 06/07/06 POWERLINX INC NV 8.01,9.01 05/30/06 PRINCIPAL LIFE INSURANCE CO IA 9.01 06/02/06 PRINCIPAL LIFE INSURANCE CO IA 9.01 06/02/06 PRO-FAC COOPERATIVE INC 8.01,9.01 06/05/06 PROGENICS PHARMACEUTICALS INC DE 7.01,9.01 06/06/06 QEP CO INC DE 1.01,2.03 06/01/06 QLOGIC CORP DE 1.01 06/01/06 QUADRAMED CORP DE 8.01,9.01 06/01/06 QUANEX CORP DE 7.01 06/06/06 RADIAL ENERGY, INC. 5.02,9.01 06/01/06 Rand Logistics, Inc. DE 5.02,8.01,9.01 06/06/06 REALNETWORKS INC WA 1.01,9.01 06/05/06 RETAIL VENTURES INC OH 2.02,9.01 06/07/06 SALEM COMMUNICATIONS CORP /DE/ DE 2.04 06/06/06 AMEND SALTON INC DE 1.01,3.03,9.01 06/07/06 SAPIENT CORP DE 1.01,9.01 06/01/06 SAPIENT CORP DE 5.02,9.01 06/01/06 SAUER DANFOSS INC DE 1.01,9.01 06/01/06 SAVVIS, Inc. DE 5.03,8.01,9.01 06/06/06 Saxon Asset Securities Trust 2006-2 VA 8.01 06/07/06 SCPIE HOLDINGS INC DE 7.01,9.01 06/07/06 Securitized Asset Backed Receivables 8.01,9.01 05/03/06 AMEND Securitized Asset Backed Receivables 8.01,9.01 02/28/06 AMEND SIX FLAGS INC DE 7.01,9.01 06/07/06 SOHU COM INC DE 8.01 06/07/06 SOUTHERN COPPER CORP/ DE 8.01 06/06/06 SOUTHWEST CASINO CORP 7.01,9.01 06/06/06 SOVEREIGN BANCORP INC PA 8.01 06/06/06 Spansion Inc. DE 8.01,9.01 06/07/06 SPAR GROUP INC DE 8.01 06/01/06 SPEEDUS CORP DE 8.01,9.01 06/02/06 STANDARD PARKING CORP DE 5.01 06/05/06 STEM CELL INNOVATIONS, INC. DE 5.02 06/01/06 STEPHAN CO FL 5.02,9.01 06/01/06 STERIS CORP OH 2.05 01/25/06 AMEND STERLING FINANCIAL CORP /WA/ WA 7.01 06/05/06 STRATAGENE CORP DE 1.01 06/01/06 STRUCTURED PRODUCTS CORP TRUST SERIES DE 8.01,9.01 05/24/06 SUN HEALTHCARE GROUP INC DE 7.01,9.01 06/07/06 SUNTERRA CORP MD 8.01 06/02/06 SuperDirectories Inc. DE 4.02 03/30/06 AMEND SUPERIOR ESSEX INC DE 1.01,7.01,9.01 06/06/06 SUPERVALU INC DE 1.01,2.01,2.03,8.01,9.01 06/01/06 SYDYS CORP NV 8.01 06/06/06 SYMBOLLON CORP DE 1.01,3.02,9.01 06/02/06 SYNTEL INC MI 1.01,9.01 06/01/06 TECHNICAL OLYMPIC USA INC DE 1.01,5.02,9.01 06/01/06 TETRIDYN SOLUTIONS INC NV 3.03,9.01 06/01/06 TEXXON INC OK 2.01 05/31/06 THINK PARTNERSHIP INC NV 5.02,8.01,9.01 06/05/06 TIMBERLAND CO DE 1.01 06/02/06 TORCHMARK CORP DE 1.01,2.03,9.01 06/01/06 TOREADOR RESOURCES CORP DE 4.01 06/06/06 TRADESTATION GROUP INC FL 1.01,9.01 06/06/06 TRIARC COMPANIES INC DE 1.01,9.01 06/07/06 TRINITY INDUSTRIES INC DE 1.01,9.01 06/01/06 Triton Resources, Inc. NV 4.01,9.01 06/05/06 TURINCO INC NV 1.01,9.01 06/05/06 U S ENERGY SYSTEMS INC DE 7.01,9.01 06/06/06 UAP HOLDING CORP DE 1.01,8.01,9.01 06/01/06 UNICO INC /AZ/ AZ 3.02 06/05/06 UNIVERSAL FOOD & BEVERAGE COMPNY NV 1.01,2.03,2.04,3.01, 05/17/06 3.02,5.02,8.01,9.01 UNIVERSAL PROPERTY DEVELOPMENT & ACQU NV 2.01,9.01 06/02/06 Universal Truckload Services, Inc. MI 5.05,9.01 06/01/06 URBAN TELEVISION NETWORK CORP NV 4.01 06/07/06 UTi WORLDWIDE INC 2.02,9.01 06/07/06 VAIL RESORTS INC DE 2.02,3.01,9.01 06/01/06 VAXGEN INC DE 8.01,9.01 06/06/06 Verdant Technology CORP 1.01,9.01 05/18/06 Verdant Technology CORP 4.01,9.01 05/19/06 AMEND VERISIGN INC/CA DE 1.01,2.03,9.01 06/07/06 VERTICALNET INC PA 3.02 06/01/06 Vestin Realty Mortgage II, Inc 2.02,9.01 06/07/06 VISTACARE, INC. DE 7.01,9.01 06/07/06 W&T OFFSHORE INC TX 1.02,5.02 06/06/06 WAL MART STORES INC DE 1.01,8.01 06/01/06 Warner Music Group Corp. DE 8.01,9.01 06/07/06 WASHINGTON REAL ESTATE INVESTMENT TRU MD 2.01,9.01 05/19/06 AMEND WATSON PHARMACEUTICALS INC NV 4.01,9.01 06/06/06 WET SEAL INC DE 5.02,9.01 06/06/06 WHIRLPOOL CORP /DE/ DE 9.01 03/31/06 AMEND WINMARK CORP MN 1.01 06/06/06 WINNEBAGO INDUSTRIES INC IA 7.01,9.01 06/07/06 WQN, Inc. 3.01,4.01,9.01 06/07/06 XERIUM TECHNOLOGIES INC DE 1.01 06/06/06 XILINX INC DE 8.01,9.01 06/05/06 YRC WORLDWIDE INC DE 7.01,9.01 06/07/06 YUKON GOLD CORP INC DE 5.02 12/21/04