SEC NEWS DIGEST Issue 2006-132 July 11, 2006 COMMISSION ANNOUNCEMENTS KIMBERLY GARBER NAMED FORT WORTH DISTRICT OFFICE ASSOCIATE DISTRICT ADMINISTRATOR FOR EXAMINATIONS The Securities and Exchange Commission announced today the appointment of Kimberly Garber as an Associate District Administrator for Examinations in the Commission's Fort Worth District Office. In her new position, Ms. Garber will have overall responsibility for the Commission's examination program in a four-state area of the Southwest (Texas, Oklahoma, Arkansas and Kansas), and will direct a staff of accountants and examiners that conducts inspections of broker-dealers, investment advisers, investment companies and transfer agents throughout the district. She replaces Hugh Wright, who retired in January. Ms. Garber joined the Commission's Fort Worth Office as an examiner in 1992. She worked in that capacity for five years before leaving the Commission to work in the investment company industry, serving as a compliance officer for American Century Investments, AIM Investments and the Royce Funds. She returned to the Commission as a Branch Chief in early 2004 to help lead the Fort Worth Office's investment company and investment adviser examination program. Lori A. Richards, Director of the SEC's Office of Compliance Inspections and Examinations, said, "Kim brings energy and tenacity to the job. I'm so pleased that, along with the other professional examiners in the Fort Worth Office, she'll be on the beat in providing examination oversight of registered firms in the region." Rose L. Romero, District Administrator for the Fort Worth District Office, said, "Kim has been a major force in the Fort Worth Office's efforts to protect investors. She will provide outstanding leadership to our team of examination professionals." Ms. Garber added, "I've been fortunate to have worked closely with a number of very talented and dedicated staff members who have devoted many years to making the Fort Worth Office's examination program a success. It is my honor to be given the opportunity to further build and lead that program to continued success. In this role, I hope to leverage my 14 years of experience, both within the SEC's examination program as well as in the financial services industry, to help meet the Commission's objective of protecting the investing public and our financial markets." Ms. Garber holds a B.A. in Business Administration from MidAmerica Nazarene University and an M.B.A. in Finance from the University of Missouri. (Press Rel. 2006-111) SEC MOVES FORWARD ON SARBANES-OXLEY 404 IMPROVEMENTS The Securities and Exchange Commission, in another step toward improving the implementation of the Sarbanes-Oxley investor protection law, today published a Concept Release as a prelude to its forthcoming guidance for management in assessing a company's internal controls for financial reporting. Following its May 10, 2006, Roundtable devoted to Sarbanes-Oxley Section 404 implementation issues, the Commission issued a roadmap for improvements entitled "Next Steps for Sarbanes-Oxley Implementation" (SEC Press Release 2006-75, May 17, 2006). Today's issuance of the Concept Release is one of the milestones on that roadmap, and it brings the SEC one step closer to issuing guidance for management that has been lacking since the law was enacted in 2002. At the Roundtable, the Commission learned from participants that while Section 404 has produced benefits, its implementation has been unduly costly. The Commission also received specific feedback about issues that remain to be addressed, and actions that the SEC and the Public Company Accounting Oversight Board could take to make the internal control assessment and auditing more efficient and more effective. A separate Advisory Committee on Smaller Public Companies reported, following a year-long study, that companies which have not yet undertaken the process have special concerns with both costs and procedures. The planned guidance for management which is the subject of the Concept Release is intended to assist in dealing with all of these issues and concerns. "Our goal is to develop practical guidance for companies to help improve the reliability of financial reporting and to make Section 404 implementation more efficient and cost effective for investors," said SEC Chairman Christopher Cox. "The public comment we receive in response to today's Concept Release will help the SEC write meaningful guidance for all public companies - large, small, foreign, and domestic - for the benefit of all of their shareholders." The Commission anticipates that the forthcoming guidance for management will cover at least these areas: * Identifying risks to financial statement account and disclosure accuracy and the related internal controls that address the risks, including how management might use company-level controls to address the risks * Objectives of the evaluation procedures and methods or approaches available to management to gather evidence to support its assessment * Factors management should consider to determine the nature, timing, and extent of its evaluation procedures * Documentation requirements, including overall objectives of the documentation and factors that might influence documentation requirements The Concept Release seeks feedback on each of these topics and on whether guidance should be provided in other areas as well. "Quality financial reporting is a critical cornerstone to our capital markets, and investors are entitled to rely upon it. Section 404 has a key role to play in enhancing the reliability of public companies' financial statements," said John W. White, Director of the Division of Corporation Finance. "I hope the Commission's issuance of the Concept Release will garner useful and broad-based public comment as we move forward in our efforts to improve the implementation of Section 404 for issuers and investors alike." SEC Acting Chief Accountant Scott Taub said, "The guidance we issue should help companies further improve and streamline their processes for assessing the effectiveness of internal controls. We intend for the guidance to be flexible and scalable, such that it will assist companies of all sizes." The Commission continues to move forward on the other steps it announced in May, and will be sensitive and responsive to the particular needs of smaller issuers, both domestic and foreign, while seeking to reduce costs and facilitate a more efficient and effective process to minimize the burdens that Section 404 may impose. The Commission and its staff will also continue to work with the Public Company Accounting Oversight Board on revisions to Auditing Standard No. 2, which implements Section 404 for auditors, so that it will more efficiently and workably protect investors in companies of all sizes. (Press Rel. 2006-112) PARVEEN GUPTA NAMED ACADEMIC ACCOUNTING FELLOW FOR SEC DIVISION OF CORPORATION FINANCE The Securities and Exchange Commission's Division of Corporation Finance today announced the selection of Parveen P. Gupta as the academic accounting fellow for a one-year term beginning in August 2006. Parveen is the Frank L. Magee Distinguished Associate Professor of Accounting at Lehigh University and teaches corporate governance, risk management, financial accounting and valuation related courses in graduate business programs. Gupta earned a B.Com. with honors in accounting and a law degree from the University of Delhi in India, an MBA from the University of Connecticut with a dual concentration in accounting and finance, and a Ph.D. from Penn State University. Parveen's work experience includes a broad spectrum of accounting and auditing areas. Prior to entering academia in 1987, Parveen worked as an auditor and an accounting manager in India with various conglomerates. His project-based experience includes working with numerous US-based manufacturing, financial services, energy industry clients and big four public accounting firms in related areas. His current research focuses on investigation of corporate governance practices on financial disclosures and firm performance, the impact of enterprise-wide risk management on a firm's cost of capital, information content of control deficiency disclosures under the Sarbanes-Oxley Act of 2002, and capital market's reaction to such disclosures in terms of impact on a firm's stock price, bid-ask spreads, etc. His publications have appeared in the International Journal of Disclosure and Governance, International Journal of Accounting, Accounting, Organizations and Society, Behavioral Research in Accounting, Journal of Accountancy, Internal Auditor, Organization Science, and Administrative Science Quarterly, among others. He is also the author or co-author of numerous research monographs and books. His most recent book titled Sarbanes-Oxley: a Practical Guide to Implementation Challenges and Global Response studies a number of issues related to the internal control certifications under Sections 302 and 404. While at the Commission, the academic accounting fellow addresses issues involving difficult and unusual accounting, auditing, and financial reporting questions; reviews filings by public companies to identify significant accounting and disclosure problems; and participates in research projects pertaining to current financial reporting issues. Andrew McLelland, the outgoing academic fellow, will return to Auburn University as an Assistant Professor in the School of Accountancy. (Press Rel. 2006-113) ENFORCEMENT PROCEEDINGS COURT ENTERS FINAL JUDGMENT AGAINST FORMER BROKER RICHARD DEBOE FOR SECURITIES FRAUD AND SEC BARS HIM FROM THE SECURITIES INDUSTRY On June 26, 2006, the U.S. District Court for the Southern District of New York entered a final judgment against Richard W. DeBoe (DeBoe). The Commission alleged in its complaint, filed previously on March 3, 2005, that DeBoe, while employed as a registered representative at Deutsche Banc Alex Brown (Deutsche Banc), now Deutsche Bank Securities, Inc., engaged in fraudulent conduct in customer accounts and aided and abetted the fraudulent conduct in these same accounts by Peter N. Brant (Brant), a convicted felon and SEC recidivist. According to the complaint, DeBoe, a former colleague and social friend of Brant, knew of Brant's conviction for felony securities fraud. The complaint alleges that DeBoe opened four new accounts at Deutsche Banc for customers referred to him by Brant. The complaint further alleges that each of the customers gave Brant trading authority and agreed to pay Brant fees for his investment advice. According to the complaint, Brant's role as investment adviser and his acceptance of fees for these services violated his bar from the securities industry, which was known by DeBoe or he was reckless in not knowing. Finally, the complaint alleges that once the accounts were opened, DeBoe gave free rein to Brant over the accounts, participated with Brant in churning the accounts, violated explicit instructions from customers, and allowed Brant to misappropriate funds from DeBoe's customer accounts for Brant's own use. This fraudulent conduct generated commissions for DeBoe, who before opening these accounts referred by Brant, had been a "low" producer who earned relatively low commission income. Without admitting or denying the allegations of the complaint, DeBoe consented to a final judgment, which permanently enjoins him from violating Section 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, and from aiding and abetting violations of Sections 206(1) and (2) of the Investment Advisers Act of 1940. The Court also ordered DeBoe to pay disgorgement of $15,032.44 and prejudgment interest of $9,485.03, but waived all but $1,000 based upon his Sworn Statement of Financial Condition and other documents. On July 10, based on the entry of the Court's injunction, the Commission also instituted settled administrative proceedings against DeBoe. Without admitting or denying the Commission's findings, DeBoe consented to the entry of the Commission's Order, which bars him from associating with any broker, dealer, or investment adviser. For further information see LR-19113 (March 3, 2005). [SEC v. Richard W. DeBoe, Civil Action No. 05 CV 2522, SDNY (AKH)] (LR-19758); Administrative Proceeding (Rels. 34-54114; IA-2532; File No. 3-12361) COMMISSION FINDS THAT WILLIAM KISSINGER COMMITTED FRAUD IN CONNECTION WITH SALE OF MULTIPLE-SHARE-CLASS MUTUAL FUNDS, DISMISSES CHARGES AS TO KISSINGER'S FORMER FIRM AND FIRM'S FORMER PRESIDENT The Commission found that William Kissinger, formerly a registered representative with broker-dealer IFG Network Securities, Inc., committed fraud by negligently omitting to disclose material facts concerning the cost structure associated with different classes of multiple-class mutual funds. The Commission found that Kissinger had violated Sections 17(a)(2) and 17(a)(3) of the Securities Act of 1933. The Commission ordered that Kissinger cease and desist from committing any violations or future violations of the relevant antifraud provisions, and it ordered Kissinger to pay disgorgement in the amount of $36,170. The Commission dismissed charges that IFG and its former president, David Ledbetter, had failed to exercise reasonable supervision over Kissinger with a view to preventing his violations of the antifraud provisions. (Rels. 34-54127; IA-2533; File No. 3-11179) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change (SR-ISE-2006-37) filed by the International Securities Exchange to extend the Short Term Option Series pilot program has become immediately effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of July10. (Rel. 34-54117) 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-8 HuntMountain Resources, 1611 N. MOLTER ROAD, SUITE 201, LIBERTY LAKE, WA, 99019, 5098925287 - 3,000,000 ($1,680,000.00) Equity, (File 333-135657 - Jul. 10) (BR. 04B) SB-2 Explortex Energy Inc., SUITE 2410, 650 WEST GEORGIA STREET, PO BOX 11524, VANCOUVER, A1, V6B 4N7, 604-689-8336 - 1,100,000 ($82,500.00) Equity, (File 333-135660 - Jul. 10) (BR. 09) SB-2 Craft College Inc, 50 WEST BROADWAY, 8TH FLOOR, SALT LAKE CITY, UT, 84101, 866-651-2219 - 3,000,000 ($750,000.00) Equity, (File 333-135661 - Jul. 10) (BR. 09) S-3ASR NTL CABLE PLC, NTL HOUSE, BARTLEY WOOD BUSINESS PARK, HOOK, HAMPSHIRE, X0, RG27 9UP, 011 44 1256 752 000 - 0 ($0.00) Debt, (File 333-135662 - Jul. 10) (BR. 11) S-8 HEMACARE CORP /CA/, 21101 OXNARD STREET, WOODLAND HILLS, CA, 91367, 818-226-1968 - 0 ($2,880,000.00) Equity, (File 333-135663 - Jul. 10) (BR. 01C) SB-2 Osteologix, Inc., 425 MARKET STREET, SUITE 2230, SAN FRANCISCO, CA, 94105, (415) 955-2726 - 10,100,266 ($16,463,433.58) Equity, (File 333-135664 - Jul. 10) (BR. 01B) F-3ASR LAFARGE, 61, RUE DES BELLES FEUILLES, BP 40, PARIS CEDEX 16, I0, 75782, 33144341111 - 0 ($0.00) Debt, (File 333-135665 - Jul. 10) (BR. 06A) S-8 STERLING CONSTRUCTION CO INC, 2751 CENTERVILLE RD., SUITE 3131, WILMINGTON, DE, 19803, 3024789170 - 0 ($14,962,500.00) Equity, (File 333-135666 - Jul. 10) (BR. 06A) SB-2 NaturalNano , Inc., 150 LUCIUS GORDON DRIVE, SUITE 115, WEST HENRIETTA, NY, 14586, 585-214-8174 - 0 ($35,675,832.00) Equity, (File 333-135667 - Jul. 10) (BR. 09) S-8 OMEGA FINANCIAL CORP /PA/, 366 WALKER DR, STATE COLLEGE, PA, 16801, 8142317680 - 1,041,738 ($32,835,581.76) Equity, (File 333-135668 - Jul. 10) (BR. 07C) S-3 COHERENT INC, 5100 PATRICK HENRY DR, SANTA CLARA, CA, 95054, 4087644000 - 0 ($200,000,000.00) Debt Convertible into Equity, (File 333-135669 - Jul. 10) (BR. 10A) S-8 Restore Medical, Inc., 2800 PATTON ROAD, ST. PAUL, MN, 55113, (651) 634-3111 - 0 ($15,777,076.00) Equity, (File 333-135670 - Jul. 10) (BR. 10) N-2 Claymore/Zacks Quantitative Growth & Income Fund, 2455 CORPORATE WEST DRIVE, LISLE, IL, 60532, 630-505-3700 - 50,000 ($1,000,000.00) Equity, (File 333-135671 - Jul. 10) (BR. ) S-8 FedFirst Financial CORP, DONNER AT SIXTH STREET, MONESSEN, PA, 15062, (724) 684-6800 - 453,617 ($4,722,153.00) Equity, (File 333-135672 - Jul. 10) (BR. 07C) S-3ASR ORIENT EXPRESS HOTELS LTD, 41 CEDAR AVE, PO BOX HM 1179, HAMILTON HM EX BERMU, D0, 00000, 2127323200 - 0 ($0.00) Equity, (File 333-135673 - Jul. 10) (BR. 08B) S-4 PHI INC, 2001 SE EVANGELINE THRUWAY, -, LAFAYETTE, LA, 70508, - - 0 ($200,000,000.00) Non-Convertible Debt, (File 333-135674 - Jul. 10) (BR. 05C) S-8 MEDICIS PHARMACEUTICAL CORP, 8125 NORTH HAYDEN ROAD, SCOTTSDALE, AZ, 85258, 2125992000 - 5,000,000 ($118,200,000.00) Equity, (File 333-135675 - Jul. 10) (BR. 01B) S-3 QUALITY DISTRIBUTION INC, 3802 CORPOREX PARK DRIVE, TAMPA, FL, 33619, 8136305826 - 16,390,981 ($212,427,113.76) Equity, (File 333-135676 - Jul. 10) (BR. 05B) S-8 Rackable Systems, Inc., 1933 MILMONT DRIVE, MILPITAS, CA, 95035, 408-240-8300 - 1,184,841 ($46,173,253.77) Equity, (File 333-135677 - Jul. 10) (BR. 03B) S-8 MICROSEMI CORP, 2381 MORSE AVENUE, IRVINE, CA, 92614, 949-221-7100 - 86,105 ($1,507,698.55) Equity, (File 333-135678 - Jul. 10) (BR. 10B) S-8 HEALTH CARE PROPERTY INVESTORS INC, 3760 KILROY AIRPORT WAY, SUITE 300, LONG BEACH, CA, 90806, 562-733-5100 - 0 ($133,900,000.00) Equity, (File 333-135679 - Jul. 10) (BR. 08B) SB-2 FAMILY HOME HEALTH SERVICES, INC., 801 WEST ANN ARBOR TRAIL, SUITE #200, PLYMOUTH, MI, 48170, 734-414-9990 - 0 ($24,094,687.00) Equity, (File 333-135680 - Jul. 10) (BR. 09B) SB-2 INFO HOLD INC, 200 TECHNECENTER DR, SUITE 100, MILFORD, OH, 45150, 5132485600 - 0 ($3,200,000.00) Equity, (File 333-135681 - Jul. 10) (BR. ) S-8 LAYNE CHRISTENSEN CO, 1900 SHAWNEE MISSION PKWY, MISSION WOODS, KS, 66205-2001, 9133620510 - 600,000 ($16,680,000.00) Equity, (File 333-135683 - Jul. 10) (BR. 06B) S-4 SUPERIOR BANCORP, 17 NORTH 20TH STREET, BIRMINGHAM, AL, 35203, 2053262265 - 0 ($28,311,115.00) Equity, (File 333-135684 - Jul. 10) (BR. 07C) 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 NAME OF ISSUER CODE 8K ITEM NO. DATE COMMENT ------------------------------------------------------------------------------------------------------- ACCENTIA BIOPHARMACEUTICALS INC 2.03,9.01 07/03/06 ACE LTD D0 1.01 07/03/06 ACTIS GLOBAL VENTURES INC NV 8.01,9.01 07/07/06 ADS MEDIA GROUP INC UT 1.01,3.02,9.01 06/20/06 AMEND ADUDDELL INDUSTRIES INC CO 8.01,9.01 07/10/06 ADVO INC DE 1.01,3.03,8.01,9.01 07/05/06 AFFILIATED COMPUTER SERVICES INC DE 8.01 07/07/06 ALASKA AIR GROUP INC DE 5.03 07/10/06 ALNYLAM PHARMACEUTICALS, INC. 1.01,1.02 07/03/06 ALTEON INC /DE DE 8.01,9.01 07/10/06 AMBASSADORS INTERNATIONAL INC DE 2.01,9.01 04/25/06 AMEND AMC ENTERTAINMENT INC DE 2.02,7.01,9.01 07/10/06 AMERICAN MEDICAL SYSTEMS HOLDINGS INC DE 2.02,9.01 07/10/06 AMERICAN MOLD GUARD INC 5.02 07/05/06 AMERICAN SOIL TECHNOLOGIES INC NV 1.01 07/07/06 AMERICAN STANDARD COMPANIES INC DE 1.01 07/07/06 AMERICAN TONERSERV CORP. DE 1.01,2.01,9.01 07/05/06 AMERICAN UNITED GLOBAL INC DE 5.03,9.01 07/10/06 Amersin Life Sciences CORP NV 4.02 07/07/06 AMIS HOLDINGS INC 5.02,7.01 07/05/06 ANDERSONS INC OH 8.01 07/10/06 ANDRX CORP /DE/ DE 1.01,9.01 07/07/06 ANTIGENICS INC /DE/ DE 1.01,7.01,9.01 07/06/06 Apple REIT Seven, Inc. VA 9.01 05/09/06 AMEND Apple REIT Seven, Inc. VA 9.01 04/27/06 AMEND Apple REIT Seven, Inc. VA 9.01 06/19/06 AMEND ARCHSTONE SMITH OPERATING TRUST 8.01,9.01 07/10/06 ARGON ST, Inc. DE 8.01 07/03/06 AROTECH CORP DE 3.01,9.01 07/07/06 ASSET ACCEPTANCE CAPITAL CORP 1.01 07/07/06 AVANIR PHARMACEUTICALS CA 1.01,9.01 07/06/06 Aventura Holdings Inc. FL 1.01,9.01 06/30/06 AZZ INC TX 8.01,9.01 07/10/06 Banc of America Commercial Mortgage I DE 8.01,9.01 07/07/06 BANK OF GRANITE CORP DE 2.02,9.01 07/10/06 BEVERLY NATIONAL CORP MA 2.02,9.01 07/10/06 BFC FINANCIAL CORP FL 7.01 07/07/06 BIOLASE TECHNOLOGY INC DE 1.01,1.02,9.01 07/03/06 BIOSANTE PHARMACEUTICALS INC DE 1.01,3.02,9.01 07/07/06 Blackhawk Fund NV 2.01,9.01 06/28/06 BRALORNE MINING CO NV 4.01,9.01 07/06/06 Brookdale Senior Living Inc. DE 2.02,9.01 07/10/06 BROOKFIELD HOMES CORP DE 2.02,9.01 07/06/06 BUILD A BEAR WORKSHOP INC DE 1.01,9.01 07/03/06 CabelTel International Corp NV 1.01,2.01,9.01 07/05/06 CABLEVISION SYSTEMS CORP /NY DE 1.01,9.01 07/05/06 CALIFORNIA MICRO DEVICES CORP CA 1.01,9.01 07/07/06 CANWEST PETROLEUM CORP 1.01,3.02,9.01 07/05/06 CAPTECH FINANCIAL GROUP, INC FL 4.01,9.01 05/03/06 Caribou Coffee Company, Inc. MN 2.02,9.01 07/10/06 CARRAMERICA REALTY CORP MD 8.01,9.01 07/10/06 CASCADE NATURAL GAS CORP WA 1.01,8.01,9.01 07/08/06 CASH AMERICA INTERNATIONAL INC TX 1.01,2.02,7.01,9.01 07/09/06 CCF HOLDING CO GA 2.02,9.01 07/07/06 CD&L INC DE 1.01,5.01,9.01 07/03/06 CELLEGY PHARMACEUTICALS INC CA 8.01,9.01 07/07/06 CHATTEM INC TN 2.02,9.01 07/10/06 CHEMUNG FINANCIAL CORP NY 1.01,5.02,5.03,9.01 07/07/06 CHESAPEAKE ENERGY CORP OK 8.01,9.01 07/05/06 China Natural Gas, Inc. DE 7.01,9.01 07/10/06 CINEMARK USA INC /TX TX 1.01,9.01 07/07/06 CIRTRAN CORP NV 1.01,9.01 07/03/06 CITIZENS FINANCIAL CORP /KY/ KY 1.01,2.03,9.01 07/07/06 CITIZENS FIRST BANCORP INC DE 5.02,8.01,9.01 07/03/06 COGNOS INC CA 3.01,9.01 07/10/06 COMCAST CORP PA 5.03,9.01 07/10/06 COMPETITIVE TECHNOLOGIES INC DE 7.01,9.01 07/10/06 COMPOSITE TECHNOLOGY CORP NV 1.01,2.01,3.02,5.02,8.01,9.01 07/03/06 COMPUDYNE CORP NV 1.02,5.02 07/05/06 CONNETICS CORP DE 7.01,9.01 07/10/06 CONNETICS CORP DE 2.02,9.01 07/10/06 CRYSTAL INTERNATIONAL TRAVEL GROUP, I DE 1.01,3.02,9.01 06/30/06 AMEND Cyclacel Pharmaceuticals, Inc. DE 1.01 07/06/06 DATARAM CORP NJ 1.01,9.01 07/05/06 DEL MONTE FOODS CO DE 1.01,2.01,2.03,9.01 07/03/06 DEL MONTE FOODS CO DE 7.01,9.01 07/06/06 DELTA MUTUAL INC 3.02,7.01,9.01 06/30/06 DHB INDUSTRIES INC DE 5.02,9.01 07/07/06 DIVERSIFIED FINANCIAL RESOURCES CORP DE 9.01 06/01/06 AMEND DOBSON COMMUNICATIONS CORP OK 2.02,9.01 07/10/06 DOMINION HOMES INC OH 2.02,7.01,9.01 07/07/06 DRAGON PHARMACEUTICAL INC FL 1.01,9.01 06/29/06 EARTHWORKS ENTERTAINMENT INC DE 4.02,9.01 06/30/06 EL PASO CORP/DE DE 7.01,9.01 07/10/06 ELECTRIC CITY CORP DE 7.01,9.01 07/06/06 ELECTROGLAS INC DE 2.02,8.01,9.01 07/10/06 EMC CORP MA 2.02,9.01 07/10/06 EMC INSURANCE GROUP INC IA 7.01 07/10/06 EMCLAIRE FINANCIAL CORP PA 5.02 06/30/06 Emergency Medical Services CORP DE 8.01,9.01 07/08/06 ENDOCARE INC DE 7.01,9.01 07/10/06 Entertainment Is Us, Inc. DE 1.01,5.02,9.01 07/05/06 ENXNET INC OK 7.01,9.01 07/07/06 EXECUTE SPORTS INC NV 5.02,9.01 07/05/06 Executive Hospitality Corp. DE 5.02 07/03/06 EXELON CORP PA 7.01 07/10/06 EXTREME NETWORKS INC DE 5.02,9.01 07/05/06 FAMILYMEDS GROUP, INC. NV 5.03,8.01,9.01 07/10/06 FINANCIAL INDUSTRIES CORP TX 7.01,9.01 07/10/06 FIRST FARMERS & MERCHANTS CORP TN 1.01 07/10/06 FUEGO ENTERTAINMENT, INC. NV 8.01 07/10/06 GENESEE & WYOMING INC DE 8.01 06/19/06 GENIUS PRODUCTS INC NV 1.01,9.01 07/07/06 GLOBAL PAYMENT TECHNOLOGIES INC DE 5.02 07/07/06 GOLD STANDARD INC UT 5.03,7.01,8.01,9.01 06/22/06 GOLDMAN SACHS HEDGE FUND PARTNERS LLC DE 3.02 07/10/06 GOLDMAN SACHS HEDGE FUND PARTNERS LLC DE 7.01 07/10/06 GREEN PLAINS RENEWABLE ENERGY, INC. IA 8.01,9.01 07/07/06 GREEN PLAINS RENEWABLE ENERGY, INC. IA 8.01,9.01 07/07/06 AMEND GREENMAN TECHNOLOGIES INC DE 1.01,1.02,2.03,3.02,9.01 06/30/06 GREENS WORLDWIDE INC AZ 1.01,9.01 07/07/06 GRUBB & ELLIS CO DE 5.02,5.05,8.01,9.01 07/06/06 HANDHELD ENTERTAINMENT, INC. DE 9.01 02/10/06 AMEND HARLAND JOHN H CO GA 1.01,1.02,2.03,9.01 07/03/06 HEALTH BENEFITS DIRECT CORP DE 1.01,9.01 07/07/06 HEALTH GRADES INC DE 1.01,9.01 07/10/06 HEARUSA INC DE 2.02,9.01 07/10/06 HECTOR COMMUNICATIONS CORP MN 1.01,9.01 06/27/06 AMEND HERITAGE ORGANIZATION INC CO 4.01,8.01,9.01 03/01/06 AMEND HERITAGE PROPERTY INVESTMENT TRUST IN MD 8.01,9.01 07/09/06 HIENERGY TECHNOLOGIES INC DE 1.01,3.02,3.03,5.03,9.01 06/30/06 HOLOGIC INC DE 8.01,9.01 07/07/06 HOST AMERICA CORP DE 1.01,2.03,9.01 07/05/06 HOUSTON EXPLORATION CO DE 7.01,9.01 07/10/06 HUB INTERNATIONAL LTD A6 1.01,7.01 07/07/06 HyperSpace Communications, Inc. CO 1.01,1.02,5.02,8.01,9.01 07/05/06 IA GLOBAL INC DE 8.01,9.01 07/05/06 ICHARGEIT INC DE 1.01,9.01 07/10/06 INDUS INTERNATIONAL INC DE 2.02,9.01 07/10/06 INFOCROSSING INC DE 7.01,9.01 07/10/06 INTELSAT LTD 1.01,1.02,2.01,2.03,5.02 07/03/06 Interactive Brand Development Inc. DE 5.02 07/10/06 INTERLINE BRANDS, INC./DE DE 1.01,2.01,2.03,9.01 07/03/06 INTERNATIONAL BARRIER TECHNOLOGY INC/ 8.01,9.01 07/07/06 IRON STAR DEVELOPMENT, INC. UT 4.01,9.01 06/30/06 ITEX CORP NV 1.01,9.01 07/06/06 KEY TRONIC CORP WA 2.02,9.01 07/10/06 KKR Financial Corp 8.01 07/03/06 KNIGHT CAPITAL GROUP, INC. DE 7.01,9.01 07/10/06 KNOT INC DE 1.01,3.02,9.01 07/07/06 LAFARGE NORTH AMERICA INC MD 8.01 06/28/06 LAIDLAW INTERNATIONAL INC DE 8.01 07/10/06 LEAPFROG ENTERPRISES INC 1.01,5.02,9.01 07/03/06 LIFEWAY FOODS INC IL 7.01 07/05/06 LINCOLN NATIONAL CORP IN 2.02,9.01 07/10/06 Linn Energy, LLC DE 8.01,9.01 07/06/06 LITHIA MOTORS INC OR 2.02,9.01 07/10/06 LSI LOGIC CORP DE 5.02,9.01 07/07/06 MAINE & MARITIMES CORP ME 8.01,9.01 07/10/06 Marquee Holdings Inc. DE 2.02,7.01,9.01 07/10/06 MDU RESOURCES GROUP INC DE 1.01,9.01 07/10/06 MEDICAL MAKEOVER CORP OF AMERICA DE 5.02 07/07/06 MGI PHARMA INC MN 1.01,9.01 07/03/06 MHI Hospitality CORP MD 1.01,9.01 07/06/06 MICRUS ENDOVASCULAR CORP 8.01 07/05/06 Monarch Financial Holdings, Inc. VA 1.01,2.03,9.01 06/01/06 MONMOUTH REAL ESTATE INVESTMENT CORP MD 7.01,9.01 07/07/06 MONMOUTH REAL ESTATE INVESTMENT CORP MD 7.01,9.01 07/07/06 MORTON INDUSTRIAL GROUP INC GA 8.01,9.01 07/10/06 MORTON INDUSTRIAL GROUP INC GA 8.01,9.01 03/22/06 AMEND MoSys, Inc. CA 7.01,9.01 07/10/06 MOTOROLA INC DE 5.02,9.01 07/10/06 MS STRUCTURED TILES SERIES 2006-1 DE 9.01 07/06/06 MSC SOFTWARE CORP DE 2.02,9.01 07/10/06 NABORS INDUSTRIES LTD D0 8.01,9.01 07/10/06 NANOGEN INC DE 8.01,9.01 07/10/06 NARROWSTEP INC DE 5.02,9.01 06/29/06 NATIONAL CITY CORP DE 8.01,9.01 07/10/06 National Collegiate Student Loan Trus 1.01,9.01 06/08/06 NaturalNano , Inc. NV 1.01,3.02,9.01 07/09/06 NAVISTAR FINANCIAL DEALER NOTE MASTER DE 8.01,9.01 07/10/06 NAVISTAR FINANCIAL DEALER NOTE MASTER DE 8.01,9.01 06/28/06 Navstar Media Holdings, Inc. NV 1.01,9.01 07/10/06 NEOMAGIC CORP DE 2.01 07/03/06 NESTOR INC DE 1.01,5.02,8.01,9.01 07/03/06 NET 1 UEPS TECHNOLOGIES INC FL 2.01,8.01,9.01 07/10/06 NETWORK EQUIPMENT TECHNOLOGIES INC DE 2.02,9.01 07/10/06 NEUTRON ENTERPRISES INC 3.02 06/26/06 NEW CENTURY EQUITY HOLDINGS CORP DE 1.01,3.03,5.03,9.01 07/10/06 NEW MEDIUM ENTERPRISES INC NV 2.03,5.02 06/26/06 NEW MEXICO SOFTWARE, INC NV 3.02,5.03,9.01 06/30/06 NEWNAN COWETA BANCSHARES INC 3.02,9.01 07/06/06 NewPage CORP DE 8.01,9.01 07/10/06 Newport Bancorp Inc MD 8.01,9.01 07/05/06 NICOR INC IL 8.01,9.01 07/07/06 NORTH STATE BANCORP NC 2.02,9.01 07/10/06 O CHARLEYS INC TN 1.01,5.02,9.01 07/07/06 OLIN CORP VA 8.01,9.01 07/10/06 OLYMPIC WEDDINGS INTERNATIONAL INC NV 4.01,9.01 06/23/06 AMEND ORCHID CELLMARK INC 1.02,5.02 07/06/06 PACIFIC FINANCIAL CORP WA 7.01 07/10/06 PANAMSAT CORP /NEW/ DE 1.01,1.02,2.03,5.01 07/03/06 PanAmSat Holding CORP DE 1.01,1.02,2.03,5.01 07/03/06 PARK CITY GROUP INC DE 7.01 07/10/06 PARK HILL CAPITAL III CORP NV 1.01 06/30/06 AMEND PARQUE LA QUINTA ESTATES NV 8.01 07/10/06 PEMSTAR INC MN 1.01,9.01 07/03/06 PEOPLES ENERGY CORP IL 1.01,8.01,9.01 07/10/06 PEPCO HOLDINGS INC DE 7.01,9.01 07/10/06 PINNACLE AIRLINES CORP DE 8.01,9.01 07/06/06 PIONEER NATURAL RESOURCES CO DE 7.01,9.01 07/10/06 POLYMEDICA CORP MA 1.01,9.01 07/03/06 PREMIERWEST BANCORP OR 2.02,9.01 07/07/06 PROTALEX INC DE 1.01,3.02,9.01 07/10/06 PROTECTIVE LIFE CORP DE 2.01,9.01 07/03/06 PROTECTIVE LIFE INSURANCE CO TN 9.01 07/06/06 PROTECTIVE LIFE INSURANCE CO TN 2.01,9.01 07/03/06 PSB Holdings, Inc. 8.01,9.01 07/04/06 QMED INC DE 2.02,9.01 07/07/06 QUALITY DISTRIBUTION INC FL 9.01 07/10/06 RACINO ROYALE, INC. NV 8.01,9.01 07/06/06 RAINMAKER SYSTEMS INC CA 1.01,2.03,9.01 07/06/06 RANCHER ENERGY CORP. NV 3.02 07/05/06 REMOTE MDX INC UT 1.01,3.02,7.01,9.01 06/09/06 RENTRAK CORP OR 7.01 07/10/06 REVLON CONSUMER PRODUCTS CORP DE 2.02,7.01,9.01 07/10/06 REVLON INC /DE/ DE 2.02,7.01,9.01 07/10/06 Rosetta Resources Inc. DE 7.01,9.01 07/07/06 RUB A DUB SOAP INC CO 4.01,9.01 06/27/06 AMEND RYERSON INC. DE 8.01,9.01 07/09/06 SCANSOURCE INC SC 2.02,9.01 07/10/06 SCHNITZER STEEL INDUSTRIES INC OR 2.02,9.01 07/07/06 SCHNITZER STEEL INDUSTRIES INC OR 9.01 09/30/05 AMEND SECURED DIGITAL APPLICATIONS INC DE 8.01 07/07/06 SEI INVESTMENTS CO PA 1.01,2.03,9.01 07/07/06 SHARPS COMPLIANCE CORP DE 8.01,9.01 07/06/06 SHAW GROUP INC LA 2.02,4.02,9.01 07/10/06 SHEARSON FINANCIAL NETWORK INC NV 1.01,2.03,3.02,9.01 06/30/06 SHOE PAVILION INC DE 2.02,9.01 07/06/06 AMEND SIMPLETECH INC CA 7.01,9.01 07/10/06 SIMTEK CORP CO 8.01 06/29/06 SMART Modular Technologies (WWH), Inc 2.02 07/10/06 SMITH & WESSON HOLDING CORP NV 3.01,9.01 07/07/06 SPARK NETWORKS PLC X0 5.02 07/05/06 SPECTRE GAMING INC MN 1.01,2.03,3.02,9.01 07/07/06 SPECTRUM SCIENCES & SOFTWARE HOLDINGS DE 7.01,9.01 07/10/06 SRKP 8 INC 1.01 06/30/06 STANCORP FINANCIAL GROUP INC OR 8.01,9.01 07/10/06 STANDARD MICROSYSTEMS CORP DE 2.02,9.01 07/10/06 SUNPOWER CORP CA 1.01,7.01,9.01 07/03/06 SUNTERRA CORP MD 1.02 07/03/06 SYCAMORE NETWORKS INC DE 8.01 06/09/06 SYKES ENTERPRISES INC FL 2.01,9.01 07/03/06 TALLY HO VENTURES INC DE 5.02 07/01/06 TASCO HOLDINGS INTERNATIONAL, INC. DE 2.01,5.01,5.02 07/03/06 TEAM FINANCIAL INC /KS KS 5.02 07/05/06 TESSERA TECHNOLOGIES INC DE 1.01,7.01,9.01 07/07/06 THINKPATH INC A6 1.01,3.02 06/30/06 TRANSAX INTERNATIONAL LTD CO 4.02,9.01 07/07/06 TRANSCEND SERVICES INC DE 5.02 06/30/06 TRONOX INC DE 9.01 07/10/06 U-Store-It Trust MD 1.01,9.01 07/10/06 ULTICOM INC NJ 5.02 06/19/06 ULTRALIFE BATTERIES INC DE 1.01,3.02,8.01,9.01 07/03/06 UMH PROPERTIES, INC. MD 7.01,9.01 07/06/06 UNITED NATIONAL FILM CORP CO 4.01,9.01 06/06/06 AMEND UNITY WIRELESS CORP DE 1.01,2.01,2.03,9.01 06/03/06 VALASSIS COMMUNICATIONS INC DE 1.01,9.01 07/05/06 Valera Pharmaceuticals Inc 1.01 07/05/06 VELOCITY EXPRESS CORP DE 1.01,2.01,2.03,3.02,8.01,9.01 07/03/06 Veri-Tek International, Corp. MI 1.01,2.01,2.03,3.02,5.02,9.01 07/03/06 VIISAGE TECHNOLOGY INC DE 5.02,8.01,9.01 07/10/06 VISTAPRINT LTD D0 5.02 07/03/06 VITACUBE SYSTEMS HOLDINGS INC NV 1.01,9.01 07/06/06 WAH KING INVEST CORP. DE 1.01,9.01 07/05/06 WASHINGTON GROUP INTERNATIONAL INC DE 1.01,7.01,9.01 07/05/06 WATSON PHARMACEUTICALS INC NV 1.01,9.01 07/06/06 WCA WASTE CORP 1.01,1.02,2.03 07/05/06 WD 40 CO DE 2.02,9.01 07/10/06 WEBSENSE INC DE 2.02,9.01 07/10/06 WESTELL TECHNOLOGIES INC DE 1.01 06/30/06 WGNB CORP GA 2.02,9.01 07/07/06 WHITTIER ENERGY CORP NV 5.02,9.01 07/05/06 WILLIS LEASE FINANCE CORP DE 1.01,2.03,7.01,9.01 06/30/06 WINMAX TRADING GROUP INC FL 1.01 07/01/06 WORLD WASTE TECHNOLOGIES INC CA 8.01,9.01 07/05/06 WPS RESOURCES CORP WI 8.01,9.01 07/10/06 ZOND PANAERO WINDSYSTEM PARTNERS I CA 1.01 07/03/06 ZONE 4 PLAY INC NV 4.01,9.01 07/10/06 AMEND