SEC NEWS DIGEST Issue 2006-155 August 11, 2006 ENFORCEMENT PROCEEDINGS SEC ISSUES NOTICE OF PROPOSED DISTRIBUTION PLAN AND OPPORTUNITY FOR COMMENT IN THE MATTER OF VERAS CAPITAL MASTER FUND, VEY PARTNERS MASTER FUND, VERAS INVESTMENT PARTNERS, LLC, KEVIN LARSON, AND JAMES MCBRIDE The Commission announced today that it gave notice, pursuant to Rule 1103 of the Commission's Rules on Fair Fund and Disgorgement Plans, 17 C.F.R. § 201.1103, that a proposed plan for distribution of monies placed into a disgorgement fund in above captioned matter (Distribution Plan) has been filed. The Distribution Plan provides for distribution of $37,700,488 in disgorgement, prejudgment interest, and civil penalties paid by Veras Capital Partners Master Fund, VEY Partners Master Fund, Veras Investment Partners, LLC, Kevin D. Larson, and James R. McBride pursuant to an Order Instituting Administrative and Cease-and-Desist Proceedings Pursuant to Section 8A of the Securities Act of 1933, Section 21C of the Securities Exchange Act of 1934, Section 203(f) of the Investment Advisers Act of 1940, and Sections 9(b) and 9(f) of the Investment Company Act of 1940, Making Findings, and Imposing Remedial Sanctions and a Cease-and-Desist Order entered by the Commission on Dec. 22, 2005. A copy of the Distribution Plan may be obtained by printing a copy from the Commission's public website (http://www.sec.gov/litigation/admin/2006/34-54299-pdp.pdf) or by submitting a written request to Carolann Gemski, United States Securities and Exchange Commission, 175 W. Jackson Blvd., Suite 900, Chicago, IL 60604. All persons desiring to comment on the Distribution Plan may submit their views in writing no later than Sept. 11, 2006: (1) to the Office of the Secretary, United States Securities and Exchange Commission, 100 F Street, N.E., Washington, D.C. 20549-1090; (2) by using the Commission's Internet comment form; or (3) by sending an e-mail to rule-comments@sec.gov (including the appropriate administrative proceeding file number in the subject line). (Rel. 34- 54299; File No. 3-12133) IN THE MATTER OF JOSEPH ROUGRAFF, CPA On August 11, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Rule 102(e) of the Commission's Rules of Practice, Making Findings, and Imposing Remedial Sanctions (Order) against Joseph A. Rougraff, CPA. The Order finds that Rougraff is a certified public accountant licensed in the State of Indiana, and he served as Virbac Corporation's (Virbac) vice president, CFO, and corporate secretary from 2000 to 2004. The Order also finds that in the civil action entitled SEC v. Virbac Corp., et al., Civil Action Number 4:06-CV-0453-A, filed by the Commission in the U.S. District Court for the Northern District of Texas, a final judgment was entered against Rougraff, permanently enjoining him from future violations of Section 17(a) of the Securities Act and Sections 10(b) and 13(b)(5) of the Exchange Act and Rules 10b-5, 13a-14, 13b2-1 and 13b2-2 thereunder, and aiding and abetting violations of Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act and Rules 12b-20, 13a- 1 and 13a-13 thereunder, and imposing an officer and director bar. Rougraff was also ordered to pay $26,668 in disgorgement and $5,656 in prejudgment interest, and a $100,000 civil money penalty. The Commission's complaint alleged, among other things, that from December 2000 to November 2003, Virbac engaged in a revenue inflation and expense deferral scheme and that Rougraff participated in the scheme. According to the complaint, the scheme involved the improper recognition of revenue by means of channel-stuffing, or "loading" of product to distributors, by recording revenue from sham transactions, and by recording revenue from transactions occurring after period-end. The Commission also alleges in the complaint that, as a result of the scheme, Virbac met unrealistic revenue and earnings projections and managed to sustain the illusion of rapid growth-by fraudulently inflating its revenues and net income by as much as 9% and 694%, respectively, and that, in the process, Virbac failed to comply with Generally Accepted Accounting Principles. The Commission further alleges that Rougraff overstated Virbac's earnings by failing to ensure that Virbac recorded appropriate reserves and accruals; that in furtherance of the scheme, Virbac personnel falsely documented terms of transactions on invoices and other underlying documents; and that the true terms were established in side arrangements, per conversations and e-mails, which Rougraff and others failed to disclose to Virbac's auditors. Based on the above, the Order suspends Rougraff from appearing or practicing before the Commission as an accountant. Rougraff consented to the issuance of the Order without admitting or denying any of the allegations in the civil injunctive action. (Rel. 34-54303; AAE Rel. 2474; File No. 3-12391) IN THE MATTER OF PAUL JOHNSON On August 11, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934 and Notice of Hearing against Paul E. Johnson. In the Order, the Division of Enforcement alleges that the United States District Court for the Southern District of New York entered a Final Judgment on July 24, 2006, enjoining Johnson from violating Section 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act), and Exchange Act Rule 10b-5 for a period of five years, based on a jury verdict finding Johnson liable on four counts of securities fraud. The Division of Enforcement also alleged that the District Court, in its Opinion and Order, found that Johnson's fraudulent conduct had been recurrent, in that the instances of fraud "took place over a span of several years with regard to three different companies" and that "the jury found Johnson liable for four violations of securities fraud." The District Court also found that "Johnson's occupation as a hedge fund manager makes it likely that future violations may occur." A hearing will be scheduled before an administrative law judge to determine whether the allegations contained in the Order are true, and in connection therewith, to afford Johnson an opportunity to establish defenses to such allegations, and to determine what remedial action, if any, is appropriate in the public interest. The Commission directed that an administrative law judge shall issue an initial decision in this matter within 210 days from the date of service of this Order. (Rel. 34-54304; File No. 3-12392) SEC CHARGES DAVID SARNA AND ISSAC NUSSEN WITH BROKER KICKBACK FRAUD The Commission announced that on August 10 it filed a complaint in the U.S. District Court for the Southern District of New York against David Sarna and Issac Nussen alleging that they manipulated the market for Aurora Medical Technology, Inc. stock by participating in an undisclosed broker kickback scheme. The Commission's complaint alleges that, since May 2006, Sarna and Nussen participated in an undisclosed kickback arrangement with a former stock promoter and an individual whom Sarna and Nussen believed to be associated with a registered broker-dealer. Sarna and Nussen said that they controlled a majority of Aurora's stock and that they were funding the company's operations with sale proceeds of Aurora stock. To generate additional stock sales and create trading volume in Aurora stock, Sarna and Nussen agreed to pay these individuals an amount equal to 30 percent of Sarna and Nussen's stock sale proceeds as a kickback for soliciting retail customers. On June 8, 2006, Sarna and Nussen deposited 3,286,403 shares of Aurora stock into an account at the brokerage firm. On June 21 and 22, 2006, the person Sarna and Nussen believed to be associated with the brokerage firm sold 83,000 and 56,000 Aurora shares, respectively, from Sarna and Nussen's nominee account to other accounts at the brokerage firm. On July 3, 2006, Sarna and Nussen received the sale proceeds of $25,000, and on July 6, 2006, Sarna and Nussen paid a $7,500 kickback to the former stock promoter. Beginning on July 14, 2006, the Commission temporarily suspended trading in the securities of Aurora for ten business days pursuant to Section 12(k) of the Exchange Act because of possible manipulative conduct occurring in the market for the company's stock. The complaint charges Defendants with violating of Section 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. In its action, the Commission is seeking permanent injunctions prohibiting Defendants from committing future violations of the foregoing federal securities laws, disgorgement of ill-gotten gains plus pre-judgment interest thereon, and civil penalties. [SEC v. David Sarna, et Ano., Civil Action No. 06-CV-6084 (RJH) SDNY] (LR-19798) SEC FILES AMENDED COMPLAINT ADDING ADDITIONAL DEFENDANTS AND A RELIEF DEFENDANT TO HALT MASSIVE AFFINITY FRAUD AND PONZI SCHEME THAT CONTINUED DESPITE MAY 2005 COURT ORDERED PRELIMINARY INJUNCTION AND ASSET FREEZE The Commission today filed an amended complaint adding additional defendants and a relief defendant in a civil action alleging the defendants perpetrated an ongoing affinity fraud and Ponzi scheme, which continued despite a May 2005 Court ordered preliminary injunction and asset freeze. According to the Complaint, defendants have defrauded hundreds of investors of over $50 million by promising returns of 100% or more within 60 days. The Complaint alleges that defendants have been telling investors that these extraordinary profits were to be generated in part by helping an unnamed Saudi Arabian prince move gold from Israel through Luxembourg to the United Arab Emirates. In reality, according to the Complaint, although some money has been paid out to investors, these funds appear to have come from new investor money, and substantial amounts of investor funds have been transferred to bank accounts controlled by the proposed defendants and relief defendants. Defendants have characterized the purported gold transaction to religiously devout investors as "deistically inspired" and "divinely guided." The amended complaint adds DJM, LLC, Financial MD, Inc., Financial MD and Associates, Inc., Global Village Records, La Vie D'Argent, Daniel J. Merriman, and Millie Stultz as defendants and Wing NGA Lau, a/k/a Adienne Lau as a relief defendant. According to the complaint, even after the original defendants were enjoined from continuing to violate the federal securities laws, they continued their fraud by soliciting additional money into this scam. To circumvent the asset freeze, certain defendants created a new company, Global Village Records, and then used the bank accounts of companies owned by Daniel J. Merriman to forward money from investors. Millie Stultz promoted the alleged scheme even after learning of the SEC's complaint. The Commission and Global Village Records have also stipulated to the entering of a preliminary injunction against Global Village Records. For their roles in the alleged scheme, the SEC charges the new defendants along with the old defendants Tri Energy, Inc., Marina Investors Group, Inc., H & J Energy Company, Lowell Decker, Robert Jennings, Henry Jones and Arthur Simburg with violations of Sections 5 and 17(a) of the Securities Act of 1933 (Securities Act) and violations of, and aiding and abetting violations of, Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act) and Rule 10b-5 thereunder. The SEC also named in the original complaint as relief defendants La Vie D'Argent, R.P.J. Investment Group, Inc., T.M.A. Investment Enterprises and Thomas Avery, who allegedly receiving investor funds to which they have no legitimate claim. [SEC v. Tri Energy, Inc., H & J Energy Company, Inc., Marina Investors Group, Inc., Lowell Decker, Robert Jennings, Henry Jones, Arthur Simburg, Mildred Stultz, DJM, LLC, Financial MD, Inc., Financial MD and Associates, Inc., Daniel J. Merriman, Global Village Records, and La Vie D'Argent, as defendants, and R.P.J. Investment Group, Inc., T.M.A. Investment Enterprises, Thomas Avery, and Wing NGA Lau, a/k/a Adrienne Lau, as relief defendants, Case No. ED CV 05-00351 AG(MANx) C.D. California] (LR- 19799) SEC CHARGES FORMER CEO AND CFO OF ENDOCARE WITH FRAUD The Commission announced that on August 9 it filed securities fraud charges against Paul W. Mikus, the former chief executive officer and chairman of the board of Endocare, Inc., and John V. Cracchiolo, Endocare's former chief financial officer and chief operating officer, for orchestrating a financial fraud perpetrated on the investing public in 2001 and 2002. At the time, Endocare, based in Irvine, Calif., developed and distributed medical devices for use in the treatment of various types of cancers and urological ailments. The Commission's complaint, filed in U.S. District Court in Santa Ana, Calif., alleges that Mikus, age 40, of Irvine, Calif., and Cracchiolo, age 50, of Gardnerville, Nev., significantly overstated Endocare's income by booking false sales, engaging in improper revenue recognition practices, and improperly understating or delaying the recognition of expenses in order to inflate Endocare's earnings. The complaint further alleges that, during conference calls with Wall Street analysts, Mikus and Cracchiolo misled investors about the number of procedures that had been performed using Endocare's devices. According to the complaint, the procedure numbers were critical to Endocare because these numbers reflected the present and future market acceptance for Endocare's devices. The complaint alleges that, as a result of the fraudulent accounting, Endocare overstated net revenue by at least 16% for 2001, 17% for the first quarter of 2002, and 33% for the second quarter of 2002. Additionally, Endocare's financial statements understated its pre-tax loss for 2001 by 20%, and falsely reported pre-tax earnings for the first two quarters of 2002, rather than properly reporting substantial pre-tax losses. The complaint further alleges that Mikus and Cracchiolo approved a press release announcing the termination of Endocare's acting controller for conduct "materially injurious to the company" after the acting controller had raised questions about Endocare's accounting practices. The complaint alleges that the press release was misleading because it was issued one week after Endocare had disclosed that the company's independent auditors, KPMG LLP, had concluded that KPMG could no longer rely on the representations of management, which included Mikus and Cracchiolo. As alleged in the complaint, the press release falsely implied that Endocare had terminated the bad actors responsible for KPMG's concerns. The complaint also alleges that Mikus approved another misleading press release in which Endocare announced that, after an independent investigation, the audit committee had concluded that there "was no indication of fraud or intentional wrongdoing by management." The complaint alleges this statement was false and misleading because, first, the company in fact had not conducted an "independent" investigation, and second, an internal review had in fact revealed substantial evidence of fraud or intentional wrongdoing. The Commission charged Mikus and Cracchiolo with violating the antifraud provisions, Section 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder; the record-keeping and internal controls provisions, Section 13(b)(5) of the Exchange Act and Rule 13b2-1 thereunder; and the false statements to auditors provision, Rule 13b2-2 of the Exchange Act. Mikus and Cracchiolo were also charged with aiding and abetting Endocare's violations of the reporting provisions, Section 13(a) of the Exchange Act and Rules 12b-20, 13a-1, 13a-11, and 13a-13 thereunder; the record-keeping provision, Section 13(b)(2)(A) of the Exchange Act; and the internal controls provision, Section 13(b)(2)(B) of the Exchange Act. The Commission seeks permanent injunctions against Mikus and Cracchiolo, an order that they repay their ill- gotten gains, civil monetary penalties, and an order barring them from serving as officers or directors of publicly-traded companies. The Commission previously filed settled actions against Endocare, its senior vice president of sales, Kevin Quilty, and the former president of an Endocare subsidiary, Jerry W. Anderson, see Litigation Release No. 19772 (July 25, 2006), and instituted a settled cease-and-desist proceeding against Endocare's former director of sales for the Southeast region, L. Michael Hart, see Exchange Act Release No. 34- 54172, Accounting and Auditing Enforcement Release No. 2460 (July 19, 2006). The Commission's investigation is continuing. [SEC v. Paul W. Mikus and John V. Cracchiolo, Civil Action No. SACV 06-734 JVS (MLGx) CDCA] (LR-19800; AAE Rel. No. 2473) SEC HALTS $22 MILLION FRAUD IN SOUTHERN CALIFORNIA TARGETING RETIREMENT FUNDS The Commission today filed an emergency action to halt an ongoing securities fraud targeted at retirement funds. The fraud has raised over $22 million to date. Named in the Commission's complaint are Jon W. James, age 29 and a resident of Manhattan Beach, Calif., and several companies that he controls, including Jon W. James & Associates (JWJA), based in El Segundo, California. The Honorable Florence-Marie Cooper, U.S. District Judge for the Central District of California, issued an order appointing a temporary receiver over the companies controlled by James and freezing assets. According to the SEC's complaint, since at least January 2004, James, through JWJA, has solicited investors with direct mail invitations to free dinner seminars focusing on retirement planning. As alleged in the complaint, the invitations include statements such as "Retirement Secrets of the Rich: What your Accountant and Stockbroker don't want you to know." The complaint further alleges that the invitations and seminars claim JWJA will help investors retire "in just seven short years" by investing their IRA funds "to take advantage of the booming real estate market" and "to produce double-digit returns." As alleged in the complaint, investors are falsely told that their funds will be used for profitable real estate transactions that will provide returns, which at times were represented to be as high as 24%. The complaint alleges that the defendants offered and sold promissory notes and, later, interests in limited liability companies. The SEC's complaint alleges that, throughout 2004 and 2005, defendants did not purchase any real estate or real estate related assets from which to pay investor returns. Additionally, the complaint alleges that the defendants misrepresented to investors that their investments would be secured by real property or by monies owed to JWJA from real estate transactions. The complaint also alleges that defendants fraudulently failed to disclose that they used new investor money to pay returns to previous investors. In addition to James and JWJA, also named in the SEC's complaint are: J.W. James Borrowing Entity, LLC, a California limited liability company; J.W. James Investment Group Fund One, LLC, a California limited liability company; The James Company Fund I, LLC, a California limited liability company; The James Company Borrowing Entity, LLC, a California limited liability company; Virtual Cash Flow Corporation, a former Nevada corporation; The Cloaking Device, Inc., a Nevada corporation; and J.W. James Acquisitions, LLC, a California limited liability company. The Court issued an order temporarily enjoining defendants from future violations of the securities registration and antifraud provisions of the federal securities laws, Sections 5(a), 5(c), and 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, and orders (1) freezing assets; (2) appointing a temporary receiver; (3) prohibiting the destruction of documents; (4) expediting discovery; and (5) requiring accountings. The Commission also seeks preliminary and permanent injunctions, return of ill-gotten gains with prejudgment interest, and penalties against all defendants. A hearing on whether a preliminary injunction should be issued against the defendants and whether a permanent receiver should be appointed is scheduled for Aug. 24, 2006. Investors may direct their inquiries to the temporary receiver, Edythe L. Bronston, at (818) 528-2893. The SEC acknowledges the assistance of the California Department of Corporations. [SEC v. Jon W. James; Jon W. James & Associates; J.W. James Borrowing Entity, LLC; J.W. James Investment Group Fund One, LLC; The James Company Fund I, LLC; The James Company Borrowing Entity, LLC; Virtual Cash Flow Corporation; The Cloaking Device, Inc., and J.W. James Acquisitions, LLC, No. CV 06-4966 JSL, FFMx (C.D. Cal.)] (LR-19801) SELF-REGULATORY ORGANIZATIONS APPROVAL OF PROPOSED RULE CHANGES The Commission approved a proposed rule change (SR-NASDAQ-2006-008) filed by The NASDAQ Stock Market under Section 19(b)(1) of the Exchange Act. The approved rule change requires securities of all listed companies to become eligible to participate in the Direct Registration System administered by a clearing agency registered under Section 17A of the Exchange Act. Publication is expected in the Federal Register during the week of August 14. (Rel. 34-54288) The Commission approved a proposed rule change (SR-NYSE-2006-29) filed by the New York Stock Exchange under Section 19(b)(1) of the Exchange Act. The approved rule change requires certain listed securities to be eligible for a Direct Registration System operated by a clearing agency registered under Section 17A of the Exchange Act. Publication is expected in the Federal Register during the week of August 14. (Rel. 34-54289) The Commission approved a proposed rule change (SR- Amex-2006-400) filed by the American Stock Exchange under Section 19(b)(1) of the Exchange Act. The approved rule change requires certain listed securities to be eligible for a Direct Registration System operated by a clearing agency registered under Section 17A of the Exchange Act. Publication is expected in the Federal Register during the week of August 14. (Rel. 34-54290) PROPOSED RULE CHANGE The Boston Stock Exchange filed a proposed rule change (SR-BSE-2006- 30) relating to the implementation of the second phase of the Boston Equities Exchange ("BeX") trading system. Publication is expected in the Federal Register during the week of August 14. (Rel. 34-54291) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES The Commission issued notice of immediate effectiveness of a proposed rule change (SR-Phlx-2006-47) filed by the Philadelphia Stock Exchange relating to its equity payment for order flow program. Publication is expected in the Federal Register during the week of August 14. (Rel. 34-54297) A proposed rule change (SR-Phlx-2006-41) filed by the Philadelphia Stock Exchange relating to the automatic execution of a customer limit order against an order entry firm's proprietary order or a solicited broker-dealer order after a three second exposure period has become 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 August 14. (Rel. 34-54298) SECURITIES ACT REGISTRATIONS The following registration statements have been filed with the SEC under the Securities Act of 1933. The reported information appears as follows: Form, Name, Address and Phone Number (if available) of the issuer of the security; Title and the number and/or face amount of the securities being offered; Name of the managing underwriter or depositor (if applicable); File number and date filed; Assigned Branch; and a designation if the statement is a New Issue. Registration statements may be obtained in person or by writing to the Commission's Public Reference Branch at 100 F Street, N.E., Washington, D.C. 20549-1090 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . S-8 Google Inc., 1600 AMPHITHEATRE PARKWAY, MOUNTAIN VIEW, CA, 94043, 650 623 4000 - 4,500,000 ($1,689,480,000.00) Equity, (File 333-136469 - Aug. 10) (BR. 03A) S-3 NITCHES INC, 10280 CAMINO SANTA FE, SAN DIEGO, CA, 92121, 8586252633 - 600,000 ($2,898,000.00) Equity, (File 333-136470 - Aug. 10) (BR. 02B) SB-2 SWMX, INC., 1 BRIDGE STREET, IRVINGTON, NY, 10533, (914) 406-8400 - 204,025,000 ($612,075,000.00) Equity, (File 333-136471 - Aug. 10) (BR. 06B) S-8 FEI CO, 5350 NE DAWSON CREEK DRIVE, HILLSBORO, OR, 97124, 5037267500 - 1,175,000 ($25,168,500.00) Equity, (File 333-136473 - Aug. 10) (BR. 10B) SB-2 Scout Exploration, Inc, 609 475 HOWE ST., VANCOUVER, A1, V6C 2B3, 604 608-6314 - 1,700,000 ($85,000.00) Equity, (File 333-136474 - Aug. 10) (BR. 09) S-4 Southern National Bancorp of Virginia Inc, 1002 WISCOSIN AVE, WASHINGTON, DC, 20007, 202-464-1130 - 707,815 ($3,283,641.00) Equity, (File 333-136476 - Aug. 10) (BR. 07) S-8 EXCHANGE NATIONAL BANCSHARES INC, 132 EAST HIGH STREET, JEFFERSON CITY, MO, 65101, (573)761-6100 - 33,000 ($993,300.00) Equity, (File 333-136477 - Aug. 10) (BR. 07B) S-8 COMPUDYNE CORP, 2530 RIVA ROAD, SUITE 201, ANNAPOLIS, MD, 21401, 4102244415 - 400,000 ($2,198,000.00) Other, (File 333-136478 - Aug. 10) (BR. 05A) S-8 COMPUDYNE CORP, 2530 RIVA ROAD, SUITE 201, ANNAPOLIS, MD, 21401, 4102244415 - 4,000,000 ($21,980,000.00) Other, (File 333-136479 - Aug. 10) (BR. 05A) S-B JAMAICA GOVERNMENT OF, 30 NATIONAL HEROES CIRCLE, KINGSTON R, L8, 9999999999, 428,450,000 ($428,450,000.00) Non-Convertible Debt, (File 333-136480 - Aug. 10) (BR. DN) S-8 Knockout Holdings, Inc., 100 W. WHITEHALL AVENUE, NORTHLAKE, IL, 60164, (708) 273-6900 - 999,999 ($99,999.90) Equity, (File 333-136481 - Aug. 10) (BR. 06B) S-3D D&E COMMUNICATIONS INC, BROSSMAN BUSINESS COMPLEX, 124 EAST MAIN ST PO BOX 458, EPHRATA, PA, 17560, 7177334101 - 300,000 ($3,282,000.00) Equity, (File 333-136482 - Aug. 10) (BR. 11C) S-1 Global Geophysical Services Inc, 3535 BRIAPARK DR, SUITE 200, HOUSTON, TX, 77042, 713-972-9200 - 0 ($145,000,000.00) Equity, (File 333-136483 - Aug. 10) (BR. ) S-8 CABOT CORP, TWO SEAPORT LANE SUITE 1300, BOSTON, MA, 02109-1806, 6173450100 - 0 ($17,551,586.00) Equity, (File 333-136484 - Aug. 10) (BR. 06C) S-8 EURONET WORLDWIDE INC, HORVAT UTCA 14-24, BUDAPEST, K5, 1027, 36-1-224-1000 - 4,000,000 ($93,920,000.00) Equity, (File 333-136485 - Aug. 10) (BR. 07C) S-8 KENEXA CORP, 650 EAST SWEDESFORD ROAD, 2ND FLOOR, WAYNE, PA, 19087, 6109719171 - 0 ($12,332,500.00) Equity, (File 333-136486 - Aug. 10) (BR. 03C) SB-2 INTERNATIONAL FOOD & WINE CONSULTANTS, INC., 201 EAST 28 STREET, NEW YORK, NY, 10016, 212-779-1921 - 1,300,000 ($1.39) Equity, (File 333-136487 - Aug. 10) (BR. ) S-8 PIONEER NATURAL RESOURCES CO, 200 WILLIAMS SQUARE WEST, 5205 N OCONNOR BLVD, IRVING, TX, 75039, 9724449001 - 0 ($25,000,000.00) Other, (File 333-136488 - Aug. 10) (BR. 04B) S-8 PIONEER NATURAL RESOURCES CO, 200 WILLIAMS SQUARE WEST, 5205 N OCONNOR BLVD, IRVING, TX, 75039, 9724449001 - 4,600,000 ($205,183,000.00) Equity, (File 333-136489 - Aug. 10) (BR. 04B) S-8 PIONEER NATURAL RESOURCES CO, 200 WILLIAMS SQUARE WEST, 5205 N OCONNOR BLVD, IRVING, TX, 75039, 9724449001 - 200,000 ($8,921,000.00) Equity, (File 333-136490 - Aug. 10) (BR. 04B) S-8 SANDISK CORP, 140 CASPIAN COURT, SUNNYVALE, CA, 94089, 4085620500 - 0 ($697,050,000.00) Equity, (File 333-136491 - Aug. 10) (BR. 03B) SB-2 TREASURE EXPLORATIONS INC., #109 - 114 W. MAGNOLIA ST. SUITE 400, BELLINGHAM, WA, 98225, 360-233-0740 - 2,000,000 ($40,000.00) Equity, (File 333-136492 - Aug. 10) (BR. ) S-8 NOVAGOLD RESOURCES INC, PO BOX 24, SUITE 2300, 200 GRANVILLE STREET, VANCOUVER, A1, V6C 1S4, 604-669-6227 - 776,174 ($13,039,723.20) Equity, (File 333-136493 - Aug. 10) (BR. 04B) S-8 GAYLORD ENTERTAINMENT CO /DE, ONE GAYLORD DR, NASHVILLE, TN, 37214, 6153166000 - 0 ($104,560,300.00) Equity, (File 333-136494 - Aug. 10) (BR. 08A) N-2 ING Risk Managed Natural Resources Fund, 7337 E. DOUBLETREE RANCH ROAD, SCOTTSDALE, AZ, 85258, 480-477-3000 - 50,000 ($1,000,000.00) Equity, (File 333-136495 - Aug. 10) (BR. 17) S-8 NEW BRUNSWICK SCIENTIFIC CO INC, 44 TALMADGE RD, PO BOX 4005, EDISON, NJ, 08818-4005, 9082871200 - 131,702 ($981,179.90) Equity, (File 333-136496 - Aug. 10) (BR. 10B) S-8 REDWOOD TRUST INC, 591 REDWOOD HWY, STE 3100, MILL VALLEY, CA, 94941, 4153897373 - 0 ($32,045,000.00) Equity, (File 333-136497 - Aug. 10) (BR. 08C) S-8 NEKTAR THERAPEUTICS, 150 INDUSTRIAL RD, SAN CARLOS, CA, 94070, 6506313100 - 7,000,000 ($112,980,000.00) Equity, (File 333-136498 - Aug. 10) (BR. 01B) S-1 Double-Take Software, Inc., 257 TURNPIKE ROAD, SUITE 210, SOUTHBOROUGH, MA, 01772, 508-229-8810 - 0 ($86,250,000.00) Equity, (File 333-136499 - Aug. 10) (BR. ) S-8 CYBEROPTICS CORP, 5900 GOLDEN HILLS DR, MINNEAPOLIS, MN, 55416, 6125425000 - 175,000 ($2,259,250.00) Equity, (File 333-136500 - Aug. 10) (BR. 10A) S-1 THERMAGE INC, 25881 INDUSTRIAL BOULEVARD, HAYWARD, CA, 94545, 5107822286 - 0 ($86,250,000.00) Equity, (File 333-136501 - Aug. 10) (BR. ) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: 1.01 Entry into a Material Definitive Agreement 1.02 Termination of a Material Definitive Agreement 1.03 Bankruptcy or Receivership 2.01 Completion of Acquisition or Disposition of Assets 2.02 Results of Operations and Financial Condition 2.03 Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant 2.04 Triggering Events That Accelerate or Increase a Direct Financial Obligation under an Off-Balance Sheet Arrangement 2.05 Cost Associated with Exit or Disposal Activities 2.06 Material Impairments 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing 3.02 Unregistered Sales of Equity Securities 3.03 Material Modifications to Rights of Security Holders 4.01 Changes in Registrant's Certifying Accountant 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review 5.01 Changes in Control of Registrant 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year 5.04 Temporary Suspension of Trading Under Registrant's Employee Benefit Plans 5.05 Amendments to the Registrant's Code of Ethics, or Waiver of a Provision of the Code of Ethics 6.01. ABS Informational and Computational Material. 6.02. Change of Servicer or Trustee. 6.03. Change in Credit Enhancement or Other External Support. 6.04. Failure to Make a Required Distribution. 6.05. Securities Act Updating Disclosure. 7.01 Regulation FD Disclosure 8.01 Other Events 9.01 Financial Statements and Exhibits 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 100 F Street, N.E., Washington, D.C. 20549-1090 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . STATE 8K ITEM NO. NAME OF ISSUER CODE DATE COMMENT ------------------------------------------------------------------------------------------------------- ABFC 2006-OPT1 Trust DE 9.01 08/10/06 ABLEST INC DE 2.02,9.01 08/10/06 ABX AIR INC 2.02,9.01 08/09/06 AMEND ACCESS INTEGRATED TECHNOLOGIES INC DE 2.02,9.01 08/10/06 ACE Securities Corp. Home Equity Loan DE 2.01,9.01 01/27/06 ACNB CORP PA 2.02,9.01 08/09/06 Adams Respiratory Therapeutics, Inc. DE 7.01,9.01 08/10/06 ADC TELECOMMUNICATIONS INC MN 1.01,1.02,8.01,9.01 08/09/06 ADEZA BIOMEDICAL CORP DE 3.01 08/04/06 ADVANCE AUTO PARTS INC DE 2.02,9.01 08/10/06 ADVENTRX PHARMACEUTICALS INC DE 2.02,9.01 08/10/06 ADVOCAT INC DE 1.01,2.02,9.01 08/09/06 ALBEMARLE CORP VA 8.01,9.01 08/08/06 ALDILA INC DE 7.01,9.01 08/09/06 Alexza Pharmaceuticals Inc. DE 2.02,9.01 08/10/06 ALLIANCE LAUNDRY SYSTEMS LLC 2.05 08/08/06 ALLIANCEBERNSTEIN HOLDING L.P. DE 7.01,9.01 08/09/06 ALLIANCEBERNSTEIN L.P. DE 7.01,9.01 08/09/06 ALLIANT ENERGY CORP WI 8.01 08/09/06 ALMOST FAMILY INC DE 2.02,9.01 06/30/06 Alon USA Energy, Inc. DE 1.01,5.02,9.01 08/07/06 Alternative Loan Trust 2006-OC6 8.01,9.01 07/28/06 AMACORE GROUP, INC. DE 8.01,9.01 08/02/06 AMARILLO BIOSCIENCES INC TX 3.02 08/10/06 AMB PROPERTY CORP MD 8.01,9.01 08/10/06 AMB PROPERTY LP DE 8.01,9.01 08/10/06 AMERICA FIRST APARTMENT INVESTORS INC MD 5.02 08/09/06 AMERICAN CELLULAR CORP /DE/ 1.01,2.03,8.01,9.01 08/07/06 AMERICAN EXPRESS RECEIVABLES FINANCIN DE 8.01,9.01 08/09/06 American Home Mortgage Investment Tru DE 8.01,9.01 07/25/06 American Home Mortgage Investment Tru DE 8.01,9.01 07/25/06 AMEND AMERICAN INTERNATIONAL GROUP INC DE 2.02,9.01 08/09/06 AMERICAN LAND LEASE INC DE 2.02,7.01,9.01 08/07/06 American Railcar Industries, Inc./DE DE 2.02,9.01 08/09/06 AMERUS GROUP CO/IA IA 8.01,9.01 08/10/06 Ames True Temper, Inc. DE 2.02,9.01 08/10/06 AMN HEALTHCARE SERVICES INC DE 2.02,9.01 08/08/06 AMPEX CORP /DE/ DE 2.02,9.01 08/09/06 ANALOG DEVICES INC MA 2.02,9.01 08/10/06 ANGIODYNAMICS INC DE 2.02,7.01,9.01 08/10/06 APA Enterprises, Inc. MN 2.02,9.01 08/10/06 Aphton CORP DE 1.01,2.01,9.01 08/04/06 ARADIGM CORP CA 2.02,9.01 08/10/06 ARCADIA RESOURCES, INC NV 2.02,9.01 08/07/06 ARGON ST, Inc. DE 2.02,9.01 08/10/06 ARRAY BIOPHARMA INC DE 1.01,1.02,2.03,9.01 08/09/06 ARVANA INC NV 8.01,9.01 08/04/06 ASBURY AUTOMOTIVE GROUP INC DE 1.01,9.01 08/08/06 ASCENDANT SOLUTIONS INC DE 2.02,9.01 08/08/06 Ashton Woods USA L.L.C. NV 2.02,9.01 08/09/06 ASPEN INSURANCE HOLDINGS LTD D0 1.01,5.02,9.01 08/04/06 ASTA FUNDING INC DE 2.02,9.01 08/10/06 ATRION CORP DE 1.01,3.03,9.01 08/07/06 ATWOOD OCEANICS INC TX 7.01 08/10/06 AUTOBYTEL INC DE 4.01,9.01 06/12/06 AMEND AVANIR PHARMACEUTICALS CA 1.01,9.01 08/07/06 AVIATION UPGRADE TECHNOLOGIES INC 8.01 08/09/06 Aviza Technology, Inc. DE 2.02,9.01 08/10/06 AXCELIS TECHNOLOGIES INC DE 1.01 08/08/06 AXIS CAPITAL HOLDINGS LTD 2.02,9.01 08/10/06 AZUR HOLDINGS, INC. DE 1.01,9.01 08/04/06 B2B INTERNET HOLDRSSM TRUST NY 8.01,9.01 06/30/06 BA Master Credit Card Trust II 8.01,9.01 08/09/06 BARR PHARMACEUTICALS INC DE 7.01,9.01 08/10/06 BERKELEY TECHNOLOGY LTD 1.01,7.01 08/10/06 BIG 5 SPORTING GOODS CORP DE 2.02,9.01 08/10/06 BIO SOLUTIONS MANUFACTURING, INC. NY 4.01,9.01 07/04/06 BioScrip, Inc. DE 1.01,2.02,9.01 08/08/06 BIOTECH HOLDRS TRUST 8.01,9.01 06/30/06 BLACKROCK KELSO CAPITAL DE 7.01 08/10/06 BLACKSANDS PETROLEUM, INC. NV 3.02 08/09/06 BLACKSANDS PETROLEUM, INC. NV 3.02 08/09/06 AMEND BLOUNT INTERNATIONAL INC DE 1.01 08/04/06 BLUE HOLDINGS, INC. NV 1.01,2.03 08/04/06 Boulder Specialty Brands, Inc. DE 4.02 08/04/06 BOWNE & CO INC DE 2.02,9.01 08/09/06 BPI Energy Holdings, Inc. 2.02,9.01 08/08/06 BRANDPARTNERS GROUP INC DE 1.01,1.02,3.02,5.02,8.01,9.01 08/10/06 BRESLER & REINER INC DE 5.02,9.01 08/09/06 BRICKMAN GROUP LTD 2.02,9.01 08/10/06 BRIGGS & STRATTON CORP WI 2.02,9.01 08/10/06 BROADBAND HOLDRS TRUST 8.01,9.01 06/30/06 BROADCOM CORP CA 3.02,8.01,9.01 08/09/06 BSD MEDICAL CORP DE 7.01,9.01 08/10/06 BULLDOG TECHNOLOGIES INC NV 5.02,7.01,9.01 08/04/06 CABELAS INC DE 4.02,9.01 08/09/06 CABOT CORP DE 7.01 08/10/06 CalAmp Corp. DE 9.01 05/26/06 AMEND CALPINE CORP DE 7.01,9.01 04/30/06 CALPINE CORP DE 7.01,9.01 05/31/06 CANYON RESOURCES CORP DE 2.02,9.01 08/10/06 CAPITAL ONE MASTER TRUST NY 8.01,9.01 08/09/06 CARDIMA INC DE 1.01,9.01 08/09/06 CARDINAL HEALTH INC OH 1.01,1.02,2.03 08/09/06 CARDIODYNAMICS INTERNATIONAL CORP CA 1.01,9.01 08/08/06 CAREER EDUCATION CORP DE 8.01,9.01 08/09/06 CARRIAGE SERVICES INC DE 2.02,9.01 08/07/06 CARRIZO OIL & GAS INC TX 2.02,9.01 08/10/06 CATALYTICA ENERGY SYSTEMS INC DE 2.02,9.01 08/10/06 CATCHER HOLDINGS, INC DE 4.02 08/04/06 CDRV Investors, Inc. DE 7.01,9.01 08/09/06 CENDANT CORP DE 2.02,9.01 08/09/06 CENTENNIAL COMMUNICATIONS CORP /DE DE 2.02,9.01 08/10/06 CENVEO, INC CO 2.02 08/09/06 CENVEO, INC CO 7.01,9.01 08/08/06 CEPHALON INC DE 2.02,8.01,9.01 08/09/06 CHARTER COMMUNICATIONS HOLDINGS LLC DE 2.02,9.01 08/10/06 CHARTER COMMUNICATIONS INC /MO/ DE 2.02,9.01 08/10/06 CHEMOKINE THERAPEUTICS CORP DE 8.01 08/10/06 CHEROKEE INTERNATIONAL CORP DE 2.05 08/08/06 CHESAPEAKE CORP /VA/ VA 7.01,9.01 08/09/06 CHICOPEE BANCORP, INC. MA 2.02,9.01 08/09/06 CITIZENS FINANCIAL CORP/DE/ DE 5.05 08/10/06 CLEVELAND CLIFFS INC OH 7.01 08/10/06 CNB FINANCIAL CORP/PA PA 8.01,9.01 08/08/06 COACHMEN INDUSTRIES INC IN 5.02,9.01 08/08/06 Coastal Bancshares Acquisition Corp. TX 1.01 08/04/06 COMBINATORX, INC DE 2.02,9.01 08/10/06 COMDISCO HOLDING CO INC DE 2.02,9.01 08/09/06 Commerce Planet UT 1.02 08/08/06 CONCURRENT COMPUTER CORP/DE DE 1.01,9.01 08/08/06 CONNS INC DE 1.01 08/08/06 CONOCOPHILLIPS DE 8.01 08/06/06 CORAUTUS GENETICS INC DE 2.02,9.01 08/10/06 CORE MOLDING TECHNOLOGIES INC DE 2.02,9.01 08/10/06 Cornerstone Core Properties REIT, Inc MD 2.01,9.01 06/01/06 AMEND CORVEL CORP DE 2.02,9.01 08/10/06 CRANE CO /DE/ DE 8.01,9.01 08/09/06 CREE INC NC 2.02,9.01 08/10/06 CRONOS GROUP 2.02,9.01 08/10/06 CROSS COUNTRY HEALTHCARE INC DE 2.02,9.01 08/07/06 CURON MEDICAL INC DE 2.02,9.01 08/10/06 CYBER DIGITAL INC NY 1.01 08/10/06 D&E COMMUNICATIONS INC PA 2.02,9.01 08/09/06 DANKA BUSINESS SYSTEMS PLC 2.02,9.01 08/08/06 DARLING INTERNATIONAL INC DE 2.02,9.01 08/09/06 Darwin Professional Underwriters Inc DE 2.02,9.01 08/10/06 DCP Midstream Partners, LP DE 2.02,9.01 08/09/06 DELPHAX TECHNOLOGIES INC MN 2.02,9.01 08/10/06 DENTSPLY INTERNATIONAL INC /DE/ DE 1.01,5.02 08/07/06 DIAMOND HILL INVESTMENT GROUP INC OH 1.01,9.01 08/10/06 DIASENSE INC/PA PA 5.02 08/10/06 DIGENE CORP DE 1.01 06/30/06 DIGITAL FUSION INC/NJ/ DE 2.02,9.01 08/09/06 Digital Learning Management CO DE 8.01 08/10/06 AMEND DIGITAL LIGHTWAVE INC DE 1.01,2.03,9.01 08/04/06 Digital Music Group, Inc. DE 2.02,9.01 08/10/06 Digital Realty Trust, Inc. MD 8.01,9.01 08/09/06 DISCOVERY PARTNERS INTERNATIONAL INC DE 2.02,8.01,9.01 08/09/06 DOBSON COMMUNICATIONS CORP OK 1.01,2.02,2.03,8.01,9.01 08/07/06 DOCUMENT SCIENCES CORP DE 1.01,9.01 08/07/06 DOV PHARMACEUTICAL INC DE 2.02,9.01 08/09/06 DOVER SADDLERY INC 2.02,9.01 08/10/06 DUSKA THERAPEUTICS, INC. NV 5.02 08/04/06 EASTERN AMERICAN NATURAL GAS TRUST DE 8.01,9.01 08/10/06 ECOLLEGE COM DE 2.02,9.01 08/09/06 Education Realty Trust, Inc. MD 7.01,9.01 08/09/06 EESTech, Inc. 8.01 08/09/06 ELECTRO RENT CORP CA 2.02,9.01 08/10/06 ELECTRONIC ARTS INC DE 8.01 08/10/06 EMERGE INTERACTIVE INC DE 2.02,9.01 08/10/06 EMULEX CORP /DE/ DE 2.02,9.01 08/10/06 ENBRIDGE ENERGY PARTNERS LP DE 8.01,9.01 06/30/06 ENCYSIVE PHARMACEUTICALS INC DE 8.01 08/10/06 ENDO PHARMACEUTICALS HOLDINGS INC DE 5.02,9.01 08/09/06 ENGLOBAL CORP NV 2.02,9.01 06/30/06 ENNIS, INC. TX 1.01,9.01 08/07/06 ENTRADE INC PA 4.01,9.01 08/03/06 ERHC Energy Inc CO 8.01,9.01 08/09/06 ESCHELON TELECOM INC 7.01,9.01 08/09/06 ETRIALS WORLDWIDE INC. 2.02,9.01 08/10/06 EUROPE 2001 HOLDRS TRUST NY 8.01,9.01 06/30/06 EVANS BOB FARMS INC DE 2.02,7.01,9.01 08/08/06 EXCO RESOURCES INC TX 2.02 08/09/06 Expedia, Inc. 2.02,9.01 08/10/06 Expedia, Inc. 8.01 08/10/06 EXPLORATION CO OF DELAWARE INC DE 3.01,9.01 08/09/06 EZ EM INC DE 2.02,7.01,9.01 08/10/06 EZENIA INC DE 2.02,9.01 08/10/06 FAVRILLE INC DE 2.02,8.01,9.01 08/10/06 FEDERAL AGRICULTURAL MORTGAGE CORP 2.02,9.01 08/09/06 Federal Home Loan Bank of Atlanta X1 2.03 08/07/06 Federal Home Loan Bank of Boston X1 2.03 08/07/06 Federal Home Loan Bank of Chicago X1 2.03 08/07/06 Federal Home Loan Bank of Cincinnati X1 2.03,9.01 08/07/06 Federal Home Loan Bank of Indianapoli X1 2.03,9.01 08/07/06 Federal Home Loan Bank of New York X1 2.03,9.01 08/07/06 Federal Home Loan Bank of Pittsburgh PA 2.03,9.01 08/07/06 Federal Home Loan Bank of San Francis X1 2.03 08/07/06 Federal Home Loan Bank of Seattle 2.03 08/09/06 Federal Home Loan Bank of Topeka 2.03 08/08/06 Feldman Mall Properties, Inc. MD 1.01 08/04/06 FIELDSTONE INVESTMENT CORP 2.02,9.01 08/09/06 FILENET CORP DE 8.01,9.01 08/09/06 FILENET CORP DE 1.01,3.03,9.01 08/09/06 FINANCIAL SECURITY ASSURANCE HOLDINGS NY 2.02,9.01 08/09/06 FIRST CAPITAL INC IN 8.01,9.01 08/10/06 FIRST INDUSTRIAL REALTY TRUST INC MD 9.01 08/10/06 FIRST MARBLEHEAD CORP 2.02,9.01 08/10/06 FIRSTENERGY CORP OH 1.01,9.01 08/09/06 FISCHER WATT GOLD CO INC NV 1.01,3.02,7.01,9.01 07/28/06 FOCUS ENHANCEMENTS INC DE 2.02,7.01,9.01 08/10/06 FOREST CITY ENTERPRISES INC OH 7.01,9.01 08/10/06 Fortress America Acquisition CORP DE 8.01,9.01 08/10/06 FRANKLYN RESOURCES III INC NV 4.01,9.01 07/26/06 AMEND FREEPORT MCMORAN COPPER & GOLD INC DE 8.01,9.01 08/10/06 Friendlyway CORP NV 1.01,2.01,3.02,9.01 08/07/06 FUEL TECH N V 1.01,9.01 08/04/06 FULTON FINANCIAL CORP PA 7.01,8.01,9.01 08/10/06 FX ENERGY INC NV 7.01,9.01 08/10/06 Gaming Partners International CORP NV 5.02 08/09/06 GeoMet, Inc. DE 2.02,9.01 08/09/06 GLACIER BANCORP INC DE 7.01,9.01 08/09/06 GLOBAL PARTNERS LP 2.02,7.01,9.01 08/10/06 GOLDEN CHIEF RESOURCES INC KS 4.01 08/09/06 GOLDEN PATRIOT CORP NV 8.01,9.01 08/02/06 GOLDFIELD CORP DE 2.02,9.01 08/10/06 GOLDSPRING INC FL 5.03,8.01 08/07/06 Grande Communications Holdings, Inc. DE 2.02,9.01 08/10/06 GREATER ATLANTIC FINANCIAL CORP DE 8.01,9.01 08/10/06 Green Mountain Capital Inc. 1.01,3.02,5.02,9.01 08/04/06 GREER BANCSHARES INC SC 7.01,9.01 08/09/06 GUNDLE SLT ENVIRONMENTAL INC DE 2.02,9.01 08/10/06 HALOZYME THERAPEUTICS INC NV 2.02,9.01 08/10/06 HARLEYSVILLE NATIONAL CORP PA 8.01,9.01 08/10/06 Health Fitness Corp /MN/ MN 2.02,9.01 08/08/06 HEALTHAXIS INC PA 2.02,9.01 08/09/06 HIBBETT SPORTING GOODS INC DE 2.02,7.01,9.01 08/09/06 HILLENBRAND INDUSTRIES INC IN 2.02,9.01 08/09/06 HINES HORTICULTURE INC DE 2.02,9.01 08/10/06 HIRSCH INTERNATIONAL CORP NY 2.02,9.01 06/30/06 HOOPER HOLMES INC NY 1.01,2.02,5.02,9.01 07/19/06 HORIZON OFFSHORE INC DE 7.01,9.01 08/09/06 HOUGHTON MIFFLIN CO MA 2.02,9.01 08/10/06 HSBC Home Equity Loan Trust (USA) 200 DE 9.01 08/10/06 HUDSON HIGHLAND GROUP INC DE 5.02,9.01 08/10/06 HURCO COMPANIES INC IN 5.02,9.01 08/10/06 ICAGEN INC DE 2.02,9.01 08/10/06 ICF CORP DE 3.02,5.02 08/07/06 IMAX CORP A6 2.02,9.01 08/09/06 IMCLONE SYSTEMS INC DE 8.01,9.01 08/10/06 IMMUNE RESPONSE CORP DE 3.02 08/04/06 IMMUNOGEN INC MA 2.02,9.01 08/10/06 IMPAC MORTGAGE HOLDINGS INC MD 2.02,9.01 08/09/06 INERGY HOLDINGS, L.P. 2.02,7.01,9.01 08/09/06 INERGY L P DE 2.02,7.01,9.01 08/09/06 INFINITY ENERGY RESOURCES, INC 2.02,9.01 08/10/06 INNOFONE COM INC NV 2.01,3.02,9.01 08/08/06 Innophos, Inc. 2.02,9.01 08/09/06 INNOVATIVE CARD TECHNOLOGIES INC DE 8.01 08/10/06 INOVIO BIOMEDICAL CORP 2.02,9.01 08/08/06 InPlay Technologies, Inc. NV 2.02,9.01 08/10/06 INPUT OUTPUT INC DE 2.02,9.01 08/09/06 INSURANCE AUTO AUCTIONS, INC IL 2.02,7.01 08/09/06 INTELISYS AVIATION SYSTEMS OF AMERICA DE 1.03,9.01 08/07/06 INTER PARFUMS INC DE 2.02 08/09/06 INTERLEUKIN GENETICS INC DE 2.02,9.01 08/09/06 INTERNATIONAL ASSETS HOLDING CORP DE 2.02,7.01,9.01 08/09/06 INTERNET ARCHITECTURE HOLDRSSM TRUST NY 8.01,9.01 06/30/06 INTERNET HOLDRS TRUST NY 9.01 06/30/06 INTERNET INFRASTRUCTURE HOLDRSSM TRUS NY 9.01 06/30/06 INTERPUBLIC GROUP OF COMPANIES, INC. DE 2.02,9.01 08/09/06 Irish Mag, Inc. 5.02 06/30/06 IsoRay, Inc. MN 1.02 08/10/06 ITC Holdings Corp. MI 2.02,9.01 08/09/06 ITRON INC /WA/ WA 5.02 08/08/06 ITRON INC /WA/ WA 1.01 08/09/06 iVOW, Inc. DE 2.02,9.01 08/10/06 J C PENNEY CO INC DE 2.02 08/10/06 J&J SNACK FOODS CORP NJ 8.01,9.01 08/10/06 JACUZZI BRANDS INC DE 2.02,9.01 08/10/06 James River Coal CO VA 2.02,9.01 08/09/06 JERSEY CENTRAL POWER & LIGHT CO NJ 1.01,8.01,9.01 08/10/06 JF CHINA REGION FUND INC MD 5.02 08/10/06 JMAR TECHNOLOGIES INC DE 1.01,9.01 08/04/06 JUNIPER NETWORKS INC DE 2.02,4.02,9.01 08/09/06 JUPITERMEDIA CORP DE 7.01 08/08/06 KERR MCGEE CORP /DE DE 8.01,9.01 08/10/06 KEYSTONE AUTOMOTIVE OPERATIONS INC PA 1.01,9.01 06/30/06 AMEND KINTERA INC 2.02,9.01 08/09/06 KOHLS CORPORATION WI 2.02 08/10/06 Kraton Polymers LLC DE 2.02,9.01 08/09/06 LA JOLLA PHARMACEUTICAL CO DE 8.01,9.01 08/09/06 LCC INTERNATIONAL INC DE 2.02,9.01 08/09/06 LEAP WIRELESS INTERNATIONAL INC DE 1.01,2.03,9.01 08/08/06 Lexaria Corp. 1.01,9.01 08/09/06 Liberty Global, Inc. DE 2.02,7.01,8.01 08/09/06 Liberty Global, Inc. DE 2.02,7.01 08/10/06 Liberty Global, Inc. DE 2.02,7.01 08/10/06 LIFECORE BIOMEDICAL INC MN 2.02,9.01 08/10/06 LIFEPOINT HOSPITALS, INC. 1.01,9.01 08/07/06 Linkwell CORP FL 8.01 07/16/06 LIPID SCIENCES INC/ AZ 1.01,2.02,3.02,7.01,9.01 08/08/06 LODGENET ENTERTAINMENT CORP DE 7.01,9.01 08/10/06 LUMINENT MORTGAGE CAPITAL INC 2.02,9.01 08/09/06 LUNA INNOVATIONS INC 2.02,9.01 08/10/06 MACDERMID INC CT 2.02,9.01 08/09/06 MAD CATZ INTERACTIVE INC 2.02,9.01 08/10/06 MAGIC MEDIA NETWORKS INC DE 1.01,9.01 08/08/06 MANAGEMENT NETWORK GROUP INC 2.02,9.01 08/08/06 MARKET 2000 PLUS HOLDRS SM TRUST NY 8.01,9.01 06/30/06 MARTIN MARIETTA MATERIALS INC NC 5.02,9.01 08/08/06 MARTIN MIDSTREAM PARTNERS LP DE 7.01,9.01 08/10/06 MAUI LAND & PINEAPPLE CO INC HI 2.02,9.01 08/04/06 MAVERICK OIL & GAS, INC. 5.03,9.01 08/09/06 MAXXAM INC DE 8.01 08/10/06 Maysia Resources CORP 5.02,7.01,8.01 08/09/06 MCDATA CORP DE 5.02 08/08/06 MedAire, Inc. NV 8.01,9.01 08/10/06 MEDIA GENERAL INC VA 1.01,9.01 08/08/06 MEMC ELECTRONIC MATERIALS INC DE 4.02,9.01 08/07/06 MEMRY CORP DE 1.01,9.01 08/07/06 MERRILL LYNCH DEPOSITOR INC PREFERRED DE 8.01,9.01 08/01/06 METABASIS THERAPEUTICS INC 2.02,9.01 08/10/06 METRO ONE TELECOMMUNICATIONS INC OR 2.02,9.01 08/10/06 MIDDLEBY CORP DE 7.01,9.01 08/10/06 MILLS CORP DE 2.02,2.06,9.01 08/08/06 MOBILE MINI INC DE 2.02 07/31/06 AMEND MOLDFLOW CORP 2.02,9.01 08/10/06 MOLEX INC DE 2.01,9.01 08/07/06 Morgans Hotel Group Co. DE 2.02,9.01 08/08/06 MORRIS PUBLISHING GROUP LLC GA 2.02,9.01 08/10/06 MortgageIT Holdings, Inc. MD 2.02,7.01,9.01 08/07/06 MOVIE GALLERY INC DE 2.02,9.01 08/10/06 MQ ASSOCIATES INC 2.02,9.01 08/10/06 MTM Technologies, Inc. NY 2.02,9.01 08/10/06 Nalco CO DE 5.05,9.01 08/10/06 Nalco Finance Holdings Inc. 5.05,9.01 08/10/06 Nalco Finance Holdings LLC 5.05,9.01 08/10/06 Nalco Holding CO 5.05,9.01 08/10/06 Nalco Holdings LLC DE 5.05,9.01 08/10/06 NANOSENSORS INC 1.01,3.02,5.02,5.03,8.01,9.01 08/03/06 NARA BANCORP INC DE 8.01,9.01 08/09/06 NATIONAL HEALTHCARE CORP DE 2.02 06/30/06 NATURAL GAS SERVICES GROUP INC 2.02,9.01 08/10/06 NBC ACQUISITION CORP DE 2.05,9.01 08/07/06 NBTY INC DE 7.01,9.01 08/08/06 NDS GROUP PLC X0 1.01 08/07/06 AMEND NEBRASKA BOOK CO KS 2.05,9.01 08/07/06 NETOPIA INC DE 8.01 08/10/06 NewGen Technologies, Inc NV 1.01,2.03 08/04/06 NEWGOLD INC DE 5.02 07/31/06 NORTH POINTE HOLDINGS CORP 2.02,9.01 08/10/06 NORTH POINTE HOLDINGS CORP 7.01,9.01 08/10/06 NORTHWEST AIRLINES CORP DE 7.01,9.01 08/10/06 NOVACEA INC DE 2.02,9.01 08/10/06 NOVASTAR FINANCIAL INC MD 7.01,9.01 08/10/06 NRG ENERGY, INC. DE 1.01,9.01 08/10/06 Nuance Communications, Inc. DE 7.01 08/10/06 NUVEEN INVESTMENTS INC DE 8.01,9.01 08/09/06 NVIDIA CORP DE 2.02,8.01,9.01 08/10/06 NWH INC DE 5.01,9.01 08/09/06 OIL SERVICE HOLDRS TRUST NY 8.01,9.01 06/30/06 OLD POINT FINANCIAL CORP VA 7.01,9.01 08/10/06 ON SEMICONDUCTOR CORP DE 8.01,9.01 08/08/06 ONE LIBERTY PROPERTIES INC MD 1.01,9.01 08/10/06 ONEOK INC /NEW/ OK 1.01,9.01 08/10/06 OSCIENT PHARMACEUTICALS CORP MA 1.01,9.01 08/10/06 OURPETS CO CO 2.02 08/09/06 OVERLAND STORAGE INC CA 2.02,9.01 08/10/06 OXFORD MEDIA, INC. NV 1.01,2.03,2.04,9.01 08/04/06 P&F INDUSTRIES INC DE 2.02,9.01 08/10/06 Pachinko World, Inc. NV 8.01,9.01 08/10/06 PACIFIC SUNWEAR OF CALIFORNIA INC CA 2.02,9.01 08/10/06 PAINCARE HOLDINGS INC CT 2.02,9.01 08/10/06 PARALLEL PETROLEUM CORP DE 8.01,9.01 08/10/06 PARKER DRILLING CO /DE/ DE 2.04,9.01 08/08/06 PARTICLE DRILLING TECHNOLOGIES INC/NV NV 2.02,9.01 08/08/06 Patriot Capital Funding, Inc. DE 2.02,9.01 08/08/06 PAULSON CAPITAL CORP OR 8.01,9.01 08/10/06 PC MALL INC DE 1.01 08/04/06 PENN NATIONAL GAMING INC PA 7.01,9.01 08/10/06 PEOPLES BANCTRUST CO INC AL 5.02 08/07/06 PEPCO HOLDINGS INC DE 1.01,9.01 08/10/06 PERCEPTRON INC/MI MI 1.01,9.01 08/07/06 PHARMACEUTICAL HOLDRS TRUST 9.01 06/30/06 PHI INC LA 2.02,9.01 08/09/06 POINT 360 CA 2.02,9.01 08/10/06 Polypore International, Inc. 1.01 08/04/06 Polypore, Inc. DE 1.01 08/04/06 PONIARD PHARMACEUTICALS, INC. WA 3.01,9.01 08/07/06 PPLUS Trust Series LMG-3 8.01,9.01 08/01/06 PPlus Trust Series LMG-4 DE 8.01,9.01 08/01/06 PREMIUM STANDARD FARMS, INC. 8.01,9.01 08/10/06 Prescient Applied Intelligence, Inc. DE 1.01,9.01 08/04/06 PRESIDENTIAL REALTY CORP/DE/ DE 2.02 08/10/06 PRIDE INTERNATIONAL INC DE 7.01 08/10/06 PRINTRONIX INC DE 2.02,9.01 08/09/06 PROGRESS ENERGY INC NC 2.02,9.01 08/10/06 PROTOCALL TECHNOLOGIES INC NV 1.01,9.01 08/08/06 PROVENA FOODS INC CA 2.02,9.01 08/10/06 PROVIDENCE SERVICE CORP DE 1.01,2.02,7.01,9.01 08/04/06 QUESTAR CORP UT 5.03 08/08/06 RADIOSHACK CORP DE 2.05,9.01 08/10/06 RANCHER ENERGY CORP. NV 4.01,9.01 07/31/06 AMEND Rand Logistics, Inc. DE 1.01,3.03,9.01 08/04/06 RAYONIER INC NC 1.01,1.02,2.03,9.01 08/04/06 RCN CORP /DE/ DE 2.02,7.01,9.01 08/09/06 READING INTERNATIONAL INC NV 2.02,9.01 08/09/06 REALOGY CORP DE 2.02,7.01,9.01 08/09/06 RED ROBIN GOURMET BURGERS INC DE 2.02,9.01 08/10/06 REGIONAL BANK HOLDERS SM TRUST NY 8.01,9.01 06/30/06 REINHOLD INDUSTRIES INC/DE/ DE 2.02 06/30/06 REPTRON ELECTRONICS INC FL 2.02,9.01 08/10/06 Republic Property Trust MD 2.02,7.01,9.01 08/10/06 Residential Asset Securitization Trus 8.01,9.01 07/27/06 RESOURCES CONNECTION INC DE 5.02,8.01,9.01 08/09/06 RETAIL HOLDRS TRUST NY 8.01,9.01 06/30/06 REYNOLDS & REYNOLDS CO OH 1.01,3.03,8.01,9.01 08/07/06 RICHARDSON ELECTRONICS LTD/DE DE 1.01 08/10/06 RICKS CABARET INTERNATIONAL INC TX 8.01,9.01 08/04/06 ROGERS CORP MA 2.02,7.01,9.01 08/10/06 ROGERS CORP MA 2.02,2.06,7.01,9.01 06/29/06 AMEND ROTECH HEALTHCARE INC DE 2.02,9.01 08/09/06 SANFILIPPO JOHN B & SON INC DE 7.01,9.01 08/10/06 SAVIENT PHARMACEUTICALS INC DE 1.01,2.01,9.01 08/10/06 SAXON CAPITAL INC MD 1.01,8.01,9.01 08/09/06 SCIENTIFIC TECHNOLOGIES INC OR 2.02,9.01 08/09/06 SCRIPPS E W CO /DE OH 8.01,9.01 08/10/06 SEMICONDUCTOR HOLDRS TRUST NY 9.01 06/30/06 SEPRACOR INC /DE/ DE 4.02,9.01 08/09/06 SERVICE CORPORATION INTERNATIONAL TX 4.02 08/09/06 SERVICE CORPORATION INTERNATIONAL TX 2.02,7.01,9.01 08/10/06 SGS International, Inc. DE 2.02,9.01 08/09/06 SGS International, Inc. DE 8.01 08/10/06 SHOE PAVILION INC DE 2.02,9.01 08/10/06 SI INTERNATIONAL INC DE 1.01,9.01 08/04/06 SITEL CORP MN 2.02,4.02,9.01 08/09/06 SKINVISIBLE INC NV 1.01,9.01 10/07/05 AMEND SKYE INTERNATIONAL, INC NV 8.01,9.01 08/08/06 SL INDUSTRIES INC NJ 2.02,9.01 08/08/06 SLM FUNDING LLC DE 9.01 08/10/06 SMITHFIELD FOODS INC VA 1.01,2.03,9.01 08/04/06 SOFTWARE HOLDRS TRUST NY 8.01,9.01 06/30/06 SONIC INNOVATIONS INC DE 7.01,9.01 08/09/06 SONTRA MEDICAL CORP MN 8.01 07/24/06 AMEND SOUTHERN UNION CO DE 9.01 07/17/06 AMEND SPAR GROUP INC DE 2.02,9.01 08/04/06 SPECTRANETICS CORP DE 2.02,9.01 08/09/06 SPEEDEMISSIONS INC FL 5.02 08/09/06 ST JOSEPH CAPITAL CORP 1.01,9.01 08/10/06 STATER BROS HOLDINGS INC DE 7.01,9.01 08/08/06 STEAK & SHAKE CO IN 2.02,9.01 07/05/06 STELLAR PHARMACEUTICALS INC 2.02,9.01 07/10/06 STERLING CONSTRUCTION CO INC DE 2.02,9.01 08/10/06 STONEMOR PARTNERS LP DE 2.02,9.01 08/09/06 STONERIDGE INC OH 5.02 08/08/06 Sub-Urban Brands, Inc. NV 1.01,2.03,3.02,9.01 05/26/06 SUMTOTAL SYSTEMS INC DE 7.01,9.01 08/10/06 SUNCREST GLOBAL ENERGY CORP NV 2.01,9.01 08/07/06 SUNESIS PHARMACEUTICALS INC 2.02,9.01 08/10/06 SUNRISE TELECOM INC 2.02 06/30/06 SUNTRON CORP DE 2.02 08/10/06 SUPERCONDUCTOR TECHNOLOGIES INC DE 2.02,9.01 08/10/06 SUTRON CORP VA 2.02,9.01 05/15/06 SYMMETRICOM INC DE 1.01 08/04/06 SYNERGETICS USA INC DE 1.01 08/07/06 TAIWAN FUND INC DE 7.01,9.01 06/01/06 TALEO CORP DE 1.01,5.02,9.01 08/04/06 TARGET CORP MN 2.02,8.01,9.01 08/10/06 TASKER PRODUCTS CORP NV 2.02 08/10/06 TAUBMAN CENTERS INC MI 1.01,2.03,9.01 08/09/06 TBS INTERNATIONAL LTD 2.02,9.01 08/09/06 TBS INTERNATIONAL LTD 1.01,9.01 08/10/06 TELECOM HOLDRS TRUST NY 8.01,9.01 06/30/06 Telzuit Medical Technologies, Inc. 1.01,5.02,9.01 08/09/06 AMEND TENET HEALTHCARE CORP NV 2.02 08/09/06 TESORO CORP /NEW/ DE 1.01,9.01 08/09/06 TEXOLA ENERGY CORP NV 7.01,9.01 08/10/06 THINK PARTNERSHIP INC NV 1.01,7.01,8.01,9.01 08/10/06 Thornburg Mortgage Securities Trust 2 DE 8.01 08/10/06 TIER TECHNOLOGIES INC DE 2.02 08/10/06 TIME AMERICA INC NV 2.02,9.01 08/10/06 TITAN INTERNATIONAL INC IL 8.01,9.01 08/10/06 TOUCHSTONE SOFTWARE CORP /CA/ DE 2.02 08/10/06 TRANSGENOMIC INC DE 2.02,9.01 08/10/06 TreeHouse Foods, Inc. DE 2.02,7.01,9.01 08/10/06 TRIMERIS INC DE 2.02,9.01 08/08/06 True North Energy CORP 8.01 08/04/06 TRUSTMARK CORP MS 8.01 08/10/06 TUCOWS INC /PA/ PA 2.02,9.01 08/08/06 TWEEN BRANDS, INC. DE 5.02,9.01 08/09/06 U S GLOBAL INVESTORS INC TX 8.01 03/31/06 U.S. Shipping Partners L.P. DE 2.02,9.01 08/07/06 UNIGENE LABORATORIES INC DE 2.02,9.01 08/10/06 UNITED GUARDIAN INC DE 2.02,9.01 06/30/06 UNITEDHEALTH GROUP INC MN 2.02,8.01,9.01 08/09/06 UROPLASTY INC MN 2.02,9.01 08/10/06 US GEOTHERMAL INC DE 1.01,2.01,7.01,9.01 08/10/06 US LEC CORP DE 1.01 08/04/06 UTILITIES HOLDERS SM TRUST NY 8.01,9.01 03/31/06 VECTOR VENTURES CORP. NV 4.01,9.01 08/04/06 VERIDICOM INTERNATIONAL INC DE 5.02 08/08/06 VESTA INSURANCE GROUP INC DE 1.03 08/07/06 VIASAT INC CA 2.02,8.01,9.01 08/10/06 VICAL INC DE 1.01,9.01 08/08/06 VISHAY INTERTECHNOLOGY INC DE 5.02,9.01 08/10/06 VOICE DIARY INC DE 4.01,9.01 07/26/06 VWR International, Inc. 7.01,9.01 08/09/06 W&T OFFSHORE INC TX 7.01,9.01 08/09/06 WaMu Mortgage Pass-Through Certificat DE 9.01 07/26/06 Warrior Energy Services CORP DE 2.02,9.01 08/10/06 WASHINGTON GAS LIGHT CO DC 5.02 08/09/06 WASTE INDUSTRIES USA INC NC 7.01,9.01 08/10/06 Watson Wyatt Worldwide, Inc. DE 2.02,9.01 08/10/06 WELLS FARGO & CO/MN DE 9.01 08/10/06 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 07/28/06 WELLS REAL ESTATE INVESTMENT TRUST II MD 8.01,9.01 08/09/06 WILLBROS GROUP INC R1 8.01 08/09/06 WILLIAMS CONTROLS INC DE 2.02,9.01 08/09/06 Williams Partners L.P. 9.01 06/14/06 AMEND WILLOW GROVE BANCORP INC/NEW PA 7.01,9.01 08/09/06 WIRELESS HOLDRS TRUST NY 8.01,9.01 06/30/06 Wise Metals Group LLC DE 2.02,9.01 08/10/06 WOIZE INTERNATIONAL LTD. 5.02 08/07/06 WOODHEAD INDUSTRIES INC DE 3.01,8.01,9.01 08/09/06 WYNDHAM WORLDWIDE CORP DE 2.02,7.01,9.01 08/09/06 XERIUM TECHNOLOGIES INC DE 2.02,8.01,9.01 08/10/06 XETHANOL CORP CO 1.01,2.01,3.02 08/04/06 ZALE CORP DE 1.01,9.01 08/04/06 ZHONGPIN INC. DE 2.02,7.01,9.01 08/10/06 ZOLTEK COMPANIES INC DE 3.01,9.01 08/03/06