SEC NEWS DIGEST Issue 2006-181 September 19, 2006 COMMISSION ANNOUNCEMENTS OFFICE OF THE CHIEF ACCOUNTANT ISSUES LETTER EXPRESSING ITS VIEWS ON THE APPROPRIATE APPLICATION OF THE STOCK OPTION ACCOUNTING LITERATURE The Office of the Chief Accountant of the Securities and Exchange Commission today issued a letter summarizing the staff's views regarding the accounting for stock options in the historical financial statements of public companies. "The views expressed in this letter will assist in the resolution of accounting issues that have been raised during reviews of past stock option grants in a way that benefits investors and the capital markets," said SEC Chief Accountant Conrad Hewitt. Prior to the adoption of the Financial Accounting Standards Board's Statement No. 123 (revised 2004), "Share-Based Payment," many public companies accounted for stock options under Accounting Principles Board Opinion No. 25, "Accounting for Stock Issued to Employees." This letter discusses the accounting consequences under Opinion 25 of dating an option award to predate the actual award date, option grants with administrative delays, uncertainty as to the validity of prior grants, and other related circumstances. The letter can be accessed on the SEC's website at the following link: http://www.sec.gov/info/accountants/staffletters.shtml. (Press Rel. 2006-156) ENFORCEMENT PROCEEDINGS IN THE MATTER OF STEPHEN HORNING An Administrative Law Judge has issued an Initial Decision in the matter of Stephen J. Horning. The Initial Decision concludes that Respondent Stephen J. Horning failed to supervise the head trader and the operations manager of the now defunct Rocky Mountain Securities and Investments, Inc. (Rocky Mountain), with a view towards preventing their violations of Sections 10(b) and Rule 10b-5 of the Securities Exchange Act of 1934 (Exchange Act). The Initial Decision also concludes that Horning caused Rocky Mountain to violate Sections 15(c)(3), 17(a), 17(e) of the Exchange Act and the rules thereunder. However, the Initial Decision concludes that Horning did not willfully aid and abet Rocky Mountain's violations of these same provisions. The Initial Decision bars Horning from association with a broker or dealer in a supervisory capacity and suspends him from association with a broker or dealer for twelve months pursuant to Section 15(b)(6) of the Exchange Act and Section 14(b) of the Securities and Investors Protection Act of 1940. (Initial Decision Rel. 318; File No. 3-12156) COURT ORDERS ASSET FREEZE AND OTHER EMERGENCY RELIEF AGAINST HEGDE FUND SEAFORTH MERIDIAN, LTD. AND ITS PRINCIPALS On September 14, the U.S. District Court for the District of Kansas (Topeka Division) issued an order (Order) granting, as against the defendants and relief defendants named in the Commission's complaint, the Commission's emergency requests for an asset freeze, an order expediting discovery and preventing the destruction of documents, and the appointment of a receiver in the civil injunctive action the Commission filed with the Court on September 14, 2006. The defendants are Alain A. Assemi, Timothy J. Clyman, John D. Friedrich, Scott F. Klion (a/k/a James Tucker and David Tanner), and the three entities they controlled and operated: Seaforth Meridian, Ltd. (Seaforth Meridian); Seaforth Meridian Management, LLC; and Seaforth Meridian Advisors, LLC. The relief defendants are Henri B. Gonthier and Frederick L. Winkler. In addition, the Court granted in the Order the Commission's request, as against the defendants, for the repatriation of any offshore funds. The Commission alleges in its complaint that from as early as March 2004 through at least October 2005, Assemi, Clyman, Friedrich, and Klion (collectively, the Seaforth Principals) fraudulently raised approximately $18 million from nearly 70 - mostly elderly - investors located in several states. The Seaforth Principals enticed investors to purchase limited partnership interests in Seaforth Meridian with offering materials and oral representations that falsely represented and omitted material information regarding investment strategies and risk of loss, the financial controls over investor funds, and the background, experience, and expertise of the Seaforth Principals. Specifically, the Commission alleges that the Seaforth Principals misled investors about the supposed conservative nature of the Seaforth Meridian investment strategy while, in fact, sending almost 75% of the funds raised to two highly suspect, offshore funds. The Commission also alleges that the Seaforth Principals funneled more than $600,000 to themselves without having adequately accounted for Seaforth Meridian's profits or losses. Further, the Seaforth Principals lulled investors with false monthly account statements and reports that emphasized the safety of the investor funds. The Commission alleges in its complaint that the defendants violated the antifraud provisions of the federal securities laws, specifically, 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. The Commission also seeks in its complaint preliminary and permanent injunctions against future violations; disgorgement of ill-gotten gains plus prejudgment interest; and the imposition of civil penalties. The Court scheduled a hearing on Sept. 26, 2006, to determine whether to issue a preliminary injunction. The Commission thanks the Financial Services Authority of the United Kingdom for its assistance in this matter. [SEC v. Seaforth Meridian, Ltd., et al., Civil Action No. 06-4107-RDR, USDC, District of Kansas] (LR 19838) INVESTMENT COMPANY ACT RELEASES CLAYMORE SECURITIES, INC. AND CLAYMORE SECURITIES DEFINED PORTFOLIOS A notice has been issued giving interested persons until Oct. 24, 2006, to request a hearing on an application filed by Claymore Securities, Inc. and Claymore Securities Defined Portfolios for an order under Section 12(d)(1)(J) of the Investment Company Act for an exemption from Sections 12(d)(1)(A), (B) and (C) 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 would permit certain registered unit investment trusts to acquire shares of registered management investment companies and unit investment trusts both within and outside the same group of investment companies. (Rel. IC-27484 - September 18) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change (SR-OC-2006-01) filed by OneChicago relating to block trades has become effective under Section 19(b)(7) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of September 18. (Rel. 34-54452) A proposed rule change (SR-OC-2006-02) filed by OneChicago relating to its listing standards for a security futures product has become effective under Section 19(b)(7) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of September 18. (Rel. 34-54454) A proposed rule change (SR-NASD-2006-102) filed by the National Association of Securities Dealers regarding a proposal to amend Rule 10326 of the NASD Code of Arbitration Procedure to allow for the digital or other recording of arbitration hearings, has become effective under Section 19(b)(3)(A) of the Securities Act of 1934. Publication is expected in the Federal Register during the week of September 18. (Rel. 34-54455) 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 Sound Revolution Inc., 345 WEST 11TH AVENUE, UNIT 4, VANCOUVER, A1, V5Y 1T3, 604-780-3914 - 15,000,000 ($9,000,000.00) Equity, (File 333-137389 - Sep. 18) (BR. 03B) S-4 SL GREEN REALTY CORP, 420 LEXINGTON AVENUE, ATTN: STEVEN KAHN, NEW YORK, NY, 10170, 2125942700 - 0 ($999,055,498.00) Equity, (File 333-137391 - Sep. 18) (BR. 08C) SB-2 IntelGenx Technologies Corp., 6425 ABRAMS, VILLE SAINT LAURENT, A8, H4S 1X9, 514-331-7440 - 5,116,489 ($3,069,893.40) Equity, (File 333-137394 - Sep. 18) (BR. 01B) S-3ASR SELECTIVE INSURANCE GROUP INC, 40 WANTAGE AVENUE, BRANCHVILLE, NJ, 07890, 9739483000 - 0 ($0.00) Other, (File 333-137395 - Sep. 18) (BR. 01C) S-8 THQ INC, 29903 AGOURA ROAD, AGUORA HILLS,, CA, 91301, 8188715000 - 0 ($174,330,000.00) Equity, (File 333-137396 - Sep. 18) (BR. 03C) S-8 ADAPTEC INC, 691 S MILPITAS BLVD, M/S25, MILPITAS, CA, 95035, 4089458600 - 0 ($9,303,650.00) Equity, (File 333-137397 - Sep. 18) (BR. 03B) F-1 Telesat Holding Inc., 1601 TELESAT COURT, GLOUCESTER, A6, K1B 5P4, 613-748-0123 - 400,000,000 ($400,000,000.00) Equity, (File 333-137398 - Sep. 18) (BR. ) S-4 NATIONAL CITY CORP, 1900 E NINTH ST, CLEVELAND, OH, 44114, 2165752000 - 14,523,283 ($551,884,754.00) Equity, (File 333-137400 - Sep. 18) (BR. 07A) S-3ASR GARTNER INC, 56 TOP GALLANT RD, P O BOX 10212, STAMFORD, CT, 06904-2212, 2039640096 - 0 ($34,452,000.00) Equity, (File 333-137401 - Sep. 18) (BR. 08B) S-4 International Coal Group, Inc., 300 CORPORATE CENTRE DRIVE, SCOTT DEPOT, WV, 25560, 304-760-2400 - 0 ($175,000,000.00) Non-Convertible Debt, (File 333-137402 - Sep. 18) (BR. 04) S-8 TENFOLD CORP /UT, 698 WEST 10000 SOUTH, SUITE 200, SOUTH JORDAN, UT, 84095, 801-495-1010 - 0 ($12,756,115.00) Equity, (File 333-137403 - Sep. 18) (BR. 03B) F-3ASR Focus Media Holding LTD, 28-30/F, ZHAO FENG WORLD TRADE BUILDING, 369 JIANGSU ROAD, SHANGHAI, F4, 100032, 86 21 3212 4661 - 0 ($0.00) Equity, (File 333-137404 - Sep. 18) (BR. 11C) S-4 Susser Holdings, L.L.C., 4433 BALDWIN BOULEVARD, CORPUS CHRISTI, TX, 78408, 361-884-2463 - 0 ($170,000,000.00) Non-Convertible Debt, (File 333-137406 - Sep. 18) (BR. ) S-3 SMITH MICRO SOFTWARE INC, 51 COLUMBIA, STE 200, ALISO VIEJO, CA, 92656, 7143625800 - 0 ($100,000,000.00) Equity, (File 333-137408 - Sep. 18) (BR. 03A) S-8 UROPLASTY INC, 2718 SUMMER STREET NE, MINNEAPOLIS, MN, 55413, 6123781180 - 0 ($2,157,570.00) Equity, (File 333-137409 - Sep. 18) (BR. 10C) S-8 UROPLASTY INC, 2718 SUMMER STREET NE, MINNEAPOLIS, MN, 55413, 6123781180 - 0 ($4,832,835.00) Equity, (File 333-137410 - Sep. 18) (BR. 10C) SB-2 NEW CENTURY COMPANIES INC, 11111 SANTA MONICA BLVD, SUITE 210, BEVERLY HILLS, CA, 90210, 3109143007 - 11,945,020 ($4,916,908.25) Equity, (File 333-137412 - Sep. 18) (BR. 10B) SB-2 QPC Lasers, 15632 ROXFORD STREET, SYLMAR, CA, 91342, 818-986-0000 - 0 ($42,307,615.05) Equity, (File 333-137413 - Sep. 18) (BR. 11) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: 1.01 Entry into a Material Definitive Agreement 1.02 Termination of a Material Definitive Agreement 1.03 Bankruptcy or Receivership 2.01 Completion of Acquisition or Disposition of Assets 2.02 Results of Operations and Financial Condition 2.03 Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant 2.04 Triggering Events That Accelerate or Increase a Direct Financial Obligation under an Off-Balance Sheet Arrangement 2.05 Cost Associated with Exit or Disposal Activities 2.06 Material Impairments 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing 3.02 Unregistered Sales of Equity Securities 3.03 Material Modifications to Rights of Security Holders 4.01 Changes in Registrant's Certifying Accountant 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review 5.01 Changes in Control of Registrant 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year 5.04 Temporary Suspension of Trading Under Registrant's Employee Benefit Plans 5.05 Amendments to the Registrant's Code of Ethics, or Waiver of a Provision of the Code of Ethics 6.01. ABS Informational and Computational Material. 6.02. Change of Servicer or Trustee. 6.03. Change in Credit Enhancement or Other External Support. 6.04. Failure to Make a Required Distribution. 6.05. Securities Act Updating Disclosure. 7.01 Regulation FD Disclosure 8.01 Other Events 9.01 Financial Statements and Exhibits 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 100 F Street, N.E., Washington, D.C. 20549-1090 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . STATE NAME OF ISSUER CODE 8K ITEM NO. DATE COMMENT ------------------------------------------------------------------------------------------------------- 8X8 INC /DE/ DE 7.01,9.01 09/18/06 AAMES INVESTMENT CORP MD 8.01,9.01 09/14/06 ACCESS INTEGRATED TECHNOLOGIES INC DE 2.03 09/12/06 ACE Securities Corp. Home Equity Loan DE 2.01,9.01 06/30/06 ACR GROUP INC TX 1.01,2.03,7.01,9.01 09/13/06 ADVO INC DE 8.01,9.01 09/13/06 AETNA INC /PA/ PA 7.01 09/18/06 Affinion Group, Inc. DE 8.01,9.01 09/13/06 AFS SenSub Corp. 1.01,9.01 09/14/06 AFS SenSub Corp. 8.01,9.01 09/18/06 AFTERMARKET TECHNOLOGY CORP DE 2.06,7.01,9.01 09/18/06 ALASKA AIR GROUP INC DE 1.01,9.01 09/14/06 ALLETE INC MN 2.03 09/13/06 ALLIED HEALTHCARE INTERNATIONAL INC NY 8.01,9.01 09/13/06 ALLIED WORLD ASSURANCE CO HOLDINGS LT 7.01,9.01 09/18/06 Allis Chalmers Energy Inc. DE 1.01,5.02,9.01 09/12/06 ALNYLAM PHARMACEUTICALS, INC. 1.01 09/12/06 ALTEX INDUSTRIES INC DE 1.01 09/15/06 AMEREN CORP MO 7.01,8.01,9.01 09/15/06 AMERICA FIRST APARTMENT INVESTORS INC MD 1.01,8.01,9.01 09/12/06 AMERICAN BANK NOTE HOLOGRAPHICS INC DE 1.01 09/12/06 AMERICAN EXPRESS CO NY 5.02 09/15/06 AMERICAN GOLDFIELDS INC NV 5.02 09/15/06 American Home Mortgage Assets Trust 2 DE 9.01 07/28/06 AMEND AMERICAN INDEPENDENCE CORP DE 7.01,9.01 09/18/06 AMERICAN MOLD GUARD INC 1.01,9.01 09/12/06 AMERICAN PACIFIC CORP DE 1.01,5.02,5.03,9.01 09/12/06 AMERICASBANK CORP MD 5.02,9.01 09/18/06 AMERICREDIT CORP TX 1.01,2.03,3.02 09/12/06 ANTS SOFTWARE INC DE 8.01 09/18/06 Apple REIT Seven, Inc. VA 2.01,9.01 09/15/06 APPLIED MATERIALS INC /DE DC 1.01,2.03,7.01,9.01 09/18/06 APPLIED MICRO CIRCUITS CORP DE 7.01 09/18/06 Arch Management Services Inc. NV 1.01,3.02,5.02,9.01 09/01/06 ARI NETWORK SERVICES INC /WI WI 1.01,9.01 09/12/06 ASHFORD HOSPITALITY TRUST INC MD 7.01,9.01 09/18/06 AVIATION UPGRADE TECHNOLOGIES INC 8.01 08/09/06 AVITAR INC /DE/ DE 1.01,3.02,9.01 09/13/06 BAKER MICHAEL CORP PA 2.02,9.01 09/14/06 BAKER MICHAEL CORP PA 5.02,9.01 09/12/06 BALLISTIC RECOVERY SYSTEMS INC MN 1.02,5.02,9.01 09/12/06 BANK JOS A CLOTHIERS INC /DE/ DE 8.01,9.01 09/15/06 BANK OF GRANITE CORP DE 4.01,9.01 09/12/06 BankFinancial CORP 5.02 09/18/06 BASSET ENTERPRISES INC NV 4.01,9.01 08/21/06 BERRY PETROLEUM CO DE 7.01,9.01 09/18/06 BIOENVISION INC DE 1.01 09/12/06 BIOMIMETIC THERAPEUTICS, INC. DE 8.01,9.01 09/18/06 BLONDER TONGUE LABORATORIES INC DE 1.01,9.01 09/12/06 BRAINSTORM CELL THERAPEUTICS INC 1.01,3.02,5.03,9.01 09/14/06 Bristow Group Inc DE 5.03,8.01,9.01 09/13/06 Bronco Drilling Company, Inc. DE 1.02,5.02 09/12/06 Brookdale Senior Living Inc. DE 1.01,5.02,8.01,9.01 09/15/06 BUCKEYE TECHNOLOGIES INC DE 8.01,9.01 09/18/06 BUFFETS HOLDINGS, INC. DE 1.01,8.01,9.01 09/13/06 Calibre Energy, Inc. NV 1.01,9.01 09/13/06 CALIFORNIA ENGELS MINING CO CA 1.01 09/18/06 CAPITAL BANK CORP NC 5.02 09/13/06 CAPITAL ONE FINANCIAL CORP DE 8.01,9.01 09/12/06 CARMIKE CINEMAS INC DE 8.01 09/15/06 CEDAR FAIR L P DE 9.01 06/30/06 AMEND CELL THERAPEUTICS INC WA 1.01,3.02,9.01 09/15/06 Chase Auto Owner Trust 2006-B X1 8.01,9.01 09/13/06 CHINA DIGITAL COMMUNICATION GROUP NV 5.02 09/12/06 CHINA DIRECT TRADING CORP FL 2.01,5.02,9.01 09/15/06 CHINA MARKETING MEDIA, INC. NV 4.01,9.01 08/21/06 CHINA SPORTS & ENTERTAINMENT, LTD. NV 4.01,9.01 08/21/06 CHINDEX INTERNATIONAL INC DE 1.01 09/12/06 CHOICE HOTELS INTERNATIONAL INC /DE DE 1.01,5.02,9.01 09/13/06 CHRISTIE FUN, INC. DE 4.01,9.01 08/21/06 CIGNA CORP DE 7.01 09/18/06 CIT Education Loan Trust 2005-1 DE 1.01,6.04,9.01 09/15/06 CITIGROUP INC DE 9.01 09/15/06 Citigroup Mortgage Loan Trust 2006-HE 2.01,9.01 08/04/06 Citigroup Mortgage Loan Trust 2006-WF 2.01,9.01 08/09/06 CITIZENS COMMUNICATIONS CO DE 1.01,8.01,9.01 09/17/06 CLEARONE COMMUNICATIONS INC UT 5.02 09/18/06 CNA FINANCIAL CORP DE 5.02 09/13/06 CNB CORP /SC/ SC 5.02 08/08/06 COHERENT INC DE 1.01 09/13/06 COLLEGIATE PACIFIC INC DE 8.01,9.01 09/18/06 COLONIAL BANCGROUP INC DE 7.01,9.01 09/18/06 COMARCO INC CA 2.02,9.01 09/14/06 COMMONWEALTH EDISON CO IL 8.01,9.01 09/15/06 COMMONWEALTH TELEPHONE ENTERPRISES IN PA 1.01,8.01,9.01 09/17/06 Compass Diversified Trust DE 8.01,9.01 09/18/06 COMPUTER SOFTWARE INNOVATIONS INC DE 4.02 09/12/06 COMVERSE TECHNOLOGY INC/NY/ NY 2.02,3.01,8.01,9.01 09/11/06 Connected Media Technologies, Inc. 1.01,5.02,9.01 07/10/06 AMEND CONTINUCARE CORP FL 2.02,9.01 09/18/06 CRAFTMADE INTERNATIONAL INC DE 1.01,2.02,2.03,7.01,9.01 09/15/06 CRAFTMADE INTERNATIONAL INC DE 1.01 09/12/06 CREDO PETROLEUM CORP CO 2.02,9.01 09/14/06 Crusade Global Trust No. 2 of 2006 8.01,9.01 09/15/06 Crusade Global Trust No. 2 of 2006 8.01,9.01 09/15/06 DALRADA FINANCIAL CORP DE 2.01,9.01 09/18/06 DATALOGIC INTERNATIONAL INC DE 2.03,8.01,9.01 08/08/06 Diagnostic CORP of America DE 3.02,5.01,9.01 09/15/06 Digifonica International Corp FL 3.02 09/12/06 DIGITAL ANGEL CORP DE 5.02,9.01 09/15/06 DIGITAL RECORDERS INC NC 5.03,9.01 09/12/06 DOW CHEMICAL CO /DE/ DE 8.01,9.01 09/18/06 Dresser-Rand Group Inc. DE 3.01 09/14/06 DSLA MORTGAGE LOAN TRUST 2006-AR1 DE 8.01,9.01 09/18/06 AMEND DTE ENERGY CO MI 7.01,9.01 09/18/06 DUNE ENERGY INC DE 1.01,9.01 09/14/06 DynCorp International Inc DE 1.01,9.01 09/01/06 DynCorp International LLC DE 1.01,9.01 09/01/06 DYNEGY INC /IL/ IL 8.01,9.01 09/15/06 EARTH PRODUCTS & TECHNOLOGIES INC NV 2.01,5.01,5.02,9.01 09/15/06 EAUTOCLAIMS, INC NV 5.02 09/15/06 ECHOSTAR COMMUNICATIONS CORP NV 5.02,9.01 09/18/06 EDO CORP NY 2.01,9.01 09/15/06 EL PASO ELECTRIC CO /TX/ TX 8.01,9.01 09/15/06 ELINEAR INC DE 1.03,3.01,8.01,9.01 09/15/06 EMC CORP MA 1.01,2.01,2.03,9.01 09/12/06 EMCORE CORP NJ 1.01 09/12/06 EMMIS COMMUNICATIONS CORP IN 8.01,9.01 09/18/06 EMPIRE PETROLEUM CORP DE 7.01 09/15/06 ENERGY EAST CORP NY 3.01 09/14/06 ENERGY PARTNERS LTD DE 1.01,3.03,9.01 09/14/06 Energy Services Acquisition Corp. DE 8.01,9.01 09/06/06 Energy Transfer Partners, L.P. DE 1.01,8.01,9.01 09/14/06 Ensource Energy Income Fund LP DE 8.01,9.01 09/18/06 EPLUS INC DE 8.01,9.01 09/14/06 EQUINIX INC DE 1.01,2.03 09/14/06 EVEREST RE GROUP LTD D0 9.01 09/15/06 EXELON CORP PA 7.01,9.01 09/15/06 FIDELIS ENERGY INC NV 5.02 06/30/06 FIRST BANCORP OF INDIANA INC IN 9.01 09/15/06 FIRST FINANCIAL BANCORP /OH/ OH 2.02 09/12/06 FIRST REAL ESTATE INVESTMENT TRUST OF NJ 4.01,9.01 09/13/06 FLEXTRONICS INTERNATIONAL LTD. U0 2.05,2.06 09/12/06 FORD MOTOR CO DE 1.01,2.05,5.03,8.01,9.01 09/13/06 FOREFRONT HOLDINGS, INC. FL 2.01,8.01,9.01 09/12/06 Franchise Capital Corp. NV 2.01,5.02 09/12/06 FREESCALE SEMICONDUCTOR INC DE 1.01,3.03,9.01 09/15/06 AMEND FTI CONSULTING INC MD 7.01,8.01,9.01 09/15/06 GENESIS MICROCHIP INC /DE DE 1.01,9.01 09/12/06 GEOKINETICS INC DE 4.01,9.01 09/12/06 GEORGIA GULF CORP /DE/ DE 7.01,9.01 09/13/06 GEORGIA GULF CORP /DE/ DE 8.01,9.01 09/18/06 GEVITY HR INC FL 7.01,9.01 09/18/06 GLOBAL MATRECHS, INC. DE 1.01,1.02,9.01 08/28/06 AMEND GMX RESOURCES INC OK 7.01,9.01 09/15/06 GOLDEN OVAL EGGS LLC DE 2.01,9.01 06/30/06 AMEND GOLDEN RIVER RESOURCES CORP. DE 8.01,9.01 09/18/06 GOLDLEAF FINANCIAL SOLUTIONS INC. TN 8.01,9.01 09/18/06 Goodman Global Inc 7.01,9.01 09/18/06 Granite Master Issuer plc X0 8.01,9.01 09/15/06 Great Wolf Resorts, Inc. DE 5.02,5.03,9.01 09/12/06 GRYPHON GOLD CORP NV 5.02,5.03,7.01,8.01,9.01 09/12/06 HARTE HANKS INC DE 7.01,9.01 09/18/06 HARTFORD LIFE INSURANCE CO CT 9.01 09/18/06 HEIDRICK & STRUGGLES INTERNATIONAL IN DE 5.02,9.01 09/14/06 HELIX ENERGY SOLUTIONS GROUP INC MN 1.01,1.02,7.01,9.01 09/13/06 HERCULES OFFSHORE, INC. DE 7.01,9.01 09/15/06 HEXCEL CORP /DE/ DE 1.01,9.01 09/12/06 Horizon Lines, Inc. 8.01,9.01 09/12/06 ICAD INC DE 1.01,2.03,3.02 09/12/06 Impac Secured Assets Corp., Mortgage CA 9.01 03/30/06 INDEPENDENCE HOLDING CO DE 7.01,9.01 09/18/06 INDEVUS PHARMACEUTICALS INC DE 1.01,9.01 09/12/06 IndyMac MBS Home Equity Mortgage Loan 8.01,9.01 09/06/06 INFINITY PHARMACEUTICALS, INC. DE 1.01,2.01,2.03,3.03,5.01, 09/12/06 5.02,5.03,8.01,9.01 INFORMATION ARCHITECTS CORP NC 2.03,9.01 09/18/06 INTERNATIONAL ABSORBENTS INC A1 1.01,2.03,9.01 09/14/06 INTERNATIONAL PAPER CO /NEW/ NY 5.02 09/12/06 INTERSECTIONS INC DE 2.01,9.01 06/30/06 AMEND INVESTORS REAL ESTATE TRUST ND 1.01,2.01,2.03,9.01 08/15/06 IPARTY CORP DE 1.01,2.03,3.02,8.01,9.01 09/15/06 IRWIN FINANCIAL CORP IN 8.01 09/18/06 ITEX CORP NV 4.02 09/14/06 J P MORGAN CHASE & CO DE 8.01,9.01 09/18/06 J.P. Morgan Mortgage Acquisition Trus DE 8.01,9.01 09/14/06 JAGGED PEAK, INC. NV 7.01,9.01 09/18/06 JANUS CAPITAL GROUP INC DE 7.01 09/18/06 JANUS CAPITAL GROUP INC DE 1.01,2.03,9.01 09/18/06 JDA SOFTWARE GROUP INC DE 9.01 09/12/06 AMEND KBS Real Estate Investment Trust, Inc MD 2.01,9.01 07/07/06 AMEND KFX INC DE 3.01,9.01 09/18/06 KIMBERLY CLARK CORP DE 5.03,8.01,9.01 09/18/06 KKR Financial Corp 1.01,9.01 09/15/06 KOS PHARMACEUTICALS INC FL 8.01,9.01 09/15/06 LABORATORY CORP OF AMERICA HOLDINGS DE 7.01 09/18/06 LANDAUER INC DE 8.01,9.01 09/12/06 LANGER INC NY 1.01,5.02,9.01 09/15/06 LYONDELL CHEMICAL CO DE 1.01,9.01 09/15/06 MAGNETEK INC DE 3.01 07/03/06 MAVERICK TUBE CORP DE 7.01 09/18/06 MCDATA CORP DE 8.01 08/30/06 ME PORTFOLIO MANAGEMENT LTD 8.01,9.01 09/18/06 MEASUREMENT SPECIALTIES INC NJ 8.01,9.01 09/14/06 MEDICAL SOLUTIONS MANAGEMENT INC. NV 5.02 09/12/06 MEDICAL STAFFING NETWORK HOLDINGS INC DE 8.01,9.01 09/18/06 MEDICAL STAFFING SOLUTIONS INC NV 2.03,9.01 09/08/06 MENS WEARHOUSE INC TX 8.01 09/18/06 MERCI INC 4.01,9.01 08/21/06 MERRILL LYNCH & CO INC DE 8.01,9.01 09/12/06 METHODE ELECTRONICS INC DE 1.01,9.01 09/14/06 MIDAS INC DE 8.01 09/18/06 MIDWEST BANC HOLDINGS INC DE 9.01 06/30/06 AMEND MMC ENERGY, INC. NV 7.01,9.01 09/18/06 MONTGOMERY REALTY GROUP INC NV 8.01 09/12/06 MORGANS FOODS INC OH 4.01 09/12/06 MRO SOFTWARE INC MA 8.01,9.01 09/18/06 MYOGEN INC DE 1.01 09/12/06 NATIONAL LAMPOON INC CA 5.02,9.01 09/16/06 NATIONWIDE FINANCIAL SERVICES INC/ DE 1.01,9.01 09/13/06 NAVIGANT CONSULTING INC DE 8.01,9.01 09/18/06 NAVIGATORS GROUP INC DE 5.02 09/13/06 NEFFS BANCORP INC PA 1.01 09/18/06 NETGURU INC DE 3.01,9.01 09/12/06 NETWORK CN INC DE 1.01,3.02,9.01 09/15/06 NEUROLOGIX INC/DE DE 4.01,9.01 09/12/06 NEW JERSEY RESOURCES CORP NJ 5.02,9.01 09/13/06 New Media Lottery Services Inc DE 4.02 09/14/06 NEW YORK MORTGAGE TRUST INC MD 8.01,9.01 09/18/06 North Atlantic Holding Company, Inc. DE 5.03,9.01 09/13/06 NORTH ATLANTIC TRADING CO INC NY 5.03,9.01 09/13/06 NORTHERN BORDER PIPELINE CO TX 7.01,8.01,9.01 09/18/06 NORTHERN EMPIRE BANCSHARES CA 1.01,7.01,9.01 09/17/06 NOVADEL PHARMA INC DE 8.01,9.01 09/18/06 NOVASTAR RESOURCES LTD. NV 5.03,9.01 07/17/06 NTS REALTY HOLDINGS LP DE 1.02,9.01 09/15/06 NYMAGIC INC NY 5.02,7.01,9.01 09/18/06 ONEIDA FINANCIAL CORP DE 1.01,9.01 09/12/06 ONEIDA LTD NY 8.01,9.01 09/15/06 ONEOK Partners LP DE 7.01,8.01,9.01 09/18/06 OPTICAL CABLE CORP VA 2.02,9.01 09/14/06 ORIOLE INC NV 4.01,9.01 08/21/06 ORTHOLOGIC CORP DE 8.01 09/18/06 OTELCO INC. AL 9.01 07/03/06 AMEND Our Glass, Inc. NV 4.01,9.01 08/21/06 OwnIt Mortgage Loan Trust Series 2006 DE 6.01,9.01 09/14/06 PACIFIC CONTINENTAL CORP OR 5.02,9.01 09/14/06 PACIFICHEALTH LABORATORIES INC DE 5.02 09/12/06 PALL CORP NY 2.02,9.01 09/12/06 PALL CORP NY 2.05 09/12/06 AMEND PARK OHIO HOLDINGS CORP OH 1.01 09/12/06 PEABODY ENERGY CORP DE 1.01,1.02,2.03,8.01,9.01 09/15/06 PEPSIAMERICAS INC/IL/ DE 8.01,9.01 09/18/06 PHILLIPS VAN HEUSEN CORP /DE/ DE 5.02 09/15/06 PLAINS EXPLORATION & PRODUCTION CO DE 1.01,9.01 09/15/06 PLATINUM UNDERWRITERS HOLDINGS LTD D0 1.01,2.03,7.01,8.01,9.01 09/13/06 PLATO LEARNING INC DE 5.02,9.01 09/18/06 PMI GROUP INC DE 1.01,9.01 09/13/06 PORTEC RAIL PRODUCTS INC WV 8.01,9.01 09/14/06 PowerShares DB G10 Currency Harvest F DE 7.01,9.01 09/15/06 PREMIER COMMUNITY BANKSHARES INC VA 5.02 09/12/06 PREMIUM STANDARD FARMS, INC. 8.01,9.01 09/17/06 PRIVATEBANCORP, INC DE 7.01 09/18/06 PRIVATEBANCORP, INC DE 7.01 09/18/06 PROTECTIVE LIFE INSURANCE CO TN 9.01 09/18/06 PROXYMED INC /FT LAUDERDALE/ FL 3.01 09/18/06 Puda Coal, Inc. 4.02 09/13/06 PYR ENERGY CORP DE 1.01,9.01 09/12/06 QEP CO INC DE 4.02 09/14/06 AMEND QUALITY DISTRIBUTION INC FL 5.02 09/18/06 QUIDEL CORP /DE/ DE 7.01,9.01 09/18/06 RADIAL ENERGY, INC. 1.01 08/23/06 REALTY INCOME CORP MD 8.01,9.01 09/06/06 Red Lion Hotels CORP WA 1.01,1.02,2.03,7.01,9.01 09/13/06 Refco Finance Inc. DE 1.01,9.01 09/15/06 REPROS THERAPEUTICS INC. DE 8.01,9.01 09/18/06 RITE AID CORP DE 7.01 09/18/06 ROOMLINX INC NJ 2.04,9.01 06/30/05 ROTONICS MANUFACTURING INC/DE DE 2.02,9.01 09/15/06 SADDLEBROOK RESORTS INC FL 4.01,9.01 08/10/06 AMEND SAFENET INC DE 4.02 09/12/06 SAFENET INC DE 7.01 09/18/06 SALEM COMMUNICATIONS CORP /DE/ DE 1.01,7.01,9.01 08/18/06 SCOTTS MIRACLE-GRO CO OH 1.01,1.02,5.02,8.01,9.01 09/12/06 Securitized Asset Backed Receivables 8.01,9.01 08/31/06 SEMTECH CORP DE 3.01,9.01 09/13/06 SERVICE CORPORATION INTERNATIONAL TX 7.01,9.01 09/18/06 SHARPER IMAGE CORP DE 2.02,3.01,4.02,9.01 09/18/06 SL GREEN REALTY CORP MD 8.01,9.01 09/12/06 SMITHFIELD FOODS INC VA 8.01,9.01 09/17/06 SOMANETICS CORP MI 1.01,2.02,9.01 09/14/06 SOUTHERN UNION CO DE 1.01,7.01,9.01 09/18/06 SOUTHSIDE BANCSHARES INC TX 8.01,9.01 09/11/06 SPECTRE GAMING INC MN 1.01,5.02,8.01,9.01 09/12/06 SPRINT NEXTEL CORP KS 8.01,9.01 09/18/06 STERLING FINANCIAL CORP /WA/ WA 1.01,7.01,9.01 09/17/06 STEWART ENTERPRISES INC LA 2.02,9.01 09/16/06 STUDIO II PRODUCTIONS INC FL 4.01,9.01 08/21/06 SUNGARD DATA SYSTEMS INC DE 5.02 09/12/06 Surge Global Energy, Inc. 4.02 09/18/06 Swank, Inc. DE 1.01,9.01 09/13/06 SYNCRONYS SOFTCORP NV 5.02 09/18/06 TAL International Group, Inc. DE 5.02,9.01 09/12/06 TELEDYNE TECHNOLOGIES INC DE 2.01,2.03,9.01 09/15/06 TEMPUR PEDIC INTERNATIONAL INC DE 7.01,9.01 09/18/06 TENBY PHARMA INC DE 1.01,2.01,3.02,3.03,5.01, 09/12/06 5.02,5.03,5.06,9.01 THOR INDUSTRIES INC DE 2.02,9.01 09/18/06 Titan Global Holdings, Inc. UT 1.01,9.01 09/12/06 Tix CORP DE 1.01,1.02,8.01,9.01 09/11/06 TOPPS CO INC DE 3.01,9.01 09/15/06 TOWER AUTOMOTIVE INC DE 2.05 09/14/06 TRANQUILITY INC 4.01,9.01 08/21/06 Triple Crown Media, Inc. DE 1.01 09/18/06 TRUEYOU.COM DE 1.01,9.01 09/14/06 TRW AUTOMOTIVE HOLDINGS CORP DE 1.01,5.02,9.01 09/18/06 U. S. Premium Beef, LLC 7.01,9.01 09/18/06 UGI UTILITIES INC PA 1.01,2.03,9.01 09/12/06 UNIVERSAL ENERGY CORP. 1.01,5.02,8.01,9.01 09/14/06 USN CORP CO 5.02 09/12/06 UST INC DE 2.05 09/13/06 AMEND VALASSIS COMMUNICATIONS INC DE 8.01,9.01 09/15/06 VECTREN CORP IN 8.01 09/18/06 VENTAS INC DE 9.01 09/12/06 VIDEO DISPLAY CORP GA 4.01,9.01 08/22/06 AMEND VIROPRO INC NV 5.03 08/29/06 VISTACARE, INC. DE 1.01,9.01 08/22/06 VITAL IMAGES INC MN 8.01 09/14/06 VIVUS INC CA 8.01,9.01 09/15/06 VOIP INC 2.03,5.02 09/12/06 VPGI CORP TX 8.01 09/18/06 WASHINGTON MUTUAL INC WA 3.03,5.03,8.01,9.01 09/15/06 WEBMETHODS INC DE 1.01,5.02 09/12/06 WELLCARE HEALTH PLANS, INC. DE 1.01,9.01 09/13/06 WENDYS INTERNATIONAL INC OH 7.01,9.01 09/18/06 WESTAMERICA BANCORPORATION CA 8.01 09/14/06 Western Union CO DE 7.01,9.01 09/18/06 WILLIS GROUP HOLDINGS LTD D0 1.01,9.01 09/18/06 WIND RIVER SYSTEMS INC DE 8.01,9.01 09/15/06 Windy Creek Developments, Inc. NV 1.01,3.03,5.03,9.01 09/12/06 WITS BASIN PRECIOUS MINERALS INC MN 1.01,5.02,9.01 09/13/06 X RITE INC MI 5.02,9.01 09/12/06 XCEL ENERGY INC MN 2.02,9.01 09/18/06 XFONE INC NV 2.01,9.01 09/18/06 AMEND XL Generation International Inc. NV 5.02 09/14/06 ZIMMER HOLDINGS INC DE 5.03,9.01 09/14/06