SEC NEWS DIGEST Issue 2006-209 October 30, 2006 COMMISSION ANNOUNCEMENTS CHIEF ACCOUNTANT IS SEEKING CANDIDATES FOR THREE PROFESSIONAL ACCOUNTING FELLOW POSITIONS The Securities and Exchange Commission's Office of the Chief Accountant announced that it is now accepting applications for Professional Accounting Fellow (PAF) positions in the Office of the Chief Accountant. The PAF program, which began in 1972, is designed to provide participating fellows with outstanding opportunities for public service to investors, personal development, and career advancement. During their fellowship, the successful candidates will be involved in the study and development of rule proposals under the federal securities laws, liaison with accounting, auditing and other professional standard-setting bodies, and consult with registrants on reporting matters. The Office of the Chief Accountant plans to select up to three candidates. For the positions that are open, the Office of the Chief Accountant would like to select two candidates with significant experience in the application of US GAAP and/or International Financial Reporting Standards (areas of specialty may include, but are not limited to, accounting topics such as revenue recognition, compensation, business combinations, and financial instruments) and one candidate with significant experience in analyzing and implementing auditing, independence, or quality control standards. Interested applicants are to submit: a resume; Standard Form 171, "Personal Qualification Statement," or Form OF-612, "Optional Application for Federal Employment," or any other written format that clearly identifies the title (Professional Accounting Fellow) and grade (SK16-14) of the job for which the applicant is seeking; and at least two letters of recommendation from non-relatives. Standard Form 171, Form OF-612, and "Applying for a Federal Job," which highlights the information to be included in the resume or other written submission, can be obtained from the Office of Administrative and Personnel Management, Securities and Exchange Commission, 100 F Street, N.E., Washington, D.C., 20549. Form OF-612 is also available on the Internet at http://www.opm.gov. Applicants are required to submit an eight to twelve page essay that they have prepared on their own on a subject directly related to a current accounting or auditing topic. While no restriction is placed on the essay topic, applicants should consider focusing their essay on a particular technical topic and supplementing their technical discussion with a consideration of one or more interrelated policy- level issues. Suggested accounting and auditing topics include the following. However, applicants are encouraged to consider selecting any other accounting or auditing topic on which they possess expertise. Classification and measurement issues related to liabilities and equity; Cash or share-based compensation arrangements; Pensions and other postretirement benefits; Lease accounting model; Consolidation policy; Revenue recognition model; Derivative accounting model; Reporting financial performance; Auditor responsibility for detecting fraud; Audit risk assessment process; Auditing fair value measurements; Section 404 of The Sarbanes-Oxley Act of 2002 Suggested policy-level considerations to be discussed in connection with the technical topic include: International convergence (e.g., the "roadmap"); Fair value as a measurement basis; SEC Staff Report on Off-Balance Sheet Arrangements; SEC Study on Adoption of a Principles-Based Accounting System; Use of technology in financial reporting (XBRL); Structured transactions; Complexity in financial reporting; Consideration of auditability in setting accounting standards; Consideration of cost in setting accounting and auditing standards The application and essay should be submitted on or before Jan. 19, 2007, to the Chief Accountant of the Securities and Exchange Commission, 100 F Street, N.E., Washington, D.C., 20549. In addition to the hard copy, applicants should also submit a CD that includes their essay and resume in electronic form. Inquiries about the program may be addressed to the attention of Mark Barrysmith or Josh Jones in the Office of the Chief Accountant at (202) 551-5304 and (202) 551- 5334, respectively. The Commission's policy of affording equal employment opportunity to all interested candidates will be followed. ENFORCEMENT PROCEEDINGS SEC CHARGES DELPHI CORPORATION AND NINE INDIVIDUALS, INCLUDING FORMER CEO, CFO, TREASURER AND CONTROLLER, IN WIDE-RANGING FINANCIAL FRAUD; FOUR OTHERS CHARGED WITH AIDING AND ABETTING RELATED VIOLATIONS; DELPHI AND SIX INDIVIDUALS SETTLE The Commission today filed settled financial fraud charges in federal court in Detroit against Delphi Corporation, a Troy, Mich. auto parts supplier. In its complaint, the Commission charges Delphi with engaging in a pattern of fraudulent conduct between 2000 and 2004. The Commission also charges thirteen individuals for their alleged roles in the fraudulent conduct and/or in related reporting and books-and- records violations by Delphi. The complaint charges seven former Delphi employees and two others with participating in or aiding and abetting Delphi's fraud. J.T. Battenberg, III of Bloomfield Hills, Mich., and Naples, Fla., the former Chief Executive Officer of Delphi and Chairman of its Board of Directors; Alan Dawes of Palm Beach Gardens, Fla., the former Chief Financial Officer of Delphi; Paul Free of Oakland, Mich., a former Controller and Chief Accounting Officer of Delphi; John Blahnik of Bloomfield Hills, Mich., a former Treasurer and Senior Vice President of Delphi; Milan Belans of Farmington Hills, Mich., a former Director of Capital Planning and Pension Analysis at Delphi; Catherine Rozanski of Troy, Mich., a former Director of Financial Accounting and Reporting at Delphi; Judith Kudla of Bloomfield Hills, Mich., a former Director of Finance in Delphi's information technology department; Scot McDonald of Carrollton, Texas, who is employed by a Texas- based information technology company and formerly served as its Manager of U.S. GAAP Consulting and Reporting; and B.N. Bahadur of West Bloomfield, Mich., who, in the relevant period, was the founder, sole owner and principal of a Michigan- based private management consulting company. The complaint also charges four individuals with aiding and abetting Delphi's reporting and books-and-records violations. Atul Pasricha of Bloomfield Hills, Mich., a former Assistant Treasurer at Delphi; Laura Marion of Rochester Hills, Mich., a former Director of Financial Accounting and Reporting at Delphi; Stuart Doyle of Rochester Hills, Mich., a former client executive supporting the Texas IT company's relationship with Delphi; and Kevin Curry of Hilton Head, S.C., also a former client executive supporting the Texas IT company's relationship with Delphi. The Commission's complaint alleges that, between 2000 and 2004, Delphi engaged in multiple schemes that resulted in Delphi materially misstating its financial condition and operating results in filings with the Commission, offering documents, press releases, and other documents and statements. The allegations include the following. In 2000, Delphi engaged in two fraudulent accounting and disclosure schemes, which had the purpose of and ultimately resulted in Delphi hiding a $237 million warranty claim asserted by its former parent company and inflating its net income by $202 million. In the fourth quarter of 2000, Delphi entered into two improper inventory schemes, through which it agreed to sell approximately $270 million of metals, automotive batteries and generator cores to two third parties at year end, while simultaneously agreeing to repurchase the inventory in the following quarter for the original sales price, plus interest charges and structuring fees. The purpose and result of the schemes was for Delphi to inflate its cash flow from operations by $200 million, engineer $270 million in inventory reductions and improperly report $80 million in net income. In the fourth quarter of 2001, Delphi solicited a $20 million lump sum payment from an IT company in return for Delphi providing new business to the IT company. Delphi agreed to repay the $20 million over five years, with interest, which made the payment, in substance, a loan to the IT company. However, in order to meet earnings forecasts for the quarter, Delphi improperly accounted for the $20 million payment as if it was a nonrefundable rebate on past business, rather than a liability. From 2003 to 2004, Delphi hid up to $325 million in factoring, or sales of accounts receivable, in order to improperly boost non- GAAP, pro forma measures of Delphi's financial performance that were relied upon by investors, analysts and rating agencies. Hiding this factoring allowed Delphi to overstate materially its "Street Net Liquidity," a pro forma measure, during that two-year period. In addition, in one quarter, Delphi also manipulated the hidden factoring to create a false $30 million boost in its "Street Operating Cash Flow," another pro forma measure. Delphi simultaneously settled the charges, without admitting or denying the Commission's allegations, by consenting to the entry of a final judgment permanently enjoining it from violating Section 17(a) of the Securities Act of 1933 and Sections 10(b), 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Securities Exchange Act of 1934 and Rules 10b- 5, 12b-20, 13a-1, 13a-11 and 13a-13 thereunder. The Commission simultaneously settled with six individuals, who also neither admitted nor denied the Commission's allegations. Dawes agreed to a five-year officer-and-director bar and to pay disgorgement of $253,000 plus prejudgment interest of $134,000, and a penalty of $300,000. He also consented to the entry of a final judgment permanently enjoining him from violating Section 17(a) of the Securities Act and Sections 10(b) and 13(b)(5) of the Exchange Act and Rules 10b-5, 13b2-1 and 13b2-2 thereunder, and from 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, 13a-11 and 13a-13 thereunder. Pasricha agreed to pay a penalty of $55,000. He also consented to the entry of a final judgment permanently enjoining him from aiding and abetting violations of Sections 13(a) and 13(b)(2)(A) of the Exchange Act and Rules 12b-20, 13a-1 and 13a-13 thereunder. In connection with the civil action, Bahadur agreed to pay disgorgement of $350,000 with prejudgment interest of $139,257 and a penalty of $80,000, Marion and Doyle each agreed to pay penalties of $40,000, and Curry agreed to pay a penalty of $25,000. Additionally, Bahadur, Marion, Doyle and Curry have each agreed to the institution of settled administrative cease-and- desist proceedings against them. The Commission's Order as to Bahadur orders him to cease and desist from committing or causing violations of Section 10(b) of the Exchange Act and Rule 10b-5 thereunder. In addition, the Commission's orders as to Bahadur, Marion, Doyle and Curry, order each of them to cease and desist from causing violations of Sections 13(a) and 13(b)(2)(A) of the Exchange Act and Rules 12b-20 and 13a-1 thereunder. Each of the settlements is subject to court approval, and Delphi's settlement is also subject to approval by the U.S. Bankruptcy Court overseeing Delphi's bankruptcy. The Commission's complaint alleges that the non-settling defendants Battenberg, Free, Blahnik, Belans, Rozanski, Kudla and McDonald violated and/or aided and abetted Delphi's violations of the federal securities laws as follows: Battenberg violated Section 17(a) of the Securities Act, Sections 10(b) and 13(b)(5) of the Exchange Act and Rules 10b-5, 13b2-1 and 13b2-2 thereunder, and aided and abetted Delphi's violations of Sections 13(a) and 13(b)(2)(A) of the Exchange Act and Rules 12b-20, 13a-1 and 13a-13 thereunder; Free violated Section 17(a) of the Securities Act, Sections 10(b) and 13(b)(5) of the Exchange Act and Rules 10b-5, 13b2-1 and 13b2-2 thereunder, and aided and abetted Delphi's 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; Blahnik violated Section 17(a) of the Securities Act, Sections 10(b) and 13(b)(5) of the Exchange Act and Rules 10b-5 and 13b2-1 thereunder, and aided and abetted Delphi's violations of Sections 13(a) and 13(b)(2)(A) of the Exchange Act and Rules 12b-20, 13a-1 and 13a-11 thereunder; Belans violated Section 17(a) of the Securities Act, Sections 10(b) and 13(b)(5) of the Exchange Act and Rules 10b-5 and 13b2-1 thereunder, and aided and abetted Delphi's violations of Sections 13(a) and 13(b)(2)(A) of the Exchange Act and Rules 12b-20, 13a-1 and 13a-13 thereunder; Rozanski violated Section 17(a) of the Securities Act, Sections 10(b) and 13(b)(5) of the Exchange Act and Rules 10b-5 and 13b2-1 thereunder, and aided and abetted Delphi's violations of Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act and Rules 12b-20 and 13a-1 thereunder; Kudla violated Section 17(a) of the Securities Act, Sections 10(b) and 13(b)(5) of the Exchange Act and Rules 10b-5 and 13b2-1 thereunder, and aided and abetted Delphi's violations of Sections 10(b), 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act and Rules 10b-5, 12b-20 and 13a-1 thereunder; and McDonald aided and abetted Delphi's violations of Sections 10(b), 13(a) and 13(b)(2)(A) of the Exchange Act and Rules 10b-5, 12b-20 and 13a-1 thereunder. As to all of the non-settling defendants, the complaint seeks permanent injunctions against future violations of these provisions, disgorgement of ill-gotten gains, with prejudgment interest, and civil penalties. The complaint also seeks officer-and-director bars against Battenberg and Blahnik. [SEC v. Delphi Corporation, et al., Civil Action No. 2:06-cv-14891 (AC) (E.D. Mich.] (LR-19891; AAE Rel. No. 2504; Press Rel. 2006-183); Administrative Proceedings - Bahadur (Rel. 34-54665, AAE Rel. No. 2500, File No. 12463); Doyle (Rel. 34-54666, AAE Rel. No. 2501, File No. 3-12464); Marion (Rel. 34-54667, AAE Rel. No. 2502, File No. 3-12465); Curry (Rel. 34-54668, AAE Rel. No. 2503, File No. 3-12466) IN THE MATTER OF AMOUR FIBER CORE, INC. An Administrative Law Judge has issued an Order Making Findings and Revoking Registrations by Default (Default Order) in the matter of Amour Fiber Core, Inc. The Order Instituting Proceedings alleged that Respondents Amour Fiber Core, Inc., Bracknell Corp., Global Chase Industries, Inc., and National Healthcare Manufacturing Corp. failed repeatedly to file required annual and quarterly reports while their securities were registered with the Securities and Exchange Commission. The Default Order finds these allegations to be true and revokes the registrations of each class of registered securities of these four Respondents pursuant to Section 12(j) of the Securities Exchange Act of 1934. (Rel. 34-54656; File No. 3-12415) CIVIL PROCEEDINGS RESOLVED AS TO ROBERT TOMMASSELLO, R.T. & A. FINANCIAL MANAGEMENT, LTD., AND JEAN TOMMASSELLO The Commission announced today the conclusion of its district court proceedings against Robert Tommassello (R. Tommassello), R.T. & A. Financial Management, Ltd. (R.T. & A.), and Jean Tommassello (J. Tommassello). On Oct. 20, 2006, the Honorable Thomas I. Vanaskie, United States District Court Judge, ordered that the Feb. 2, 2001, Order of Permanent Judgment previously entered against R. Tommassello and R.T. & A. shall be the Final Judgment and Order against R. Tommassello and R.T. & A. (SEC v. Tommassello, et al., 3:CV98-322, M.D. Pa.). The Court also granted the Commission's motion to withdraw its claims for disgorgement, prejudgment interest, and civil penalties against R. Tommassello and R.T. & A., and to dismiss its claims against relief defendant J. Tommassello, in view of the criminal sanctions entered against R. Tommassello in a related criminal action, and the likelihood that any monetary judgment entered against these defendants would be uncollectible. In the injunctive action filed in 1998, the Commission alleged that, from November 1995 through early 1998, R. Tommassello engaged in a fraudulent scheme to convert to his personal use funds that he solicited and received from customers for the purpose of purchasing mutual funds and variable annuities. The complaint alleged that R. Tommassello solicited funds through R.T. & A., a company that he owned, which he misrepresented to investors to be a registered investment adviser. The complaint alleged that Tommassello then deposited the invested funds into bank accounts that he and/or his wife controlled. The Final Judgment and Order permanently enjoins R. Tommassello and R.T. & A. Financial from violating Section 17(a) of the Securities Act of 1933, and Section 10(b) of Securities Exchange Act of 1934 and Rule 10b-5 thereunder. On April 21, 2005, in a related administrative proceeding, Administrative Law Judge Carol Fox Foelak issued an Order Making Findings and Imposing Sanction by Default on R. Tommassello, barring him from association with any broker or dealer based on the Feb. 2, 2001, Order of Permanent Injunction. (In the Matter of Robert A. Tommassello, Admin. Proc. No. 3-11859 (April 21, 2005)). [SEC v. Robert Tommassello, et al., Civil Action No. 3:CV 98-0322 (M.D. Pa.)] (LR-19890) COMMISSION OBTAINS FINAL JUDGMENT BY DEFAULT AGAINST DEFENDANT SCOTT BROCKOP On October 26, the U.S. District Court for the Eastern District of New York entered a final judgment by default against defendant Scott W. Brockop. The final judgment permanently enjoins Brockop from violating Sections 5 and 17(a) of the Securities Act of 1933, Sections 10(b) and 15(a) of the Securities Exchange Act of 1934, and Rule 10b-5. In addition, the final judgment finds Brockop liable for disgorgement of $41,634.10 plus prejudgment interest of $17,427.81, and directs him to pay a civil penalty of $41,634.10. The Commission's complaint alleged that from the fall of 1999 until the summer of 2000, defendant iShopNoMarkup.com, Inc. conducted a series of fraudulent and unregistered securities offerings. IShop distributed offering memoranda and other documents to investors that misrepresented, and failed to disclose, material information concerning iShop's business operations. Brockop and defendants Anthony M. Knight and Moussa Yeroushalmi made oral misrepresentations to investors to persuade them to invest in iShop stock. Further, Brockop supervised a "boiler room" operation at iShop, through which employees cold-called potential investors, and made material misrepresentations to induce them to purchase iShop stock. Through the offerings, iShop sold approximately 6,748,600 shares of stock to over 350 investors, and obtained proceeds of approximately $2.3 million. IShop did not file a registration statement for the sale of these securities, and there was no registration statement otherwise in effect. For further information see LR-18890. [SEC v. iShopNoMarkup.com, Inc., et al., 04- CV-4057 (E.D.N.Y.)] (LR-19892) INVESTMENT COMPANY ACT RELEASES NOTICES OF DEREGISTRATION UNDER THE INVESTMENT COMPANY ACT For the month of October 2006, a notice has been issued giving interested persons until Nov. 17, 2006, to request a hearing on any of the following applications for an order under Section 8(f) of the Investment Company Act declaring that the applicant has ceased to be an investment company: Pebblebrook Fund Inc. [File No. 811-21297] AllianceBernstein Multi-Market Strategy Trust, Inc. [File No. 811-6251] Evergreen Fund [File No. 811-2193] Evergreen Foundation Trust [File No. 811-5953] The Brazil Fund, Inc. [File No. 811-5269] Scudder Investors Portfolio Trust [File No. 811-8375] Wilmington Low Volatility Fund of Funds [File No. 811-21412] Core Trust (DE) [File No. 811-8858] Mezzacappa Multi-Strategy Fund, LLC [File No. 811-21415] Mezzacappa Multi-Strategy Plus Fund, LLC [File No. 811-21468] Liberty Variable Investment Trust [File No. 811-7556] Northstar Life Variable Universal Life Account [811-9807] Allstate Life of New York Variable Account II [File No. 811-6117] Allstate Life Insurance Company Separate Account A [File No. 811- 9227] Allstate Life of New York Variable Annuity Account [File No. 811- 5789] Glenbrook Life Scudder Variable Account A [File No. 811-8911] Glenbrook Life AIM Variable Life Separate Account A [File No. 811-8175] Glenbrook Life and Annuity Account [File No. 811-7632] Glenbrook Life Variable Separate Account A [File No. 811-7825] Glenbrook Life Multi-Manager Variable Account [File No. 811-7541] Glenbrook Life and Annuity Company Separate Account A [File No. 811-7351] Northbrook Variable Annuity Account [File No. 811-3688] Northbrook Variable Annuity Account II [File No. 811-6116] (Rel. IC-27541 - October 27) SELF-REGULATORY ORGANIZATIONS PROPOSED RULE CHANGE The Philadelphia Stock Exchange filed a proposed rule change (SR-Phlx- 2006-34) and Amendments No. 1 and 2 relating to U.S. dollar-settled foreign currency options. Publication is expected in the Federal Register during the week of October 30. (Rel. 34-54652) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change (SR-NYSE-2006-94) filed by the New York Stock Exchange relating to Rule 122 (Orders with More than One Broker) until the availability of full d-Quote functionality in a particular security or Feb. 5, 2007, whichever comes first, has become effective under Section 19(b)(3)(A)(ii) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of October 30. (Rel. 34-54653) APPROVAL OF PROPOSED RULE CHANGE The Commission approved a proposed rule change (SR-NYSEArca-2006-48) submitted by NYSE Arca to amend NYSE Arca Equities, Inc.'s clearly erroneous executions rule to include an appeal fee for the NYSE Arca Marketplace (f/k/a the Archipelago Exchange). Publication is expected in the Federal Register during the week of October 30. (Rel. 34-54655) 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: . SB-2 SOLOMON TECHNOLOGIES INC, 7375 BENEDICT AVENUE, BENEDICT, MD, 20612, 3012744479 - 10,509,618 ($16,815,388.80) Equity, (File 333-138240 - Oct. 27) (BR. 10C) S-3 MEDICINOVA INC, 4350 LA JOLLA VILLAGE DRIVE, SUITE 950, SAN DIEGO, CA, 92122, 858-373-1500 - 0 ($100,000,000.00) Equity, (File 333-138241 - Oct. 27) (BR. 01B) S-8 H&E Equipment Services, Inc., 11100 MEAD ROAD, SUITE 200, BATON ROUGE, LA, 70816, (225) 298-5200 - 4,568,417 ($118,230,631.96) Equity, (File 333-138242 - Oct. 27) (BR. 06A) SB-2 ZBB ENERGY CORP, N93 W14475 WHITTAKER WAY, MENOMONEE FALLS, X1, 53051, 262-253-9800 - 15,958,382 ($32,514,371.00) Equity, (File 333-138243 - Oct. 27) (BR. ) S-3 MATHSTAR INC, 19075 NORTHWEST TANASBOURNE DRIVE, SUITE 200, HILLSBORO, OR, 97124, 503-726-5500 - 0 ($17,632,098.00) Equity, (File 333-138244 - Oct. 27) (BR. 10) S-8 MINERALS TECHNOLOGIES INC, 405 LEXINGTON AVENUE, 20TH FLOOR, NEW YORK, NY, 10174-0002, 212-878-1800 - 1,517,268 ($83,222,150.00) Equity, (File 333-138245 - Oct. 27) (BR. 06A) S-8 VOIP INC, 151 SOUTH WYMORE ROAD, SUITE 3000, ALTAMONTE SPRINGS, FL, 32714, 407-389-3232 - 552,000 ($552,000.39) Equity, (File 333-138246 - Oct. 27) (BR. 11C) SB-2 MedaSorb Technologies CORP, 7 DEER PARK DRIVE, SUITE K, MONMOUTH JUNCTION, NJ, 08852, 973-329-8885 - 17,086,181 ($21,870,311.68) Equity, (File 333-138247 - Oct. 27) (BR. 03C) S-8 INFINITY PHARMACEUTICALS, INC., 780 MEMORIAL DRIVE, CAMBRIDGE, MA, 02139, 6174531000 - 0 ($34,723,323.35) Equity, (File 333-138248 - Oct. 27) (BR. 01A) S-8 AEHR TEST SYSTEMS, 400 KATO TERRACE, FREMONT, CA, 94539, 5106239400 - 0 ($6,316,529.20) Equity, (File 333-138249 - Oct. 27) (BR. 10A) S-3 AMDL INC, 2492 WALNUT AVENUE, STE 100, TUSTIN, CA, 92780, 7145054460 - 3,458,000 ($12,760,020.00) Equity, (File 333-138250 - Oct. 27) (BR. 10A) SB-2 CASINO PLAYERS, INC., 2400 E. COMMERCIAL BLVD. # 618, FT. LAUDERDALE, FL, 33308, (954) 784-8280 - 14,000,000 ($3,500,000.00) Equity, (File 333-138251 - Oct. 27) (BR. ) S-4 Ameris Bancorp, 24 2/ND/ AVENUE, MOULTRIE, GA, 31768, 9128901111 - 0 ($2,988,800.00) Equity, (File 333-138252 - Oct. 27) (BR. 07B) S-3 FARMER MAC MORTGAGE SECURITIES CORP, 1133 21ST STREET, N.W., STE 600, WASHINGTON, DC, 20036, 2028727700 - 1,000,000 ($1,000,000.00) Mortgage Backed Securities, (File 333-138253 - Oct. 27) (BR. 05) S-8 Fidelity National Title Group, Inc., 601 RIVERSIDE AVENUE, JACKSONVILLE, FL, 32204, 904-854-8100 - 0 ($347,122,500.00) Equity, (File 333-138254 - Oct. 27) (BR. 01) S-3 AMEDISYS INC, 11100 MEAD ROAD STE 300, BATON ROUGE, LA, 70816, 2252922031 - 3,450,000 ($149,143,500.00) Equity, (File 333-138255 - Oct. 27) (BR. 01C) S-8 ASIA GLOBAL HOLDINGS CORP., 1601-1604 CRE CENTRE, 889 CHEUNG SHA WAN ROAD, KOWLOON, HONG KONG, F4, 00000, (213) 243-1503 - 25,000,000 ($4,425,000.00) Equity, (File 333-138256 - Oct. 27) (BR. 02B) SB-2 BIOVEST INTERNATIONAL INC, 8500 EVERGREEN BLVD. NW, MINNEAPOLIS, MN, 55433, 763-786-0302 - 0 ($19,800,000.00) Equity, (File 333-138257 - Oct. 27) (BR. 01A) S-3 Pacific Ethanol, Inc., 5711 N. WEST AVENUE, FRESNO, CA, 93711, 559-435-1771 - 2,775,851 ($44,302,582.00) Equity, (File 333-138260 - Oct. 27) (BR. 06A) S-1 OPNEXT INC, 7325443400 - 0 ($150,000,000.00) Equity, (File 333-138262 - Oct. 27) (BR. ) S-1 WESTERN UNITED FINANCIAL CORP, 70 SOUTH LAKE AVENUE, SUITE 900, PASADENA, CA, 91101, 626-298-3600 - 0 ($169,750,000.00) Equity, (File 333-138263 - Oct. 27) (BR. ) S-8 MERCHANTS & MANUFACTURERS BANCORPORATION INC, 14100 W. NATIONAL AVENUE, P.O. BOX 511160, NEW BERLIN, WI, 53151, 414-827-6713 - 210,000 ($6,726,300.00) Other, (File 333-138264 - Oct. 27) (BR. 07B) SB-2 UROPLASTY INC, 2718 SUMMER STREET NE, MINNEAPOLIS, MN, 55413, 6123781180 - 0 ($12,600,000.00) Equity, (File 333-138265 - Oct. 27) (BR. 10C) SB-2 CHEMBIO DIAGNOSTICS, INC., 3661 HORSEBLOCK ROAD, MEDFORD, NY, 11763, (631) 924-1135 - 26,024,217 ($22,641,069.00) Equity, (File 333-138266 - Oct. 27) (BR. 01A) 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 ------------------------------------------------------------------------------------------------------- ABFC 2006-OPT2 Trust DE 8.01,9.01 10/27/06 ABM INDUSTRIES INC /DE/ DE 1.01,1.02 10/23/06 ACADIA REALTY TRUST MD 2.02,7.01,9.01 10/25/06 ACCREDITED HOME LENDERS INC DE 1.01,9.01 10/26/06 ACCREDITED HOME LENDERS INC DE 1.01,9.01 10/26/06 ACCREDITED HOME LENDERS INC DE 1.01,9.01 10/26/06 ACCREDITED HOME LENDERS INC DE 1.01,9.01 10/26/06 ACCREDITED HOME LENDERS INC DE 1.01,9.01 10/26/06 ACCREDITED HOME LENDERS INC DE 1.01,9.01 10/26/06 ACCREDITED HOME LENDERS INC DE 1.01,9.01 10/26/06 Ace Securities Corp. Home Equity Loan DE 2.01,9.01 09/15/06 ACROSS AMERICA REAL ESTATE CORP CO 5.03,9.01 10/27/06 ACUITY BRANDS INC DE 1.01,5.02,9.01 10/25/06 AETRIUM INC MN 2.02 10/25/06 AGILE SOFTWARE CORP DE 4.02,8.01,9.01 10/23/06 AIRTRAN HOLDINGS INC NV 2.02,7.01,9.01 10/26/06 ALBANY INTERNATIONAL CORP /DE/ DE 2.02,9.01 10/26/06 ALBERTO CULVER CO DE 1.01,9.01 10/26/06 ALDILA INC DE 7.01,9.01 10/25/06 ALEXANDER & BALDWIN INC HI 2.02,9.01 10/27/06 ALEXANDER & BALDWIN INC HI 5.03,9.01 10/26/06 ALEXANDERS J CORP TN 2.02,7.01,9.01 10/25/06 ALLEGHENY ENERGY, INC MD 2.02,9.01 10/26/06 ALLIANCE FINANCIAL CORP /NY/ NY 2.02,9.01 10/26/06 Alliance Holdings GP, L.P. DE 2.02,9.01 10/26/06 ALLIANCE RESOURCE PARTNERS LP DE 2.02,9.01 10/26/06 ALLIED BANCSHARES INC GA 1.01,9.01 10/23/06 ALLIED HEALTHCARE PRODUCTS INC DE 5.02 10/27/06 Allis Chalmers Energy Inc. DE 7.01,9.01 10/27/06 ALLTEL CORP DE 2.02,9.01 10/27/06 ALNYLAM PHARMACEUTICALS, INC. 1.01 10/23/06 AMARU INC NV 7.01,9.01 10/20/06 AMBAC FINANCIAL GROUP INC DE 5.02 10/23/06 AMEDISYS INC DE 7.01,9.01 10/27/06 AMERICAN AXLE & MANUFACTURING HOLDING DE 2.02,7.01,9.01 10/27/06 AMERICAN FINANCIAL REALTY TRUST 2.02 10/27/06 AMERICAN PHYSICIANS CAPITAL INC MI 8.01,9.01 10/27/06 AMERICAN ROCK SALT CO LLC 7.01 10/27/06 AMERIGON INC MI 2.02,9.01 10/26/06 AMERIGROUP CORP 2.02,9.01 10/26/06 AMERISOURCEBERGEN CORP DE 1.01,9.01 10/25/06 AMERIVEST PROPERTIES INC MD 1.01,2.01,9.01 10/25/06 AMIS HOLDINGS INC 2.02,9.01 10/26/06 ANALYSTS INTERNATIONAL CORP 7.01,9.01 10/27/06 ANGIODYNAMICS INC DE 1.01,9.01 10/24/06 APPALACHIAN BANCSHARES INC GA 2.02,7.01,9.01 10/27/06 APPLE COMPUTER INC CA 8.01 10/24/06 Apple REIT Seven, Inc. VA 9.01 08/17/06 AMEND Apple REIT Seven, Inc. VA 9.01 08/10/06 AMEND Apple REIT Seven, Inc. VA 9.01 09/01/06 AMEND Apple REIT Seven, Inc. VA 9.01 09/15/06 AMEND Apple REIT Seven, Inc. VA 9.01 10/05/06 AMEND APPLIANCE RECYCLING CENTERS OF AMERIC MN 8.01,9.01 10/26/06 APPLIED INNOVATION INC DE 2.02,9.01 10/27/06 ARQULE INC DE 2.02,9.01 10/26/06 ARROWHEAD RESEARCH CORP DE 1.01,9.01 10/25/06 ARTHROCARE CORP DE 2.02,9.01 10/26/06 Aspreva Pharmaceuticals CORP A1 8.01,9.01 10/26/06 ATHEROS COMMUNICATIONS INC DE 1.01,3.02,9.01 10/23/06 ATLANTIC COAST FEDERAL CORP X1 8.01,9.01 10/27/06 ATLAS PIPELINE PARTNERS LP DE 7.01,9.01 10/27/06 ATLAS PIPELINE PARTNERS LP DE 7.01,9.01 10/27/06 ATS MEDICAL INC MN 3.01 10/26/06 AURELIO RESOURCE CORP NV 1.01,3.02 10/17/06 AURORA GOLD CORP DE 8.01,9.01 10/26/06 AUXILIO INC NV 5.02 10/27/06 AUXILIO INC NV 1.01,2.03,9.01 10/27/06 AVERY DENNISON CORPORATION DE 8.01,9.01 10/26/06 AVITAR INC /DE/ DE 8.01 10/26/06 AVON PRODUCTS INC NY 2.02,9.01 10/27/06 B&G Foods, Inc. DE 8.01 10/23/06 BAKER HUGHES INC DE 2.02,7.01 10/27/06 BALDWIN TECHNOLOGY CO INC DE 2.02,8.01,9.01 10/26/06 BANK OF AMERICA CORP /DE/ DE 8.01,9.01 10/23/06 BAR HARBOR BANKSHARES ME 2.02 09/30/06 BB&T CORP NC 1.01 10/24/06 BEDMINSTER NATIONAL CORP DE 5.03,9.01 10/20/06 BEL FUSE INC /NJ NJ 2.02,9.01 10/27/06 BESTNET COMMUNICATIONS CORP NV 9.01 10/25/06 BioScrip, Inc. DE 2.01,9.01 10/24/06 BJs RESTAURANTS INC CA 2.02,9.01 10/26/06 BJs RESTAURANTS INC CA 2.02,9.01 10/26/06 BLUE RIVER BANCSHARES INC IN 2.02,9.01 10/27/06 BNCCORP INC DE 1.01,5.02,8.01,9.01 10/25/06 BOMBAY COMPANY INC DE 1.01,1.02,2.03,9.01 10/27/06 BORGWARNER INC DE 2.02,9.01 09/30/06 BRADLEY PHARMACEUTICALS INC DE 1.01,8.01,9.01 10/27/06 BRIGGS & STRATTON CORP WI 5.02 10/27/06 BROOKE CORP KS 7.01,9.01 10/26/06 BRUNSWICK CORP DE 2.02,5.02,9.01 10/25/06 Buckeye GP Holdings L.P. DE 2.02,9.01 10/27/06 BUCKEYE PARTNERS L P DE 2.02,9.01 10/27/06 CABLEVISION SYSTEMS CORP /NY DE 5.02 10/27/06 CALLISTO PHARMACEUTICALS INC DE 1.01,3.02,5.03,9.01 10/23/06 CAMBRIDGE HEART INC DE 5.02 10/23/06 CANWEST PETROLEUM CORP 2.01,8.01,9.01 08/14/06 AMEND Canyon Bancorp 2.02,9.01 10/26/06 CAPITAL CORP OF THE WEST CA 2.02,9.01 10/27/06 CARDINAL HEALTH INC OH 2.02,7.01,9.01 10/27/06 CASTELLE \CA\ DE 2.02,9.01 10/25/06 CATCHER HOLDINGS, INC 8.01,9.01 10/27/06 CBS CORP DE 5.02 10/25/06 Centerplate, Inc. DE 8.01,9.01 10/24/06 CENTRAL JERSEY BANCORP NJ 2.02,9.01 10/26/06 CENTURY REALTY TRUST IN 2.01,9.01 10/25/06 CERADYNE INC DE 7.01,9.01 10/24/06 CF Industries Holdings, Inc. DE 2.02,9.01 10/26/06 CFS BANCORP INC IN 2.02,9.01 10/26/06 CHESAPEAKE ENERGY CORP OK 2.02,9.01 10/26/06 CHEVRON CORP DE 2.02 10/27/06 CHINA MEDIA1 CORP. NV 4.02,9.01 10/19/06 CHOICE HOTELS INTERNATIONAL INC /DE DE 7.01,9.01 10/23/06 CHOLESTECH CORPORATION CA 1.01 10/14/06 Citicorp Mortgage Securities Trust, S DE 9.01 10/27/06 CITIGROUP INC DE 7.01,9.01 10/27/06 CITIZENS COMMUNITY BANCORP 8.01,9.01 10/27/06 CITY NATIONAL CORP DE 5.02 10/25/06 CLARIENT, INC DE 2.02,7.01,9.01 10/25/06 CLARKSTON FINANCIAL CORP 2.02,9.01 10/26/06 CNH WHOLESALE RECEIVABLES LLC DE 8.01,9.01 09/15/06 AMEND CNH WHOLESALE RECEIVABLES LLC DE 8.01,9.01 10/16/06 AMEND COAST BANCORP/CA 2.01 10/26/06 COCA COLA BOTTLING CO CONSOLIDATED /D DE 2.02,9.01 10/25/06 COCA COLA ENTERPRISES INC DE 1.01,8.01,9.01 10/23/06 COHU INC DE 2.02,9.01 10/26/06 COLUMBIA BANKING SYSTEM INC WA 2.02,8.01,9.01 10/26/06 COMPREHENSIVE CARE CORP DE 3.02,9.01 10/26/06 COMPUTER TASK GROUP INC NY 7.01,9.01 10/25/06 CONEXANT SYSTEMS INC DE 8.01,9.01 10/26/06 CONMED CORP NY 2.02,9.01 10/26/06 CONSTELLATION ENERGY GROUP INC MD 2.02,9.01 10/27/06 Cord Blood America, Inc. FL 1.01,9.01 10/23/06 COVENTRY HEALTH CARE INC DE 2.02,9.01 10/27/06 Creative Eateries Corp NV 5.02 10/27/06 CREDIT SUISSE (USA) INC DE 9.01 10/27/06 CRITICAL THERAPEUTICS INC DE 1.01,2.02,2.05,2.06,8.01,9.01 10/25/06 CSAB Mortgage-Backed Trust 2006-3 8.01,9.01 10/27/06 CSS INDUSTRIES INC DE 2.02,9.01 10/27/06 CT COMMUNICATIONS INC /NC NC 2.02,8.01,9.01 10/26/06 CURTISS WRIGHT CORP DE 2.02,9.01 10/26/06 CWALT INC DE 9.01 10/27/06 CWALT INC DE 9.01 10/27/06 CYTOMEDIX INC DE 7.01,9.01 10/17/06 CYTYC CORP DE 8.01,9.01 10/25/06 CYTYC CORP DE 8.01,9.01 10/25/06 DATA I/O CORP WA 2.02 10/25/06 DELUXE CORP MN 1.01,9.01 10/25/06 DENDRITE INTERNATIONAL INC NJ 1.01 10/23/06 DENTAL PATIENT CARE AMERICA INC UT 1.01 10/25/06 DEVELOPERS DIVERSIFIED REALTY CORP OH 2.02 10/26/06 DEVELOPERS DIVERSIFIED REALTY CORP OH 5.02 10/27/06 Diagnostic CORP of America DE 5.02 10/26/06 DIAMOND OFFSHORE DRILLING INC DE 7.01,9.01 10/27/06 DIAMOND OFFSHORE DRILLING INC DE 2.02,9.01 10/27/06 DIAMOND OFFSHORE DRILLING INC DE 7.01,9.01 10/27/06 Diamond Ranch Foods, Ltd., NEW NV 4.01,9.01 10/25/06 Diamond Ranch Foods, Ltd., NEW NV 4.01,9.01 10/25/06 AMEND DIGENE CORP DE 5.02,9.01 10/27/06 DIXIE GROUP INC TN 1.01,9.01 10/27/06 DNB FINANCIAL CORP /PA/ PA 2.02,9.01 10/27/06 DOLE FOOD CO INC DE 5.02 10/26/06 DORAL FINANCIAL CORP PR 7.01,9.01 10/24/06 DPL INC OH 7.01,9.01 10/20/06 DRESS BARN INC CT 5.02 10/24/06 DRESS BARN INC CT 1.01 10/23/06 Duke Energy CORP DE 1.01 10/23/06 ECHELON CORP DE 2.02 09/30/06 ELECTROGLAS INC DE 5.02 10/26/06 ELKCORP DE 2.02,9.01 10/26/06 Embarq CORP DE 2.02,9.01 10/25/06 EMPIRE DISTRICT ELECTRIC CO KS 2.02,9.01 10/26/06 ENDOCARE INC DE 2.02,9.01 10/27/06 ENERGY PARTNERS LTD DE 8.01,9.01 10/26/06 ENTERPRISE BANCORP INC /MA/ MA 2.02,7.01,9.01 10/26/06 ENVIRONMENTAL SAFEGUARDS INC/TX NV 8.01,9.01 10/24/06 EON COMMUNICATIONS CORP DE 5.02,9.01 10/27/06 EPICEPT CORP 3.01,9.01 10/23/06 EPICOR SOFTWARE CORP DE 2.02,9.01 10/23/06 EPIX Pharmaceuticals, Inc. 2.01,9.01 08/16/06 AMEND EQUUS TOTAL RETURN, INC. DE 3.01 10/26/06 ESCALADE INC IN 2.02,9.01 10/27/06 ESS TECHNOLOGY INC CA 2.02,9.01 10/27/06 ESTEE LAUDER COMPANIES INC DE 3.02 10/27/06 EVOLVE ONE INC DE 1.01,7.01,9.01 10/26/06 EVOLVE ONE INC DE 1.01,2.01,9.01 10/25/06 EXACT SCIENCES CORP DE 7.01,9.01 10/27/06 EXCEL TECHNOLOGY INC DE 8.01,9.01 10/25/06 EXCO RESOURCES INC TX 7.01,9.01 10/26/06 EXELON CORP PA 2.02,9.01 10/27/06 EXELON CORP PA 1.01,1.02,9.01 10/26/06 EYI INDUSTRIES INC. 8.01 10/13/06 FACEPRINT GLOBAL SOLUTIONS INC WY 5.02,9.01 10/15/06 FAIRPOINT COMMUNICATIONS INC DE 8.01,9.01 10/26/06 FAMILY HOME HEALTH SERVICES, INC. NV 1.01,9.01 10/23/06 FARMERS & MERCHANTS BANCORP DE 2.02,9.01 10/26/06 Federal Home Loan Bank of Cincinnati X1 5.02 10/27/06 Federal Home Loan Bank of Des Moines X1 5.02,7.01,9.01 10/26/06 Federal Home Loan Bank of Indianapoli X1 1.01 10/26/06 FEDERAL NATIONAL MORTGAGE ASSOCIATION 7.01,9.01 10/27/06 FEDERAL TRUST CORP FL 8.01,9.01 10/24/06 FEDERAL TRUST CORP FL 8.01,9.01 10/24/06 AMEND FEDERATED INVESTORS INC /PA/ PA 2.02,9.01 10/26/06 FedFirst Financial CORP X1 5.02,5.03,9.01 10/24/06 FFD FINANCIAL CORP/OH OH 5.02,9.01 10/18/06 FIDELITY NATIONAL FINANCIAL INC /DE/ DE 1.01,2.01,8.01,9.01 10/23/06 Fidelity National Information Service 1.01,5.02,8.01,9.01 10/23/06 Fidelity National Title Group, Inc. 1.01,2.01,2.03,5.02,8.01,9.01 10/23/06 Fieldstone Mortgage Investment Trust, MD 8.01,9.01 10/27/06 FIRST CITIZENS BANCSHARES INC /DE/ DE 5.02 10/23/06 FIRST FEDERAL BANCSHARES OF ARKANSAS TX 2.02,9.01 10/27/06 FIRST FEDERAL BANKSHARES INC DE 2.02,9.01 10/25/06 FIRST FINANCIAL BANCORP /OH/ OH 2.02,7.01,9.01 10/27/06 FIRST FINANCIAL HOLDINGS INC /DE/ DE 7.01,9.01 10/27/06 FIRST MERCHANTS CORP IN 8.01,9.01 10/27/06 FIRST MERCURY FINANCIAL CORP DE 1.01,1.02,2.03,5.01,5.03,8.01 10/23/06 FIRST UNITED CORP/MD/ MD 5.02 10/18/06 AMEND First Valley Bancorp, Inc. CT 2.02,9.01 10/25/06 FIRSTMERIT CORP /OH/ OH 1.01,9.01 10/25/06 FISHER COMMUNICATIONS INC WA 5.02,9.01 10/24/06 Fittipaldi Logistics, Inc. NV 8.01 10/17/06 FNB CORP \VA\ VA 2.02,9.01 10/26/06 FNB United Corp. NC 7.01,9.01 10/27/06 FORTUNE BRANDS INC DE 2.02,7.01,9.01 10/27/06 FOSTER L B CO PA 1.01,8.01 10/27/06 FRANKLIN FINANCIAL SERVICES CORP /PA/ PA 8.01,9.01 10/20/06 Frontier Airlines Holdings, Inc. DE 2.02,9.01 10/26/06 FULLER H B CO MN 1.01,9.01 10/23/06 FX ENERGY INC NV 8.01,9.01 10/27/06 Gales Industries Inc DE 1.01,2.01,2.03 10/24/06 GAP INC DE 7.01,9.01 10/26/06 GARUDA CAPITAL CORP NV 4.02 10/27/06 GEORGIA GULF CORP /DE/ DE 2.02,9.01 10/26/06 GIBRALTAR INDUSTRIES, INC. DE 7.01,9.01 10/25/06 GLACIER BANCORP INC DE 2.02,9.01 10/26/06 GLOBAL AXCESS CORP NV 5.02 10/10/06 GlobalOptions Group, Inc. NV 1.01,2.03,9.01 10/19/06 GLOWPOINT INC DE 8.01 10/26/06 GNC CORP DE 2.02,9.01 10/27/06 GONDWANA ENERGY LTD / NY NV 5.02,9.01 10/25/06 GORMAN RUPP CO OH 2.02,9.01 10/27/06 GRAFTECH INTERNATIONAL LTD DE 1.01 10/18/06 GRAHAM CORP DE 8.01,9.01 10/26/06 Granahan McCourt Acquisition CORP DE 8.01,9.01 10/27/06 GSAMP Trust 2006-S6 DE 8.01,9.01 10/20/06 HANGER ORTHOPEDIC GROUP INC DE 2.02,9.01 10/25/06 HAPC, Inc. DE 4.01,9.01 10/23/06 HARLEYSVILLE GROUP INC DE 1.01 10/24/06 HARTFORD LIFE INSURANCE CO CT 9.01 10/27/06 HEALTHAXIS INC PA 2.02,9.01 10/26/06 HENRY JOHN W & CO/MILLBURN L P DE 5.02 09/29/06 HIGH END VENTURES, INC. CO 1.01,9.01 10/23/06 HILLENBRAND INDUSTRIES INC IN 7.01,8.01,9.01 10/26/06 HOKU SCIENTIFIC INC DE 1.01,1.02 10/23/06 HOME DIRECTOR INC DE 1.03,9.01 10/12/06 Home Equity Mortgage Pass-Through Cer DE 9.01 10/27/06 HOUSEHOLD AFFINITY CREDIT CARD MASTER DE 9.01 10/16/06 HOUSTON EXPLORATION CO DE 1.01,9.01 10/24/06 HSBC PRIVATE LABEL CREDIT CARD MASTER DE 9.01 10/16/06 Huntsman CORP DE 2.02 10/27/06 HYUNDAI ABS FUNDING CORP DE 8.01,9.01 10/27/06 IDENIX PHARMACEUTICALS INC 2.02,9.01 10/27/06 IDEXX LABORATORIES INC /DE DE 2.02,9.01 10/27/06 IMEDIA INTERNATIONAL INC DE 1.01,5.02,9.01 10/03/06 IndyMac Residential Mortgage-Backed T 8.01,9.01 09/21/06 AMEND INFINITY PHARMACEUTICALS, INC. DE 9.01 09/12/06 AMEND INGERSOLL RAND CO LTD 2.02,9.01 10/27/06 INLAND RETAIL REAL ESTATE TRUST INC MD 8.01,9.01 10/26/06 INSWEB CORP DE 1.01 10/25/06 INTERCHANGE CORP DE 5.03,9.01 10/27/06 INTERNATIONAL BARRIER TECHNOLOGY INC/ 8.01,9.01 08/25/06 INTERNATIONAL WIRE GROUP INC DE 7.01,9.01 10/27/06 INTERPHASE CORP TX 2.02,9.01 10/26/06 INTERSIL CORP/DE DE 5.02,9.01 10/26/06 INTUIT INC DE 1.01,5.02 10/24/06 Investors Bancorp Inc DE 1.01,2.02,9.01 10/24/06 ISECURETRAC CORP DE 1.01,2.03,9.01 10/24/06 ITT CORP IN 2.02,7.01,9.01 10/27/06 J P MORGAN CHASE & CO DE 5.02,9.01 07/03/06 JACKSON VENTURES, INC. NV 8.01,9.01 10/18/06 JACKSONVILLE BANCORP INC /FL/ FL 2.02,9.01 10/26/06 KAYDON CORP DE 2.02,9.01 10/27/06 KEMET CORP DE 2.03,9.01 10/27/06 KINETIC CONCEPTS INC /TX/ TX 9.01 09/30/06 KNIGHT TRANSPORTATION INC AZ 1.01 10/06/06 Kraton Polymers LLC DE 1.01,5.02,9.01 10/26/06 AMEND LACLEDE GROUP INC MO 2.02,7.01,9.01 10/27/06 Language Line Holdings, Inc. 2.02,9.01 10/26/06 Language Line, Inc. 2.02,9.01 10/26/06 LEGEND INTERNATIONAL HOLDINGS INC DE 3.02 10/09/06 LEHMAN BROTHERS HOLDINGS INC DE 9.01 10/24/06 LESCO INC/OH OH 2.02,9.01 10/27/06 LEVI STRAUSS & CO DE 1.01,9.01 10/24/06 Lexaria Corp. 5.02 10/26/06 LEXINGTON CORPORATE PROPERTIES TRUST MD 2.02,7.01,9.01 10/26/06 Liberty Global, Inc. 2.03,9.01 10/26/06 LIBERTY STAR GOLD CORP NV 1.01,9.01 10/24/06 LL&E ROYALTY TRUST TX 7.01,9.01 10/27/06 Long Beach Mortgage Loan Trust 2006-9 DE 8.01,9.01 10/12/06 LYDALL INC /DE/ DE 2.02,9.01 10/27/06 MACKINAC FINANCIAL CORP /MI/ MI 2.02,9.01 10/27/06 MAGELLAN MIDSTREAM HOLDINGS LP 1.01,5.02,9.01 10/24/06 MAGELLAN MIDSTREAM PARTNERS LP DE 1.01,5.02,8.01,9.01 10/24/06 MAINE & MARITIMES CORP ME 1.01,9.01 10/27/06 MANGAPETS, INC. DE 4.01 10/24/06 AMEND MARATHON OIL CORP DE 1.01,5.02,5.03,9.01 10/24/06 MARKWEST ENERGY PARTNERS L P 8.01,9.01 10/25/06 MARKWEST HYDROCARBON INC DE 8.01,9.01 10/26/06 MASTR Asset Securitization Trust 2006 DE 8.01,9.01 10/27/06 MATRIX SERVICE CO DE 1.01,1.02,3.03,9.01 10/23/06 MAXYGEN INC DE 1.01 10/27/06 MEDCATH CORP DE 7.01,9.01 10/26/06 MEDCO HEALTH SOLUTIONS INC DE 1.01 10/23/06 MEDIA SCIENCES INTERNATIONAL INC DE 3.01,9.01 10/26/06 MEDICAL PROPERTIES TRUST INC 2.02,9.01 10/26/06 MEDIVATION, INC. DE 8.01 10/27/06 MEDWAVE INC DE 2.05 10/27/06 MENS WEARHOUSE INC TX 8.01,9.01 10/27/06 MERCURY COMPUTER SYSTEMS INC MA 1.02 10/19/06 Merrill Lynch Mortgage Investors Trus DE 8.01,9.01 10/27/06 METALICO INC 2.02,9.01 10/27/06 METRO ONE TELECOMMUNICATIONS INC OR 4.01,9.01 10/23/06 METROCORP BANCSHARES INC 2.02 10/26/06 MICROCHIP TECHNOLOGY INC DE 1.01,1.02,9.01 10/27/06 MICROSEMI CORP DE 7.01,9.01 10/24/06 AMEND MID PENN BANCORP INC PA 2.02,9.01 10/26/06 MID-STATE BANCSHARES CA 2.02,9.01 10/25/06 MIDDLEBURG FINANCIAL CORP VA 2.02,9.01 10/23/06 MIDDLESEX WATER CO NJ 8.01,9.01 10/27/06 MIDLAND CAPITAL HOLDINGS CORP 2.02,9.01 10/27/06 ML Appleton FuturesAccess LLC DE 5.02 09/29/06 ML Aspect FuturesAccess LLC DE 5.02 09/29/06 ML Cornerstone FuturesAccess LLC DE 5.02 09/29/06 ML JWH STRATEGIC ALLOCATION FUND LP DE 5.02 09/29/06 ML SELECT FUTURES I LP 5.02 09/29/06 ML Winton FuturesAccess LLC DE 5.02 09/29/06 MOHAWK INDUSTRIES INC DE 2.02,9.01 10/26/06 MOLECULAR IMAGING CORP DE 1.01,1.02,8.01,9.01 10/25/06 MONSANTO CO /NEW/ DE 5.02,9.01 10/24/06 MOOG INC NY 1.01,2.03,9.01 10/25/06 MOONEY AEROSPACE GROUP LTD DE 3.02,5.01 10/27/06 Morgan Stanley Mortgage Loan Trust 20 DE 8.01,9.01 10/25/06 MS STRUCTURED ASSET CORP CBT SERIES 2 DE 8.01,9.01 10/25/06 MTC TECHNOLOGIES INC DE 8.01,9.01 10/27/06 NATIONAL CITY CORP DE 1.01,9.01 10/26/06 NATIONAL HEALTH REALTY INC MD 2.02 10/25/06 NATIONAL OILWELL VARCO INC DE 2.02,9.01 10/27/06 NAVISTAR FINANCIAL DEALER NOTE MASTER DE 8.01,9.01 09/30/06 NAVISTAR FINANCIAL DEALER NOTE MASTER DE 8.01,9.01 09/30/06 NCI BUILDING SYSTEMS INC DE 1.01,5.02,9.01 10/23/06 NEAH POWER SYSTEMS, INC. NV 1.01,9.01 10/27/06 NELNET INC NE 2.02 10/27/06 NET PERCEPTIONS INC DE 4.01,9.01 10/11/06 AMEND NETLOGIC MICROSYSTEMS INC 5.02 10/24/06 New Aristotle Holdings, Inc. DE 8.01,9.01 10/26/06 NEWFIELD EXPLORATION CO /DE/ DE 2.02,7.01,9.01 10/25/06 NEXTEST SYSTEMS CORP 5.02 10/24/06 NightHawk Radiology Holdings Inc 1.01,7.01,9.01 10/25/06 NOBLE INTERNATIONAL, LTD. DE 1.01,7.01,9.01 10/27/06 NORTH CENTRAL BANCSHARES INC IA 2.02,9.01 10/27/06 NORTHEAST COMMUNITY BANCORP INC X1 5.02,5.03,9.01 10/25/06 NorthTech CORP NV 2.01,5.03,9.01 10/18/06 Novelis Inc. A6 7.01,9.01 10/26/06 NYMEX HOLDINGS INC DE 1.01,1.02,9.01 10/27/06 AMEND NYSE Group, Inc. DE 1.01,1.02,9.01 10/25/06 OCEAN SHORE HOLDING CO X1 2.02,9.01 10/26/06 OIL DRI CORPORATION OF AMERICA DE 5.02,9.01 10/24/06 OLD LINE BANCSHARES INC 2.02,9.01 10/27/06 OLD REPUBLIC INTERNATIONAL CORP DE 2.02,9.01 10/26/06 OLIN CORP VA 2.02,9.01 10/26/06 Option One Mortgage Loan Trust 2006-3 DE 9.01 10/16/06 ORBITAL SCIENCES CORP /DE/ DE 2.02 10/27/06 OREGON STEEL MILLS INC DE 2.02,9.01 10/26/06 ORRSTOWN FINANCIAL SERVICES INC PA 2.02,9.01 10/26/06 OSAGE FEDERAL FINANCIAL INC 2.02,8.01,9.01 10/27/06 OSI RESTAURANT PARTNERS, INC. DE 7.01,9.01 10/25/06 OURPETS CO CO 2.02 10/27/06 OVERLAND STORAGE INC CA 2.02,9.01 10/27/06 OWENS ILLINOIS INC /DE/ DE 2.05 09/01/06 AMEND P F CHANGS CHINA BISTRO INC 2.02,9.01 10/25/06 PACER INTERNATIONAL INC TN 5.02,8.01,9.01 10/26/06 PALADIN REALTY INCOME PROPERTIES INC MD 8.01 10/26/06 PANACOS PHARMACEUTICALS, INC. DE 5.02,9.01 10/25/06 PARK ELECTROCHEMICAL CORP NY 5.02 10/27/06 PATAPSCO BANCORP INC MD 2.02,9.01 10/26/06 PATHFINDER BANCORP INC DE 2.02 09/30/06 Patient Safety Technologies, Inc DE 3.01,5.02,9.01 10/23/06 PENSECO FINANCIAL SERVICES CORP PA 2.02,9.01 10/27/06 PERFORMANCE TECHNOLOGIES INC \DE\ DE 5.02 10/25/06 AMEND PERMA FIX ENVIRONMENTAL SERVICES INC DE 2.02,8.01,9.01 10/24/06 PetroHunter Energy Corp MD 7.01,9.01 10/25/06 PHARMOS CORP NV 1.01,3.03,9.01 10/23/06 PHARSIGHT CORP CA 2.02,9.01 10/27/06 PINNACLE WEST CAPITAL CORP AZ 2.02,7.01,9.01 09/30/06 PLACER SIERRA BANCSHARES CA 2.02,8.01,9.01 10/26/06 PLAINS ALL AMERICAN PIPELINE LP DE 1.01,9.01 10/23/06 POLYONE CORP 2.06,4.02,9.01 10/23/06 Porter Bancorp, Inc. KY 2.02,9.01 10/26/06 POWER EFFICIENCY CORP DE 1.01,3.03,9.01 10/26/06 POWERWAVE TECHNOLOGIES INC DE 5.03,9.01 10/27/06 PRIDE INTERNATIONAL INC DE 2.02,9.01 10/26/06 PRINCETON REVIEW INC DE 4.02 10/24/06 PROCTER & GAMBLE CO OH 1.01,2.03 10/27/06 ProLink Holdings Corp. DE 1.01,2.03,9.01 10/23/06 PUBLICARD INC PA 1.01,9.01 10/13/06 PUREDEPTH, INC. CO 1.01 10/26/06 QPC Lasers NV 4.01 10/23/06 QUANEX CORP DE 7.01 10/27/06 QUESTAR CORP UT 2.02,9.01 10/26/06 R&G FINANCIAL CORP PR 1.01,9.01 10/26/06 RADIAN GROUP INC DE 2.02,9.01 10/27/06 RADISYS CORP OR 1.01,5.02,7.01,9.01 10/24/06 RASC Series 2006-KS9 Trust DE 8.01,9.01 10/27/06 RED HAT INC DE 8.01,9.01 10/27/06 Regency Energy Partners LP DE 8.01,9.01 10/26/06 REGIONS FINANCIAL CORP DE 1.01,9.01 10/24/06 Residential Asset Securitization Trus 9.01 10/26/06 RFMSI Series 2006-S10 Trust DE 8.01,9.01 10/27/06 ROGERS CORP MA 2.02,7.01,9.01 10/26/06 ROPER INDUSTRIES INC /DE/ DE 2.02,9.01 08/26/06 ROWE COMPANIES NV 3.01,7.01,9.01 10/23/06 RURBAN FINANCIAL CORP OH 7.01,9.01 10/26/06 SAFARI ASSOCIATES INC 1.01,2.01,5.01,5.06,9.01 10/27/06 AMEND SAFEGUARD SCIENTIFICS INC PA 5.02 10/25/06 SANDS REGENT NV 2.02,3.01 10/26/06 SCANA CORP SC 2.02,9.01 09/30/06 SCIELE PHARMA, INC. DE 5.02,9.01 10/25/06 SEACOAST BANKING CORP OF FLORIDA FL 2.02,7.01,9.01 10/24/06 SECURITY FEDERAL CORP SC 2.02,9.01 10/27/06 SELIGMAN QUALITY MUNICIPAL FUND INC MD 7.01,9.01 10/27/06 SELIGMAN SELECT MUNICIPAL FUND INC MD 7.01,9.01 10/27/06 SERVICE CORPORATION INTERNATIONAL TX 8.01,9.01 10/26/06 Shire plc 2.02,9.01 10/27/06 SIGMA ALDRICH CORP DE 2.02,7.01,9.01 10/26/06 SIMPSON MANUFACTURING CO INC /CA/ DE 2.02,9.01 10/26/06 SIMTEK CORP CO 2.02,9.01 10/27/06 SIZELER PROPERTY INVESTORS INC DE 8.01,9.01 10/27/06 SL GREEN REALTY CORP MD 1.01,9.01 10/23/06 SMITHTOWN BANCORP INC NY 9.01 10/27/06 SOMERSET HILLS BANCORP NJ 2.02,9.01 10/25/06 Soundview Home Loan Trust 2006-EQ1 2.01,9.01 08/09/06 SOUTHERN COPPER CORP/ DE 2.02,9.01 10/27/06 SOUTHERN COPPER CORP/ DE 5.02 10/27/06 SPATIALIGHT INC NY 1.01,9.01 10/25/06 ST JOSEPH CAPITAL CORP 2.02,8.01,9.01 09/30/06 STAAR SURGICAL CO DE 1.01,7.01 10/23/06 Standard Drilling, Inc. 4.01,9.01 10/12/06 AMEND STANDARD PACIFIC CORP /DE/ DE 2.02,9.01 10/26/06 STANDARD REGISTER CO OH 2.02,9.01 10/01/06 STANDEX INTERNATIONAL CORP/DE/ DE 7.01 10/26/06 Stanley-Martin Communities, LLC DE 1.01 10/05/06 StatSure Diagnostic Systems, Inc. DE 8.01 10/13/06 STERIS CORP OH 8.01,9.01 10/25/06 STERLING FINANCIAL CORP /PA/ PA 2.01,9.01 10/27/06 STONERIDGE INC OH 2.02 10/27/06 SUMMIT BANCSHARES INC /TX/ TX 8.01 10/27/06 SUNTERRA CORP MD 5.02,9.01 10/23/06 SUPERTEX INC CA 5.02 10/23/06 SUPPORTSOFT INC DE 1.01,5.02 10/23/06 Susser Holdings CORP DE 1.01,9.01 10/23/06 TECHNE CORP /MN/ MN 2.02,9.01 10/25/06 TECO ENERGY INC FL 2.02,9.01 10/27/06 TELETOUCH COMMUNICATIONS INC DE 3.01,8.01,9.01 10/24/06 TEMPUR PEDIC INTERNATIONAL INC DE 1.01,9.01 10/23/06 TEREX CORP DE 2.02,9.01 10/26/06 TERRA NITROGEN CO L P /DE DE 5.02 10/23/06 TIDEWATER INC DE 7.01,9.01 10/25/06 TIER TECHNOLOGIES INC DE 2.02,9.01 10/27/06 Tim Hortons Inc. DE 1.01,2.02,9.01 10/26/06 Tim Hortons Inc. DE 7.01,9.01 10/27/06 TIMBERLAND CO DE 2.02,9.01 10/27/06 TIME WARNER INC DE 1.01,9.01 10/25/06 TORA TECHNOLOGIES INC NV 1.01,2.01,5.01,5.06,7.01,9.01 10/20/06 AMEND TOWER FINANCIAL CORP IN 5.02,9.01 10/24/06 TRACKPOWER INC WY 1.01,9.01 10/23/06 TRANSACTION SYSTEMS ARCHITECTS INC DE 4.02,8.01,9.01 10/27/06 TREDEGAR CORP VA 8.01,9.01 10/26/06 TRIDENT MICROSYSTEMS INC DE 4.02,9.01 10/24/06 Trinsic, Inc. DE 1.01 10/23/06 TWEEN BRANDS, INC. DE 7.01,9.01 10/26/06 UCBH HOLDINGS INC DE 2.02,9.01 10/26/06 ULTIMATE SOFTWARE GROUP INC DE 5.02,9.01 10/23/06 UNION BANKSHARES CO/ME ME 2.02,9.01 07/28/06 United Community Bancorp X1 8.01,9.01 10/26/06 UNITED FINANCIAL CORP \MN\ MN 2.02,7.01,9.01 10/26/06 UNIVERSAL ELECTRONICS INC DE 1.01,5.02 10/23/06 UNIVERSAL HEALTH SERVICES INC DE 2.02,9.01 10/26/06 UROLOGIX INC MN 2.02,9.01 10/26/06 USB HOLDING CO INC DE 2.02,9.01 10/25/06 uWink, Inc. UT 1.01,2.03,3.02,9.01 10/25/06 VCAMPUS CORP DE 1.01,9.01 10/25/06 VENTAS INC DE 2.02,9.01 10/26/06 VIAD CORP DE 2.02,8.01,9.01 10/27/06 VIPER NETWORKS INC NV 1.01,2.01,3.02,9.01 10/25/06 VISION BANCSHARES INC AL 1.01,2.02,7.01,9.01 10/27/06 VITASTI, INC. /DE/ DE 1.01,3.02,8.01,9.01 10/06/06 Vivid Learning Systems, Inc. DE 8.01 10/27/06 VIVUS INC CA 2.02,9.01 10/26/06 VORNADO REALTY LP DE 8.01,9.01 10/27/06 VORNADO REALTY TRUST MD 8.01,9.01 10/27/06 VS HOLDINGS, INC. DE 7.01,9.01 10/19/06 W R GRACE & CO DE 2.02,9.01 10/24/06 W-H ENERGY SERVICES INC TX 2.02,7.01,9.01 10/26/06 WaMu Asset Acceptance Corp. DE 9.01 10/27/06 Washington Mutual Mortgage Pass-Throu DE 6.01 10/26/06 WAYNE SAVINGS BANCSHARES INC /DE/ DE 2.02,9.01 10/27/06 Wayside Technology Group, Inc. DE 2.02,9.01 10/26/06 WEATHERFORD INTERNATIONAL LTD D0 1.01,1.02,5.02,9.01 10/27/06 WEBMETHODS INC DE 2.02,9.01 10/25/06 WELLMAN INC DE 2.02,9.01 10/26/06 WESCO INTERNATIONAL INC DE 1.01,9.01 10/25/06 WEST COAST BANCORP /NEW/OR/ OR 5.03,9.01 10/24/06 WESTAMERICA BANCORPORATION CA 8.01 10/26/06 WESTERN DIGITAL CORP DE 5.04,8.01 10/27/06 WESTWOOD HOLDINGS GROUP INC DE 2.02,7.01,9.01 10/26/06 Wilber CORP 2.02,9.01 10/27/06 WILLBROS GROUP INC R1 1.01,3.02,9.01 10/26/06 WILLIAM LYON HOMES DE 1.01,2.03,9.01 10/23/06 WILSHIRE BANCORP INC CA 2.02,9.01 10/26/06 WINDROSE MEDICAL PROPERTIES TRUST MD 8.01 09/20/04 WIZZARD SOFTWARE CORP /CO CO 1.01,2.01,7.01,9.01 10/23/06 WIZZARD SOFTWARE CORP /CO CO 1.01,2.03,9.01 10/25/06 WSI INDUSTRIES, INC. MN 2.02,8.01,9.01 10/26/06 XM SATELLITE RADIO HOLDINGS INC DE 8.01 10/27/06 YANKEE CANDLE CO INC 1.01,9.01 10/24/06 YRC WORLDWIDE INC DE 2.02,9.01 10/26/06 YUKON GOLD CORP INC DE 5.02 12/21/04 ZIPREALTY INC 1.01,9.01 10/26/06 ZOOM TECHNOLOGIES INC DE 2.02,9.01 10/25/06 ZORAN CORP \DE\ DE 2.02,9.01 10/24/06