SEC NEWS DIGEST Issue 2006-11 January 18, 2006 COMMISSION ANNOUNCEMENTS SEC VOTES TO PROPOSE CHANGES TO DISCLOSURE REQUIREMENTS CONCERNING EXECUTIVE COMPENSATION AND RELATED MATTERS On January 17, the Commission voted to publish for comment proposed rules that would amend disclosure requirements for executive and director compensation, related party transactions, director independence and other corporate governance matters, and security ownership of officers and directors. The proposed rules would affect disclosure in proxy statements, annual reports and registration statements. The proposals would require most of this disclosure to be provided in plain English. The proposals also would modify the current reporting requirements of Form 8-K regarding compensation arrangements. 1. Executive and Director Compensation The proposals would refine the currently required tabular disclosure and combine it with improved narrative disclosure to elicit clearer and more complete disclosure of compensation of the principal executive officer, principal financial officer, the three other highest paid executive officers and the directors. New company disclosure in the form of a Compensation Discussion and Analysis would address the objectives and implementation of executive compensation programs - focusing on the most important factors underlying each company's compensation policies and decisions. Following this new section, executive compensation disclosure would be organized into three broad categories: compensation over the last three years; holdings of outstanding equity-related interests received as compensation that are the source of future gains; and Retirement plans and other post-employment payments and benefits. * A reorganized Summary Compensation Table would be the principal vehicle for showing three-year compensation and would include additional information. - A new column would report total compensation. - A dollar value will be shown for all stock-based awards, including stock and stock options, measured at grant date fair value, computed pursuant to Financial Accounting Standards Board's Statement of Financial Accounting Standards No. 123 (revised 2004), Share-Based Payment, to provide a more complete picture of compensation and facilitate reporting total compensation. - The "All Other Compensation" column would include the aggregate increase in actuarial value of pension plans accrued during the year and all earnings on deferred compensation that is not tax- qualified. - The threshold for disclosing perquisites would be reduced to $10,000 and interpretive guidance is provided for determining what is a perquisite. - Two supplemental tables would report Grants of Performance-Based Awards and Grants of All Other Equity Awards. * Disclosure regarding outstanding equity interests would include - the Outstanding Equity Awards at Fiscal Year-End Table, which would show outstanding awards representing potential amounts that may be received in the future; and - the Option Exercises and Stock Vested Table, which would show amounts realized on equity compensation during the last year. * Retirement plan and post-employment disclosure would include - the Retirement Plan Potential Annual Payments and Benefits Table, which would disclose annual benefits payable to each named executive officer; - the Nonqualified Defined Contribution and Other Deferred Compensation Plans Table, which would disclose year-end balance, and executive contributions, company contributions, earnings and withdrawals for the year; and - disclosure of payments and benefits (including perquisites) payable on termination or change in control, including quantification of these potential payments and benefits. A Director Compensation Table, similar to the Summary Compensation Table, and related narrative would disclose director compensation for the last year. 2. Related Person Transactions, Director Independence and Other Corporate Governance Matters The proposals would update, clarify, and slightly expand the disclosure provisions regarding related person transactions. Principal changes would include a disclosure requirement regarding policies and procedures for approving related party transactions, a slight expansion of the categories of related persons and a change in the threshold for disclosure from $60,000 to $120,000. The requirement to disclose these transactions would also be made more principles-based, and would require disclosure if the company is a participant in a transaction in which a related person has a direct or indirect material interest. A proposed new item (Item 407 of Regulations S-K and S-B) would require * disclosure of whether each director and director nominee is independent; * a description of any relationships not otherwise disclosed that were considered when determining whether each director and director nominee is independent; and * disclosure of any audit, nominating and compensation committee members who are not independent. Proposed Item 407 also would consolidate corporate governance related disclosure requirements currently set forth in a number of places in the proxy rules and Regulations S-K or S-B. This would include disclosure regarding board meetings and committees, and specific disclosure about nominating and audit committees. Proposed Item 407 would also require similar disclosure regarding compensation committees and a narrative description of their procedures for determining executive and director compensation. 3. Security Ownership of Officers and Directors The proposals would require disclosure of the number of shares pledged by management. 4. Form 8-K The proposals would modify the disclosure requirements in Form 8-K to capture some employment arrangements and material amendments thereto only for named executive officers. The proposals would also consolidate all Form 8-K disclosure regarding employment arrangements under a single item. 5. Plain English Disclosure The proposals would require companies to prepare most of this information using plain English principles in organization, language and design. Comments on the proposed rules should be received by the Commission within 60 days of publication in the Federal Register. (Press Rel. 2006-10) ENFORCEMENT PROCEEDINGS COMMISSION SUSTAINS NASD DISCIPLINARY ACTION AGAINST ALVIN GEBHART, JR. AND DONNA GEBHART The Commission sustained NASD disciplinary action against Alvin W. Gebhart, Jr. and Donna T. Gebhart, both formerly associated with Mutual Service Corporation, an NASD member firm. NASD found that the Gebharts engaged in private securities transactions, offered and sold unregistered securities, and made fraudulent misrepresentations and omissions, in violation of the securities laws and NASD rules. For these violations, NASD barred Alvin W. Gebhart, Jr. and imposed a $15,000 fine and two one-year suspensions (to be served concurrently) against Donna T. Gebhart. The Commission sustained NASD's findings of violation and concluded that, under the circumstances of this case, "where the Gebharts, without notice to or approval from their firm, sold over $2 million in unregistered securities to dozens of investors over the course of more than three years based on fraudulent misrepresentations and omissions," the sanctions NASD imposed were not excessive. (Rel. 34-53136; File No. 3-11953) SEC CHARGES CO-FOUNDER OF SILICON IMAGE WITH INSIDER TRADING Today the Commission announced that it filed an insider trading complaint in the U.S. District Court for the Central District of California against Deog Kyoon Jeong, a co-founder and paid consultant to Silicon Image, Inc. Silicon Image is a Sunnyvale, California-based semiconductor company with securities trading on the NASDAQ. The Commission's complaint alleges that on Nov. 7, 2003, Jeong was informed by Silicon Image's Chief Executive Officer that the audit committee of the company's board of directors had launched an internal investigation into revenue recognition issues at the company. The complaint further alleges that within hours of learning this material, non-public information, Jeong sold 40,000 shares of Silicon Image at a price of $7.80 per share, in breach of the duty of trust and confidence he owed Silicon Image as a corporate insider. As the complaint alleges, a week later, after the close of the market on Nov. 14, 2003, Silicon Image publicly announced that it would not timely file its Form 10-Q for the third quarter of 2003, because of the audit committee's recently launched internal investigation. After the announcement, the price of Silicon Image stock fell sharply the next trading day to close at $6.40 per share - a 28% decline from the prior trading day's closing price. The complaint alleges that by unlawfully selling his shares of Silicon Image in advance of the announcement, Jeong avoided losses of $56,000. Without admitting or denying the allegations in the complaint, Jeong consented to the entry of a final judgment that permanently enjoins him from future violations of Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. The final judgment also requires Jeong to pay a $56,000 civil penalty and to disgorge $56,000 in illegal trading profits and $6,363.10 in prejudgment interest thereon. [SEC v. Deog Kyoon Jeong, Civil Action No. CV 06-0256 DSF (C.D. Cal.)] (LR-19531) SELF-REGULATORY ORGANIZATIONS PROPOSED RULE CHANGES The Chicago Board Options Exchange filed a proposed rule change and Amendment No. 1 thereto (SR-CBOE-2004-21) to establish rules for a screen-based trading system for non-option securities. Publication of the proposal is expected in the Federal Register during the week of January 16. (Rel. 34-53112) The American Stock Exchange filed a proposed rule change (SR-Amex- 2005-110) relating to specialist clerks. Publication of the proposal is expected in the Federal Register during the week of January 16. (Rel. 34-53123) The New York Stock Exchange filed a proposed rule change (SR-NYSE- 2005-93) to Rule 431 (Margin Requirements) and Rule 726 (Delivery of Options Disclosure Document and Prospectus) to expand the products eligible for customer portfolio margining and cross-margining. Publication of the proposal is expected in the Federal Register during the week of January 16. (Rel. 34-53126) The Commission granted noticed for comment of a proposed rule change (SR-Amex-2005-072) and Amendment No. 1 thereto filed by the American Stock Exchange relating to the listing and trading of Shares of the iShares® Silver Trust. Publication of the proposal is expected in the Federal Register during the week of January 23. (Rel. 34-53130) The National Association of Securities Dealers filed a proposed rule change (SR-NASD-2005-144) relating to order entry and execution practices. Publication of the proposal is expected in the Federal Register during the week of January 23. (Rel. 34-53132) The Pacific Exchange filed a proposed rule change (SR-PCX-2005-135) relating to exposure of orders in the PCX Plus Crossing Mechanism. Publication of the proposal is expected in the Federal Register during the week of January 23. (Rel. 34-53133) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change (SR-Phlx-2005-82) and Amendment No. 1 thereto filed by the Philadelphia Stock Exchange relating to its dividend spread strategy program license fees has become effective immediately under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of January 16. (Rel. 34-53115) A proposed rule change filed by the American Stock Exchange relating to odd-lots in Nasdaq securities (SR-Amex-2006-002) has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of January 16. (Rel. 34-53116) The Commission issued notice of immediate effectiveness of a proposed rule change and Amendment No. 1 thereto (SR-ISE-2005-57) filed by the International Securities Exchange relating to payment for order flow fee changes. Publication of the proposal is expected in the Federal Register during the week of January 16. (Rel. 34-53127) APPROVAL OF PROPOSED RULE CHANGE The Commission approved a proposed rule change and Amendments No. 1 and 2 thereto and noticed and granted accelerated approval to Amendment No. 3 (SR-NYSE-2005-37), submitted by the New York Stock Exchange relating to amendments to certain sections of the Exchange Constitution concerning the Exchange's Hearing Board and related amendments to Exchange Rule 475 and Rule 476. Publication of the proposal is expected in the Federal Register during the week of January 16. (Rel. 34-53124) NOTICE OF FINDINGS, OPINION, AND ORDER OF THE COMMISSION The Commission has approved a Form 1 application submitted by the Nasdaq Stock Market seeking registration of the Nasdaq Stock Market as a national securities exchange pursuant to Section 6 of the Exchange Act. Publication of the proposal is expected in the Federal Register during the week of January 16. (Rel. 34-53128) WITHDRAWALS SOUGHT A notice has been issued giving interested persons until Feb. 8, 2006, to comment on the application of The Washtenaw Group, Inc. to withdraw its common stock, $.01 par value, from listing and registration on the American Stock Exchange. (Rel. 34-53118) A notice has been issued giving interested persons until Feb. 9, 2006, to comment on the application of Sterling Construction Company, Inc. to withdraw its common stock, $.01 par value, from listing and registration on the American Stock Exchange. (Rel. 34-53119) A notice has been issued giving interested persons until Feb. 9, 2006, to comment on the application of Burlington Northern Santa Fe Corporation to withdraw its common stock, $.01 par value, from listing and registration on the Chicago Stock Exchange. (Rel. 34-53120) SECURITIES ACT REGISTRATIONS The following registration statements have been filed with the SEC under the Securities Act of 1933. The reported information appears as follows: Form, Name, Address and Phone Number (if available) of the issuer of the security; Title and the number and/or face amount of the securities being offered; Name of the managing underwriter or depositor (if applicable); File number and date filed; Assigned Branch; and a designation if the statement is a New Issue. Registration statements may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . S-4 JAG MEDIA HOLDINGS INC, 6865 SW 18TH STREET SUITE B13, BACA RATON, FL, 33433, 7322921800 - 350,000,000 ($18,430,310.00) Equity, (File 333-131047 - Jan. 17) (BR. 08B) SB-2 AINSWORTH GARRETT, 3232758475 - 3,547,000 ($354,700.00) Equity, (File 333-131048 - Jan. 17) (BR. 09) S-8 DIRECT RESPONSE FINANCIAL SERVICES INC, 2899 AGOURA ROAD, SUITE 115, WESTLAKE VILLAGE, CA, 91361, (818) 735-3726 - 5,000,000 ($50,000.00) Equity, (File 333-131049 - Jan. 17) (BR. 08A) S-1 TARGACEPT INC, 200 EAST FIRST STREET, SUITE 300, WINSTON-SALEM, NC, 27101, 3364802100 - 0 ($59,800,000.00) Equity, (File 333-131050 - Jan. 17) (BR. 01C) S-8 AMTECH SYSTEMS INC, 131 S CLARK DR, TEMPE, AZ, 85281, 6029675146 - 100,000 ($754,000.00) Equity, (File 333-131051 - Jan. 17) (BR. 10A) S-8 GAMEZNFLIX INC, 2240 SHELTER ISLAND DRIVE #202, SAN DIEGO, CA, 92106, 6192263536 - 0 ($3,800,000.00) Equity, (File 333-131054 - Jan. 17) (BR. 05A) S-8 CHORDIANT SOFTWARE INC, 20400 STEVENS CREEK BLVD, SUITE 400, CUPERTINO, CA, 95014, 4085176100 - 0 ($47,323,901.00) Equity, (File 333-131057 - Jan. 17) (BR. 03A) S-8 EMC CORP, 176 SOUTH STREET, HOPKINTON, MA, 01748-9103, 5084351000 - 3,731,687 ($50,713,626.33) Equity, (File 333-131058 - Jan. 17) (BR. 03C) S-8 TRANSCEND SERVICES INC, 945 EAST PACES FERRY ROAD, SUITE 1475, ATLANTA, GA, 30326, 4043648000 - 0 ($502,500.00) Equity, (File 333-131059 - Jan. 17) (BR. 08B) S-8 CORGENTECH INC, 650 GATEWAY BOULEVARD, --, SOUTH SAN FRANCISCO, CA, 94080, 6506249600 - 1,482,674 ($14,545,031.94) Equity, (File 333-131060 - Jan. 17) (BR. 01A) S-3ASR FORD MOTOR CREDIT CO, ONE AMERICAN ROAD, DEARBORN, MI, 48126, 3135949876 - 0 ($1.00) Non-Convertible Debt, (File 333-131062 - Jan. 17) (BR. 07A) S-3 ORMAT TECHNOLOGIES, INC., 980 GREG STREET, SPARKS, NV, 89431, 775-356-9029 - 0 ($1,000,000,000.00) Unallocated (Universal) Shelf, (File 333-131064 - Jan. 17) (BR. 02C) F-1 Focus Media Holding LTD, 28-30/F, ZHAO FENG WORLD TRADE BUILDING, 369 JIANGSU ROAD, SHANGHAI, F4, 100032, 86 21 3212 4661 - 63,250,000 ($277,035,000.00) Equity, (File 333-131065 - Jan. 17) (BR. 11C) S-3ASR PARKER DRILLING CO /DE/, 1401 ENCLAVE PARKWAY, SUITE 600, HOUSTON, TX, 77077, 281-406-2000 - 0 ($0.00) Equity, (File 333-131066 - Jan. 17) (BR. 04C) N-2 RMR Opportunity Fund, 400 CENTRE STREET, NEWTON, MA, 02458, (617) 332-9530 - 0 ($1,000,000.00) Equity, (File 333-131067 - Jan. 17) (BR. ) S-8 AZZ INC, UNIVERSITY CENTRE I, SUITE 200, 1300 SOUTH UNIVERSITY DRIVE, FORT WORTH, TX, 76107, 8178100095 - 0 ($5,652,500.00) Equity, (File 333-131068 - Jan. 17) (BR. 10A) S-8 VioQuest Pharmaceuticals, Inc., 7 DEER PARK DRIVE, SUITE E, PRINCETON CORPORATE PLAZA, MONMOUTH JUNCTION, NJ, 08852, 732-274-0399 - 6,500,000 ($4,517,500.00) Equity, (File 333-131069 - Jan. 17) (BR. 01A) S-8 CASH TECHNOLOGIES INC, 1434 WEST 11TH STREET, LOS ANGELES, CA, 90015, 2137452000 - 183,000 ($250,000.00) Equity, (File 333-131070 - Jan. 17) (BR. 08A) S-8 Intrepid Holdings, Inc., 3200 WILCREST, SUITE 575, HOUSTON, TX, 77042, 7132781910 - 3,000,000 ($730,000.00) Equity, (File 333-131071 - Jan. 17) (BR. 01C) S-3ASR CORRECTIONS CORP OF AMERICA, 10 BURTON HILLS BLVD, N/A, NASHVILLE, TN, 37215, 6152633000 - 0 ($0.00) Other, (File 333-131072 - Jan. 17) (BR. 06A) S-3 MAXWELL TECHNOLOGIES INC, 8888 BALBOA AVENUE, SAN DIEGO, CA, 92123, 8582795100 - 2,543,060 ($34,941,644.40) Equity, (File 333-131073 - Jan. 17) (BR. 03B) S-4 MARSHALL & ILSLEY CORP/WI/, ATTN: OFFICE OF THE GENERAL COUNSEL, 770 NORTH WATER STREET, MILWAUKEE, WI, 53202, 4147657801 - 0 ($57,988,299.20) Equity, (File 333-131074 - Jan. 17) (BR. 07A) S-8 Triple Crown Media, Inc., 546 EAST MAIN STREET, LEXINGTON, KY, 40508, (859) 226-4678 - 1,000,000 ($8,110,000.00) Equity, (File 333-131075 - Jan. 17) (BR. 11B) S-3ASR ENBRIDGE ENERGY PARTNERS LP, 21 W SUPERIOR ST STE 400, LAKE SUPERIOR PLACE, DULUTH, MN, 55802-2067, 2187250100 - 0 ($0.00) Debt Convertible into Equity, (File 333-131076 - Jan. 17) (BR. 04B) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: 1.01 Entry into a Material Definitive Agreement 1.02 Termination of a Material Definitive Agreement 1.03 Bankruptcy or Receivership 2.01 Completion of Acquisition or Disposition of Assets 2.02 Results of Operations and Financial Condition 2.03 Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant 2.04 Triggering Events That Accelerate or Increase a Direct Financial Obligation under an Off-Balance Sheet Arrangement 2.05 Cost Associated with Exit or Disposal Activities 2.06 Material Impairments 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing 3.02 Unregistered Sales of Equity Securities 3.03 Material Modifications to Rights of Security Holders 4.01 Changes in Registrant's Certifying Accountant 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review 5.01 Changes in Control of Registrant 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year 5.04 Temporary Suspension of Trading Under Registrant's Employee Benefit Plans 5.05 Amendments to the Registrant's Code of Ethics, or Waiver of a Provision of the Code of Ethics 6.01. ABS Informational and Computational Material. 6.02. Change of Servicer or Trustee. 6.03. Change in Credit Enhancement or Other External Support. 6.04. Failure to Make a Required Distribution. 6.05. Securities Act Updating Disclosure. 7.01 Regulation FD Disclosure 8.01 Other Events 9.01 Financial Statements and Exhibits 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . STATE 8K ITEM NO. NAME OF ISSUER CODE DATE COMMENT ------------------------------------------------------------------------------------------------------- AASTROM BIOSCIENCES INC MI 1.01 01/12/06 AASTROM BIOSCIENCES INC MI 1.01,5.02,9.01 01/16/06 AASTROM BIOSCIENCES INC MI 7.01,9.01 01/17/06 ABFC Asset-Backed Certificates, Serie DE 8.01,9.01 12/27/05 AMEND ABM INDUSTRIES INC /DE/ DE 1.01 01/10/06 ACE Securities Corp. Home Equity Loan DE 8.01,9.01 12/27/05 AMEND ACME UNITED CORP CT 5.02 01/17/06 ACTION PRODUCTS INTERNATIONAL INC FL 8.01,9.01 01/12/06 ACUITY BRANDS INC DE 8.01,9.01 01/12/06 ADELPHIA COMMUNICATIONS CORP DE 7.01 01/17/06 ADELPHIA COMMUNICATIONS CORP DE 7.01 01/17/06 AFFILIATED COMPUTER SERVICES INC DE 7.01,9.01 01/17/06 AGILENT TECHNOLOGIES INC DE 4.02 01/13/06 AKSYS LTD DE 1.01,3.02,9.01 01/13/06 ALBANY INTERNATIONAL CORP /DE/ DE 2.02,9.01 01/17/06 ALBERTO CULVER CO DE 1.01,1.02,5.02,9.01 01/09/06 ALLETE INC MN 2.03,9.01 01/11/06 Alliance Distributors Holding Inc. DE 8.01 01/17/06 ALLIED HEALTHCARE INTERNATIONAL INC NY 4.01,9.01 01/11/06 ALLOS THERAPEUTICS INC DE 5.02,7.01,9.01 01/16/06 ALLSTATE LIFE GLOBAL FUNDING DE 8.01 12/28/05 AMEND Alternative Loan Trust 2005-80CB 8.01,9.01 12/01/05 Alternative Loan Trust 2005-83CB 8.01,9.01 12/30/05 Alternative Loan Trust 2005-84 8.01,9.01 12/28/05 Alternative Loan Trust 2005-AR1 8.01,9.01 12/29/05 AMCON DISTRIBUTING CO DE 2.02,9.01 01/16/06 AMCORE FINANCIAL INC NV 8.01 01/17/06 AMEREN CORP MO 2.02,9.01 01/17/06 AMERICA SERVICE GROUP INC /DE DE 3.01,9.01 01/10/06 AMERICAN ELECTRIC POWER CO INC NY 2.06 01/12/06 AMERICAN EXPRESS CREDIT ACCOUNT MASTE DE 8.01,9.01 01/17/06 American Express Issuance Trust DE 8.01,9.01 01/17/06 AMERICAN HEALTHCHOICE INC /NY/ NY 1.01,2.03,3.02,9.01 01/10/06 AMERICAN HOME MORTGAGE INVESTMENT COR MD 1.01,8.01,9.01 01/12/06 AMERICAN SPECTRUM REALTY INC MD 8.01,9.01 01/17/06 AMERICAN STATES WATER CO CA 7.01,9.01 01/12/06 AMERISTAR CASINOS INC NV 2.04 01/16/06 AMN HEALTHCARE SERVICES INC DE 9.01 11/02/05 AMS HEALTH SCIENCES INC OK 3.01,9.01 01/12/06 AMSOUTH BANCORPORATION DE 2.02,9.01 01/17/06 ANGELICA CORP /NEW/ MO 7.01,9.01 01/12/06 AMEND ARRAY BIOPHARMA INC DE 8.01,9.01 01/17/06 AUCXIS CORP NV 4.01,9.01 12/08/05 AUGUST TECHNOLOGY CORP MN 8.01,9.01 01/17/06 AUTODESK INC DE 2.01,9.01 01/10/06 AVIGEN INC \DE DE 1.01 01/12/06 AVP INC DE 1.01,3.02,9.01 01/06/06 AXIS CAPITAL HOLDINGS LTD 1.02 01/17/06 AXT INC DE 1.01,2.05,9.01 01/10/06 BA MASTER CREDIT CARD TRUST / 9.01 01/17/06 Banc of America Funding 2005-8 Trust DE 8.01,9.01 12/29/05 Bear Stearns ALT-A Trust, Series 2005 DE 8.01,9.01 11/25/05 AMEND Bear Stearns Asset Backed Securities DE 8.01,9.01 10/25/05 AMEND BEAR STEARNS COMMERCIAL MORTGAGE SECU 8.01,9.01 01/11/06 Bear Stearns Commercial Mortgage Secu DE 8.01,9.01 01/11/06 Bear Stearns Commercial Mortgage Secu DE 8.01,9.01 01/11/06 Bear Stearns Commercial Mortgage Secu DE 8.01,9.01 01/13/06 Bear Stearns Commercial Mortgage Secu DE 8.01,9.01 01/12/06 BEAZER HOMES USA INC DE 1.01,2.03,8.01,9.01 01/11/06 BEHRINGER HARVARD REIT I INC MD 2.01,2.03,9.01 01/17/06 BILL BARRETT CORP 7.01,9.01 01/17/06 BIOCRYST PHARMACEUTICALS INC DE 8.01,9.01 01/17/06 BIOLASE TECHNOLOGY INC DE 1.01,9.01 01/10/06 BLUE VALLEY BAN CORP KS 2.02,7.01,9.01 01/17/06 BOOKHAM, INC. DE 1.01,3.02,9.01 01/13/06 BOSTON SCIENTIFIC CORP DE 8.01,9.01 01/17/06 BPZ ENERGY INC CO 9.01 09/10/04 AMEND BRINX RESOURCES LTD 8.01,9.01 01/11/06 BROADWING CORP DE 7.01 01/17/06 BROOKE CORP KS 8.01,9.01 01/17/06 BRT REALTY TRUST MA 1.01,9.01 01/13/06 BSALTA 2005-10, Mortgage Pass-Through DE 8.01,9.01 12/30/05 BULLDOG TECHNOLOGIES INC NV 7.01,9.01 01/17/06 CADENCE RESOURCES CORP UT 1.01,4.01,8.01 01/17/06 CAPITOL FEDERAL FINANCIAL 8.01 12/28/05 CARAUSTAR INDUSTRIES INC NC 1.01,1.02,2.01,2.02,7.01,9.01 01/17/06 CardioVascular BioTherapeutics, Inc. DE 8.01,9.01 01/17/06 CARMAX AUTO OWNER TRUST 2005-1 DE 8.01,9.01 01/17/06 CarMax Auto Owner Trust 2005-2 DE 8.01,9.01 01/17/06 Carmax Auto Owner Trust 2005-3 DE 8.01,9.01 01/17/06 CDEX INC NV 1.01 01/11/06 Celtic Cross Ltd. NV 4.01,9.01 01/02/06 AMEND CepTor CORP 8.01,9.01 01/12/06 CHASE BANK USA, NATIONAL ASSOCIATION DE 9.01 01/17/06 CHASE BANK USA, NATIONAL ASSOCIATION DE 8.01,9.01 01/10/06 CHASE BANK USA, NATIONAL ASSOCIATION DE 8.01,9.01 01/17/06 CHASE BANK USA, NATIONAL ASSOCIATION DE 8.01,9.01 01/17/06 CHASE CREDIT CARD MASTER TRUST NY 8.01,9.01 01/17/06 CHEMOKINE THERAPEUTICS CORP DE 8.01 01/17/06 China Natural Gas, Inc. DE 1.01,3.02,9.01 01/10/06 CITIBANK CREDIT CARD ISSUANCE TRUST DE 8.01 12/27/05 CITIBANK OMNI-S MASTER TRUST 8.01,9.01 01/17/06 CITIBANK SOUTH DAKOTA N A DE 8.01 12/27/05 CITIBANK SOUTH DAKOTA N A DE 8.01 12/27/05 CITIGROUP MORTGAGE LOAN TRUST INC., A 6.01 01/17/06 COLDWATER CREEK INC DE 1.01,2.03,9.01 01/10/06 Cole Credit Property Trust II Inc MD 1.01,2.01,2.03,9.01 01/10/06 COLE KENNETH PRODUCTIONS INC NY 5.02 01/16/06 COLLEGE LOAN CORP TRUST 2005-2 DE 8.01,9.01 12/31/05 COLLEGE LOAN CORP TRUST I DE 8.01,9.01 12/31/05 College Oak Investments, Inc. NV 1.01,3.02,9.01 01/16/06 Columbia Equity Trust, Inc. MD 2.01,7.01,9.01 01/12/06 COMM 2005-C6 DE 8.01,9.01 01/10/06 COMMERCE BANCORP INC /NJ/ NJ 2.02,9.01 01/17/06 COMMUNITY BANCORP /VT VT 8.01,9.01 01/17/06 COMMUNITY BANCSHARES INC /DE/ DE 8.01,9.01 01/17/06 COMMUNITY CENTRAL BANK CORP MI 1.01,9.01 12/02/05 COMPASS BANCSHARES INC DE 2.02,9.01 01/16/06 COMPUCREDIT CORP GA 1.01,9.01 01/12/06 CONSOLIDATED ENERGY INC WY 1.01,2.03,3.02,5.02,9.01 01/13/06 CONTINENTAL AIRLINES INC /DE/ DE 2.02,9.01 01/17/06 CONTINENTAL AIRLINES INC /DE/ DE 7.01,9.01 01/17/06 Cord Blood America, Inc. FL 7.01 01/13/06 CORDIA CORP NV 8.01 01/17/06 CORNERSTONE BANCSHARES INC TN 2.02,9.01 01/13/06 CORRECTIONS CORP OF AMERICA MD 8.01,9.01 01/17/06 COUNTERPATH SOLUTIONS, INC. NV 1.01,3.02,9.01 01/10/06 CREDIT SUISSE (USA) INC DE 8.01 01/16/06 CRESTED CORP CO 1.01,9.01 01/13/06 CROSSTEX ENERGY LP DE 7.01,9.01 01/10/06 CSP INC /MA/ MA 2.02,9.01 01/17/06 CWABS Asset-Backed Certificates Trust DE 9.01 12/28/05 CYBEX INTERNATIONAL INC NY 8.01,9.01 01/17/06 DANA CORP VA 2.02,7.01,9.01 01/17/06 DATAMEG CORP DE 5.02,9.01 01/17/06 DATAMETRICS CORP DE 5.02,9.01 01/11/06 DEL GLOBAL TECHNOLOGIES CORP NY 8.01,9.01 01/17/06 DIGI INTERNATIONAL INC DE 2.02,9.01 01/17/06 DIGITAL FUSION INC/NJ/ DE 1.01 01/16/06 DOMINION HOMES INC OH 1.01,5.02,9.01 01/17/06 DREYERS GRAND ICE CREAM HOLDINGS INC DE 8.01,9.01 01/13/06 DREYERS GRAND ICE CREAM HOLDINGS INC DE 8.01,9.01 01/17/06 DSE FISHMAN INC NV 4.01,9.01 01/17/06 AMEND DTE ENERGY CO MI 2.02,9.01 01/17/06 DYNAMEX INC DE 5.02,9.01 01/12/06 EASY COM INC NV 1.01,5.01,5.02,5.06,9.01 01/17/06 EASY GARDENER PRODUCTS LTD 2.02 01/16/06 EFC BANCORP INC DE 8.01,9.01 01/12/06 EL PASO CGP CO LLC DE 1.01,2.01,9.01 12/31/05 AMEND EL PASO ELECTRIC CO /TX/ TX 8.01,9.01 01/17/06 EL PASO NATURAL GAS CO DE 8.01,9.01 01/17/06 ELECTRIC & GAS TECHNOLOGY INC TX 3.02,9.01 01/12/06 ELITE PHARMACEUTICALS INC /DE/ DE 1.01,9.01 01/10/06 EMAGEON INC 2.01,9.01 11/01/05 AMEND Encore Credit Receivables Trust 2005- DE 8.01,9.01 01/17/06 EnerSys DE 5.02 01/13/06 ENESCO GROUP INC IL 1.01,9.01 01/16/06 ENSCO INTERNATIONAL INC DE 7.01,9.01 01/16/06 ENTERASYS NETWORKS INC /DE/ DE 8.01,9.01 01/17/06 Enterprise GP Holdings L.P. DE 7.01,9.01 01/17/06 ENTERPRISE PRODUCTS PARTNERS L P DE 7.01,9.01 01/17/06 ENTREMED INC DE 2.01,3.02,9.01 01/10/06 ENXNET INC OK 7.01,9.01 01/17/06 EQUINIX INC DE 1.01 01/10/06 EQUITY LIFESTYLE PROPERTIES INC MD 8.01 01/16/06 EXPLORATION CO OF DELAWARE INC DE 1.01 01/09/06 Federal Home Loan Bank of Boston X1 2.03 01/11/06 Federal Home Loan Bank of New York X1 2.03,9.01 01/11/06 Federal Home Loan Bank of San Francis X1 2.03 01/17/06 FIFTH THIRD BANCORP OH 1.01,2.02,5.02,7.01,9.01 09/26/05 FIRST BUSEY CORP /NV/ NV 2.02,9.01 01/17/06 FIRST DEFIANCE FINANCIAL CORP OH 2.02,9.01 01/16/06 FIRST FRANKLIN MORTGAGE LOAN TRUST SE DE 8.01,9.01 12/28/05 AMEND FIRST INDUSTRIAL LP DE 1.01,9.01 01/10/06 FIRST INDUSTRIAL REALTY TRUST INC MD 1.01,2.03,8.01,9.01 01/10/06 FIRST NATIONAL BANCSHARES INC /SC/ SC 2.02,9.01 01/17/06 First NLC Trust 2005-3 Mortgate-Backe 8.01,9.01 12/27/05 AMEND FIRST SOUTH BANCORP INC /VA/ VA 2.02,9.01 01/17/06 FIRSTFED FINANCIAL CORP DE 9.01 01/17/06 FISHER COMMUNICATIONS INC WA 1.01,9.01 01/13/06 FLEET CREDIT CARD MASTER TRUST II NY 9.01 01/17/06 FLOTEK INDUSTRIES INC/CN/ DE 8.01,9.01 01/12/06 FORCE PROTECTION INC NV 5.02 01/13/06 FORD MOTOR CO DE 8.01 01/16/06 FORD MOTOR CREDIT CO DE 8.01 01/16/06 FOREST CITY ENTERPRISES INC OH 7.01,9.01 01/13/06 FORTUNE BRANDS INC DE 5.02,9.01 01/13/06 FOX & HOUND RESTAURANT GROUP DE 8.01,9.01 01/13/06 FOX & HOUND RESTAURANT GROUP DE 1.01,8.01,9.01 01/17/06 FRANKLIN CREDIT MANAGEMENT CORP/DE/ DE 1.01,1.02,5.02,9.01 01/13/06 FREEPORT MCMORAN COPPER & GOLD INC DE 2.02,3.02,8.01,9.01 01/17/06 FUELCELL ENERGY INC DE 1.01,5.02,9.01 01/12/06 FULTON FINANCIAL CORP PA 2.02,9.01 01/17/06 FX ENERGY INC NV 8.01,9.01 01/17/06 GA Computer Sciences Inc. NV 5.03,8.01,9.01 01/17/06 GANNETT CO INC /DE/ DE 5.02 01/12/06 GAP INC DE 1.01 01/13/06 GE Commercial Mortgage Corp. Series 2 DE 8.01,9.01 01/10/06 GENSYM CORP DE 1.01,1.02,5.02 01/11/06 GLIMCHER REALTY TRUST MD 8.01,9.01 01/17/06 GLOBAL ENTERTAINMENT CORP NV 8.01,9.01 01/17/06 GLOBAL ENTERTAINMENT CORP NV 8.01,9.01 01/17/06 GOLDEN SPIRIT GAMING LTD. DE 2.01 01/17/06 GOODRICH PETROLEUM CORP DE 8.01,9.01 01/16/06 Google Inc. DE 1.01,7.01,9.01 01/16/06 GoRemote Internet Communications, Inc DE 8.01,9.01 01/17/06 GOURMET HERB GROWERS INC 5.01 01/10/06 GRANITE BROADCASTING CORP DE 1.01,9.01 01/13/06 GREENVILLE FIRST BANCSHARES INC SC 2.02,9.01 12/31/05 GREENVILLE FIRST BANCSHARES INC SC 5.02 01/17/06 GRIFFIN LAND & NURSERIES INC DE 7.01,9.01 01/17/06 GROUP 1 AUTOMOTIVE INC DE 8.01,9.01 01/16/05 GS Mortgage Securities Corp. II Serie DE 8.01,9.01 01/12/06 GSAA Home Equity Trust 2005-15 DE 8.01,9.01 12/29/05 GUIDANT CORP IN 1.01,9.01 01/13/06 GULFPORT ENERGY CORP DE 8.01,9.01 01/16/06 HARLEYSVILLE NATIONAL CORP PA 8.01,9.01 01/17/06 HARTFORD LIFE INSURANCE CO CT 9.01 01/17/06 HEALTH BENEFITS DIRECT CORP 1.01,3.02,5.02,8.01,9.01 01/11/06 HEALTHTRONICS, INC. GA 7.01,9.01 01/13/06 AMEND HEARTLAND PAYMENT SYSTEMS INC DE 8.01 01/13/06 HEI INC MN 1.01,9.01 01/13/06 Home Equity Mortgage Loan Asset-Backe DE 2.01,8.01,9.01 12/23/05 HOOKER FURNITURE CORP VA 1.01,9.01 01/16/06 HS3 TECHNOLOGIES INC. 4.01,9.01 01/04/06 AMEND HUDSON HOLDING CORP DE 1.01,3.02,7.01,9.01 01/10/06 HYUNDAI ABS FUNDING CORP DE 8.01,9.01 01/17/06 ICON HEALTH & FITNESS INC DE 2.02,7.01,9.01 12/03/05 IDAHO GENERAL MINES INC ID 3.02,9.01 01/10/06 IMAGE ENTERTAINMENT INC CA 2.02,8.01,9.01 01/17/06 Impac Secured Assets Corp., Mortgage CA 9.01 12/27/05 INGRAM MICRO INC DE 8.01 01/13/06 INNOVO GROUP INC DE 1.01,5.02,8.01 01/10/06 INSIGHT ENTERPRISES INC DE 1.01 01/11/06 INTEGRA LIFESCIENCES HOLDINGS CORP DE 1.01,5.02,9.01 01/17/06 INTEL CORP DE 2.02 01/17/06 INTELSAT LTD 5.02,9.01 01/10/06 INTER PARFUMS INC DE 2.02 01/11/06 INTERNATIONAL BUSINESS MACHINES CORP NY 2.02 01/17/06 INTERNATIONAL FLAVORS & FRAGRANCES IN NY 5.02,7.01,9.01 01/17/06 INTERNATIONAL LOTTERY & TOTALIZATOR S CA 5.02 01/17/06 INTERNATIONAL STAR INC NV 1.01,7.01,9.01 01/10/06 INTERVEST BANCSHARES CORP DE 2.02,9.01 01/17/06 ISCO INTERNATIONAL INC DE 1.01,5.02,8.01,9.01 01/10/06 ISLE OF CAPRI CASINOS INC DE 5.02,9.01 01/17/06 iVOW, Inc. DE 2.01,3.02,9.01 11/01/05 AMEND JABIL CIRCUIT INC DE 7.01 01/17/06 JARDEN CORP DE 2.02,9.01 01/12/06 JOHNSON & JOHNSON NJ 1.01,8.01,9.01 01/13/06 JONES LANG LASALLE INC MD 7.01,9.01 01/17/06 JPMorgan Chase Commercial Mortgage Se DE 8.01,9.01 01/12/06 JPMorgan Chase Commercial Mortgage Se DE 8.01,9.01 01/12/06 KCS ENERGY INC DE 2.02,7.01,9.01 01/12/06 KENEXA CORP 2.01,9.01 01/13/06 KERR MCGEE CORP /DE DE 1.01,9.01 01/16/06 Key Hospitality Acquisition CORP DE 8.01,9.01 01/17/06 KNICKERBOCKER CAPITAL CORP CO 4.01,9.01 01/02/06 AMEND KOSS CORP DE 2.02,9.01 01/16/06 LAKEFIELD VENTURES INC 5.02,8.01,9.01 01/04/06 LAKELAND FINANCIAL CORP IN 2.02,5.02,9.01 12/31/05 LANNETT CO INC DE 5.02,9.01 01/03/06 LEHMAN BROTHERS HOLDINGS INC DE 9.01 01/12/06 Lehman XS Trust, Series 2005-10 DE 6.01 12/30/05 LEVEL 3 COMMUNICATIONS INC DE 1.01,2.03,8.01,9.01 01/11/06 LEXAR MEDIA INC CA 1.01,5.02,9.01 01/16/06 LIFECORE BIOMEDICAL INC MN 2.02,9.01 01/17/06 LOGIC DEVICES INC CA 3.01 01/17/06 Long Beach Acceptance Auto Receivable 8.01,9.01 01/17/06 Long Beach Acceptance Auto Receivable 8.01,9.01 01/17/06 LOUNSBERRY HOLDINGS I INC 1.01,2.01,2.03,3.02,5.01, 01/10/05 5.02,5.03,5.06,9.01 LSB BANCSHARES INC /NC/ NC 2.02,7.01,9.01 01/17/06 MACATAWA BANK CORP MI 2.02,9.01 01/16/06 MAGNUS INTERNATIONAL RESOURCES, INC. NV 3.02 01/12/06 MAIN STREET BANKS INC /NEW/ GA 2.02,8.01,9.01 01/17/06 MAINE & MARITIMES CORP 8.01,9.01 01/17/06 MANARIS CORP NV 4.01,9.01 01/11/06 MARKWEST HYDROCARBON INC DE 2.01,2.03,9.01 11/01/05 AMEND MARTIN MIDSTREAM PARTNERS LP DE 7.01,9.01 01/17/06 MATERIAL SCIENCES CORP DE 2.02,9.01 01/13/06 MATRITECH INC/DE/ DE 3.03,5.03,9.01 01/13/06 MAXYGEN INC DE 1.01 01/12/06 MAYTAG CORP DE 8.01,9.01 01/17/06 MBNA AMERICA BK NAT ASSOC MBNA MASTER 8.01,9.01 12/31/05 MBNA AMERICA BK NAT ASSOC MBNA MASTER 8.01,9.01 12/31/05 MDC HOLDINGS INC DE 2.02,7.01,9.01 01/17/06 MEADOW VALLEY CORP NV 8.01,9.01 12/30/05 MEDICAL CONNECTIONS HOLDINGS, INC. 1.01,3.02,5.01,5.02,5.03,9.01 12/27/05 AMEND MEDIFAST INC DE 2.01,5.02,7.01,9.01 01/17/06 Merrill Lynch Mortgage Investors Trus DE 8.01,9.01 03/25/05 AMEND MERRILL LYNCH MORTGAGE INVESTORS TRUS DE 8.01,9.01 07/25/05 AMEND MERRILL LYNCH MORTGAGE INVESTORS TRUS DE 8.01,9.01 08/25/05 AMEND MERRILL LYNCH MORTGAGE INVESTORS TRUS DE 8.01,9.01 09/26/05 AMEND MOBILEPRO CORP DE 9.01 11/01/05 AMEND MOHEGAN TRIBAL GAMING AUTHORITY 2.02,9.01 01/17/06 MOLSON COORS BREWING CO CO 8.01,9.01 01/13/06 MONRO MUFFLER BRAKE INC NY 2.02,8.01,9.01 01/12/06 Morgan Stanley ABS Capital I Inc. Tru DE 8.01,9.01 09/26/05 AMEND Morgan Stanley ABS Capital I Inc. Tru DE 8.01,9.01 09/26/05 AMEND Morgan Stanley ABS Capital I Inc. Tru DE 8.01,9.01 10/25/05 AMEND MOSAIC CO 2.02,9.01 01/17/06 MOTIVE INC DE 1.01,1.02,9.01 01/17/06 Myriad Entertainment & Resorts, Inc. 7.01,9.01 01/09/06 NATIONAL CITY CORP DE 2.02,9.01 01/17/06 NationsHealth, Inc. DE 1.01 01/10/06 NATIONWIDE HEALTH PROPERTIES INC MD 8.01,9.01 01/17/06 NATURADE INC DE 1.01,3.02,9.01 01/11/06 NATURES SUNSHINE PRODUCTS INC UT 2.02,9.01 01/13/06 Naugatuck Valley Financial Corp X1 4.01,9.01 01/13/06 NAVISTAR FINANCIAL CORP DE 8.01 01/17/06 NAVISTAR INTERNATIONAL CORP DE 2.02,8.01,9.01 01/17/06 NBTY INC DE 7.01,9.01 01/09/06 NCR CORP MD 2.02,9.01 01/17/06 NEOWARE INC DE 9.01 11/16/05 AMEND NESCO INDUSTRIES INC NV 5.02 01/13/06 NeuroMetrix, Inc. 5.02,9.01 01/11/06 New England Bancshares, Inc. 1.01 01/17/06 Newkirk Realty Trust, Inc. MD 5.02 01/12/06 NITCHES INC CA 8.01,9.01 01/12/06 NOBLE INTERNATIONAL, LTD. DE 8.01,9.01 01/17/06 NON INVASIVE MONITORING SYSTEMS INC / FL 8.01,9.01 01/10/06 NORTH STATE BANCORP NC 7.01,9.01 01/06/06 AMEND NORTHRIM BANCORP INC AK 8.01,9.01 01/13/06 NORTHWEST AIRLINES CORP DE 7.01,9.01 01/17/06 NORTHWEST PIPE CO OR 2.02,9.01 01/17/06 NORTHWESTERN CORP DE 5.02,9.01 01/16/06 NS GROUP INC KY 7.01,9.01 01/17/06 OCA, INC. / DE / DE 1.01,5.02,9.01 12/01/05 OFFSHORE LOGISTICS INC DE 7.01 01/16/06 OHIO LEGACY CORP OH 5.02,9.01 01/17/06 OMNI ENERGY SERVICES CORP LA 7.01,9.01 01/10/06 ONLINE PROCESSING INC NV 1.01,9.01 01/17/06 Onyx Acceptance Owner Trust 2005-A DE 8.01,9.01 01/17/06 Onyx Acceptance Owner Trust 2005-B DE 8.01,9.01 01/17/06 ORACLE CORP /DE/ DE 9.01 01/17/06 PAIN THERAPEUTICS INC DE 2.02,9.01 01/17/06 PALM HARBOR HOMES INC /FL/ FL 2.02,9.01 01/17/06 Paradigm Holdings, Inc WY 3.02 12/30/05 AMEND PARK NATIONAL CORP /OH/ OH 2.02,7.01,9.01 01/17/06 PARLUX FRAGRANCES INC DE 1.01,9.01 01/10/06 PEGASUS AIRCRAFT PARTNERS II L P DE 8.01 01/17/06 PETER KIEWIT SONS INC /DE/ DE 2.02 01/13/06 PETROLEUM DEVELOPMENT CORP NV 8.01,9.01 01/13/06 PHARMACOPEIA DRUG DISCOVERY INC DE 8.01,9.01 01/17/06 PharmaFrontiers Corp. TX 8.01,9.01 01/13/06 PHH CORP MD 1.01,9.01 01/13/06 PHILADELPHIA CONSOLIDATED HOLDING COR PA 1.01 01/10/06 PHOENIX TECHNOLOGIES LTD DE 1.01,1.02,9.01 01/11/06 PHOTOWORKS INC /WA WA 9.01 01/13/06 PIEDMONT NATURAL GAS CO INC NC 4.02 01/11/06 PIERRE FOODS INC NC 2.02,9.01 01/16/06 POLAR MOLECULAR HOLDING CORP IA 7.01,9.01 01/10/06 POLYDEX PHARMACEUTICALS LTD/BAHAMAS 4.01,9.01 01/11/06 PORTOLA PACKAGING INC DE 2.02,9.01 01/17/06 PPT VISION INC MN 3.01,5.02,9.01 01/10/06 PREMIER COMMUNITY BANKSHARES INC VA 5.02 01/10/06 PREMIER COMMUNITY BANKSHARES INC VA 1.01,9.01 01/12/06 PRIVATEBANCORP INC DE 2.02 01/17/06 PRUDENTIAL FINANCIAL INC NJ 4.01,9.01 01/13/06 PUBLIC STORAGE INC /CA CA 1.01,3.03,5.03,9.01 01/13/06 PXRE GROUP LTD 1.01,9.01 01/16/06 PYRAMID OIL CO CA 8.01 01/16/06 QEP CO INC DE 1.01,5.02,9.01 01/12/06 QUANEX CORP DE 7.01 01/17/06 QUANTUM GROUP INC /FL 7.01,9.01 01/13/06 QUEST DIAGNOSTICS INC DE 2.01,9.01 10/31/05 AMEND RADIOSHACK CORP DE 1.01,3.03,8.01,9.01 01/13/06 RADYNE CORP DE 1.01,5.02,9.01 01/10/06 RAMTRON INTERNATIONAL CORP DE 5.02,9.01 01/11/06 Ready Mix, Inc. NV 8.01,9.01 12/30/05 RENAISSANCE LEARNING INC WI 5.02,8.01,9.01 01/16/06 RENTECH INC /CO/ CO 1.01,1.02,9.01 01/11/06 REPUBLIC BANCORP INC MI 2.02 12/31/05 RESTORATION HARDWARE INC CA 2.02,9.01 01/17/06 RICHARDSON ELECTRONICS LTD/DE DE 2.02 01/11/06 RONSON CORP NJ 1.01,9.01 01/11/05 ROTONICS MANUFACTURING INC/DE DE 2.02,9.01 01/17/06 RSA SECURITY INC/DE/ DE 1.01,9.01 01/16/06 RUDOLPH TECHNOLOGIES INC DE 8.01,9.01 01/17/06 S&T BANCORP INC PA 2.02 12/31/05 SACO I Trust 2005-10 DE 9.01 12/30/05 SAFE IDEA INC NV 3.03,5.03,9.01 12/20/05 SBS TECHNOLOGIES INC NM 2.02,9.01 01/17/06 SE FINANCIAL CORP 8.01,9.01 01/17/05 Sealy Mattress CORP DE 5.02,9.01 01/11/06 SEMOTUS SOLUTIONS INC NV 1.01,9.01 01/11/06 Shire plc 8.01,9.01 01/16/06 SIERRA PACIFIC RESOURCES /NV/ NV 8.01,9.01 01/12/06 Smart-tek Solutions Inc NV 8.01,9.01 01/17/06 SOUTHWEST CASINO CORP 5.02 12/07/05 AMEND SOVEREIGN BANCORP INC PA 2.02,9.01 01/17/06 SPACEDEV INC CO 1.01,3.02,3.03,5.03,9.01 01/13/06 Spectrum Brands, Inc. WI 1.01,5.02,9.01 01/17/06 SPSS INC DE 1.01,1.02,9.01 01/16/06 Stanadyne Holdings, Inc. DE 1.01,1.02,2.03,5.02,9.01 01/10/06 STARWOOD HOTEL & RESORTS WORLDWIDE IN MD 1.01,9.01 01/11/06 STEIN MART INC FL 1.01,2.03,9.01 01/11/06 STONE FIELD MANAGEMENT CO WY 1.01,2.01,5.01,5.02,7.01,9.01 12/15/05 STONEMOR PARTNERS LP DE 2.01,9.01 11/01/05 AMEND StrikeForce Technologies Inc. NJ 4.01,9.01 01/03/06 AMEND Structured Asset Mortgage Investments DE 9.01 12/30/05 STRUCTURED PROD TIERS CORP BOND-BCKD DE 8.01,9.01 12/31/05 STRUCTURED PRODUCTS CORP CASTSM STEP DE 8.01,9.01 01/01/06 STRUCTURED PRODUCTS CORP CORTS TR III DE 8.01,9.01 01/01/06 STRUCTURED PRODUCTS CORP CORTS TRUST DE 8.01,9.01 01/01/06 STRUCTURED PRODUCTS CORP CORTS TRUST DE 8.01,9.01 01/01/06 STRUCTURED PRODUCTS CORP CORTS TRUST DE 8.01,9.01 01/01/06 STRUCTURED PRODUCTS CORP CRED ENHANCE DE 8.01,9.01 01/01/06 STRUCTURED PRODUCTS CORP TIERS R INFL DE 8.01,9.01 01/01/06 SUFFOLK BANCORP NY 2.02 01/17/06 Sun American Bancorp DE 1.01 12/16/05 SUNRISE SENIOR LIVING INC DE 2.04 01/11/06 SUNTERRA CORP MD 8.01,9.01 01/17/06 SUSSEX BANCORP NJ 8.01,9.01 01/12/06 SYNNEX CORP DE 1.01,9.01 01/10/06 T-3 ENERGY SERVICES INC TX 8.01 01/17/06 T-3 ENERGY SERVICES INC TX 8.01 01/17/06 TARRAGON CORP NV 1.01,9.01 01/11/06 TD BANKNORTH INC. DE 8.01,9.01 01/17/06 TECHNICAL OLYMPIC USA INC DE 1.01 01/13/06 TELEPLUS ENTERPRISES INC 8.01 01/16/06 TEMPLE INLAND INC DE 8.01,9.01 01/17/06 TERAYON COMMUNICATION SYSTEMS DE 2.04,9.01 01/12/06 TEREX CORP DE 5.02,9.01 01/16/06 TERRA NOSTRA RESOURCES CORP. NV 4.01 10/10/05 AMEND TERRACE VENTURES INC 5.02 01/16/06 TEXAS REGIONAL BANCSHARES INC TX 2.02,9.01 01/17/06 THERMOGENESIS CORP DE 8.01,9.01 01/17/06 THREE FIVE SYSTEMS INC DE 8.01,9.01 01/13/05 Titan Global Holdings, Inc. UT 9.01 01/17/06 AMEND TITANIUM METALS CORP DE 7.01,9.01 01/13/06 TLC VISION CORP A6 8.01,9.01 01/17/06 TOTAL SYSTEM SERVICES INC GA 1.01,2.02,7.01,9.01 01/17/06 TOYS R US INC DE 7.01 01/17/06 TRANSOCEAN INC E9 7.01 01/16/06 TRANSOCEAN INC E9 7.01,9.01 01/17/06 TRANSOCEAN INC E9 7.01 01/16/06 AMEND TRC COMPANIES INC /DE/ DE 1.01,9.01 01/13/06 TREDEGAR CORP VA 5.02,5.03,9.01 01/16/06 TREMISIS ENERGY ACQUISITION CORP 7.01 01/17/06 AMEND TRI VALLEY CORP DE 5.02 01/10/06 TRIMERIS INC DE 8.01,9.01 01/17/06 TRINITY CAPITAL CORP 2.02 01/17/06 TRUSTCO BANK CORP N Y NY 2.02,9.01 01/17/06 TRUSTMARK CORP MS 2.01,9.01 12/31/05 TUMBLEWEED COMMUNICATIONS CORP DE 1.01,5.02,9.01 01/17/06 UAL CORP /DE/ DE 7.01,8.01,9.01 01/17/06 UCLUELET EXPLORATION CORP 5.02 03/01/05 UNION FINANCIAL BANCSHARES INC DE 2.02,9.01 01/17/06 UNION PACIFIC CORP UT 5.02 01/10/06 UNION PACIFIC RAILROAD CO/DE DE 5.02 01/10/06 UNIT CORP DE 8.01,9.01 01/16/06 UNITED NATURAL FOODS INC DE 5.02,7.01,9.01 01/17/06 US BANCORP \DE\ DE 2.02,9.01 01/17/06 US BANCORP \DE\ DE 1.01 01/16/06 US ENERGY CORP WY 1.01,9.01 01/13/06 VASOMEDICAL INC DE 5.02 01/12/06 VERIZON COMMUNICATIONS INC DE 8.01 01/17/06 VFINANCE INC DE 1.01,9.01 01/10/06 VIEWCAST COM INC DE 1.01,9.01 01/10/06 VIKING SYSTEMS INC NV 4.01,9.01 12/28/05 AMEND VIRAL GENETICS INC /DE/ DE 7.01,9.01 01/17/06 WALGREEN CO IL 1.01,9.01 01/11/06 WASHINGTON FEDERAL INC WA 2.02,7.01,9.01 01/12/06 WASTE CONNECTIONS INC/DE DE 1.01,2.02,9.01 01/12/06 WEBSITE PROS INC DE 5.02,9.01 01/17/06 WEIDA COMMUNICATIONS, INC. NJ 8.01 01/17/05 WELLS FARGO & CO/MN DE 2.02,9.01 01/17/06 Wells Fargo Financial Auto Owner Trus DE 9.01 01/17/06 WESTERN ALLIANCE BANCORPORATION 2.02,9.01 01/17/06 WESTINGHOUSE AIR BRAKE TECHNOLOGIES C DE 5.02,9.01 12/15/05 WESTON TECHNOLOGIES CORP DE 1.01 12/30/05 WHOLE LIVING INC NV 2.01,3.02,5.01,5.02,8.01,9.01 01/13/06 AMEND WJ COMMUNICATIONS INC DE 3.01,7.01,9.01 01/10/06 WJ COMMUNICATIONS INC DE 5.02,7.01,9.01 01/10/06 Xenonics Holdings, Inc. NV 1.01,9.01 01/17/06 YAHOO INC DE 2.02,9.01 01/17/06