SEC NEWS DIGEST Issue 2006-38 February 27, 2006 COMMISSION ANNOUNCEMENTS STATEMENT BY SECURITIES AND EXCHANGE COMMISSION CHAIRMAN CHRISTOPHER COX CONCERNING SUBPOENAS OF JOURNALISTS SEC Chairman Christopher Cox issued the following statement in response to media reports over the weekend that the agency had "ordered columnists at two Dow Jones publications to provide information about conversations that they had with stock traders and analysts": "The issuance of a subpoena to a journalist which seeks to compel production of his or her notes and records of conversations with sources is highly unusual. Until the appearance of media reports this weekend, neither the Chairman of the SEC, the General Counsel, the Office of Public Affairs, nor any Commissioner was apprised of or consulted in connection with a decision to take such an extraordinary step. The sensitive issues that such a subpoena raises are of sufficient importance that they should, and will be, considered and decided by the Commission before this matter proceeds further." (Press Rel. 2006-24) MARTIN DUNN NAMED ACTING DIRECTOR OF DIVISION OF CORPORATION FINANCE Securities and Exchange Commission Chairman Christopher Cox has designated Martin P. Dunn to serve as Acting Director of the Division of Corporation Finance. Mr. Dunn has served as Deputy Director of the Division of Corporation Finance since 2002. Prior to that time, Mr. Dunn served in a number of senior positions in the Division, including Associate Director (Legal), Associate Director (Disclosure Operations), and Chief Counsel. Mr. Dunn joined the Commission as a staff attorney with the Division in 1988. Chairman Cox said, "The Commission is fortunate indeed to have an individual such as Marty to serve as Acting Director. He combines the necessary expertise, judgment, and experience to serve in this important role on behalf of investors and our capital markets." Mr. Dunn, 42, graduated from the University of Notre Dame in 1985 and from the American University Washington College of Law in 1988. John White, who has been appointed by Chairman Cox as Director of the Division of Corporation Finance, will assume his position on March 20, 2006. (Press Rel. 2006-25) ENFORCEMENT PROCEEDINGS REVOCATION OF REGISTRATION OF SECURITIES OF EAGLE ENVIRONMENTAL TECHNOLOGIES, LTD. The Commission announced the revocation of the registration of each class of securities of Eagle Environmental Technologies, Inc., (Eagle), of Reno, Nevada, registered with the Commission pursuant to Section 12 of the Securities Exchange Act of 1934 (Exchange Act) on Feb. 23, 2006, pursuant to Section 12(j) of the Exchange Act. In its Order Instituting Proceedings, Making Findings, and Revoking Registration of Securities Pursuant to Section 12(j) of the Securities Exchange Act of 1934 (Order) the Commission found that Eagle had not filed annual reports on Form 10-K or Form 10-KSB for the fiscal years ended Dec. 31, 2000, Dec. 31, 2001, Dec. 31, 2002, Dec. 31, 2003, and Dec. 31, 2004, and had not filed quarterly reports on Form 10-Q or Form 10-QSB for the period ended March 31, 2001, or any subsequent period. The Commission found that as a result of the foregoing, Eagle failed to comply with Section 13(a) of the Exchange Act and Rules 13a- 1 and 13a-13 thereunder. The Commission cautions broker dealers, shareholders, and prospective purchasers that they should carefully consider the foregoing information along with all other currently available information and any information subsequently issued by the company. Further, brokers and dealers should be alert to the fact that, Section 12(j) provides, in pertinent part, as follows: No member of a national securities exchange, broker, or dealer shall make use of the mails or any means or instrumentality of interstate commerce to effect any transaction in, or to induce the purchase or sale of, any security the registration of which has been and is suspended or revoked pursuant to the preceding sentence. Without admitting or denying the findings in the Order, Eagle consented to the entry of an order finding that it had violated Section 13(a) of the Exchange Act and Rules 13a-1 and 13a-13 thereunder and revoking the registration of each class of Eagle's securities registered pursuant to Section 12 of the Exchange Act. (Rel. 34-53373; File No. 3-12216) SEC SUSPENDS FORMER GENERAL COUNSEL OF SYMBOL TECHNOLOGIES, INC. FROM APPEARING OR PRACTICING BEFORE THE COMMISSION UNDER RULE 102(e) FOR HIS ROLE IN ACCOUNTING FRAUD The Commission today instituted and simultaneously settled an administrative proceeding pursuant to Rule 102(e) of the Commission's Rules of Practice against Leonard Goldner, the former Secretary and General Counsel of Symbol Technologies, Inc. (Symbol) and an attorney licensed to practice in the State of New York. Without admitting or denying the Commission's findings, except he admitted to the entry of a final judgment, Goldner consented to a Commission order suspending him from appearing or practicing before the Commission as an attorney. The administrative proceeding was based on the entry of a final judgment against Goldner on February 7, 2006 by the Honorable Leonard D. Wexler of the United States District Court for the Eastern District of New York, in the action entitled SEC v. Symbol Technologies, Inc., et al., 04 Civ. 2276 (LDW). Goldner consented, without admitting or denying the allegations in the Commission's complaint, to the entry of the final judgment that bars him from serving as an officer and director of a public company and permanently enjoins him from: (i) violating Section 17(a) of the Securities Act of 1933, Sections 10(b), 13(b)(5), and 16(a) of the Securities Exchange Act of 1934 (Exchange Act) and Exchange Act Rules 10b-5, 13b2-1, and 16a-3; and (ii) engaging in conduct that would make him liable as a controlling person, pursuant to Section 20(a) of the Exchange Act, for an issuer's violations of Sections 13(a), 13(b)(2), and 14(a) of the Exchange Act and Exchange Act Rules 12b-20, 13a-1, 13a-13, 14a-3, and 14a-9. In its complaint, filed on June 3, 2004, the Commission alleged that Goldner engaged in a scheme to manipulate stock option exercise dates for himself and certain senior executives to reduce the cost of the exercise to the executive or, in some cases, to decrease the executive's tax liability. For additional information see Litigation Release Nos. 18050 (March 25, 2003); 18194 (June 19, 2003); 18734 (June 3, 2004); 19086 (Feb. 17, 2005); 19319 (Aug. 1, 2005). (Rel. 34-53375; AAE Rel. 2381; File No. 3-12217) SEC BRINGS SETTLED ACTIONS AGAINST NETEASE.COM, INC. AND TWO FORMER OFFICERS FOR IMPROPER REVENUE RECOGNITION On February 27, the Commission issued settled administrative and cease-and-desist Orders against Helen Haiwen He and Geoffrey Jie Wei, two former officers at NetEase.com, Inc., an internet company based in China. In its Order against Helen He, the Commission found that NetEase improperly recognized revenue from hundreds of advertising and e-commerce contracts in 2000 and 2001 and made numerous false and misleading statements about its financial condition in periodic reports furnished to the Commission. Helen He, a resident of China, was NetEase's Chief Financial Officer during 2000, signed false and misleading reports, and facilitated NetEase's improper revenue recognition for two barter arrangements that lacked economic substance. Without admitting or denying the findings, Helen He consented to the Commission's Order finding that she violated Sections 17(a)(2) and 17(a)(3) of the Securities Act of 1933 and Rules 13b2-1 and 13b2-2 under the Securities Exchange Act of 1934 (Exchange Act), and was a cause of NetEase'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-16 thereunder. The Order requires that Helen He cease and desist from committing or causing any violations and any future violations of Sections 17(a)(2) and 17(a)(3) of the Securities Act and Rules 13b2-1 and 13b2-2 under the Exchange Act, and from causing any violations and any future violations of Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act and Rules 12b-20 and 13a-16 thereunder. [In the Matter of Helen Haiwen He, Rels. 33-8664; 34-53379; AAE Rel. 2384; File No. 3-12219] In a separate proceeding, the Commission found that Geoffrey Wei, in conjunction with Helen He, was responsible for NetEase's accounting policies and preparation of its financial statements in 2000. Wei, a resident of China and NetEase's former Chief Accountant and acting Chief Financial Officer, was aware of or was reckless in not knowing of NetEase's improper revenue recognition practices. Without admitting or denying the findings, Wei consented to a Commission Order finding that he willfully violated Exchange Act Rules 13b2-1 and 13b2-2 and willfully aided and abetting and was a cause of NetEase'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-16 thereunder. The Order requires that Wei cease and desist from committing or causing any violations and any future violations of Rules 13b2-1 and 13b2-2 of the Exchange Act, and from causing any violations and any future violations of Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act and Rules 12b-20 and 13a-16 thereunder. In its Order, the Commission also denied Wei, who is licensed as a CPA in China, the privilege of appearing or practicing before the Commission under Rule 102(e)(1)(iii) of the Commission's Rules of Practice, with a right to apply for reinstatement after one year. [In the Matter of Geoffrey Jie Wei, Rel. 34-53378; AAE Rel. 2383; File No. 3-12218) The Commission also announced today that it filed a settled civil action against NetEase alleging that NetEase violated the reporting, books and records and internal controls provisions of the federal securities laws. Without admitting or denying the allegations in the Commission's complaint, NetEase consented to entry of a final judgment permanently enjoining the company from violating Sections 13(a), 13(b)(2)(A), 13(b)(2)(B) and 13(b)(5) of the Exchange Act and Rules 12b-20, 13a-16 and 13b2-1 thereunder. In accepting NetEase's settlement offer, the Commission considered the company's cooperation. The settlement is subject to court approval. [SEC v. NetEase.com, Inc., No. 06-CV-342 (EGS) (D.D.C.)] (LR-19578; AAE Rel. 2382) NOTICE OF PROPOSED DISTRIBUTION OF FAIR FUNDS TO INVESTORS IN QWEST COMMUNICATIONS INTERNATIONAL INC. On February 24, the Commission filed a motion with the U.S. District Court for the District of Colorado requesting approval of its distribution plan for the over $250 million Fair Fund established pursuant to Section 308 of the Sarbanes-Oxley Act of 2002 as a result of settlements arising from the Commission's financial fraud investigation of Qwest Communications International Inc. (Qwest). The Commission proposed transferring the Fair Fund for distribution to aggrieved investors through the proposed consolidated class action settlement in In re Qwest Communications International Inc. Securities Litigation, Civil Action No. 01-CV-1451-REB-CBS (D. Colo.) (the "Consolidated Class Action"). The Commission's plan seeks to minimize costs, maximize the recovery of investors, and complete the distribution as efficiently as possible. Under the Commission's plan, investors who purchased Qwest securities during the period July 27, 1999, through and including July 28, 2002, may be eligible to recover from the Fair Fund. Moreover, investors who traded within the relevant time period and who choose to opt out of the distribution from the Consolidated Class Action may still be entitled to recover from the Fair Fund. In addition, the Commission requested that the Court appoint the Consolidated Class Action's claims administrator, Gilardi & Co., LLC, as distribution agent for the Distribution Fund and approve the Notice to Possible SEC Fair Fund Claimants filed with the motion. No part of the Distribution Fund will go to pay fees and expenses of class action counsel. A copy of the proposed Notice to Possible SEC Fair Fund Claimants is attached and information regarding the proposed Distribution Agent may be found at www.gilardi.com. For additional information, see Litigation Release Nos. 19313 (July 26, 2005), 19136 (March 15, 2005), 18936 (Oct. 21, 2004), and 18755 (June 21, 2004). [SEC v. Augustine M. Cruciotti, Civil Action No. 04-D-1267 (MJW), U.S. District Court for the District of Colorado] (LR-19577) SEC HALTS "PAID AUTOSURF" INTERNET PONZI SCHEME THAT RAISED OVER $50 MILLION FROM 300,000 INVESTORS WORLDWIDE The Commission today announced the filing of securities fraud charges against the operators of www.12dailypro.com, a "paid autosurf program" that in fact was a massive Ponzi scheme which raised more than $50 million from over 300,000 investors worldwide by offering a 44% return on investment in just 12 days. As a result of the Commission's charges, the defendants, Charis Johnson, age 33, of Charlotte, N.C., and her companies, 12daily Pro and LifeClicks, LLC (LifeClicks), ceased their solicitation of investors and agreed to a freeze of all their assets and the appointment of a receiver who will take control of the companies' operations. According to the Commission's complaint, which was filed last week in federal district court in Los Angeles, California, www.12dailypro.com claimed to be a paid autosurf program -- a form of online advertising program that purportedly generates advertising revenue by automatically rotating advertised websites into a viewer's Internet browser. Advertisers purportedly pay "hosts," which in turn pay their members to view the rotated websites. The Commission's complaint alleges that 12daily Pro's sale of membership units constituted the fraudulent and unregistered sale of securities under the federal securities laws. According to the Commission's complaint, the 12daily Pro website, recently ranked as the 352nd most heavily trafficked website, solicited investors to become "upgraded members" by buying "units" for a "fee" of $6 per unit, with a maximum of 1,000 units. 12daily Pro promised to pay each upgraded member 12% of his or her membership fee per day for 12 days. At the end of 12 days, the member purportedly would have earned a total of 144% of his or her original membership fee, 44% of which would be profit on the membership fee. To receive the promised payment, a member purportedly must view at least 12 web pages per day during the 12 day period. The amount of returns that 12daily Pro would pay its members, however, was in fact dependent solely on the amount of each member's investment, not on the amount of website-viewing or any other services rendered. The Commission alleges that the defendants defrauded investors by operating 12daily Pro as almost a pure Ponzi scheme -- using new investor monies to pay the promised returns to existing investors -- in violation of the federal securities laws. The defendants falsely represented that upgraded members' earnings "are financed not only [by] incoming member fees, but also with multiple income streams including advertising, and off-site investments." In fact, at least 95% of 12daily Pro's revenues have come from new investments in the form of membership fees from new or existing members. The other "multiple income streams" from advertising revenues or off-site investments touted by the defendants were either negligible or non- existent. In addition, undisclosed to investors, Johnson transferred more than $1.9 million in investor funds to her personal bank account since mid-2005. Johnson and her companies have consented to the entry of a court order that permanently enjoins them from future violations of the antifraud provisions of the federal securities laws, imposes a freeze on their assets, prohibits the destruction of documents, and appoints Thomas F. Lennon as permanent receiver over the assets of 12daily Pro and LifeClicks, LLC. The order is subject to approval by United States District Judge Nora M. Manella. Johnson and her companies consented to the order without admitting or denying the allegations in the complaint. The Commission's complaint also seeks repayment of ill- gotten gains and civil money penalties; the amounts to be sought will be determined at a later date. The Commission's complaint alleges that the defendants violated the antifraud provisions of Section 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b- 5 thereunder, and the securities registration provisions of Sections 5(a) and 5(c) of the Securities Act. This matter was referred to the Commission in early February by several members of the public. Complaints and tips from the public are vital to the Commission's mission to protect investors, and the Commission staff reviews each and every complaint it receives. [SEC v. CHARIS JOHNSON, LIFECLICKS, LLC, and 12DAILY PRO, Civil Action No. CV 06-01018 NM (PLAx) (C.D. Cal.)] (LR-19579) INVESTMENT COMPANY ACT RELEASES NOTICES OF DEREGISTRATION UNDER THE INVESTMENT COMPANY ACT For the month of February, 2006, a notice has been issued giving interested persons until March 21, 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: COMMAND Government Fund [File No. 811-3251] COMMAND Tax-Free Fund [File No. 811-3252] COMMAND Money Fund [File No. 811-3253] Gartmore Mutual Funds II, Inc. [File No. 811-9275] World Trust [File No. 811- 7399] The Crowley Portfolio Group, Inc. [File No. 811-5875] Leader Mutual Funds [File No. 811-8494] Index Plus Fund, Inc. [File No. 811- 21170] Centennial America Fund, L.P. [File No. 811-5051] Mercury Variable Trust [File No. 811-8163] (Rel. IC-27229 - February 24) SELF-REGULATORY ORGANIZATIONS WITHDRAWALS SOUGHT A notice has been issued giving interested persons until March 22, 2006, to comment on the application of SouthFirst Bancshares, Inc. to withdraw its common stock, $.01 par value, from listing and registration on the American Stock Exchange. (Rel. 34-53365) A notice has been issued giving interested persons until March 14, 2006, to comment on the application of MDU Resources Group, Inc. to withdraw its common stock, $1.00 par value, and preference share purchase rights appurtenant thereto, from listing and registration on the Pacific Exchange. (Rel. 34-53366) DELISTINGS GRANTED An order has been issued granting the application the American Stock Exchange to strike from listing and registration the common stock, $.001 par value, of DiaSys Corporation, effective at the opening of business on February 27. (Rel. 34-53367) An order has been issued granting the application of the American Stock Exchange to strike from listing and registration the common stock, $.01 par value, of Paragon Real Estate Equity and Investment Trust, effective at the opening of business on February 27. (Rel. 34- 53369) WITHDRAWAL GRANTED An order has been issued granting the application of Sony Corporation to withdraw its American Depositary Shares, each representing one share of common stock, no par value, from listing and registration on the Chicago Stock Exchange, effective at the opening of business on February 27. (Rel. 34-53368) 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-1 USA TECHNOLOGIES INC, 100 DEERFIELD LANE, SUITE 140, MALVERN, PA, 19355, 6109890340 - 1,000,000 ($11,130,000.00) Equity, (File 333-132019 - Feb. 24) (BR. 03B) S-8 NEUROBIOLOGICAL TECHNOLOGIES INC /CA/, 5102158000 - 1,500,000 ($5,550,000.00) Equity, (File 333-132022 - Feb. 24) (BR. 01B) S-3 BLOUNT INTERNATIONAL INC, 4909 S E INTERNATIONAL WAY, PORT LAND, OR, 97222, 503 653 4569 - 9,248,218 ($450,000,000.00) Unallocated (Universal) Shelf, (File 333-132024 - Feb. 24) (BR. 06A) S-8 ADZONE RESEARCH INC, 4062-80 GRUMMAN BLVD, SUITE 201, CALVERTON, NY, 11933, 631-369-1100 - 20,900,000 ($3,762,000.00) Equity, (File 333-132025 - Feb. 24) (BR. 06C) S-8 ENDOVASC INC, 550 CLUB DRIVE, SUITE 345, MONTGOMERY, TX, 77316, 9365825920 - 20,000,000 ($800,000.00) Equity, (File 333-132026 - Feb. 24) (BR. 17) S-8 MERITAGE HOSPITALITY GROUP INC, 1971 E BELTLINE NE - SUITE 200, GRAND RAPIDS, MI, 49525, 6167762600 - 250,000 ($1,182,500.00) Equity, (File 333-132027 - Feb. 24) (BR. 05B) SB-2 Vsurance, 4845 WEST LAKE ROAD, ERIE, PA, 16505, 814-838-8258 - 0 ($100,000,000.00) Equity, (File 333-132028 - Feb. 24) (BR. 09) S-11 OMEGA HEALTHCARE INVESTORS INC, 9690 DEERECO ROAD, STE 100, TIMONIUM, MD, 21093, 410-427-1700 - 0 ($38,610,000.00) Equity, (File 333-132029 - Feb. 24) (BR. 08C) F-1 ASAT HOLDINGS LTD, PO BOX UGLAND HOUSE SOUTH CHURCH ST, 345-949-8066 GEORGE TOWN GRAND CAYMAN, CAYMAN ISLANDS, E9, 00000, 13459498066 - 0 ($47,135,013.64) Equity, (File 333-132030 - Feb. 24) (BR. 10A) SB-2 HQ SUSTAINABLE MARITIME INDUSTRIES, INC., WALL STREET CENTER, 14 WALL STREET, 20TH FLOOR, NEW YORK, NY, 10005, 1- 212-618-1712 - 49,637,299 ($13,898,444.00) Debt Convertible into Equity, (File 333-132031 - Feb. 24) (BR. 04B) S-8 FIRST CHARTER CORP /NC/, 10200 DAVID TAYLOR DRIVE, PO BOX 228, CHARLOTTE, NC, 28262-2373, 7046884300 - 1,500,000 ($35,745,000.00) Equity, (File 333-132033 - Feb. 24) (BR. 07C) S-8 SUNTRUST BANKS INC, 919 E MAIN ST, RICHMOND, VA, 23219, 8047827107 - 0 ($710,300,000.00) Equity, (File 333-132035 - Feb. 24) (BR. 07C) S-8 LINCOLN ELECTRIC HOLDINGS INC, 22801 ST CLAIR AVE, CLEVELAND, OH, 44117, 2164818100 - 290,495,048 ($290,495,048.00) Equity, (File 333-132036 - Feb. 24) (BR. 10B) S-8 HEALTH MANAGEMENT ASSOCIATES INC, 5811 PELICAN BAY BLVD, SUITE 500, NAPLES, FL, 34108-2710, 239-5983131 - 0 ($4,328,000.00) Equity, (File 333-132037 - Feb. 24) (BR. 01B) S-8 COLGATE PALMOLIVE CO, 300 PARK AVE, NEW YORK, NY, 10022, 2123102000 - 75,699,361 ($4,157,620,539.00) Equity, (File 333-132038 - Feb. 24) (BR. 06C) S-3 Goal Capital Funding, LLC, 9477 WAPLES STREET, SUITE 100, SAN DIEGO, CA, 92121, (858) 320-6799 - 0 ($1,000,000.00) Asset-Backed Securities, (File 333-132039 - Feb. 24) (BR. ) S-4 OMEGA HEALTHCARE INVESTORS INC, 9690 DEERECO ROAD, STE 100, TIMONIUM, MD, 21093, 410-427-1700 - 0 ($175,000,000.00) Other, (File 333-132040 - Feb. 24) (BR. 08C) S-3ASR 3M CO, 3M CENTER, BLDG. 220-11W-02, ST PAUL, MN, 55144-1000, 6517332204 - 0 ($0.00) Unallocated (Universal) Shelf, (File 333-132041 - Feb. 24) (BR. 03B) S-3 INDYMAC MBS INC, 155 NORTH LAKE AVENUE, PASADENA, CA, 91101, 8006692300 - 1,000,000 ($1,000,000.00) Mortgage Backed Securities, (File 333-132042 - Feb. 24) (BR. 05D) S-4 OMEGA HEALTHCARE INVESTORS INC, 9690 DEERECO ROAD, STE 100, TIMONIUM, MD, 21093, 410-427-1700 - 0 ($50,000,000.00) Equity, (File 333-132043 - Feb. 24) (BR. 08C) S-4 BB&T CORP, 200 WEST SECOND STREET, WINSTON-SALEM, NC, 27101, 3367332000 - 0 ($587,238,206.00) Equity, (File 333-132044 - Feb. 24) (BR. 07A) S-3 FIRST HORIZON ASSET SECURITIES INC, 4000 HORIZON WAY, IRVING, TX, 75063, 9724845600 - 1,000,000 ($1,000,000.00) Mortgage Backed Securities, (File 333-132046 - Feb. 24) (BR. 05D) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: 1.01 Entry into a Material Definitive Agreement 1.02 Termination of a Material Definitive Agreement 1.03 Bankruptcy or Receivership 2.01 Completion of Acquisition or Disposition of Assets 2.02 Results of Operations and Financial Condition 2.03 Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant 2.04 Triggering Events That Accelerate or Increase a Direct Financial Obligation under an Off-Balance Sheet Arrangement 2.05 Cost Associated with Exit or Disposal Activities 2.06 Material Impairments 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing 3.02 Unregistered Sales of Equity Securities 3.03 Material Modifications to Rights of Security Holders 4.01 Changes in Registrant's Certifying Accountant 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review 5.01 Changes in Control of Registrant 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year 5.04 Temporary Suspension of Trading Under Registrant's Employee Benefit Plans 5.05 Amendments to the Registrant's Code of Ethics, or Waiver of a Provision of the Code of Ethics 6.01. ABS Informational and Computational Material. 6.02. Change of Servicer or Trustee. 6.03. Change in Credit Enhancement or Other External Support. 6.04. Failure to Make a Required Distribution. 6.05. Securities Act Updating Disclosure. 7.01 Regulation FD Disclosure 8.01 Other Events 9.01 Financial Statements and Exhibits 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . STATE NAME OF ISSUER CODE 8K ITEM NO. DATE COMMENT ------------------------------------------------------------------------------------------------------- A.C. Moore Arts & Crafts, Inc. PA 1.01,5.02 02/20/06 Abington Community Bancorp, Inc. PA 8.01,9.01 02/23/06 Advaxis, Inc. CO 8.01,9.01 10/14/05 Aearo CO I DE 8.01,9.01 02/24/06 AEGIS ASSET BACKED SECURITIES TRUST 2 DE 8.01,9.01 12/27/05 AMEND AEGIS ASSET BACKED SECURITIES TRUST 2 DE 8.01,9.01 12/27/05 AMEND AEP INDUSTRIES INC DE 8.01,9.01 02/23/06 Affinity Group Holding, Inc. DE 5.02 02/21/06 AFFINITY GROUP INC DE 5.02 02/21/06 AFLAC INC GA 1.01 02/24/06 AFTERMARKET TECHNOLOGY CORP DE 1.01 02/24/06 AGL RESOURCES INC GA 1.01,9.01 02/01/06 AMEND AGREE REALTY CORP DE 2.02,9.01 02/24/06 ALLIANCE IMAGING INC /DE/ DE 2.02,9.01 02/23/06 ALLIANCEBERNSTEIN HOLDING L.P. DE 5.03,7.01,9.01 02/24/06 ALLIANCEBERNSTEIN L.P. DE 5.03,7.01,9.01 02/24/06 Allis Chalmers Energy Inc. DE 3.02 10/13/05 ALLOS THERAPEUTICS INC DE 1.01,9.01 02/17/06 ALLSCRIPTS HEALTHCARE SOLUTIONS INC DE 1.01,8.01,9.01 02/22/06 ALNYLAM PHARMACEUTICALS, INC. 1.01,9.01 02/17/06 ALTAIR NANOTECHNOLOGIES INC A6 7.01,8.01,9.01 02/22/06 AMCORE FINANCIAL INC NV 1.01,5.02,9.01 02/23/06 AMERICAN BANK NOTE HOLOGRAPHICS INC DE 8.01 02/23/06 AMERICAN CRYSTAL SUGAR CO /MN/ MN 7.01 02/23/06 AMERICAN DENTAL PARTNERS INC DE 7.01 02/23/06 AMERICAN EAGLE OUTFITTERS INC DE 1.01,1.02,7.01,9.01 02/20/06 AMERICAN FINANCIAL REALTY TRUST 8.01 02/24/06 AMERICAN MEDIA OPERATIONS INC DE 7.01 02/24/06 AMERICAN RETIREMENT CORP TN 2.02,7.01,9.01 02/24/06 AMERICAN SKIING CO /ME DE 1.01 02/24/06 AMERICAN SOFTWARE INC GA 5.02 02/21/06 AMERICAN SUPERCONDUCTOR CORP /DE/ DE 5.02,9.01 02/20/06 AMERICAN TOWER CORP /MA/ DE 2.02,9.01 02/24/06 AMERICAN WAGERING INC NV 1.01 02/16/06 Ameriquest Mortgage Securities Trust DE 9.01 02/08/06 AMERISOURCEBERGEN CORP DE 8.01 02/23/06 ANALYSTS INTERNATIONAL CORP 8.01 02/24/06 ANTICUS INTERNATIONAL CORP NV 4.01,9.01 02/03/06 AMEND APOLLO GOLD CORP 1.01,2.03,9.01 02/18/06 APPLICA INC FL 5.02,9.01 02/23/06 ARCH COAL INC DE 5.02,7.01,9.01 02/23/06 ARCH COAL INC DE 1.01,9.01 02/23/06 ARISTOTLE CORP DE 1.01 02/22/06 ARTHROCARE CORP DE 1.01,9.01 02/21/06 ARTS WAY MANUFACTURING CO INC DE 5.02 02/24/06 ASBURY AUTOMOTIVE GROUP INC DE 2.02,7.01,9.01 02/24/06 AUTO UNDERWRITERS OF AMERICA, INC. CA 3.02 02/21/06 AUXILIUM PHARMACEUTICALS INC 1.01 02/17/06 AVANEX CORP DE 2.02,9.01 02/17/06 BankFinancial CORP 5.03,8.01,9.01 02/24/06 BankFinancial CORP 7.01,9.01 02/24/06 BAY BANKS OF VIRGINIA INC VA 5.02,8.01 02/22/06 BB&T CORP NC 1.01,9.01 02/23/06 Behringer Harvard Opportunity REIT I, MD 1.01,3.03,5.02,5.03,9.01 02/17/06 BERKSHIRE HILLS BANCORP INC 8.01,9.01 02/23/06 BERMAN CENTER, INC. DE 5.02 02/21/06 BIG 5 SPORTING GOODS CORP DE 8.01,9.01 02/21/06 BLACKROCK INC /NY DE 1.01 02/17/06 BMB MUNAI INC 5.02 02/20/06 BP INTERNATIONAL INC DE 5.02 02/23/06 BRANDYWINE OPERATING PARTNERSHIP LP / DE 2.02,9.01 02/23/06 BRANDYWINE REALTY TRUST MD 2.02,9.01 02/23/06 BREK ENERGY CORP NV 4.01,9.01 02/24/06 BROADWING CORP DE 2.02,3.02,9.01 02/21/06 BRYN MAWR BANK CORP PA 8.01,9.01 02/24/06 BUCA INC /MN MN 8.01 02/24/06 BURLINGTON RESOURCES INC DE 8.01 02/23/06 C & F FINANCIAL CORP VA 8.01,9.01 02/22/06 CABELAS INC DE 1.01,5.02 02/20/06 CALGON CARBON CORPORATION DE 2.01,9.01 02/17/06 CALLISTO PHARMACEUTICALS INC DE 1.01 02/17/06 CALPINE CORP DE 8.01,9.01 02/23/06 Carrington Mortgage Loan Trust, Serie DE 8.01,9.01 02/23/06 CDOOR CORP DE 4.01,9.01 02/23/06 CENTEX CORP NV 1.01,5.02,9.01 02/23/06 CENTRAL PACIFIC FINANCIAL CORP HI 1.01,9.01 02/22/06 CENTRAL VALLEY COMMUNITY BANCORP CA 8.01 02/23/06 CENTRAL VERMONT PUBLIC SERVICE CORP VT 2.01,9.01 12/20/05 AMEND CENTURYTEL INC LA 1.01,8.01,9.01 02/23/06 CERUS CORP DE 2.02,9.01 02/23/06 CF Industries Holdings, Inc. DE 2.02,9.01 02/23/06 CH2M HILL COMPANIES LTD OR 5.02 02/24/06 CH2M HILL COMPANIES LTD OR 5.02 02/24/06 AMEND CHASE CORP MA 1.01 02/17/06 CHEMOKINE THERAPEUTICS CORP DE 8.01 02/23/06 CHESAPEAKE ENERGY CORP OK 2.02,9.01 02/23/06 CHIRON CORP DE 1.01 02/17/06 CIT Equipment Collateral 2005-EF1 8.01,9.01 02/21/06 CITIZENS COMMUNICATIONS CO DE 2.02,9.01 12/31/05 CKRUSH, INC. DE 5.02,9.01 02/17/06 COAST FINANCIAL HOLDINGS INC 1.01 02/21/06 COLLINS & AIKMAN CORP DE 8.01 02/21/06 COLUMBIA SPORTSWEAR CO OR 1.01 01/19/06 AMEND COLUMBUS MCKINNON CORP NY 8.01 02/24/06 COMBINATORX, INC DE 5.02 02/20/06 COMMUNITY BANCORP INC DE 7.01,9.01 02/23/06 CONSOL ENERGY INC 1.01,9.01 02/20/06 COUSINS PROPERTIES INC GA 1.01 02/20/06 COVANTA HOLDING CORP DE 8.01,9.01 02/24/06 CREDIT SUISSE (USA) INC DE 9.01 02/21/06 CREDIT SUISSE (USA) INC DE 9.01 02/21/06 CREDIT SUISSE (USA) INC DE 9.01 02/21/06 CREDIT SUISSE (USA) INC DE 9.01 02/21/06 CREDIT SUISSE (USA) INC DE 9.01 02/24/06 CREDO PETROLEUM CORP CO 7.01,9.01 02/23/06 CT COMMUNICATIONS INC /NC NC 1.01,9.01 02/17/06 CWABS Asset-Backed Certificates Trust 8.01,9.01 02/10/06 CYTYC CORP DE 1.01 02/17/06 DAG MEDIA INC NY 5.02,9.01 02/17/06 DAKOTA GROWERS PASTA CO INC ND 7.01,9.01 02/24/06 DALRADA FINANCIAL CORP DE 1.01 02/13/06 DAVI SKIN, INC. NV 4.02 10/31/05 DENBURY RESOURCES INC DE 1.01 02/22/06 DIGITAL FUSION INC/NJ/ DE 1.01 02/24/06 DISCOVER CARD MASTER TRUST I DE 1.01,8.01,9.01 02/22/06 DOBSON COMMUNICATIONS CORP OK 2.02,9.01 02/22/06 DOLLAR THRIFTY AUTOMOTIVE GROUP INC DE 1.01,5.02,9.01 02/20/06 DOT HILL SYSTEMS CORP NY 1.01,5.02,9.01 02/22/06 DREW INDUSTRIES INC DE 8.01,9.01 02/22/06 DUKE REALTY CORP IN 1.01,8.01,9.01 02/22/06 DUKE REALTY LIMITED PARTNERSHIP/ IN 1.01,8.01,9.01 02/22/06 DUSA PHARMACEUTICALS INC NJ 8.01,9.01 02/24/06 DUSKA THERAPEUTICS, INC. NV 5.02 12/08/05 EARTHLINK INC DE 1.01,9.01 02/17/06 EDEN BIOSCIENCE CORP WA 1.01,9.01 02/22/06 EDEN ENERGY CORP NV 3.02,9.01 02/17/06 ELECTRONIC DATA SYSTEMS CORP /DE/ DE 5.02 02/19/06 ELECTRONIC DATA SYSTEMS CORP /DE/ DE 1.01,9.01 02/23/06 ELEMENT 21 GOLF CO DE 1.01,2.03,3.02,3.03,5.03,9.01 02/17/06 ELITE FLIGHT SOLUTIONS INC DE 1.01,3.02,9.01 02/11/06 EMBARCADERO TECHNOLOGIES INC 1.01 02/21/06 EMC INSURANCE GROUP INC IA 2.02,7.01,9.01 02/23/06 EMS TECHNOLOGIES INC GA 1.01,9.01 02/17/06 ENERGY & ENGINE TECHNOLOGY CORP NV 8.01 02/20/06 ENERGY PARTNERS LTD DE 2.02 02/24/06 ENGLOBAL CORP NV 8.01,9.01 02/21/06 ENXNET INC OK 1.01 02/24/06 EUROBANCSHARES INC 2.02,7.01,8.01,9.01 02/23/06 ev3 Inc. DE 4.02 02/20/06 EVANS BANCORP INC NY 7.01,9.01 02/22/06 EXELON CORP PA 8.01,9.01 02/24/06 FARMSTEAD TELEPHONE GROUP INC DE 1.01,3.02,9.01 02/24/06 FARO TECHNOLOGIES INC FL 2.02,7.01,9.01 02/23/06 Federal Home Loan Bank of Boston X1 1.01 02/17/06 FEDERAL NATIONAL MORTGAGE ASSOCIATION 7.01,9.01 02/22/06 Feldman Mall Properties, Inc. MD 1.01,5.01,9.01 02/24/06 FINANCIAL INSTITUTIONS INC NY 1.01,5.02 01/17/06 FINITY HOLDINGS INC DE 9.01 01/30/06 AMEND FIRST AMERICAN CAPITAL CORP /KS KS 8.01 02/23/06 FIRST AMERICAN CORP CA 5.02,9.01 02/21/06 FIRST INTERSTATE BANCSYSTEM INC MT 7.01,8.01 02/23/06 FIRST LITCHFIELD FINANCIAL CORP DE 8.01,9.01 02/23/06 FIRST MIDWEST BANCORP INC DE 1.01 02/22/06 FIRST MONTAUK FINANCIAL CORP NJ 5.02,8.01,9.01 02/24/06 FIRST NATIONAL FUNDING LLC NE 8.01,9.01 02/15/06 FMC CORP DE 8.01,9.01 02/24/06 FMC TECHNOLOGIES INC DE 7.01,9.01 02/24/06 FOCUS ENHANCEMENTS INC DE 8.01 02/23/06 FOREST CITY ENTERPRISES INC OH 1.01,9.01 01/20/06 Fortuna Gaming Corp. 8.01 02/24/06 FOXHOLLOW TECHNOLOGIES, INC. DE 1.01 02/17/06 FRONTIER OIL CORP /NEW/ WY 1.01 02/21/06 GABRIEL TECHNOLOGIES CORP DE 7.01,9.01 02/21/06 GENCOR INDUSTRIES INC DE 2.02,8.01,9.01 02/17/06 GENE LOGIC INC DE 2.02,8.01,9.01 02/24/06 GENERAL CABLE CORP /DE/ DE 1.01 02/23/06 GENERAL MOTORS CORP DE 1.01 02/21/06 GENERAL NUTRITION CENTERS INC PA 5.02 02/23/06 GENESIS ENERGY LP DE 2.02,9.01 02/24/06 GENWORTH FINANCIAL INC DE 1.01 02/24/06 GLADSTONE COMMERCIAL CORP MD 1.01,2.01,2.03,9.01 02/21/06 Global Logistics Acquisition CORP DE 8.01,9.01 02/21/06 GLOBETRAC INC DE 4.01,9.01 02/24/06 GNC CORP DE 5.02 02/23/06 GP STRATEGIES CORP DE 5.02 02/17/05 GRANITE CITY FOOD & BREWERY LTD MN 1.01 02/22/06 GRUBB & ELLIS CO DE 8.01,9.01 02/21/06 GSR Mortgage Loan Trust 2006-2F DE 8.01 02/24/06 GTX INC /DE/ DE 7.01 02/24/06 GUARDIAN TECHNOLOGIES INTERNATIONAL I DE 4.02,8.01 02/22/06 HANDHELD ENTERTAINMENT, INC. NV 3.02,9.01 02/22/06 HANDLEMAN CO /MI/ MI 2.02,9.01 02/24/06 HEALTH MANAGEMENT ASSOCIATES INC DE 1.01,9.01 02/21/06 HEARTLAND OIL & GAS CORP NV 8.01,9.01 02/07/06 Henry Bros. Electronics, Inc. DE 2.02,9.01 02/23/06 HENRY JACK & ASSOCIATES INC DE 5.04,9.01 02/24/06 HERBST GAMING INC NV 8.01 02/24/06 HIENERGY TECHNOLOGIES INC DE 5.02,8.01 02/17/06 HIGHWOODS PROPERTIES INC MD 4.01,9.01 02/17/06 HOLOBEAM INC DE 5.02 02/22/06 HOME PROPERTIES INC MD 7.01,9.01 12/31/05 HOOKER FURNITURE CORP VA 5.02,9.01 02/22/06 HOUSEHOLD AFFINITY CREDIT CARD MASTER DE 9.01 02/15/06 HOUSEHOLD PRIVATE LABEL CREDIT CARD M DE 9.01 02/15/06 HSBC Automotive Trust 2005-1 NV 9.01 02/17/06 HSBC Automotive Trust 2005-2 NV 9.01 02/17/06 HSBC Automotive Trust 2005-3 9.01 02/17/06 HSBC Home Equity Loan Trust 2005-1 DE 9.01 02/21/06 HSBC HOME EQUITY LOAN TRUST 2005-2 DE 9.01 02/21/06 HSBC HOME EQUITY LOAN TRUST 2005-3 DE 9.01 02/21/06 Hughes Communications, Inc. DE 5.03,9.01 02/24/06 Huntsman CORP DE 2.02 02/24/06 Huntsman CORP DE 1.01,8.01,9.01 02/18/06 HUNTSMAN INTERNATIONAL LLC DE 1.01,8.01,9.01 02/18/06 HURCO COMPANIES INC IN 2.02,9.01 01/31/06 HYDROGEN ENGINE CENTER, INC. NV 9.01 02/24/06 iCURIE, INC. NV 9.01 07/08/05 AMEND IKANOS COMMUNICATIONS CA 1.01,2.01,7.01,9.01 02/17/06 IMAGE INNOVATIONS HOLDINGS INC NV 1.01,3.02 02/17/06 IMPERIAL PETROLEUM INC NV 1.01,9.01 02/24/06 INTEGRAL SYSTEMS INC /MD/ MD 8.01 02/23/06 INTERCARE DX INC CA 7.01 02/24/06 INTERLINE BRANDS INC 2.02,9.01 02/23/06 INTERLINE BRANDS, INC./DE DE 2.02,9.01 02/23/06 INTERNATIONAL SMART SOURCING INC DE 5.02 02/23/06 INTROGEN THERAPEUTICS INC 1.01,9.01 02/24/06 INVERNESS MEDICAL INNOVATIONS INC DE 1.01,2.02,3.02,7.01,8.01,9.01 02/24/06 IPARTY CORP DE 2.02,9.01 02/24/06 IPAYMENT INC DE 2.02,9.01 02/24/06 IPSCO INC 8.01,9.01 02/24/06 IRWIN FINANCIAL CORP IN 4.01,9.01 02/24/06 ISA INTERNATIONALE INC DE 4.02 12/31/05 ISCO INTERNATIONAL INC DE 1.01,8.01,9.01 02/20/06 Island Residences Club, Inc. 5.01,5.02 02/24/06 ISTAR FINANCIAL INC MD 8.01,9.01 02/21/06 ITLA CAPITAL CORP CA 1.01,8.01,9.01 02/24/06 ITRON INC /WA/ WA 5.02 02/22/06 IVANHOE ENERGY INC 2.01,3.02,9.01 02/18/06 iVOW, Inc. DE 1.01,3.02,9.01 02/22/06 JACLYN INC DE 3.02,9.01 02/17/06 JAVELIN PHARMACEUTICALS, INC DE 8.01,9.01 02/23/06 JEFFERSON BANCSHARES INC TN 8.01,9.01 02/24/06 JLG INDUSTRIES INC PA 8.01,9.01 02/23/06 JMAR TECHNOLOGIES INC DE 8.01,9.01 02/10/06 JOURNAL REGISTER CO DE 1.01,9.01 02/21/06 K2 INC DE 1.01,2.03,9.01 02/21/06 KAYDON CORP DE 2.02,9.01 02/24/06 KENTUCKY BANCSHARES INC /KY/ KY 1.01 02/24/06 KINDRED HEALTHCARE, INC DE 1.01,9.01 02/22/06 KOSAN BIOSCIENCES INC CA 1.01,5.02 01/03/06 LAM RESEARCH CORP DE 5.02 01/03/06 AMEND LANDAMERICA FINANCIAL GROUP INC VA 2.02,9.01 12/31/05 LANDMARK BANCORP INC DE 2.01,9.01 02/24/06 AMEND LCA VISION INC DE 1.01,9.01 02/21/06 LEAP WIRELESS INTERNATIONAL INC DE 1.01 02/17/06 LEAR CORP DE 5.02,9.01 02/22/06 LEARNING TREE INTERNATIONAL INC DE 5.02,5.03 02/21/06 Legend Investment CORP DE 2.01,3.02,9.01 02/21/06 LEHMAN ABS CORP BACKED TRUST CERTS SE DE 8.01,9.01 02/13/06 LEHMAN ABS CORP BCKD TR CERTS AT&T NT DE 8.01,9.01 02/13/06 LEHMAN BROTHERS HOLDINGS INC DE 3.02,3.03 02/20/06 LIBERTY MEDIA CORP /DE/ DE 7.01 02/22/06 LITTLE SQUAW GOLD MINING CO AK 1.01,3.02 02/24/06 LL&E ROYALTY TRUST TX 7.01,9.01 02/24/06 LOGILITY INC GA 5.02 02/21/06 LORAL SPACE & COMMUNICATIONS INC. DE 5.02 02/24/06 LYDALL INC /DE/ DE 2.02,9.01 02/24/06 MAF BANCORP INC DE 7.01 02/23/06 MAIN STREET TRUST INC IL 1.01 02/21/06 MANGAPETS, INC. DE 8.01 02/23/06 MARTHA STEWART LIVING OMNIMEDIA INC DE 2.02,9.01 02/22/06 MASSEY ENERGY CO DE 1.01,5.02,5.03,8.01,9.01 02/20/06 MASTR ASSET BACKED SECURITIES TRUST 2 DE 9.01 02/10/06 MEDCATH CORP DE 1.01,1.02,5.02,9.01 02/21/06 MEDIA SCIENCES INTERNATIONAL INC DE 5.02 02/22/06 MEDISTEM LABORATORIES, INC. 1.01,9.01 02/23/06 MENTOR GRAPHICS CORP OR 2.02,7.01 01/26/06 AMEND MERRILL LYNCH MORTGAGE INVESTORS TRUS DE 8.01,9.01 10/25/05 AMEND MERRILL LYNCH MORTGAGE INVESTORS TRUS DE 8.01,9.01 11/25/05 AMEND MERRILL LYNCH MORTGAGE INVESTORS TRUS DE 8.01,9.01 12/27/05 AMEND MIAD SYSTEMS LTD A6 4.01,9.01 02/08/06 AMEND MICRO COMPONENT TECHNOLOGY INC MN 1.01,3.02,9.01 02/17/06 MICRON ENVIRO SYSTEMS INC NV 8.01 02/23/06 MICROSTRATEGY INC DE 1.01,5.02 02/20/06 MILE MARKER INTERNATIONAL INC FL 2.02,9.01 02/24/06 MILLS CORP DE 2.02,2.05,3.01,5.02, 02/17/06 7.01,8.01,9.01 MINDEN BANCORP INC 2.02,9.01 02/23/06 MIPS TECHNOLOGIES INC DE 1.01,9.01 02/21/06 MIRANT CORP DE 1.01 02/21/06 MIRAVANT MEDICAL TECHNOLOGIES DE 8.01 02/24/06 MODINE MANUFACTURING CO WI 1.01,5.02,9.01 02/20/06 MOHAWK INDUSTRIES INC DE 2.02,5.03,9.01 02/24/06 MONTPELIER RE HOLDINGS LTD D0 5.02,7.01,9.01 02/24/06 MORGAN STANLEY DE 9.01 02/21/06 MORTGAGE ASSET SECURITIZATION TRANSAC DE 8.01,9.01 02/24/06 MortgageIT Holdings, Inc. MD 8.01 02/24/06 MT ULTIMATE HEALTHCARE CORP NV 1.01,9.01 02/21/06 MVC CAPITAL, INC. DE 5.02 02/20/06 MYERS INDUSTRIES INC OH 1.01,9.01 02/21/06 NABI BIOPHARMACEUTICALS DE 1.01,1.02 02/17/06 NABORS INDUSTRIES LTD D0 8.01,9.01 02/24/06 NANOSCIENCE TECHNOLOGIES INC NV 7.01 02/24/06 NARROWSTEP INC DE 1.01,3.02,9.01 02/22/06 NATHANIEL ENERGY CORP NV 7.01 02/24/06 NATIONAL CITY AUTO RECEIVABLES TRUST DE 8.01,9.01 02/15/06 NATIONAL CITY AUTO RECEIVABLES TRUST 8.01,9.01 02/15/06 National City Credit Card Master Note DE 8.01,9.01 02/15/06 NATIONAL CITY CREDIT CARD MASTER TRUS 8.01,9.01 02/15/06 NATIONAL OILWELL VARCO INC DE 2.02,9.01 02/24/06 NATIONAL RURAL UTILITIES COOPERATIVE DC 5.02 02/21/06 NAVISTAR INTERNATIONAL CORP DE 1.01,2.03,5.03,8.01,9.01 02/21/06 NEKTAR THERAPEUTICS DE 1.01,5.02,9.01 02/24/06 NELNET INC NE 2.03 02/21/06 Nelnet Student Loan Trust 2006-1 1.01,9.01 02/21/06 NEOMEDIA TECHNOLOGIES INC DE 2.01 02/22/06 NET2PHONE INC DE 8.01,9.01 02/24/06 NETWOLVES CORP NY 2.02,9.01 02/22/06 NETWORTH TECHNOLOGIES, INC. DE 5.02 02/21/06 NEUSTAR INC 1.01,8.01 02/22/06 NEWARK GROUP, INC NJ 7.01 02/20/06 NEWMARKET CORP VA 1.01,8.01,9.01 02/23/06 NewPage CORP DE 1.01,9.01 02/23/06 NEWS CORP 4.01,9.01 02/17/06 NEWS CORP 8.01,9.01 02/24/06 NICOR INC IL 2.02,9.01 02/24/06 NORTHERN TRUST CORP DE 1.01,9.01 02/21/06 NORTHWEST INDIANA BANCORP IN 8.01,9.01 02/24/06 NVIDIA CORP DE 8.01,9.01 02/20/06 NYFIX INC DE 1.01,9.01 02/16/06 NYMEX HOLDINGS INC DE 8.01,9.01 02/24/06 OCCAM NETWORKS INC/DE DE 5.03,7.01,9.01 02/23/06 OFFICEMAX INC DE 5.02 02/09/06 AMEND OGE ENERGY CORP OK 2.02,9.01 02/24/06 OKLAHOMA GAS & ELECTRIC CO OK 2.02,9.01 02/24/06 OMEGA PROTEIN CORP NV 1.01,9.01 02/22/06 OneTravel Holdings, Inc. DE 3.01,9.01 02/17/06 ONLINE PROCESSING INC NV 8.01 02/24/06 AMEND OPEN SOLUTIONS INC DE 1.01 02/17/06 OSAGE FEDERAL FINANCIAL INC 8.01,9.01 02/24/06 OSI PHARMACEUTICALS INC DE 8.01,9.01 02/24/06 OXFORD MEDIA, INC. NV 1.01,5.02,9.01 02/17/06 PALADIN REALTY INCOME PROPERTIES INC MD 8.01 02/23/06 PANERA BREAD CO DE 9.01 02/24/06 ParaFin CORP CO 1.01,2.01 02/13/06 PARAGON FINANCIAL CORP DE 5.02 02/16/06 PARKER DRILLING CO /DE/ DE 1.01 02/20/06 PARTNERS TRUST FINANCIAL GROUP INC 7.01 02/23/06 PARTNERS TRUST FINANCIAL GROUP INC 5.02,8.01 02/22/06 PATH 1 NETWORK TECHNOLOGIES INC DE 1.01,3.02,3.03,5.02 02/20/06 PEAK ENTERTAINMENT HOLDINGS INC NV 1.02 02/13/06 PEDIANET COM INC NY 8.01 02/23/06 PENNSYLVANIA REAL ESTATE INVESTMENT T PA 5.02 02/23/06 PEOPLENET INTERNATIONAL CORP DE 5.02 02/22/06 PEOPLES BANCTRUST CO INC AL 1.01,5.03,9.01 02/24/06 PFIZER INC DE 1.01 02/24/06 PHOENIX TECHNOLOGIES LTD DE 1.01,9.01 02/17/06 PINNACLE AIRLINES CORP DE 2.02,9.01 02/23/06 PINNACLE WEST CAPITAL CORP AZ 8.01 02/23/06 PIONEER NATURAL RESOURCES CO DE 7.01,9.01 02/23/06 POINT THERAPEUTICS INC DE 8.01,9.01 02/23/06 PORTEC RAIL PRODUCTS INC WV 2.02,9.01 02/23/06 POWER TECHNOLOGY INC/CN NV 1.01,2.03,3.02 02/21/06 POWER TECHNOLOGY INC/CN NV 1.01 02/10/06 AMEND PREFORMED LINE PRODUCTS CO OH 2.02,9.01 02/23/06 PREMIER EXHIBITIONS, INC. 1.01,5.02,9.01 02/21/06 PRIMUS GUARANTY LTD 1.01 02/15/06 AMEND PYRAMID OIL CO CA 8.01 02/21/06 QUEST OIL CORP NV 1.01,9.01 02/23/06 RANGE RESOURCES CORP DE 1.01 02/21/06 RAYMOND JAMES FINANCIAL INC FL 7.01 02/24/06 REDOX TECHNOLOGY CORP DE 7.01,8.01,9.01 02/22/06 REGENERON PHARMACEUTICALS INC NY 7.01 02/24/06 REGENERON PHARMACEUTICALS INC NY 2.02,9.01 02/24/06 RENOVIS INC DE 2.02,9.01 02/23/06 REPUBLIC BANCORP INC /KY/ KY 1.01,8.01 02/24/06 RESOLVE STAFFING INC NV 8.01,9.01 02/24/06 REVLON CONSUMER PRODUCTS CORP DE 1.01 02/22/06 REVLON INC /DE/ DE 1.01 02/22/06 RIMAGE CORP MN 1.01 02/20/06 ROBERTS REALTY INVESTORS INC GA 5.02 02/21/06 ROPER INDUSTRIES INC /DE/ DE 2.02,9.01 02/23/06 ROTECH HEALTHCARE INC DE 2.02,9.01 02/23/06 SACO I Trust 2006-1 DE 9.01 02/23/06 SAKS CREDIT CARD MASTER TRUST NV 9.01 02/15/06 SALIX PHARMACEUTICALS LTD 2.02,9.01 02/24/06 SAUL CENTERS INC MD 8.01,9.01 02/24/06 SAUL CENTERS INC MD 2.02,9.01 02/22/06 SCHOOL SPECIALTY INC WI 8.01,9.01 02/24/06 SCORES HOLDING CO INC UT 8.01 02/17/06 SEARCHHELP INC 8.01 02/24/06 SECURED SERVICES INC DE 5.02 02/17/06 SECURITISATION ADVISORY SERVICES PTY 8.01,9.01 02/24/06 SENSIENT TECHNOLOGIES CORP WI 4.01,9.01 02/17/06 SEPRACOR INC /DE/ DE 1.01,8.01 02/13/06 SHENANDOAH TELECOMMUNICATIONS CO/VA/ VA 8.01,9.01 02/24/06 SHENANDOAH TELECOMMUNICATIONS CO/VA/ VA 1.01,8.01,9.01 02/15/06 SHERWIN WILLIAMS CO OH 1.01,9.01 02/22/06 SHILOH INDUSTRIES INC DE 9.01 02/24/06 SHOE PAVILION INC DE 2.02,9.01 02/24/06 SI INTERNATIONAL INC DE 1.01 02/17/06 SI INTERNATIONAL INC DE 1.01,9.01 12/30/05 AMEND SI INTERNATIONAL INC DE 2.02,9.01 02/21/06 AMEND SIERRA HEALTH SERVICES INC NV 7.01 02/23/06 SILVER RIVER VENTURES, INC. NV 7.01 02/24/06 SKYE INTERNATIONAL, INC NV 5.02,5.03,9.01 02/16/06 SKYE INTERNATIONAL, INC NV 8.01 02/24/06 SKYLYNX COMMUNICATIONS INC DE 1.01,9.01 02/21/06 SMART VIDEO TECHNOLOGIES INC 8.01,9.01 02/23/06 SMUCKER J M CO OH 7.01,9.01 02/24/06 SONIC AUTOMOTIVE INC DE 2.02,9.01 02/21/06 Soundview Home Loan Trust 2006-1 DE 8.01,9.01 02/06/06 SOURCECORP INC DE 1.01,9.01 02/17/06 SOUTH JERSEY INDUSTRIES INC NJ 7.01 02/24/06 SOUTH JERSEY INDUSTRIES INC NJ 7.01 02/24/06 AMEND SOUTHERN CO DE 1.01,5.02 02/20/06 SPARTAN STORES INC MI 5.04,9.01 02/24/06 SPX CORP DE 1.01,9.01 02/20/06 ST MARY LAND & EXPLORATION CO DE 2.02,9.01 02/23/06 STAAR SURGICAL CO DE 1.01 02/17/06 STANDARD PARKING CORP DE 8.01,9.01 02/24/06 STANDARD REGISTER CO OH 2.02,9.01 02/23/06 STANDARD REGISTER CO OH 1.01,9.01 02/22/06 STAR BUFFET INC DE 7.01,9.01 02/24/06 STAR GAS PARTNERS LP DE 8.01,9.01 02/24/06 STATION CASINOS INC NV 8.01 02/23/06 Stereotaxis, Inc. DE 2.02,9.01 02/23/06 STERLING BANCORP NY 8.01 02/23/06 STILLWATER MINING CO /DE/ DE 2.02,9.01 02/24/06 STILLWATER MINING CO /DE/ DE 1.01 02/23/06 STRUCTURED OBLIGATIONS CORP LONG TERM DE 8.01,9.01 02/15/06 STRUCTURED OBLIGATIONS CORP LONG TERM DE 8.01,9.01 02/15/06 STRUCTURED OBLIGATIONS CORP LONG TERM DE 8.01,9.01 02/15/06 STRUCTURED OBLIGATIONS CORP SELECT NO DE 8.01,9.01 02/15/06 STRUCTURED OBLIGATIONS CORP SELECT NO DE 8.01,9.01 02/15/06 SUBURBAN PROPANE PARTNERS LP DE 1.01,2.03,9.01 02/09/06 SUN MICROSYSTEMS, INC. DE 1.01,5.02,9.01 02/17/06 SUPERIOR ENERGY SERVICES INC DE 2.02,9.01 02/23/06 SUPERVALU INC DE 2.06,9.01 02/22/06 SURETY CAPITAL CORP /DE/ DE 5.02 02/22/06 TALBOTS INC DE 1.01,9.01 02/22/06 TELECOMMUNICATION SYSTEMS INC /FA/ 2.02,9.01 02/23/06 TELETECH HOLDINGS INC DE 7.01,9.01 02/21/06 TELIK INC DE 1.01 02/17/06 TEREX CORP DE 1.01 02/24/06 TETRA TECHNOLOGIES INC DE 2.02,9.01 02/24/06 TEXAS UNITED BANCSHARES INC TX 5.02 02/23/06 TIME WARNER INC DE 5.02,5.03,9.01 02/23/06 TOO, INC. DE 4.01,9.01 02/09/06 AMEND TOR MINERALS INTERNATIONAL INC DE 8.01,9.01 02/24/06 TORCHMARK CORP DE 1.01,5.02,9.01 02/22/06 TOREADOR RESOURCES CORP DE 7.01,9.01 02/21/06 TOREADOR RESOURCES CORP DE 7.01,9.01 02/24/06 TRACEGUARD TECHNOLOGIES, INC. 1.01,9.01 02/15/06 AMEND TransMontaigne Partners L.P. DE 1.01,9.01 02/20/06 TRESTLE HOLDINGS INC DE 9.01 03/16/05 AMEND TRICELL INC 4.01,9.01 02/22/06 AMEND TRIMAX CORP NV 8.01 02/13/06 TRUSTREET PROPERTIES INC MD 5.02,9.01 02/20/06 uBid.com Holdings, Inc. DE 2.01,9.01 12/29/05 AMEND UNITED DOMINION REALTY TRUST INC MD 5.02,7.01,9.01 02/20/06 UNITEDHEALTH GROUP INC MN 9.01 12/20/05 AMEND UNIVERSAL COMMUNICATION SYSTEMS INC NV 5.02,9.01 02/23/06 UNIVERSAL HEALTH SERVICES INC DE 1.01 02/21/06 Universal Truckload Services, Inc. MI 2.02,9.01 02/23/06 USI HOLDINGS CORP DE 2.02,9.01 12/31/05 VASCO DATA SECURITY INTERNATIONAL INC DE 2.02,9.01 02/21/06 VASO ACTIVE PHARMACEUTICALS INC DE 8.01,9.01 02/14/06 VECTREN CORP IN 8.01,9.01 02/16/06 Venoco, Inc. DE 8.01 02/21/06 VERSO TECHNOLOGIES INC MN 1.01,3.02,9.01 02/17/06 VERTICAL COMPUTER SYSTEMS INC NV 1.01,9.01 02/22/06 VESTIN FUND II LLC 8.01 02/24/06 VIISAGE TECHNOLOGY INC DE 2.01,3.02,7.01,9.01 02/17/06 W&T OFFSHORE INC TX 7.01,9.01 02/24/06 WACHOVIA CORP NEW NC 5.02 02/21/06 WALKER FINANCIAL CORP DE 1.01,2.03,3.02,9.01 02/20/06 WEBEX COMMUNICATIONS INC 5.02,9.01 02/22/06 WELLS REAL ESTATE FUND XIV LP GA 9.01 01/20/06 AMEND WESTERN GAS RESOURCES INC DE 2.02,9.01 02/23/06 WESTERN POWER & EQUIPMENT CORP DE 1.01,3.02,9.01 02/24/06 WESTWOOD ONE INC /DE/ DE 2.02,5.02,9.01 02/22/06 WHITING PETROLEUM CORP DE 1.01,5.03,9.01 02/23/06 WHITING PETROLEUM CORP DE 1.01,5.03,9.01 02/23/06 WHOLE LIVING INC NV 8.01 02/24/06 WILMINGTON TRUST CORP DE 1.01 02/22/06 WORLD FUEL SERVICES CORP FL 1.01 11/04/05 XETA TECHNOLOGIES INC OK 7.01 02/23/06 YORK WATER CO PA 2.02,9.01 02/24/06 ZIX CORP TX 2.02,9.01 02/23/06