SEC NEWS DIGEST Issue 2006-59 March 28, 2006 COMMISSION ANNOUNCEMENTS SUSAN WYDERKO TO TESTIFY Susan Wyderko, Director of the Office of Investor Education and Assistance and Acting Director of the Division of Investment Management, will testify before the Senate Special Committee on Aging on Wednesday, March 29, 2006. Ms. Wyderko's testimony, which concerns Elderly Investment Fraud, will be delivered at a hearing of the Committee held in Room 106 of the Dirksen Senate Office Building at 10:00 a.m. SCOTT TAUB TO TESTIFY Scott Taub, Acting Chief Accountant, will testify before the House Subcommittee on Capital Markets, Insurance and Government Sponsored Enterprises on Wednesday, March 29, 2006. Mr. Taub's testimony, which concerns the Reduction of Complexity and the Use of Interactive Data in Financial Reporting, will be delivered at a hearing of the Subcommittee held in Room 2128 of the Rayburn House Office Building at 10:00 a.m. ENFORCEMENT PROCEEDINGS IN THE MATTER OF JAMES DICKEY On March 27, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934 and Section 203(f) of the Investment Advisers Act of 1940, Making Findings, and Imposing Remedial Sanctions (Order) against James R. Dickey. The Order finds that on March 6, 2006, a final judgment was entered by consent against Dickey, permanently enjoining him from future violations of Sections 5(a), 5(c), and 17(a) of the Securities Act of 1933, and Sections 10(b) and 15(a) of the Exchange Act and Rule 10b-5 thereunder, in the civil action entitled SEC v. Conrad P. Seghers and James R. Dickey, Civil Action Number 3:04CV-1320-K, in the United States District Court for the Northern District of Texas. Dickey was associated with Integral Investment Management, LP (Integral), an unregistered investment adviser and the general partner of three hedge funds. Dickey was also the president of Integral Management, LLC, the general partner of Integral, and was acting as an unregistered broker-dealer during the relevant period. The Commission's complaint alleged that between June 2000 and September 2001 Integral fraudulently caused the Funds to overstate to investors the value of their investments in the Funds by anywhere from 13% to 77% and thereby misrepresented the Funds' rates of returns. Dickey, who marketed the Funds, knew, or was reckless in not knowing, that the Funds' investors received monthly and quarterly account statements that materially overstated the value of their holdings. In addition, Dickey sold interests in the Funds through offering documents and marketing materials that misrepresented that the Funds had prime brokers when they did not. The complaint also alleged that Dickey offered and sold unregistered securities. Based on the above, the Order bars Dickey from association with any broker, dealer or investment adviser, with a right to reapply for association after five (5) years to the appropriate self-regulatory association or, if there is none, to the Commission. Dickey consented to the issuance of the Order without admitting or denying any of the findings in the Order except as to entry of the final judgment by the District Court. (Rels. 34-53555; IA-2502; File No. 3-12248) SEC CHARGES TWO FORMER ENRON EMPLOYEES WITH VIOLATING FEDERAL SECURITIES LAWS David T. Leboe, Former Enron Accountant, and Dale G. Rasmussen, Former Enron Attorney, Simultaneously Settle Charges On March 27, the Commission charged David T. Leboe, a former Enron accountant, and Dale G. Rasmussen, a former Enron attorney, with violating the antifraud provisions of the federal securities laws and with aiding and abetting Enron's violations of the reporting and record-keeping provisions. As alleged in the Commission's complaint, Leboe and Rasmussen, along with others, engaged in a scheme to manipulate Enron's publicly-reported earnings, which resulted in Enron filing materially false and misleading financial statements in the company's annual report on Form 10-K for the fiscal year ended Dec. 31, 2000, and in the company's quarterly report on Form 10-Q for the third quarter of fiscal year 2000. Specifically, the Commission's complaint alleges, among other things, that Leboe and Rasmussen worked on a project known as "Coyote Springs 2," which involved the sale of a power plant development project in Oregon. In conformity with relevant accounting rules, revenues from such a project could only be recognized over time, on a percentage of completion basis, as the construction progressed. Subsequently, Leboe and Rasmussen, among others, carried out a scheme to circumvent the accounting rules and to recognize an immediate gain based on the appreciation in the price of the turbine generator that was to be installed at the Coyote Springs 2 power plant. As alleged in the complaint, Leboe engaged in a number of improper accounting practices that materially increased Enron's annual and quarterly revenue and net income, in a departure from Generally Accepted Accounting Principles (GAAP). These practices included, among other things, improperly accelerating the recognition of revenue from the sale of the Coyote Springs 2 construction contract, and concealing undocumented side agreements from Enron's independent auditors. In addition, the Complaint alleges that Leboe actively sought to keep others from disclosing information to Enron's independent auditors about these side agreements. Furthermore, the complaint alleges that Rasmussen, the primary Enron in-house attorney working on the sale, negotiated various terms of the transaction and drafted several of the key documents. While doing this, he worked closely with Enron's accountants to ensure that the wording in the legal documents did not jeopardize Enron's efforts to circumvent GAAP. In addition, the Complaint alleges that Rasmussen was aware that undocumented side agreements relating to the sale were being concealed from Enron's independent auditors and that he actively sought to keep others from disclosing information to the auditors about these side agreements. Simultaneously with the filing of the Complaint, Leboe and Rasmussen, without admitting or denying the Commission's allegations, each consented to the entry of a final judgment that permanently enjoins each from violating Sections 10(b) and 13(b)(5) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 10b-5 and 13b2-1 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 and 13a-13 thereunder. As part of the settlement agreements, which are subject to the approval of the U.S. District Court, each has agreed to pay nominal disgorgement of $1 and a civil penalty of $30,000. The Commission intends to have these funds paid into a court account pursuant to the Fair Fund provisions of Section 308(a) of the Sarbanes-Oxley Act of 2002 (Fair Fund) for ultimate distribution to victims of the fraud. Leboe also consented to the entry of an Administrative Order, pursuant to Rule 102(e) of the Commission's Rules of Practice, barring him from appearing or practicing before the Commission as an accountant, with a right to re-apply after five years. Similarly, Rasmussen consented to the entry of an Administrative Order, pursuant to Rule 102(e) of the Commission's Rules of Practice, barring him from appearing or practicing before the Commission as an attorney, with a right to re- apply after three years. The Commission acknowledges the assistance of the U.S. Department of Justice Enron Task Force. The Commission's investigation is continuing as to others. [SEC v. David T. Leboe, Dale G. Rasmussen, Civil Action No. H-06-1020 (S.D. Tex.)] (LR-19623; AAE Rel. 2399) SEC SETTLES CHARGES AGAINST FORMER i2 TECHNOLOGIES EXECUTIVE REAGAN L. LANCASTER On March 23, the Commission settled civil charges against Reagan L. Lancaster, a former officer of Dallas-based i2 Technologies, Inc. and a defendant in the Commission's July 2005 enforcement action against three former i2 officers arising from an alleged scheme to overstate i2's revenues. Without admitting or denying the Commission's allegations, Lancaster has consented to the entry of a final judgment enjoining him from violating or aiding and abetting violations of the antifraud, record-keeping, reporting and internal-controls provisions of the federal securities laws. Lancaster also has consented to pay a civil penalty and disgorgement, with prejudgment interest. The settlement is subject to approval by the United States District Court for the Northern District of Texas, the Honorable Sidney A. Fitzwater presiding. The Commission's complaint alleges that, over the four years ended Dec. 31, 2001 and the first three quarters of 2002, i2 misstated approximately $1 billion of software license revenue, including over $125 million of revenue it never should have recognized. The complaint further alleges that Lancaster participated and assisted others in a fraudulent revenue-recognition scheme by (1) selling software that needed substantial modification, adaptation or customization, from which i2 recognized license revenue upfront, contrary to generally accepted accounting principles; (2) attending i2's internal quarterly revenue meetings without mentioning that i2 was selling software that needed substantial modification, adaptation or customization, facts that would have defeated upfront revenue recognition; and (3) assuring analysts that i2's customer relations were "good" when he knew they were not. The Complaint also alleges that Lancaster profited by trading on the basis of material nonpublic information. Lancaster filed a motion to dismiss the Commission's charges. The proposed Judgment to which Lancaster has consented, without admitting or denying the Commission's allegations, enjoins Lancaster from violating or aiding and abetting violations of Section 17(a) of the Securities Act of 1933 and Sections 10(b), 13(a), 13(b)(2)(A), 13(b)(2)(B) and 13(b)(5) of the Securities Exchange Act of 1934 and Rules 10b-5, 12b-20, 13a-1, 13a-13, 13b2-1 thereunder. The proposed Judgment also orders Lancaster to pay disgorgement and prejudgment interest of $1,172,355 and a third-tier civil penalty of $120,000. For further information about the Commission's action against the former i2 executives, see Litigation Release No. 19306 (July 18, 2005) and Accounting and Auditing Enforcement Release No. 2279 (July 18, 2005). The Commission acknowledges the assistance of the U.S. Attorney's Office for the Northern District of Texas and the United States Postal Inspection Service. [SEC v. Gregory A. Brady, et al., Civil Action No. 3:05-CV-1416-D, USDC, NDTX, Dallas Division] (LR-19624; AAE Rel. 2400) SEC CHARGES CALIFORNIA DRUG EXECUTIVE WITH INSIDER TRADING AFTER LEARNING OF THE FDA'S REACTION TO CANCER TESTS OF COMPANY'S ACNE DRUG On March 28, the Commission filed suit in the U.S. District Court for the Southern District of New York against Alexander J. Yaroshinsky, a Vice President at Palo Alto, California-based Connetics Corp., charging him with illegally trading on the basis of non-public, inside information that after learning the FDA's preliminary reactions to a study relating to cancer tests of its acne drug. At the Commission's request, the Honorable Michael B. Mukasey issued an order freezing Yaroshinsky's assets, temporarily restraining him from further violations, and granting other emergency relief. The Commission's complaint alleges that Yaroshinsky, who participated in tests which led the FDA to ultimately conclude that the drug was "unsafe for use," learned the FDA's preliminary views with respect to the cancer tests in an April 13, 2005 call with the FDA. Shortly thereafter, Yaroshinsky positioned himself to profit from a fall in the price of Connetics' stock. In accounts he controlled, Yaroshinsky sold 15,100 previously acquired Connetics shares, and bought 2,076 put contracts which gave him the right to sell Connetics shares at a fixed price and profit when the shares fell below that price. Ultimately, on June 13, 2005, when news of the non-approval was made public, Connetics' share price fell 27% and Yaroshinsky reaped a benefit of at least $680,000. The complaint charges Yaroshinsky with violations of the anti-fraud provisions of the Securities Exchange Act of 1934, specifically Section 10(b) and rule 10-b5 thereunder, and seeks a permanent injunction, disgorgement of all ill-gotten gains plus prejudgment interest, and civil money penalties. The Commission would like to acknowledge the assistance of Chicago Board Options Exchange. [SEC v. Alexander J. Yaroshinsky, Civil Action No. 06CV2401, S.D.N.Y] (LR-19625) SELF-REGULATORY ORGANIZATIONS PROPOSED RULE CHANGES The National Association of Securities Dealers filed a proposed rule change (SR-NASD-2005-067) and Amendment Nos. 1, 2, and 3 thereto to clarify the availability of a review process for eligibility determinations under NASD Rule 6530 and to implement fees for such review. Publication of the proposal is expected in the Federal Register during the week of March 27. (Rel. 34-53546) The Philadelphia Stock Exchange filed a proposed rule change (SR-Phlx- 2005-42) and Amendment Nos. 1, 2 and 3 thereto relating to establishment of a neutral "Referee." Publication of the proposal is expected in the Federal Register during the week of March 27. (Rel. 34-53548) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change (SR-NYSE-2006-11) filed by the New York Stock Exchange relating to a modification to the existing moratorium on the qualification and registration of Registered Competitive Market Makers 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 March 27. (Rel. 34-53549) WITHDRAWALS GRANTED An order has been issued granting 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, effective at the opening of business on March 28. (Rel. 34-53552) An order has been issued granting the application of SouthFirst Bancshares, Inc. to withdraw its common stock, $.01 par value, from listing and registration on the American Stock Exchange, effective at the opening of business on March 28. (Rel. 34-53553) An order has been issued granting the application of MEDTOX Scientific, Inc. to withdraw its common stock, $.15 par value, from listing and registration on the American Stock Exchange, effective at the opening of business on March 28. (Rel. 34-53554) 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-3 SOUTHWESTERN PUBLIC SERVICE CO, SPS TOWER, TYLER AT SIXTH ST, AMARILLO, TX, 79101, 3035717511 - 0 ($500,000,000.00) Debt, (File 333-132724 - Mar. 27) (BR. 02C) N-2 AETOS LONG SHORT STRATEGIES FUND LLC, CLIFFORD CHANCE ROGER & WELLS, 200 PARK AVENUE, NEW YORK, NY, 10166, 2128783435 - 0 ($2,000,000,000.00) Equity, (File 333-132725 - Mar. 27) (BR. 18) N-2 AETOS MULTI STRATEGY ARBITRAGE FUND LLC, CLIFFORD CHANCE ROGER & WELLS, 200 PARK AVENUE, NEW YORK, NY, 10166, 2128783435 - 0 ($1,500,000,000.00) Equity, (File 333-132726 - Mar. 27) (BR. 18) S-8 VITALSTREAM HOLDINGS INC, ONE JENNER, SUITE 100, IRIVINE, CA, 92618, (949) 743-2000 - 7,000,000 ($14,560,000.00) Equity, (File 333-132727 - Mar. 27) (BR. 08C) S-1 HERCULES OFFSHORE, INC., 11 GREENWAY PLAZA, SUITE 2950, HOUSTON, TX, 77046, 713-979-9300 - 9,200,000 ($288,052,000.00) Equity, (File 333-132728 - Mar. 27) (BR. 04B) S-3 ANADYS PHARMACEUTICALS INC, 3115 MERRYFIELD ROW, SAN DIEGO, CA, 92121, 8585303600 - 0 ($125,000,000.00) Equity, (File 333-132729 - Mar. 27) (BR. 01C) S-3ASR AMYLIN PHARMACEUTICALS INC, 9360 TOWNE CENTRE DR, SUITE 110, SAN DIEGO, CA, 92121, 6195522200 - 0 ($0.00) Equity, (File 333-132730 - Mar. 27) (BR. 01C) S-1 CHG Healthcare Services, Inc., 4021 SOUTH 700 EAST, SUITE 300, SALT LAKE CITY, UT, 84107, (801)264-6400 - 0 ($115,000,000.00) Equity, (File 333-132731 - Mar. 27) (BR. 01) F-3ASR DIAGEO PLC, 8 HENRIETTA PL, LONDON W1G 0NB, UNITED KINGDOM, X0, 00000, 011442079275200 - 0 ($0.00) Debt, (File 333-132732 - Mar. 27) (BR. 02A) N-2 Aetos Capital Opportunities Fund, LLC, 875 THIRD AVENUE, NEW YORK, NY, 10022, (212) 201-2500 - 0 ($300,000,000.00) Equity, (File 333-132733 - Mar. 27) (BR. 18) S-3 SPRINT NEXTEL CORP, 2001 EDMUND HALLEY DRIVE, RESTON, VA, 20191, 703-433-4000 - 0 ($1,067,706,300.00) Debt, (File 333-132734 - Mar. 27) (BR. 11B) S-3ASR BROADWING CORP, 7015 ALBERT EINSTEIN DR, COLUMBIA, MD, 21046-9400, 4432594000 - 7,400,000 ($10,811,400.00) Equity, (File 333-132735 - Mar. 27) (BR. 11B) S-8 HIGHWAY HOLDINGS LTD, LEVEL 8 LANDMARK N 39 LUNG SUM AVE, STE 810, SHEUNG SHUI, K3, 00000, 200,000 ($708,690.00) Equity, (File 333-132736 - Mar. 27) (BR. 06A) S-8 PIEDMONT NATURAL GAS CO INC, 1915 REXFORD RD, CHARLOTTE, NC, 28211, 7043643120 - 1,500,000 ($35,175,000.00) Equity, (File 333-132738 - Mar. 27) (BR. 02A) S-8 SYNOVUS FINANCIAL CORP, 1111 BAY AVENUE, STE 500 PO BOX 120, COLUMBUS, GA, 31901, 7066494818 - 608,054 ($16,940,384.44) Equity, (File 333-132739 - Mar. 27) (BR. 07B) S-3 PANACOS PHARMACEUTICALS, INC., 134 COOLIDGE AVE, WATERTOWN, MA, 02472, 617-926-1551 - 100,000,000 ($100,000,000.00) Equity, (File 333-132740 - Mar. 27) (BR. 01C) S-8 GRANITE CITY FOOD & BREWERY LTD, 5402 PARKDALE, SUITE 101, MINNEAPOLIS, MN, 55416, 952-215-0660 - 0 ($1,236,677.75) Equity, (File 333-132741 - Mar. 27) (BR. 05B) S-3ASR AMERICAN FINANCIAL GROUP INC, ONE EAST FOURTH STREET, SUITE 919, CINCINNATI, OH, 45202, 5135792121 - 0 ($0.00) Unallocated (Universal) Shelf, (File 333-132742 - Mar. 27) (BR. 01A) S-4 RURAL CELLULAR CORP, 3905 DAKOTA ST SW, P O BOX 2000, ALEXANDRIA, MN, 56308, 3207622000 - 0 ($175,000,000.00) Non-Convertible Debt, (File 333-132744 - Mar. 27) (BR. 11C) S-4 FSM-Delaware, Inc., 922 HIGHWAY #33, BUILDING 6, SUITE 1, FREEHOLD, NJ, 07728, 7322942353 - 988,117 ($51,382,084.00) Equity, (File 333-132745 - Mar. 27) (BR. ) S-3 CITIGROUP COMMERCIAL MORTGAGE SECURITIES INC, 388 GREENWICH STREET, NEW YORK, NY, 10013, 0 ($1,000,000.00) Mortgage Backed Securities, (File 333-132746 - Mar. 27) (BR. 05D) F-3ASR UBS AG, BAHNHOFSTRASSE 45, P O BOX CH 8098, ZURICH, V8, -, 41-1-234-4100 - 0 ($0.00) Other, (File 333-132747 - Mar. 27) (BR. 07C) S-3 DYNAMIC MATERIALS CORP, 3036655700 - 5,926,982 ($203,591,832.00) Equity, (File 333-132748 - Mar. 27) (BR. 06B) S-8 LINCOLN EDUCATIONAL SERVICES CORP, 200 EXECUTIVE DRIVE, WEST ORANGE, NJ, 07052, 9737369340 - 1,100,000 ($18,171,264.64) Equity, (File 333-132749 - Mar. 27) (BR. 11B) S-3ASR COMCAST CORP, 0 ($0.00) Debt, (File 333-132750 - Mar. 27) (BR. 11C) 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 ------------------------------------------------------------------------------------------------------- ABLE ENERGY INC DE 8.01,9.01 03/24/06 ACNB CORP PA 5.02,5.05,9.01 03/21/06 Acquicor Technology Inc DE 8.01,9.01 03/21/06 ACT TELECONFERENCING INC CO 5.02,9.01 03/22/06 ADAPTEC INC DE 1.01,5.02,5.03,9.01 03/21/06 ADELPHIA COMMUNICATIONS CORP DE 7.01 03/27/06 ADVANSTAR COMMUNICATIONS INC NY 1.01,9.01 03/10/06 ADVANSTAR INC DE 1.01,9.01 03/10/06 ADVENTRX PHARMACEUTICALS INC DE 4.02 03/15/06 AMEND AEOLUS PHARMACEUTICALS, INC. DE 5.03,9.01 02/16/06 AEROFLEX INC DE 1.01,2.03,9.01 03/21/06 AFTERMARKET TECHNOLOGY CORP DE 1.01,1.02,2.03 03/21/06 ALLEGHENY TECHNOLOGIES INC DE 7.01,9.01 03/27/06 ALLIED WASTE INDUSTRIES INC DE 7.01 03/27/06 AMERIANA BANCORP IN 5.02,9.01 03/27/06 AMERICAN AIRLINES INC DE 1.01,2.03 03/27/06 AMERICAN HOMEPATIENT INC DE 8.01,9.01 03/24/06 AMERICAN MEDICAL SYSTEMS HOLDINGS INC DE 5.02 03/21/06 AMERIPRISE FINANCIAL INC DE 1.01 03/21/06 AMR CORP DE 1.01,2.03 03/27/06 AMYLIN PHARMACEUTICALS INC DE 8.01,9.01 03/27/06 ANSYS INC DE 8.01,9.01 03/27/06 APARTMENT INVESTMENT & MANAGEMENT CO MD 1.01,9.01 03/22/06 ARCADIA RESOURCES, INC NV 3.02 03/21/06 ASHFORD HOSPITALITY TRUST INC MD 7.01,9.01 03/27/06 ASTORIA FINANCIAL CORP DE 8.01,9.01 03/27/06 ATLAS AIR WORLDWIDE HOLDINGS INC DE 8.01,9.01 03/24/06 AUTONATION INC /FL DE 8.01,9.01 03/27/06 BALLY TOTAL FITNESS HOLDING CORP DE 8.01,9.01 03/27/06 BANK OF AMERICA CORP /DE/ DE 8.01,9.01 03/21/06 BARRY R G CORP /OH/ OH 1.01,9.01 03/21/06 BASSETT FURNITURE INDUSTRIES INC VA 2.02,9.01 03/23/06 BIOMET INC IN 7.01 03/27/06 BLAST ENERGY SERVICES, INC. CA 1.01,9.01 03/27/06 BLOUNT INTERNATIONAL INC DE 9.01 05/31/05 BMC SOFTWARE INC DE 1.01,9.01 03/21/06 BMW VEHICLE OWNER TRUST 2003-A 9.01 03/27/06 BMW Vehicle Owner Trust 2004-A 9.01 03/27/06 BMW Vehicle Owner Trust 2005-A 9.01 03/27/06 BRADLEY PHARMACEUTICALS INC DE 8.01 03/23/06 BUCKLE INC NE 8.01,9.01 03/27/06 BURLINGTON COAT FACTORY WAREHOUSE COR DE 7.01 03/27/06 CACI INTERNATIONAL INC /DE/ DE 1.01,7.01,8.01 03/27/96 CALGON CARBON CORPORATION DE 8.01 03/27/06 CALGON CARBON CORPORATION DE 4.02 03/21/06 Camelot Entertainment Group, Inc. DE 5.02 03/27/06 CANO PETROLEUM, INC 8.01,9.01 03/27/06 CANWEST PETROLEUM CORP 7.01,8.01,9.01 03/24/06 CARMIKE CINEMAS INC DE 8.01,9.01 03/24/06 CARREKER CORP DE 1.01,5.02,9.01 03/24/06 CEF EQUIPMENT HOLDING GE COMMERCIAL E DE 8.01,9.01 03/20/06 CENDANT CORP DE 1.01,9.01 03/21/06 CENTER BANCORP INC NJ 8.01,9.01 03/27/06 CERUS CORP DE 8.01 03/24/06 CHAPARRAL RESOURCES INC DE 8.01,9.01 03/15/06 CHARLES & COLVARD LTD NC 7.01,8.01,9.01 03/27/06 CHL Mortgage Pass-Through Trust 2006- 8.01,9.01 03/24/06 CIT FUNDING CO, LLC 8.01,9.01 03/23/06 CIT GROUP INC DE 8.01,9.01 03/27/06 CITADEL SECURITY SOFTWARE INC DE 2.02,9.01 03/27/06 CITIBANK OMNI-S MASTER TRUST 8.01,9.01 03/24/06 CLARK INC DE 8.01 03/27/06 CNL Hotels & Resorts, Inc. MD 2.01,9.01 01/09/06 AMEND COHESANT TECHNOLOGIES INC DE 1.01,2.02,5.02,9.01 03/23/06 COLLINS & AIKMAN CORP DE 8.01 03/20/06 Columbia Equity Trust, Inc. MD 9.01 01/12/06 AMEND COMCAST CORP PA 1.01,9.01 03/21/06 COMDISCO HOLDING CO INC DE 8.01,9.01 03/27/06 COMMERCIAL CAPITAL BANCORP INC NV 8.01,9.01 03/27/06 COMMERCIAL NATIONAL FINANCIAL CORP /P PA 8.01 03/27/06 CORTEX PHARMACEUTICALS INC/DE/ DE 1.02 03/21/06 CRA INTERNATIONAL, INC. MA 8.01 03/21/06 CRIMSON EXPLORATION INC. TX 1.01,3.02 03/14/06 CRM Holdings, Ltd. 2.02,9.01 03/27/06 CRONOS GROUP 1.01,9.01 03/21/06 CSK AUTO CORP DE 2.02,4.02,7.01,9.01 03/23/06 CURATIVE HEALTH SERVICES INC 1.01,1.03,8.01,9.01 03/27/06 CWHEQ, Inc. 8.01,9.01 03/24/06 DATALOGIC INTERNATIONAL INC DE 1.01,5.02,9.01 03/21/06 DAVITA INC DE 1.01 03/21/06 DDI CORP CA 8.01 03/24/06 DEAN WITTER PORTFOLIO STRATEGY FUND L NY 5.02 03/23/06 DELPHI CORP DE 1.01,9.01 03/22/06 DIALOG GROUP INC UT 3.02,9.01 03/22/06 DIRECTVIEW INC NV 1.01,2.03,3.02 03/23/06 DOLLAR THRIFTY AUTOMOTIVE GROUP INC DE 1.01,9.01 03/22/06 DOVER SADDLERY INC 2.02,9.01 03/27/06 E TRADE FINANCIAL CORP DE 1.01 03/23/06 EAGLE BROADBAND INC TX 1.01 03/21/06 Echo Healthcare Acquisition Corp. DE 8.01,9.01 03/27/06 ELDERWATCH INC 8.01,9.01 03/25/06 ELKCORP DE 7.01,9.01 03/27/06 EMC CORP MA 8.01,9.01 03/27/06 EMERGE INTERACTIVE INC DE 5.02 03/23/06 EMISPHERE TECHNOLOGIES INC DE 1.01,9.01 03/23/06 ENCLAVES GROUP INC DE 1.02 03/21/06 ENCYSIVE PHARMACEUTICALS INC DE 8.01 03/24/06 ENUCLEUS INC DE 4.02 03/27/06 EQUITY ONE, INC. 1.01 03/27/06 ESCHELON TELECOM INC 1.01,9.01 03/22/06 ever-glory international group, inc. FL 2.01,5.01 07/29/05 AMEND FASHION HOUSE HOLDINGS INC 9.01 08/19/05 FCStone Group, Inc. IA 8.01 03/14/06 FedFirst Financial CORP X1 1.02,5.02,9.01 03/22/06 AMEND FIDELITY D & D BANCORP INC PA 1.01,9.01 03/21/06 FIRST COMMONWEALTH FINANCIAL CORP /PA PA 4.01 03/22/06 FIRST COMMONWEALTH FINANCIAL CORP /PA PA 8.01 03/18/06 FIRSTCITY FINANCIAL CORP DE 8.01,9.01 03/21/06 FIVE STAR QUALITY CARE INC 7.01,9.01 03/27/06 FNB BANCORP/CA/ 5.02,9.01 03/24/06 FOODARAMA SUPERMARKETS, INC. NJ 1.01,9.01 03/02/06 AMEND FOOTHILLS RESOURCES INC 1.01,2.03,8.01,9.01 03/23/06 GABRIEL TECHNOLOGIES CORP DE 1.01,3.02,5.02,9.01 03/27/06 GAMEZNFLIX INC NV 1.01,5.03,9.01 03/21/06 GANNETT CO INC /DE/ DE 1.02,5.02 03/27/06 GENERAL MOTORS CORP DE 8.01 03/27/06 GENESIS ENERGY LP DE 1.01,9.01 03/24/06 GENIUS PRODUCTS INC NV 1.01 03/15/06 GENTA INC DE/ DE 1.01,9.01 03/23/06 GENWORTH FINANCIAL INC DE 1.01,5.02,9.01 03/22/06 GEO GROUP INC FL 4.01,9.01 03/21/06 GMACM Home Equity Loan Trust 2006-HE1 DE 8.01,9.01 03/27/06 GOLDFIELD CORP DE 2.02,9.01 03/27/06 GRAMERCY CAPITAL CORP MD 1.01,8.01,9.01 03/21/06 GREAT WESTERN BANCORPORATION INC IA 3.01 03/21/06 GREEN MOUNTAIN COFFEE ROASTERS INC DE 1.01 03/23/06 GS Mortgage Securities Corp., Asset-B DE 8.01,9.01 05/25/05 AMEND GS Mortgage Securities Corp., Asset-B DE 8.01,9.01 06/27/05 AMEND GS Mortgage Securities Corp., Asset-B DE 8.01,9.01 07/25/05 AMEND GS Mortgage Securities Corp., Asset-B DE 8.01,9.01 08/25/05 AMEND GS Mortgage Securities Corp., Asset-B DE 8.01,9.01 09/26/05 AMEND GS Mortgage Securities Corp., Asset-B DE 8.01,9.01 10/25/05 AMEND GS Mortgage Securities Corp., Asset-B DE 8.01,9.01 11/25/05 AMEND GS Mortgage Securities Corp., Asset-B DE 8.01,9.01 12/27/05 AMEND GSAA Home Equity 2005-12 DE 8.01,9.01 11/25/05 AMEND GSAA Home Equity 2005-12 DE 8.01,9.01 12/27/05 AMEND GSAA Home Equity Trust 2005-3 DE 8.01,9.01 07/25/05 AMEND GSAA Home Equity Trust 2005-3 DE 8.01,9.01 06/27/05 AMEND GSAA Home Equity Trust 2005-3 DE 8.01,9.01 08/25/05 AMEND GSAA Home Equity Trust 2005-3 DE 8.01,9.01 09/26/05 AMEND GSAA Home Equity Trust 2005-3 DE 8.01,9.01 10/25/05 AMEND GSAA Home Equity Trust 2005-3 DE 8.01,9.01 11/25/05 AMEND GSAA Home Equity Trust 2005-3 DE 8.01,9.01 12/27/05 AMEND GSAA Home Equity Trust 2005-3 DE 8.01,9.01 03/25/05 AMEND GSAA Home Equity Trust 2005-3 DE 8.01,9.01 04/25/05 AMEND GSAA Home Equity Trust 2005-3 DE 8.01,9.01 05/25/05 AMEND GSAA Home Equity Trust 2005-6 DE 8.01,9.01 06/27/05 AMEND GSAA Home Equity Trust 2005-6 DE 8.01,9.01 08/25/05 AMEND GSAA Home Equity Trust 2005-6 DE 8.01,9.01 09/26/05 AMEND GSAA Home Equity Trust 2005-6 DE 8.01,9.01 10/25/05 AMEND GSAA Home Equity Trust 2005-6 DE 8.01,9.01 11/25/05 AMEND GSAA Home Equity Trust 2005-6 DE 8.01,9.01 12/27/05 AMEND GSAA Home Equity Trust 2005-6 DE 8.01,9.01 07/25/05 AMEND GSAA Home Equity Trust 2005-9 DE 8.01,9.01 08/25/05 AMEND GSAA Home Equity Trust 2005-9 DE 8.01,9.01 09/26/05 AMEND GSAA Home Equity Trust 2005-9 DE 8.01,9.01 10/25/05 AMEND GSAA Home Equity Trust 2005-9 DE 8.01,9.01 11/25/05 AMEND GSAA Home Equity Trust 2005-9 DE 8.01,9.01 12/27/05 AMEND HAIGHTS CROSS COMMUNICATIONS INC DE 1.01,9.01 03/22/06 Hair Therapists, Inc. NV 5.03,9.01 03/27/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 03/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 03/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 03/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 03/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 03/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 03/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 03/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 03/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 03/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 03/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 03/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 03/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 03/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 03/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 03/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 03/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 03/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 03/15/05 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 03/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 03/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 03/15/05 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 03/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 03/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 03/15/05 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 03/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 03/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 03/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 03/15/05 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 03/15/06 HARTFORD LIFE INSURANCE CO CT 9.01 03/27/06 HCC INSURANCE HOLDINGS INC/DE/ DE 5.02 03/27/06 HEALTH NET INC DE 1.01 03/23/06 HESKA CORP DE 2.02,9.01 12/31/05 HOME PROPERTIES INC MD 1.01,9.01 03/27/06 HONDA AUTO REC 2003-3 OWNER TRUST DE 8.01,9.01 03/21/06 HONDA AUTO REC 2003-4 OWNER TRUST DE 8.01,9.01 03/15/06 HONDA AUTO REC 2003-5 OWNER TRUST DE 8.01,9.01 03/20/06 HONDA AUTO RECEIVABLES 2002-4 OWNER T 8.01,9.01 03/15/05 HONDA AUTO RECEIVABLES 2003-1 OWNER T 8.01,9.01 03/20/06 HONDA AUTO RECEIVABLES 2004-1 OWNER T DE 8.01,9.01 03/21/06 Honda Auto Receivables 2004-2 Owner T 8.01,9.01 03/15/05 Honda Auto Receivables 2004-3 Owner T CA 8.01,9.01 03/20/06 Honda Auto Receivables 2005-1 Owner T CA 8.01,9.01 03/21/06 Honda Auto Receivables 2005-2 Owner T 8.01,9.01 03/15/06 Honda Auto Receivables 2005-3 Owner T CA 8.01,9.01 03/20/06 Honda Auto Receivables 2005-4 Owner T CA 8.01,9.01 03/21/06 Honda Auto Receivables 2005-5 Owner T CA 8.01,9.01 03/15/06 HONDA RECEIVABLES CORP AUTO REC 2003 DE 8.01,9.01 03/21/06 HYPERION SOLUTIONS CORP DE 1.01 03/27/06 HyperSpace Communications, Inc. CO 1.01,5.02,9.01 03/22/06 IMAGE INNOVATIONS HOLDINGS INC NV 4.02,9.01 03/16/06 AMEND IMPERIAL INDUSTRIES INC DE 2.02,7.01,9.01 03/27/06 INDYMAC ABS INC DE 6.01,9.01 03/23/06 INFORTE CORP DE 1.01 03/24/06 Intermec, Inc. DE 1.01 03/21/06 INTERNATIONAL SMART SOURCING INC DE 8.01 03/24/06 INVISA INC 7.01,8.01,9.01 03/27/06 INVISION CAPITAL INC NV 5.03,8.01,9.01 03/27/06 IOMEGA CORP DE 1.01,5.02 03/27/06 ITC DELTACOM INC DE 2.02,9.01 03/24/06 Ithaka Acquisition Corp DE 8.01,9.01 03/24/06 J C PENNEY CO INC DE 1.01,9.01 03/21/06 J P MORGAN CHASE & CO DE 1.01 03/21/06 J P MORGAN CHASE & CO DE 5.02 03/21/06 J P MORGAN CHASE & CO DE 1.01 03/21/06 JACUZZI BRANDS INC DE 1.01,8.01,9.01 03/23/06 KENNAMETAL INC PA 1.01,2.03,9.01 03/21/06 KEYSTONE AUTOMOTIVE INDUSTRIES INC CA 1.01,5.02 03/27/06 KOSAN BIOSCIENCES INC CA 1.01,8.01 03/24/06 KRAFT FOODS INC VA 2.02,9.01 03/24/06 Kraton Polymers LLC DE 2.02,9.01 03/27/06 KYTO BIOPHARMA INC FL 5.02 02/27/06 LAFARGE NORTH AMERICA INC MD 5.03,9.01 03/23/06 LEGENDS FINANCIAL HOLDINGS INC 7.01,9.01 03/26/06 LEGG MASON INC MD 5.02,9.01 03/22/06 LEHMAN ABS CORP BACKED TRUST CERTS SE DE 8.01 03/24/06 LEHMAN ABS CORP BACKED TRUST CERTS SE DE 8.01,9.01 03/15/06 LEHMAN ABS CORP BCKD TR CERTS ROY CAR DE 8.01,9.01 03/15/06 LEHMAN ABS CORP BCKD TR CRTS GDYR TR DE 8.01,9.01 03/15/06 LEINER HEALTH PRODUCTS INC DE 5.02 03/27/06 LEXINGTON CORPORATE PROPERTIES TRUST MD 8.01,9.01 03/21/06 LITE KING CORP NY 4.01 09/30/02 AMEND LUBYS INC DE 2.02,9.01 02/15/06 LUBYS INC DE 2.02,9.01 02/15/06 LUBYS INC DE 2.02,9.01 02/15/06 LUCENT TECHNOLOGIES INC DE 5.02,9.01 03/27/06 M&F BANCORP INC /NC/ NC 8.01,9.01 03/21/06 M&F BANCORP INC /NC/ NC 4.01,9.01 03/21/06 MAINE & MARITIMES CORP 7.01,9.01 03/27/06 MANOR CARE INC DE 5.02,9.01 03/23/06 MARSHALL & ILSLEY CORP/WI/ WI 9.01 03/22/06 MASTR ASSET BACKED SECURITIES TRUST 2 DE 2.01,9.01 02/13/06 MAX & ERMAS RESTAURANTS INC DE 3.01 03/21/06 MAX RE CAPITAL LTD 8.01,9.01 03/24/06 MAXIMUS INC VA 1.01,9.01 03/21/06 MB TECH INC NV 2.01,3.02,5.01,5.02,5.03 03/06/06 MCCORMICK & CO INC MD 5.03,9.01 03/22/06 MERCANTILE BANKSHARES CORP MD 1.01,9.01 03/27/06 METABASIS THERAPEUTICS INC 1.01,9.01 03/24/06 MFB CORP IN 5.02,9.01 03/21/06 MICRUS ENDOVASCULAR CORP 7.01 03/24/06 MONROE JAMES BANCORP INC VA 1.01,9.01 03/27/06 MORGAN STANLEY SPECTRUM TECHNICAL LP DE 5.02 03/23/06 Morgan Stanley ABS Capital I Inc. IXI DE 8.01,9.01 10/25/05 Morgan Stanley ABS Capital I Inc. IXI DE 8.01,9.01 11/25/05 AMEND Morgan Stanley ABS Capital I Inc. IXI DE 8.01,9.01 10/25/05 AMEND Morgan Stanley ABS Capital I Inc. IXI DE 8.01,9.01 12/27/05 AMEND MORGAN STANLEY CHARTER CAMPBELL LP 5.02 03/23/06 MORGAN STANLEY CHARTER GRAHAM LP/ DE 5.02 03/23/06 MORGAN STANLEY CHARTER MILLBURN LP DE 5.02 03/23/06 MORGAN STANLEY CHARTER MSFCM LP DE 5.02 03/23/06 MORGAN STANLEY SPECTRUM CURRENCY LP DE 5.02 03/23/06 MORGAN STANLEY SPECTRUM GLOBAL BALANC DE 5.02 03/23/06 MORGAN STANLEY SPECTRUM SELECT LP DE 5.02 03/23/06 MORGAN STANLEY SPECTRUM STRATEGIC LP NY 5.02 03/23/06 MOTIENT CORP DE 7.01,9.01 03/27/06 MSC INDUSTRIAL DIRECT CO INC NY 8.01,9.01 03/24/06 MT ULTIMATE HEALTHCARE CORP NV 1.01,5.02,9.01 03/21/06 NATIONAL ATLANTIC HOLDINGS CORP NJ 5.02 03/21/06 NATIONAL ATLANTIC HOLDINGS CORP NJ 1.01 03/21/06 NATIONAL CITY AUTO RECEIVABLES TRUST DE 8.01,9.01 03/15/06 NATIONAL CITY AUTO RECEIVABLES TRUST 8.01,9.01 03/15/06 National City Credit Card Master Note DE 8.01,9.01 03/15/06 NATIONAL CITY CREDIT CARD MASTER TRUS 8.01,9.01 03/15/06 NATIONAL MENTOR HOLDINGS, INC. DE 1.01,8.01,9.01 03/22/06 NationsHealth, Inc. DE 1.01,9.01 03/21/06 Nationwide Financial Solutions, Inc. NV 1.01,9.01 03/23/06 NATURES SUNSHINE PRODUCTS INC UT 3.01,5.04,9.01 03/21/06 Nayna Networks, Inc. WY 1.01,9.01 03/22/06 NEOGEN CORP MI 2.02,9.01 03/23/06 NETWOLVES CORP NY 2.03,9.01 03/21/06 NETWORK EQUIPMENT TECHNOLOGIES INC DE 1.01 03/27/06 NEWS CORP 8.01,9.01 03/27/06 NOVT CORP FL 3.01,9.01 03/23/06 NUCO2 INC /FL FL 1.01,9.01 03/24/06 OCEANFIRST FINANCIAL CORP DE 8.01 03/27/06 OLD SECOND BANCORP INC DE 4.01,9.01 03/21/06 OLYMPUS COMMUNICATIONS LP DE 7.01 03/27/06 OMNICOM GROUP INC NY 7.01,9.01 03/24/06 ONLINE VACATION CENTER HOLDINGS CORP FL 7.01,9.01 03/27/06 ORIENT EXPRESS HOTELS LTD 2.02,9.01 03/27/06 PACEL CORP NV 1.01,2.01,9.01 03/23/06 PANACOS PHARMACEUTICALS, INC. DE 8.01,9.01 03/27/06 PARTNERS TRUST FINANCIAL GROUP INC 5.02 03/22/06 PAVILION BANCORP INC 8.01,9.01 03/23/06 PAVILION BANCORP INC 2.05 03/27/06 PEOPLES COMMUNITY BANCORP INC /MD/ MD 9.01 12/16/05 AMEND PETROL OIL & GAS INC 8.01,9.01 03/24/06 PHI INC LA 7.01,9.01 03/24/06 PHYTOMEDICAL TECHNOLOGIES INC NV 7.01,9.01 03/21/06 PINNACLE BANCSHARES INC AL 2.02,5.03,9.01 03/22/06 PINNACLE WEST CAPITAL CORP AZ 8.01 03/24/06 PIPELINE DATA INC 9.01 12/31/05 AMEND PIPELINE DATA INC 9.01 12/31/05 AMEND PIXELWORKS INC OR 1.01,9.01 03/24/06 PLUG POWER INC DE 1.02,5.02 03/24/06 PLY GEM HOLDINGS INC DE 9.01 03/27/06 PORTA SYSTEMS CORP DE 5.02 03/23/06 PORTAL SOFTWARE INC DE 1.01 03/21/06 PORTLAND GENERAL ELECTRIC CO /OR/ OR 7.01,9.01 03/24/06 POWER INTEGRATIONS INC CA 1.01,5.02,9.01 03/22/06 PRIDE INTERNATIONAL INC DE 5.02 03/21/06 PRIVATE BUSINESS INC TN 2.02,9.01 03/27/06 PRO TECH COMMUNICATIONS INC FL 2.02,9.01 03/23/05 PRO-FAC COOPERATIVE INC 5.02,8.01 03/22/06 PROFESSIONALS DIRECT INC MI 1.01,2.03 03/21/06 PROLOGIS MD 1.01,2.03,9.01 03/22/06 PROVIDENT FINANCIAL SERVICES INC DE 1.01,9.01 03/23/06 QUALITY SYSTEMS INC CA 8.01 03/24/06 QUINTILES TRANSNATIONAL CORP NC 2.02 03/27/06 RADIOLOGIX INC DE 1.01 03/21/06 RADNOR HOLDINGS CORP DE 7.01 03/27/06 RICKS CABARET INTERNATIONAL INC TX 7.01,9.01 03/26/06 RICKS CABARET INTERNATIONAL INC TX 8.01,9.01 03/23/06 ROBERTS REALTY INVESTORS INC GA 1.01 03/27/06 ROCKFORD CORP AZ 7.01,9.01 03/23/06 RYERSON INC. DE 4.01,9.01 03/06/06 SANDISK CORP DE 5.02 03/21/06 SANTARUS INC DE 8.01,9.01 03/27/06 SCIENCE APPLICATIONS INTERNATIONAL CO DE 1.01 03/21/06 SECURITY NATIONAL FINANCIAL CORP UT 2.01,9.01 12/29/05 SERACARE LIFE SCIENCES INC 1.02,4.02,5.02,8.01,9.01 03/13/06 AMEND SEROLOGICALS CORP DE 1.01,9.01 03/23/06 SG Mortgage Securities Trust 2005-OPT DE 8.01,9.01 12/27/05 AMEND SIMCLAR INC FL 1.01 03/24/06 SMART Modular Technologies (WWH), Inc 2.02 03/24/06 SMART ONLINE INC 1.01,5.02,9.01 03/21/06 SoftNet Technology Corp. NV 2.01,4.02,9.01 12/08/05 AMEND SONUS NETWORKS INC DE 1.01 03/21/06 SPARTAN STORES INC MI 7.01,9.01 03/27/06 STANDARD MICROSYSTEMS CORP DE 5.02,9.01 03/27/06 STERLING GOLD CORP NV 5.01,5.02 03/24/06 STEWART ENTERPRISES INC LA 8.01,9.01 03/27/06 STRATS SM TRUST FOR GOLDMAN SACHS GRO 8.01,9.01 01/15/06 AMEND Strats(SM) Trust for JPMorgan Chase C 9.01 10/01/05 AMEND SYNOVUS FINANCIAL CORP GA 8.01,9.01 03/24/06 TAPESTRY PHARMACEUTICALS, INC DE 1.01,9.01 03/22/06 TASTY BAKING CO PA 5.02,9.01 03/24/06 TECHNOLOGY FUNDING PARTNERS III L P DE 8.01 03/27/06 TECHNOLOGY FUNDING VENTURE PARTNERS I DE 8.01 03/27/06 TECHNOLOGY FUNDING VENTURE PARTNERS V DE 8.01 03/27/06 TEJON RANCH CO DE 8.01 03/27/06 TELOS CORP MD 8.01 03/22/06 TIERONE CORP 7.01,9.01 03/23/06 TIME WARNER TELECOM INC DE 1.01,7.01,9.01 03/23/06 TRI STATE 1ST BANK INC OH 1.01 03/27/06 UQM TECHNOLOGIES INC CO 8.01 03/27/06 UROMED CORP DE 5.02,9.01 03/27/06 UROPLASTY INC MN 1.01,9.01 03/27/06 US BANCORP \DE\ DE 5.03,8.01,9.01 03/24/06 VCAMPUS CORP DE 1.01,2.02,3.02,5.03,9.01 03/23/06 Venoco, Inc. DE 1.01 03/22/06 VERIDIUM CORP DE 3.02,9.01 03/24/06 VERINT SYSTEMS INC 2.01,3.01,8.01,9.01 03/27/06 VIASPACE Inc. NV 7.01,9.01 03/27/06 VIASPACE Inc. NV 8.01,9.01 03/27/06 VIRAL GENETICS INC /DE/ DE 4.01,9.01 03/09/06 AMEND VITALSTREAM HOLDINGS INC NV 3.03,7.01,9.01 12/31/05 VSUS TECHNOLOGIES INC DE 5.02 03/21/06 Wachovia Bank Commercial Mortgage Tru NC 8.01,9.01 03/07/06 AMEND WESTAFF INC DE 1.01,1.02,5.02,9.01 03/24/06 WHITNEY HOLDING CORP LA 1.01 03/21/06 WIRELESS XCESSORIES GROUP INC DE 8.01 03/24/06 WITTER DEAN CORNERSTONE FUND II NY 5.02 03/23/06 WITTER DEAN CORNERSTONE FUND III NY 5.02 03/23/06 WITTER DEAN CORNERSTONE FUND IV NY 5.02 03/23/06 WITTER DEAN DIVERSIFIED FUTURES FUND NY 5.02 03/23/06 WITTER DEAN DIVERSIFIED FUTURES FUND DE 5.02 03/23/06 WITTER DEAN DIVERSIFIED FUTURES FUND DE 5.02 03/23/06 WITTER DEAN MULTI MARKET PORTFOLIO L NY 5.02 03/23/06 WITTER DEAN PRINCIPAL PLUS FUND L P NY 5.02 03/23/06 WITTER DEAN WORLD CURRENCY FUND L P DE 5.02 03/23/06 ZILOG INC CA 2.02,9.01 03/27/06 ZIMMER HOLDINGS INC DE 1.01,9.01 03/22/06