SEC NEWS DIGEST Issue 2006-42 March 3, 2006 ENFORCEMENT PROCEEDINGS IN THE MATTER OF ANDREW J. McADAMS, CPA On March 3, the Commission issued an Order Instituting Public Administrative Proceedings Pursuant to Rule 102(e) of the Commission's Rules of Practice, Making Findings, and Imposing Remedial Sanctions (Order) against Andrew J. McAdams, CPA. McAdams, the former managing partner for PricewaterhouseCoopers LLP's (PwC) offices in Tampa and Orlando, Florida, served as the engagement partner for PwC's 1999 through 2002 financial statement audits of airplane instrument manufacturer, Aerosonic Corporation (Aerosonic). Simultaneously with the entry of the Order, the Commission accepted McAdams' settlement offer in which he consented to the entry of the Order without admitting or denying the Order's findings. The Order finds that McAdams engaged in improper professional conduct within the meaning of Rule 102(e)(1)(ii) of the Commission's Rules of Practice by engaging in repeated instances of unreasonable conduct. Specifically, the Order finds that: (1) McAdams failed to conduct Aerosonic's fiscal year 1999 through 2002 financial statement audits in accordance with Generally Accepted Auditing Standards (GAAS) when he failed to ensure that the audit team obtained sufficient competent evidential matter to support Aerosonic's management's false representations that Aerosonic's 1999 through 2002 year-end inventory was recorded in accordance with Generally Accepted Accounting Principles (GAAP), even after noting material year-end book to physical inventory differences in those years; (2) during Aerosonic's fiscal year 1999 and 2000, when McAdams became aware that Aerosonic had improperly recognized revenue in violation of GAAP, he compounded the accounting error by not reviewing Aerosonic's original journal posting for the transaction, and recommended an erroneous correcting journal entry; (3) McAdams failed to obtain sufficient competent supporting evidence as required by GAAS for a significant 2001 fiscal year-end sale of counters, representing over half of Aerosonic's income before taxes for that year, that turned out to be a circular sale improperly recognized as revenue under GAAP when Aerosonic repurchased the very same counters in its next fiscal year; (4) McAdams also failed to adequately staff and supervise Aerosonic's fiscal year 2002 audit; and (5) he failed to ensure adequate work paper documentation as required by GAAS for Aerosonic's fiscal year 1999 through 2002 audits. Each instance of unreasonable conduct resulted in a violation of applicable professional standards that indicated a lack of competence to practice before the Commission. Based on the above, the Order denies McAdams the privilege of appearing or practicing before the Commission as an accountant; after two years from the date of the Order, McAdams may request that the Commission consider his reinstatement by submitting an application to resume appearing or practicing before the Commission. (Rel. 34-53404; File No. 3-12227; AAE Rel. 2392) COURT ENTERS FINAL JUDGMENTS BY CONSENT IN INSIDER TRADING CASE AGAINST TWO NEW HAMPSHIRE RESIDENTS The Commission announced today that on February 16 the Honorable James R. Muirhead, of the United States District Court for the District of New Hampshire, entered final judgments against Kevin J. Hobbs of Mont Vernon, New Hampshire, and Bruce C. Mayhew of Manchester, New Hampshire, defendants in an insider trading case filed by the Commission in November 2004. The defendants consented to the judgments, without admitting or denying the allegations in the Commission's complaint. The Commission's complaint, filed Nov. 16, 2004, alleged that Hobbs and Mayhew engaged in illegal insider trading in the securities of Granite State Bankshares, Inc., formerly a publicly-traded New Hampshire bank. The Commission's complaint alleged that Hobbs, then an administrative vice president and director of internal audit for Granite State, obtained material, nonpublic information in late October and early November 2002 concerning the upcoming acquisition of Granite State by Chittenden Corp., a bank holding company based in Vermont. According to the complaint, Hobbs tipped Mayhew, his friend and partner in an investment club, and both Hobbs and Mayhew thereafter bought shares of Granite State prior to the public announcement of the acquisition. On Nov. 7, 2002, Granite State and Chittenden announced the acquisition, causing Granite State's stock price to rise by over $7 per share. According to the complaint, the defendants' illegal insider trading netted profits totaling approximately $146,000. To settle the Commission's charges, Hobbs and Mayhew have consented, without admitting or denying the allegations in the Commission's complaint, to the entry of a final judgment permanently enjoining each of them from committing future violations of Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. The judgment against Hobbs orders disgorgement of $95,109, plus prejudgment interest in the amount of $15,475, for a total of $110,584, but waives payment of all but $65,000 of the disgorgement and prejudgment interest and does not impose a civil monetary penalty based on Hobbs' sworn representations in his statement of financial condition and his sworn testimony. The judgment against Mayhew orders disgorgement of $51,241, which will be paid pursuant to a three year payment plan, but waives prejudgment interest and does not impose a civil monetary penalty based on Mayhew's sworn representations in his statement of financial condition. For further information see Litigation Release No. 18977 (Nov. 17, 2004). [SEC v. Kevin Hobbs, et al., USDC, District of New Hampshire, Civil Action No. 04-425-JM] (LR- 19588) SEC SUES INVESTMENT ADVISER FIRM AND ITS OWNER FOR FRAUD Defendants Consent to Injunctions and Agree to Pay Over $800,000 in Disgorgement and Prejudgment Interest The Commission announced today that on March 2 it filed a civil action in the U.S. District Court for the Northern District of Illinois charging Directors Financial Group, Ltd. (DFG), an Illinois investment adviser registered with the Commission, and Sharon E. Vaughn, DFG's owner and operator, with fraud and other securities violations. The Commission's complaint alleges that Vaughn, a resident of Lake Forest, Illinois, and DFG defrauded their private hedge fund clients in Directors Performance Fund, L.L.C. (Fund). According to the complaint, " Vaughn and DFG invested $25 million of the Fund's assets in a fraudulent Prime Bank trading scheme (the "Trading Program") contrary to the Fund's disclosed trading strategy. " Vaughn and DFG did not properly investigate (a) whether the Trading Program was a suitable investment, (b) the backgrounds of the Trading Program promoters, and (c) whether programs like the Trading Program are legitimate investments. " Vaughn and DFG entered into an undisclosed profit sharing agreement with one of the Trading Program promoters. " Vaughn and DFG transferred the Fund's $25 million to Akela Capital, Inc. ("Akela"), a separate entity that had no formal relationship to the Fund and was owned and controlled in part by the Trading Program promoters. " Vaughn and DFG lost control over the Fund's investment in the Trading Program. They later redeemed the principal of four investors leaving the Fund unable to meet further redemption requests. Vaughn and DFG did not disclose these facts to the Fund's investors. " The U.S. Attorney's Office for the Northern District of Illinois filed a criminal complaint against three individuals associated with the Trading Program who were subsequently arrested. After the arrests, another individual affiliated with the Trading Program wired $21.6 million to an Akela account, claiming that the $21.6 million along with prior payments to Akela, represented a complete return of Akela's capital. In a Judgment dated March 2, the Honorable Judge Charles P. Kocoras permanently enjoined DFG and Vaughn from violating antifraud provisions of the Securities Act of 1933 [Section 17(a)], the Securities Exchange Act of 1934 [Section 10(b) and Rule 10b-5], and the Investment Advisers Act of 1940 [Sections 206(1) and (2)]. The Judgment also enjoins DFG from violating, and Vaughn from aiding and abetting violations of, record keeping provisions of the Investment Adviser's Act of 1940 [Section 204 and Rule 204-2]. The Judgment requires DFG and Vaughn to pay disgorgement and prejudgment interest totaling $808,820.07. DFG and Vaughn consented to the Judgment without admitting or denying the allegations in the complaint. In a separate Order dated March 2, Judge Kocoras, among other things, froze the Fund's remaining assets including the $21.6 million and authorized the distribution of over $20 million to Fund investors, which allowed for a return of their principal investment and profits prior to investment in the Trading Program. The Commission acknowledges the assistance of the U.S. Attorney's Office for the Northern District of Illinois and the U.S. Secret Service's Chicago Field Office. [SEC v. Sharon E. Vaughn and Directors Financial Group, Ltd. Case No. 06-C-1135 (N.D. Ill.)] (LR-19589) INVESTMENT COMPANY ACT RELEASES ORDERS OF DEREGISTRATION UNDER THE INVESTMENT COMPANY ACT Orders have been issued under Section 8(f) of the Investment Company Act declaring that each of the following has ceased to be an investment company: WPG Large Cap Growth Fund [File No. 811-1447] [Rel No. IC-27231] February 28, 2006 WPG Tudor Fund [File No. 811-1745] [Rel No. IC- 27232] February 28, 2006 Weiss Peck & Greer Funds Trust [File No. 811- 4404] [Rel No. IC-27233] February 28, 2006 Security Municipal Bond Fund [File No. 811-3225] [Rel No. IC-27234] February 28, 2006 Aquila Fund [File No. 811-4083] [Rel No. IC-27235] February 28, 2006 Forward Funds, Inc. [File No. 811-8419] [Rel No. IC-27236] February 28, 2006 Oppenheimer Multi-Sector Income Trust [File No. 811-5473] [Rel No. IC- 27237] February 28, 2006 Oppenheimer Capital Preservation Fund [File No. 811-8799] [Rel No. IC-27238] February 28, 2006 Quadrant Fund, Inc. [File No. 811-21704] [Rel No. IC-27239] February 28, 2006 Columbia National Municipal Bond Fund, Inc. [File No. 811-7832] [Rel No. IC- 27240] February 28, 2006 Tax-Free Income Trust [File No. 811-7397] [Rel No. IC-27241] February 28, 2006 BQT Subsidiary Inc. [File No. 811-10451] [Rel No. IC-27242] February 28, 2006 Sterling Capital Corporation [File No. 811-1537] [Rel No. IC-27243] February 28, 2006 Lorent Investment Company [File No. 811-2935] [Rel No. IC-27244] February 28, 2006 Pilgrim Government Securities Income Fund, Inc. [File No. 811-4031] [Rel No. IC-27245] February 28, 2006 Pilgrim Silver Fund, Inc. [File No. 811-4111] [Rel No. IC-27246] February 28, 2006 Pilgrim SmallCap Asia Growth Fund, Inc. [File No. 811-7287] [Rel No. IC-27247] February 28, 2006 Pilgrim Global Technology Fund, Inc. [File No. 811-9649] [Rel No. IC-27248] February 28, 2006 Pilgrim High Yield Fund III [File No. 811-5496] [Rel No. IC-27249] February 28, 2006 Pilgrim Global Income Fund, Inc. [File No. 811-4675] [Rel No. IC- 27250] February 28, 2006 Pilgrim Global Corporate Leaders Fund, Inc. [File No. 811-5113] [Rel No. IC-27251] February 28, 2006 Pilgrim Worldwide Emerging Markets Fund, Inc. [File No. 811-1838] [Rel No. IC- 27252] February 28, 2006 AMERICAN CAPITAL STRATEGIES, LTD. An order has been issued on an application filed by American Capital Strategies, Ltd. under Section 61(a)(3)(B) of the Investment Company Act approving applicant's 2000 Disinterested Director Stock Option Plan (Plan) and the grant of certain stock options under the Plan. (Rel. IC-27254 - February 28) ACACIA VARIABLE LIFE SEPARATE ACCOUNT (FORMERLY ACACIA NATIONAL VARIABLE LIFE SEPARATE ACCOUNT I) An order has been issued on an application filed by Acacia Variable Life Separate Account (formerly Acacia National Variable Life Separate Account I) pursuant to Section 8(f) of the Investment Company Act declaring that it has ceased to be an investment company. (Rel. IC- 27256 - March 2) ACACIA VARIABLE ANNUITY SEPARATE ACCOUNT (FORMERLY ACACIA NATIONAL VARIABLE SEPARATE ACCOUNT II) An order has been issued on an application filed by Acacia Variable Annuity Separate Account (formerly Acacia National Variable Separate Account II) pursuant to Section 8(f) of the Investment Company Act declaring that it has ceased to be an investment company. (Rel. IC- 27257 - March 2) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change filed by the Chicago Board Options Exchange relating to the implementation of the PAR Official program (SR-CBOE- 2006-18) has become immediately 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 6. (Rel. 34- 53393) A proposed rule change (SR-PCX-2006-07) filed by the Pacific Exchange to add Open Order modifiers 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 6. (Rel. 34-53394) PROPOSED RULE CHANGE The Fixed Income Clearing Corporation filed a proposed rule change (SR-FICC-2005-17) relating to the assumption by its Government Securities Division of certain blind brokered repurchase transaction fails and obtaining financing in connection with such assumption. Publication of the proposal is expected in the Federal Register during the week of March 6. (Rel. 34-53396) ACCELERATED APPROVAL OF PROPOSED RULE CHANGE The Commission approved, on an accelerated basis, proposed rule changes (SR-DTC-2006-04, SR-FICC-2006-01, and SR-NSCC-2006-01) filed by The Depository Trust Company, the Fixed Income Clearing Corporation, and the National Securities Clearing Corporation to exclude non-U.S.-based central securities depositories from the requirement to purchase shares of the common stock of The Depository Trust & Clearing Corporation, the holding company parent of DTC, FICC, and NSCC. Publication of the order is expected in the Federal Register during the week of March 6. (Rel. 34-53395) 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-8 XCEL ENERGY INC, 800 NICOLLET MALL, MINNEAPOLIS, MN, 55402, 6123305500 - 0 ($33,060,000.00) Equity, (File 333-132148 - Mar. 2) (BR. 02C) S-3 METRETEK TECHNOLOGIES INC, 303 EAST 17TH AVENUE, SUITE 660, DENVER, CO, 80203, 3035925555 - 833,650 ($11,700,277.75) Equity, (File 333-132151 - Mar. 2) (BR. 08C) S-8 MARINER ENERGY INC, ONE BRIAR LAKE PLAZA, SUITE 2000, 2000 WEST SAM HOUSTON PARKWAY SOUTH, HOUSTON, TX, 77042, 7139545505 - 6,500,000 ($141,050,000.00) Equity, (File 333-132152 - Mar. 2) (BR. 04A) S-8 BOLT TECHNOLOGY CORP, FOUR DUKE PL, NORWALK, CT, 06854, 2038530700 - 292,975 ($3,755,939.50) Equity, (File 333-132153 - Mar. 2) (BR. 04B) S-8 CARDICA INC, 900 SAGINAW DRIVE, REDWOOD CITY, CA, 94063, 650-364-9975 - 0 ($6,561,120.37) Equity, (File 333-132155 - Mar. 2) (BR. 10) S-8 FORD MOTOR CO, ONE AMERICAN ROAD, DEARBORN, MI, 48126, 3133223000 - 0 ($304,261,178.10) Equity, (File 333-132156 - Mar. 2) (BR. 05A) S-3 BOND SECURITIZATION LLC, 1 BANK ONE PLAZA, CHICAGO, IL, 60670, 3127820600 - 164,152,200 ($164,152,200.00) Asset-Backed Securities, (File 333-132164 - Mar. 2) (BR. 05) SB-2 UTIX GROUP INC, 170 CAMBRIDGE STREET, ----------------------------------------, BURLINGTON, MA, 01803-2933, 781 229 2589 - 314,562,500 ($10,930,000.00) Equity, (File 333-132165 - Mar. 2) (BR. 05C) S-8 SHAW GROUP INC, 4171 ESSEN LANE, 1ST FLOOR, BATON ROUGE, LA, 70809, 2259322500 - 0 ($141,202,000.00) Equity, (File 333-132167 - Mar. 2) (BR. 06A) F-6 TAM S.A., AV. JURANDIR, N. 856, LOTE 4, SAO PAULO - SP, D5, 04072-000, 551155828817 - 100,000,000 ($500,000.00) ADRs/ADSs, (File 333-132169 - Mar. 2) (BR. 05C) S-8 NETLOGIC MICROSYSTEMS INC, 1875 CHARLESTON ROAD, MOUNTAIN VIEW, CA, 94043, 6509616676 - 225,000 ($7,431,750.00) Equity, (File 333-132170 - Mar. 2) (BR. 10B) S-3 CARDINAL HEALTH INC, 7000 CARDINAL PLACE, DUBLIN, OH, 43017, 6147573033 - 0 ($1,000,000,000.00) Other, (File 333-132171 - Mar. 2) (BR. 09B) S-3ASR AQUANTIVE INC, 821 SECOND AVENUE, SUITE 1800, SEATTLE, WA, 98101, 2068168700 - 0 ($0.00) Equity, (File 333-132172 - Mar. 2) (BR. 08A) S-8 PRICESMART INC, 9740 SCRANTON ROAD, SAN DIEGO, CA, 92121, 8584048800 - 0 ($3,945,000.00) Equity, (File 333-132173 - Mar. 2) (BR. 02B) S-8 ARGON ST, Inc., 8419 TERMINAL ROAD, P O BOX 1869, NEWINGTON, VA, 22122-1430, (703)550-7000 - 0 ($29,220,000.00) Equity, (File 333-132174 - Mar. 2) (BR. 10A) S-8 CALAVO GROWERS INC, 2530 RED HILL AVE., SANTA ANA, CA, 92705, 9098334200 - 2,500,000 ($24,724,000.00) Equity, (File 333-132175 - Mar. 2) (BR. 04B) SB-2 Somanta Pharmaceuticals Inc., 19200 VON KARMAN AVENUE, SUITE 400, IRVINE, CA, 92612, 9494778090 - 30,898,086 ($19,426,100.00) Equity, (File 333-132176 - Mar. 2) (BR. 09A) S-3ASR CITIGROUP INC, 399 PARK AVENUE, NEW YORK, NY, 10043, 2125591000 - 0 ($0.00) Other, (File 333-132177 - Mar. 2) (BR. 07A) S-3ASR ALLIANT TECHSYSTEMS INC, 5050 LINCOLN DRIVE, EDINA, MN, 55436-1097, 9523513000 - 0 ($0.00) Other, (File 333-132178 - Mar. 2) (BR. 05A) S-8 VisualMED Clinical Solutions Corp., 1035 LAURIER STREET WEST, MONTREAL, A8, H2V 2L1, (514) 274-1115 - 2,500,000 ($5,250,000.00) Equity, (File 333-132179 - Mar. 2) (BR. 03C) 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 ------------------------------------------------------------------------------------------------------- 24/7 REAL MEDIA INC DE 2.02,9.01 03/01/06 3D SYSTEMS CORP DE 2.02,9.01 03/02/06 AAR CORP DE 2.03,9.01 02/27/06 ABERCROMBIE & FITCH CO /DE/ DE 7.01,9.01 03/02/06 ABERDENE MINES LTD 5.02,7.01,9.01 02/22/06 ACCENTIA BIOPHARMACEUTICALS INC 7.01,9.01 03/01/06 ACE CASH EXPRESS INC/TX TX 1.01,9.01 02/25/06 ACME UNITED CORP CT 2.02,9.01 03/02/06 ADELPHIA COMMUNICATIONS CORP DE 8.01 02/28/06 ADEZA BIOMEDICAL CORP DE 2.02,5.02,9.01 02/28/06 ADM TRONICS UNLIMITED INC/DE DE 2.03,3.02 03/02/06 Advanced Life Sciences Holdings, Inc. 1.01,9.01 02/24/06 ADVANCED MICRO DEVICES INC DE 5.02 02/24/06 AEROPOSTALE INC 7.01,9.01 03/01/06 AES CORP DE 1.01,5.02 03/02/06 ALEXANDERS J CORP TN 2.02,7.01,9.01 03/02/06 ALLIANCE DATA SYSTEMS CORP DE 7.01,9.01 03/02/06 ALLSCRIPTS HEALTHCARE SOLUTIONS INC DE 7.01,9.01 03/01/06 ALTERNATIVE LOAN TRUST 2005-27 9.01 02/25/06 ALTERNATIVE LOAN TRUST 2005-56 9.01 02/25/06 ALTERNATIVE LOAN TRUST 2005-61 9.01 02/25/06 ALTERNATIVE LOAN TRUST 2005-62 9.01 02/25/06 ALTERNATIVE LOAN TRUST 2005-63 9.01 02/25/06 Alternative Loan Trust 2005-65CB 9.01 02/25/06 Alternative Loan Trust 2005-70CB 9.01 02/25/06 Alternative Loan Trust 2005-71 9.01 02/25/06 Alternative Loan Trust 2005-74T1 9.01 02/25/06 Alternative Loan Trust 2005-75CB 9.01 02/25/06 Alternative Loan Trust 2005-76 9.01 02/25/06 Alternative Loan Trust 2005-77T1 9.01 02/25/06 Alternative Loan Trust 2005-80CB 9.01 02/25/06 Alternative Loan Trust 2005-81 9.01 02/25/06 Alternative Loan Trust 2005-82 9.01 02/25/06 Alternative Loan Trust 2005-83CB 9.01 02/25/06 Alternative Loan Trust 2005-84 9.01 02/25/06 Alternative Loan Trust 2005-85CB 9.01 02/25/06 Alternative Loan Trust 2005-AR1 9.01 02/25/06 Alternative Loan Trust 2005-IM1 9.01 02/25/06 ALTERNATIVE LOAN TRUST 2005-J11 9.01 02/25/06 Alternative Loan Trust 2005-J4 9.01 02/25/06 Alternative Loan Trust Resecuritizati 9.01 02/25/06 ALTUS EXPLORATIONS INC NV 5.02 03/01/06 America Asia Corp. NV 2.01,5.01 08/29/05 AMERICAN BILTRITE INC DE 8.01,9.01 02/27/06 AMERICAN CAMPUS COMMUNITIES INC MD 2.02,7.01,9.01 03/01/06 AMERICAN ELECTRIC POWER CO INC NY 5.02 02/28/06 AMERICAN FINANCIAL GROUP INC OH 1.01,9.01 02/27/06 American Home Mortgage Investment Tru DE 8.01,9.01 02/27/06 AMERICAN HOME MORTGAGE INVESTMENT TRU DE 8.01,9.01 02/27/06 AMERICAN HOME MORTGAGE INVESTMENT TRU DE 8.01,9.01 02/27/06 AMERICAN LEISURE HOLDINGS, INC. NV 1.01,9.01 02/24/06 American Reprographics CO DE 2.02,9.01 03/02/06 AMERICAN SCIENCE & ENGINEERING INC MA 1.01,9.01 03/01/06 AMERICAN TOWER CORP /MA/ DE 1.01 03/02/06 AMERICAS CARMART INC TX 2.02,9.01 03/02/06 AMERISOURCEBERGEN CORP DE 8.01,9.01 03/01/06 AMERITRANS CAPITAL CORP DE 2.02 03/02/06 AMG OIL LTD NV 3.02 03/02/06 AMSURG CORP TN 7.01,9.01 03/02/06 ANIKA THERAPEUTICS INC MA 2.02,9.01 03/02/06 ANNTAYLOR STORES CORP DE 7.01,9.01 03/02/06 APOLLO GROUP INC AZ 7.01,9.01 03/02/06 APPLIED SIGNAL TECHNOLOGY INC CA 2.02,9.01 03/02/06 APTIMUS INC WA 2.02,9.01 03/02/06 ARGON ST, Inc. DE 1.01,9.01 02/28/06 Argyle Security Acquisition CORP 8.01,9.01 03/02/06 ART TECHNOLOGY GROUP INC DE 1.01 02/24/06 Asset Backed Securities CORP Home Equ DE 8.01,9.01 03/01/06 ASSURED GUARANTY LTD 2.02,9.01 03/01/06 AMEND ATWOOD OCEANICS INC TX 1.01,9.01 03/02/06 ATWOOD OCEANICS INC TX 8.01,9.01 03/02/06 AVANI INTERNATIONAL GROUP INC // NV 4.01,9.01 02/28/06 AVON PRODUCTS INC NY 8.01 03/02/06 B&G Foods, Inc. DE 2.02,5.02,7.01,9.01 03/02/06 BALL CORP IN 7.01,9.01 03/02/06 BANC ONE FINANCIAL SERVICES HOME EQUI NY 8.01,9.01 02/27/06 BANCORPSOUTH INC MS 7.01,9.01 03/01/06 BANK JOS A CLOTHIERS INC /DE/ DE 8.01,9.01 03/02/06 BANK OF NEW YORK CO INC NY 1.01 02/23/06 BANKATLANTIC BANCORP INC FL 5.02 03/01/06 BankFinancial CORP 2.02,9.01 03/01/06 BASIC ENERGY SERVICES INC 1.01,9.01 02/28/06 BCB BANCORP INC 5.03 03/01/06 BEBE STORES INC CA 2.02,9.01 02/25/06 BECKMAN COULTER INC DE 5.02,9.01 03/01/06 BELO CORP DE 1.01,9.01 02/28/06 BILL BARRETT CORP 1.01,5.02,7.01,9.01 02/28/06 BIODELIVERY SCIENCES INTERNATIONAL IN DE 7.01,9.01 03/01/06 BIOFIELD CORP \DE\ DE 1.01 03/01/06 BIOFORCE NANOSCIENCES HOLDINGS, INC. NV 2.01,9.01 02/24/06 BioScrip, Inc. DE 2.01,9.01 03/01/06 BJ SERVICES CO DE 8.01 03/02/06 BOEING CO DE 5.02,5.03,9.01 02/26/06 BOISE CASCADE HOLDINGS, L.L.C. DE 2.02,9.01 03/02/06 BOSTON FINANCIAL QUALIFIED HOUSING TA DE 8.01 03/02/06 BOWATER INC DE 5.02 03/02/06 AMEND BOYKIN LODGING CO OH 2.02,9.01 03/02/06 BPK RESOURCES INC NV 1.01,2.03,3.02,9.01 02/07/06 BRAVO RESOURCE PARTNERS LTD 1.01 03/02/06 Bristow Group Inc DE 1.01,9.01 02/28/06 BROADCOM CORP CA 1.01,9.01 02/24/06 BROOKLINE BANCORP INC DE 1.01 03/01/06 BROWN SHOE CO INC NY 2.02,9.01 03/02/06 BUCKLE INC NE 2.02,9.01 03/02/06 BUILDING MATERIALS HOLDING CORP DE 2.01,9.01 02/27/06 C&D PRODUCTION INC NV 4.01,9.01 02/24/06 CABG MEDICAL INC MN 1.01,1.02,9.01 02/24/06 CADENCE RESOURCES CORP UT 8.01,9.01 03/02/06 CALTON INC NJ 2.02,9.01 02/28/06 CAMPBELL FUND TRUST MD 3.02 03/01/06 CANARGO ENERGY CORP DE 2.02,9.01 02/28/06 CANO PETROLEUM, INC 7.01,9.01 03/01/06 CAPITAL LEASE FUNDING INC 2.02,9.01 03/02/06 CAPSTONE TURBINE CORP DE 5.02 03/01/06 CAREY W P & CO LLC DE 2.02,9.01 03/02/06 CATALYST SEMICONDUCTOR INC DE 2.02,9.01 03/02/06 CDKNET COM INC DE 1.01,2.03,3.02,9.01 02/24/06 CECO ENVIRONMENTAL CORP DE 1.01 03/01/06 Centennial Bank Holdings, Inc. DE 2.02,7.01,9.01 03/02/06 CentraCore Properties Trust MD 2.02,9.01 03/02/06 CENTRAL EUROPEAN DISTRIBUTION CORP DE 2.02,9.01 03/01/06 CENTRAL EUROPEAN MEDIA ENTERPRISES LT 2.02,9.01 03/02/06 CENTRAL GARDEN & PET CO DE 1.01,2.01,2.03,9.01 02/28/06 CENVEO, INC CO 2.02,9.01 03/02/06 CHARTERMAC DE 1.01,9.01 02/21/06 AMEND CHEESECAKE FACTORY INCORPORATED DE 8.01,9.01 03/01/06 CHILDRENS PLACE RETAIL STORES INC 2.02,9.01 03/02/06 CHL MORTGAGE PASS-THROUGH TRUST 2005- DE 9.01 02/25/06 CHL Mortgage Pass-Through Trust 2005- DE 9.01 02/25/06 CHL Mortgage Pass-Through Trust 2005- DE 9.01 02/25/06 CHL Mortgage Pass-Through Trust 2005- DE 9.01 02/25/06 CHL Mortgage Pass-Through Trust 2005- DE 9.01 02/25/06 CHL Mortgage Pass-Through Trust 2005- DE 9.01 02/25/06 CHL Mortgage Pass-Through Trust 2005- DE 9.01 02/25/06 CHRISTOPHER & BANKS CORP DE 2.02,9.01 03/02/06 CHYRON CORP NY 2.03,8.01,9.01 03/01/06 CIENA CORP DE 2.02,9.01 03/02/06 CIMNET INC/PA DE 1.01,3.02,9.01 01/12/06 CIRCLE GROUP HOLDINGS INC IL 1.01,9.01 02/22/06 CISCO SYSTEMS INC CA 1.01,2.01,9.01 02/24/06 CIT GROUP INC DE 8.01,9.01 02/28/06 CITIZENS HOLDING CO /MS/ MS 7.01,9.01 03/02/06 CLAIRES STORES INC DE 2.02,9.01 03/02/06 CLARIENT, INC DE 1.01,5.02,9.01 02/27/06 CLECO CORP LA 1.01,3.03,9.01 02/28/06 CLINICAL DATA INC DE 7.01,9.01 02/28/06 CNL Hotels & Resorts, Inc. MD 1.01,2.01,2.03 03/02/06 COAST DISTRIBUTION SYSTEM INC DE 7.01,9.01 03/02/06 COEUR D ALENE MINES CORP ID 4.02 02/24/06 COGENT COMMUNICATIONS GROUP INC 3.01,9.01 03/02/06 COLONIAL BANCGROUP INC DE 7.01,9.01 03/02/06 COMMERCE ENERGY GROUP INC DE 8.01,9.01 02/24/06 COMPUTER TASK GROUP INC NY 2.02,9.01 03/02/06 CONSECO INC DE 7.01,9.01 03/01/06 CONTANGO OIL & GAS CO DE 8.01,9.01 03/02/06 CONTINENTAL AIRLINES INC /DE/ DE 8.01,9.01 03/01/06 CONVERA CORP DE 1.02,2.02,9.01 02/28/06 COOPER INDUSTRIES LTD 2.02,9.01 03/01/06 CORINTHIAN COLLEGES INC 1.01,9.01 02/24/06 CORTLAND BANCORP INC OH 5.02 02/28/06 COSTCO WHOLESALE CORP /NEW WA 2.02,9.01 03/02/06 CRA INTERNATIONAL, INC. MA 5.05 02/24/06 CRAFTMADE INTERNATIONAL INC DE 7.01,9.01 03/02/06 CREDENCE SYSTEMS CORP DE 2.02,9.01 03/02/06 CREDIT ACCEPTANCE CORPORATION MI 2.02,9.01 02/27/06 CRESTED CORP CO 8.01 02/28/06 Crocs, Inc. DE 2.02,9.01 03/02/06 CROSS COUNTRY HEALTHCARE INC DE 2.02,7.01,9.01 03/01/06 CROWN RESOURCES CORP WA 1.01 02/24/06 CSG SYSTEMS INTERNATIONAL INC DE 7.01,9.01 03/01/06 CWABS ASSET BACKED CERTIFICATES TRUST DE 9.01 02/25/06 CWABS ASSET-BACKED CERTIFICATES TRUST DE 9.01 02/25/06 CWABS ASSET-BACKED CERTIFICATES TRUST DE 9.01 02/25/06 CWABS ASSET-BACKED CERTIFICATES TRUST DE 9.01 02/25/06 CWABS ASSET-BACKED CERTIFICATES TRUST DE 9.01 02/25/06 CWABS Asset-Backed Certificates Trust DE 9.01 02/25/06 CWABS ASSET-BACKED CERTIFICATES TRUST DE 9.01 02/25/06 CWABS INC ASSET BACKED CERTIFICATES S DE 9.01 02/25/06 CWABS INC ASSET BACKED CERTIFICATES S DE 9.01 02/25/06 CWABS INC ASSET BACKED CERTIFICATES S DE 9.01 02/25/06 CWABS INC ASSET BACKED CERTIFICATES S DE 9.01 02/25/06 CWABS INC ASSET BACKED CERTIFICATES S DE 9.01 02/25/06 CWABS INC. ASSET-BACKED CERTIFICATES DE 9.01 02/25/06 CWABS Inc. Asset-Backed Certificates DE 9.01 02/25/06 CWABS INC. ASSET-BACKED CERTIFICATES DE 9.01 02/25/06 CWALT INC - ALTERNATIVE LOAN TRUST RE 9.01 02/25/06 CWALT Inc Mortgage Pass-Through Certi 9.01 02/25/06 CWALT Inc Mortgage Pass-Through Certi 9.01 02/25/06 CWALT Inc Mortgage Pass-Through Certi 9.01 02/25/06 CWALT, Inc. Alternative Loan Trust 20 9.01 02/25/06 CWMBS INC - CHL MORTGAGE PASS-THROUGH DE 9.01 02/25/06 CWMBS INC - RESECURITIZATION PASS-THR DE 9.01 02/25/06 CWMBS, INC. - CHL Mortgage Pass-Throu DE 9.01 02/25/06 CWMBS, INC. - CHL Mortgage Pass-Throu DE 9.01 01/25/06 AMEND DAYTON POWER & LIGHT CO OH 1.01,1.02,9.01 02/23/06 AMEND DB Commodity Index Tracking Fund 8.01 03/02/06 Deerfield Triarc Capital Corp MD 5.02,9.01 02/28/06 DEL MONTE FOODS CO DE 2.02,7.01,9.01 03/02/06 DELTA FINANCIAL CORP DE 2.02,9.01 03/01/06 DENDRITE INTERNATIONAL INC NJ 1.01 02/27/06 DESERT CAPITAL REIT INC MD 8.01 03/02/06 DHB INDUSTRIES INC DE 5.02,9.01 02/27/06 DIAMOND HILL INVESTMENT GROUP INC OH 8.01 02/28/06 DiamondRock Hospitality Co 2.02,9.01 03/01/06 Digital Realty Trust, Inc. MD 2.02,3.01,7.01,9.01 02/28/06 DILLARDS INC DE 7.01,9.01 03/02/06 DIRT MOTOR SPORTS, INC. DE 1.01,5.02,9.01 02/25/06 DISCOVER CARD MASTER TRUST I DE 8.01 02/28/06 DIXIE GROUP INC TN 2.02,9.01 03/02/06 DOLLAR GENERAL CORP TN 7.01,9.01 03/02/06 DOMINION HOMES INC OH 4.01,9.01 02/24/06 DPL INC OH 1.01,1.02,9.01 02/23/06 AMEND DRESS BARN INC CT 2.02,9.01 03/02/06 DRIL-QUIP INC DE 2.02,9.01 03/01/06 DYNEX CAPITAL INC VA 2.02,9.01 03/01/06 EAGLE MATERIALS INC DE 8.01,9.01 03/02/06 ELCOM INTERNATIONAL INC DE 1.01,3.02,9.01 02/24/06 ELINE ENTERTAINMENT GROUP INC NV 4.01,9.01 01/07/06 AMEND ENCORE CREDIT RECEIVABLES TRUST 2005- DE 9.01 02/25/06 ENCORE CREDIT RECEIVABLES TRUST 2005- DE 9.01 02/25/06 ENERGY CONVERSION DEVICES INC DE 1.01,7.01,9.01 03/01/06 ENOVA SYSTEMS INC CA 1.01 03/02/06 ENSCO INTERNATIONAL INC DE 1.01,9.01 02/28/06 Ensource Energy Income Fund LP DE 8.01,9.01 03/01/06 ENTERTAINMENT CAPITAL CORP NV 5.02 02/27/06 ENXNET INC OK 7.01,9.01 03/02/06 ETRIALS WORLDWIDE INC. 1.01,5.02 02/09/06 AMEND EVERGREENBANCORP INC WA 8.01,9.01 02/28/06 EXELON CORP PA 7.01 03/02/06 EXIDE TECHNOLOGIES DE 1.01,9.01 02/27/06 EXPRESSJET HOLDINGS INC DE 8.01,9.01 03/01/06 FACTORY CARD OUTLET CORP DE 2.02,9.01 03/02/06 FAMILY DOLLAR STORES INC DE 7.01,9.01 03/02/06 FARGO ELECTRONICS INC 1.01,9.01 02/24/06 FBL FINANCIAL GROUP INC IA 7.01 03/02/06 Federal Home Loan Bank of Boston X1 2.03 02/27/06 Federal Home Loan Bank of Chicago X1 2.03 02/28/06 Federal Home Loan Bank of Cincinnati X1 2.03,9.01 02/27/06 Federal Home Loan Bank of New York X1 2.03,8.01,9.01 02/27/06 Federal Home Loan Bank of San Francis X1 2.03 02/27/06 FEDERATED INVESTORS INC /PA/ PA 8.01,9.01 02/27/06 FERMAVIR PHARMACEUTICALS, INC. FL 5.02 02/24/06 FINISAR CORP DE 2.02,9.01 03/02/06 FINISH LINE INC /IN/ IN 2.02,9.01 03/02/06 FIRST CHARTER CORP /NC/ NC 1.01,9.01 02/27/06 FIRST MERCHANTS CORP IN 2.02,9.01 03/02/06 FIRST PACTRUST BANCORP INC MD 8.01,9.01 03/01/06 First Valley Bancorp, Inc. CT 8.01,9.01 02/27/06 FOOT LOCKER INC NY 2.02,9.01 03/01/06 FORCE PROTECTION INC NV 1.01 02/24/06 FORLINK SOFTWARE CORP INC NV 4.02 03/01/06 FORMFACTOR INC DE 1.01 02/24/06 FORTUNE BRANDS INC DE 1.01,8.01,9.01 02/27/06 Franklin Auto Trust 2005-1 DE 8.01,9.01 02/20/06 FX ENERGY INC NV 8.01,9.01 03/01/06 G III APPAREL GROUP LTD /DE/ DE 1.01,9.01 02/24/06 GABRIEL TECHNOLOGIES CORP DE 7.01,9.01 02/28/06 GAP INC DE 7.01,9.01 03/02/06 GATX FINANCIAL CORP DE 2.02,7.01 03/02/06 GCI INC AK 2.02,9.01 03/01/06 GENAERA CORP DE 8.01,9.01 03/01/06 GENAERA CORP DE 2.02,9.01 03/01/06 GENAERA CORP DE 8.01,9.01 03/01/06 AMEND GENERAL COMMUNICATION INC AK 2.02,9.01 03/01/06 GENERAL DATACOMM INDUSTRIES INC DE 8.01 02/28/06 GENERAL DYNAMICS CORP DE 1.01,8.01,9.01 03/01/06 GENERAL DYNAMICS CORP DE 5.02 03/01/06 GENERAL GROWTH PROPERTIES INC DE 1.01,2.03,9.01 02/24/06 GENERAL MOTORS CORP DE 8.01 03/01/06 GENERAL NUTRITION CENTERS INC PA 2.02,9.01 03/02/06 GENESCO INC TN 2.02,9.01 03/02/06 GENTIVA HEALTH SERVICES INC DE 2.02,9.01 03/01/06 GLOBAL SIGNAL INC DE 1.01,2.03,9.01 03/01/06 GLOBALSANTAFE CORP 7.01,9.01 03/02/06 GLOWPOINT INC DE 5.02,8.01,9.01 02/28/06 GNC CORP DE 2.02,9.01 03/02/06 GOAMERICA INC DE 8.01,9.01 03/01/06 Google Inc. DE 2.02,9.01 03/02/06 GOTTSCHALKS INC DE 2.02,9.01 03/02/06 GRAHAM CORP DE 1.01,9.01 02/24/06 GRAN TIERRA ENERGY, INC. NV 8.01,9.01 02/24/06 GREAT CHINA INTERNATIONAL HOLDINGS, I NV 1.01,3.02 02/27/06 GREAT WALL ACQUISITION CORP DE 1.01,9.01 02/27/06 Great Wolf Resorts, Inc. DE 1.01,2.03,9.01 03/01/06 GREEN MOUNTAIN POWER CORP VT 2.02,9.01 06/30/05 GREENBRIER COMPANIES INC DE 8.01 03/01/06 GREENBRIER COMPANIES INC DE 3.03,8.01,9.01 02/28/06 GROEN BROTHERS AVIATION INC /UT/ UT 4.01,9.01 03/01/06 H&E EQUIPMENT SERVICES LLC LA 2.01,8.01,9.01 03/01/06 HARRIS CORP /DE/ DE 5.02,9.01 02/28/06 HARVARD BIOSCIENCE INC DE 2.02,4.02,9.01 02/28/06 Health Fitness Corp /MN/ MN 9.01 12/23/05 AMEND HECLA MINING CO/DE/ DE 1.01,9.01 03/02/06 HEILIG MEYERS CO VA 8.01,9.01 02/17/06 HELMERICH & PAYNE INC DE 1.01,5.03,8.01,9.01 03/01/06 HERCULES OFFSHORE, INC. DE 8.01 02/28/06 HEXCEL CORP /DE/ DE 2.02,7.01,9.01 02/27/06 HICKORY TECH CORP MN 2.02 02/27/06 AMEND HMS HOLDINGS CORP 2.02,7.01,9.01 03/01/06 Horizon Lines, Inc. 2.02,7.01,9.01 02/24/06 HORIZON OFFSHORE INC DE 2.02,9.01 02/28/06 HUB INTERNATIONAL LTD A6 1.01,7.01 03/01/06 HUGHES SUPPLY INC FL 7.01,9.01 03/02/06 HUNTSMAN INTERNATIONAL LLC DE 9.01 12/20/05 AMEND Hybrid Technologies Inc. NV 2.04 02/24/06 HYPERCOM CORP DE 8.01,9.01 03/02/06 ICON CASH FLOW PARTNERS L P SEVEN DE 8.01,9.01 02/24/06 ICON INCOME FUND EIGHT /DE DE 8.01,9.01 02/24/06 ICON INCOME FUND EIGHT B LP 8.01,9.01 02/24/06 ICON INCOME FUND TEN LLC DE 8.01,9.01 02/24/06 IDENIX PHARMACEUTICALS INC 1.01 02/27/06 IDENIX PHARMACEUTICALS INC 2.02,9.01 03/02/06 IKON OFFICE SOLUTIONS INC OH 8.01,9.01 03/02/06 IMCLONE SYSTEMS INC DE 8.01,9.01 03/01/06 IMERGENT INC DE 2.02,9.01 03/02/06 IMERGENT INC DE 3.01,9.01 03/02/06 IMMERSION CORP DE 1.01 02/27/06 INDIA FUND INC MD 7.01,9.01 03/02/06 INFINITY ENERGY RESOURCES, INC 4.02 03/01/06 INNOVO GROUP INC DE 1.01,9.01 02/24/06 INSIGHT COMMUNICATIONS CO INC DE 5.02,9.01 02/27/06 INSIGHTFUL CORP DE 2.02,9.01 03/02/06 INSMED INC VA 2.02,9.01 03/02/06 INSURANCE AUTO AUCTIONS, INC IL 1.01,9.01 02/27/06 INTEGRAL SYSTEMS INC /MD/ MD 1.01,2.03 02/24/06 INTERNATIONAL IMAGING SYSTEMS INC 8.01,9.01 02/27/06 INTERNATIONAL MICROCOMPUTER SOFTWARE CA 5.02,7.01,9.01 02/28/06 INTERNATIONAL WIRE GROUP INC DE 5.02 02/28/06 INTERNET INFINITY INC DE 8.01,9.01 02/27/06 INTERPUBLIC GROUP OF COMPANIES, INC. DE 1.01,9.01 02/24/06 INTERVIDEO INC CA 2.02,9.01 03/02/06 INVERNESS MEDICAL INNOVATIONS INC DE 2.02,9.01 03/02/06 INVESTOOLS INC DE 7.01,9.01 03/02/06 IPIX CORP DE 2.02,9.01 03/02/06 IRIS INTERNATIONAL INC DE 2.02,9.01 03/02/06 ITEC ENVIRONMENTAL GROUP INC DE 5.02 02/27/06 J P MORGAN ACCEPTANCE CORP I DE 8.01,9.01 03/02/06 JDS UNIPHASE CORP /CA/ DE 1.01,5.02,5.03,7.01,9.01 03/01/06 JO-ANN STORES INC OH 7.01,9.01 03/02/06 JOHN D. OIL & GAS CO 1.01,3.02,5.02,9.01 02/24/06 KCS ENERGY INC DE 2.02,9.01 03/02/06 KELLY SERVICES INC DE 5.01,9.01 03/02/06 KENTUCKY BANCSHARES INC /KY/ KY 8.01,9.01 03/02/06 KERYX BIOPHARMACEUTICALS INC DE 2.02 03/01/06 KINDER MORGAN ENERGY PARTNERS L P DE 7.01 03/01/06 KINDER MORGAN INC KS 7.01 03/01/06 KINDER MORGAN MANAGEMENT LLC DE 7.01 03/01/06 KNBT BANCORP INC PA 7.01,8.01,9.01 02/28/06 KODIAK ENERGY, INC. DE 4.01,9.01 02/21/06 AMEND KOHLS CORPORATION WI 7.01,9.01 03/02/06 KOPIN CORP DE 2.02,9.01 03/02/06 Koppers Holdings Inc. PA 1.01,9.01 02/24/06 KOPPERS INC PA 1.01,9.01 02/24/06 KRAFT FOODS INC VA 1.01 02/26/06 KUHLMAN COMPANY, INC MN 8.01,9.01 03/02/06 LA JOLLA PHARMACEUTICAL CO DE 2.02 03/02/06 LASALLE HOTEL PROPERTIES MD 7.01,8.01,9.01 03/02/06 LEHMAN ABS CORP GEN ELEC CAP SERVICES DE 8.01,9.01 02/21/06 LION INC/WA WA 2.02,9.01 03/02/06 LITTLE SIOUX CORN PROCESSORS LLC 7.01,9.01 03/02/06 LKQ CORP DE 2.02,9.01 03/02/06 LOUNSBERRY HOLDINGS II INC 5.02 02/22/06 LOWRANCE ELECTRONICS INC DE 5.01,9.01 02/28/06 LPA HOLDING CORP DE 2.02,7.01,9.01 02/28/06 LSB CORP 1.02,9.01 02/23/06 LUBRIZOL CORP OH 8.01 02/27/06 LUMENIS LTD 5.02,9.01 03/01/06 MAC-GRAY CORP DE 1.01,9.01 02/27/06 MAC-GRAY CORP DE 2.02,9.01 03/02/06 MADISON GAS & ELECTRIC CO WI 8.01 02/27/06 MAIN STREET RESTAURANT GROUP, INC. DE 2.02,9.01 03/02/06 MATRIXONE INC DE 1.01,8.01,9.01 03/01/06 MAX RE CAPITAL LTD 8.01,9.01 03/01/06 MAXIMUS INC VA 1.01,9.01 02/28/06 MDC PARTNERS INC A6 1.01,9.01 03/02/06 MEADE INSTRUMENTS CORP DE 4.01,9.01 02/24/06 MERISTAR HOSPITALITY CORP MD 2.01,2.04,9.01 02/24/06 MERISTAR HOSPITALITY OPERATING PARTNE DE 2.01,2.04,9.01 02/24/06 MERIX CORP OR 1.01 02/24/06 METRETEK TECHNOLOGIES INC DE 8.01,9.01 03/02/06 MGE ENERGY INC WI 8.01 02/27/06 MICRO LINEAR CORP /CA/ DE 1.01,9.01 02/24/06 MIDAS INC DE 2.02 03/02/06 MIDNIGHT HOLDINGS GROUP INC DE 5.02,8.01,9.01 02/27/06 MIIX GROUP INC DE 8.01,9.01 02/24/06 MILACRON INC DE 2.02,9.01 02/24/06 MOCON INC MN 2.02,9.01 03/01/06 MOCON INC MN 1.01,9.01 02/27/06 MODERN TECHNOLOGY CORP NV 9.01 12/20/05 AMEND MORGAN STANLEY CAPITAL I INC HOME EQ NY 8.01,9.01 02/27/06 Mortgage Pass-Through Certificates, S 9.01 02/25/06 MRU HOLDINGS INC DE 5.02,9.01 02/24/06 MS STRUCTURED ASSET CORP CBT SERIES 2 DE 8.01,9.01 02/27/06 MTM Technologies, Inc. NY 9.01 12/01/05 AMEND NanoSignal CORP NV 5.02 08/29/05 AMEND NASTECH PHARMACEUTICAL CO INC DE 1.02,9.01 03/01/06 NATHANS FAMOUS INC DE 8.01,9.01 02/28/06 NATIONAL FINANCIAL PARTNERS CORP 1.02 02/16/06 NAVISTAR INTERNATIONAL CORP DE 7.01,9.01 03/02/06 NCI BUILDING SYSTEMS INC DE 2.02,9.01 03/01/06 NEIMAN MARCUS GROUP INC DE 2.02,7.01 03/02/06 NEOMEDIA TECHNOLOGIES INC DE 1.01 02/28/06 NEVADA GOLD & CASINOS INC NV 2.02,9.01 03/01/06 NEW WORLD RESTAURANT GROUP INC DE 8.01,9.01 02/27/06 New York & Company, Inc. 7.01,9.01 03/02/06 NEW YORK MORTGAGE TRUST INC MD 7.01,9.01 02/28/06 NEWCASTLE INVESTMENT CORP MD 2.02,9.01 03/02/06 Newkirk Realty Trust, Inc. MD 2.02,9.01 02/27/06 NEWS CORP 8.01,9.01 03/02/06 NEWTEK BUSINESS SERVICES INC NY 8.01,9.01 02/28/06 NEXT INC/TN DE 5.03 02/28/06 NITROMED INC DE 2.02,9.01 03/02/06 NMS COMMUNICATIONS CORP DE 2.01,9.01 02/24/06 NN INC DE 2.02,9.01 02/28/06 Nomura Asset Acceptance Corporation, DE 2.01,9.01 01/31/06 Nomura Asset Acceptance Corporation, DE 2.01,9.01 01/30/06 NORDSTROM INC WA 7.01 03/02/06 NORTH AMERICAN GALVANIZING & COATINGS DE 5.02 02/27/06 NORTHERN CALIFORNIA BANCORP INC 1.01 03/01/06 NORTHWESTERN CORP DE 2.02,9.01 03/01/06 NOVELL INC DE 2.02,9.01 01/31/06 NTL INC DE 8.01,9.01 03/02/06 O REILLY AUTOMOTIVE INC MO 7.01,9.01 02/28/06 OBSIDIAN ENTERPRISES INC DE 4.02,9.01 02/24/06 ODYSSEY MARINE EXPLORATION INC NV 5.03,9.01 02/24/06 OLD NATIONAL BANCORP /IN/ IN 1.01,9.01 02/24/06 ON2 TECHNOLOGIES INC CO 1.02,2.02,8.01,9.01 03/01/06 OPINION RESEARCH CORP DE 2.02,9.01 03/02/06 OPSWARE INC DE 2.02,9.01 03/02/06 ORACLE CORP 2.01,9.01 01/31/06 AMEND ORAGENICS INC FL 8.01,9.01 03/02/06 ORBITAL SCIENCES CORP /DE/ DE 1.01 02/24/06 OREGON STEEL MILLS INC DE 8.01,9.01 02/28/06 ORIGINALLY NEW YORK INC 4.01 03/02/06 ORTHOVITA INC 1.01 02/24/06 OUTBACK STEAKHOUSE INC DE 7.01,9.01 03/02/06 PATCH INTERNATIONAL INC/CN NV 8.01,9.01 03/02/06 Patriot Capital Funding, Inc. DE 2.02,9.01 03/01/06 PAULSON CAPITAL CORP OR 8.01,9.01 03/01/06 PC MALL INC DE 2.02,9.01 03/02/06 PDI INC 2.02,9.01 03/02/06 PENN VIRGINIA CORP VA 1.01,9.01 02/27/06 PENN VIRGINIA RESOURCE PARTNERS L P DE 1.01 02/27/06 PENNSYLVANIA REAL ESTATE INVESTMENT T PA 2.02,9.01 03/02/06 PENWEST PHARMACEUTICALS CO WA 2.02,9.01 03/02/06 PEOPLES COMMUNITY BANCORP INC /MD/ MD 8.01,9.01 03/01/06 PERFICIENT INC DE 2.02,9.01 02/28/06 PIER 1 IMPORTS INC/DE DE 2.02,9.01 03/02/06 PINNACLE ENTERTAINMENT INC DE 1.01 02/24/06 PINNACLE FINANCIAL PARTNERS INC TN 5.02 02/24/06 PINNACLE WEST CAPITAL CORP AZ 1.01,2.03 02/28/06 PLY GEM HOLDINGS INC DE 2.01,4.01 03/02/06 POLYCOM INC DE 1.01,9.01 02/24/06 PRAXAIR INC DE 5.02,9.01 02/28/06 PRESIDENT CASINOS INC DE 1.01,9.01 02/24/06 PRIDE BUSINESS DEVELOPMENT HOLDINGS, 1.01,3.02,8.01 02/21/06 PRIMUS TELECOMMUNICATIONS GROUP INC DE 1.01,2.03,3.02,7.01,9.01 02/27/06 PYRAMID OIL CO CA 8.01 02/28/06 QEP CO INC DE 2.02,9.01 03/02/06 QORUS COM INC FL 1.01,9.01 02/23/06 QUANTA SERVICES INC DE 7.01,9.01 03/02/06 QUESTCOR PHARMACEUTICALS INC CA 5.03,9.01 02/27/06 RECKSON ASSOCIATES REALTY CORP MD 2.02,9.01 03/01/06 REGAL ENTERTAINMENT GROUP DE 1.01,5.02,9.01 02/28/06 REGENT COMMUNICATIONS INC DE 2.02,9.01 03/02/06 RELIANCE STEEL & ALUMINUM CO CA 8.01,9.01 02/28/06 RENTECH INC /CO/ CO 4.02 02/24/06 RGC RESOURCES INC VA 1.01,9.01 03/01/06 RIVIERA HOLDINGS CORP NV 8.01,9.01 03/01/06 RONSON CORP NJ 8.01,9.01 02/27/06 RS GROUP OF COMPANIES INC FL 5.02,9.01 03/01/06 SAKS INC TN 2.02,8.01,9.01 03/01/06 SALEM COMMUNICATIONS CORP /DE/ DE 8.01,9.01 03/02/06 SANTARUS INC DE 1.01,9.01 03/01/06 SAUER DANFOSS INC DE 2.05 03/01/06 SCIENTIFIC ATLANTA INC GA 3.01,5.01,5.03,9.01 02/24/06 SCS TRANSPORTATION INC DE 1.01,5.02,9.01 03/02/06 SEALIFE CORP 1.01,2.03 02/24/06 Searchlight Minerals Corp. NV 3.02,9.01 02/21/06 SERVICEMASTER CO DE 1.01,2.03,9.01 03/02/06 SIERRA HEALTH SERVICES INC NV 7.01 03/02/06 SIMCLAR INC FL 1.01,2.01,2.03,8.01,9.01 02/24/06 SIMMONS FIRST NATIONAL CORP AR 5.02 02/28/06 SIRNA THERAPEUTICS INC CO 1.01,5.02,8.01,9.01 02/24/06 SIRVA INC DE 8.01,9.01 02/24/06 SKYE INTERNATIONAL, INC NV 4.01,9.01 02/24/06 SOUTHERN COPPER CORP/ DE 8.01 02/28/06 SOUTHERN UNION CO DE 7.01,9.01 03/02/06 SOUTHWALL TECHNOLOGIES INC /DE/ DE 5.02 02/27/06 SOUTHWEST CASINO CORP 1.02 02/24/06 SOUTHWESTERN ENERGY CO AR 7.01 03/02/06 Spansion Inc. DE 5.02 03/01/06 SPARTA INC /DE DE 5.02 03/01/06 SPECTRX INC DE 2.03 03/02/06 SPORTS RESORTS INTERNATIONAL INC MI 8.01,9.01 03/01/06 SRKP 4 INC 1.01,9.01 02/27/06 ST JUDE MEDICAL INC MN 5.02 02/24/06 STANDARD PARKING CORP DE 1.01,9.01 02/28/06 STRATEGIC HOTEL CAPITAL INC 2.01,9.01 03/01/06 STRATS SM TRUST FOR IBM CORP SEC SERI 8.01 03/01/06 STRIDE RITE CORP MA 8.01,9.01 02/28/06 Structured Asset Securities Corp. 200 DE 9.01 02/25/06 Structured Asset Securities Corp. 200 DE 9.01 02/25/06 STRUCTURED PROD TIERS CORP BOND-BCKD DE 8.01,9.01 02/15/06 STRUCTURED PRODUCTS CORP COR TRUST FO DE 8.01,9.01 02/15/06 STRUCTURED PRODUCTS CORP CORTS TRUST DE 8.01,9.01 02/15/06 STRUCTURED PRODUCTS CORP CORTS TRUST DE 8.01,9.01 02/15/06 STRUCTURED PRODUCTS CORP CORTS TRUST DE 8.01,9.01 02/15/06 STRUTHERS INC/SC NV 8.01 03/02/06 SUN HEALTHCARE GROUP INC DE 1.01,9.01 02/24/06 SUNOCO INC PA 5.02 02/27/06 SUPERCONDUCTOR TECHNOLOGIES INC 2.02,5.02,7.01,9.01 03/02/06 SUPERIOR UNIFORM GROUP INC FL 8.01 03/02/06 SYMANTEC CORP DE 5.02 02/28/06 SYNERGETICS USA INC DE 1.01,2.03,9.01 02/27/06 TAIWAN FUND INC DE 7.01,9.01 01/01/06 TALBOTS INC DE 2.02,9.01 03/02/06 TANGER FACTORY OUTLET CENTERS INC NC 1.01 03/02/06 TECHLABS INC FL 4.01,9.01 01/07/06 AMEND TECHNEST HOLDINGS INC NV 1.01,9.01 02/27/06 TECHNOLOGY INVESTMENT CAPITAL CORP MD 2.02,9.01 03/02/06 TECHNOLOGY INVESTMENT CAPITAL CORP MD 2.02,9.01 03/02/06 AMEND TECHNOLOGY SOLUTIONS COMPANY DE 8.01 03/01/06 TEGAL CORP /DE/ DE 8.01 03/01/06 Teknik Digital Arts Inc. NV 5.02,9.01 02/27/06 TELEWEST GLOBAL INC 8.01,9.01 03/02/06 TENET HEALTHCARE CORP NV 2.02,4.02 03/02/06 Tennessee Commerce Bancorp, Inc. TN 7.01,9.01 03/02/06 TERAYON COMMUNICATION SYSTEMS DE 4.02,9.01 03/01/06 TGC INDUSTRIES INC TX 2.02,9.01 02/27/06 THERMOGENESIS CORP DE 7.01,9.01 03/02/06 TIBCO SOFTWARE INC DE 1.01 02/27/06 TITANIUM METALS CORP DE 1.01,5.02,9.01 11/15/05 AMEND TOUCHSTONE SOFTWARE CORP /CA/ DE 2.02 02/27/06 TOWER AUTOMOTIVE INC DE 7.01,9.01 02/28/06 TRANSDIGM INC 1.01,9.01 02/24/06 TRANSOCEAN INC E9 7.01,9.01 03/02/06 TreeHouse Foods, Inc. DE 1.01,7.01,9.01 03/01/06 TRI STATE 1ST BANK INC OH 8.01 03/02/06 TRIAD GUARANTY INC DE 1.01 03/02/06 TRINITY INDUSTRIES INC DE 2.02,7.01 03/01/06 TRUMP ENTERTAINMENT RESORTS, INC. DE 7.01,9.01 03/02/06 Tube Media Corp. CO 1.01,5.03,9.01 02/25/06 TYLER TECHNOLOGIES INC DE 2.02 03/01/06 U S PHYSICAL THERAPY INC /NV NV 2.02,9.01 03/02/06 ULTRATECH INC DE 7.01,9.01 03/02/06 UNION PACIFIC CORP UT 5.02 02/28/06 UNION PACIFIC RAILROAD CO/DE DE 5.02 02/28/06 UNISOURCE ENERGY CORP AZ 2.02,9.01 03/02/06 UNITED BANCORP INC /OH/ OH 5.02 03/02/06 UNITED COMMUNITY BANKS INC GA 1.01,1.02 03/02/06 UNITED DOMINION REALTY TRUST INC MD 5.02 02/24/06 UNITED ONLINE INC DE 8.01 02/28/06 UNITED RETAIL GROUP INC/DE DE 2.02,9.01 03/01/06 UNITED RETAIL GROUP INC/DE DE 1.01,5.03,8.01,9.01 03/01/06 UNITEDHEALTH GROUP INC MN 8.01,9.01 02/27/06 UNIVISION COMMUNICATIONS INC DE 2.02,9.01 03/02/06 UNUMPROVIDENT CORP DE 1.01,5.03,9.01 02/24/06 US CONCRETE INC DE 2.02,9.01 03/02/06 US ENERGY CORP WY 8.01 02/28/06 VASCO DATA SECURITY INTERNATIONAL INC DE 9.01 02/04/05 AMEND VCAMPUS CORP DE 2.04 02/24/06 VENDINGDATA CORP NV 1.01,7.01 02/27/06 VeriFone Holdings, Inc. DE 2.02,9.01 03/02/06 VIASYS HEALTHCARE INC DE 1.01 01/25/06 VIISAGE TECHNOLOGY INC DE 2.02,9.01 03/02/06 Vocus, Inc. DE 1.02 01/16/06 WARWICK VALLEY TELEPHONE CO NY 5.02,9.01 03/01/06 WASHINGTON GROUP INTERNATIONAL INC DE 5.02,9.01 02/28/06 WATER PIK TECHNOLOGIES INC DE 1.01 02/28/06 WCA WASTE CORP 2.02 03/01/06 Wells Fargo Asset Securities Corp Mor DE 8.01,9.01 11/25/05 AMEND Wells Fargo Asset Securities Corp Mor DE 8.01,9.01 12/27/05 AMEND Wells Fargo Asset Securities Corp Mor DE 8.01,9.01 11/25/05 AMEND Wells Fargo Asset Securities Corp Mor DE 8.01,9.01 12/27/05 AMEND WENTWORTH I INC DE 1.01,2.01,3.02,3.03,5.01, 02/24/06 5.02,5.06,8.01,9.01 WENTWORTH I INC DE 4.01,9.01 02/27/06 WEST PHARMACEUTICAL SERVICES INC PA 1.01 02/24/06 WESTAR ENERGY INC /KS KS 7.01,9.01 03/02/06 WESTELL TECHNOLOGIES INC DE 1.01 02/24/06 Western Refining, Inc. DE 2.02,9.01 03/01/06 WILLIAM LYON HOMES DE 2.02,9.01 03/01/06 WINDSWEPT ENVIRONMENTAL GROUP INC DE 1.01,9.01 02/28/06 WJ COMMUNICATIONS INC DE 5.02,7.01,9.01 02/27/06 WORLD AM, INC. 5.02,9.01 02/21/06 WORLD WRESTLING ENTERTAINMENTINC DE 2.02,9.01 03/02/06 WORTHINGTON INDUSTRIES INC OH 7.01,9.01 03/02/06 XENOGEN CORP DE 2.02,9.01 03/02/06 XL CAPITAL LTD 1.01,5.02 02/24/06 XM SATELLITE RADIO HOLDINGS INC DE 3.01,9.01 02/24/06 YANKEE CANDLE CO INC 1.01,9.01 02/24/06 YRC WORLDWIDE INC DE 5.02,5.03 02/24/06 ZHONE TECHNOLOGIES INC DE 1.01,2.03 02/24/06