SEC NEWS DIGEST Issue 2006-70 April 12, 2006 COMMISSION ANNOUNCEMENTS POLICY STATEMENT OF THE SECURITIES AND EXCHANGE COMMISSION CONCERNING SUBPOENAS TO MEMBERS OF THE NEWS MEDIA The U.S. Securities and Exchange Commission today issued the following statement concerning subpoenas to members of the news media: Freedom of the press is of vital importance to the mission of the Securities and Exchange Commission. Effective journalism complements the Commission's efforts to ensure that investors receive the full and fair disclosure that the law requires, and that they deserve. Diligent reporting is an essential means of bringing securities law violations to light and ultimately helps to deter illegal conduct. In this Policy Statement the Commission sets forth guidelines for the agency's professional staff to ensure that vigorous enforcement of the federal securities laws is conducted completely consistently with the principles of the First Amendment's guarantee of freedom of the press, and specifically to avoid the issuance of subpoenas to members of the media that might impair the news gathering and reporting functions. These guidelines shall be adhered to by all members of the staff in all cases: (a) In determining whether to issue a subpoena to a member of the news media, the approach in every case must be to strike the proper balance between the public's interest in the free dissemination of ideas and information and the public's interest in effective enforcement of the federal securities laws. (b) When the staff investigating a matter determines that a member of the news media may have information relevant to the investigation, the staff should: (1) Determine whether the information might be obtainable from alternative non-media sources. (2) Make all reasonable efforts to obtain that information from those alternative sources. Whether all reasonable efforts have been made will depend on the particular circumstances of the investigation, including whether there is an immediate need to preserve assets or protect investors from an ongoing fraud. (3) Determine whether the information is essential to successful completion of the investigation. (c) If the information cannot reasonably be obtained from alternative sources and the information is essential to the investigation, then the staff, after seeking approval from the responsible Regional Director, District Administrator, or Associate Director, should contact legal counsel for the member of the news media. Staff should contact a member of the news media directly only if the member is not represented by legal counsel. The purpose of this contact is to explore whether the member may have information essential to the investigation, and to determine the interests of the media with respect to the information. If the nature of the investigation permits, the staff should make clear what its needs are as well as its willingness to respond to particular problems of the media. The staff should consult with the Commission's Office of Public Affairs, as appropriate. (d) The staff should negotiate with news media members or their counsel, consistently with this Policy Statement, to obtain the essential information through informal channels, avoiding the issuance of a subpoena, if the responsible Regional Director, District Administrator, or Associate Director determines that such negotiations would not substantially impair the integrity of the investigation. Depending on the circumstances of the investigation, informal channels may include voluntary production, informal interviews, or written summaries. (e) If negotiations are not successful in achieving a resolution that accommodates the Commission's interest in the information and the media's interests without issuing a subpoena, the staff investigating the matter should then consider whether to seek the issuance of a subpoena for the information. The following principles should guide the determination of whether a subpoena to a member of the news media should be issued: (1) There should be reasonable grounds to believe that the information sought is essential to successful completion of the investigation. The subpoena should not be used to obtain peripheral or nonessential information. (2) The staff should have exhausted all reasonable alternative means of obtaining the information from non-media sources. Whether all reasonable efforts have been made to obtain the information from alternative sources will depend on the particular circumstances of the investigation, including whether there is an immediate need to preserve assets or protect investors from an ongoing fraud. (f) If there are reasonable grounds to believe the information sought is essential to the investigation, all reasonable alternative means of obtaining it have been exhausted, and all efforts at negotiation have failed, then the staff investigating the matter shall seek authorization for the subpoena from the Director of the Division of Enforcement. No subpoena shall be issued unless the Director, in consultation with the General Counsel, has authorized its issuance. (g) In the event the Director of the Division of Enforcement, after consultation with the General Counsel, authorizes the issuance of a subpoena, notice shall immediately be provided to the Chairman of the Commission. (h) Counsel (or the member of the news media, if not represented by counsel) shall be given reasonable and timely notice of the determination of the Director of the Division of Enforcement to authorize the subpoena and the Director's intention to issue it. (i) Subpoenas should be negotiated with counsel for the member of the news media to narrowly tailor the request for only essential information. In negotiations with counsel, the staff should attempt to accommodate the interests of the Commission in the information with the interests of the media. (j) Subpoenas should, wherever possible, be directed at material information regarding a limited subject matter, should cover a reasonably limited period of time, and should avoid requiring production of a large volume of unpublished material. They should give reasonable and timely notice of their demand for documents. (k) In the absence of special circumstances, subpoenas to members of the news media should be limited to the verification of published information and to surrounding circumstances relating to the accuracy of published information. (l) Because the intent of this policy statement is to protect freedom of the press, news gathering functions, and news media sources, this policy statement does not apply to demands for purely commercial or financial information unrelated to the news gathering function. (m) Failure to follow this policy may constitute grounds for appropriate disciplinary action. The principles set forth in this statement are not intended to create or recognize any legally enforceable rights in any person. (Press Rel. 2006-55) THOMAS BIOLSI NAMED ASSOCIATE REGIONAL DIRECTOR FOR EXAMINATIONS IN THE SEC NORTHEAST REGIONAL OFFICE The Commission announced today the selection of Thomas A. Biolsi as Associate Regional Director for Examinations in the Commission's Northeast Regional Office (NERO). In his new position, Biolsi will direct a staff of accountants and examiners responsible for the inspections of investment advisers and investment companies within the Northeast Region. He will assume his new post in mid June. Mark Schonfeld, Regional Director of NERO, stated, "Tom brings to our inspection program a wealth of experience as a consultant to the investment management and hedge fund industry, as well as prior service as a member of the Commission staff. At this critical time, as our examination responsibilities are expanding, we will be fortunate to benefit from Tom's expertise and leadership." Lori Richards, Director of the SEC's Office of Compliance Inspections and Examinations, added, "Tom brings terrific industry and SEC experience to the job of overseeing compliance examinations of investment advisers and investment companies in the region served by our New York Office. He is an excellent addition to the already outstanding examination staff in NERO, and I am so pleased to welcome him back." Biolsi said, "I am honored to be offered this opportunity to return to public service working with the outstanding staff of the Commission's Northeast Regional Office. I hope to leverage my nearly 18 years of experience, first as a chief compliance officer and more recently leading a regulatory advisory team at PWC serving their top traditional and alternative strategy clients in order to help the Commission at a critical time in its regulation of the investment management industry. I believe these experiences, and the great people and clients I have worked with, will make me a more effective regulator." For the last nine years, Biolsi has been a Managing Director in the Regulatory Compliance Group of PricewaterhouseCoopers (PWC) where he developed a compliance consulting practice for registered investment advisers and investment companies. Prior to joining PWC, Biolsi was a Compliance Director and then the Chief Compliance Officer at Prudential Insurance Company of America for seven years. At Prudential, he supervised a compliance staff overseeing eighteen registered investment advisers. Prior to Prudential, Biolsi was a staff examiner and then Branch Chief in the Investment Adviser Examination Program in NERO for a total of nine years where he conducted and supervised numerous examinations of registered investment advisers. Biolsi is a graduate of Chapman College and served three years in the United States Air Force. (Press Rel. 2006-54) COMMISSION MEETINGS ADDITIONAL CLOSED MEETING - THURSDAY, APRIL 13, 2006 - 9:00 A.M. The subject matter of the closed meeting scheduled for Thursday, April 13, will be: Institution and settlement of injunctive actions At times, changes in Commission priorities require alterations in the scheduling of meeting items. For further information and to ascertain what, if any, matters have been added, deleted or postponed, please contact: The Office of the Secretary at (202) 551-5400. ENFORCEMENT PROCEEDINGS SEC CHARGES ALTERNATIVE TRADING SYSTEM WITH VIOLATING THE FAIR ACCESS REQUIREMENTS OF REGULATION ATS On April 12, the Commission issued an Order Instituting Administrative and Cease-and-Desist Proceedings, Making Findings, and Imposing Remedial Sanctions and a Cease-and-Desist Order Pursuant to Sections 15(b) and 21C of the Securities Exchange Act of 1934 (Order) against INET ATS, Inc. This is the Commission's first enforcement action under Regulation ATS, a Commission rule that provides a framework for alternative trading systems. The Order finds that between February 2002 and July 2003, an alternative trading system (ATS) operated by Instinet Corporation (Instinet's ATS) violated the fair access provisions of Regulation ATS by permitting some subscribers to provide to their customers Instinet ATS's "BookStream" product-which allowed a subscriber the ability to view the full "depth of book" data contained in the ATS book-while prohibiting or limiting other similarly situated subscribers from doing so. The fair access provisions require an ATS that meets certain threshold criteria to establish written standards for granting access to trading on its system and not unreasonably prohibit or limit access to services offered by the ATS by applying such standards in an unfair or discriminatory manner. The Order further finds that Instinet's ATS violated the reporting requirements of Regulation ATS by failing to disclose all grants, denials, or limitation of access on its Form ATS-R. Based on the above, the Order requires INET ATS, Inc. (INET), the successor entity to Instinet's ATS, to pay a $350,000 penalty and cease and desist from committing or causing violations of Regulation ATS. The Commission's Order also censures INET. INET consented to the issuance of the Order without admitting or denying any of the findings in the Order. (Rel. 34-53631; File No. 3-12259) IN THE MATTER OF KIMBERLY CARRELLA AND VINCENT CARRELLA An Administrative Law Judge issued an Order Making Findings and Imposing Sanctions by Default (Default Order) barring Kimberly J. Carrella and Vincent M. Carrella (Carrellas) from associating with any broker or dealer. The Default Order found the Carrellas to be in default for failing to answer the Order Instituting Proceedings (OIP); for failing to appear at a prehearing conference; and for not otherwise defending the proceeding. Accordingly, the Default Order found the allegations in the OIP to be true. The Carrellas were associated with Kimberly Securities, Inc., from early 2000 through September 2002. Based on their activities during this time period, a U.S. district court on Jan. 9, 2006, enjoined the Carrellas from future violations 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. The district court found the Carrellas jointly and severally liable for disgorgement of $3,324,791.46, plus prejudgment interest of $601,940.60, and ordered them to pay civil money penalties of $20,000. (Rel. 34-53632; File No. 3-12166) SEC SUES UK ACCOUNTING FIRM PKF AND FORMER PARTNER ANTHONY MEAD IN CONNECTION WITH THE AREMISSOFT CORPORATION AUDIT PKF to Pay $2 Million Penalty and Disgorge Audit Fees Mead Barred from SEC Practice, Fined $50,000 Second Partner Stuart Barnsdall Censured and Barred Two Years The Commission today announced that it filed a civil action in the U.S. District Court for the Southern District of New York and a related administrative proceeding against PKF, a United Kingdom based accounting firm, and its former partner Anthony Frederick John Mead (Mead), as a result of the failed year 2000 audit of AremisSoft Corporation. AremisSoft, a public company traded on the Nasdaq market, went bankrupt in March 2002 after announcing it was unable to substantiate approximately $90 million of revenues it reported in 2000. Subject to Court approval and without admitting or denying the allegations in the Complaint, PKF consents to disgorge $309,048 in fees plus interest and to pay a $2 million penalty which may be distributed to harmed investors pursuant to the Sarbanes-Oxley Act of 2002. Mead consents to a $50,000 penalty. In 2005, PKF converted to PKF (UK) LLP, a limited liability partnership. The Complaint charges that PKF became aware of information during the 2000 AremisSoft audit indicating that illegal acts had or may have occurred but did not bring that information to the attention of AremisSoft's management, board of directors, or audit committee and that Mead failed to design appropriate audit procedures to determine whether AremisSoft senior management had committed fraud, violations of Section 10A of the Securities Exchange Act of 1934 (Exchange Act). The Commission also instituted and simultaneously settled combined administrative and Rule 102(e) proceedings against PKF, Mead, and Stuart John Barnsdall (Barnsdall), concurring partner on the 2000 AremisSoft audit. PKF, Mead, and Barnsdall settled without admitting or denying the findings in the Commission's order. The Commission found PKF and Mead engaged in highly unreasonable conduct in connection with the audit of AremisSoft's 2000 financial statements that resulted in repeated violations of applicable professional standards in circumstances which each knew or should have known warranted heightened scrutiny. It found Barnsdall engaged in unreasonable conduct that resulted in violations of applicable professional standards. According to the Commission's order: * PKF issued an audit report, signed by Mead, containing an unqualified opinion stating that PKF had conducted its audit of AremisSoft's 2000 financial statements in accordance with generally accepted auditing standards (GAAS), and that those financial statements were consistent with generally accepted accounting principles (GAAP), when each knew or should have known that the financial statements did not comply with GAAP and that the audit had not been conducted in accordance with GAAS. In its 2000 Form 10-K AremisSoft reported $97.5 million of its $123.6 million total revenue came from two Cyprus-based subsidiaries when, in fact, the subsidiaries together had just $1.7 million in revenue for the year. AremisSoft also claimed $33.3 million in cash at December 31, 2000, but in fact, $9.98 million was in the bank account of one its co-CEOs and $10.7 million was not received by AremisSoft until mid-January 2001; * During the 2000 audit, a PKF staff accountant alerted Mead to shortcomings of the audits being performed on AremisSoft's two Cyprus based subsidiaries, particularly the lack of documented testing. When the PKF accountant advised the PKF Cyprus partner, Pavlos Meletiou, about his concerns, especially the limited audit testing, Meletiou suggested that the testing be carried out after the audit; * In his review of the audit workpapers for one of the AremisSoft Cyprus-based subsidiaries, Mead found numerous problems, including serious deficiencies in two significant audit areas: cash and accounts receivable. According to his notes, the workpapers included copies, not originals, of cash confirmations, and both cash and accounts receivable confirmations were apparently not received directly by PKF Cyprus. Moreover, inventory confirmations were provided by AremisSoft management rather than third parties. A second PKF partner found multiple problems in the audit file related to the other AremisSoft Cyprus based subsidiary including similar problems with cash and accounts receivable; * The accounts receivable confirmations in the PKF Cyprus audit workpapers reviewed by PKF and Mead evidence additional irregularities that should have warranted heightened scrutiny. None are originals; many have identical or similar handwriting; and, according to the dates printed on the top of each, eight of seventeen were returned on the same two dates. The accounts receivable confirmations also were addressed to customers of AremisSoft rather than to account managers, despite the company's claim that account managers, not its end users, were indebted to AremisSoft; * PKF and Mead relied on AremisSoft's system of internal controls to limit substantive testing of revenue reported by AremisSoft's two Cyprus-based subsidiaries, but neither obtained sufficient understanding of the internal controls for those subsidiaries; and * Barnsdall conducted his concurring partner review the day after Mead signed and transmitted PKF's audit report for inclusion in AremisSoft's year 2000 Form 10-K but backdated his sign-off to the date of the audit report. The order finds that through these actions, PKF willfully violated Section 10A of the Exchange Act and was a cause of AremisSoft's violations of Sections 17(a)(2) and 17(a)(3) of the Securities Act of 1933 (Securities Act) and Sections 13(a) and 13(b)(2)(A) and (B) of the Exchange Act, and Rules 12b-20, 13a-1, and 13b2-1 thereunder; and that Mead willfully violated Section 10A(a) of the Exchange Act and was a cause of AremisSoft's violations of Sections 17(a)(2) and 17(a)(3) of the Securities Act and Sections 13(a) and 13(b)(2)(A) and (B) of the Exchange Act, and Rules 12b-20, 13a-1, and 13b2-1 thereunder. PKF and Mead each consented to the order that they cease and desist from committing and/or causing the violations charged as well as any future violations of these provisions. As part of the settlement, PKF agreed to disgorge $309,048 in audit fees plus pre-judgment interest and consented to a censure and an undertaking not to accept any audit engagements for new Commission registrant clients for one year. Mead consented to a censure and permanent bar from appearing or practicing before the Commission as an accountant pursuant to Rule 102(e) of the Commission's Rules of Practice. Barnsdall consented to a censure and two year bar from appearing or practicing before the Commission as an accountant pursuant to Rule 102(e). The Commission acknowledges the assistance provided in this matter by the United Kingdom Financial Services Authority. [SEC v. PKF and Anthony Frederick John Mead, Civil Action No. 06 CV 2853 (S.D.N.Y)] (LR-19652; AAE Rel. 2410); Administrative Proceeding In the Matter of PKF, Anthony Frederick John Mead, FCA, and Stuart John Barnsdall, ACA - (Rels. 33-8675; 34-53633; AAE Rel. No. 2409; File No. 3-12261) INVESTMENT COMPANY ACT RELEASES TACTICAL ALLOCATION SERVICES, LLC AND AGILE FUNDS, INC. An order has been issued on an application filed by Tactical Allocation Services, LLC and Agile Funds, Inc. for an exemption from Section 15(a) of the Investment Company Act and Rule 18f-2 under the Act. The order permits the applicants to enter into and materially amend subadvisory agreements without shareholder approval. (Rel. IC- 27284 - April 10) MAN-GLENWOOD LEXINGTON, LLC, ET AL. An order has been issued on an application filed by Man-Glenwood Lexington, LLC, et al. under Section 6(c) of the Investment Company Act granting an exemption from Sections 18(c) and 18(i) of the Act, and pursuant to Section 17(d) of the Act and Rule 17d-1 under the Act. The order permits certain registered closed-end management investment companies to issue multiple classes of shares and to impose varying sales charges and asset-based distribution fees. (Rel. IC-27285 - April 11) SBL FUND AND SECURITY MANAGEMENT COMPANY, LLC An order has been issued pursuant to Section 6(c) of the Investment Company Act to SBL Fund (SBL) and Security Management Company, LLC (SMC) granting exemptions from the provisions of Sections 9(a), 13(a), 15(a) and 15(b) of the Act, and Rules 6e-2(b)(15) and 6e-3(T)(b)(15) thereunder to the extent necessary to permit shares of SBL and shares of any other existing or future investment company that is designed to fund insurance products and for which SMC, or any of its affiliates, may serve as investment manager, investment adviser, sub-adviser, administrator, manager, principal underwriter or sponsor (SBL together with such other investment companies, "Insurance Investment Companies"), or permit shares of any current or future series of any Insurance Investment Company (Insurance Fund), to be sold to and held by: (1) separate accounts funding variable annuity and variable life insurance contracts issued by both affiliated and unaffiliated life insurance companies; (2) qualified pension and retirement plans outside of the separate account context; (3) any investment manager to an Insurance Fund and affiliates thereof that is permitted to hold shares of an Insurance Fund consistent with the requirements of Treasury Regulation 1.817-5; and (4) any insurance company general accounts that are permitted to hold shares of an Insurance Fund consistent with the requirements of Treasury Regulation 1.817-5. (Rel. IC-27286 - April 11) SELF-REGULATORY ORGANIZATIONS APPROVAL OF PROPOSED RULE CHANGE The Commission granted approval to a proposed rule change (SR-PCX- 2006-12) relating to clearly erroneous executions, filed by the Pacific Exchange, Inc. (n/k/a NYSE Arca, Inc.). Publication is expected in the Federal Register during the week of April 10. (Rel. 34-53610) APPROVAL OF MINOR RULE VIOLATION PLAN The Commission approved a Minor Rule Violation Plan for The NASDAQ Stock Market LLC. Publication is expected in the Federal Register during the week of April 17. (Rel. 34-53623) ACCELERATED APPROVAL OF PROPOSED RULE CHANGES The Commission granted accelerated approval to a proposed rule change submitted by the Board of Trade of the City of Chicago (SR-CBOT-2006- 01) relating to customer margin requirements for security futures. Publication is expected in the Federal Register during the week of April 17. (Rel. 34-53626) The Commission granted accelerated approval to a proposed rule change filed by Board of Trade of the City of Chicago (SR-CBOT-2006-02) relating to security futures market maker registration policy and procedures under Section 19(b)(4) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of April 17. (Rel. 34-53629) PROPOSED PROGRAM FOR ALLOCATION OF REGULATORY RESPONSIBILITIES PURSUANT TO RULE 17d-2 BETWEEN THE NASDAQ STOCK MARKET LLC AND THE NATIONAL ASSOCIATION OF SECURITIES DEALERS, INC. The NASDAQ Stock Market LLC filed with the Commission a proposed program for allocation of regulatory responsibilities pursuant to Rule 17d-2 between The NASDAQ Stock Market LLC and the National Association of Securities Dealers, Inc., File No. 4-517. Publication is expected in the Federal Register during the week of April 17. (Rel. 34-53628) WITHDRAWALS GRANTED An order has been issued granting the application of Host Marriott Corporation to withdraw its common stock, $.01 par value, and purchase share rights for series A junior participating preferred stock, $.01 par value, from listing and registration on the Pacific Exchange (now known as NYSE Arca, Inc.). effective at the opening of business on April 10. (Rel. 34-53618) An order has been issued granting the application of Host Marriott Corporation to withdraw its common stock, $.01 par value, and purchase share rights for series A junior participating preferred stock, $.01 par value, from listing and registration on the Chicago Stock Exchange, Inc., effective at the opening of business on April 10. Publication is expected in the Federal Register during the week of April 10. (Rel. 34-53619) An order has been issued granting the application of Cogent Communications Group, Inc. to withdraw its common stock, $.001 par value, from listing and registration on the American Stock Exchange, effective at the opening of business on April 10. (Rel. 34-53620) 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 SILVERADO GOLD MINES LTD, 1111 WEST GEORGIA ST, SUITE 505, VANCOUVER BC CANADA, A1, V6E 4M3, 6046891535 - 37,000,000 ($2,035,000.00) Equity, (File 333-133191 - Apr. 11) (BR. 04A) S-8 US MICROBICS INC, 6451 EL CAMINO REAL #C, CARLSBAD, CA, 92009, 7609181860 - 50,000,000 ($825,000.00) Equity, (File 333-133193 - Apr. 11) (BR. 06A) S-3ASR WPS RESOURCES CORP, 700 N ADAMS ST, PO BOX 19001, GREEN BAY, WI, 54307-9001, 9204334901 - 0 ($0.00) Other, (File 333-133194 - Apr. 11) (BR. 02B) SB-2 Sutura, Inc., 17080 NEWHOPE STREET, FOUNTAIN VALLEY, CA, 92708, 714-437-9801 - 49,199,536 ($26,417,545.63) Equity, (File 333-133195 - Apr. 11) (BR. 06B) SB-2 Remote Dynamics Inc, 1155 KAS DRIVE, STE 100, RICHARDSON, TX, 75081, 9723012000 - 0 ($4,000,000.00) Equity, (File 333-133196 - Apr. 11) (BR. 11C) S-1 Porter Bancorp, Inc., 2500 EASTPOINT PARKWAY, LOUISVILLE, KY, 40223, 502-499-4800 - 0 ($44,000,000.00) Equity, (File 333-133198 - Apr. 11) (BR. 07A) S-3 COGENT COMMUNICATIONS GROUP INC, 1015 31ST STREET, WASHINGTON, DC, 20007, 2022954200 - 0 ($237,240,000.00) Other, (File 333-133200 - Apr. 11) (BR. 03A) SB-2 Mazal Plant Pharmaceuticals, Inc, 34 WEST 33RD STREET, NEW YORK, NY, 10001, 970-635-0346 - 0 ($11,315,075.00) Equity, (File 333-133201 - Apr. 11) (BR. 09A) S-3 JENNIFER CONVERTIBLES INC, 419 CROSSWAYS PK DR, WOODBURY, NY, 11797, 5164961900 - 500,000 ($2,890,000.00) Equity, (File 333-133202 - Apr. 11) (BR. 02A) S-1 CENTRA FINANCIAL HOLDINGS INC, 990 ELMER PRINCE DR, POST OFFICE BOX 656, MORGANTOWN, WV, 26507-0656, 3045998121 - 833,333 ($14,999,994.00) Equity, (File 333-133203 - Apr. 11) (BR. 07B) S-8 RELIANCE STEEL & ALUMINUM CO, 350 S GRAND AVE STE 5100, LOS ANGELES, CA, 90071, 2136877700 - 143,943 ($7,234,575.18) Equity, (File 333-133204 - Apr. 11) (BR. 04C) N-2 ACCESS CAPITAL STRATEGIES COMMUNITY INVESTMENT FUND INC/MA, 419 BOYLSTON STREET, SUITE 501, BOSTON, MA, 02116, 6172367274 - 0 ($9,410,000.00) Equity, (File 333-133206 - Apr. 11) (BR. 16) S-1 AVETA INC, 173 NORTH MARGINAL RD, FORT LEE, NJ, 07024, 201-969-2300 - 0 ($388,125,000.00) Equity, (File 333-133207 - Apr. 11) (BR. ) SB-2 CONOLOG CORP, 5 COLUMBIA RD, SOMERVILLE, NJ, 08876, 9087228081 - 2,950,000 ($2,655,000.00) Equity, (File 333-133208 - Apr. 11) (BR. 10A) S-3 WELLS FARGO ASSET SECURITIES CORP, 7485 NEW HORIZON WAY, FREDERICK, MD, 21703, 3018468881 - 0 ($1,000,000.00) Mortgage Backed Securities, (File 333-133209 - Apr. 11) (BR. 05) S-1 IMMUNE RESPONSE CORP, 5931 DARWIN COURT, CARLSBAD, CA, 92008, 7604317080 - 0 ($253,616,678.00) Equity, (File 333-133210 - Apr. 11) (BR. 01A) S-3 AVI BIOPHARMA INC, ONE SW COLUMBIA, STE 1105, PORTLAND, OR, 97258, 5032270554 - 0 ($4,933,981.30) Equity, (File 333-133211 - Apr. 11) (BR. 01C) S-4 COLORADO INTERSTATE GAS CO, 1001 LOUISIANA ST, HOUSTON, TX, 77002, 7134202600 - 0 ($400,000,000.00) Non-Convertible Debt, (File 333-133212 - Apr. 11) (BR. 02B) S-1 SAFENET INC, 4690 MILLENNIUM DRIVE, BELCAMP, MD, 21017, 4109317500 - 0 ($250,000,000.00) Other, (File 333-133213 - Apr. 11) (BR. 11A) S-8 PROSPERITY BANCSHARES INC, 4295 SAN FELIPE, N/A, HOUSTON, TX, 77027, 7136939300 - 0 ($7,060,326.00) Equity, (File 333-133214 - Apr. 11) (BR. 07B) SB-2 HANDHELD ENTERTAINMENT, INC., 539 BRYANT STREET, SUITE 403, SAN FRANCISCO, CA, 94107, 415-495-6470 - 0 ($25,592,710.00) Equity, (File 333-133215 - Apr. 11) (BR. 02) SB-2 LITTLE SQUAW GOLD MINING CO, 3412 S. LINCOLN DRIVE, N/A, SPOKANE, WA, 99203-1650, (509) 624-5831 - 15,192,000 ($11,090,160.00) Equity, (File 333-133216 - Apr. 11) (BR. 04C) 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 ------------------------------------------------------------------------------------------------------- 1ST CENTENNIAL BANCORP CA 1.01,9.01 04/07/06 1ST CENTENNIAL BANCORP CA 1.01,9.01 04/07/06 99 CENTS ONLY STORES CA 2.02,9.01 04/07/06 AAMES INVESTMENT CORP MD 1.01 04/10/06 AASTROM BIOSCIENCES INC MI 8.01 04/11/06 ACCURIDE CORP DE 1.01,5.02,9.01 04/07/06 ADAPTEC INC DE 1.01,9.01 04/05/06 ADELPHIA COMMUNICATIONS CORP DE 8.01,9.01 04/06/06 ADVANCED TECHNOLOGY INDUSTRIES INC DE 1.01,2.03,3.02,8.01,9.01 03/30/06 ADVANTA CORP DE 5.02 04/06/06 ADVENTRX PHARMACEUTICALS INC DE 1.01,3.02,8.01,9.01 04/07/06 ALBERTO CULVER CO DE 1.02,9.01 04/05/06 ALCHEMY ENTERPRISES, LTD. NV 1.01,9.01 04/10/06 ALCOA INC PA 2.02,9.01 04/10/06 ALLION HEALTHCARE INC DE 1.01,2.01,9.01 04/06/06 ALMOST FAMILY INC DE 8.01,9.01 04/10/06 ALTUS EXPLORATIONS INC NV 4.01,9.01 03/27/06 AMEND AMB PROPERTY CORP MD 7.01,9.01 04/11/06 AMB PROPERTY LP DE 7.01,9.01 04/11/06 AMERICAN ACCESS TECHNOLOGIES INC FL 2.02,9.01 04/11/06 AMERICAN AXLE & MANUFACTURING HOLDING DE 7.01,9.01 04/11/06 AMERICAN OIL & GAS INC NV 7.01,9.01 04/11/06 AMERICAN PACIFIC CORP DE 1.01,9.01 04/05/06 AMERICAN SHARED HOSPITAL SERVICES CA 8.01,9.01 04/11/06 AMERICANA PUBLISHING INC CO 1.01,2.01,9.01 04/06/06 ANHEUSER-BUSCH COMPANIES, INC. DE 8.01,9.01 04/11/06 APEX SILVER MINES LTD 1.01 04/06/06 APPALACHIAN BANCSHARES INC GA 8.01,9.01 04/07/06 APPLIED IMAGING CORP DE 1.01,9.01 04/05/06 APPLIED INNOVATION INC DE 2.02,9.01 04/11/06 ARCHSTONE SMITH TRUST CO 7.01,9.01 04/11/06 ARDEN REALTY INC MD 8.01 04/05/06 ARGAN INC DE 5.02 04/07/06 ARVINMERITOR INC IN 7.01,9.01 04/11/06 Ashton Woods USA L.L.C. NV 8.01,9.01 04/10/06 Assured Pharmacy, Inc. NV 4.01,9.01 04/05/06 AVID TECHNOLOGY INC DE 2.02 04/11/06 BAKER MICHAEL CORP PA 8.01,9.01 04/06/06 BANDAG INC IA 5.02 04/06/06 BANK OF SOUTH CAROLINA CORP SC 2.02,9.01 04/11/06 BED BATH & BEYOND INC NY 5.03,9.01 04/11/06 BLUE NILE INC DE 5.02 04/06/06 BLUEGREEN CORP MA 7.01 04/11/06 BNP RESIDENTIAL PROPERTIES INC MD 8.01,9.01 04/07/06 BOMBAY COMPANY INC DE 1.01,5.02 04/07/06 BON TON STORES INC PA 9.01 03/06/06 AMEND BSD MEDICAL CORP DE 7.01,9.01 04/11/06 BUCA INC /MN MN 2.02,9.01 04/06/06 BULLDOG TECHNOLOGIES INC NV 7.01,9.01 04/11/06 BUTLER INTERNATIONAL INC /MD/ MD 2.02,3.01,9.01 04/04/06 C&D TECHNOLOGIES INC DE 2.02,9.01 04/10/06 C-COR INC PA 2.02,7.01,9.01 04/07/06 CADMUS COMMUNICATIONS CORP/NEW VA 1.02,8.01,9.01 03/31/06 CAL-BAY INTERNATIONAL INC NV 9.01 03/31/06 AMEND Calibre Energy, Inc. NV 4.01,9.01 04/07/06 CALIFORNIA PIZZA KITCHEN INC DE 2.02,9.01 04/11/06 CALIFORNIA STEEL INDUSTRIES INC 2.02,9.01 04/11/06 Caribou Coffee Company, Inc. MN 7.01,9.01 04/11/06 Celanese CORP DE 8.01,9.01 04/10/06 CELL THERAPEUTICS INC WA 8.01,9.01 04/06/06 CELL THERAPEUTICS INC WA 1.01 02/17/06 AMEND Center for Wound Healing, Inc. 3.02,9.01 04/07/06 CENTRA FINANCIAL HOLDINGS INC WV 1.01,9.01 04/07/06 CHAMPION ENTERPRISES INC MI 1.01,2.01,9.01 04/07/06 CHECKERS DRIVE IN RESTAURANTS INC /DE DE 8.01,9.01 04/07/06 CHESAPEAKE CORP /VA/ VA 7.01,9.01 04/10/06 CHICAGO MERCANTILE EXCHANGE HOLDINGS DE 1.01 04/06/06 CITIZENS FINANCIAL CORP/DE/ DE 8.01 04/11/06 CKE RESTAURANTS INC DE 2.02,9.01 04/06/06 CKX, Inc. DE 2.01,9.01 04/10/06 COLDWATER CREEK INC DE 8.01 04/05/06 COLLINS & AIKMAN CORP DE 2.05,9.01 04/11/06 COMDISCO HOLDING CO INC DE 1.01,9.01 04/11/06 COMERICA INC /NEW/ DE 1.01 04/11/06 Command Center, Inc. WA 7.01,8.01,9.01 04/06/06 COMMUNITY BANCORP /VT VT 5.03 04/10/06 COMSYS IT PARTNERS INC DE 7.01,9.01 04/11/06 CONOCOPHILLIPS DE 8.01,9.01 04/06/06 CONSTELLATION BRANDS, INC. DE 1.01 04/05/06 CONSTELLATION BRANDS, INC. DE 7.01,9.01 04/10/06 CORPORATE OFFICE PROPERTIES TRUST MD 7.01,8.01,9.01 04/11/06 COUNTRYWIDE FINANCIAL CORP DE 2.02,9.01 04/11/06 CRESCENT FINANCIAL CORP NC 1.01,8.01,9.01 04/06/06 CRSI Group, Inc. FL 5.02 04/06/06 CWHEQ Revolving Home Equity Loan Trus 8.01,9.01 03/29/06 CYBER DEFENSE SYSTEMS INC FL 2.02,9.01 04/11/06 CYCLE COUNTRY ACCESSORIES CORP NV 8.01,9.01 04/11/06 CYIOS CORP NV 9.01 04/10/05 AMEND DENIM APPAREL GROUP INC NV 2.01,9.01 02/21/06 AMEND DISTRIBUTED ENERGY SYSTEMS CORP DE 1.01,9.01 04/10/06 DOCUMENT SCIENCES CORP DE 2.02,9.01 03/30/06 AMEND DOT HILL SYSTEMS CORP NY 1.01 04/06/06 Douglas Lake Minerals Inc. 5.02,7.01,9.01 04/07/06 DSP GROUP INC /DE/ DE 1.01,9.01 04/05/06 DSW Inc. OH 1.01,2.02,9.01 04/10/06 DURA AUTOMOTIVE SYSTEMS INC DE 1.01,9.01 04/11/06 EAGLE MATERIALS INC DE 3.01,3.03,5.03,7.01,8.01,9.01 04/11/06 EDAC TECHNOLOGIES CORP WI 1.01,2.03,9.01 04/05/06 EMTEC INC/NJ UT 1.01 04/10/06 EMULEX CORP /DE/ DE 2.02,9.01 04/11/06 ENESCO GROUP INC IL 5.03,9.01 04/11/06 ENIGMA SOFTWARE GROUP, INC NV 2.02,9.01 04/11/06 ETRIALS WORLDWIDE INC. 8.01,9.01 04/10/06 EZ EM INC DE 2.02,7.01,9.01 04/11/06 EZENIA INC DE 5.02,9.01 04/11/06 FAMILY HOME HEALTH SERVICES, INC. NV 1.01,2.01,2.03,3.02,9.01 04/05/06 Federal Home Loan Bank of Boston X1 2.03 04/05/06 Federal Home Loan Bank of Chicago X1 2.03 04/05/06 Federal Home Loan Bank of Cincinnati X1 2.03,9.01 04/05/06 Federal Home Loan Bank of New York X1 2.03,9.01 04/06/06 FEDERAL TRUST CORP FL 2.02,9.01 04/10/06 FelCor Lodging Trust Inc MD 2.02,9.01 04/06/06 Feldman Mall Properties, Inc. MD 2.02,9.01 04/06/06 FIRSTPLUS FINANCIAL GROUP INC NV 1.01 04/06/06 FORTUNE DIVERSIFIED INDUSTRIES INC DE 2.02,9.01 04/11/06 FREDERICK COUNTY BANCORP INC MD 2.02,7.01,9.01 04/11/06 FRONTIER ENERGY CORP. NV 2.01,3.02 03/31/06 FULLER H B CO MN 1.01,9.01 04/05/06 FX ENERGY INC NV 7.01,9.01 04/11/06 GASCO ENERGY INC NV 7.01,9.01 04/10/06 GENENTECH INC DE 2.02,8.01,9.01 04/11/06 General Finance CORP DE 3.02,8.01,9.01 04/10/06 GENERAL MOTORS CORP DE 8.01 04/11/06 GENESIS COMPANIES GROUP INC DE 5.01,5.02,9.01 03/15/06 GLOBAL AIRCRAFT SOLUTIONS, INC. AZ 2.02,7.01,9.01 04/11/06 GLYCOGENESYS INC NV 5.02 04/07/06 GOODYEAR TIRE & RUBBER CO /OH/ OH 5.02,9.01 04/11/06 GRANT PARK FUTURES FUND LIMITED PARTN IL 7.01 03/31/06 GRANT PARK FUTURES FUND LIMITED PARTN IL 7.01 04/07/06 GRAPHIC PACKAGING CORP DE 1.01,8.01,9.01 04/07/06 GREENMAN TECHNOLOGIES INC DE 2.02,9.01 04/10/06 Hana Biosciences Inc DE 3.01 04/06/06 HANCOCK HOLDING CO MS 8.01,9.01 04/11/06 HANDHELD ENTERTAINMENT, INC. DE 2.01,9.01 02/10/06 AMEND HARMONIC INC DE 1.01,9.01 04/05/06 HARVEST NATURAL RESOURCES, INC. DE 5.03,9.01 04/06/06 HAYES LEMMERZ INTERNATIONAL INC DE 2.02,7.01,9.01 04/11/06 HCC INSURANCE HOLDINGS INC/DE/ DE 1.01,9.01 04/10/06 Health Fitness Corp /MN/ MN 5.02 04/07/06 HEMISPHERX BIOPHARMA INC DE 4.02,9.01 03/31/06 AMEND Horizon Lines, Inc. 1.01,3.02,9.01 04/07/06 HORTON D R INC /DE/ DE 2.02,9.01 04/11/06 HORTON D R INC /DE/ DE 1.01,2.03,9.01 04/07/06 HORTON D R INC /DE/ DE 8.01,9.01 04/11/06 Huntsman CORP DE 1.01,8.01,9.01 04/05/06 HUNTSMAN INTERNATIONAL LLC DE 1.01,8.01,9.01 04/05/06 I/OMAGIC CORP NV 5.02,9.01 04/06/06 IA GLOBAL INC DE 2.03,9.01 04/11/06 IDT CORP DE 5.02,9.01 04/05/06 ILLUMINA INC DE 2.02,9.01 04/06/06 IMAGE SENSING SYSTEMS INC MN 1.01,9.01 04/07/06 IMAGE TECHNOLOGY LABORATORIES INC DE 4.01,9.01 06/23/05 AMEND INCO LTD 9.01 04/11/06 Independence Bancshares, Inc. SC 1.01,1.02,9.01 04/10/06 INDEPENDENT BANK CORP MI 2.02,7.01,9.01 04/11/06 INLAND REAL ESTATE CORP MD 8.01,9.01 04/11/06 INTEGRAL SYSTEMS INC /MD/ MD 5.02,9.01 04/05/06 INTEGRAL TECHNOLOGIES INC NV 1.01,7.01,9.01 03/17/06 INTERDIGITAL COMMUNICATIONS CORP PA 7.01,9.01 04/11/06 INTERFACE INC GA 5.02,7.01 04/11/06 INTERNATIONAL SPORTS & MEDIA GROUP IN NV 1.01,3.02,5.02 04/05/06 IRON STAR DEVELOPMENT, INC. UT 5.01,5.02 04/03/06 IRWIN FINANCIAL CORP IN 8.01 04/11/06 IT&E INTERNATIONAL GROUP 5.02,9.01 04/05/06 ITRON INC /WA/ WA 7.01 04/07/06 J CREW GROUP INC DE 1.01 04/06/06 J P MORGAN CHASE & CO DE 8.01,9.01 04/07/06 J P MORGAN CHASE & CO DE 7.01,9.01 04/11/06 JACKSON HEWITT TAX SERVICE INC DE 1.01 04/10/06 JONES APPAREL GROUP INC PA 1.01 04/07/06 KLA TENCOR CORP DE 8.01 04/11/06 KRONOS INTERNATIONAL INC DE 7.01,9.01 04/11/06 KRONOS INTERNATIONAL INC DE 1.01,1.02,2.03,2.04,9.01 04/05/06 KRONOS WORLDWIDE INC 1.01,1.02,2.03,2.04,9.01 04/05/06 KRONOS WORLDWIDE INC 7.01,9.01 04/11/06 LAKELAND FINANCIAL CORP IN 8.01,9.01 04/11/06 LEAR CORP DE 7.01,9.01 04/11/06 Legacy Bancorp, Inc. DE 7.01,9.01 04/10/06 LEUCADIA NATIONAL CORP NY 1.01 04/06/06 LEVI STRAUSS & CO DE 2.02,7.01,9.01 04/11/06 LIBBEY INC DE 1.01 03/31/06 AMEND LOEWS CORP DE 5.03,9.01 04/11/06 LUMINEX CORP DE 1.01 04/05/06 M I HOMES INC OH 7.01,9.01 04/11/06 Maidenform Brands, Inc. DE 5.02,9.01 04/07/06 Marquee Holdings Inc. DE 2.01,9.01 01/26/06 AMEND MED-DESIGN CORP 8.01 04/05/06 MET PRO CORP PA 2.02,9.01 01/31/06 METALICO INC 2.03 04/11/06 MICROISLET INC NV 2.02,7.01,9.01 04/11/06 MICRON ENVIRO SYSTEMS INC NV 8.01 04/07/06 MIDLAND CO OH 1.01,9.01 04/10/06 MOOG INC NY 8.01,9.01 04/07/06 Morningstar Industrial Holdings Corp. NV 1.01,5.02,5.03,9.01 04/06/06 Morningstar, Inc. IL 1.01,8.01 04/07/06 MOSAIC CO 2.02,9.01 04/11/06 MOTORSPORTS EMPORIUM, INC. NV 5.02 04/05/06 MQ ASSOCIATES INC 1.01,5.02,9.01 04/07/06 MS STRUCTURED TILES SERIES 2006-1 DE 9.01 04/07/06 MSO HOLDINGS INC 5.02 04/06/06 MSX INTERNATIONAL INC DE 4.02 04/10/06 MYOGEN INC DE 7.01,9.01 04/10/06 NATHANIEL ENERGY CORP NV 5.02 04/06/06 NATURALLY ADVANCED TECHNOLOGIES INC A1 5.03,9.01 04/07/06 NAVISITE INC DE 1.01,9.01 04/06/06 NETWORTH TECHNOLOGIES, INC. DE 1.01,9.01 04/04/06 NEUROBIOLOGICAL TECHNOLOGIES INC /CA/ DE 1.01,9.01 04/07/06 NEWCASTLE INVESTMENT CORP MD 2.03,9.01 04/06/06 NewPage CORP DE 5.02 04/05/06 NewPage CORP DE 1.01,9.01 04/05/06 NEXTPHASE WIRELESS, INC. NV 1.01 03/31/06 NITROMED INC DE 1.01 04/05/06 Nomura Home Equity Loan, Inc., Home E DE 2.01,9.01 01/30/06 North Atlantic Holding Company, Inc. DE 1.01,9.01 04/05/06 NORTH ATLANTIC TRADING CO INC NY 1.01,9.01 04/05/06 NOVADEL PHARMA INC DE 1.01,8.01 04/11/06 NUTRACEA CA 5.02,9.01 04/05/06 NYMEX HOLDINGS INC DE 1.01 04/10/06 ON SEMICONDUCTOR CORP DE 1.01,8.01,9.01 04/06/06 ONE LIBERTY PROPERTIES INC MD 2.01,9.01 04/07/06 ONYX SOFTWARE CORP/WA WA 1.01 04/07/06 OPNET TECHNOLOGIES INC DE 7.01 04/10/06 Opteum Mortgage Acceptance CORP Trust DE 9.01 03/27/06 Organetix NJ 4.01 04/10/06 Organic Recycling Technologies Inc. NV 4.01,9.01 03/29/06 ORTHOLOGIC CORP DE 1.01,1.02,5.02,7.01,9.01 04/05/06 PARALLEL PETROLEUM CORP DE 2.01,9.01 04/05/06 PARK BANCORP INC DE 2.02,9.01 04/11/06 Patient Safety Technologies, Inc DE 1.01,9.01 04/07/06 PENN VIRGINIA CORP VA 7.01,9.01 04/11/06 PERRIGO CO MI 3.03,8.01,9.01 04/10/06 PETROL OIL & GAS INC 1.01,2.03,3.02,9.01 03/31/06 PHARMACOPEIA DRUG DISCOVERY INC DE 8.01,9.01 04/11/06 PHARMACOPEIA DRUG DISCOVERY INC DE 8.01,9.01 04/11/06 AMEND PHARMOS CORP NV 8.01,9.01 04/05/06 Phoenix India Acquisition Corp. 8.01,9.01 04/05/06 Pike Electric CORP 2.02,9.01 04/11/06 PIPER JAFFRAY COMPANIES 1.01,2.05,7.01,9.01 04/10/06 PLAINS EXPLORATION & PRODUCTION CO DE 7.01,9.01 04/11/06 PLUG POWER INC DE 1.01,3.02,5.03,7.01,9.01 04/10/06 PORTEC RAIL PRODUCTS INC WV 5.02,9.01 04/07/06 PR SPECIALISTS INC DE 4.01,8.01,9.01 04/11/06 PRICESMART INC DE 2.02,9.01 04/07/06 PXRE GROUP LTD 7.01,9.01 04/11/06 QUEST OIL CORP NV 8.01 04/10/06 Refco Inc. 7.01,9.01 04/07/06 Regency Energy Partners LP DE 8.01,9.01 04/11/06 REGIS CORP MN 1.02,9.01 04/05/06 RENAISSANCE LEARNING INC WI 1.01,5.02,8.01,9.01 04/10/06 RENAISSANCERE HOLDINGS LTD 1.01,2.03,9.01 04/05/06 RESTAURANT CO DE 8.01,9.01 04/11/06 RETAIL VENTURES INC OH 4.02 04/05/06 RIVIERA HOLDINGS CORP NV 7.01 04/11/06 ROCKWELL MEDICAL TECHNOLOGIES INC MI 1.01,2.03,7.01,9.01 03/29/06 ROHM & HAAS CO DE 2.02 04/11/06 SAFENET INC DE 1.02,2.02,5.02,9.01 04/06/06 SAFENET INC DE 1.01,9.01 06/30/05 SALESFORCE COM INC DE 8.01,9.01 04/11/06 SALIX PHARMACEUTICALS LTD 8.01,9.01 04/10/06 SAN JUAN FINANCIAL INC CO 1.01,3.02,5.02,9.01 04/04/06 SANTANDER BANCORP 3.01 04/05/06 SCHOOL SPECIALTY INC WI 1.01,9.01 04/11/06 SCORE ONE INC NV 1.01,2.01,3.02,9.01 04/11/06 SECURITY BANK CORP GA 8.01,9.01 04/10/06 SENTO CORP UT 7.01,9.01 04/11/06 SEQUENOM INC DE 2.02 04/10/06 Shire plc 8.01,9.01 04/11/06 SHUFFLE MASTER INC MN 8.01,9.01 04/10/06 SIMTEK CORP CO 2.02,9.01 04/05/06 SKYWEST INC UT 1.01,8.01,9.01 04/10/06 SLM Private Credit Student Loan Trust DE 1.01,2.01,9.01 04/06/06 Smart-tek Solutions Inc NV 8.01,9.01 04/11/06 SOLECTRON CORP DE 1.01 04/05/06 Somaxon Pharmaceuticals, Inc. DE 7.01,9.01 04/10/06 Somaxon Pharmaceuticals, Inc. DE 7.01,9.01 04/11/06 SONA MOBILE HOLDINGS CORP DE 5.02 04/07/06 SONOMA VALLEY BANCORP CA 2.02,9.01 04/07/06 SOUTHERN COPPER CORP/ DE 8.01 03/24/06 AMEND SOUTHWEST WATER CO DE 8.01,9.01 04/11/06 SPECTRUM SCIENCES & SOFTWARE HOLDINGS DE 1.01,2.01,3.02,5.02,5.03,9.01 05/11/05 AMEND STEIN MART INC FL 7.01,9.01 04/06/06 STEINER LEISURE LTD C5 1.01 04/11/06 AMEND STERLING BANCORP NY 8.01 04/10/06 STEWART & STEVENSON SERVICES INC TX 2.02,8.01,9.01 04/10/06 STRATS (SM) TRUST FOR JPMORGAN CHASE 8.01,9.01 04/03/06 Strats(SM) Trust for JPMorgan Chase C 8.01,9.01 04/03/06 STRATS(SM) Trust For Morgan Stanley S 8.01,9.01 04/03/06 STRIDE RITE CORP MA 5.02 04/06/06 SUFFOLK BANCORP NY 2.02 04/11/06 Sunstone Hotel Investors, Inc. MD 5.03,8.01,9.01 04/05/06 SYS CA 9.01 04/11/06 AMEND TALBOTS INC DE 1.01,9.01 04/07/06 TC PIPELINES LP DE 1.01,2.01,2.03,9.01 04/05/06 TE PRODUCTS PIPELINE CO LP TX 4.01,9.01 04/06/06 TECO ENERGY INC FL 2.02,9.01 04/11/06 Telecomm Sales Network Inc 8.01,9.01 04/11/06 TEPPCO PARTNERS LP DE 1.01,5.02,9.01 04/05/06 TEPPCO PARTNERS LP DE 4.01,9.01 04/06/06 TERABEAM, INC. DE 5.02 04/10/06 THERMADYNE HOLDINGS CORP /DE DE 1.01,2.03,9.01 04/05/06 TIBCO SOFTWARE INC DE 5.03,9.01 04/06/06 TITANIUM METALS CORP DE 7.01,9.01 04/10/06 TLC VISION CORP A6 8.01,9.01 04/11/06 TMP INLAND EMPIRE VI LTD CA 4.01,9.01 03/28/06 AMEND TRANSCONTINENTAL GAS PIPE LINE CORP DE 1.01,2.03,9.01 04/11/06 TRUMP ENTERTAINMENT RESORTS, INC. DE 7.01,9.01 04/11/06 TX Holdings, Inc. GA 2.01,9.01 04/11/06 UICI DE 1.01,2.03,3.01,3.03, 04/05/06 5.01,5.02,5.03,9.01 URANIUM RESOURCES INC /DE/ DE 3.03,8.01,9.01 04/10/06 UTEK CORP 8.01,9.01 04/04/06 UTIX GROUP INC DE 1.01,5.02,9.01 04/01/06 VALHI INC /DE/ DE 1.01,1.02,2.03,2.04,9.01 04/05/06 VENTANA MEDICAL SYSTEMS INC DE 1.01 04/11/06 VERTICALNET INC PA 3.02 04/03/06 VIRAGEN INC DE 1.01,9.01 04/07/06 Visiphor CORP A1 7.01,9.01 03/29/06 Visiphor CORP A1 7.01,9.01 04/10/06 VOICE MOBILITY INTERNATIONAL INC NV 5.02,7.01,9.01 04/04/06 VUBOTICS INC NV 2.03 04/10/06 WARWICK VALLEY TELEPHONE CO NY 3.01,9.01 04/11/06 WILLIAMS INDUSTRIES INC VA 1.01,9.01 04/11/06 WILSHIRE BANCORP INC CA 1.01,7.01,9.01 04/05/06 WOLVERINE TUBE INC DE 1.01,2.03,7.01,9.01 04/04/06 WOLVERINE TUBE INC DE 1.01,9.01 04/05/06 WRIGLEY WM JR CO DE 5.02,9.01 04/11/06 XATA CORP /MN/ MN 5.02 04/10/06 XEROX CORP NY 8.01,9.01 02/21/06 XFormity Technologies, Inc. CO 7.01,9.01 04/06/06 XL CAPITAL LTD 8.01,9.01 04/07/06 YAK COMMUNICATIONS INC FL 4.02,9.01 04/05/06 ZALE CORP DE 8.01 04/10/06 ZEROS & ONES INC NV 1.01,5.02,9.01 04/05/06 ZOLL MEDICAL CORP MA 8.01,9.01 04/10/06