SEC NEWS DIGEST Issue 2006-176 September 12, 2006 ENFORCEMENT PROCEEDINGS SEC SETTLES CIVIL INJUNCTIVE ACTION AGAINST BIOPURE CORPORATION AND ITS GENERAL COUNSEL The Commission announced today that final judgments by consent were entered by the U.S. District Court of the District of Massachusetts against Biopure Corporation and its general counsel, Jane Kober, in a previously-filed action alleging misleading public statements about the company's efforts to obtain FDA approval for its primary product, Hemopure, a synthetic blood product. The final judgment against Biopure, entered on Sept. 5, 2006, permanently enjoins it from violating antifraud provisions of the federal securities laws and requires the company to retain an independent consultant to review Biopure's disclosure, compliance and other policies and procedures. The final judgment against Kober, entered on September 8, 2006, permanently enjoins Kober from aiding and abetting violations of the reporting provisions of the federal securities laws and orders her to pay a $40,000 civil penalty. The Commission's Complaint, filed Sept. 14, 2005, alleges that, beginning in April 2003, Biopure received negative information from the FDA regarding its efforts to obtain FDA approval of its synthetic blood product Hemopure but failed to disclose the information, or falsely described it as positive developments. Specifically, the Complaint alleges that in April 2003, the FDA placed a clinical hold barring Biopure from conducting clinical trials of Hemopure in trauma settings such as emergency rooms, because of safety concerns about Hemopure. As alleged, during the next eight months, the company concealed the imposition of the clinical hold while making public statements about its plans to obtain approval for trauma uses of Hemopure. In addition, according to the Complaint, in July 2003 the FDA informed Biopure that it had not approved Biopure's application for use of Hemopure in orthopedic surgery, and instead conveyed serious concerns about whether the materials Biopure had submitted in support of its application were reliable and questioning the safety of Hemopure. According to the Complaint, Biopure, however, issued public statements beginning on Aug. 1, 2003, describing the FDA's communication as good news, causing its stock price to increase by over 20%. The Complaint alleges that Biopure continued to make misleading statements until December 2003. During this period, Biopure raised over $35 million from investors. The Complaint further alleges that as the true status of Biopure's efforts to obtain FDA approval gradually became public, through a series of incomplete and misleading disclosures between late October and the end of December 2003, the company's stock price plummeted almost 66% from its August 1 price. To settle the Commission's charges, Biopure consented, without admitting or denying the allegations of the Complaint, to the entry of a final judgment permanently enjoining it from committing future violations of Section 17(a) of the Securities Act of 1933 (Securities Act) and Sections 10(b) and 13(a) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 10b 5, 12b 20, 13a 11 and 13a 13 thereunder and requiring the company to retain an independent consultant to conduct a comprehensive review of its disclosure, compliance and other policies and procedures designed to prevent and detect federal securities violations of the nature described in the Complaint. Biopure is required to adopt the recommendations of the consultant. Kober consented, without admitting or denying the allegations of the Complaint, to entry of a final judgment permanently enjoining her from aiding and abetting future violations of Section 13(a) of the Exchange Act and Rules 12b-20, 13a-11 and 13a-13 thereunder and imposing a civil penalty in the amount of $40,000. The Commission has stipulated to the dismissal of charges under Section 17(a) of the Securities Act and Section 10(b) of the Exchange Act against Kober. For further information, see Litigation Release No. 19651 (April 11, 2006) (SEC Settles with Former Biopure Executive) and Litigation Release No. 19376 (Sept. 14, 2005) (Biopure and others charged by the Commission). [SEC v. Biopure Corporation, et al., Civil Action No. 05- 11853-PBS (D. MA)] (LR-19825) SEC BRINGS EMERGENCY ACTION TO PREVENT FURTHER MISAPPROPRIATION OF UNION PENSION FUND INVESTMENTS On September 8, the Commission obtained a Temporary Restraining Order (Order) against defendants AA Capital Partners, Inc. (AA Capital), a Chicago-based investment adviser managing more than $194 million for six union pension funds, and its president, John A. Orecchio (Orecchio). The Order temporarily restrains AA Capital from violations of the antifraud and books and records provisions of the Investment Advisers Act of 1940 (Advisers Act), temporarily restrains Orecchio from aiding and abetting specific antifraud provisions of the Advisers Act, freezes the defendants' assets, requires defendants to give an accounting, prohibits document destruction, and permits expedited discovery. In addition, on September 12, the Commission obtained an order appointing a receiver over AA Capital. In its complaint, which was filed on September 8, the Commission charged that AA Capital and Orecchio misappropriated at least $10.7 million from AA Capital's advisory clients. According to the complaint, AA Capital principally invests its clients' assets in several private equity funds managed by affiliates of AA Capital. The complaint alleges that, under Orecchio's direction, between May 2004 and October 2005, AA Capital withdrew at least $5.7 million from its client trust accounts in more than 20 separate installments and sent the client funds to various accounts Orecchio designated, including those of a Michigan horse farm owned by Orecchio and a company that manages a Detroit strip club. The complaint further alleges that Orecchio told AA Capital's CFO that the withdrawals were needed to reimburse him for what he claimed was a miscalculation of taxes he owed relating to at least one of AA Capital's affiliated private equity funds. The Commission's complaint also alleges that, during 2005, AA Capital misappropriated at least $5 million in client funds to cover the shortfall between its revenues and its operating expenses. The complaint further alleges that AA Capital misrepresented the nature of the withdrawals by sending monthly account statements to its advisory clients that falsely characterized the withdrawals as "capital calls" on the clients' existing investments. According to the complaint, members of AA Capital's senior management knew of Orecchio's misappropriations and AA Capital's own misappropriations by early 2006, but continued to incur large expenses. The complaint alleged that Orecchio submitted more than $4.3 million in travel and entertainment expenses in 2006, including $1 million for political contributions, hundreds of thousands of dollars for private plane rentals, and $120,000 to entertain clients at the Super Bowl. The complaint further alleged that AA Capital had paid more than $2 million in 2006 to payees designated by Orecchio, purportedly in lieu of travel and entertainment expense reimbursement, including more than $1 million to the company managing the Detroit strip club and $610,000 to the Michigan horse farm. At the time the Court entered its Order, AA Capital had access to client trust accounts that held more than $68 million as of July 31, 2006. [SEC v. AA Capital Partners, Inc. and John A. Orecchio, Civil Action No. 06 C 4859, USDC, N.D. Ill.] (LR-19826) INVESTMENT COMPANY ACT RELEASES IDS LIFE INSURANCE COMPANY, ET AL. A notice has been issued giving interested persons until Oct. 3, 2006, to request a hearing on an application filed by IDS Life Insurance Company (IDS Life) and certain other affiliated Insurance Companies (Affiliated Insurance Companies) (collectively, Insurance Companies), Ameriprise Financial Services Inc., IDS Life Variable Account 10 (IDS Life Account), and certain other separate accounts of the Affiliated Insurance Companies (collectively, Accounts) (collectively, Applicants). Applicants seek an order of the Commission exempting them from the provisions of Sections 2(a)(32), 22(c) and 27(i)(2)(A) of the Act and Rule 22c-1 thereunder to the extent necessary to permit the recapture of certain credits applied to contributions made under: (i) certain additional new or enhanced deferred variable annuity contracts that the Insurance Companies propose to issue through the Accounts (2006 Contracts), and (ii) certain additional, amended contracts that the Insurance Companies may in the future issue through the Accounts or any future accounts that are substantially similar in all material respects to the 2006 Contracts described in the application. Applicants also request that the order being sought extend to "Affiliated Broker-Dealers," as defined in the prior application. (Rel. IC-27478 - September 8) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change (SR-NYSEArca-2006-52) filed by NYSE Arca relating to exchange fees and charges has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of September 11. (Rel. 34-54417) A proposed rule change (SR-ISE-2006-51) filed by the International Securities Exchange to expand the definition of a Directed Order has become effective under Section 19(b)(3)(A) under the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of September 11. (Rel. 34-54418) 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 100 F Street, N.E., Washington, D.C. 20549-1090 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . S-3 SONIC INNOVATIONS INC, 2795 EAST COTTONWOOD PARKWAY, SUITE 660, SUITE 660, SALT LAKE CITY, UT, 84117-7261, 8013652800 - 3,200,000 ($12,448,000.00) Equity, (File 333-137223 - Sep. 11) (BR. 10C) S-1 KANA SOFTWARE INC, 181 CONSTITUTION DRIVE, MENLO PARK, CA, 94025, 6506148300 - 7,670,898 ($20,519,652.16) Equity, (File 333-137224 - Sep. 11) (BR. 08B) S-3ASR HEALTH CARE PROPERTY INVESTORS INC, 3760 KILROY AIRPORT WAY, SUITE 300, LONG BEACH, CA, 90806, 562-733-5100 - 0 ($0.00) Other, (File 333-137225 - Sep. 11) (BR. 08B) S-3 NEOMEDIA TECHNOLOGIES INC, 2201 SECOND ST STE 600, STE 600, FORT MYERS, FL, 33901, 6303554404 - 0 ($104,733,870.93) Equity, (File 333-137227 - Sep. 11) (BR. 03A) SB-2 SEW CAL LOGO INC, 207 W 138TH ST, LOS ANGELES, CA, 90061, 3103523300 - 27,777,777 ($500,000.00) Equity, (File 333-137228 - Sep. 11) (BR. 02) S-8 Golden Spirit Enterprises Ltd., 1288 ALBERNI ST STE 806, VANCOUVER BRITISH COLUMBIACANADAV6E4N5, BELLINGHAM, A2, 00000, 6046640484 - 3,800,000 ($418,000.00) Equity, (File 333-137229 - Sep. 11) (BR. 04C) S-8 NEXIA HOLDINGS INC, 59 WEST 100 SOUTH, SALT LAKE CITY, UT, 84101, 8015758073 - 3,000,000,000 ($900,000.00) Equity, (File 333-137230 - Sep. 11) (BR. 08C) SB-2 American Racing Capital, Inc., 5600 BELL STREET, SUITE 111, AMARILLO, TX, 79106, 8063529599 - 0 ($2,000,000.00) Equity, (File 333-137231 - Sep. 11) (BR. 05A) S-3ASR VERTEX PHARMACEUTICALS INC / MA, 130 WAVERLY STREET, CAMBRIDGE, MA, 02139-4242, 6165776000 - 0 ($0.00) Equity, (File 333-137232 - Sep. 11) (BR. 01C) SB-2 Language Enterprises Corp., 13747 57A AVE, SURREY, A1, V3X 2V6, 604-375-7313 - 1,663,500 ($166,350.00) Equity, (File 333-137233 - Sep. 11) (BR. ) S-8 CRESCENT FINANCIAL CORP, 1005 HIGH HOUSE ROAD, CARY, NC, 27513, 9194607770 - 454,413 ($5,807,398.14) Equity, (File 333-137235 - Sep. 11) (BR. 07B) S-3 ELECTRIC CITY CORP, 1280 LANDMEIER ROAD, ELK GROVE, IL, 60007, 8474371666 - 0 ($29,474,020.00) Equity, (File 333-137236 - Sep. 11) (BR. 10B) S-3 VITAL IMAGES INC, 3300 FERNBROOK LANE N, #200, PLYMOUTH, MN, 55447-5341, 7638524100 - 0 ($150,000,000.00) Equity, (File 333-137237 - Sep. 11) (BR. 03C) S-3 BIOPURE CORP, 11 HURLEY ST, CAMBRIDGE, MA, 02141, 6172346500 - 15,909,084 ($15,590,902.32) Equity, (File 333-137239 - Sep. 11) (BR. 01C) SB-2 BIO KEY INTERNATIONAL INC, 1285 CORPORATE CENTER DR., SUITE 175, EAGAN, MN, 55121, 6516870414 - 0 ($10,568,899.32) Equity, (File 333-137240 - Sep. 11) (BR. 03B) 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 100 F Street, N.E., Washington, D.C. 20549-1090 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 5 G WIRELESS COMMUNICATIONS INC NV 3.02 08/11/06 ABLE ENERGY INC DE 8.01 09/07/06 ACCENTIA BIOPHARMACEUTICALS INC 1.01,2.03,9.01 09/05/06 ACCENTURE LTD 8.01 09/11/06 ACCEPTANCE INSURANCE COMPANIES INC DE 8.01,9.01 09/07/06 ACE Securities Corp. Home Equity Loan DE 2.01,9.01 05/25/06 ACTION PRODUCTS INTERNATIONAL INC FL 5.02,9.01 09/08/06 ADE CORP MA 2.02,9.01 09/08/06 Advance Nanotech, Inc. CO 1.01,9.01 09/06/06 ADVANCED CELL TECHNOLOGY, INC. DE 1.01 09/06/06 AMEND ADVANCED MEDICAL INSTITUTE INC. NV 1.01,9.01 09/08/06 ADVO INC DE 8.01,9.01 09/08/06 ADVOCAT INC DE 8.01,9.01 09/11/06 AEP INDUSTRIES INC DE 2.02,9.01 09/11/06 AHPC Holdings, Inc. MD 1.01,9.01 09/08/06 AIRGAS INC DE 5.02,9.01 09/06/06 Akeena Solar, Inc. DE 3.02,9.01 09/07/06 ALANCO TECHNOLOGIES INC AZ 2.01 09/05/06 Aldabra Acquisition CORP DE 8.01,9.01 09/11/06 ALEXANDER & BALDWIN INC HI 1.01,2.03,9.01 09/05/06 ALPHA NUTRACEUTICALS INC CA 4.01,9.01 08/22/06 American Bonanza Resources Corp. NV 4.01,9.01 09/11/06 AMERICAN COMMERCIAL LINES INC. DE 1.01,3.03,9.01 09/06/06 amerimine resources, inc. FL 5.02,9.01 09/05/06 AMERUS GROUP CO/IA IA 7.01,9.01 09/11/06 ANIKA THERAPEUTICS INC MA 1.02,5.02 09/08/06 ASHFORD HOSPITALITY TRUST INC MD 7.01,9.01 09/11/06 ASTORIA FINANCIAL CORP DE 2.02,9.01 09/11/06 ASTORIA FINANCIAL CORP DE 5.03,9.01 09/06/06 Avicena Group, Inc. DE 5.02 09/06/06 AVOCENT CORP DE 1.01,9.01 09/07/06 AWARE INC /MA/ MA 5.02,9.01 09/07/06 BAKERS FOOTWEAR GROUP INC MO 2.02,7.01,9.01 09/08/06 BERKSHIRE BANCORP INC /DE/ DE 3.01 09/05/06 BI-OPTIC VENTURES INC 8.01,9.01 09/06/06 BIOLASE TECHNOLOGY INC DE 8.01,9.01 09/11/06 BIOVEST INTERNATIONAL INC DE 1.01,2.03,3.02,9.01 09/05/06 BLUE COAT SYSTEMS INC DE 4.02,9.01 09/07/06 BLUE COAT SYSTEMS INC DE 1.01,2.01,9.01 09/11/06 BOYKIN LODGING CO OH 2.01,8.01,9.01 09/11/06 Brand Energy & Infrastructure Service DE 8.01,9.01 09/11/06 BTHC III INC. 1.01,9.01 09/11/06 BUFFETS HOLDINGS, INC. DE 2.02,9.01 09/11/06 CAMPBELL SOUP CO NJ 2.02,9.01 09/11/06 CapitalSouth Bancorp DE 7.01,9.01 09/11/06 CATCHER HOLDINGS, INC DE 1.01,5.02,9.01 09/05/06 CCH II LLC 8.01,9.01 09/08/06 CCO HOLDINGS LLC 8.01,9.01 09/08/06 CELEBRATE EXPRESS, INC. 1.01,7.01 09/11/06 CENTRAL VERMONT PUBLIC SERVICE CORP VT 1.01,9.01 09/11/06 CENTRAL VERMONT PUBLIC SERVICE CORP VT 1.01,9.01 09/11/06 AMEND CENTURY REALTY TRUST IN 8.01,9.01 09/06/06 CHARTER COMMUNICATIONS HOLDINGS LLC DE 8.01,9.01 09/08/06 CHARTER COMMUNICATIONS INC /MO/ DE 8.01,9.01 09/08/06 CHARYS HOLDING CO INC 2.01,2.03,9.01 06/20/06 AMEND CIT GROUP INC DE 8.01,9.01 09/07/06 CKE RESTAURANTS INC DE 1.01 09/05/06 COGNIGEN NETWORKS INC CO 1.02,3.02,9.01 09/05/06 COLONIAL BANCGROUP INC DE 7.01 09/08/06 Commerce Planet UT 1.01,3.02,5.02,5.03,9.01 09/01/06 COMMUNITY SHORES BANK CORP MI 1.01,9.01 09/08/06 CONCEPT VENTURES CORP UT 1.01,9.01 09/11/06 CONCURRENT COMPUTER CORP/DE DE 5.02 09/08/06 CONGOLEUM CORP DE 8.01,9.01 09/07/06 Cord Blood America, Inc. FL 1.01,1.02,2.01,2.05,5.02,9.01 09/05/06 Cornerstone Core Properties REIT, Inc MD 2.01,9.01 06/28/06 AMEND COUNTERPATH SOLUTIONS, INC. NV 1.01,3.02,5.02 09/07/06 CREDENCE SYSTEMS CORP DE 2.02,9.01 09/11/06 CREDIT SUISSE (USA) INC DE 9.01 09/11/06 CRM Holdings, Ltd. 1.01,7.01,9.01 09/08/06 CTI INDUSTRIES CORP DE 4.02,9.01 09/05/06 DANA CORP VA 8.01,9.01 09/11/06 DATALOGIC INTERNATIONAL INC DE 2.04,8.01 08/16/06 DELL INC DE 8.01,9.01 09/11/06 DELUXE CORP MN 7.01 09/11/06 DENMARK BANCSHARES INC WI 5.02,7.01,9.01 09/11/06 DESIGN WITHIN REACH INC DE 5.02 09/05/06 Digital Music Group, Inc. DE 1.01,2.01,3.02,5.02,9.01 09/08/06 Digital Realty Trust, Inc. MD 7.01,9.01 09/11/06 Digital Realty Trust, Inc. MD 1.01,9.01 09/05/06 DIOMED HOLDINGS INC NV 8.01,9.01 09/11/06 DISCOVERY PARTNERS INTERNATIONAL INC DE 1.01,8.01,9.01 09/07/06 DOLLAR FINANCIAL CORP DE 1.01,2.02,9.01 09/06/06 DOLLAR FINANCIAL GROUP INC NY 1.01,2.02,9.01 09/06/06 DONALDSON CO INC DE 5.02,9.01 09/08/06 DSA FINANCIAL CORP 8.01,9.01 09/07/06 E COM VENTURES INC FL 5.02 09/06/06 EAST DELTA RESOURCES CORP. DE 5.02 09/08/06 Echo Healthcare Acquisition Corp. DE 1.01,7.01,8.01,9.01 09/11/06 EL CAPITAN PRECIOUS METALS INC NV 8.01,9.01 09/05/06 ENCYSIVE PHARMACEUTICALS INC DE 7.01,9.01 09/11/06 ENERGY CONVERSION DEVICES INC DE 7.01,9.01 09/08/06 ENHANCE BIOTECH INC DE 5.02 05/13/06 ESSENTIAL INNOVATIONS TECHNOLOGY CORP NV 5.02,9.01 09/01/06 EXCELSIOR PRIVATE EQUITY FUND II INC MD 8.01 09/07/06 EXCO RESOURCES INC TX 7.01,9.01 08/16/06 AMEND EXPRESSJET HOLDINGS INC DE 7.01 09/08/06 FAMILYMEDS GROUP, INC. NV 3.01,7.01,9.01 09/05/06 FIELDSTONE INVESTMENT CORP 7.01,9.01 09/11/06 FIFTH THIRD BANCORP OH 7.01,9.01 09/11/06 FLUSHING FINANCIAL CORP DE 1.01,3.03,9.01 09/05/06 FLUSHING FINANCIAL CORP DE 7.01,9.01 09/08/06 FOOTHILLS RESOURCES INC 1.01,2.01,3.02,8.01,9.01 09/08/06 Forest Resources Management CORP DE 4.01,7.01 09/06/06 FOSSIL INC DE 5.02,9.01 09/05/06 FREMONT MORTGAGE SECURITIES CORP DE 8.01,9.01 08/03/06 FREMONT MORTGAGE SECURITIES CORP DE 8.01,9.01 09/07/06 GCI INC AK 2.02 09/08/06 GENERAL COMMUNICATION INC AK 2.02 09/08/06 GENERAL ELECTRIC CO NY 1.01,8.01 09/08/06 George Foreman Enterprises Inc DE 4.01,9.01 09/05/06 GIBRALTAR INDUSTRIES, INC. DE 8.01,9.01 09/08/06 GLOBAL ENERGY INC NV 1.01,9.01 09/01/06 GLOBAL POWER EQUIPMENT GROUP INC/ DE 1.01,5.02 09/05/06 GSR Mortgage Loan Trust 2006-OA1 DE 8.01,9.01 08/24/06 GVI SECURITY SOLUTIONS INC DE 5.02 09/07/06 HANCOCK HOLDING CO MS 8.01,9.01 09/08/06 Hanesbrands Inc. MD 1.01,2.03 09/05/06 HARTFORD LIFE INSURANCE CO CT 9.01 09/11/06 HASTINGS ENTERTAINMENT INC TX 5.02 09/11/06 HAYES LEMMERZ INTERNATIONAL INC DE 2.02,7.01,9.01 09/11/06 HF FINANCIAL CORP DE 8.01,9.01 09/05/06 HORIZON HEALTH CORP /DE/ DE 1.01,1.02,9.01 09/07/06 HyperSpace Communications, Inc. CO 1.01,2.03,3.02,8.01,9.01 09/06/06 IBASIS INC DE 8.01,9.01 09/11/06 IMMUNOGEN INC MA 1.01 09/05/06 INCENTRA SOLUTIONS, INC. NV 1.01,2.01,9.01 09/05/06 Index Oil & Gas Inc. NV 1.01,3.02,9.01 08/29/06 ING LIFE INSURANCE & ANNUITY CO CT 1.01,9.01 09/06/06 INHIBITEX, INC. 1.01 09/05/06 INTEGRATED ELECTRICAL SERVICES INC DE 4.02 12/14/04 AMEND INTERCONTINENTAL RESOURCES, INC NV 5.03,9.01 05/05/06 INVESTMENT TECHNOLOGY GROUP INC DE 8.01,9.01 09/11/06 IPSCO INC 1.01,8.01,9.01 09/10/06 IPSCO INC 7.01,9.01 09/11/06 IsoRay, Inc. MN 5.02,7.01,9.01 09/07/06 K-FED BANCORP 5.02 09/05/06 KEY ENERGY SERVICES INC MD 7.01 09/07/06 KIMCO REALTY CORP MD 8.01,9.01 09/08/06 KRAFT FOODS INC VA 1.01,2.03,9.01 09/06/06 LEE SARA CORP MD 2.01,9.01 09/05/06 LIFECORE BIOMEDICAL INC MN 5.02 09/05/06 LIGAND PHARMACEUTICALS INC DE 1.01,9.01 09/06/06 LIGAND PHARMACEUTICALS INC DE 1.01,9.01 09/07/06 LIGAND PHARMACEUTICALS INC DE 7.01,9.01 09/11/06 LITTLE SQUAW GOLD MINING CO AK 8.01,9.01 09/05/06 Madison Explorations Inc. NV 5.02 09/05/06 MAGNACHIP SEMICONDUCTOR LLC 1.02,5.02 09/07/06 MANPOWER INC /WI/ WI 1.01,9.01 09/06/06 MCKESSON CORP DE 8.01 09/11/06 MELLON FINANCIAL CORP PA 8.01,9.01 09/06/06 MEMS USA INC NV 1.02 09/09/06 MERCANTILE BANKSHARES CORP MD 8.01,9.01 09/11/06 MERGE TECHNOLOGIES INC WI 8.01,9.01 09/08/06 MOMENTA PHARMACEUTICALS INC DE 1.01,9.01 09/07/06 MONTEREY GOURMET FOODS DE 5.02,9.01 09/05/06 NATIONAL ENERGY GROUP INC DE 7.01,9.01 09/07/06 NCI BUILDING SYSTEMS INC DE 9.01 04/07/06 AMEND NETGEAR, INC DE 1.01 09/05/06 NETSOL TECHNOLOGIES INC NV 2.02,9.01 09/11/06 NEWTEK BUSINESS SERVICES INC NY 8.01,9.01 09/08/06 NGAS Resources Inc 1.01,9.01 09/08/06 NOBEL LEARNING COMMUNITIES INC DE 2.02,9.01 09/11/06 NOBLE CORP 1.01,7.01,9.01 09/07/06 NORTEL NETWORKS CORP 1.01 09/06/06 NORTEL NETWORKS LTD 1.01 09/06/06 NORTHWEST PASSAGE VENTURES LTD NV 2.01,3.02,5.01,5.02, 09/11/06 5.03,5.06,9.01 NOVASTAR FINANCIAL INC MD 8.01,9.01 09/11/06 NS GROUP INC KY 1.01,8.01,9.01 09/11/06 NTL INC DE 3.01,5.02 09/11/06 NUCRYST Pharmaceuticals Corp. A0 5.02 09/11/06 AMEND NUTRITION 21 INC NY 2.02,9.01 09/11/06 OMI CORP/M I 8.01,9.01 09/11/06 ORAGENICS INC FL 1.01 09/07/06 Origen Residential Securities, Inc. DE 8.01,9.01 08/25/06 ORION HEALTHCORP INC DE 1.01,3.02,9.01 09/08/06 OSCIENT PHARMACEUTICALS CORP MA 8.01 09/11/06 PACIFICNET INC DE 5.02,9.01 09/05/06 PAN PACIFIC RETAIL PROPERTIES INC MD 8.01,9.01 09/11/06 PARLUX FRAGRANCES INC DE 8.01,9.01 09/06/06 PATRIOT TRANSPORTATION HOLDING INC FL 8.01 09/11/06 PEREGRINE PHARMACEUTICALS INC DE 2.02,9.01 09/11/06 PHARMACOPEIA DRUG DISCOVERY INC DE 8.01,9.01 09/11/06 PHOENIX TECHNOLOGIES LTD DE 1.01,5.02,8.01,9.01 09/06/06 PIPELINE DATA INC 7.01 06/30/06 POMEROY IT SOLUTIONS INC DE 8.01,9.01 09/06/06 POZEN INC /NC 8.01 09/11/06 PRAXAIR INC DE 8.01,9.01 09/08/06 PRE PAID LEGAL SERVICES INC OK 2.02,9.01 09/11/06 PREFORMED LINE PRODUCTS CO OH 1.01,9.01 09/08/06 PROGRESS SOFTWARE CORP /MA MA 1.01,9.01 09/05/06 ProUroCare Medical Inc. NV 1.01 09/07/06 Q COMM INTERNATIONAL INC UT 1.01,9.01 09/07/06 QUANTUM ENERGY INC. 4.01 09/06/06 QUANTUM FUEL SYSTEMS TECHNOLOGIES WOR DE 2.02,9.01 09/11/06 RADIATION THERAPY SERVICES INC FL 8.01,9.01 09/08/06 RAPTOR PHARMACEUTICALS CORP. DE 8.01,9.01 09/11/06 REEVES TELECOM LTD PARTNERSHIP SC 8.01,9.01 09/11/06 REGAL BELOIT CORP WI 5.02,9.01 09/09/06 REGAL ENTERTAINMENT GROUP DE 5.02 09/06/06 REGIONS FINANCIAL CORP DE 1.01,9.01 09/06/06 RENHUANG PHARMACEUTICALS INC NV 1.01,2.01,3.01,3.02,4.01, 09/08/06 5.01,5.02,5.06,9.01 RIGHTNOW TECHNOLOGIES INC MT 7.01,9.01 09/11/06 RYERSON INC. DE 8.01,9.01 09/11/06 SALIX PHARMACEUTICALS LTD 1.01,9.01 09/05/06 SAXON CAPITAL INC MD 7.01,9.01 09/11/06 SCHOOL SPECIALTY INC WI 1.02,8.01 09/11/06 SEAWRIGHT HOLDINGS INC DE 1.01 09/06/06 Securac Corp NV 1.01,9.01 08/23/06 Shire plc 8.01,9.01 09/11/06 SHUFFLE MASTER INC MN 8.01 09/08/06 SI INTERNATIONAL INC DE 1.01,9.01 09/11/06 SILVERLEAF RESORTS INC 7.01,9.01 09/11/06 SMART ONLINE INC 8.01,9.01 09/11/06 SONICBLUE INC DE 8.01,9.01 07/31/06 SONOCO PRODUCTS CO SC 5.02 09/08/06 SOUTHWALL TECHNOLOGIES INC /DE/ DE 5.02 09/08/06 SPARTECH CORP DE 4.02 09/06/06 AMEND SPEAKING ROSES INTERNATIONAL INC NV 3.02,5.02 09/06/06 STAGE STORES INC NV 2.02,8.01,9.01 09/08/06 STERIS CORP OH 1.01,1.02,5.02,9.01 09/07/06 STILLWATER MINING CO /DE/ DE 8.01,9.01 09/08/06 STRATEGIC HOTELS & RESORTS, INC 1.01,9.01 09/07/06 STRATEX NETWORKS INC DE 1.01,9.01 09/05/06 STUDIO ONE MEDIA, INC. DE 5.02 09/11/06 SULPHCO INC NV 1.01,9.01 09/05/06 SUNAIR SERVICES CORP FL 1.01,1.02,2.01,5.02,8.01,9.01 09/05/06 SUNRISE ENERGY RESOURCES INC DE 1.01,3.02,9.01 09/07/06 SUNTRON CORP DE 2.05,9.01 09/07/06 SUPERCONDUCTOR TECHNOLOGIES INC DE 7.01,8.01 09/08/06 SYCAMORE NETWORKS INC DE 1.01 09/11/06 SYNCRONYS SOFTCORP NV 1.01,2.01,3.02,9.01 09/07/06 TEXAS INSTRUMENTS INC DE 7.01,9.01 09/11/06 Thomas Equipment, Inc. DE 1.01,1.03,2.03,3.02,7.01,9.01 09/06/06 TIDEWATER INC DE 7.01,9.01 09/05/06 TORRENT ENERGY CORP CO 7.01,9.01 09/07/06 TRADEQUEST INTERNATIONAL INC NV 1.01,2.04,3.02,9.01 08/31/06 TRANSMERIDIAN EXPLORATION INC DE 7.01,9.01 09/11/06 TRI COUNTY FINANCIAL CORP /MD/ MD 1.01 09/06/06 TRIPATH IMAGING INC DE 8.01,9.01 09/11/06 TRIPATH TECHNOLOGY INC 1.01,3.02,9.01 08/29/06 TWIN DISC INC WI 5.03 09/06/06 UNIPRO FINANCIAL SERVICES INC 8.01 09/05/06 UNITED MORTGAGE TRUST MD 8.01 09/11/06 USEC INC DE 1.01,5.02,9.01 08/02/06 AMEND VALASSIS COMMUNICATIONS INC DE 8.01,9.01 09/11/06 VENTAS INC DE 1.01,3.02,7.01,8.01,9.01 09/06/06 VERTEX PHARMACEUTICALS INC / MA MA 8.01,9.01 09/11/06 VIKING SYSTEMS INC DE 5.02 08/22/06 VIRCO MFG CORPORATION DE 2.02,9.01 09/08/06 VISANT CORP 8.01,9.01 09/08/06 VISANT HOLDING CORP 8.01,9.01 09/08/06 VOIP INC 5.02 09/05/06 W R GRACE & CO DE 5.02,9.01 09/06/06 WELLCARE HEALTH PLANS, INC. DE 7.01 09/11/06 WELLCARE HEALTH PLANS, INC. DE 1.01,9.01 09/08/06 WELLCARE HEALTH PLANS, INC. DE 7.01 09/11/06 AMEND WELLSTONE FILTERS INC /DE/ DE 5.02 09/07/06 WENDYS INTERNATIONAL INC OH 1.01,7.01,9.01 09/05/06 WILEY JOHN & SONS INC NY 7.01 07/31/06 WINNER MEDICAL GROUP INC NV 7.01,9.01 09/08/06 AMEND WYNN RESORTS LTD 8.01,9.01 09/11/06 Xenonics Holdings, Inc. NV 1.01,3.02,9.01 09/05/06