SEC NEWS DIGEST Issue 2006-243 December 19, 2006 COMMISSION ANNOUNCEMENTS STATEMENTS OF SEC CHAIRMAN CHRISTOPHER COX AND CHIEF ACCOUNTANT CONRAD HEWITT REGARDING PCAOB'S PROPOSED SECTION 404 AUDITING STANDARD The Public Company Accounting Oversight Board (PCAOB) today voted to propose a new auditing standard for the audits of registrants' internal control over financial reporting under Section 404 of the Sarbanes-Oxley Act, which, if adopted by the PCAOB and approved by the Commission, would supersede the PCAOB's Auditing Standard No. 2. Christopher Cox, Chairman, U.S. Securities and Exchange Commission, said, "The PCAOB's proposal to repeal the unduly expensive and inefficient auditing standard under Section 404 of Sarbanes-Oxley - and to replace that standard with one that strengthens investor protection by refocusing resources on what truly matters to the integrity of financial statements - is an exceptionally positive step for both investors and for America's capital markets. The SEC and the PCAOB have worked together to ensure that the Commission's proposed interpretative guidance for management and the PCAOB's proposed new auditing standard are mutually reinforcing. Together, these proposals should significantly improve the implementation of Section 404, making it more efficient and effective. Smaller public companies should particularly benefit from the scalability built into these proposals. We look forward to considering the public comments on these proposals." Conrad Hewitt, Chief Accountant, U.S. Securities and Exchange Commission, added, "The PCAOB's proposed auditing standard is a welcome development, and we look forward to reviewing it carefully. We encourage companies, audit firms, investors and any other interested parties to comment on both the PCAOB's proposed auditing standard and the Commission's proposed interpretative guidance for management during the proposals' overlapping comment periods. We will consider all of these comments carefully before making any recommendations to the Commission." (Press Rel. 2006-213) ENFORCEMENT PROCEEDINGS DELINQUENT FILERS' STOCK REGISTRATION REVOKED The registration of the stock of American International Petroleum Corp., Metal Recovery Technologies, Inc., Seven Seas Petroleum, Inc., Touch America Holdings, Inc., and U.S. Plastic Lumber Corp. has been revoked. Each had failed to file any annual or quarterly reports with the Commission for three of more years. Thus, each violated a crucial provision of the federal securities laws that requires public corporations to publicly disclose current, accurate financial information so that investors may make informed decisions. The revocations were ordered in an administrative proceeding before an administrative law judge. (Rel. 34-54962; File No. 3-12491) COMMISSION FILES EMERGENCY ACTION AGAINST FOREIGN TRADERS TO STOP AN ONLINE ACCOUNT INTRUSION SCHEME Defendants Hijacked Innocent Online Brokerage Accounts to Conduct High-Tech "Pump and Dump" Scheme The Commission announced that it obtained an emergency asset freeze to halt an Estonia-based "account intrusion" scheme that targeted online brokerage accounts in the U.S. to manipulate the markets. In an emergency federal court action filed in the U.S. District Court for the Southern District of New York today, the Commission charged Grand Logistic, S.A., a Belize corporation located in Tallinn, Estonia, and its owner, Evgeny Gashichev, a citizen of Russia, with conducting a fraudulent scheme involving the manipulation of the prices of numerous stocks by the unauthorized use of other people's online brokerage accounts (account intrusions). The Commission alleges that, between August 28 and Oct. 13, 2006, Grand Logistic and Gashichev made $353,609 in unlawful profits by conducting at least 25 separate manipulations, involving the securities of at least 21 companies. Acting on the Commission's request, the Court today issued a temporary restraining order which, among other things, freezes the defendants' assets and orders the repatriation of funds taken out of the United States. The Commission's complaint alleges that, to effect his "pump and dump" manipulations, Gashichev purchased shares of small, thinly-traded companies, with low share prices, through an online trading account he opened in the name of Grand Logistic at an Estonian financial services firm that has an omnibus account at a U.S. broker-dealer through which the defendants traded. Often within minutes of the purchase, Gashichev used electronically stolen usernames and passwords to gain unauthorized Internet access to one or more online brokerage accounts (intruded accounts) for the sole purpose of pumping up the price of the stock he had just purchased at lower prices. He also used electronic means to hide his identity, and mask the means by which he intruded into accounts. The complaint further alleges that, without the knowledge or consent of the victimized accountholders, and using the victim's own funds, Gashichev placed orders through these intruded accounts to purchase large blocks of the same stock at artificially inflated prices -- often many times the volume of his initial purchases. These purchases created buying pressure and the false appearance of legitimate trading activity, which caused the price of the stock to greatly increase. Gashichev then sold, at a profit, the shares he had earlier purchased in the Grand Logistic account. The share prices of the manipulated stocks invariably fell sharply, and the victims suffered losses in their accounts. The Commission's complaint alleges that the defendants violated Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder and, as permanent relief, seeks permanent injunctions against future violations, disgorgement of all ill-gotten gains, prejudgment interest, and civil penalties. The SEC's Office of Investor Education and Assistance has issued an investor alert, which is available on the SEC's website, that provides tips for avoiding becoming a victim of an intrusion. See http://www.sec.gov/investor/pubs/onlinebrokerage.htm. The Commission would like to acknowledge the assistance of the NASD in this matter. [SEC v. Grand Logistic, S.A., et al., Civil Action No. 06-15274 (S.D.N.Y.)] (LR-19949; Press Rel. 2006-212) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change (SR-Phlx-2006-70) and Amendment No. 1 thereto filed by the Philadelphia Stock Exchange to adopt fees for the trading of equity securities on XLE 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 December 18. (Rel. 34-54941) 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 MFRI INC, 7720 LEHIGH AVE, NILES, IL, 60714, 8479661000 - 1,500,000 ($33,030,000.00) Equity, (File 333-139432 - Dec. 18) (BR. 06B) S-8 SEAGATE TECHNOLOGY, P.O. BOX 309GT, UGLAND HOUSE, SOUTH CHURCH STREET, GEORGE TOWN, GRAND CAYMAN, E9, 00000, 345-949-8066 - 36,000,000 ($932,760,000.00) Equity, (File 333-139433 - Dec. 18) (BR. 03A) S-8 SEAGATE TECHNOLOGY, P.O. BOX 309GT, UGLAND HOUSE, SOUTH CHURCH STREET, GEORGE TOWN, GRAND CAYMAN, E9, 00000, 345-949-8066 - 10,000,000 ($220,200,000.00) Equity, (File 333-139434 - Dec. 18) (BR. 03A) S-8 NETLIST INC, 0 ($56,000,000.00) Equity, (File 333-139435 - Dec. 18) (BR. 10) S-4 BUFFETS HOLDINGS, INC., 1460 BUFFET WAY, EAGAN, MN, 55121, 651-994-8608 - 0 ($300,000,000.00) Non-Convertible Debt, (File 333-139436 - Dec. 18) (BR. 05A) SB-2 DYNAMIC LEISURE CORP, 5680A W. CYPRESS STREET, TAMPA, FL, 33607, 813-877-6300 - 2,900,000 ($1,914,000.00) Equity, (File 333-139437 - Dec. 18) (BR. 05B) SB-2 DYNAMIC LEISURE CORP, 5680A W. CYPRESS STREET, TAMPA, FL, 33607, 813-877-6300 - 8,565,167 ($8,671,806.00) Equity, (File 333-139438 - Dec. 18) (BR. 05B) SB-2 NATIONAL FILING AGENTS INC, 4,051,419 ($81,028.38) Equity, (File 333-139439 - Dec. 18) (BR. 08) S-1 NextWave Wireless Inc., 12670 HIGH BLUFF DRIVE, SAN DIEGO, CA, 92130, 858 480-3100 - 4,110,382 ($45,214,202.00) Equity, (File 333-139440 - Dec. 18) (BR. 11A) S-8 S2C GLOBAL SYSTEMS, INC., 1650-1188 WEST GEORGIA ST, VANCOUVER, A1, V6A 4E3, 604-787-5603 - 5,000,000 ($650,000.00) Equity, (File 333-139442 - Dec. 18) (BR. 02) S-3 EPOCH HOLDING CORP, 640 FIFTH AVENUE, 18TH FLOOR, NEW YORK, NY, 10019, 212-303-7200 - 1,666,667 ($10,000,000.00) Equity, (File 333-139443 - Dec. 18) (BR. 06A) S-8 Venoco, Inc., 370 17TH STREET, SUITE 2950, DENVER, CO, 80202-1370, (303)626-8300 - 0 ($56,960,030.00) Other, (File 333-139444 - Dec. 18) (BR. 04B) S-3ASR WORLD ACCEPTANCE CORP, 108 FREDRICK STREET, GREENVILLE, SC, 29607, 8642989800 - 0 ($110,000,000.00) Non-Convertible Debt, (File 333-139445 - Dec. 18) (BR. 11A) S-8 AMERICAN SHARED HOSPITAL SERVICES, FOUR EMBARCADERO CENTER, SUITE 3700, SAN FRANCISCO, CA, 94111-4107, 415-788-5300 - 0 ($4,837,500.00) Equity, (File 333-139446 - Dec. 18) (BR. 09B) S-B KfW, PALMENGARTENSTRASSE, 5 - 9, FRANKFURT AM MAIN, 2M, 60325, 496974310 - 0 ($7,000,000,000.00) Debt, (File 333-139448 - Dec. 18) (BR. DN) S-8 DARK DYNAMITE, INC, E PANG GONG SITE, 44 HONG GUANG ROAD, XI AN, F4, 710068, ( 8629 ) 8436-8561 - 5,000,000 ($800,000.00) Equity, (File 333-139449 - Dec. 18) (BR. 02A) S-8 ARRAY BIOPHARMA INC, 3200 WALNUT STREET, BOULDER, CO, 80301, 3033816600 - 0 ($5,958,000.00) Equity, (File 333-139450 - Dec. 18) (BR. 01A) S-3ASR TECH DATA CORP, 5350 TECH DATA DR, CLEARWATER, FL, 33760, 7275397429 - 0 ($350,000,000.00) Equity, (File 333-139451 - Dec. 18) (BR. 03C) S-8 INTUIT INC, 2700 COAST AVENUE, MOUNTAIN VIEW, CA, 94043, 650-944-6000 - 0 ($398,580,000.00) Equity, (File 333-139452 - Dec. 18) (BR. 03C) S-8 BANK HOLDINGS, 9990 DOUBLE R BLVD, RENO, NV, 89521, 7758538600 - 0 ($9,282,528.00) Equity, (File 333-139453 - Dec. 18) (BR. 07A) SB-2 HQ SUSTAINABLE MARITIME INDUSTRIES, INC., WALL STREET CENTER, 14 WALL STREET, 20TH FLOOR, NEW YORK, NY, 10005, 1- 212-618-1712 - 5,250,000 ($22,092,000.00) Equity, (File 333-139454 - Dec. 18) (BR. 04B) S-3 CONCEPTUS INC, 1021 HOWARD AVE, SAN CARLOS, CA, 94070, 4158027240 - 0 ($150,000,000.00) Other, (File 333-139455 - Dec. 18) (BR. 10A) S-4 DEVELOPERS DIVERSIFIED REALTY CORP, 3300 ENTERPRISE PARKWAY, BEACHWOOD, OH, 44122, 2167555500 - 0 ($1,055,645,928.00) Equity, (File 333-139456 - Dec. 18) (BR. 08A) S-3ASR BlackRock Inc., 40 EAST 52ND STREET, NEW YORK, NY, 10022, 212-810-5300 - 0 ($52,147,000.00) Debt Convertible into Equity, (File 333-139457 - Dec. 18) (BR. 07) F-3ASR BRAZILIAN PETROLEUM CORP, AVENIDA REPUBLICA DO CHILE 65, 55-21-534-4477 20035-900, RIO DE JANERIO RJ BR, D5, 00000, 0 ($0.00) Other, (File 333-139459 - Dec. 18) (BR. 04B) 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 NAME OF ISSUER CODE 8K ITEM NO. DATE COMMENT ------------------------------------------------------------------------------------------------------- ADAPTEC INC DE 1.01,5.03,9.01 12/14/06 ADELPHIA COMMUNICATIONS CORP DE 7.01 12/18/06 ADVANTA CORP DE 1.01 12/18/06 ADVO INC DE 7.01,9.01 12/18/06 AFFORDABLE RESIDENTIAL COMMUNITIES IN MD 8.01,9.01 12/14/06 Aircastle LTD D0 1.01,2.03,9.01 12/15/06 AKORN INC LA 3.02 12/14/06 ALBEMARLE CORP VA 5.02,9.01 12/13/06 ALION SCIENCE & TECHNOLOGY CORP DE 2.01,9.01 06/30/06 AMEND ALLIANCE FINANCIAL CORP /NY/ NY 4.01,7.01,9.01 12/12/06 ALLOS THERAPEUTICS INC DE 1.01,5.02 12/12/06 ALLSTATE LIFE GLOBAL FUNDING DE 9.01 12/12/06 ALPHARMA INC DE 1.01,3.03,9.01 12/13/06 ALTAIR NANOTECHNOLOGIES INC A6 3.02,7.01,8.01,9.01 12/18/06 AMERICAN ENTERPRISE DEVELOPMENT CORP TX 4.01 12/15/06 AMERICAN ORIENTAL BIOENGINEERING INC CO 5.02,9.01 12/15/06 AMERICAN STATES WATER CO CA 5.02 12/15/06 AMERISTAR CASINOS INC NV 5.02 12/14/06 APACHE CORP DE 5.03,9.01 12/14/06 Apple REIT Seven, Inc. VA 1.01,2.01,2.03,9.01 12/12/06 APPLIED MATERIALS INC /DE DC 5.02,5.03,9.01 12/12/06 AQUANTIVE INC WA 5.02,8.01 12/14/06 ARBOR REALTY TRUST INC MD 8.01,9.01 12/18/06 Armor Electric, Inc. 3.02 12/04/06 ARTHROCARE CORP DE 1.01,5.02,5.03 12/13/06 ASSURED GUARANTY LTD 9.01 12/13/06 ASSURED GUARANTY LTD 9.01 12/18/06 Assured Pharmacy, Inc. NV 1.01,9.01 12/15/06 Atlas Energy Resources, LLC DE 1.01,9.01 12/12/06 AVANIR PHARMACEUTICALS CA 1.01,5.02 12/15/06 Avantogen Oncology, Inc. NV 1.01,9.01 12/12/06 AVATECH SOLUTIONS INC DE 5.02,7.01,9.01 12/18/06 AVISTA CORP WA 1.01,2.03,9.01 12/15/06 AXS ONE INC DE 5.02,9.01 12/14/06 AZTEC OIL & GAS, INC. NV 4.02 12/15/06 BALLY TECHNOLOGIES, INC. NV 1.01,9.01 12/15/06 BANK OF KENTUCKY FINANCIAL CORP KY 7.01,9.01 12/18/06 BB&T CORP NC 5.02,5.03,8.01,9.01 12/12/06 BCAP LLC Trust 2006-AA2 8.01,9.01 11/30/06 BEST BUY CO INC MN 5.02 12/12/06 BETTER BIODIESEL, INC 2.01,3.02,5.01,5.02,9.01 09/29/06 AMEND BIOGEN IDEC INC DE 8.01 12/18/06 BIOMARIN PHARMACEUTICAL INC DE 5.02 12/14/06 BIOMET INC IN 1.01,1.02,2.02,3.03,8.01,9.01 12/18/06 BISYS GROUP INC DE 2.02,9.01 12/18/06 BJS WHOLESALE CLUB INC DE 5.02 12/14/06 BLACKBOARD INC DE 1.01,5.02 12/15/06 Boardwalk Pipeline Partners, LP DE 7.01,9.01 12/18/06 BOSTON RESTAURANT ASSOCIATES INC DE 8.01 12/13/06 BRUKER BIOSCIENCES CORP DE 7.01,9.01 12/15/06 BUCYRUS INTERNATIONAL INC DE 7.01,9.01 12/17/06 C & F FINANCIAL CORP VA 9.01 12/18/06 CADENCE FINANCIAL CORP MS 3.01,7.01,9.01 12/15/06 CAL-BAY INTERNATIONAL INC NV 8.01 12/18/06 CALIFORNIA PIZZA KITCHEN INC DE 8.01,9.01 12/18/06 CALIFORNIA STEEL INDUSTRIES INC 4.01,9.01 12/14/06 CALYPTE BIOMEDICAL CORP DE 7.01,9.01 12/15/06 CAMBRIDGE HEART INC DE 1.01,5.02 12/12/06 CanAm Uranium Corp NV 1.01,8.01,9.01 11/29/06 CANYON COPPER CORP. 7.01,9.01 12/13/06 CAPSTEAD MORTGAGE CORP MD 1.01 12/14/06 CARDINAL COMMUNICATIONS, INC NV 5.02,9.01 12/12/06 CAREER EDUCATION CORP DE 5.02,9.01 12/12/06 Carrington Mortgage Loan Trust, Serie DE 8.01,9.01 12/18/06 CASCADE CORP OR 1.01,9.01 12/12/06 CATAPULT COMMUNICATIONS CORP CA 2.02,4.02,9.01 12/15/06 CATERPILLAR INC DE 7.01 12/18/06 Cavit Sciences, Inc. 3.02,5.02,7.01,9.01 12/01/06 CENTENARY INTERNATIONAL CORP NV 7.01,9.01 12/15/06 CENTER BANCORP INC NJ 1.02 12/18/06 CENTER FINANCIAL CORP CA 8.01,9.01 12/13/06 CENTRAL HUDSON GAS & ELECTRIC CORP NY 8.01 12/13/06 CENTRAL PARKING CORP TN 2.02,9.01 12/14/06 Century Petroleum Corp. NV 7.01 12/15/06 CERIDIAN CORP /DE/ DE 5.02,8.01 12/14/06 CH ENERGY GROUP INC NY 8.01 12/13/06 CHAPEAU INC UT 7.01,9.01 12/18/06 CHARTERMAC DE 7.01,9.01 12/05/06 CHAUS BERNARD INC NY 8.01 12/18/06 CHEESECAKE FACTORY INCORPORATED DE 5.02,9.01 12/12/06 CHILDRENS PLACE RETAIL STORES INC 3.01,9.01 12/12/06 CHINA EXPERT TECHNOLOGY, INC. NV 1.01,9.01 12/12/06 CHS INC MN 1.01,9.01 12/13/06 CINEMARK INC DE 5.02,9.01 12/12/06 CITIZENS COMMUNICATIONS CO DE 7.01,9.01 12/18/06 CLEVELAND CLIFFS INC OH 1.01,9.01 12/12/06 CNH WHOLESALE RECEIVABLES LLC DE 8.01,9.01 12/15/06 COACHMEN INDUSTRIES INC IN 8.01,9.01 12/18/06 COBIZ INC CO 5.03 12/18/06 COGNITRONICS CORP NY 5.02 12/14/06 COLLEGIATE PACIFIC INC DE 5.02,8.01,9.01 12/15/06 COMDISCO HOLDING CO INC DE 2.02,9.01 12/15/06 COMMERCE GROUP INC /MA MA 1.01,9.01 12/12/06 COMMSCOPE INC DE 1.01,9.01 12/15/06 COMSYS IT PARTNERS INC DE 1.01,1.02,2.03,9.01 12/15/06 CONCENTRA OPERATING CORP NV 1.01,9.01 12/14/06 Consolidated Communications Holdings, DE 8.01,9.01 12/18/06 CORCEPT THERAPEUTICS INC 3.02 12/15/06 AMEND CORUS BANKSHARES INC MN 5.02 12/12/06 COSTAR GROUP INC 5.02 12/12/06 COTT CORP /CN/ 1.01 12/14/06 COTT CORP /CN/ 1.01 12/14/06 AMEND COUNTERPATH SOLUTIONS, INC. NV 2.02,7.01,9.01 12/18/06 CROSS TIMBERS ROYALTY TRUST TX 2.02,9.01 12/18/06 CRUISESTOCK INC. TX 5.01,5.02,9.01 12/12/06 CRYO CELL INTERNATIONAL INC DE 5.03,9.01 12/12/06 CUMMINS INC IN 9.01 12/18/06 CYBERONICS INC DE 3.01,9.01 12/13/06 CYBERONICS INC DE 5.02 12/07/06 AMEND DAKOTA GROWERS PASTA CO INC ND 7.01,9.01 12/18/06 DATASCENSION INC NV 1.01,9.01 12/18/06 DCT Industrial Trust Inc. MD 1.01,9.01 12/12/06 DELPHI CORP DE 1.01,5.02,7.01,8.01,9.01 12/15/06 DELTA WOODSIDE INDUSTRIES INC /SC/ SC 1.01,9.01 12/13/06 DICON FIBEROPTICS INC CA 7.01,9.01 12/18/06 DOUBLE EAGLE PETROLEUM CO MD 7.01,9.01 12/18/06 DURECT CORP DE 5.02,9.01 12/14/06 EASTERN CO CT 7.01 12/16/06 EDGE PETROLEUM CORP DE 1.01,7.01,9.01 12/12/06 EGPI FIRECREEK, INC. NV 5.03 12/13/06 Eliason Funding CORP WI 4.01,9.01 12/13/06 EMBARCADERO TECHNOLOGIES INC 1.01,1.02,4.02,8.01,9.01 12/16/06 ENCYSIVE PHARMACEUTICALS INC DE 8.01 12/18/06 ENPATH MEDICAL INC MN 5.02 12/12/06 ENTERTAINMENT PROPERTIES TRUST MD 7.01,8.01,9.01 12/18/06 ERHC Energy Inc CO 7.01,9.01 12/14/06 EXCO RESOURCES INC TX 1.01,9.01 07/22/06 AMEND EXELIXIS INC DE 1.01,9.01 12/14/06 EXPRESS SCRIPTS INC DE 8.01,9.01 12/18/06 EXXON MOBIL CORP NJ 5.02 12/15/06 FBO AIR, INC. NV 5.02,8.01,9.01 12/12/06 FENTURA FINANCIAL INC MI 5.02,9.01 12/13/06 First Business Financial Services, In 7.01,9.01 12/15/06 FIRST CONSULTING GROUP INC DE 5.02,9.01 12/12/06 FIRST INDIANA CORP IN 5.02,8.01 12/12/06 FIRST IPSWICH BANCORP /MA MA 7.01,9.01 12/18/06 FIRSTFED FINANCIAL CORP DE 7.01,9.01 11/30/06 FIRSTPLUS FINANCIAL GROUP INC NV 1.01,5.02 12/12/06 FLEETWOOD ENTERPRISES INC/DE/ DE 8.01,9.01 12/18/06 FMC TECHNOLOGIES INC DE 1.01 12/12/06 FNB CORP/FL/ FL 1.01,9.01 12/13/06 FOUNDRY NETWORKS INC DE 8.01,9.01 12/12/06 FREDERICK COUNTY BANCORP INC MD 1.01,2.03,3.03,9.01 12/15/06 FUEGO ENTERTAINMENT, INC. NV 1.01,9.01 09/27/06 AMEND GameStop Corp. DE 1.01,7.01,9.01 12/18/06 GENERAL ELECTRIC CO NY 5.02,9.01 12/15/06 GENERAL MOTORS CORP DE 8.01 12/18/06 GENIUS PRODUCTS INC DE 5.02,5.05 12/12/06 GEOKINETICS INC DE 8.01,9.01 12/15/06 GeoMet, Inc. DE 7.01,9.01 12/15/06 GLATFELTER P H CO PA 5.03,9.01 12/13/06 GLIMCHER REALTY TRUST MD 1.01,2.03,9.01 12/14/06 Global Developments Inc. DE 8.01 12/14/06 Global Developments Inc. DE 8.01 12/15/06 GLOWPOINT INC DE 5.02,8.01,9.01 12/12/06 GOLDFIELD CORP DE 5.02 12/12/06 GONDWANA ENERGY LTD / NY NV 5.02,9.01 12/14/06 GOODRICH PETROLEUM CORP DE 5.02 12/12/06 GREAT WALL ACQUISITION CORP DE 8.01,9.01 12/18/06 GSE SYSTEMS INC DE 8.01 12/18/06 HAIN CELESTIAL GROUP INC DE 8.01 12/18/06 HAMPTON ROADS BANKSHARES INC VA 5.02 12/12/06 HEI INC MN 3.01,9.01 12/15/06 HENRY COUNTY BANCSHARES INC 5.03,9.01 12/14/06 HIGHLANDS BANKSHARES INC /VA/ VA 8.01 12/13/06 HILLENBRAND INDUSTRIES INC IN 5.02 12/14/06 Home Equity Asset Trust 2006-8 DE 8.01,9.01 12/18/06 HOME SOLUTIONS OF AMERICA INC DE 1.01,5.05,9.01 12/12/06 HORMEL FOODS CORP /DE/ DE 7.01,9.01 12/18/06 HUGOTON ROYALTY TRUST TX 2.02,9.01 12/18/06 HYPERTENSION DIAGNOSTICS INC /MN MN 8.01 12/14/06 I/OMAGIC CORP NV 4.01 12/12/06 IBASIS INC DE 1.01,9.01 12/18/06 IBT BANCORP INC /MI/ MI 9.01 10/03/06 AMEND ICOS CORP WA 1.01,9.01 12/17/06 IGI INC DE 5.02 12/12/06 IKON OFFICE SOLUTIONS INC OH 8.01,9.01 12/14/06 INDEPENDENCE TAX CREDIT PLUS LP IV DE 8.01,9.01 12/18/06 INFERX CORP DE 8.01,9.01 12/12/06 InfoSearch Media, Inc. DE 5.02,9.01 12/12/06 INTERNATIONAL BARRIER TECHNOLOGY INC/ 8.01,9.01 12/13/06 INVENTIV HEALTH INC DE 5.02,5.03,9.01 12/12/06 INVENTIV HEALTH INC DE 5.02,5.03,9.01 12/12/06 ITEX CORP NV 7.01,9.01 12/18/06 J P MORGAN CHASE & CO DE 9.01 12/14/06 J.P. Morgan Mortgage Acquisition Corp DE 8.01,9.01 12/18/06 AMEND JACUZZI BRANDS INC DE 1.01,7.01,8.01,9.01 12/18/06 JAVO BEVERAGE CO INC DE 1.01,2.03,3.02,3.03, 12/14/06 7.01,8.01,9.01 JK Acquisition Corp. 7.01,9.01 12/18/06 JOY GLOBAL INC DE 2.02 12/18/06 JPMAC 2006-FRE1 DE 8.01,9.01 12/18/06 AMEND JPMAC 2006-FRE2 DE 8.01,9.01 12/18/06 AMEND JPMAC 2006-WMC1 DE 8.01,9.01 12/18/06 AMEND KAYNE ANDERSON ENERGY DEVELOPMENT CO MD 8.01,9.01 12/18/06 Kimball Hill, Inc. IL 1.01,2.02,9.01 12/18/06 KINTERA INC 8.01,9.01 12/15/06 KNBT BANCORP INC PA 7.01,9.01 12/15/06 L 3 COMMUNICATIONS HOLDINGS INC DE 8.01,9.01 12/18/06 LIBERTY PROPERTY TRUST MD 1.01,3.02,5.03,9.01 12/18/06 Lightspace Corp 8.01,9.01 12/18/06 LIQUIDITY SERVICES INC 8.01 12/12/06 Live Nation, Inc. DE 5.02,9.01 12/12/06 LORAL SPACE & COMMUNICATIONS INC. DE 8.01 12/18/06 LUNA INNOVATIONS INC 1.01,9.01 12/12/06 LUTCAM INC 5.01,8.01 08/01/06 M WAVE INC DE 8.01 12/15/06 M&F BANCORP INC /NC/ NC 8.01,9.01 12/15/06 MACDERMID INC CT 8.01,9.01 12/15/06 MARKETAXESS HOLDINGS INC 5.02,8.01,9.01 12/13/06 MATRIA HEALTHCARE INC DE 5.02,7.01,9.01 12/14/06 MAX & ERMAS RESTAURANTS INC DE 2.02,9.01 12/14/06 MAXCO INC MI 1.01,8.01,9.01 12/13/06 MCCORMICK & CO INC MD 5.02,9.01 12/14/06 MEDISCIENCE TECHNOLOGY CORP NJ 8.01,9.01 12/12/06 MELLON FINANCIAL CORP PA 8.01,9.01 12/15/06 METABASIS THERAPEUTICS INC 1.01 12/13/06 METROLOGIC INSTRUMENTS INC NJ 8.01 12/14/06 METROMEDIA INTERNATIONAL GROUP INC DE 8.01,9.01 12/15/06 MGIC INVESTMENT CORP WI 5.03 12/18/06 MIKRON INFRARED INC NJ 2.02,9.01 12/18/06 MIKRON INFRARED INC NJ 2.02,9.01 12/18/06 MISSION WEST PROPERTIES INC CA 3.01 12/08/06 ML-CFC Commercial Mortgage Trust 2006 DE 1.01 12/12/06 MOBILEPRO CORP DE 8.01 12/12/06 MODAVOX INC 8.01 12/14/06 MPM TECHNOLOGIES INC WA 1.01,3.02 12/15/06 MSGI SECURITY SOLUTIONS, INC NV 1.01,2.03,3.02,9.01 12/13/06 MSX INTERNATIONAL INC DE 1.01,5.02,9.01 12/18/06 NANOGEN INC DE 5.02 12/12/06 NATHANS FAMOUS INC DE 1.01,9.01 12/15/06 NATIONAL ENERGY SERVICES CO INC NV 3.02 12/18/06 National Interstate CORP OH 5.02,9.01 12/14/06 NATIONWIDE HEALTH PROPERTIES INC MD 1.01,2.03,9.01 12/15/06 NATURAL RESOURCE PARTNERS LP DE 8.01,9.01 12/15/06 NET PERCEPTIONS INC DE 9.01 10/03/06 AMEND NETBANK INC GA 7.01,9.01 12/18/06 NEVADA GOLD & CASINOS INC NV 2.02,9.01 12/14/06 NEW BRUNSWICK SCIENTIFIC CO INC NJ 1.01,5.02,9.01 12/14/06 NEW JERSEY RESOURCES CORP NJ 1.01 12/12/06 NEW WORLD RESTAURANT GROUP INC DE 1.01 12/13/06 NEWMONT MINING CORP /DE/ DE 5.03,9.01 12/15/06 NEWPOWER HOLDINGS INC DE 8.01,9.01 12/14/06 NEWPOWER HOLDINGS INC DE 8.01,9.01 12/14/06 NORTHEAST COMMUNITY BANCORP INC X1 1.01,9.01 12/13/06 NOVACEA INC DE 1.01,9.01 12/13/06 NOVELL INC DE 5.02 12/17/06 ONYX PHARMACEUTICALS INC DE 8.01 12/18/06 OPTIMAL GROUP INC 7.01 12/15/06 OPTIO SOFTWARE INC GA 2.02,7.01,9.01 12/14/06 ORACLE CORP 2.02,9.01 12/18/06 Orchids Paper Products CO /DE DE 5.02,9.01 12/12/06 PACIFIC SUNWEAR OF CALIFORNIA INC CA 5.02 12/14/06 PARK NATIONAL CORP /OH/ OH 8.01,9.01 12/18/06 PARKWAY PROPERTIES INC MD 1.01,9.01 12/13/06 PATRIOT TAX CREDIT PROPERTIES LP DE 8.01,9.01 12/18/06 PEERLESS SYSTEMS CORP DE 5.02,7.01,9.01 12/15/06 PENN TRAFFIC CO DE 5.02,7.01,8.01,9.01 12/12/06 Penn Virginia GP Holdings, L.P. 1.01,7.01,9.01 12/18/06 PENN VIRGINIA RESOURCE PARTNERS L P DE 3.02 12/18/06 PEPSIAMERICAS INC/IL/ DE 5.02,5.03,9.01 12/13/06 PEPSIAMERICAS INC/IL/ DE 5.02 11/02/06 AMEND PERICOM SEMICONDUCTOR CORP CA 8.01 12/18/06 PFIZER INC DE 8.01,9.01 12/18/06 PHOTON DYNAMICS INC CA 5.02,9.01 12/11/06 PHYSICIANS FORMULA HOLDINGS, INC. DE 2.02,7.01,9.01 12/18/06 PINNACLE WEST CAPITAL CORP AZ 5.02 12/13/06 PIXELWORKS, INC OR 1.01,9.01 12/16/06 POSSIS MEDICAL INC MN 7.01,9.01 12/18/06 POWER INTEGRATIONS INC CA 3.01,9.01 12/14/06 PROGRESS ENERGY INC NC 2.05,2.06,9.01 12/13/06 ProUroCare Medical Inc. NV 5.02 12/12/06 PURE CYCLE CORP DE 4.01,9.01 12/15/06 QUANTUM FUEL SYSTEMS TECHNOLOGIES WOR DE 2.02,9.01 12/18/06 QUIKSILVER INC DE 5.02,8.01 12/13/06 QWEST COMMUNICATIONS INTERNATIONAL IN DE 5.02,5.03,9.01 12/14/06 R H DONNELLEY CORP DE 5.02 12/13/06 R&G FINANCIAL CORP PR 5.02,8.01,9.01 12/13/06 RANCHER ENERGY CORP. NV 1.01,3.02,5.03,9.01 12/12/06 RBC Bearings INC 8.01,9.01 12/18/06 REALOGY CORP DE 1.01,3.01,7.01,9.01 12/15/06 REDDY ICE HOLDINGS INC DE 8.01,9.01 12/15/06 REFAC OPTICAL GROUP DE 2.02,9.01 10/31/06 REGENERX BIOPHARMACEUTICALS INC DE 1.01,7.01,9.01 12/15/06 REVLON CONSUMER PRODUCTS CORP DE 1.01,3.02,7.01,8.01,9.01 12/15/06 REVLON INC /DE/ DE 1.01,3.02,7.01,8.01,9.01 12/15/06 Rim Semiconductor CO UT 1.01 12/12/06 ROCK OF AGES CORP DE 1.01 12/18/06 RURAL CELLULAR CORP MN 1.01 12/13/06 SABRE HOLDINGS CORP DE 1.01,9.01 12/12/06 SACO I Trust 2006-12 DE 9.01 12/18/06 SAFLINK CORP DE 1.01,1.02,2.01,3.01,8.01,9.01 12/12/06 SAMSONITE CORP/FL DE 8.01,9.01 12/18/06 Sancon Resources Recovery, Inc. 4.01 12/15/06 SANDY SPRING BANCORP INC MD 5.02 12/13/06 SAVANNAH BANCORP INC GA 7.01 12/18/06 SCM MICROSYSTEMS INC DE 5.02,9.01 12/12/06 SHARPER IMAGE CORP DE 3.01,9.01 12/13/06 Shire plc 8.01,9.01 12/18/06 SIGMA DESIGNS INC CA 3.01,9.01 12/12/06 SINO-BIOTICS INC. 5.02 12/18/06 SKYLINE CORP IN 5.02,5.03,9.01 12/18/06 SLC Private Student Loan Trust 2006-A DE 8.01,9.01 12/18/06 SLM Student Loan Trust 2003-11 DE 8.01 12/15/06 Smart-tek Solutions Inc NV 5.02 12/12/06 SMITH & WESSON HOLDING CORP NV 1.01,2.03,3.02,7.01,9.01 12/15/06 SMITH & WESSON HOLDING CORP NV 1.01,9.01 12/15/06 SOLAR ENERTECH CORP NV 1.01,9.01 07/19/06 AMEND SOMANETICS CORP MI 5.02 12/15/06 Somaxon Pharmaceuticals, Inc. DE 8.01,9.01 12/18/06 SOUTHWESTERN ENERGY CO AR 8.01,9.01 12/15/06 SRS LABS INC DE 1.01,9.01 12/12/06 ST JUDE MEDICAL INC MN 1.01,1.02,2.03,8.01,9.01 12/13/06 ST MARY LAND & EXPLORATION CO DE 2.01,2.03,9.01 12/15/06 State Auto Financial CORP OH 5.02,8.01,9.01 12/13/06 STEELCASE INC MI 2.02 12/18/06 STEINER LEISURE LTD C5 8.01 12/15/06 STRATUS PROPERTIES INC DE 1.01,2.03 12/12/06 SULPHCO INC NV 8.01,9.01 12/18/06 SUN HEALTHCARE GROUP INC DE 1.01,9.01 12/14/06 Surge Global Energy, Inc. 1.01,9.01 06/28/06 AMEND Sutura, Inc. 1.01,2.03,3.02,8.01,9.01 12/13/06 SYSCO CORP DE 8.01 12/15/06 TACTICAL AIR DEFENSE SERVICES, INC. NV 1.01,2.01,2.03,3.02,4.01, 12/15/06 5.01,5.02,5.03,5.06 TASKER PRODUCTS CORP NV 5.02 12/12/06 TD BANKNORTH INC. DE 1.01,9.01 12/12/06 TEAM INC TX 3.01,9.01 12/14/06 Telzuit Medical Technologies, Inc. 5.02 12/10/06 TERAYON COMMUNICATION SYSTEMS DE 7.01,9.01 12/14/06 TESORO CORP /NEW/ DE 5.02,9.01 12/14/06 TETRA TECH INC DE 8.01,9.01 12/15/06 TIDELANDS ROYALTY TRUST B TX 7.01,9.01 12/18/06 TIMCO AVIATION SERVICES INC DE 5.02 12/12/06 TORVEC INC NY 8.01 12/18/06 TRAMMELL CROW CO DE 8.01,9.01 12/18/06 TRANSACTION SYSTEMS ARCHITECTS INC DE 7.01,9.01 12/18/06 Transnational Automotive Group, Inc. NV 4.01,9.01 12/11/06 TRB SYSTEMS INTERNATIONAL INC DE 5.02 12/18/06 TRM CORP OR 1.01 12/13/06 True North Energy CORP 8.01 12/17/06 TYSON FOODS INC DE 5.02 12/15/06 ULTICOM INC NJ 2.02,3.01,8.01,9.01 12/18/06 UNIGENE LABORATORIES INC DE 5.02 12/12/06 UNITED BANCORPORATION OF ALABAMA INC DE 2.02 12/18/06 UNITED RENTALS INC /DE DE 5.02,9.01 12/14/06 UNITEDHEALTH GROUP INC MN 5.02,9.01 12/15/06 UNITEDHEALTH GROUP INC MN 7.01,9.01 12/18/06 UNIVERSAL CORP /VA/ VA 5.02,8.01,9.01 12/12/06 US AIRWAYS GROUP INC DE 7.01 12/15/06 US DRY CLEANING CORP DE 1.01,5.02,9.01 12/12/06 USEC INC DE 5.02,9.01 12/12/06 V F CORP PA 4.01,9.01 12/13/06 VALASSIS COMMUNICATIONS INC DE 8.01,9.01 12/18/06 VALEANT PHARMACEUTICALS INTERNATIONAL DE 1.01 12/13/06 Venoco, Inc. DE 5.02 12/13/06 VERTEX PHARMACEUTICALS INC / MA MA 8.01 12/15/06 VIASPACE Inc. NV 8.01,9.01 12/18/06 VISTACARE, INC. DE 2.02,9.01 12/14/06 Vistula Communications Services, Inc. DE 5.02,7.01,9.01 12/15/06 VMS NATIONAL PROPERTIES JOINT VENTURE IL 1.01,9.01 12/12/06 WAL MART STORES INC DE 8.01,9.01 12/12/06 Warner Music Group Corp. DE 8.01,9.01 12/18/06 Washington Mutual Mortgage Pass-Throu DE 9.01 06/01/06 WASHINGTON MUTUAL, INC WA 5.03,8.01,9.01 12/12/06 WASHINGTON REAL ESTATE INVESTMENT TRU MD 5.02 12/13/06 WELLS REAL ESTATE FUND I GA 7.01,9.01 12/18/06 WEST PHARMACEUTICAL SERVICES INC PA 5.02 12/12/06 WGL HOLDINGS INC VA 2.02,9.01 12/14/06 Willdan Group, Inc. DE 8.01,9.01 12/15/06 WIND RIVER SYSTEMS INC DE 3.01,9.01 12/12/06 WIRELESS FACILITIES INC DE 2.01,9.01 10/02/06 AMEND WORLD WASTE TECHNOLOGIES INC CA 5.02,9.01 12/13/06 XCEL ENERGY INC MN 5.02 12/13/06 XCORPOREAL, INC. DE 1.01,3.02,5.06,9.01 12/13/06 YOUBET COM INC DE 8.01,9.01 12/15/06 ZOLTEK COMPANIES INC DE 1.01,2.02,3.03,9.01 12/14/06 Zone Mining LTD 3.02,8.01,9.01 12/12/06 ZOOM TECHNOLOGIES INC DE 5.02,9.01 12/12/06