SEC NEWS DIGEST Issue 2006-244 December 20, 2006 ENFORCEMENT PROCEEDINGS IN THE MATTER OF SCOTT DREYER On December 20, 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 Section 8A of the Securities Act of 1933 and Section 15(b) of the Securities Exchange Act of 1934 (Order) against Scott E. Dreyer (Dreyer). The Order finds that Dreyer engaged in unregistered sales of securities in violation of Section 5 of the Securities Act of 1933 (Securities Act). In particular, the Order finds that during the time relevant to this matter, Dreyer was a Managing Director of Friedman, Billings, Ramsey & Co., Inc. (FBR), a broker-dealer registered with the Commission, and the head of FBR's trading desk. In September 2001, FBR entered into an investment banking relationship with CompuDyne Corporation (CompuDyne) whereby FBR agreed to serve as placement agent for a Private Investment in Public Equity Offering (PIPE). Shortly thereafter, at the direction of FBR's Chairman and Co-Chief Executive Officer, Dreyer commenced trading in CompuDyne and sold short CompuDyne stock in FBR's proprietary account. In early October 2001, FBR's Chairman and Co-Chief Executive Officer asked Dreyer whether he could solicit one of the few FBR customers, who he serviced in his role as a member of FBR's institutional sales staff, to invest in the PIPE. The customer agreed to purchase 100,000 shares in the PIPE offering and Dreyer received a sales commission of $10,000 from FBR for this purchase. After CompuDyne issued a press release on October 9 announcing the CompuDyne PIPE offering and until October 26, Dreyer, on behalf of FBR, sold short 138,700 CompuDyne shares for FBR's proprietary account. At the time of these short sales, Dreyer anticipated using shares FBR's customers obtained in the PIPE offering to cover the shares he had sold short. After the resale registration statement for the PIPE shares was declared effective, Dreyer, on behalf of FBR, purchased through principal transactions all 100,000 of this customer's PIPE shares as well as an additional 40,000 shares from two other FBR customers, who had acquired their shares through the PIPE. By short selling CompuDyne stock prior to the effective date of the resale registration statement for the CompuDyne PIPE shares and covering those sales with shares purchased from FBR's customers who acquired shares in the PIPE offering, Dreyer, on behalf of FBR, in effect, sold FBR's customers' PIPE shares prior to their registration. At the time Dreyer executed the short sales of CompuDyne securities on behalf of FBR, there was no resale registration statement in effect with respect to the CompuDyne PIPE shares and sales of those shares were not exempt from registration. Based on the above, the Order: 1) requires Dreyer to cease-and-desist from committing or causing any violations and any future violations of Section 5 of the Securities Act; 2) censures Dreyer; 3) orders Dreyer to pay disgorgement of $10,000 and prejudgment interest thereon of $3,370; and 4) imposes a civil penalty in the amount of $6,500. In addition, Dreyer has agreed to undertake to cooperate fully with the Commission staff in any ongoing related investigation or litigation. Dreyer consented to the issuance of the Order without admitting or denying any of the Commission's findings in the Order. (Rels. 33-8761; 34-54972; File No. 3-12510) SEC FILES SETTLED CHARGES AGAINST BROKER-DEALER FRIEDMAN, BILLINGS, RAMSEY & CO., INC., IN CONNECTION WITH COMPUDYNE PIPE OFFERING, FOR POLICIES AND PROCEDURES FAILURES RELATING TO HANDLING OF MATERIAL, NONPUBLIC INFORMATION, INSIDER TRADING AND UNREGISTERED SALES OF SECURITIES FBR'S FORMER CEO AND FORMER COMPLIANCE DIRECTOR ALSO SETTLE AS CONTROLLING PERSONS The Commission announced today that it has filed a complaint against Friedman, Billings, Ramsey & Co., Inc. (FBR), a registered broker- dealer, in the United States District Court for the District of Columbia alleging that FBR, in connection with a Private Investment in Public Equity (PIPE) offering: (i) failed to establish, maintain and enforce policies and procedures reasonably designed to prevent the misuse of material, nonpublic information; (ii) unlawfully traded while aware of material, nonpublic information; and (iii) conducted unregistered sales of securities. The Commission's complaint alleges that in September 2001, FBR entered into an investment banking relationship with CompuDyne Corporation (CompuDyne) whereby FBR agreed to serve as placement agent for a PIPE offering by CompuDyne. FBR's policies and procedures regarding the handling of material, nonpublic information were not appropriately tailored to the nature of FBR's business, in connection with serving as a placement agent for a PIPE offering, and were not enforced by FBR, its former Co-Chairman and Co-Chief Executive Officer, Emanuel Friedman, or its former Director of Compliance, Nicholas Nichols, during the CompuDyne PIPE offering. These deficiencies in FBR's policies and procedures contributed to FBR's misuse of material, nonpublic information. In particular, FBR engaged in unlawful insider trading by selling short CompuDyne securities in FBR's market making account while aware of material, nonpublic information regarding the PIPE offering and prior to its public announcement. FBR and Friedman also conducted unregistered sales of securities in connection with the PIPE offering. In particular, FBR's head trader, consistent with Friedman's prior trading directions, bought and sold short CompuDyne securities in its market making account when there was not a resale registration statement in effect for the PIPE shares and covered its net short position with CompuDyne shares FBR bought from its own customers, who purchased their shares in the PIPE offering. The complaint further alleges that FBR profited by $343,773 as a result of its improper trading in its market making account before the public announcement of the PIPE offering. FBR profited by an additional $97,831 as a result of its unregistered sales of securities relating to the PIPE offering. FBR further profited from the underwriting fee of $1,764,000 that CompuDyne paid to FBR for its placement agent services. The Commission's complaint also alleges that FBR's short selling of CompuDyne shares prior to the public announcement of the PIPE offering violated Section 17(a) of the Securities Act of 1933 (Securities Act) and Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act) and Rule 10b-5 thereunder. In addition, the complaint alleges that, pursuant to Section 20(a) of the Exchange Act, Friedman is liable as a controlling person for FBR's violations of Section 10(b) of the Exchange Act and Rule 10b-5. The complaint also alleges that FBR violated Section 15(f) of the Exchange Act by failing to establish, maintain and enforce policies and procedures reasonably designed to prevent the misuse of material, nonpublic information. The complaint alleges that, pursuant to Section 20(a) of the Exchange Act, Friedman and Nichols are liable as controlling persons for FBR's violations of Section 15(f) of the Exchange Act. The complaint further alleges that FBR and Friedman violated Sections 5(a) and 5(c) of the Securities Act by short selling CompuDyne shares prior to the effective date of the resale registration statement for the PIPE shares and covering those short sales with the shares they purchased from FBR's customers, who acquired their shares in the PIPE offering. Without admitting or denying the allegations in the complaint, FBR consented to the entry of a final judgment, subject to the court's approval, in which it is: permanently enjoined from further violations of Sections 5 and 17(a) of the Securities Act and Sections 10(b) and 15(f) of the Exchange Act and Rule 10b-5 thereunder; and ordered to pay disgorgement of its trading profits and placement agent fees, plus prejudgment interest, and civil penalties totaling $3,755,839. FBR also has consented to the entry of a Commission order censuring FBR and ordering it to comply with certain undertakings. Without admitting or denying the allegations in the complaint, Friedman consented to the entry of a final judgment, in which he is: permanently enjoined from violating Section 5 of the Securities Act and, as a controlling person, from violating Sections 10(b) and 15(f) of the Exchange Act and Rule 10b-5 thereunder; and ordered to pay civil penalties of $754,046. Friedman also consented to the entry of a Commission order barring him from association in a supervisory capacity with any broker or dealer with a right to reapply for such association after two years. Without admitting or denying the allegations in the complaint, Nichols consented to the entry of a final judgment in which he is: permanently enjoined as a controlling person from violating Section 15(f) of the Exchange Act; and ordered to pay a civil penalty of $60,000. The staff coordinated its investigation with the NASD, which also announced today separate settlements with FBR, Friedman and Nichols. [SEC v. Friedman, Billings, Ramsey & Co., Inc., Emanuel J. Friedman and Nicholas J. Nichols, Civil Action No. 06-CV-02160 (D.D.C.)] (LR- 19950; Press Rel. 2006-214) SEC FILES SETTLED CIVIL INJUNCTIVE ACTION AGAINST THE FORMER PRINCIPAL FINANCIAL OFFICER OF INTERSTATE BAKERIES CORPORATION AND ISSUES CEASE AND DESIST ORDER AGAINST THE COMPANY The Commission announced the filing of a settled civil injunctive action against Paul Yarick, the former principal financial officer of Interstate Bakeries Corporation (IBC), the Kansas City, Missouri, baker and distributor of Wonder, Dolly Madison, Hostess, and other well-known brands. SEC v. Paul E. Yarick, Civ. Action No. 06-1029-CV- W-REL (W.D. Missouri Dec. 20, 2006). The complaint alleges that Yarick disregarded the future workers' compensation liabilities estimates provided by IBC's insurance consultant, on which IBC historically had relied to set its workers' compensation reserve, and instead used obsolete information he had been advised was unreliable to set IBC's quarterly workers' compensation reserve for the fiscal second and third quarters 2004. As a result of Yarick's conduct, IBC failed to account for its workers' compensation reserve in accordance with Generally Accepted Accounting Principles. The complaint further alleges that as a result of Yarick's conduct, IBC filed financial statements in its Forms 10-Q for the fiscal second and third quarters 2004 that understated IBC's reserves by at least $30 million, and, consequently, materially overstated IBC's pre-tax income in its Form 10-Q for the period ended Nov. 15, 2003, and cumulative fiscal third quarter pre-tax income in its Form 10-Q for the period ended March 6, 2004. Yarick consented to the entry of a judgment that enjoins him from violating, or aiding and abetting the violation of Sections 10(b), 13(a), 13(b)(A) and 13(b)(B), and 13(b)(5) of the Securities Exchange Act of 1934 ("Exchange Act") and Rules 10b-5, 12b-20, 13a-11, 13a-13, 13a-14, 13b2-1, and 13b2-2 promulgated thereunder. He also consented to the entry of a five year officer and director bar and a civil penalty of $50,000. The Commission issued an Order Instituting Cease-and-Desist Proceedings, Making Findings, and Imposing a Cease-and-Desist Order Pursuant to Section 21C of the Securities Exchange Act of 1934 (Order) against IBC. The Order finds that IBC violated the record-keeping, internal controls and reporting provisions of the Exchange Act in connection with its financial reporting of its workers' compensation reserves and, consequently, its earnings during the second and third quarters of fiscal 2004. The Order further finds that IBC has failed to file timely Forms 10-K for fiscal 2004, 2005, and 2006, and has failed to file timely Forms 10-Q for each of its fiscal 2005 and fiscal 2006 quarters. The Order finds that as a result of this conduct, the company violated Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act and Rules 12b-20, 13a-1, 13a-11, and 13a-13 thereunder, and orders the company to cease and desist from violating those provisions. IBC settled to the entry of the Commission's order without admitting or denying the Commission's findings. [SEC v. Paul E. Yarick, Civil Action No. 06-1029-CV-W-REL (W.D. Mo.)] (LR-19951; AAE Rel. No. 2526) SEC SETTLES WITH DAVID LUND, ORCHESTRATOR OF A $10 MILLION SECURITIES FRAUD IN ORANGE COUNTY, CALIFORNIA On Nov. 20, 2006, the Commission settled fraud and registration violation charges against David R. Lund (Lund) of Newport Beach, California, the sole individual defendant and owner of defendants Investors First Financial Services, Inc. and Investors Guild, Inc., companies through which Lund offered and sold unregistered securities, consisting of interests in defendants Credit First Fund, LP, Credit First, LLC, and Credit First Income Plus, LLC (collectively, Credit First). As alleged in the Commission's complaint filed on Dec. 15, 2005, Lund and the company defendants raised $10.7 million from 187 investors nationwide, many of them elderly, with false promises that Credit First's distressed debt business was profitable. Lund also represented that Credit First would pay investors a monthly return of one to three percent on their investment from operations of the business. In reality, however, Credit First was not profitable, and the defendants were making monthly returns of capital to investors. Lund, without admitting or denying the Commission's allegations, consented to the entry of a judgment, entered by United States District Judge Dale S. Fischer of the Central District of California, permanently enjoining him from future violations of the antifraud and securities registration provisions of the federal securities laws (Sections 5(a), 5(c) and 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder). Lund also agreed to disgorge his ill-gotten gains from the Credit First offerings in the amount of $309,170, to pay prejudgment interest in the amount of $11,809.71, and to pay a $120,000 civil penalty. Previously, on February 13, 2006, the Court appointed a permanent receiver over the entity defendants. Pursuant to the judgment entered against Lund, he will turn over all of his ill- gotten gains to the court-appointed Receiver. The Commission moved the court to establish a Fair Fund pursuant to Section 308 of the Sarbanes-Oxley Act of 2002, and to include Lund's penalty in that Fund to be paid to and managed by the court-appointed Receiver. The Commission's case is pending against the company defendants. On December 20, the Commission also issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934 Making Findings and Imposing Remedial Sanctions (Order) against Lund. The Order bars Lund from association with any broker or dealer with the right to reapply after five years. Lund consented to the Order without admitting or denying any of the findings in the Order. [SEC v. Credit First Fund, L.P., a California limited partnership, Credit First, LLC, a California limited liability company; Credit First Income Plus, LLC, a California limited liability company; Investors Guild, Inc., a California corporation; Investors First Financial Services, Inc., a California corporation; and David Lund, Case No. CV05-8741-DSF(PJWx) (C.D. Cal.)] (LR-19952); Administrative Proceeding (Rel. 34-54974; File No. 3-12511) SEC FILES SETTLED ENFORCEMENT ACTION AGAINST SPINNER ASSET MANAGEMENT, LLC AND SPINNER GLOBAL TECHNOLOGY FUND, LTD. On December 20, 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 Section 8A of the Securities Act of 1933 and Section 203(e) of the Investment Advisers Act of 1940 (Order) against Spinner Global Technology Fund, Ltd. (SGTF), a New York-based hedge fund, and its investment adviser, Spinner Asset Management, LLC (Spinner Asset Management). In the Order, the Commission found that respondents violated the registration provisions of the federal securities laws in connection with three unregistered securities offerings, which are commonly referred to as "PIPEs" (Private Investment in Public Equity). Without admitting or denying the Commission's findings, SGTF simultaneously agreed to settle the proceedings by consenting to a cease-and-desist order and payment of $435,596, consisting of $361,437 in disgorgement and $74,159 in prejudgment interest, and Spinner Asset Management simultaneously agreed to settle the proceedings by consenting to a cease-and-desist order, a censure, and payment of a $60,000 civil penalty. In the Order, the Commission found that, based on the conduct of a former SGTF portfolio manager, respondents violated Section 5 of the Securities Act in connection with three PIPE offerings. The Commission's Order found that the former portfolio manager, after agreeing to invest SGTF in three PIPE transactions, sold short the issuer's stock through "naked" short sales in Canada. In the Order, the Commission found that: * Once the Commission declared the resale registration statement for the offering effective, the portfolio manager used SGTF's PIPE shares to close out, or "unwind," some or all of the pre- effective date short positions in violation of the registration provisions of the federal securities laws. * To accomplish this "unwind," the former portfolio manager engaged in pre-arranged trades with SGTF's Canadian broker to make it appear that he was covering the short positions with open market shares. In fact, the portfolio manager did not cover the short positions with open market shares because SGTF was on both sides of the trades. The Commission found that, as result of the former portfolio manager's conduct, Spinner Asset Management willfully violated -- and SGTF violated -- Sections 5(a), 5(b), and 5(c) of the Securities Act, in that, by causing SGTF to establish pre-effective date short positions that it later covered with the PIPE shares, SGTF and Spinner Asset Management offered and sold restricted securities without qualifying for an exemption from registration, and therefore also failed to deliver a valid prospectus when the securities were sold. The Commission acknowledges the assistance of the Investment Dealers Association of Canada. The Commission's investigation is continuing. (Rel. 33-8763; IA-2573; File No. 3-12512) INVESTMENT COMPANY ACT RELEASES NEXBANK SECURITIES, INC. AND NEXBANK SERIES A notice has been issued giving interested persons until Jan. 12, 2007, to request a hearing on an application filed by NexBank Securities, Inc. and NexBank Series for an order under Section 12(d)(1)(J) of the Investment Company Act for an exemption from Sections 12(d)(1)(A), (B) and (C) of the Act and under Sections 6(c) and 17(b) of the Act for an exemption from Section 17(a) of the Act. The order would permit certain registered unit investment trusts to acquire shares of registered investment companies both within and outside the same group of investment companies. (Rel. IC-27602 - December 18) JACKSON NATIONAL LIFE INSURANCE COMPANY, ET AL. A notice has been issued giving interested persons until Jan. 12, 2007, to request a hearing on an application filed by Jackson National Life Insurance Company (Jackson National), Jackson National Separate Account - I, and Jackson National Life Distributors LLC (collectively, Applicants). Applicants seek an order under Section 6(c) of the Investment Company Act to amend an existing order, and 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, under specified circumstances, of certain contract enhancements applied to purchase payments made under deferred variable annuity contracts issued by Jackson National. (Rel. IC-27603 - December 19) VAN ECK WORLDWIDE INSURANCE TRUST AND VAN ECK ASSOCIATES CORPORATION An order has been issued on an application filed by Van Eck Worldwide Insurance Trust and Van Eck Associates Corporation 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 and grants relief from certain disclosure requirements. (Rel. IC-27604 - December 19) SELF-REGULATORY ORGANIZATIONS PROPOSED RULE CHANGES The American Stock Exchange filed a proposed rule change (SR-Amex- 2006-90), as revised by Amendment Nos. 1 and 2 thereto, to list and trade notes linked to the performance of the Hang Seng China Enterprises Index. Publication is expected in the Federal Register during the week of December 18. (Rel. 34-54943) The NASDAQ Stock Market filed a proposed rule change (SR-NASDAQ-2006- 056) to establish Nasdaq Custom Data Feeds. Publication is expected in the Federal Register during the week of December 18. (Rel. 34-54959) The American Stock Exchange filed a proposed rule change (SR-Amex- 2006-101) and Amendments No. 1 and 2 under Rule 19b-4 of the Securities Exchange Act of 1934 relating to the listing and trading of shares of funds of the ProShares Trust. Publication is expected in the Federal Register during the week of December 18. (Rel. 34-54961) The Fixed Income Clearing Corporation filed a proposed rule change (SR-FICC-2006-16) under Section 19(b)(1) of the Exchange Act to replace the Government Securities Division (GSD) margin calculation methodology with a Value-at-Risk (VaR) methodology. Publication is expected in the Federal Register during the week of December 18. (Rel. 34-54964) ACCELERATED APPROVAL OF PROPOSED RULE CHANGES The Commission granted accelerated approval to a proposed rule change and Amendment No. 1 thereto (SR-NYSE-2006-69) submitted by the New York Stock Exchange relating to the listing and trading of exchange- traded notes of Barclays Bank PLC linked to the performance of the MSCI India Equities Index. Publication is expected in the Federal Register during the week of December 18. (Rel. 34-54944) The Commission granted accelerated approval to a proposed rule change (SR-NYSEArca-2006-90) submitted by the NYSE Arca to trade Exchange- Traded Notes linked to the MSCI India Total Return Index pursuant to unlisted trading privileges. Publication is expected in the Federal Register during the week of December 18. (Rel. 34-54967) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change (SR-BSE-2006-53) the Amendment No. 1 thereto filed by the Boston Stock Exchange to allow Exchange Traded Funds to trade on the Boston Equities Exchange until 4:15 p.m. Eastern Standard Time have 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. 34-54949) A proposed rule change (SR-NASD-2006-134) filed by the National Association of Securities Dealers to extend the pilot relating to Manning price-improvement standards for decimalized securities 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. 34-54953) A proposed rule change filed by the New York Stock Exchange to require member organizations to use their own mnemonics when entering orders (SR-NYSE-2006-89), 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. 34-54955) A proposed rule change (SR-Phlx-2006-83) filed by the Philadelphia Stock Exchange relating to minor clarifying changes to Phlx rules governing registration 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. 34-54960) A proposed rule change (SR-NASDAQ-2006-052) filed by The NASDAQ Stock Market to waive distributor fee for specific data element 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. 34-54965) A proposed rule change (SR-NYSEArca-2006-89) and Amendment No. 1 thereto 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 December 18. (Rel. 34-54966) 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-4 Sun American Bancorp, 1200 N. FEDERAL HWY. 111-A, BOCA RATON, FL, 33432, (561) 826-0464 - 5,411,421 ($25,958,303.76) Equity, (File 333-139460 - Dec. 19) (BR. 07B) SB-2 Joystar Inc, 5 WHATNEY, IRVINE, CA, 92618, 949-837-8101 - 7,188,528 ($7,763,610.00) Equity, (File 333-139461 - Dec. 19) (BR. 05B) S-3 IMPAC SECURED ASSETS CORP, 19500 JAMBOREE ROAD, IRVINE, CA, 92612, 949-475-3600 - 0 ($1,000,000.00) Mortgage Backed Securities, (File 333-139462 - Dec. 19) (BR. 05D) S-8 GOLD RESERVE INC, 926 W SPRAGUE AVENUE, SUITE 200, SPOKANE, WA, 99201, 5096231500 - 1,798,818 ($4,119,293.22) Equity, (File 333-139463 - Dec. 19) (BR. 04C) S-3 Oilsands Quest Inc, 205-707, 7TH AVENUE SW, CALGARY, A0, T2P 3H6, 4032631623 - 0 ($349,624,669.00) Equity, (File 333-139464 - Dec. 19) (BR. 04A) S-1 CLEARWIRE CORP, 5808 LAKE WASHINGTON BOULEVARD NE, SUITE 300, KIRKLAND, WA, 98033, 425-216-7600 - 0 ($400,000,000.00) Equity, (File 333-139468 - Dec. 19) (BR. 11B) S-8 China Fruits Corportion, FU XI TECHNOLOGY & INDUSTRY PARK, NAN FENG COUNTY, JIANG XI PROV, F4, 0000000, 954-975-9601 - 3,000,000 ($1,560,000.00) Equity, (File 333-139469 - Dec. 19) (BR. 08C) S-4 CVS CORP, ONE CVS DR., WOONSOCKET, RI, 02895-, 4017651500 - 745,887,633 ($22,233,705,898.00) Equity, (File 333-139470 - Dec. 19) (BR. 01C) F-6 WOLTERS KLUWER N V /FI, HOOGOORDDREEF 5 AMSTERDAM, P O BOX 22981 1100 DL AMSTERDAM, NETHERLANDS, P7, 100,000,000 ($5,000,000.00) Equity, (File 333-139471 - Dec. 19) (BR. ) F-6 FIAT S P A, VIA NIZZA 250, TURIN, L6, 10126, 390110061111 - 0 ($12,500,000.00) ADRs/ADSs, (File 333-139472 - Dec. 19) (BR. 05B) S-3D CITIZENS INC, 400 EAST ANDERSON LANE, AUSTIN, TX, 78752, 5128377100 - 0 ($68,500,000.00) Equity, (File 333-139473 - Dec. 19) (BR. 01A) S-8 BIOENVISION INC, 345 PARK AVENUE, 41ST FLOOR, NEW YORK, NY, 10154, 212-750-6700 - 2,250,000 ($11,160,000.00) Equity, (File 333-139475 - Dec. 19) (BR. 01C) S-8 Heelys, Inc., 3200 BELMEADE, CARROLLTON, TX, 75006, 214-390-1831 - 0 ($14,283,851.50) Equity, (File 333-139476 - Dec. 19) (BR. 02) S-8 GS CARBON CORP, 0NE PENN PLAZA, SUITE 1612, NEW YORK, NY, 10119, 212-994-5374 - 4,000,000 ($524,000.00) Equity, (File 333-139477 - Dec. 19) (BR. 08A) S-3 RAMTRON INTERNATIONAL CORP, 1850 RAMTRON DR, COLORADO SPRINGS, CO, 80921, 7194817000 - 4,692,668 ($16,612,044.72) Equity, (File 333-139478 - Dec. 19) (BR. 10C) S-4 NEW YORK COMMUNITY BANCORP INC, 615 MERRICK AVE, WESTBURY, NY, 11590, 7183596400 - 16,800,000 ($268,384,311.00) Equity, (File 333-139479 - Dec. 19) (BR. 07B) S-3 GULFPORT ENERGY CORP, 14313 NORTH MAY AVENUE, SUITE 100, OKLAHOMA CITY, OK, 73134, 4058488807 - 0 ($100,000,000.00) Unallocated (Universal) Shelf, (File 333-139480 - Dec. 19) (BR. 04C) S-B ISRAEL STATE OF, 800 SECOND AVENUE 17TH FLOOR, NEW YORK, NY, 10017, 2125600600 - 0 ($1,650,000,000.00) Debt, (File 333-139481 - Dec. 19) (BR. DN) SB-1 Viking Minerals Inc., SUITE 510, 999 WEST HASTINGS STREET, VANCOUVER, A1, V6C 2W2, 604-940-3870 - 2,800,000 ($28,000.00) Equity, (File 333-139482 - Dec. 19) (BR. ) S-8 NEOGENOMICS INC, 1726 MEDICAL BOULEVARD, SUITE 201, SUITE 201, NAPLES, FL, 34108, 9419231949 - 1,914,389 ($2,967,303.00) Equity, (File 333-139484 - Dec. 19) (BR. 09B) S-1 Vanda Pharmaceuticals Inc., 9605 MEDICAL CENTER DRIVE, SUITE 300, ROCKVILLE, MD, 20850, 240-599-4500 - 0 ($97,928,250.00) Equity, (File 333-139485 - Dec. 19) (BR. 01B) S-B PERU REPUBLIC OF, 241 EAST 49TH ST, NEW YORK, NY, 10017, 0 ($4,000,000,000.00) Non-Convertible Debt, (File 333-139486 - Dec. 19) (BR. DN) S-8 MEDecision, Inc., CHESTERBROOK CORPORATE CENTER, 601 LEE ROAD, WAYNE, PA, 19087, 610-540-0202 - 4,437,080 ($27,034,886.00) Equity, (File 333-139489 - Dec. 19) (BR. 03A) S-8 STERLING FINANCIAL CORP /WA/, 111 N WALL ST, SPOKANE, WA, 99201, 509-354-8165 - 0 ($6,386,993.28) Equity, (File 333-139490 - Dec. 19) (BR. 07A) S-8 GENZYME CORP, ONE KENDALL SQ, CAMBRIDGE, MA, 02139, 6172527500 - 0 ($443,450,000.00) Equity, (File 333-139491 - Dec. 19) (BR. 01B) S-8 GENZYME CORP, ONE KENDALL SQ, CAMBRIDGE, MA, 02139, 6172527500 - 0 ($19,005,000.00) Equity, (File 333-139492 - Dec. 19) (BR. 01B) S-1 GLU MOBILE INC, 1800 GATEWAY DR SUITE 200, SAN MATEO, CA, 94404, 650-571-1550 - 0 ($92,000,000.00) Equity, (File 333-139493 - Dec. 19) (BR. ) S-8 KENSEY NASH CORP, 735 PENNSYLVANIA DRIVE, EXTON, PA, 19341, 6105947156 - 300,000 ($8,994,000.00) Equity, (File 333-139494 - Dec. 19) (BR. 10B) S-8 Cal Dive International, Inc., 400 N. SAM HOUSTON PARKWAY E, SUITE 1000, HOUSTON, TX, 77060, 281-618-0400 - 8,500,000 ($102,850,000.00) Equity, (File 333-139495 - Dec. 19) (BR. 04C) S-1 Orexigen Therapeutics, Inc., 12841 HIGH BLUFF DRIVE, SUITE 160, SAN DIEGO, CA, 92130, (858) 480-2420 - 0 ($86,250,000.00) Equity, (File 333-139496 - Dec. 19) (BR. ) SB-2 ROO GROUP INC, 228 EAST 45TH STREET, 8TH FLOOR, NEW YORK, NY, 10017, 646-320-4394 - 18,800,016 ($56,212,047.84) Equity, (File 333-139497 - Dec. 19) (BR. 11C) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: 1.01 Entry into a Material Definitive Agreement 1.02 Termination of a Material Definitive Agreement 1.03 Bankruptcy or Receivership 2.01 Completion of Acquisition or Disposition of Assets 2.02 Results of Operations and Financial Condition 2.03 Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant 2.04 Triggering Events That Accelerate or Increase a Direct Financial Obligation under an Off-Balance Sheet Arrangement 2.05 Cost Associated with Exit or Disposal Activities 2.06 Material Impairments 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing 3.02 Unregistered Sales of Equity Securities 3.03 Material Modifications to Rights of Security Holders 4.01 Changes in Registrant's Certifying Accountant 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review 5.01 Changes in Control of Registrant 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year 5.04 Temporary Suspension of Trading Under Registrant's Employee Benefit Plans 5.05 Amendments to the Registrant's Code of Ethics, or Waiver of a Provision of the Code of Ethics 6.01. ABS Informational and Computational Material. 6.02. Change of Servicer or Trustee. 6.03. Change in Credit Enhancement or Other External Support. 6.04. Failure to Make a Required Distribution. 6.05. Securities Act Updating Disclosure. 7.01 Regulation FD Disclosure 8.01 Other Events 9.01 Financial Statements and Exhibits 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 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 ------------------------------------------------------------------------------------------------------- @ROAD, INC DE 8.01 12/14/06 21ST CENTURY HOLDING CO FL 5.02 12/15/06 ACE Securities Corp. Home Equity Loan DE 2.01,9.01 11/30/06 ACIES CORP NV 4.01,9.01 12/15/06 ACT TELECONFERENCING INC CO 3.03,5.02 12/14/06 ADAMS RESOURCES & ENERGY, INC. DE 5.02 12/19/06 ADC TELECOMMUNICATIONS INC MN 5.02 12/18/06 ADOLOR CORP 5.02,9.01 12/13/06 AETNA INC /PA/ PA 1.01,2.03,9.01 12/13/06 AFFILIATED COMPUTER SERVICES INC DE 5.02,9.01 12/19/06 AGILE SOFTWARE CORP DE 3.01,9.01 12/13/06 AIRTRAN HOLDINGS INC NV 8.01,9.01 12/18/06 Allis Chalmers Energy Inc. DE 1.01,2.01,2.03,3.02, 12/15/06 5.02,7.01,9.01 Alternative Loan Trust 2006-J7 8.01,9.01 11/28/06 AMBASE CORP DE 8.01 12/19/06 AMERICAN MEDICAL ALERT CORP NY 5.02,9.01 12/13/06 AMERICAN SKIING CO /ME DE 1.01 12/18/06 AMERIGROUP CORP 8.01 12/14/06 Ameris Bancorp GA 1.01,9.01 12/19/06 AMERITRANS CAPITAL CORP DE 2.02 12/19/06 Amish Naturals, Inc. 1.01,9.01 12/18/06 AngioGenex, Inc. NV 8.01 12/14/06 AP PHARMA INC /DE/ DE 1.01,3.03,5.03,9.01 12/15/06 APPLICA INC FL 8.01,9.01 12/18/06 APPLICA INC FL 8.01,9.01 12/19/06 APPLIED DIGITAL SOLUTIONS INC MO 1.01 12/14/06 ARENA PHARMACEUTICALS INC DE 1.01 12/13/06 ARES CAPITAL CORP MD 7.01,9.01 12/19/06 ARIEL WAY INC FL 2.01,9.01 02/08/05 AMEND ARKANSAS BEST CORP /DE/ DE 5.02 12/13/06 ASTEC INDUSTRIES INC TN 5.02 12/14/06 ASYST TECHNOLOGIES INC CA 5.02,8.01 12/14/06 Atlantic Southern Financial Group, In 1.01,9.01 12/15/06 ATMI INC DE 5.02 12/13/06 ATMOS ENERGY CORP TX 1.01,1.02,2.03,9.01 12/15/06 AUTODESK INC DE 3.01,9.01 12/13/06 AVOCENT CORP DE 5.02 12/13/06 AVON PRODUCTS INC NY 2.05 11/15/05 AMEND AXIS CAPITAL HOLDINGS LTD 8.01,9.01 12/12/06 AXT INC DE 8.01,9.01 12/19/06 BA Credit Card Trust 8.01,9.01 12/19/06 BALL CORP IN 5.02,9.01 12/13/06 Bank of Commerce Holdings CA 5.02,9.01 12/19/06 BANNER CORP WA 1.01,8.01,9.01 12/18/06 BANNER CORP WA 8.01,9.01 12/18/06 BARNES GROUP INC DE 5.02,9.01 12/13/06 BASIC EARTH SCIENCE SYSTEMS INC DE 8.01,9.01 12/18/06 BEA SYSTEMS INC DE 3.01,9.01 12/13/06 BEAR LAKE RECREATION INC NV 7.01 12/18/06 AMEND Bear Stearns Asset Backed Securities DE 9.01 11/30/06 Bear Stearns Commercial Mortgage Secu DE 8.01,9.01 12/19/06 BEESTON ENTERPRISES LTD NV 1.01,9.01 09/15/06 Behringer Harvard Opportunity REIT I, MD 2.01,9.01 12/13/06 BEHRINGER HARVARD REIT I INC MD 2.01,2.03,9.01 12/13/06 BRAINSTORM CELL THERAPEUTICS INC 1.01,2.03,3.02,9.01 12/13/06 BRIGHTPOINT INC IN 1.01,2.03,8.01,9.01 12/18/06 Brilliant Technologies, CORP 7.01,9.01 12/19/06 BROADCOM CORP CA 8.01,9.01 12/14/06 BUILDING MATERIALS CORP OF AMERICA DE 8.01,9.01 12/18/06 CANYON RESOURCES CORP DE 5.02 12/13/06 CAPITAL SENIOR LIVING CORP DE 7.01,9.01 12/18/06 CapitalSouth Bancorp DE 8.01,9.01 12/18/06 Cardinal Ethanol LLC 1.01 12/13/06 CAREMARK RX INC DE 8.01,9.01 12/18/06 CARVER BANCORP INC DE 5.02 12/18/06 CELLSTAR CORP DE 1.01,8.01,9.01 12/19/06 Century Petroleum Corp. NV 1.01,9.01 12/15/06 CENTURY PROPERTIES GROWTH FUND XXII CA 2.01,9.01 12/15/06 CEPHALON INC DE 1.01,2.02,3.02,9.01 12/13/06 Chaparral Steel CO DE 2.02,9.01 12/19/06 CHASE BANK USA, NATIONAL ASSOCIATION DE 8.01,9.01 12/18/06 CHASE BANK USA, NATIONAL ASSOCIATION DE 8.01,9.01 12/18/06 CHASE BANK USA, NATIONAL ASSOCIATION DE 8.01,9.01 12/18/06 CHEESECAKE FACTORY INCORPORATED DE 8.01,9.01 12/18/06 CHESAPEAKE ENERGY CORP OK 8.01,9.01 12/19/06 China VoIP & Digital Telecom Inc. NV 8.01,9.01 12/19/06 CHIPOTLE MEXICAN GRILL INC 5.02 12/14/06 CHORDIANT SOFTWARE INC DE 1.01 12/19/06 CHRISTOPHER & BANKS CORP DE 2.02,9.01 12/19/06 CHRISTOPHER & BANKS CORP DE 5.02,9.01 12/13/06 CIRCOR INTERNATIONAL INC DE 1.01,9.01 12/18/06 CIRCUIT CITY STORES INC VA 2.02,9.01 12/19/06 CIRCUIT CITY STORES INC VA 2.02,9.01 12/19/06 CIT GROUP INC DE 8.01,9.01 12/18/06 CITIBANK CREDIT CARD ISSUANCE TRUST DE 8.01,9.01 12/19/06 CITIZENS COMMUNICATIONS CO DE 8.01,9.01 12/18/06 CNS INC /DE/ DE 2.01,3.01,3.03,5.01,5.02,9.01 12/19/06 COACTIVE MARKETING GROUP INC DE 8.01 12/14/06 COLOR KINETICS INC DE 1.01,7.01 12/13/06 COMBINATORX, INC DE 1.01,2.03 12/14/06 COMMSCOPE INC DE 5.02,9.01 12/13/06 AMEND CONAGRA FOODS INC /DE/ DE 8.01,9.01 12/18/06 CORNERSTONE REALTY FUND LLC CA 8.01,9.01 12/19/06 CORPORATE BOND BACKED CERT TR SER 199 8.01,9.01 12/15/06 CPI CORP DE 2.02,9.01 12/19/06 CrossPoint Energy CO NV 5.02 12/13/06 Crystal River Capital, Inc. MD 8.01,9.01 12/19/06 CWABS Asset-Backed Certificates Trust DE 2.01 08/30/06 CWABS Asset-Backed Certificates Trust DE 2.01 09/29/06 CWHEQ Revolving Home Equity Loan Trus 8.01,9.01 06/29/06 CWHEQ Revolving Home Equity Loan Trus 8.01,9.01 06/30/06 CWHEQ Revolving Home Equity Loan Trus 8.01,9.01 09/29/06 CytoCore Inc DE 8.01,9.01 12/12/06 DCT Industrial Trust Inc. MD 1.02,3.03,5.02,5.03,9.01 12/13/06 DELCATH SYSTEMS INC DE 5.02,9.01 12/15/06 DELPHI CORP DE 8.01 12/18/06 DELTA AIR LINES INC /DE/ DE 8.01,9.01 12/19/06 DELTA AIR LINES INC /DE/ DE 8.01,9.01 12/19/06 DENDREON CORP DE 1.01,5.02,9.01 12/14/06 DentalServ.com NV 5.01,5.02,9.01 12/15/06 DG FastChannel, Inc DE 1.01,8.01,9.01 12/14/06 DIGITAL ANGEL CORP DE 1.01,9.01 12/14/06 DJO INC DE 5.02,9.01 12/13/06 Douglas Lake Minerals Inc. 5.02 12/07/06 DRAVCO MINING INC NV 1.01,9.01 12/19/06 DRIL-QUIP INC DE 5.02,9.01 12/14/06 DYCOM INDUSTRIES INC FL 5.02 12/13/06 E PRIME AEROSPACE CORP CO 5.02 12/15/06 EARTH BIOFUELS INC DE 7.01,9.01 12/15/06 AMEND ECB BANCORP INC NC 8.01,9.01 12/19/06 ELECSYS CORP KS 2.01,9.01 12/15/06 ELKCORP DE 1.01,3.03,7.01,9.01 12/18/06 EMDEON CORP DE 8.01 12/18/06 EMERGE INTERACTIVE INC DE 8.01,9.01 12/19/06 EMPYREAN HOLDINGS, INC NV 8.01 10/04/06 ENBRIDGE ENERGY PARTNERS LP DE 1.01,9.01 12/18/06 ENDOCARE INC DE 5.02 12/18/06 EPIQ SYSTEMS INC MO 1.01,9.01 12/14/06 EQUINIX INC DE 5.02 12/15/06 ESCALA GROUP INC NY 4.02,8.01,9.01 12/15/06 ESSENTIAL GROUP INC DE 5.02 12/14/06 EURASIA ENERGY LTD NV 1.02 12/18/06 EV Energy Partners, LP DE 2.01,9.01 12/15/06 EXELIXIS INC DE 1.01 12/15/06 EYI INDUSTRIES INC. 1.01 11/28/06 FACTSET RESEARCH SYSTEMS INC DE 2.02,9.01 11/30/06 FACTSET RESEARCH SYSTEMS INC DE 5.03,9.01 12/18/06 FARMERS & MERCHANTS BANCORP DE 5.02 12/14/06 Federal Home Loan Bank of Atlanta X1 2.03 12/13/06 Federal Home Loan Bank of Boston X1 2.03 12/13/06 Federal Home Loan Bank of Chicago X1 2.03 12/13/06 Federal Home Loan Bank of Cincinnati X1 2.03,9.01 12/13/06 Federal Home Loan Bank of Indianapoli X1 2.03,9.01 12/13/06 Federal Home Loan Bank of New York X1 2.03,9.01 12/15/06 Federal Home Loan Bank of Pittsburgh PA 2.03,9.01 12/13/06 Federal Home Loan Bank of San Francis X1 2.03 12/13/06 Federal Home Loan Bank of Seattle 2.03 12/18/06 Federal Home Loan Bank of Topeka 2.03 12/14/06 FERRO CORP OH 7.01,9.01 12/19/06 FIFTH THIRD BANCORP OH 7.01,8.01,9.01 12/13/06 FIRST AVIATION SERVICES INC DE 5.02 12/13/04 FIRST BANCORP /NC/ NC 5.02 11/28/06 FIRST CAPITAL INC IN 8.01,9.01 12/19/06 First Franklin Mortgage Loan Trust 20 DE 2.01,9.01 11/03/06 FIRST MERCURY FINANCIAL CORP DE 1.01,2.03,9.01 12/14/06 FIRST NATIONAL COMMUNITY BANCORP INC PA 1.01,2.03,9.01 12/14/06 FIRST REPUBLIC PREFERRED CAPITAL CORP 5.03,9.01 11/30/06 FLOW INTERNATIONAL CORP WA 8.01,9.01 12/18/06 FLOWSERVE CORP NY 1.02,5.02 12/14/06 FNB BANCORP/CA/ 5.02,9.01 12/15/06 FORD MOTOR CO DE 5.03,9.01 12/14/06 FOREST LABORATORIES INC DE 1.01,9.01 12/19/06 FORMFACTOR INC DE 5.02 12/14/06 FRANKLIN CREDIT MANAGEMENT CORP/DE/ DE 1.01,9.01 12/12/06 FRANKLIN RESOURCES INC DE 4.01,5.03,9.01 12/13/06 FreightCar America, Inc. DE 1.01,5.02,5.03,8.01,9.01 12/16/06 FREMONT HOME LOAN TRUST 2006-B DE 5.03,9.01 12/15/06 FREMONT HOME LOAN TRUST 2006-C DE 5.03,9.01 12/15/06 FSI INTERNATIONAL INC MN 2.02,9.01 12/19/06 FUELCELL ENERGY INC DE 2.02,9.01 12/18/06 GASTAR EXPLORATION LTD 1.01,5.03,9.01 12/13/06 GEHL CO WI 5.02 12/15/06 GENERAL MARITIME CORP/ 5.02 12/18/06 GENESIS REALTY GROUP INC 8.01 12/15/06 GENIUS PRODUCTS INC DE 4.01,9.01 12/14/06 GENLYTE GROUP INC DE 5.02 12/14/06 GENVEC INC DE 8.01,9.01 12/19/06 GENZYME CORP MA 8.01,9.01 12/19/06 GEODYNE ENERGY INCOME LTD PARTNERSHIP OK 2.01,9.01 12/13/06 GEODYNE ENERGY INCOME LTD PARTNERSHIP OK 2.01,9.01 12/13/06 GEODYNE INSTITUTIONAL PENSION ENERGY OK 2.01,9.01 12/13/06 Global Developments Inc. DE 8.01 12/18/06 Global Developments Inc. DE 8.01 12/18/06 Global Developments Inc. DE 8.01 12/19/06 GLOBAL GREEN SOLUTIONS INC. WA 1.01 12/18/06 GLOBAL GREEN SOLUTIONS INC. WA 1.01 12/19/06 Global Immune Technologies Inc. WY 1.01,4.01,9.01 07/19/06 Global Immune Technologies Inc. WY 5.02 09/15/06 Global Resource CORP CO 5.02,5.03 12/14/06 GLOBALSCAPE INC DE 7.01,9.01 12/19/06 GOLD STANDARD INC UT 1.01,9.01 12/18/06 Golf Galaxy, Inc. MN 2.02,9.01 12/19/06 GRANT PARK FUTURES FUND LIMITED PARTN IL 7.01 12/15/06 GREATER ATLANTIC FINANCIAL CORP DE 8.01,9.01 12/19/06 Hana Biosciences Inc DE 5.02,9.01 12/12/06 HANDHELD ENTERTAINMENT, INC. DE 2.01,2.03,8.01,9.01 12/18/06 HANDY HARDWARE WHOLESALE INC TX 5.02 12/13/06 HANOVER CAPITAL MORTGAGE HOLDINGS INC MD 8.01,9.01 12/13/06 HANOVER COMPRESSOR CO / DE 8.01,9.01 12/15/06 HEMOSENSE INC DE 8.01 12/13/06 HOME DEPOT INC DE 8.01,9.01 12/13/06 HOME DIAGNOSTICS INC DE 1.01,9.01 12/18/06 HOSPITALITY PROPERTIES TRUST MD 8.01,9.01 12/18/06 HOSPITALITY PROPERTIES TRUST MD 9.01 12/12/06 AMEND HOVNANIAN ENTERPRISES INC DE 2.02 10/31/06 Hughes Network Systems, LLC DE 1.01,9.01 12/15/06 HUMAN GENOME SCIENCES INC DE 5.05,9.01 12/18/06 HYDRIL CO DE 5.02 12/15/06 HYDROGEN ENGINE CENTER, INC. NV 9.01 12/18/06 HYTHIAM INC DE 8.01,9.01 12/18/06 IBIS TECHNOLOGY CORP MA 8.01,9.01 12/19/06 IDAHO GENERAL MINES INC ID 5.02,8.01,9.01 12/13/06 IDEARC INC. DE 1.01,8.01,9.01 12/14/06 IMMUNICON CORP 7.01,9.01 12/18/06 INLAND REAL ESTATE CORP MD 8.01,9.01 12/19/06 Innova Robotics & Automation, Inc. NV 5.02,9.01 12/13/06 INPUT OUTPUT INC DE 7.01,9.01 12/18/06 INTER PARFUMS INC DE 5.02 12/18/06 INTERACTIVE DATA CORP/MA/ DE 1.01,5.02,5.03,9.01 12/13/06 INTERNET CAPITAL GROUP INC DE 1.01,9.01 12/19/06 INTERSIL CORP/DE DE 8.01,9.01 12/14/06 INTERVEST BANCSHARES CORP DE 5.02 12/14/06 INTERVEST MORTGAGE CORP NY 5.02 12/14/06 INVACARE CORP OH 1.01,2.04,9.01 12/15/06 INVERNESS MEDICAL INNOVATIONS INC DE 5.02,8.01 12/15/06 ISLANDS BANCORP SC 1.01,9.01 12/19/06 J CREW GROUP INC DE 8.01 12/18/06 J P MORGAN CHASE & CO DE 9.01 12/15/06 JACK IN THE BOX INC /NEW/ DE 1.01,1.02,2.03,9.01 12/15/06 JACUZZI BRANDS INC DE 1.01,1.02,5.02,9.01 12/13/06 JARDEN CORP DE 1.01,9.01 12/14/06 JCM PARTNERS LLC DE 5.02 12/13/06 JOY GLOBAL INC DE 2.02,5.02,5.03 12/19/06 KEY GOLD CORP NV 8.01,9.01 12/18/06 KEYSPAN CORP NY 1.01,9.01 12/13/06 KIMBALL INTERNATIONAL INC IN 1.01,9.01 12/19/06 KINDER MORGAN INC KS 8.01,9.01 12/19/06 KNOVA SOFTWARE, INC. DE 1.01,9.01 12/15/06 KREISLER MANUFACTURING CORP DE 8.01 12/19/06 LABOR READY INC WA 5.03 12/13/06 LABORATORY CORP OF AMERICA HOLDINGS DE 5.02 12/07/06 LANCE INC NC 5.02 12/13/06 LASALLE HOTEL PROPERTIES MD 7.01,8.01,9.01 12/19/06 LEHMAN ABS CORP BACKED TRUST CERTS SE DE 8.01,9.01 12/15/06 LEHMAN ABS CORP BCKD TR CRTS WR BERK DE 8.01 12/15/06 LINN ENERGY, LLC DE 1.01,3.02,9.01 12/13/06 LODGENET ENTERTAINMENT CORP DE 3.02 12/14/06 Lotus Pharmaceuticals, Inc. 5.02,9.01 12/19/06 LUBYS INC DE 2.02,9.01 11/22/06 MACDERMID INC CT 1.01,9.01 12/15/06 MAGELLAN MIDSTREAM HOLDINGS LP 5.02,9.01 12/19/06 MAINE & MARITIMES CORP ME 8.01 12/18/06 Mariposa Resources, Ltd. 8.01 09/30/06 MAUI LAND & PINEAPPLE CO INC HI 1.01,2.03,9.01 12/14/06 MAVERICK OIL & GAS, INC. 3.02,9.01 12/19/06 MECHANICAL TECHNOLOGY INC NY 1.01 12/14/06 MEDecision, Inc. PA 5.02,5.03,9.01 12/13/06 MEDIA SCIENCES INTERNATIONAL INC 5.02 12/14/06 MEDIANEWS GROUP INC DE 8.01,9.01 12/15/06 Merchandise Creations, Inc. 3.02,9.01 12/08/06 AMEND MERISEL INC /DE/ DE 5.02 12/13/06 MERRILL LYNCH DEPOSITOR INC PREFERRED NY 8.01,9.01 12/15/06 MERRILL LYNCH DEPOSITOR INC PREFERRED DE 8.01,9.01 12/15/06 MERRILL LYNCH DEPOSITOR PREFERREDPLUS DE 8.01,9.01 12/15/06 MGM MIRAGE DE 8.01,9.01 12/13/06 MICRON ENVIRO SYSTEMS INC NV 8.01,9.01 12/18/06 MIDWEST AIR GROUP INC WI 8.01,9.01 12/12/06 MONSTER WORLDWIDE INC DE 1.01 12/15/06 MORGAN STANLEY DE 2.02,9.01 12/19/06 MORLEX INC /CO CO 1.01,3.02,5.02,9.01 12/18/06 MortgageIT Holdings, Inc. MD 1.01,9.01 12/15/06 Mosaic Nutraceuticals Corp. NV 8.01 12/18/06 MOTHERS WORK INC DE 1.01,9.01 12/13/06 MOTHERS WORK INC DE 8.01,9.01 12/15/06 MOVIE STAR INC /NY/ NY 8.01,9.01 12/18/06 MSC-Medical Services CO FL 1.01,9.01 12/14/06 Mueller Water Products, Inc. DE 1.01,5.01,9.01 12/14/06 NACCO INDUSTRIES INC DE 1.01,5.02,9.01 12/15/06 AMEND NASDAQ STOCK MARKET INC DE 5.02,8.01,9.01 12/13/06 NATIONAL COLLEGIATE FUNDING LLC 1.01,9.01 12/07/06 NATIONAL PENN BANCSHARES INC PA 5.04,9.01 12/18/06 NATIONAL TAX CREDIT INVESTORS II CA 8.01 12/13/06 NB&T FINANCIAL GROUP INC OH 8.01 12/19/06 NEUROGEN CORP DE 1.01,8.01,9.01 12/19/06 NEW CENTURY FINANCIAL CORP MD 5.03,7.01,8.01,9.01 12/13/06 NEW FRONTIER ENERGY INC CO 3.02 11/10/06 AMEND NEW YORK MORTGAGE TRUST INC MD 8.01,9.01 12/18/06 NEW YORK NETWORKS, INC. DE 3.02 11/10/06 NEWCASTLE INVESTMENT CORP MD 2.03 12/19/06 NewPage Holding CORP DE 5.02 12/18/06 NewStar Financial, Inc. 1.01,5.02,9.01 12/13/06 NIKE INC OR 5.02,9.01 12/18/06 NITCHES INC CA 2.02,9.01 12/15/06 NORDSON CORP OH 2.01,9.01 12/14/06 NORDSON CORP OH 2.02,9.01 12/19/06 NORTHEAST UTILITIES MA 8.01 12/14/06 NORTHWEST NATURAL GAS CO OR 5.02,8.01,9.01 12/14/06 Nuance Communications, Inc. DE 5.02 12/15/06 NYFIX INC DE 8.01,9.01 12/13/06 O2DIESEL CORP 8.01,9.01 12/13/06 OIL STATES INTERNATIONAL, INC DE 8.01,9.01 12/18/06 OPEN ENERGY CORP NV 1.01,5.02,9.01 12/14/06 ORIGEN FINANCIAL INC DE 5.03,9.01 12/15/06 OSHKOSH TRUCK CORP WI 5.02 12/13/06 OSI PHARMACEUTICALS INC DE 5.02,8.01,9.01 12/13/06 OSI PHARMACEUTICALS INC DE 2.05 12/13/06 AMEND PACIFICHEALTH LABORATORIES INC DE 5.02,9.01 12/13/06 PALM INC DE 2.02,9.01 12/19/06 PANACOS PHARMACEUTICALS, INC. DE 8.01,9.01 12/19/06 PDL BIOPHARMA, INC. DE 8.01 12/16/06 PEERLESS SYSTEMS CORP DE 1.01,9.01 12/18/06 PEMSTAR INC MN 1.01,3.03,8.01,9.01 12/19/06 PENGE CORP NV 1.01,2.03,3.02,9.01 11/21/06 PIEDMONT NATURAL GAS CO INC NC 2.02,8.01,9.01 12/15/06 PILGRIMS PRIDE CORP DE 1.01,1.02,9.01 12/13/06 PIONEER NATURAL RESOURCES CO DE 5.02,9.01 12/18/06 PIZZA INN INC /MO/ MO 3.01 12/19/06 PLACER SIERRA BANCSHARES CA 1.01,1.02 12/13/06 PLAINS ALL AMERICAN PIPELINE LP DE 1.01,9.01 12/13/06 PLAYLOGIC ENTERTAINMENT INC DE 4.02,9.01 12/19/06 AMEND PLM EQUIPMENT GROWTH & INCOME FUND VI CA 2.01,8.01 12/19/06 PORTEC RAIL PRODUCTS INC WV 8.01,9.01 12/14/06 Porter Bancorp, Inc. KY 8.01,9.01 12/14/06 POSSIS MEDICAL INC MN 1.01,3.03,7.01,9.01 12/13/06 POTLATCH CORP DE 8.01,9.01 12/14/06 PPG INDUSTRIES INC PA 5.02,9.01 12/13/06 PPLUS Trust Series JPM-1 DE 8.01,9.01 12/15/06 PRA International DE 5.02,9.01 12/14/06 Precision Aerospace Components, Inc. DE 4.01 12/14/06 PRECISION CASTPARTS CORP OR 5.02,9.01 12/14/06 PRICE T ROWE GROUP INC MD 5.02,9.01 12/14/06 PRIMEDIA INC DE 1.01,9.01 12/18/06 PRINCIPAL LIFE INSURANCE CO IA 9.01 12/19/06 PRINCIPAL LIFE INSURANCE CO IA 9.01 12/19/06 PRIVATEBANCORP, INC DE 7.01 12/19/06 PROFESSIONAL LEASE MANAGEMENT INCOME DE 2.01,8.01 12/19/06 PROTECTIVE LIFE INSURANCE CO TN 9.01 12/14/06 PROTOCALL TECHNOLOGIES INC NV 5.02 12/13/06 PURE VANILLA EXCHANGE INC NV 1.01,9.01 12/15/06 QCR HOLDINGS INC DE 5.02,8.01,9.01 12/18/06 QUEPASA CORP NV 1.01 12/13/06 RADIAN GROUP INC DE 1.02,2.03,9.01 12/13/06 READERS DIGEST ASSOCIATION INC DE 8.01,9.01 12/19/06 RECKSON ASSOCIATES REALTY CORP MD 8.01,9.01 12/15/06 Red Mile Entertainment Inc 8.01 12/13/06 RED TRAIL ENERGY, LLC 1.01 12/18/06 RENAISSANCE CAPITAL GROWTH & INCOME F TX 5.02 12/15/06 REPROS THERAPEUTICS INC. DE 5.02,8.01,9.01 12/16/06 ROHM & HAAS CO DE 1.01,2.05 12/19/06 S&T BANCORP INC PA 8.01 12/18/06 SACO I Trust 2006-12 DE 8.01,9.01 12/18/06 SACO I Trust 2006-12 DE 9.01 12/19/06 SAFEGUARD SCIENTIFICS INC PA 1.01,5.02,8.01 12/14/06 Sally Beauty Holdings, Inc. 7.01,9.01 12/19/06 SAN JUAN BASIN ROYALTY TRUST TX 2.02,9.01 12/18/06 SANFILIPPO JOHN B & SON INC DE 2.02,9.01 12/15/06 SANFILIPPO JOHN B & SON INC DE 8.01 12/18/06 SCHOLASTIC CORP DE 2.02,9.01 12/19/06 SEA CONTAINERS LTD /NY/ 1.01,8.01,9.01 12/13/06 SEALY CORP DE 5.02,9.01 12/15/06 SECURED FINANCIAL NETWORK, INC. NV 4.01,9.01 12/14/06 Securitized Asset Backed Receivables 8.01,9.01 12/01/06 SEMCO ENERGY INC MI 5.02,8.01,9.01 12/13/06 SEMTECH CORP DE 3.01,9.01 12/14/06 SENETEK PLC /ENG/ 7.01,8.01,9.01 12/12/06 SENTRY TECHNOLOGY CORP 2.03,8.01,9.01 12/15/06 SI INTERNATIONAL INC DE 2.01,9.01 12/19/06 SIGA TECHNOLOGIES INC DE 8.01 12/19/06 SIGNATURE EYEWEAR INC CA 2.03 12/14/06 SINO-American Development CORP CO 5.01 12/11/06 AMEND SIPEX CORP DE 2.05 12/13/06 SIRVA INC DE 5.02 12/13/06 SKYTERRA COMMUNICATIONS INC DE 1.01,3.02,5.02,8.01,9.01 12/19/06 SMART Modular Technologies (WWH), Inc 2.02,9.01 12/19/06 SMITH & WOLLENSKY RESTAURANT GROUP IN DE 1.01 12/14/06 SONA DEVELOPMENT CORP NV 1.01,9.01 12/12/06 SONOCO PRODUCTS CO SC 5.02 12/14/06 SOUTHWESTERN ENERGY CO AR 7.01 12/19/06 SRKP 9 INC DE 1.01 12/15/06 STELLAR PHARMACEUTICALS INC 8.01 12/14/06 STURM RUGER & CO INC DE 2.06,9.01 12/15/06 STURM RUGER & CO INC DE 1.01,9.01 12/13/06 Sub-Urban Brands, Inc. NV 2.04 12/15/06 SULPHCO INC NV 5.02,9.01 12/18/06 SUNCOM WIRELESS HOLDINGS, INC. 8.01,9.01 12/19/06 SUPERTEL HOSPITALITY INC VA 8.01,9.01 12/18/06 SYMBION INC/TN DE 1.01 12/15/06 SYNTROLEUM CORP DE 1.01 12/19/06 TBW Mortgage-Backed Trust Series 2006 DE 8.01,9.01 12/19/06 TECHNOLOGY SOLUTIONS COMPANY DE 5.02 12/15/06 TELEPHONE & DATA SYSTEMS INC /DE/ DE 5.02,9.01 12/13/06 TEMPUR PEDIC INTERNATIONAL INC DE 1.01,9.01 12/13/06 TEREX CORP DE 5.02,8.01,9.01 12/13/06 THIRD WAVE TECHNOLOGIES INC /WI DE 1.01,2.03,3.02,9.01 12/18/06 TIDELANDS OIL & GAS CORP/WA NV 8.01,9.01 12/08/06 AMEND TOLL BROTHERS INC DE 5.02,9.01 12/15/06 TRIPATH IMAGING INC DE 8.01,9.01 12/19/06 TRUDY CORP DE 8.01,9.01 12/19/06 TRUSTCO BANK CORP N Y NY 1.01,5.02,9.01 12/19/06 TSB Financial CORP NC 1.01,2.03,9.01 12/14/06 TUMBLEWEED COMMUNICATIONS CORP DE 5.02,9.01 12/13/06 TXP CORP NV 4.01,9.01 05/22/06 U-Store-It Trust MD 5.02 12/13/06 UNITED HERITAGE CORP UT 1.01,9.01 12/11/06 UNITED STATES CELLULAR CORP DE 5.02,9.01 12/13/06 UNITEDHEALTH GROUP INC MN 7.01,8.01,9.01 12/19/06 UNIVERSAL COMPRESSION HOLDINGS INC DE 5.02 12/13/06 URSTADT BIDDLE PROPERTIES INC MD 5.02 12/13/06 US BANCORP \DE\ DE 9.01 12/19/06 USA REAL ESTATE INVESTMENT TRUST /CA CA 2.01 12/15/06 VERINT SYSTEMS INC 3.01,9.01 12/13/06 VERISIGN INC/CA DE 8.01 12/15/06 VERIZON COMMUNICATIONS INC DE 5.02 12/18/06 Vestin Realty Mortgage I, Inc. 8.01,9.01 12/19/06 Vestin Realty Mortgage II, Inc 8.01,9.01 12/19/06 Viacom Inc. DE 8.01,9.01 12/13/06 VION PHARMACEUTICALS INC DE 5.02 12/13/06 VISION GLOBAL SOLUTIONS INC A6 1.02,5.01,9.01 12/14/06 VITACUBE SYSTEMS HOLDINGS INC NV 1.01,2.03,8.01,9.01 12/19/06 Vivid Learning Systems, Inc. DE 8.01,9.01 12/19/06 Volcano CORP DE 8.01 12/14/06 WaMu Mortgage Pass-Through Certificat DE 6.01 12/19/06 WASTE SERVICES, INC. A6 3.02,5.02,9.01 12/15/06 WATERS CORP /DE/ DE 5.03,8.01 12/13/06 WEBSIDESTORY INC CA 7.01 12/18/06 WESTAR ENERGY INC /KS KS 5.02,9.01 12/13/06 WESTBANK CORP MA 8.01 12/13/06 WHITEMARK HOMES INC CO 8.01,9.01 12/19/06 WHITNEY INFORMATION NETWORK INC CO 5.02,9.01 12/15/06 WHOLE LIVING INC NV 1.01,2.01,3.02,3.03, 12/14/06 5.01,5.03,9.01 Williams Partners L.P. 1.01,1.02,2.01,2.03,3.02, 12/13/06 3.03,5.03,7.01,9.01 WILSON HOLDINGS, INC. NV 1.01,9.01 12/14/06 WINN DIXIE STORES INC FL 8.01,9.01 12/14/06 WITS BASIN PRECIOUS MINERALS INC MN 1.01,9.01 12/18/06 WORLD FINANCIAL NETWORK CREDIT CARD M DE 8.01,9.01 12/15/06 X RITE INC MI 5.02 12/18/06 XM SATELLITE RADIO HOLDINGS INC DE 5.02,5.03,9.01 12/15/06 YRC WORLDWIDE INC DE 5.03,9.01 12/14/06 ZYGO CORP DE 8.01 12/13/06