SEC NEWS DIGEST Issue 2006-55 March 22, 2006 ENFORCEMENT PROCEEDINGS SEC MOVES FOR CONTEMPT AGAINST PRIME-BANK DEFENDANT On March 20, the Commission filed a motion for an order to show cause and order holding Neulan D. Midkiff in civil contempt for his failure to comply with the Order of Preliminary Injunction and Order Appointing Receiver entered by the Court in December 2005. According to the SEC's motion, Midkiff has failed to turn over assets and records to the court-appointed receiver. In addition, Midkiff has interfered with the duties of the receiver by communicating false and misleading information to the defrauded investors regarding the SEC's civil injunctive action and failing to provide an interim accounting under oath. Finally, Midkiff has filed actions outside the receivership court naming SEC staff as fiduciaries and containing documents that purport to be financial instruments drawn on the United States Treasury in the amount of $100 million with instructions to use the funds to settle the Commission's claims for monetary relief. On Dec. 7, 2005, the SEC filed an emergency action in U.S. District Court for the Eastern District of Texas seeking permanent injunctions, disgorgement plus prejudgment interest and civil money penalties against Travis E. Correll of Atlanta, individually and d/b/a Horizon Establishment, and his companies The Net Worth Group, Inc. (Net Worth Group) and Travis Correll & Company, Inc. (TC&Co.), Gregory Thompson of San Antonio and his company TNT Office Supply, Inc., (TNT) Dwight J. Johnson of Garland, Texas, Harry Robinson "Robbie" Gowdey of Frisco, Texas, individually and d/b/a Atlas and Jericho Productions, Grant Cardno of Norfolk Island, a territory of Australia and his entities, The Liberty Establishment, Inc. (Liberty) and Sovereign Capital Investments, S.A. (Sovereign), Neulan D. Midkiff of Forest Lake, Minnesota and his entity, Joshua Tree Group LLC (Joshua Tree), charging that the defendants were engaged in an ongoing fraudulent high yield investment scheme by which they raised approximately $36 million since July 2004. The Court granted a temporary restraining order, asset freeze and other emergency relief against defendants Correll, TC&Co., Net Worth Group, Thompson, TNT, Johnson, Gowdey, Midkiff and Joshua Tree. In its complaint, the Commission alleged that the defendants offered interests in purported foreign and international bank deposit programs (collectively Bank Deposit programs) promising four to 12 percent monthly returns without risk to their investment principal. In reality, according to the complaint, the Bank Deposit program does not exist and none of the investors' funds invested. Instead, all of the investor funds were commingled among various Correll-controlled accounts, and used to make Ponzi payments to investors, run the business operations of the defendants or misappropriated by the defendants. [SEC v. Travis E. Correll, individually and d/b/a Horizon Establishment, Gregory Thompson, Dwight J. Johnson, Harry Robinson "Robbie" Gowdey, individually and d/b/a Atlas and Jericho Productions, Grant Cardno, Neulan D. Midkiff, Travis Correll & Company, Inc., The Liberty Establishment, Inc., Sovereign Capital Investments, S.A., TNT Office Supply, Inc., The Net Worth Group, Inc. and Joshua Tree Group LLC, Defendants, and Banner Shield, LLC, Hospitality Management Group, Inc., Creative Wealth Ventures, LLC and JTA Enterprises, Relief Defendants, Civil Action No. 4:05CV472, USDC; Eastern District of Texas; Sherman Division)] (LR-19620) SEC SETTLES WITH MICHAEL MORRELL AND JOHN HAINES, FORMER OFFICERS OF CYBERCARE, INC., AND PAUL BORNSTEIN, A FORMER OUTSIDE ANALYST The Commission announced that on March 16 the U.S. District Court for the Southern District of Florida entered final judgments of permanent injunctions against Michael Morrell, John Haines, and Paul Bornstein. Morrell and Haines consented to the entry of an injunction against future violations of Section 17(a) of the Securities Act of 1933, Sections 10(b) and 13(a) of the Securities Exchange Act of 1934 and Rules 10b-5, 12b-20, and 13a-1 thereunder. In addition, the final judgments order Morrell to pay a $110,000 civil penalty, Haines to pay a $55,000 civil penalty, and bars Morrell from acting as an officer or director. Haines' final judgment prohibits him from acting as an officer or director for five years. Bornstein consented to the entry of an injunction against future violations of Sections 17(a) and 17(b) of the Securities Act and Section 10(b) of the Exchange Act and Rule 10b-5 thereunder. In addition, Bornstein must pay a $55,000 civil penalty. [SEC v. Michael Morrell, et al., Case No. 04-80664-CIV-MARRA (S.D. Fla.)] (LR-19621) SECURITIES AND EXCHANGE COMMISSION v. SAVVIDES & PARTNERS/PKF CYPRUS, PAVLOS MELETIOU, R.K. DHAWAN AND CO., AND R.K. DHAWAN IN CONNECTION WITH THEIR AUDITS OF AREMISSOFT CORPORATION On March 21, the Commission filed a civil injunctive action against accounting firms Savvides & Partners/PKF Cyprus ("PKF Cyprus") and R.K. Dhawan and Co., and two partners from those firms, Pavlos Meletiou and R.K. Dhawan, alleging that the defendants violated the federal securities laws by failing to conduct basic audit procedures in their audits of subsidiaries of AremisSoft Corporation ("AremisSoft"). AremisSoft purported to be a multinational software development and marketing company. Its stock traded publicly on the Nasdaq National Market until trading was halted in 2001. The fraudulent audits failed to discover that AremisSoft grossly inflated its revenues and profit. After the fraud was exposed in 2001, AremisSoft declared bankruptcy. The Commission's complaint, filed in the United States District Court for the Southern District of New York, charges that PKF Cyprus, a Cyprus-based firm and a member of PKF International Ltd., issued audit reports for AremisSoft subsidiaries in 1999 and 2000 signed by Pavlos Meletiou that falsely stated that its audits were conducted in accordance with U.S. Generally Accepted Auditing Standards (U.S. GAAS) and that the subsidiaries' financial statements were fairly presented in accordance with U.S. Generally Accepted Accounting Principles (U.S. GAAP). The false financial statements of these companies were included as part of AremisSoft's consolidated financial statements filed with AremisSoft's year 1999 and 2000 Forms 10-K filed with the Commission, and in AremisSoft registration statements. Meletiou had attended meetings with senior AremisSoft executives in which the AremisSoft financial fraud was openly discussed. The complaint further charges that Dhawan and Co., an Indian-based accounting firm, issued audit reports on nine AremisSoft subsidiaries in 2000 signed by its partner R.K. Dhawan that falsely stated that its audits were conducted in accordance with U.S. GAAS and the financial statements complied with U.S. GAAP. The companies' false financial statements were included as part of AremisSoft's consolidated financial statements filed with AremisSoft's year 2000 Form 10-K. But five of the nine companies were never in fact acquired by AremisSoft and four were shells with insignificant assets, revenues, and income. In its action, the Commission seeks penalties, disgorgement of all profits realized from the unlawful conduct, with prejudgment interest, from all defendants and injunctions against all defendants prohibiting future violations of the anti-fraud, reporting, books and records, and internal control provisions of the federal securities laws (Section 17(a) of the Securities Act of 1933, Sections 10(b), 13(a), 13(b)(2)(A), and 13(b)(2)(B)of the Securities Exchange Act of 1934 and Rules 10b-5, 12b-20, 13a-1, and 13b2-1 under that Act). [SEC v. Savvides & Partners/PKF Cyprus, Pavlos Meletiou, R.K. Dhawan and Co., and R.K. Dhawan., Civil Action No. 06 CV 2223 (S.D.N.Y.)] (LR-19622; AAE Rel. 2398) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES The Depository Trust Company filed a proposed rule change (SR-DTC- 2006-01) under Section 19(b)(3)(A) of the Securities Exchange Act. The proposed rule change, which was effective upon filing, will allow DTC to disable its Participant Exchange buy-in functionality for the National Securities Clearing Corporation's Continuous Net Settlement buy-ins. Publication of the proposal is expected in the Federal Register during the week of March 20. (Rel. 34-53503) The Commission issued notice of immediate effectiveness of a proposed rule change and Amendment No. 1 thereto (SR-CBOE-2006-23), filed by the Chicago Board Options Exchange relating to its marketing fee program. Publication of the proposal is expected in the Federal Register during the week of March 20. (Rel. 34-53511) A proposed rule change (SR-Amex-2006-26) filed by the American Stock Exchange relating to the extension of time for exercising expiring options and submitting contrary exercise advices has become immediately effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of March 20. (Rel. 34-53519) A proposed rule change and Amendment No. 1 thereto (SR-ISE-2006-09) filed by the International Securities Exchange relating to Session/API fees has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of March 20. (Rel. 34-53522) The Chicago Board Options Exchange filed a proposed rule change (SR- CBOE-2006-22) to extend the duration of CBOE Rule 6.45A(b) pertaining to orders represented in open outcry. Publication of the proposal is expected in the Federal Register during the week of March 20. (Rel. 34-53524) ACCELERATED APPROVAL OF PROPOSED RULE CHANGES The Commission granted accelerated approval to a proposed rule change (SR-NASD-2006-036), filed by the National Association of Securities Dealers relating to the certification by the Chief Executive Officer under NASD Interpretive Material 3013. Publication of the proposal is expected in the Federal Register during the week of March 20. (Rel. 34-53509) The Commission granted accelerated approval to a proposed rule change and Amendment No. 1 thereto (SR-PCX-2005-117) submitted by the Pacific Exchange (n/k/a NYSE Arca, Inc.), relating to the trading of shares of the iShares® Silver Trust Pursuant to Unlisted Trading Privileges. Publication of the proposal is expected in the Federal Register during the week of March 20. (Rel. 34-53520) PROPOSED RULE CHANGE The Philadelphia Stock Exchange filed a proposed rule change (SR-Phlx- 2005-80) and Amendment No. 1 thereto under Section 19(b)(1) of the Securities Exchange Act of 1934 relating to the automated delivery and handling of stop and stop-limit orders. Publication of the proposal is expected in the Federal Register during the week of March 20. (Rel. 34-53514) APPROVAL OF PROPOSED RULE CHANGES The Commission approved a proposed rule change and Amendment No. 1 thereto (SR-Amex-2005-072) submitted by the American Stock Exchange relating to the listing and trading of shares of the iShares® Silver Trust. Publication of the proposal is expected in the Federal Register during the week of March 20. (Rel. 34-53521) The Commission approved a proposed rule change (SR-Amex-2005-117) and Amendment Nos. 1 and 2 thereto by the American Stock Exchange to amend the Amex Membership Corporation's Certificate of Incorporation. Publication of the proposal is expected in the Federal Register during the week of March 20. (Rel. 34-53525) SECURITIES ACT REGISTRATIONS The following registration statements have been filed with the SEC under the Securities Act of 1933. The reported information appears as follows: Form, Name, Address and Phone Number (if available) of the issuer of the security; Title and the number and/or face amount of the securities being offered; Name of the managing underwriter or depositor (if applicable); File number and date filed; Assigned Branch; and a designation if the statement is a New Issue. Registration statements may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . S-8 CANO PETROLEUM, INC, 309 WEST 7TH STREET, STE 1600, FORT WORTH, TX, 76102, 817-698-0900 - 0 ($8,526,000.00) Equity, (File 333-132595 - Mar. 21) (BR. 04A) SB-2 PETRO RESOURCES CORP, 5100 WESTHEIMER, SUITE 200, HOUSTON, TX, 77056, 713-968-9282 - 15,708,837 ($62,835,348.00) Equity, (File 333-132596 - Mar. 21) (BR. 09) SB-2 Windy Creek Developments, Inc., 3172 NORTH RAINBOW BLVD #409, LAS VEGAS, NV, 89108, 702-312-3072 - 410,000 ($41,000.00) Other, (File 333-132597 - Mar. 21) (BR. 09) S-8 AIR PRODUCTS & CHEMICALS INC /DE/, 7201 HAMILTON BLVD, ALLENTOWN, PA, 18195-1501, 6104814911 - 0 ($131,748,075.00) Equity, (File 333-132599 - Mar. 21) (BR. 06C) S-8 RAVEN MOON ENTERTAINMENT INC, 120 INTERNATIONAL PARKWAY, SUITE 220, HEATHROW, FL, 32746, 800,000,000 ($240,000.00) Equity, (File 333-132600 - Mar. 21) (BR. 05C) S-8 ACTIVECORE TECHNOLOGIES INC, 156 FRONT STREET WEST, SUITE 210, TORONTO, A6, M5J 2L6, 9053069343 - 17,048,975 ($2,576,562.20) Equity, (File 333-132601 - Mar. 21) (BR. 03C) S-1 Cowen Group, Inc., 1221 AVENUE OF THE AMERICAS, NEW YORK, NY, 10020, 646-562-1727 - 0 ($100,000,000.00) Equity, (File 333-132602 - Mar. 21) (BR. ) S-8 HEMACARE CORP /CA/, 21101 OXNARD STREET, WOODLAND HILLS, CA, 91367, 818-226-1968 - 0 ($1,250,000.00) Equity, (File 333-132603 - Mar. 21) (BR. 01C) S-8 COHU INC, 12367 CROSTHWAITE CIRCLE, POWAY, CA, 92064-6817, 858-848-8100 - 0 ($59,610,000.00) Equity, (File 333-132605 - Mar. 21) (BR. 10A) S-3ASR STATE STREET CORP, STATE STREET FINANCIAL CENTER, ONE LINCOLN STREET, BOSTON, MA, 02111, 6177863000 - 0 ($0.00) Debt, (File 333-132606 - Mar. 21) (BR. 07B) S-8 NaturalNano , Inc., 150 LUCIUS GORDON DRIVE, SUITE 115, WEST HENRIETTA, NY, 14586, 585-214-8174 - 14,000,000 ($6,628,350.00) Equity, (File 333-132607 - Mar. 21) (BR. 09A) SB-2 DUSKA THERAPEUTICS, INC., TWO BALA PLAZA, SUITE 300, BALA CYNWYD, PA, 19004, 610- 660-6690 - 10,150,000 ($3,146,500.00) Equity, (File 333-132608 - Mar. 21) (BR. 06B) SB-2 SCHOFIELD MINES LTD, 700 WEST PENDER STREET, SUITE 604, VANCOUVER BC CANADA, A1, V6C 1G8, 6046830707 - 2,000,000 ($200,000.00) Equity, (File 333-132609 - Mar. 21) (BR. ) S-3 NEXMED INC, 350 CORPORATE BLVD, ROBBINSVILLE, NJ, 08691, 6092089688 - 13,086,067 ($13,347,788.00) Equity, (File 333-132611 - Mar. 21) (BR. 01B) F-10 GOLDCORP INC, SUITE 1560, 200 BURRARD STREET, VANCOUVER, A1, V6C 3L6, 604-696-3000 - 0 ($726,188,915.40) Equity, (File 333-132612 - Mar. 21) (BR. 04A) S-3 EPICEPT CORP, 270 SYLVAN AVENUE, ENGLEWOOD CLIFFS, NJ, 07632, 2018948980 - 0 ($12,472,916.00) Equity, 0 ($4,080,832.00) Other, (File 333-132613 - Mar. 21) (BR. 01A) SB-2 BULLDOG TECHNOLOGIES INC, 11120 HORSESHOE WAY, SUITE 301, RICHMOND, A1, V7A 5H7, 604-271-8656 - 9,441,322 ($9,535,735.22) Equity, (File 333-132614 - Mar. 21) (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 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . STATE NAME OF ISSUER CODE 8K ITEM NO. DATE COMMENT ------------------------------------------------------------------------------------------------------- ABBOTT LABORATORIES IL 1.01,5.02,5.03,9.01 03/16/06 Acquicor Technology Inc DE 8.01,9.01 03/17/06 ACTION PRODUCTS INTERNATIONAL INC FL 5.02,9.01 03/21/06 ADVANCED ENERGY INDUSTRIES INC DE 1.01 03/15/06 AFFILIATED COMPUTER SERVICES INC DE 1.01,1.02,2.03,7.01,9.01 03/20/06 Affinia Group Intermediate Holdings I DE 2.02,9.01 03/21/06 ALBEMARLE CORP VA 8.01,9.01 03/20/06 ALLIED WASTE INDUSTRIES INC DE 5.02 03/16/06 ALPHARMA INC DE 7.01,9.01 03/21/06 AMERICA ONLINE LATIN AMERICA INC DE 7.01,9.01 03/20/06 AMERICAN ACCESS TECHNOLOGIES INC FL 1.01 03/15/06 AMERICAN ACCESS TECHNOLOGIES INC FL 2.02,9.01 03/21/06 AMERICAN LAND LEASE INC DE 8.01 03/17/06 AMERICAN MEDIA OPERATIONS INC DE 5.02 03/15/06 AMERICAN RETIREMENT CORP TN 1.01,7.01 03/17/06 AMERICAN SOIL TECHNOLOGIES INC NV 1.01,3.02,9.01 03/20/06 AMERISOURCEBERGEN CORP DE 8.01,9.01 03/21/06 AMERITRANS CAPITAL CORP DE 2.02 03/21/06 ANGIODYNAMICS INC DE 2.02,7.01,9.01 03/21/06 ARABIAN AMERICAN DEVELOPMENT CO DE 5.02 03/14/06 ARCHSTONE SMITH TRUST CO 7.01,9.01 03/21/06 ARROW ELECTRONICS INC NY 1.01,9.01 03/17/06 ASHLAND INC. KY 7.01,9.01 03/21/06 ASTRO MED INC /NEW/ RI 8.01,9.01 03/21/06 ASTRO MED INC /NEW/ RI 2.02,9.01 03/21/06 ATMEL CORP DE 1.01,2.03,9.01 03/15/06 ATP OIL & GAS CORP TX 3.02,9.01 03/20/06 AUTOBYTEL INC DE 2.02,9.01 03/16/06 AVISTA CORP WA 7.01,9.01 03/21/06 BABYUNIVERSE, INC. FL 3.01,9.01 03/15/06 BANKATLANTIC BANCORP INC FL 7.01,9.01 03/21/06 BARNABUS ENERGY, INC. NV 5.02,7.01,9.01 03/15/06 BELDEN & BLAKE CORP /OH/ OH 1.01,7.01 03/15/06 BEVERLY HILLS BANCORP INC DE 4.02 03/21/06 BFC FINANCIAL CORP FL 7.01 03/20/06 BIDVILLE INC NV 1.01 03/20/06 Bidz.com, Inc. CA 5.02 03/15/06 AMEND BIOMET INC IN 2.02 03/21/06 BIOSITE INC DE 1.01 03/15/06 BIRNER DENTAL MANAGEMENT SERVICES INC CO 2.02 03/21/06 Blue Wireless & Data, Inc. CO 4.01,9.01 03/06/06 AMEND BOMBAY COMPANY INC DE 2.02 03/20/06 BOSS MINERALS INC NV 1.01,5.02,9.01 03/20/06 BOSTON LIFE SCIENCES INC /DE DE 8.01 03/20/06 BRIDGFORD FOODS CORP CA 5.02,9.01 03/15/06 BRIGHAM EXPLORATION CO DE 2.02,7.01,9.01 03/21/06 BRISTOL MYERS SQUIBB CO DE 8.01,9.01 03/21/06 BROWN FORMAN CORP DE 1.01 03/15/06 CAL-BAY INTERNATIONAL INC NV 9.01 03/20/06 CALIFORNIA OIL & GAS CORP 1.01,3.02,9.01 03/20/06 CALPINE CORP DE 1.01,3.03,8.01,9.01 03/21/06 CAPITAL BANK CORP NC 9.01 01/03/06 AMEND CAPITAL CORP OF THE WEST CA 5.02,9.01 03/21/06 CAPITAL GOLD CORP NV 8.01,9.01 03/21/06 CardioVascular BioTherapeutics, Inc. DE 1.01,9.01 03/15/06 CATCHER HOLDINGS INC 1.01,3.02,9.01 03/15/06 CENDANT CORP DE 7.01,9.01 03/21/06 CENTURY CASINOS INC /CO/ DE 1.01,5.02,9.01 03/17/06 Chaparral Steel CO DE 2.02,9.01 03/21/06 CHEMBIO DIAGNOSTICS, INC. NV 7.01,9.01 03/21/06 CHITTENDEN CORP /VT/ VT 1.01 03/15/06 CIENA CORP DE 2.05 03/21/06 CLAIBORNE LIZ INC DE 1.01 03/15/06 CLEAN WATER TECHNOLOGIES INC DE 5.03,8.01,9.01 03/21/06 CNH Equipment Trust 2006-A DE 8.01,9.01 03/16/06 COACHMEN INDUSTRIES INC IN 1.01,9.01 03/15/06 COMMERCIAL METALS CO DE 2.02,9.01 03/21/06 COMPASS MINERALS INTERNATIONAL INC DE 5.02,7.01,9.01 03/16/06 COMPUDYNE CORP NV 2.02,9.01 03/21/06 CONSOLIDATED WATER CO LTD E6 2.02,9.01 03/16/06 CORE MOLDING TECHNOLOGIES INC DE 2.02,9.01 03/21/06 COVALENT GROUP INC NV 2.02,9.01 03/21/06 CREDENCE SYSTEMS CORP DE 5.02 03/21/06 CREDO PETROLEUM CORP CO 2.02,9.01 03/20/06 CRIMSON EXPLORATION INC. TX 1.01,3.02 03/14/06 CROSS TIMBERS ROYALTY TRUST TX 2.02,9.01 03/21/06 CRUZAN INTERNATIONAL, INC. DE 8.01,9.01 03/17/06 CURATIVE HEALTH SERVICES INC 1.01,9.01 03/15/06 CVB FINANCIAL CORP CA 1.01,9.01 03/15/06 CVS CORP DE 5.02,9.01 03/17/06 DECORIZE INC DE 3.02,9.01 03/14/06 Deerfield Triarc Capital Corp MD 2.02,9.01 03/17/06 DEL MONTE FOODS CO DE 1.01,9.01 03/16/06 DENDREON CORP DE 1.01,1.02,9.01 03/15/06 Digital Music Group, Inc. DE 1.01,2.03 03/20/06 DIGITAL RECORDERS INC NC 1.01,3.02,9.01 03/16/06 DIGITAL RIVER INC /DE DE 8.01,9.01 03/21/06 DIGUANG INTERNATIONAL DEVELOPMENT CO. NV 1.01,2.01,5.01,5.06,9.01 03/21/06 DIRECT GENERAL CORP 7.01,9.01 03/20/06 DOLLAR GENERAL CORP TN 2.02,7.01,9.01 03/21/06 DOLLAR GENERAL CORP TN 1.01 03/16/06 DOLLAR TREE STORES INC VA 1.01,7.01,9.01 03/21/06 DOUBLE EAGLE PETROLEUM CO MD 2.02,7.01,9.01 03/16/06 DREW INDUSTRIES INC DE 8.01,9.01 03/20/06 DUANE READE HOLDINGS INC 2.02,7.01,9.01 03/21/06 DUCOMMUN INC /DE/ DE 9.01 01/05/06 AMEND DUKE ENERGY CORP NC 3.03,8.01,9.01 03/21/06 DYADIC INTERNATIONAL INC DE 1.01,5.02,9.01 03/16/06 DYNEGY INC /IL/ IL 7.01,9.01 03/20/06 EARTHLINK INC DE 1.01,7.01,9.01 03/15/06 EDUCATION LOANS INC /DE DE 8.01,9.01 03/20/06 ELECTRONIC DATA SYSTEMS CORP /DE/ DE 1.01,9.01 03/21/06 ELECTRONICS FOR IMAGING INC DE 1.01 03/15/06 ENDOVASC INC NV 2.02,9.01 03/06/06 ENERGY PARTNERS LTD DE 1.01,9.01 03/16/06 ENGELHARD CORP DE 8.01,9.01 03/21/06 EPICEPT CORP 2.01,9.01 01/04/06 AMEND EXABYTE CORP /DE/ DE 2.02 12/31/05 EXECUTE SPORTS INC NV 2.01,9.01 01/19/06 AMEND EXPLORATION CO OF DELAWARE INC DE 7.01,9.01 03/20/06 FACTSET RESEARCH SYSTEMS INC DE 2.02,9.01 02/28/06 FARMSTEAD TELEPHONE GROUP INC DE 3.02,9.01 03/17/06 Federal Home Loan Bank of Boston X1 2.03 03/15/06 Federal Home Loan Bank of Boston X1 2.02,7.01,9.01 03/21/06 Federal Home Loan Bank of Chicago X1 2.03 03/15/06 Federal Home Loan Bank of Cincinnati X1 2.02,9.01 03/20/06 Federal Home Loan Bank of Cincinnati X1 2.03,9.01 03/15/06 Federal Home Loan Bank of New York X1 2.03,9.01 03/15/06 Federal Home Loan Bank of San Francis X1 2.03 03/15/06 FedFirst Financial CORP X1 5.02,9.01 03/17/06 FIRST HORIZON PHARMACEUTICAL CORP DE 8.01,9.01 03/21/06 FIRST NATIONAL BANCSHARES INC /SC/ SC 8.01,9.01 03/21/06 FIRST PLACE FINANCIAL CORP /DE/ DE 8.01,9.01 03/21/06 FIRSTFED FINANCIAL CORP DE 7.01,9.01 02/28/06 FISHER SCIENTIFIC INTERNATIONAL INC DE 1.01 03/15/06 FLORIDA POWER CORP / FL 1.01,5.02,9.01 03/21/06 FNB CORP/FL/ FL 5.03,9.01 03/15/06 FRANKLIN ELECTRIC CO INC IN 1.01,9.01 03/20/06 FRISCHS RESTAURANTS INC OH 1.01,9.01 03/17/06 FSI INTERNATIONAL INC MN 2.02,9.01 03/21/06 FTI CONSULTING INC MD 1.01,9.01 03/21/06 FULLER H B CO MN 8.01 03/21/06 GameStop Corp. DE 2.02,9.01 03/21/06 GEHL CO WI 1.01,9.01 03/15/06 GELSTAT CORP MN 5.02 03/15/06 GEOCOM RESOURCES INC NV 1.01,9.01 03/16/06 GEORGIA CAROLINA BANCSHARES INC GA 2.02,9.01 02/02/06 GLADSTONE INVESTMENT CORPORATION\DE DE 8.01,9.01 03/17/06 GMACM Mortgage Loan Trust 2006-AR1 DE 8.01,9.01 03/21/06 GNC CORP DE 8.01 03/17/06 Golf Galaxy, Inc. MN 1.01,2.01,3.02,9.01 03/16/06 GREAT PEE DEE BANCORP INC DE 1.01 03/16/06 GREAT SOUTHERN BANCORP INC MD 8.01,9.01 02/02/06 GREAT WALL ACQUISITION CORP DE 8.01,9.01 03/21/06 GREAT WESTERN BANCORPORATION INC IA 1.02,2.04 03/20/06 Grubb & Ellis Realty Advisors, Inc. DE 8.01,9.01 03/20/06 GSR Mortgage Loan Trust 2006-2F DE 8.01 02/24/06 H&E Equipment Services, Inc. DE 1.01,9.01 03/20/06 Hana Biosciences Inc DE 1.01,9.01 03/16/06 HANDY HARDWARE WHOLESALE INC TX 1.01,9.01 01/19/06 HEALTHEXTRAS INC DE 7.01,9.01 03/21/06 HEARTLAND BANCSHARES INC /IN/ IN 8.01 03/20/06 HEARTLAND OIL & GAS CORP NV 8.01,9.01 03/16/06 HEARTLAND, INC. MD 4.02 03/14/06 AMEND HELIX ENERGY SOLUTIONS GROUP INC MN 7.01,9.01 03/20/06 HERCULES TECHNOLOGY GROWTH CAPITAL IN MD 5.02,9.01 03/21/06 HIENERGY TECHNOLOGIES INC DE 5.02 03/15/06 HILTON HOTELS CORP DE 1.01 03/15/06 Home Equity Asset Trust 2005-4 DE 8.01,9.01 08/25/05 AMEND Home Equity Asset Trust 2005-4 DE 8.01,9.01 09/25/05 AMEND Home Equity Asset Trust 2005-4 DE 8.01,9.01 10/25/05 AMEND Home Equity Asset Trust 2005-4 DE 8.01,9.01 11/25/05 AMEND HOMESTORE INC DE 1.01 03/15/06 HOMETOWN AUTO RETAILERS INC DE 5.02 03/17/06 HOMETOWN AUTO RETAILERS INC DE 8.01 03/20/06 HSBC Home Equity Loan Trust 2005-1 DE 9.01 03/20/06 HSBC HOME EQUITY LOAN TRUST 2005-2 DE 9.01 03/20/06 HSBC HOME EQUITY LOAN TRUST 2005-3 DE 9.01 03/20/06 HSI Asset Securitization CORP Trust 2 8.01,9.01 03/07/06 HUGOTON ROYALTY TRUST TX 2.02,9.01 03/21/06 INDUSTRIAL SERVICES OF AMERICA INC /F FL 2.02,9.01 03/20/06 InfoSearch Media, Inc. DE 2.02,9.01 03/13/06 INFRASOURCE SERVICES INC DE 1.01,8.01,9.01 03/15/06 INLAND RETAIL REAL ESTATE TRUST INC MD 1.01,5.03,9.01 03/20/06 INOVIO BIOMEDICAL CORP 2.02,9.01 03/16/06 INSPIRE PHARMACEUTICALS INC DE 7.01,9.01 03/21/06 INTERACTIVE SYSTEMS WORLDWIDE INC /DE DE 5.02 03/15/06 INTERMUNE INC DE 1.01 03/15/06 INTERNAP NETWORK SERVICES CORP DE 1.01 03/15/06 International Power Group, Ltd. DE 5.02,8.01,9.01 03/20/06 INTEST CORP DE 1.01 03/07/06 INTEST CORP DE 9.01 03/08/06 AMEND INVESTMENT TECHNOLOGY GROUP INC DE 2.01,9.01 01/09/06 AMEND INVISION CAPITAL INC NV 5.02 03/20/06 IPEX, INC NV 1.01,2.03,3.02,9.01 03/21/06 J P MORGAN CHASE & CO DE 9.01 03/17/06 JER Investors Trust Inc 5.02,9.01 03/21/06 JONES APPAREL GROUP INC PA 8.01,9.01 03/21/06 JOURNAL REGISTER CO DE 1.01 03/16/06 Kearny Financial Corp. X1 8.01 03/08/06 KUHLMAN COMPANY, INC MN 1.01,3.01,5.03,8.01 03/15/06 LANDAUER INC DE 8.01,9.01 03/03/06 LANGER INC NY 2.02,9.01 03/21/06 LEADIS TECHNOLOGY INC DE 1.01,9.01 03/15/06 LEAP TECHNOLOGY INC / DE DE 1.01,1.02,9.01 03/15/06 LEVEL 3 COMMUNICATIONS INC DE 3.02,8.01,9.01 03/20/06 Lifeline Systems, Inc. MA 8.01,9.01 03/21/06 LIFELINE THERAPEUTICS, INC. CO 7.01,9.01 03/20/06 LIONBRIDGE TECHNOLOGIES INC /DE/ DE 8.01 03/15/06 LITHIA MOTORS INC OR 8.01,9.01 03/20/06 LITHIUM TECHNOLOGY CORP DE 1.01,2.03 03/21/06 LOUNSBERRY HOLDINGS III INC 4.01,9.01 03/08/06 AMEND LTV CORP DE 8.01,9.01 03/21/06 LUBRIZOL CORP OH 8.01,9.01 03/16/06 MARCUS CORP WI 2.02,9.01 03/21/06 MATRITECH INC/DE/ DE 1.01,9.01 03/16/06 MAXXAM INC DE 8.01 03/21/06 MCCORMICK & CO INC MD 2.02,9.01 03/21/06 MCDERMOTT INTERNATIONAL INC R1 7.01 03/21/06 MED-DESIGN CORP 3.01,9.01 03/15/06 MEDICAL STAFFING NETWORK HOLDINGS INC DE 7.01,9.01 03/21/06 MEDICSIGHT INC DE 3.02 03/16/06 MEDINA INTERNATIONAL CORP 2.01,3.02,5.02,9.01 03/15/06 MEDTOX SCIENTIFIC INC DE 1.01,5.03,8.01,9.01 03/16/06 MENS WEARHOUSE INC TX 8.01 03/21/06 MESA OFFSHORE TRUST TX 7.01,9.01 03/21/06 MESA ROYALTY TRUST/TX TX 7.01,9.01 03/21/06 MICROISLET INC NV 5.02 03/17/06 MID-STATE BANCSHARES CA 8.01,9.01 03/15/06 MIDAMERICAN ENERGY HOLDINGS CO /NEW/ IA 1.01,2.01,9.01 03/21/06 MIDAMERICAN ENERGY HOLDINGS CO /NEW/ IA 7.01 03/21/06 MORGAN STANLEY DE 7.01 03/21/06 Morgan Stanley Home Equity Loan Trust DE 8.01 02/25/05 AMEND Morgan Stanley Home Equity Loan Trust DE 8.01 09/26/05 AMEND MortgageIT Holdings, Inc. MD 7.01,9.01 03/21/06 MOUNTAIN BANK HOLDING CO WA 4.01,9.01 03/21/06 NATIONAL INSTRUMENTS CORP /DE/ DE 1.01 03/15/06 National Interstate CORP OH 2.02,9.01 03/21/06 NATIONAL MERCANTILE BANCORP CA 8.01,9.01 03/21/06 NEOMAGIC CORP DE 5.02,9.01 03/21/06 NETBANK INC GA 7.01,9.01 03/21/06 NEURO-HITECH PHARMACEUTICALS INC DE 1.01,9.01 03/15/06 NEW DRAGON ASIA CORP FL 2.02,9.01 03/21/06 NEWS CORP 8.01,9.01 03/20/06 NICOR INC IL 7.01,9.01 03/21/06 NICOR INC IL 7.01 03/21/06 NIGHTINGALE INC UT 4.01,9.01 02/08/06 AMEND NIKE INC OR 2.02,9.01 03/21/06 NORTHERN ILLINOIS GAS CO /IL/ /NEW/ IL 7.01 03/21/06 NOVAVAX INC DE 1.01,9.01 03/20/06 NYMEX HOLDINGS INC DE 5.02,9.01 03/20/06 OCTILLION CORP 5.02 03/15/06 OCWEN FINANCIAL CORP FL 5.02,9.01 03/21/06 ONLINE VACATION CENTER HOLDINGS CORP FL 1.01,2.01,3.02,3.03, 03/15/06 AMEND 5.01,5.02,9.01 Opteum Inc. MD 7.01,9.01 03/21/06 OPTICAL SENSORS INC DE 1.01 03/15/06 ORACLE CORP 1.01,1.02,2.03,9.01 03/15/06 OXIS INTERNATIONAL INC DE 5.02,9.01 03/15/06 PACER INTERNATIONAL INC TN 1.01,9.01 03/20/06 PACIFIC SUNWEAR OF CALIFORNIA INC CA 1.01 03/15/06 PAULA FINANCIAL DE 7.01,9.01 03/20/06 PAYLESS SHOESOURCE INC /DE/ DE 1.01,9.01 03/16/06 PEPSICO INC NC 5.02,5.03 03/17/06 PER SE TECHNOLOGIES INC DE 9.01 01/06/06 AMEND PERFORMANCE TECHNOLOGIES INC \DE\ DE 1.01 03/20/06 PERRY ELLIS INTERNATIONAL INC FL 2.02,9.01 03/21/06 PETROLEUM DEVELOPMENT CORP NV 1.01,9.01 03/16/06 PHILADELPHIA CONSOLIDATED HOLDING COR PA 1.01,9.01 03/16/06 PHOTONICS CORP CA 8.01 03/08/06 PLAINS ALL AMERICAN PIPELINE LP DE 1.01,7.01,9.01 03/15/06 PLAINS ALL AMERICAN PIPELINE LP DE 9.01 12/31/05 POSEIDIS INC FL 1.01,9.01 03/15/06 POWER INTEGRATIONS INC CA 3.01,8.01,9.01 03/17/06 POWERHOUSE TECHNOLOGIES GROUP INC DE 1.01,3.02,9.01 03/17/06 PRAECIS PHARMACEUTICALS INC DE 7.01,9.01 03/21/06 PREMIER EXHIBITIONS, INC. 1.01,9.01 03/21/06 PRG SCHULTZ INTERNATIONAL INC GA 1.01,3.03,5.03,9.01 03/15/06 PROGRESS SOFTWARE CORP /MA MA 2.02,9.01 03/21/06 PROLOGIS MD 8.01,9.01 03/21/06 PUBLIX SUPER MARKETS INC FL 1.01,8.01,9.01 03/15/06 QUICKSILVER RESOURCES INC DE 1.01,2.03,5.03,9.01 03/16/06 QUOVADX INC DE 1.01,9.01 03/08/06 AMEND R H DONNELLEY CORP DE 7.01,9.01 03/21/06 RAMBUS INC DE 2.02,9.01 03/21/06 RANCHO SANTA MONICA DEVELOPMENTS INC. 3.02 03/20/06 READERS DIGEST ASSOCIATION INC DE 8.01 03/21/06 REALNETWORKS INC WA 1.01 03/15/06 RELATIONSERVE MEDIA INC 2.02,9.01 03/20/06 REMINGTON ARMS CO INC/ DE 1.01,2.03,9.01 03/21/06 Renaissance Home Equity Loan Trust 20 DE 9.01 03/03/06 RESOURCE AMERICA INC DE 7.01,9.01 03/21/06 Resource Capital Corp. MD 7.01,9.01 03/21/06 REYNOLDS & REYNOLDS CO OH 1.01,8.01,9.01 03/15/06 ROWAN COMPANIES INC DE 7.01,9.01 03/21/06 S&T BANCORP INC PA 8.01 03/20/06 SAFECO CORP WA 5.02 03/15/06 SANDS REGENT NV 1.01 03/21/06 SBA COMMUNICATIONS CORP FL 1.01,7.01,8.01,9.01 03/17/06 SEA CONTAINERS LTD /NY/ 1.01,5.02,9.01 03/20/06 SEGUE SOFTWARE INC DE 8.01,9.01 03/21/06 SEITEL INC DE 7.01,9.01 03/21/06 SENSIENT TECHNOLOGIES CORP WI 4.01,9.01 02/17/06 AMEND SEPRACOR INC /DE/ DE 1.01 03/16/06 SEQUENOM INC DE 3.01 03/16/06 Shire plc 8.01,9.01 03/21/06 SHOE PAVILION INC DE 1.01,8.01,9.01 03/15/06 SHUFFLE MASTER INC MN 2.02,9.01 03/20/06 SHURGARD STORAGE CENTERS INC WA 2.02,9.01 03/20/06 SI INTERNATIONAL INC DE 1.01,5.02,7.01,9.01 03/15/06 SIERRA PACIFIC RESOURCES /NV/ NV 8.01,9.01 03/20/06 SIGMA DESIGNS INC CA 2.02,9.01 03/21/06 SITI-SITES COM INC DE 1.01 01/20/06 SKY PETROLEUM, INC. NV 9.01 03/21/06 SL GREEN REALTY CORP MD 8.01,9.01 03/10/06 Smart-tek Solutions Inc NV 8.01,9.01 03/21/06 SOLOMON TECHNOLOGIES INC DE 1.01,2.03,3.02 03/15/06 Somaxon Pharmaceuticals, Inc. DE 2.02,9.01 03/21/06 SOUTHERN UNION CO DE 7.01,9.01 03/21/06 SOVEREIGN BANCORP INC PA 1.01,9.01 03/15/06 SPECTRUM CONTROL INC PA 2.01,9.01 03/21/06 SPECTRX INC DE 8.01,9.01 03/21/06 SPIRIT FINANCE CORP 1.01,2.03,9.01 03/17/06 STEIN MART INC FL 2.02,9.01 03/16/06 STERLING BANCORP NY 7.01,9.01 03/20/06 STERLING CONSTRUCTION CO INC DE 2.02,9.01 03/20/06 STOCKERYALE INC MA 8.01 03/17/06 Stonechurch Inc. 5.03,9.01 03/02/06 STURM RUGER & CO INC DE 8.01,9.01 03/20/06 SUN BANCORP INC /NJ/ NJ 8.01,9.01 03/20/06 SUN NEW MEDIA INC. MN 1.01,9.01 03/15/06 SYNTAX-BRILLIAN CORP DE 5.03,9.01 03/17/06 TECUMSEH PRODUCTS CO MI 1.01,7.01,9.01 03/17/06 Telanetix,Inc DE 3.03,5.03,9.01 03/15/06 TENFOLD CORP /UT DE 1.01,9.01 03/15/06 TEXOLA ENERGY CORP NV 2.01,9.01 01/05/06 AMEND THOMAS & BETTS CORP TN 8.01 03/17/06 TIDELANDS BANCSHARES INC 5.02 03/20/06 TIME WARNER INC DE 3.02 03/15/06 TITAN PHARMACEUTICALS INC DE 8.01 03/17/06 TRIPOS INC UT 7.01,9.01 03/20/06 TUCOWS INC /PA/ PA 2.01,9.01 01/03/06 UMPQUA HOLDINGS CORP OR 1.01,7.01,9.01 03/21/06 UNITED COMPONENTS INC DE 2.02,9.01 03/21/06 UNITED ENERGY CORP /NV/ NV 8.01,9.01 03/20/06 UNITED THERAPEUTICS CORP DE 8.01,9.01 03/21/06 UNIVERSAL HEALTH SERVICES INC DE 1.01,9.01 03/15/06 UPFC Auto Receivables Trust 2005-A DE 8.01,9.01 03/15/06 UPFC Auto Receivables Trust 2005-B DE 8.01,9.01 03/15/06 UTEK CORP 8.01,9.01 03/15/06 VALEANT PHARMACEUTICALS INTERNATIONAL DE 7.01,8.01,9.01 03/21/06 Valley Bancorp NV 5.02 03/15/06 VAXGEN INC DE 8.01,9.01 03/17/06 VIRAGEN INC DE 1.01,3.02,9.01 03/21/06 VIRBAC CORP DE 5.04 12/16/05 VITRAN CORP INC 8.01 03/21/06 Wachovia Bank Commercial Mortgage Tru NC 8.01,9.01 03/07/06 WATCHGUARD TECHNOLOGIES INC DE 1.01,9.01 03/15/06 WEB.COM, INC. MN 5.03,8.01,9.01 03/20/06 WEGENER CORP DE 7.01 03/17/06 WELLS FARGO & CO/MN DE 5.03,9.01 03/20/06 WENTWORTH ENERGY, INC. OK 5.02 03/20/06 WESTAR ENERGY INC /KS KS 1.01,2.03,9.01 03/17/06 WESTERN GAS RESOURCES INC DE 8.01,9.01 03/15/06 WHITTIER ENERGY CORP NV 2.02,7.01,9.01 03/20/06 WINMAX TRADING GROUP INC FL 5.02 03/17/06 WITNESS SYSTEMS INC DE 7.01 03/16/06 WORLD AM, INC. 1.01,9.01 06/13/05 WORLD HEART CORP A6 2.02,9.01 03/21/06 WPT ENTERPRISES INC 1.01,9.01 03/16/06 WRIGHT MEDICAL GROUP INC DE 3.01,9.01 03/15/06