SEC NEWS DIGEST Issue 2006-32 February 16, 2006 COMMISSION ANNOUNCEMENTS COMMISSION AND PCAOB ANNOUNCE ROUNDTABLE ON INTERNAL CONTROL REPORTING REQUIREMENTS The Securities and Exchange Commission and the Public Company Accounting Oversight Board announced today that they will sponsor a roundtable May 10, 2006, at the Commission's headquarters in Washington, D.C., to discuss second-year experiences with the reporting and auditing requirements of the Sarbanes-Oxley Act of 2002 related to companies' internal control over financial reporting. The roundtable discussion will include issuers, auditors, investors and other interested parties. "Last spring's informative roundtable resulted in valuable guidance," said SEC Chairman Christopher Cox. "We look forward to an update on compliance efforts after year two. I'm pleased that the PCAOB is coordinating this year's roundtable with the SEC. We will carefully consider the facts presented to help develop policies to effectively and efficiently improve the reliability of financial statements for the benefit of investors." "I am very much open to suggestions to make the internal control assessment process more efficient, including modifications of the PCAOB's auditing standard and other actions the Board could undertake," said PCAOB Acting Chairman Bill Gradison. "This is the PCAOB's highest priority policy issue." The Commission and the PCAOB further announced today that, in addition to the roundtable, they are seeking written feedback from registrants, auditors, investors and others on their experiences with complying with the Section 404 requirements. The Commission is not soliciting feedback on a particular set of inquiries. The information that is submitted to either organization will become part of the public record of the Section 404 roundtable. Members of the public are encouraged to provide the submissions before May 1, 2006. Submissions to the Commission may be provided by any of the following methods: Electronic submissions: * Use the Commission's Internet submission form at www.sec.gov/news/press.shtml; or * Send an e-mail to rule-comments@sec.gov. Please include File Number 4-511 on the subject line. Paper submissions: * Send paper submissions in triplicate to Nancy M. Morris, Secretary, Securities and Exchange Commission, 100 F Street, NE, Washington, DC 20549-1090. All submissions should refer to File Number 4-511. This file number should be included on the subject line if e-mail is used. To help us process and review your submissions more efficiently, please use only one method. The Commission will post all submissions on the Commission's Internet Web site (http://www.sec.gov/news/press/4- 511.shtml). All submissions received will be posted without change; we do not edit personal identifying information from submissions. You should submit only information that you wish to make available publicly. (Press Rel. 2006-22) ENFORCEMENT PROCEEDINGS COMMISSION REVOKES REGISTRATIONS OF SECURITIES OF SAFE TRANSPORTATION SYSTEMS, INC. FOR FAILURE TO MAKE REQUIRED PERIODIC FILINGS On February 15, the Commission revoked the registration of each class of registered securities of Safe Transportation Systems, Inc. (SFTS) for failure to make required periodic filings with the Commission. Without admitting or denying the findings of the order, except as to jurisdiction, which it admitted, SFTS consented to the entry of an order finding that it had violated Section 13(a) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 13a-1 and 13a-13 thereunder and revoking the registration of each class of SFTS's securities pursuant to Section 12(j) of the Exchange Act. This order settled the charges brought against it in In the Matter of Safe Transportation Systems, Inc., et al., Administrative Proceeding File No. 3-12149. Brokers and dealers should be alert to the fact that Exchange Act Section 12(j) provides, in pertinent part, as follows: No member of a national securities exchange, broker, or dealer shall make use of the mails or any means or instrumentality of interstate commerce to effect any transaction in, or to induce the purchase or sale of, any security the registration of which has been and is suspended or revoked . . . . For more information, see Order Instituting Administrative Proceedings and Notice of Hearing Pursuant to Section 12(j) of the Securities Exchange Act of 1934, In the Matter of Safe Transportation Systems, Inc., Administrative Proceeding File No. 3-12149, Exchange Act Release No. 34-53141; Order of Suspension of Trading, In the Matter of Safe Transportation Systems, Inc., File No. 500-1 (Jan. 19, 2006). Order Making Findings and Revoking Registration of Securities Pursuant to Section 12(j) of the Securities Exchange Act of 1934 as to Safe Transportation Systems, Inc., In the Matter of Safe Transportation Systems, Inc. - (Rel. 34-53314; File No. 3-12149) COMMISSION INSTITUTES ADMINISTRATIVE PROCEEDINGS AGAINST iBIZ TECHNOLOGY CORP. FOR FAILURE TO MAKE REQUIRED PERIODIC FILINGS The Commission today instituted public administrative proceedings pursuant to Section 12(j) of the Securities Exchange Act of 1934 (Exchange Act) against iBIZ Technology Corp. to determine whether the registration of its securities should be suspended for a period not exceeding twelve months or revoked for failure to file required periodic reports with the Commission in violation of Section 13(a) of the Exchange Act and Rules 13a-1 and 13a-13 thereunder. In the Order, the Division of Enforcement alleges that iBIZ Technology Corp. is delinquent in its periodic filings with the Commission in violation of Section 13(a) of the Exchange Act and Rules 13a-1 and 13a-13 thereunder. A hearing will be scheduled before an Administrative Law Judge to determine whether the allegations contained in the Order are true and, in connection therewith, to afford iBIZ Technology an opportunity to establish any defenses to such allegations, and whether it is necessary and appropriate for the protection of investors to suspend for a period not exceeding twelve months or revoke the registration of each class of securities of iBIZ Technology registered pursuant to Section 12 of the Exchange Act. The Order requires the Administrative Law Judge to issue an initial decision no later than 120 days from the date of service of the Order, pursuant to Rule 360(a)(2) of the Commission's Rules of Practice. (Rel. 34-53323; File No. 3-12207) IN THE MATTER OF KEVIN HALL, CPA, AND ROSEMARY MEYER, CPA The Commission today issued an Order Instituting Public Administrative Proceedings Pursuant to Rule 102(e) of the Commission's Rules of Practice (Order) against Kevin Hall, CPA, and Rosemary Meyer, CPA. In the Order, the Division of Enforcement (Division) and the Office of the Chief Accountant (OCA) allege that Hall and Meyer engaged in improper professional conduct in the audit of U.S. Foodservice, Inc. (USF) for fiscal year 1999 and interim review for the second quarter of fiscal year 2000. Hall and Meyer were the engagement partner and senior manager, respectively, for the audit and review work that KPMG LLP performed for USF. In the Order, the Division and OCA allege that Hall and Meyer found numerous instances where USF recognized income when it should not have, but Hall and Meyer refused to act upon or failed to recognize these and other "red flags." The Division and OCA assert that Hall and Meyer discovered that USF had recognized substantial unearned "prepayments" of income and Hall and Meyer documented those as "audit exceptions" in their audit working papers. The Division and OCA contend that the existence of prepayments directly and explicitly contradicted USF management's repeated representations that USF did not obtain vendor prepayments. The Division and OCA also allege that Hall and Meyer obtained and reviewed audit evidence that directly contradicted USF's accounting for payments used to improperly reduce aging accounts receivable balances. Additionally, the Division and OCA allege in the Order that Hall and Meyer were responsible for a flawed audit design that allowed third party confirmations to go to persons without any apparent knowledge about the underlying information being confirmed, in violation of Generally Accepted Auditing Standards. The Division and OCA also charge that Hall and Meyer were aware that USF incurred substantial penalties under a long-term supply contract, but Hall and Meyer did not require USF to expense these payments and furthermore failed to require USF to assess its exposure to a contingent liability under the contract. Finally, the Division and OCA allege that Hall and Meyer did not take the necessary additional steps to either clarify inconsistencies or bring problems to the attention of USF's Audit Committee or others. A hearing will be scheduled before an Administrative Law Judge to determine whether such allegations are true, to afford the respondents an opportunity to establish defenses to the allegations, and to determine whether respondents should be censured by the Commission or temporarily or permanently denied the privilege of appearing or practicing before the Commission. The Administrative Law Judge is directed to issue a decision no later than 300 days from the date of service of the Order Instituting Proceedings, pursuant to Rule 360(a)(2) of the Commission's Rules of Practice. Related Actions On Nov. 2, 2005, the SEC filed enforcement actions against seven individuals alleging that they aided and abetted the financial fraud at U.S. Foodservice by signing and returning materially false audit confirmations. (Litigation Release No. 19454). On Jan. 13, 2005, the SEC filed enforcement actions against nine other individuals alleging they aided and abetted the same financial fraud by signing and returning materially false audit confirmations. (Litigation Release No. 19034). On July 27, 2004, the SEC filed a complaint in the U.S. District Court for the Southern District of New York alleging that Michael Resnick, Mark P. Kaiser, Timothy Lee and William Carter engaged in or substantially participated in a scheme to overstate Ahold's income in SEC filings and other public announcements for at least fiscal years 2001 and 2002. Resnick, Kaiser, Lee, and Carter were top executives at Columbia, Maryland based wholesale food distributor U.S. Foodservice, a major subsidiary of Ahold (Litigation Release No. 18797). On Oct. 13, 2004, the Commission filed actions against Royal Ahold and others. (Litigation Release No. 18929). The Commission acknowledges the assistance and cooperation of the Office of the United States Attorney for the Southern District of New York and the New York Office of the Federal Bureau of Investigation. The Commission's investigation is continuing. (Rel. 34-53326; AAE Rel. 2376; File No. 3-12208) COURT ORDERS PRELIMINARY INJUNCTION, CONTINUES ASSET FREEZE, AND APPOINTS PERMANENT RECEIVER IN A $10 MILLION SECURITIES FRAUD IN ORANGE COUNTY, CALIFORNIA The Commission announced today that on February 13 the Honorable Dale S. Fischer of the U.S. District Court for the Central District of California issued a preliminary injunction order against David R. Lund, his companies, Investors First Financial Services, Inc. (Investors First) and Investors Guild, Inc., and the three private offering funds Lund managed through his companies - Credit First Fund, LP, Credit First, LLC, and Credit First Income Plus, LLC (collectively, Credit First) - in connection with a fraud action filed by the Commission on Dec. 15, 2005. Lund, Investors First, Investors Guild, and Credit First all operated out of the same location in Anaheim Hills, California. The Court's preliminary injunction prohibits the defendants from violating Section 17(a) of the Securities Act of 1933 (Securities Act), Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, and Sections 5(a) and 5(c) of the Securities Act. The Court also appointed Thomas F. Lennon, Inc. as permanent receiver over Investors First, Investors Guild, and Credit First. Additionally, the Court continued the relief it granted in its entry of a temporary restraining order and asset freeze on Dec. 15, 2005. The Court's order, among other things: (i) freezes the defendants' assets; (ii) requires the defendants to provide a detailed accounting of their assets and transactions; and (iii) prohibits the defendants from destroying any documents in their possession, custody, or control. The Commission's complaint alleged that from April 2001 to December 2005, Lund and his companies raised $10.7 million mainly from elderly and retired investors through sales of ownership interests in Credit First. The defendants represented that investor funds would be used to purchase distressed debt, which Credit First would collect or resell at a profit. The defendants also represented that Credit First would pay investors a monthly return of one to three percent on their investment from Credit First' operations. The complaint alleges that in reality, Credit First was not profitable, and the defendants were making monthly returns of capital to the investors. The complaint also alleges that Credit First engaged in an unlawful unregistered securities offering by selling Credit First's securities nationwide through general solicitation. [SEC v. Credit First Fund, LP, et al., Civil Action No. CV-05-8741-DSF(PJWx) (C.D. Cal.)] (LR-19565) COMMISSION OBTAINS FINAL JUDGMENT OF DEFAULT AGAINST BEN ANDREWS, JR. FOR INVOLVEMENT IN CONNECTICUT TREASURER'S OFFICE SCANDAL The Commission announced today that, on Jan. 30, 2006, the Connecticut federal district court entered a final judgment of default against Ben F. Andrews, Jr., 66, of Simsbury, Connecticut, in connection with a fraudulent scheme involving the investment of Connecticut state pension fund money. The final judgment permanently enjoins Andrews from violating the antifraud provisions of the federal securities laws and orders him to pay disgorgement totaling $382,834.79 and a civil penalty in the amount of $5,000. In October 2000, the Commission filed a civil fraud action against Andrews, Paul J. Silvester, the former Treasurer of the State of Connecticut, two private equity firms, three of their officers, and four others involved in the fraudulent scheme. The Commission alleged that the defendants participated in a scheme where Silvester awarded investments of hundreds of millions of dollars of state pension fund money in exchange for lucrative fees paid by the private equity firms to Silvester's friends and political associates, including Andrews. According to the complaint, Silvester, who served as Treasurer from July 1997 until January 1999, solicited, among others, Landmark Partners, Inc., a private equity firm, to pay substantial finder's fees to Andrews. In order to secure the state's investment of $150 million of pension fund money, Landmark agreed to pay Andrews $1.5 million. Andrews agreed to kick back part of this finder's fee to Silvester. Andrews was specifically enjoined from violating Section 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, and Sections 206(1) and 206(2) of the Investment Advisers Act of 1940. The amount Andrews was ordered to disgorge represents the amount of the finder's fees he actually received, $250,000, plus prejudgment interest of $132,834.79. All but one of the defendants have previously settled with the Commission in that action, and the Commission's case remains pending against Charles Spadoni. On May 2, 2005, in a related criminal case in the District of Connecticut, Andrews was sentenced to 30 months in prison followed by five years of supervised release. In addition, on May 23, 2005, Andrews was ordered to pay a fine of $250,000. The sentencing followed Andrews's Oct. 29, 2003, conviction by a federal jury on nine counts involving federal bribery, mail and wire fraud, conspiracy to launder money, and making false statements to federal agents. [SEC v. Paul J. Silvester, et al., Civil Action No. 3:00CV1941 (EBB) USDC, D. Ct.]; [U.S. v. Ben F. Andrews, USDC, D. Ct., No. 3:00CR217 (EBB)] (LR-19566) SEC SETTLES CASE AGAINST ERIC McCRACKEN, FORMER CFO OF AEROSONIC CORPORATION The Commission announced today that it has settled its civil injunctive action against Eric J. McCracken, the former Chief Financial Officer of airplane instrument manufacturer Aerosonic Corporation (Aerosonic). McCracken consented, without admitting or denying the allegations in the Complaint, to the entry of a Final Judgment of Permanent Injunction and Other Relief (Final Judgment), which the court entered on Feb. 10, 2006. The Final Judgment permanently enjoins McCracken from violating Section 17(a) of the Securities Act of 1933 (Securities Act), and Sections 10(b) and 13(b)(5) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 10b-5, 13b2-1, 13b2-2, and 13a-14, thereunder, and from aiding and abetting violations of Sections 13(a), 13(b)(2)(A) and 13 (b)(2)(B) of the Exchange Act and Rules 12b-20, 13a-1, and 13a-13, thereunder, and bars him from serving as an officer or director of a public company. The Final Judgment further orders McCracken to pay $40,000 in disgorgement, but does not impose a civil penalty against McCracken based on the sworn financial statements and other information he provided to the Commission. In its complaint, the SEC alleged that from January 1999 through December 2002, McCracken and Aerosonic's former CEO implemented various accounting schemes designed to artificially inflate Aerosonic's reported pre-tax earnings. Among their schemes, they allegedly caused Aerosonic to overstate inventory by falsifying inventory records and by failing to provide adequate reserves for Aerosonic's obsolete and slow moving inventory. In addition, McCracken and the former CEO allegedly caused Aerosonic to report inflated earnings by recording fictitious and premature revenue. McCracken financially benefited from his fraudulent activities by reaping lucrative bonuses and by selling his Aerosonic stock while its price was artificially inflated as a result of Aerosonic's false filings and press releases. For further information, see Litigation Release No. 18935 (Oct. 20, 2004). [SEC v. John Mervyn Nabors and Eric J. McCracken, Civil Action No. 8:04-CV-02288-SDM-MAP (M.D. Fla.)] (LR-19567; AAE Rel. 2375) SELF-REGULATORY ORGANIZATIONS PROPOSED RULE CHANGE The Chicago Board Options Exchange filed a proposed rule change (SR- CBOE-2006-09) relating to the exposure period for crossing orders in the Hybrid Trading System. Publication is expected in the Federal Register during the week of February 20. (Rel. 34-53278) ACCELERATED APPROVAL OF PROPOSED RULE CHANGE A proposed rule change (SR-CBOE-2006-16) filed by the Chicago Board Options Exchange to amend CBOE Rule 8.7 to implement CBOE's 1-up program on a permanent basis has been granted approval on an accelerated basis pursuant to Section 19(b)(2) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of February 20. (Rel. 34-53286) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change (SR-Phlx-2006-10) filed by the Philadelphia Stock Exchange to impose licensing fees in connection with the firm-related equity option and index option fee cap 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 February 20. (Rel. 34-53287) 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 CANADIAN NATIONAL RAILWAY CO, 935 DE LA GAUCHETIERE ST W, MONTREAL QUEBEC, CANADA, A8, H3B 2M9, 5143996569 - 7,500,000 ($672,075,000.00) Equity, (File 333-131856 - Feb. 15) (BR. 05A) S-1 INSIGNIA SOLUTIONS PLC, 5103603700 - 0 ($6,345,573.00) Equity, (File 333-131858 - Feb. 15) (BR. 03C) S-3 VIEWPOINT CORP, 498 SEVENTH AVENUE, SUITE 1810, NEW YORK, NY, 10018, 212-201-0800 - 6,365,000 ($6,669,000.00) Equity, (File 333-131859 - Feb. 15) (BR. 03C) SB-2 BANYAN CORP /OR/, 1925 CENTURY PARK EAST, SUITE 500, LOS ANGELES, CA, 90067, 1-800-808-0899 - 2,000,000,000 ($9,640,000.00) Equity, (File 333-131860 - Feb. 15) (BR. 01A) SB-2 CORNERSTONE MINISTRIES INVESTMENTS INC, 2450 ATLANTA HIGHWAY, SUITE 904, CUMMING, GA, 30040, 6784451100 - 60,000,000 ($60,000,000.00) Debt Convertible into Equity, 32,500,000 ($32,500,000.00) Equity, (File 333-131861 - Feb. 15) (BR. 07B) SB-2 COMPLIANCE SYSTEMS CORP, 90 PRATT OVAL, GLEN COVE, NY, 111542, 888-674-6774 - 71,220,786 ($21,366,238.80) Equity, (File 333-131862 - Feb. 15) (BR. 03) S-3 ACE SECURITIES CORP, 6525 MORRISON BLVD, SUITE 318, CHARLOTTE, NC, 28211, 7043650569 - 1,000,000 ($1,000,000.00) Asset-Backed Securities, (File 333-131866 - Feb. 15) (BR. 05) S-4 WESTERN ALLIANCE BANCORPORATION, 2700 WEST SAHARA AVENUE, LAS VEGAS, NV, 89102, 7022484200 - 0 ($31,664,000.00) Equity, (File 333-131867 - Feb. 15) (BR. 07) SB-2 Enterra Systems Inc., 11 - 1583 PEMBERTON AVENUE, NORTH VANCOUVER, A1, V7P 2S4, 604-990-1255 - 15,971,019 ($18,366,671.85) Equity, (File 333-131869 - Feb. 15) (BR. 09) S-8 VOCALTEC COMMUNICATIONS LTD, 2 MASKIT ST, HERZLIYA 46733, L3, 01197299707845 - 884,616 ($6,823,759.00) Equity, (File 333-131870 - Feb. 15) (BR. 11A) S-4 AVA Formation Corp, 1411 E MISSION AVENUE, SPOKANE, WA, 99202, 509-495-8075 - 0 ($1,001,700,000.00) Equity, (File 333-131872 - Feb. 15) (BR. ) S-8 PEOPLES COMMUNITY BANCORP INC /MD/, PEOPLES COMMUNITY BANCORP INC, 6100 WEST CHESTER ROAD, WEST CHESTER, OH, 45069, 5138703530 - 210,000 ($4,410,000.00) Equity, (File 333-131873 - Feb. 15) (BR. 07C) S-4 PROASSURANCE CORP, 100 BROOKWOOD PLACE, BIRMINGHAM, AL, 35209, 2058774400 - 0 ($88,466,577.00) Equity, (File 333-131874 - Feb. 15) (BR. 01B) S-8 WCA WASTE CORP, ONE RIVERWAY, SUITE 1400, HOUSTON, TX, 77056, 7132922400 - 1,500,000 ($12,337,638.18) Equity, (File 333-131875 - Feb. 15) (BR. 06C) S-3 APOLLO GOLD CORP, 5655 SOUTH YOSEMITE STREET, SUITE 200, GREENWOOD VILLAGE, CO, 80111, 720-886-9656 - 23,650,000 ($10,169,500.00) Equity, (File 333-131876 - Feb. 15) (BR. 04A) S-3 EAGLE FINANCIAL SERVICES INC, 2 E MAIN ST, BERRYVILLE, VA, 22611, 540-955-2510 - 50,000 ($2,901,500.00) Equity, (File 333-131877 - Feb. 15) (BR. 07C) S-3 ASHFORD HOSPITALITY TRUST INC, 14185 DALLAS PARKWAY SUITE 1100, DALLAS, TX, 75254, 9724909600 - 0 ($700,000,000.00) Equity, (File 333-131878 - Feb. 15) (BR. 08A) S-8 IPASS INC, 3800 BRIDGE PARKWAY, REDWOOD SHORES, CA, 94065, 6502324115 - 0 ($32,713,233.50) Equity, (File 333-131879 - Feb. 15) (BR. 03C) S-8 BRAINSTORM CELL THERAPEUTICS INC, 1350 AVENUE OF THE AMERICAS, NEW YORK, NY, 10019, 250-519-0553 - 9,143,462 ($4,663,166.00) Equity, (File 333-131880 - Feb. 15) (BR. 01B) S-3 BRIGHAM EXPLORATION CO, 6300 BRIDGE POINT PARKWAY, BLDG 2 SUITE 500, AUSTIN, TX, 78730, 5124273300 - 8,014,933 ($88,128,693.98) Equity, 0 ($300,000,000.00) Unallocated (Universal) Shelf, (File 333-131881 - Feb. 15) (BR. 04A) 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 ------------------------------------------------------------------------------------------------------- ABIGAIL ADAMS NATIONAL BANCORP INC DE 2.02,9.01 02/10/06 ACCENTURE LTD 8.01 02/15/06 ACCENTURE SCA 8.01 02/15/06 ADDVANTAGE TECHNOLOGIES GROUP INC OK 4.01,9.01 02/15/06 ADSOUTH PARTNERS, INC. NV 7.01,8.01 02/09/06 ADVANCED MICRO DEVICES INC DE 1.01 02/09/06 ADVENTRX PHARMACEUTICALS INC DE 8.01,9.01 02/14/06 AIRNET COMMUNICATIONS CORP DE 3.01,9.01 02/10/06 AIRNET COMMUNICATIONS CORP DE 9.01 12/29/05 AMEND ALFA CORP DE 7.01,9.01 02/15/06 ALICO INC FL 8.01 02/13/06 ALION SCIENCE & TECHNOLOGY CORP DE 8.01,9.01 02/10/06 ALLIANCE DATA SYSTEMS CORP DE 1.01 02/13/06 ALNYLAM PHARMACEUTICALS, INC. 2.02,9.01 02/15/06 ALPHA INNOTECH CORP DE 7.01,9.01 02/14/06 Altra Industrial Motion, Inc. DE 1.01,2.01,2.03,3.03,9.01 02/08/06 Altus Pharmaceuticals Inc. DE 1.01,9.01 02/13/06 AMERCO /NV/ NV 2.02,9.01 12/31/05 AMERICAN CAPITAL STRATEGIES LTD 2.02,9.01 02/14/06 AMERICAN CAPITAL STRATEGIES LTD. 1,2.03,9.01 02/09/06 AMERICAN EXPRESS CREDIT ACCOUNT MASTE DE 8.01,9.01 02/15/06 American Express Issuance Trust DE 8.01,9.01 02/15/06 American Home Mortgage Investment Tru DE 8.01,9.01 12/27/05 AMEND AMERICAN MEDIA OPERATIONS INC DE 9.01 02/15/06 AMERICAN MEDICAL SYSTEMS HOLDINGS INC DE 1.01 02/09/06 AMERICAN WAGERING INC NV 2.02,9.01 02/09/06 AMERIGON INC MI 5.02 02/10/06 AMERITRANS CAPITAL CORP DE 2.02,9.01 02/15/06 AMGEN INC DE 8.01,9.01 02/14/06 AMICAS, Inc. DE 2.02,9.01 02/15/06 ANSYS INC DE 1.01,9.01 02/09/06 APARTMENT INVESTMENT & MANAGEMENT CO MD 1.01 02/13/06 APPLIED INNOVATION INC DE 1.01,2.02,9.01 02/09/06 APPLIED MATERIALS INC /DE DC 2.02,9.01 02/15/06 AQUANTIVE INC WA 2.01,9.01 02/15/06 ARROW FINANCIAL CORP NY 5.02,5.03 02/15/06 ART TECHNOLOGY GROUP INC DE 1.01,9.01 02/10/06 ARTHROCARE CORP DE 2.02,9.01 02/15/06 ARTISOFT INC DE 1.01,3.02,5.03,9.01 02/09/06 Ashlin Development Corp FL 3.03,5.03,9.01 02/15/06 AspenBio Pharma, Inc. CO 7.01,8.01,9.01 02/15/06 ASSET ACCEPTANCE CAPITAL CORP 5.02,8.01,9.01 02/14/06 ATARI INC DE 4.02,5.02 02/09/06 ATLANTIC TELE NETWORK INC /DE DE 8.01,9.01 02/10/06 ATWOOD OCEANICS INC TX 1.01,9.01 02/09/06 AUDIOVOX CORP DE 2.02,5.03,8.01 02/13/06 AURORA GOLD CORP DE 1.01,9.01 02/13/06 AURORA GOLD CORP DE 1.01,9.01 02/15/06 AUTHENTIDATE HOLDING CORP DE 1.01,5.02,8.01,9.01 02/15/06 AUTOMATIC DATA PROCESSING INC DE 2.02,9.01 02/14/06 AVATECH SOLUTIONS INC DE 2.02,9.01 02/15/06 AXT INC DE 1.01,2.02,9.01 02/15/06 AZTAR CORP DE 2.02,9.01 02/15/06 BACKWEB TECHNOLOGIES LTD 2.02,9.01 02/09/06 BALL CORP IN 1.01,2.01,9.01 02/14/06 BANKRATE INC FL 2.02,7.01,9.01 02/14/06 BANYAN CORP /OR/ OR 2.01,3.02,8.01,9.01 02/10/06 BARNABUS ENERGY, INC. NV 1.01,3.02,9.01 01/08/06 BB&T CORP NC 8.01,9.01 02/15/06 Bear Stearns ALT-A Trust 2006-1 DE 8.01,9.01 01/31/06 Bear Stearns Asset Backed Securities DE 9.01 01/30/06 Bear Stearns Asset Backed Securities DE 9.01 01/31/06 Bear Stearns Asset Backed Securities DE 9.01 01/30/06 Bear Stearns Asset Backed Securities DE 9.01 01/30/06 BIG SKY ENERGY CORP NV 4.02 12/08/05 BIMINI MORTGAGE MANAGEMENT INC MD 5.01,8.01,9.01 02/15/06 BIO RAD LABORATORIES INC DE 1.01 02/09/06 BIOGEN IDEC INC DE 1.01,2.02,9.01 02/14/06 BJs RESTAURANTS INC CA 8.01,9.01 02/15/06 BLACKROCK INC /NY DE 7.01,9.01 02/15/06 BLAIR CORP DE 2.02,7.01,8.01,9.01 02/15/06 BLUEGATE CORP NV 2.02 02/15/06 BlueLinx Holdings Inc. DE 2.02,9.01 02/15/06 BRANDYWINE OPERATING PARTNERSHIP LP / DE 1.01,9.01 02/10/06 BRANDYWINE REALTY TRUST MD 1.01,9.01 02/10/06 BRIGHTPOINT INC IN 1.01,9.01 02/09/06 BROWN SHOE CO INC NY 1.01,9.01 02/14/06 BUILDING MATERIALS HOLDING CORP DE 5.02 02/14/06 BUILDING MATERIALS HOLDING CORP DE 5.02 02/14/06 BUILDING MATERIALS HOLDING CORP DE 3.03,8.01,9.01 02/14/06 BULLION RIVER GOLD CORP 4.01,9.01 02/07/06 BULLION RIVER GOLD CORP 4.01,9.01 02/15/06 CADENCE RESOURCES CORP UT 5.05,9.01 02/14/06 CADENCE RESOURCES CORP UT 8.01,9.01 02/15/06 CALIFORNIA PIZZA KITCHEN INC DE 8.01,9.01 02/14/06 CALPINE CORP DE 1.01,2.05,2.06,5.02,8.01 02/14/06 CAPITAL RESOURCE FUNDING INC NC 1.01,5.02 02/15/06 CAREER EDUCATION CORP DE 2.02,9.01 02/15/06 CAREMARK RX INC DE 2.02 02/15/06 Caribou Coffee Company, Inc. MN 2.02,9.01 02/15/06 CARMAX AUTO OWNER TRUST 2005-1 DE 8.01,9.01 02/15/06 CarMax Auto Owner Trust 2005-2 DE 8.01,9.01 02/15/06 Carmax Auto Owner Trust 2005-3 DE 8.01,9.01 02/15/06 CARROLS CORP DE 2.02,9.01 02/13/06 CASEYS GENERAL STORES INC IA 7.01 02/15/06 CATERPILLAR INC DE 7.01 02/15/06 CCA INDUSTRIES INC DE 7.01 02/14/06 CELEBRATE EXPRESS, INC. 5.02,7.01,9.01 02/09/06 Center for Wound Healing, Inc. 8.01 02/15/06 CENTRUE FINANCIAL CORP DE 1.01 02/09/06 CENTRUE FINANCIAL CORP DE 2.02,9.01 02/15/06 CENTURY PROPERTIES FUND XVII CA 1.01,9.01 02/09/06 CEPHALON INC DE 1.01 02/14/06 Cereplast Inc 1.01,3.02,9.01 02/13/06 CERIDIAN CORP /DE/ DE 2.02,9.01 02/15/06 CHARTER COMMUNICATIONS INC /MO/ DE 1.01,9.01 02/09/06 CHASE BANK USA, NATIONAL ASSOCIATION DE 8.01,9.01 02/15/06 CHASE BANK USA, NATIONAL ASSOCIATION DE 8.01,9.01 02/10/06 CHASE BANK USA, NATIONAL ASSOCIATION DE 9.01 02/15/06 CHASE BANK USA, NATIONAL ASSOCIATION DE 8.01,9.01 02/15/06 CHASE BANK USA, NATIONAL ASSOCIATION 8.01,9.01 02/14/06 AMEND CHASE CREDIT CARD MASTER TRUST NY 8.01,9.01 02/15/06 CHECKERS DRIVE IN RESTAURANTS INC /DE DE 7.01,9.01 02/10/06 Chemtura CORP DE 1.01,9.01 12/31/05 CHESAPEAKE ENERGY CORP OK 7.01,9.01 02/13/06 CHESAPEAKE ENERGY CORP OK 1.01,1.02,5.02,9.01 02/10/06 CHICAGO BRIDGE & IRON CO N V 1.01,5.02,8.01,9.01 02/10/06 CHICAGO BRIDGE & IRON CO N V 2.02 02/15/06 CHINA MEDIA1 CORP. NV 5.02 01/26/06 CHL Mortgage Pass-Through Trust 2006- 8.01,9.01 01/31/06 CIMAREX ENERGY CO DE 2.02,7.01,9.01 02/15/06 CITIBANK CREDIT CARD ISSUANCE TRUST DE 8.01 01/26/06 CITIBANK OMNI-S MASTER TRUST 8.01,9.01 02/15/06 CITIBANK SOUTH DAKOTA N A DE 8.01 01/16/06 CITIGROUP MORTGAGE LOAN TRUST INC., A 2.01,9.01 01/17/06 CLEVELAND CLIFFS INC OH 8.01,9.01 02/15/06 COACHMEN INDUSTRIES INC IN 8.01,9.01 02/15/06 COFFEE PACIFICA INC NV 1.01,8.01,9.01 02/02/06 COMMERCIAL CAPITAL BANCORP INC NV 8.01,9.01 02/15/06 COMMERCIAL NET LEASE REALTY INC MD 1.01 02/09/06 COMSYS IT PARTNERS INC DE 1.01 02/09/06 COMTEX NEWS NETWORK INC DE 2.02,9.01 02/14/06 CONCEPTUS INC DE 2.02,8.01,9.01 02/15/06 CONOR MEDSYSTEMS INC 2.02,3.01,9.01 02/15/06 CONOR MEDSYSTEMS INC 5.02 02/15/06 AMEND CONSOLIDATED CAPITAL PROPERTIES III CA 1.01,9.01 02/09/06 CONSUMER DIRECT OF AMERICA NV 2.01,9.01 02/13/06 CORGENIX MEDICAL CORP/CO NV 2.02 12/31/05 CORPORATE OFFICE PROPERTIES TRUST MD 2.02,9.01 02/15/06 CORUS BANKSHARES INC MN 8.01,9.01 02/14/06 COVAD COMMUNICATIONS GROUP INC DE 2.02,9.01 02/15/06 CRAWFORD & CO GA 1.01,9.01 02/15/06 CREDIT & ASSET REP VEHICLE CORP ALLST DE 8.01,9.01 02/01/06 CREDIT ACCEPTANCE CORPORATION MI 9.01 02/07/06 AMEND CRITICAL THERAPEUTICS INC DE 8.01 02/14/06 CROGHAN BANCSHARES INC OH 5.02 02/15/06 CROWN CRAFTS INC DE 2.02,9.01 02/15/06 CURATIVE HEALTH SERVICES INC 3.01 02/09/06 CYBERADS INC 4.01,9.01 01/04/06 AMEND CYBEROPTICS CORP MN 2.02,9.01 02/15/06 CYTATION CORP DE 1.01,2.01,2.03,3.02,4.01, 01/18/06 AMEND 5.01,5.02,5.06,9.01 DAKTRONICS INC /SD/ SD 2.02,9.01 01/28/06 DAVITA INC DE 2.02,9.01 02/15/06 DDI CORP CA 1.01,9.01 02/09/06 DELTA AIR LINES INC /DE/ DE 2.02,9.01 02/14/06 DELTATHREE INC DE 2.02,9.01 02/15/06 DELTATHREE INC DE 1.01,1.02,9.01 02/13/06 DENDRITE INTERNATIONAL INC NJ 7.01,9.01 02/15/06 DENNYS CORP DE 2.02,9.01 12/25/05 DESERT CAPITAL REIT INC MD 8.01 02/15/06 DIGITAL INSIGHT CORP DE 2.02,9.01 02/15/06 DIGITAL POWER CORP CA 3.02,9.01 02/08/06 DOANE PET CARE CO DE 5.02 02/10/06 DOCUCORP INTERNATIONAL INC DE 8.01,9.01 02/14/06 DOMINION RESOURCES INC /VA/ VA 8.01,9.01 02/15/06 DOT HILL SYSTEMS CORP NY 2.02,9.01 02/15/06 DOW CHEMICAL CO /DE/ DE 5.02 02/09/06 DOWNEY FINANCIAL CORP DE 7.01,9.01 01/31/06 DTE ENERGY CO MI 2.02,9.01 02/15/06 EARTHWORKS ENTERTAINMENT INC DE 4.02,9.01 11/16/05 EASTGROUP PROPERTIES INC MD 2.02,9.01 12/31/05 EDGEWATER TECHNOLOGY INC/DE/ DE 2.02,9.01 02/15/06 ELECTRONIC ARTS INC DE 2.01,9.01 02/15/06 ELOYALTY CORP DE 2.02,9.01 02/13/06 Emerge Capital Corp DE 2.01,9.01 02/03/05 EMERSON RADIO CORP DE 2.02,9.01 02/14/06 EMPIRE DISTRICT ELECTRIC CO KS 1.01 02/01/06 EMPIRE RESOURCES INC /NEW/ DE 1.01,2.03 02/09/06 EN POINTE TECHNOLOGIES INC DE 2.02,9.01 02/14/06 ENDO PHARMACEUTICALS HOLDINGS INC DE 2.02,9.01 02/15/06 EnerSys DE 2.02,9.01 02/15/06 ENSCO INTERNATIONAL INC DE 7.01,9.01 02/15/06 ENTERGY CORP /DE/ DE 7.01,9.01 02/15/06 EQUIFAX INC GA 1.01 02/09/06 EQUITY TECHNOLOGIES & RESOURCES INC DE 8.01 02/14/06 ESCHELON TELECOM INC 2.02,9.01 02/15/06 ETRIALS WORLDWIDE INC. 1.01,2.01,2.02,2.03, 02/09/06 5.01,5.02,5.03,5.06,9.01 EURASIA ENERGY LTD NV 8.01 02/15/06 EXELON CORP PA 2.02 02/01/06 Expedia, Inc. 2.02,9.01 02/15/06 EXXON MOBIL CORP NJ 2.02,7.01 02/15/06 FAIRCHILD SEMICONDUCTOR INTERNATIONAL DE 1.01,5.02,9.01 02/10/06 FALCON NATURAL GAS CORP 3.02,9.01 02/03/06 AMEND FASHION HOUSE HOLDINGS INC 9.01 08/19/05 AMEND FEDERATED INVESTORS INC /PA/ PA 1.01 02/15/06 Fidelity National Information Service 7.01,9.01 02/15/06 FINANCIAL SECURITY ASSURANCE HOLDINGS NY 2.02,9.01 02/15/06 FIREARMS TRAINING SYSTEMS INC DE 2.02,9.01 02/14/06 FIRST KEYSTONE FINANCIAL INC 2.02,9.01 02/14/06 FIRST MID ILLINOIS BANCSHARES INC DE 8.01,9.01 12/31/05 FIRST MID ILLINOIS BANCSHARES INC DE 1.01,9.01 02/14/06 FIRSTENERGY CORP OH 2.02,9.01 02/15/06 FLANDERS CORP NC 2.02 12/31/05 FLIR SYSTEMS INC OR 1.01 01/30/06 AMEND FLORIDA EAST COAST INDUSTRIES INC FL 7.01,9.01 02/15/06 FMC TECHNOLOGIES INC DE 2.02,9.01 02/14/06 FMS FINANCIAL CORP NJ 2.02,9.01 02/13/06 FPL GROUP INC FL 7.01,9.01 02/13/06 FREESCALE SEMICONDUCTOR INC DE 1.01 02/09/06 GAYLORD ENTERTAINMENT CO /DE DE 1.01 02/09/06 GEN PROBE INC DE 2.02,9.01 02/15/06 GENZYME CORP MA 2.02,9.01 02/15/06 GMAC Commercial Mortgage Securities, DE 2.01,9.01 02/15/06 GREENFIELD ONLINE INC DE 2.02 02/13/06 GREER BANCSHARES INC SC 2.02,9.01 02/14/06 GSI COMMERCE INC DE 2.02,9.01 02/15/06 GSR Mortgage Loan Trust 2006-1F DE 8.01 01/30/06 GUESS INC DE 8.01 02/15/06 GUITAR CENTER INC DE 1.01,2.02,5.02,8.01,9.01 02/10/06 GUITAR CENTER INC DE 7.01 02/15/06 HALIFAX CORP VA 2.02,9.01 02/14/06 HANCOCK HOLDING CO MS 8.01,9.01 02/15/06 HANOVER COMPRESSOR CO / DE 2.02,9.01 02/15/06 Harley-Davidson Motorcycle Trust 2005 NV 8.01,9.01 02/15/06 Harley-Davidson Motorcycle Trust 2005 NV 8.01,9.01 02/15/06 Harley-Davidson Motorcycle Trust 2005 NV 8.01,9.01 02/15/06 Harley-Davidson Motorcycle Trust 2005 NV 8.01,9.01 02/15/06 HARTVILLE GROUP INC NV 1.01,3.02,5.02,9.01 02/09/06 HEALTH MANAGEMENT ASSOCIATES INC DE 8.01,9.01 02/14/06 HEALTHCARE SERVICES GROUP INC PA 2.02,9.01 02/14/06 HEILIG MEYERS CO VA 8.01 12/31/05 HELIX BIOMEDIX INC DE 1.01 02/15/06 HERCULES OFFSHORE, INC. DE 7.01,9.01 02/15/06 HERITAGE PROPERTY INVESTMENT TRUST IN MD 2.02,9.01 02/15/06 HEWLETT PACKARD CO DE 2.02,8.01,9.01 02/14/06 HICKOK INC OH 2.02,9.01 12/31/05 HIGHLANDS BANKSHARES INC /WV/ WV 4.01 02/14/06 HILFIGER TOMMY CORP 1.01,9.01 02/10/06 HOMETOWN AUTO RETAILERS INC DE 2.01,2.03 02/09/06 HOST MARRIOTT CORP/ MD 1.01 02/09/06 HRPT PROPERTIES TRUST MD 2.02,9.01 02/15/06 IDS MANAGED FUTURES II L P DE 4.01,9.01 02/09/06 IDS MANAGED FUTURES L P DE 4.01,9.01 02/09/06 IMAGENETIX INC /NV/ NV 2.02,9.01 02/15/06 Industrial Enterprises of America, In NV 7.01 02/15/06 INFE HUMAN RESOURCES INC NV 3.02,9.01 02/15/06 INFOTEC BUSINESS SYSTEMS INC NV 5.02,7.01,9.01 02/09/06 Inland American Real Estate Trust, In MD 2.01,2.03,8.01,9.01 02/09/06 INTEGRAMED AMERICA INC DE 7.01,9.01 02/15/06 INTEGRATED ELECTRICAL SERVICES INC DE 1.01,1.03,2.03,2.04, 02/10/06 5.02,7.01,9.01 INTELSAT LTD 1.01,5.02,9.01 02/09/06 INTERFERON SCIENCES INC DE 1.01 02/14/06 INTERGRAPH CORP DE 7.01,9.01 02/15/06 INTERIM CAPITAL CORP/NV 8.01,9.01 02/15/06 INTERNATIONAL FUEL TECHNOLOGY INC NV 5.02 02/09/06 INTERNATIONAL MICROCOMPUTER SOFTWARE CA 2.02,7.01,9.01 02/14/06 INTERNATIONAL THOROUGHBRED BREEDERS I DE 8.01 02/14/06 INTERNET COMMERCE CORP DE 1.02,9.01 02/07/06 INTERPHARM HOLDINGS INC DE 1.02,9.01 02/09/06 INTUITIVE SURGICAL INC DE 8.01 02/10/06 IPASS INC DE 1.01 02/09/06 IRWIN FINANCIAL CORP IN 5.02 02/15/06 AMEND ISTAR FINANCIAL INC MD 7.01 02/15/06 ITC Holdings Corp. MI 7.01,9.01 02/15/06 J P MORGAN CHASE & CO DE 9.01 02/13/06 James River Group, INC DE 2.02,9.01 02/15/06 JAVELIN PHARMACEUTICALS, INC DE 5.02,9.01 02/10/06 JONES APPAREL GROUP INC PA 2.02,9.01 02/15/06 JWH GLOBAL TRUST 4.01,9.01 02/09/06 KEANE INC MA 2.02,9.01 02/15/06 KERR MCGEE CORP /DE DE 7.01,9.01 02/15/06 KEYSTONE AUTOMOTIVE OPERATIONS INC PA 5.02,5.03,9.01 02/13/06 KINDER MORGAN ENERGY PARTNERS L P DE 7.01 02/14/06 KINDER MORGAN INC KS 7.01 02/14/06 KINDER MORGAN MANAGEMENT LLC DE 7.01 02/14/06 KING PHARMACEUTICALS INC TN 1.01,9.01 04/01/05 AMEND KIRBY CORP NV 7.01,9.01 02/15/06 KITE REALTY GROUP TRUST MD 1.01 02/09/06 KOMAG INC /DE/ DE 1.01,5.02,7.01 02/15/06 KRISPY KREME DOUGHNUTS INC NC 8.01,9.01 02/09/06 KVH INDUSTRIES INC \DE\ DE 2.02,9.01 02/15/06 LABARGE INC DE 1.01,9.01 02/10/06 LABORATORY CORP OF AMERICA HOLDINGS DE 7.01 02/15/06 LABORATORY CORP OF AMERICA HOLDINGS DE 7.01 02/15/06 Lehman XS Trust 2006-1 DE 8.01,9.01 01/31/06 LEHMAN XS TRUST SERIES 2006-2N DE 8.01,9.01 02/15/06 LIBERTY MEDIA CORP /DE/ DE 7.01 02/09/06 LIN TV CORP DE 2.02,9.01 02/15/06 Lincoln Park Bancorp 8.01,9.01 02/09/06 LINENS N THINGS INC DE 1.01,9.01 02/09/06 LIONBRIDGE TECHNOLOGIES INC /DE/ DE 2.02,8.01 02/15/06 LSI LOGIC CORP DE 1.01,9.01 02/09/06 LUMINEX CORP DE 1.01 02/10/06 MACROCHEM CORP DE 5.03 02/09/06 MACROVISION CORP DE 5.02,9.01 02/09/06 MAGELLAN MIDSTREAM HOLDINGS LP 1.01,2.03,5.02,5.03,9.01 02/15/06 MAGELLAN MIDSTREAM PARTNERS LP DE 1.01,5.03,9.01 02/09/06 MARINE PRODUCTS CORP DE 2.02,9.01 02/15/06 MARITRANS INC /DE/ DE 2.02,9.01 02/14/06 MASCO CORP /DE/ DE 1.01,9.01 02/10/06 MATRITECH INC/DE/ DE 1.01 02/10/06 MATRIXX INITIATIVES INC DE 1.01 02/09/06 MBNA AMERICA BK NAT ASSOC MBNA MASTER 8.01,9.01 01/31/06 MBNA CREDIT CARD MASTER NOTE TRUST 8.01,9.01 01/31/06 MEDCO HEALTH SOLUTIONS INC DE 7.01 02/13/06 MEDICINES CO /DE DE 2.02,9.01 02/15/06 MEDIWARE INFORMATION SYSTEMS INC NY 5.02 02/09/06 MEMORY PHARMACEUTICALS CORP 1.01 02/09/06 MEMORY PHARMACEUTICALS CORP 8.01,9.01 02/14/06 MERRILL LYNCH & CO INC DE 8.01,9.01 02/15/06 METAL MANAGEMENT INC DE 1.01 02/09/06 METASOLV INC DE 1.01,9.01 02/13/06 METASOLV INC DE 1.01,9.01 02/13/06 MICRUS ENDOVASCULAR CORP 2.02,9.01 02/14/06 MILACRON INC DE 1.01,2.02,9.01 02/10/06 MILLENNIUM CELL INC DE 1.01,2.02,8.01,9.01 02/15/06 MLM INDEX FUND DE 4.01,9.01 11/01/05 AMEND MOLECULAR DEVICES CORP DE 1.01 02/09/06 MONOLITHIC SYSTEM TECHNOLOGY INC CA 2.02,9.01 02/15/06 MOOG INC NY 8.01,9.01 02/14/06 MORGAN STANLEY DE 1.01,5.02,9.01 02/08/06 Morgan Stanley Capital I Trust 2006-T DE 8.01,9.01 01/30/06 MOSCOW CABLECOM CORP DE 7.01,9.01 02/15/06 MOTORCAR PARTS AMERICA INC NY 2.02,9.01 02/14/06 MS STRUCTURED TILES SERIES 2006-1 DE 9.01 02/15/06 MYERS INDUSTRIES INC OH 2.02,9.01 12/31/05 Nalco Finance Holdings LLC 1.01,9.01 02/15/06 Nalco Holding CO 1.01,9.01 02/15/06 Nalco Holdings LLC DE 1.01,9.01 02/15/06 NANO SUPERLATTICE TECHNOLOGY INC. 4.01 02/10/06 NASDAQ STOCK MARKET INC DE 1.01,9.01 02/09/06 NASHUA CORP MA 2.02,9.01 02/14/06 NATIONAL FINANCIAL PARTNERS CORP 2.02 02/14/06 National Health Partners Inc 1.01,1.02,5.02,9.01 02/08/06 NATIONAL PROPERTY ANALYSTS MASTER LIM DE 4.02 02/15/06 NATIONAL PROPERTY INVESTORS 5 CA 1.01,9.01 02/09/06 NATIONAL RESEARCH CORP WI 2.02,9.01 02/14/06 NBTY INC DE 1.01 02/10/06 NETWORK 1 SECURITY SOLUTIONS INC DE 4.01,9.01 02/14/06 AMEND NETWORK APPLIANCE INC CA 2.02,9.01 02/15/06 NEW FRONTIER ENERGY INC CO 8.01,9.01 02/15/06 NEWELL RUBBERMAID INC DE 1.01,5.02 02/13/06 NEWS CORP 8.01,9.01 02/15/06 NEXIA HOLDINGS INC NV 8.01,9.01 02/09/06 NOBEL LEARNING COMMUNITIES INC DE 2.02,9.01 02/14/06 NORFOLK SOUTHERN CORP VA 2.02,7.01 02/15/06 NORTHERN BORDER PARTNERS LP DE 2.02,7.01,9.01 02/15/06 NORTHERN BORDER PIPELINE CO TX 2.02,7.01 02/15/06 NORTHERN EMPIRE BANCSHARES CA 1.01 02/14/06 NOTIFY TECHNOLOGY CORP CA 2.02,9.01 02/15/06 NUCRYST Pharmaceuticals Corp. A0 8.01,9.01 02/14/06 NUVEEN INVESTMENTS INC DE 5.02 02/10/06 NYMEX HOLDINGS INC DE 1.01,3.02,8.01,9.01 02/15/06 NYMEX HOLDINGS INC DE 8.01,9.01 02/15/06 NYSE Group, Inc. DE 5.02,8.01,9.01 02/14/06 OFFICEMAX INC DE 1.01,9.01 02/09/06 OLYMPIC STEEL INC OH 2.02,9.01 02/15/06 OMI CORP/M I 2.02,9.01 02/15/06 ONEIDA LTD NY 8.01 02/09/06 ONEOK INC /NEW/ OK 7.01,9.01 02/14/06 ONLINE PROCESSING INC NV 8.01 02/15/06 ORACLE CORP 2.05 02/09/06 ORASURE TECHNOLOGIES INC DE 1.01 02/10/06 OSTEOTECH INC DE 1.01 02/15/06 OUTBACK STEAKHOUSE INC DE 2.02,9.01 02/14/06 OVERSEAS SHIPHOLDING GROUP INC DE 1.01 02/09/06 OXIS INTERNATIONAL INC DE 1.01,1.02 02/02/06 PARAGON REAL ESTATE EQUITY & INVESTME MD 8.01,9.01 02/14/06 PARKER DRILLING CO /DE/ DE 2.02,7.01,9.01 02/15/06 PARKWAY PROPERTIES INC MD 1.01 02/09/06 PCS EDVENTURES COM INC 9.01 12/05/05 AMEND PEGASYSTEMS INC MA 5.02 02/10/06 PENNSYLVANIA REAL ESTATE INVESTMENT T PA 2.03,9.01 02/13/06 Petro Distributing, Inc. DE 1.01,9.01 02/09/06 PETRO FINANCIAL CORP DE 1.01,9.01 02/09/06 PETRO HOLDINGS FINANCIAL CORP DE 1.01,9.01 02/09/06 PETRO STOPPING CENTERS HOLDINGS LP DE 1.01,9.01 02/09/06 PETRO STOPPING CENTERS L P DE 1.01,9.01 02/09/06 PETROLEUM DEVELOPMENT CORP NV 7.01 02/15/06 PHARMION CORP 1.01 02/09/06 PHC INC /MA/ MA 9.01 02/15/06 AMEND PHELPS DODGE CORP NY 7.01,9.01 02/15/06 PHOTRONICS INC CT 2.02,9.01 02/14/06 PNC FINANCIAL SERVICES GROUP INC PA 2.02,9.01 02/15/06 POLO RALPH LAUREN CORP DE 5.02 02/14/06 POMEROY IT SOLUTIONS INC DE 5.02,8.01,9.01 02/13/06 POORE BROTHERS INC DE 5.02,7.01,8.01,9.01 02/14/06 POSSIS MEDICAL INC MN 8.01,9.01 02/15/06 POZEN INC /NC 7.01 02/14/06 PRIDE INTERNATIONAL INC DE 1.01,9.01 02/09/06 PRO PHARMACEUTICALS INC NV 1.01,2.03,3.02,8.01,9.01 02/14/06 PROASSURANCE CORP DE 7.01 02/14/06 PROASSURANCE CORP DE 2.01,9.01 01/04/06 AMEND PROGENICS PHARMACEUTICALS INC DE 7.01,9.01 02/15/06 PROGRESS ENERGY INC NC 2.02,7.01,9.01 02/15/06 PROGRESSIVE CORP/OH/ OH 7.01,9.01 02/15/06 PROQUEST CO DE 2.02,9.01 02/09/06 PROSPECT ENERGY CORP MD 8.01,9.01 02/15/06 PROVIDENT FINANCIAL HOLDINGS INC DE 8.01 02/15/06 PROVIDENT NEW YORK BANCORP DE 7.01,9.01 02/15/06 PW EAGLE INC MN 2.02,9.01 02/15/06 QUAKER FABRIC CORP /DE/ DE 2.02,9.01 02/14/06 QUAKER FABRIC CORP /DE/ DE 8.01,9.01 02/15/06 QUEST OIL CORP NV 1.01,9.01 02/06/06 QUEST SOFTWARE INC CA 1.01 02/09/06 QUESTAR CORP UT 2.02,9.01 02/14/06 QUIDEL CORP /DE/ DE 2.02,9.01 02/15/06 RADNOR HOLDINGS CORP DE 1.01 02/09/06 RAE SYSTEMS INC DE 2.02,9.01 02/15/06 RAILAMERICA INC /DE DE 2.02,7.01,9.01 02/15/06 RAILAMERICA INC /DE DE 7.01,9.01 02/15/06 RAINDANCE COMMUNICATIONS INC DE 2.02,8.01,9.01 02/15/06 RALI Series 2006-QA1Trust DE 8.01,9.01 02/14/06 RALI Series 2006-QO1 Trust DE 8.01,9.01 02/14/06 RAMCO GERSHENSON PROPERTIES TRUST MD 2.02,9.01 02/15/06 REDHOOK ALE BREWERY INC WA 1.01,9.01 02/15/06 REMEC INC CA 1.02 02/10/06 RES CARE INC /KY/ KY 7.01,9.01 02/15/06 RESOURCE AMERICA INC DE 1.01,9.01 01/03/06 REYNOLDS AMERICAN INC 1.01,9.01 02/09/06 RFMSII Series 2006-HSA2 Trust DE 8.01,9.01 02/14/06 ROLLINS INC DE 2.02 02/15/06 RPC INC DE 2.02,9.01 02/15/06 RUDOLPH TECHNOLOGIES INC DE 2.01,5.02,5.03,8.01,9.01 02/15/06 RYDER SYSTEM INC FL 1.01,9.01 02/09/06 SACO I Trust 2006-2 DE 9.01 01/30/06 Samurai Energy Corp. DE 2.01,5.01,5.02,9.01 11/02/05 AMEND SATCON TECHNOLOGY CORP DE 1.01 02/10/06 SATCON TECHNOLOGY CORP DE 2.02,9.01 02/14/06 SCHEIN HENRY INC DE 1.01 02/15/06 SCIENTIFIC INDUSTRIES INC DE 5.02 02/14/06 SEARS HOLDINGS CORP DE 8.01,9.01 02/09/06 SEITEL INC DE 1.01 02/15/06 SELECTICA INC DE 2.02,9.01 02/15/06 SELECTIVE INSURANCE GROUP INC NJ 5.02,9.01 02/15/06 SENESCO TECHNOLOGIES INC DE 2.02,9.01 02/15/06 SHELTER PROPERTIES IV LIMITED PARTNER SC 1.01,9.01 02/09/06 SHELTER PROPERTIES V LIMITED PARTNERS CA 1.01,9.01 02/09/06 SHOE CARNIVAL INC IN 1.01 02/14/06 SHURGARD STORAGE CENTERS INC WA 7.01,9.01 02/15/06 SIGMA ALDRICH CORP DE 2.02,7.01,9.01 02/14/06 SiVault Systems, Inc. NV 1.01,9.01 02/13/06 SONOSITE INC 2.02,9.01 02/15/06 SOTHEBYS HOLDINGS INC MI 8.01 02/10/06 SOVRAN SELF STORAGE INC MD 2.02,9.01 02/15/06 SPHERIX INC DE 3.02 07/22/05 AMEND SPSS INC DE 2.02,9.01 02/14/06 ST JOE CO FL 1.02,5.02,9.01 02/14/06 STAGE STORES INC NV 8.01,9.01 02/14/06 STAGE STORES INC NV 1.01,5.02,9.01 02/10/06 STARWOOD HOTEL & RESORTS WORLDWIDE IN MD 1.01,1.02,2.03,9.01 02/10/06 STARWOOD HOTELS & RESORTS MD 1.01,1.02,2.03,9.01 02/10/06 STIFEL FINANCIAL CORP DE 2.01,9.01 12/01/05 AMEND STRATS SM TRUST FOR IBM CORP SEC SERI 8.01 02/13/06 STREICHER MOBILE FUELING INC FL 2.02,9.01 02/14/06 STRUCTURED ADJUSTABLE RATE MORTGAGE L DE 8.01,9.01 02/15/06 STRUCTURED PRODUCTS CORP CASTSM STEP DE 8.01,9.01 02/01/06 STRUCTURED PRODUCTS CORP CORTS R TR F DE 8.01,9.01 02/01/06 STRUCTURED PRODUCTS CORP CORTS TR FOR DE 8.01,9.01 02/01/06 STRUCTURED PRODUCTS CORP CORTS TR FOR DE 8.01,9.01 02/01/06 STRUCTURED PRODUCTS CORP CORTS TR FOR DE 8.01,9.01 02/01/06 STRUCTURED PRODUCTS CORP CORTS TR FOR DE 8.01,9.01 01/31/06 STRUCTURED PRODUCTS CORP CORTS TR II DE 8.01,9.01 02/01/06 STRUCTURED PRODUCTS CORP CORTS TR II DE 8.01,9.01 02/01/06 STRUCTURED PRODUCTS CORP CORTS TR III DE 8.01,9.01 02/01/06 STRUCTURED PRODUCTS CORP CORTS TRUST DE 8.01,9.01 02/01/06 STRUCTURED PRODUCTS CORP TIERS R INFL DE 8.01,9.01 02/01/06 STRUCTURED PRODUCTS CORP TIERSSM CORP DE 8.01,9.01 02/01/06 STRUCTURED PRODUCTS CORPTIERS PRINC P DE 8.01,9.01 02/01/06 STRUCTURED PRODUCTS CORTS TR FOR SOUT DE 8.01,9.01 02/01/06 SUMMA INDUSTRIES/ DE 2.01,8.01,9.01 02/13/06 SUN HEALTHCARE GROUP INC DE 7.01,9.01 02/15/06 SUNAIR SERVICES CORP FL 2.02,5.02,9.01 02/14/06 SUNESIS PHARMACEUTICALS INC 3.02 02/09/06 Sunstone Hotel Investors, Inc. MD 2.02,9.01 02/15/06 SUNTERRA CORP MD 2.02,9.01 02/14/06 Symmetry Medical Inc. DE 1.01,2.02,9.01 02/15/06 SYNOPSYS INC DE 2.02,9.01 02/15/06 SYNTHETECH INC OR 1.01,2.02,5.02,5.03,9.01 02/09/06 TAPESTRY PHARMACEUTICALS, INC DE 5.02 02/10/06 TC PIPELINES LP DE 2.02,8.01,9.01 02/15/06 TC PIPELINES LP DE 1.01,9.01 02/14/06 TD BANKNORTH INC. DE 5.02 02/13/06 TECHNICAL OLYMPIC USA INC DE 2.02,9.01 02/14/06 TEDA TRAVEL GROUP INC DE 1.01,2.02,5.01,9.01 02/09/06 TENTHGATE INC 3.02 02/13/06 TERCICA INC DE 2.02,9.01 02/15/06 THERMODYNETICS INC DE 8.01,9.01 02/14/06 Thornburg Mortgage Securities Trust 2 DE 8.01,9.01 01/31/06 Tirex CORP 4.01 02/15/05 Titan Global Holdings, Inc. UT 4.01,9.01 02/10/06 TITANIUM METALS CORP DE 7.01,9.01 02/14/06 TITANIUM METALS CORP DE 5.03,9.01 02/15/06 TOO, INC. DE 2.02,4.01,9.01 02/09/06 TOWER AUTOMOTIVE INC DE 7.01,9.01 02/15/06 TOYS R US INC DE 1.01,2.03,7.01,9.01 02/09/05 TRANSNET CORP DE 7.01,9.01 02/15/06 TREE TOP INDUSTRIES, INC. NV 4.02 02/14/06 TreeHouse Foods, Inc. DE 2.02,7.01,9.01 02/15/06 TREND MINING CO DE 5.02,7.01,9.01 02/14/06 TRINITY INDUSTRIES INC DE 7.01,9.01 02/15/06 TRIPATH TECHNOLOGY INC 1.01,3.02 02/14/06 TRONOX INC DE 7.01,9.01 02/15/06 TURINCO INC NV 9.01 08/19/05 AMEND TYSON FOODS INC DE 2.02 02/15/06 U S PRECIOUS METALS INC DE 8.01,9.01 02/14/06 UNIGENE LABORATORIES INC DE 5.02,9.01 02/13/06 UNISYS CORP DE 1.01,5.02,9.01 02/09/06 UNITED DOMINION REALTY TRUST INC MD 1.01,5.02,5.03,8.01,9.01 02/09/06 UNITED PARCEL SERVICE INC DE 5.02 02/09/06 UNIVERSAL AMERICAN FINANCIAL CORP NY 2.02,7.01 02/13/06 UNIVERSAL HEALTH REALTY INCOME TRUST MD 2.02,9.01 02/14/06 UNIVERSAL PROPERTY DEVELOPMENT & ACQU CA 2.01,3.02 02/13/06 US CAN CORP DE 1.01,9.01 02/14/06 USA VIDEO INTERACTIVE CORP WY 8.01,9.01 02/14/06 USI HOLDINGS CORP DE 7.01,9.01 02/15/06 UTAH MEDICAL PRODUCTS INC UT 8.01 02/14/06 UTEK CORP 2.02,9.01 02/15/06 VALMONT INDUSTRIES INC DE 2.02 02/14/06 VALOR COMMUNICATIONS GROUP INC DE 1.01,9.01 02/09/06 VANTAGEMED CORP DE 1.01,2.01,9.01 02/09/06 VAXGEN INC DE 1.01,3.02,9.01 02/08/06 VERSAR INC DE 2.02 12/30/05 VICON INDUSTRIES INC /NY/ NY 2.02,9.01 12/31/05 VION PHARMACEUTICALS INC DE 1.01 02/08/06 VirtualScopics, Inc. DE 2.02,9.01 02/15/06 VYYO INC DE 1.01,1.02 02/10/06 W3 GROUP INC DE 4.01 02/14/06 W3 GROUP INC DE 1.01,2.01,2.02,3.02, 01/17/06 AMEND 5.01,5.02,5.03,9.01 W3 GROUP INC DE 1.01,2.01,2.02,3.02, 12/21/05 AMEND 5.01,5.02,5.03,9.01 WABASH NATIONAL CORP /DE DE 7.01,9.01 02/15/06 WaMu Mortgage Pass-Through Certificat DE 8.01,9.01 12/27/05 AMEND WaMu Mortgage Pass-Through Certificat DE 8.01,9.01 12/27/05 AMEND WaMu Mortgage Pass-Through Certificat DE 8.01,9.01 12/27/05 AMEND WaMu Mortgage Pass-Through Certificat DE 8.01,9.01 12/27/05 AMEND WaMu Mortgage Pass-Through Certificat DE 8.01,9.01 12/27/05 AMEND WaMu Mortgage Pass-Through Certificat DE 8.01,9.01 12/27/05 AMEND WaMu Mortgage Pass-Through Certificat DE 8.01,9.01 12/27/05 AMEND WARNACO GROUP INC /DE/ DE 1.01,2.03,9.01 01/31/06 AMEND Washington Mutual Mortgage Pass-Throu DE 8.01,9.01 12/27/05 AMEND WASTE MANAGEMENT INC DE 8.01,9.01 02/15/06 WATERFORD GAMING LLC DE 8.01 02/15/06 WCA WASTE CORP 7.01 02/15/06 WCI COMMUNITIES INC 2.02,7.01,9.01 02/10/06 WEATHERFORD INTERNATIONAL LTD D0 8.01,9.01 02/15/06 WELLMAN INC DE 2.02,9.01 02/14/06 WELLS REAL ESTATE FUND I GA 7.01,9.01 02/15/06 WELLS REAL ESTATE FUND II GA 7.01,9.01 02/15/06 WELLS REAL ESTATE FUND II-OW GA 7.01,9.01 02/15/06 WELLS REAL ESTATE FUND III L P GA 7.01,9.01 02/15/06 WELLS REAL ESTATE FUND IV L P GA 7.01,9.01 02/15/06 WELLS REAL ESTATE FUND IX LP GA 7.01,9.01 02/15/06 WELLS REAL ESTATE FUND V L P GA 7.01,9.01 02/15/06 WELLS REAL ESTATE FUND VI L P GA 7.01,9.01 02/15/06 WELLS REAL ESTATE FUND VII L P GA 7.01,9.01 02/15/06 WELLS REAL ESTATE FUND VIII LP GA 7.01,9.01 02/15/06 WELLS REAL ESTATE FUND X L P GA 7.01,9.01 02/15/06 WELLS REAL ESTATE FUND XI L P GA 7.01,9.01 02/15/06 WELLS REAL ESTATE FUND XII LP GA 7.01,9.01 02/15/06 WELLS REAL ESTATE FUND XIII L P GA 7.01,9.01 02/15/06 WELLS REAL ESTATE FUND XIV LP GA 7.01,9.01 02/15/06 WEST PHARMACEUTICAL SERVICES INC PA 9.01 02/14/06 WHEELING ISLAND GAMING INC DE 4.01,9.01 02/10/06 WHERIFY WIRELESS INC DE 4.02 02/13/05 WHOLE FOODS MARKET INC TX 8.01 02/14/06 WILLIAMS CONTROLS INC DE 5.02 02/15/06 WINTHROP GROWTH INVESTORS I LP MA 1.01,9.01 02/09/06 WINTRUST FINANCIAL CORP IL 8.01,9.01 02/15/06 WQN, Inc. 8.01 02/15/06 Xenonics Holdings, Inc. NV 3.01 02/14/06 YANKEE CANDLE CO INC 2.02,9.01 02/15/06 YRC WORLDWIDE INC DE 7.01,9.01 02/15/06 ZANETT INC DE 8.01 02/15/06 ZIONS BANCORPORATION /UT/ UT 2.01,9.01 02/14/06 AMEND ZYMOGENETICS INC WA 5.02,9.01 02/09/06