SEC NEWS DIGEST Issue 2006-54 March 21, 2006 ENFORCEMENT PROCEEDINGS IN THE MATTER OF PHILIP LEHMAN An Administrative Law Judge has issued an Initial Decision in the matter of Philip A. Lehman. The Initial Decision finds that Respondent Philip A. Lehman of Englewood, Ohio, willfully violated Section 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934, and Exchange Act Rule 10b-5 by engaging in a fraudulent offering of investment contracts. The Initial Decision finds it in the public interest to bar Respondent Lehman from association with any broker, dealer, or investment adviser and imposes a civil penalty of $55,000. The Initial Decision further determines that the civil penalty should not be reduced on the grounds of inability to pay. (Initial Decision No. 309; File No. 3-11972) FORMER GENERAL COUNSEL OF INSO, CORP. BARRED FROM APPEARING BEFORE THE COMMISSION The Commission announced that on March 20 Bruce Hill of Belmont, Massachusetts, was barred from appearing before the Commission. Hill, age 41, is and has been an attorney licensed to practice in the Commonwealth of Massachusetts. He served as vice president, secretary, and general counsel of Inso Corporation from March 1994 through March 1999, and then vice president of business development from March 1999 until 2000. On June 21, 2002, the Commission filed a complaint in the U.S. District Court for the District of Massachusetts against Hill in SEC v. Bruce Hill, et al., Civil Action No. 02 CV 11244 (EFH) D. Mass.. On March 2, 2006, the Court entered a final judgment against Hill, who consented to entry of the final judgment without admitting or denying the allegations in the Commission's complaint, permanently enjoining him from violating or aiding and abetting violations of Section 17(a) of the Securities Act of 1933 and Sections 10(b), 13(a), 13(b)(2)(A) and 13(b)(5) of the Exchange Act and Rules 10b-5, 12b-20, 13a-13, 13b2-1 and 13b2-2 thereunder. Hill was also ordered to disgorge $66,674, together with prejudgment interest of $30,362, for a total of $97,036. Hill was further barred from acting as an officer or director of any publicly-traded company. For more information see Litigation Release No. 18467 (Nov. 17, 2003), Litigation Release No. 18394 (Oct. 4, 2003) and Litigation Release No. 17578 (June 21, 2002). (Rel. 34- 53517; AAE Rel. 2395; File No. 3-12242) IN THE MATTER OF SANJAY SINGH On March 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 (Securities Act) and Sections 15(b) and 21C of the Securities Exchange Act of 1934 (Exchange Act) against Sanjay Singh. From approximately 2002 to 2003, A.B. Watley, Inc. (Watley), a broker-dealer, and certain of its officers and employees engaged in a fraudulent scheme whereby a group of Watley day traders improperly obtained confidential institutional customer order flow information from registered representatives (RRs) at large broker- dealers and a floor clerk on the New York Stock Exchange. The day traders then traded ahead of large customer orders and, to the detriment of the institutional customers, profited by taking advantage of temporary price movements caused by the subsequent execution of those orders. As a result of this scheme, Watley and certain Watley officers and employees violated Section 17(a) of the Securities Act, Section 10(b) of the Exchange Act and Rule 10b-5 thereunder, and Watley violated Section 15(c) of the Exchange Act. Singh, a manager on the day trading desk at Watley, caused and willfully aided and abetted these violations by, among other things, obtaining access to the institutional customer order flow information from certain RRs at the broker-dealers, and by collecting cash from the day traders to pay the RRs at the broker-dealers in exchange for access to the order flow information. Based on the above, the Order requires Singh to cease and desist from committing or causing any violations and any future violations of Section 17(a) of the Securities Act and Section 10(b) and 15(c) of the Exchange Act and Rule 10b-5 thereunder; bars Singh from association with any broker or dealer; and requires Singh to pay $37,500 in disgorgement. Singh consented to the issuance of the Order without admitting or denying the findings therein. (Rels. 33-8673; 34-53523; File No. 3-12243) TERESA FERNANDEZ ORDERED TO TURNOVER $2 MILLION IN PARALLEL CRIMINAL PROCEEDINGS On March 10, U.S. District Judge Denny Chin ordered Teresa V. Fernandez, 57, of Tenafly, New Jersey, to turn over $2,004,778 in partial satisfaction of a restitution order previously entered in a parallel criminal case, U.S. v. Teresa V. Fernandez, 96 Cr. 678 (S.D.N.Y.)(D.C.). The funds will be distributed to the victims of Fernandez's fraud. The March 10 order resolves the financial portion of Judge Chin's Jan. 25, 2006, sentencing judgment, in which he sentenced Fernandez to forty-one months incarceration for making false statements about her financial condition to the Securities and Exchange Commission and to two United States Probation Offices, US v. Teresa V. Fernandez, 05 Cr. 115 (S.D.N.Y.) (DC). See Litigation Release No. 19545 (Jan. 27, 2006). The United States Attorney's Office for the Southern District of New York prosecuted both criminal cases. For further information see LR- 19545; LR-15159; LR-16608; LR-16800; LR-19055; IA-1650. [SEC v. Teresa V. Fernandez, 96 Civ. 8702, SDNY, JES] (LR-19615) SEC CHARGES A.B. WATLEY GROUP, INC., FORMER MERRILL LYNCH BROKER, DAY TRADERS, AND THEIR MANAGERS IN FRAUDULENT "SQUAWK BOX" SCHEME The Commission today filed a civil injunctive action in the U.S. District Court for the Eastern District of New York against a former Merrill Lynch broker and ten former day traders at A.B. Watley, Inc. (Watley), a now-defunct broker-dealer, and their managers (collectively, Defendants). The complaint alleges that the Defendants participated in a fraudulent scheme that used squawk boxes to obtain the confidential institutional customer order flow of major brokerages, such as Citigroup, Lehman Brothers, and Merrill Lynch, so the traders could "trade ahead" of these large orders. ("Squawk boxes" are devices that broadcast, within a securities firm, institutional orders to buy and sell large blocks of securities.) In a separate action in August 2005, the Commission charged five individuals as part of this scheme. The Commission filed its complaint against: Watley Group, a Delaware corporation, is a publicly-traded holding company that conducts its business through broker-dealer subsidiaries, including Watley. Paul F. Coughlin, age 34, is a resident of New York, New York. Coughlin was a broker at Merrill in New York City. William B. Deakins, age 37, is a resident of Dobbs Ferry, New York. Deakins was a proprietary trader at Watley and also was a manager of Watley's proprietary trading desk. Warren R. Fellus, age 34, is a resident of Roslyn, New York. Fellus was a proprietary trader at Watley. Keith M. Geller, age 31, is a resident of New York, New York. Geller was a proprietary trader at Watley. Keevin H. Leonard, age 45, is a resident of Montvale, New Jersey. Leonard was a manager of the proprietary trading desk at Watley. Robert F. Malin, age 41, is a resident of New York, New York. Robert Malin served as President of Watley as well as Vice Chairman of the Board of Directors at Watley Group. Steven E. Malin, age 49, is a resident of New York, New York. Steven Malin was the Chairman of the Board of Directors at Watley Group. Linus N. Nwaigwe, age 49, is a resident of Valley Stream, New York. Nwaigwe was director of compliance at Watley. Michael A. Picone, age 50, is a resident of New York, New York. Picone was the Chief Operating Officer of Watley Group and also worked as a consultant to Watley Group. Bryan S. Rogers, age 35, is a resident of East Meadow, New York. Bryan Rogers was a proprietary trader at Watley. Keith A. Rogers, age 32, is a resident of Franklin Square, New York. Keith Rogers was a proprietary trader at Watley. More specifically, the complaint alleges that the Watley day traders asked retail brokers at Citigroup, Lehman Brothers, Merrill Lynch, including Coughlin, to furnish access to their firms' institutional equities squawk boxes. The brokers then placed their telephone receivers next to the squawk boxes and left open phone connections to the Watley office in place for virtually entire trading days. The Watley traders, including Deakins, Fellus, Geller, Keith Rogers, and Bryan Rogers, listened for indications on the squawk boxes that these firms had received large customer orders and then "traded ahead" in the same securities, betting that the prices of the securities would move in response to the subsequent filling of the customer orders. Between at least June 2002 and January 2004, the Watley day traders traded ahead of customer orders they heard on the Citigroup, Merrill, and Lehman squawk boxes on more than 400 occasions, making gross profits of at least $675,000. In exchange for live audio access to the squawk boxes, Geller, Bryan Rogers, and Keith Rogers, together with others at Watley, compensated the brokers with commission-generating trades and/or secret cash payments. Watley made over $5 million in processing fees from the Watley day traders from June 2002 through August 2003, in addition to receiving a percentage of the profits generated by the Watley traders. Leonard, Robert Malin, Steven Malin, Nwaigwe, Picone, and Singh furthered this trading ahead scheme. For example, Robert Malin and Steven Malin authorized the transformation of Watley into a proprietary day trading firm that relied on Amore's access to the squawk box information, Leonard and Singh collected cash from Watley traders in order make cash bribes to the brokers providing access to the squawk boxes, Robert Malin and Picone authorized the payment of cash bribes to Coughlin, and Nwaigwe concealed the trading ahead scheme from regulators. After leaving Watley in early 2003, Fellus established a day trading desk at another broker-dealer headquartered in Woodcliff Lake, New Jersey and continued to engage in a trading ahead scheme. The day traders at this firm generated at least $125,000 in gross profits. By divulging confidential information concerning customer orders, the brokers, including Coughlin, breached duties of confidentiality and trust they owed to their employers and to their employers' customers. These brokers also violated their firm's written policies requiring confidential treatment of customer information. The Commission charged Watley Group, Coughlin, Deakins, Fellus, Geller, Leonard, Robert Malin, Steven Malin, Picone, Bryan Rogers, and Keith Rogers with violating Section 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. The complaint charged Nwaigwe with aiding and abetting violations of Section 10(b) of the Exchange Act and Rule 10b- 5 thereunder. The complaint also charged all of the defendants (except Watley Group) with aiding and abetting A.B. Watley, Inc.'s violations of Section 15(c) of the Securities Act. The complaint seeks disgorgement of illegal profits, penalties, and an injunction against future violations against the defendants, as well as officer and director bars against Robert Malin, Steven Malin, and Picone. The Commission expresses its appreciation to the United States Attorney's Office for the Eastern District of New York and the United States Postal Inspection Service for their assistance in the investigation of this matter. [SEC v. A.B. Watley Group, Inc., Paul F. Coughlin, William B. Deakins, Warren R. Fellus, Keith M. Geller, Keith M. Geller, Keevin H. Leonard, Robert F. Malin, Steven E. Malin, Linus N. Nwaigwe, Michael A. Picone, Bryan S. Rogers, and Keith A. Rogers, CV-06-1274, ILG, EDNY] (LR-19616; Press Rel. 2006-40) COURT ENTERS FINAL JUDGMENT BY CONSENT AGAINST FORMER GENERAL COUNSEL OF INSO CORP. IN ACCOUNTING FRAUD CASE The Commission announced that on March 2 a final judgment by consent was entered by the U.S. District Court for the District of Massachusetts against Bruce G. Hill, of Belmont, Massachusetts, in an accounting fraud case. Hill is the former general counsel of Inso Corporation, later known as eBT International, Inc., a now-defunct software company formerly located in Boston, Massachusetts and later headquartered in Providence, Rhode Island. The final judgment permanently enjoins Hill from violating various federal securities laws, orders him to pay approximately $97,000 in disgorgement and prejudgment interest, and permanently bars him from serving as an officer or director of public companies. Hill consented to the judgment, without admitting or denying the allegations in the Commission's complaint. In related administrative proceedings, Hill consented to an Order issued by the Commission on March 20, 2006, that suspends him from appearing or practicing before the Commission as an attorney. The Commission's complaint, filed June 21, 2002, alleged that, when an anticipated sales transaction with a major customer failed to close prior to the end of Inso's third quarter on Sept. 30, 1998, Hill and another Inso employee arranged for a Malaysian distributor, who had no prior involvement in the transaction, to place a $3 million purchase order for the transaction that evening. According to the complaint, because they promised the distributor that he would not have to pay Inso for the transaction, and that Inso, rather than the distributor, would resell the software to the intended end user, this transaction was a sham and should not have been included in Inso's reported financial results. The complaint alleged that Hill concealed the oral terms of the sale from Inso's finance department and, as a result, Inso improperly included the $3 million as revenue in its third quarter 1998 financial statements. Thereafter, the sale of the software to the intended end user was never consummated, and the complaint alleged that Hill took steps to cover up the fraudulent nature of the third quarter transaction. According to the complaint, Hill orchestrated the providing of $4 million in letters of credit to the Malaysian distributor to finance his payment of the $3 million third quarter receivable and caused a false board resolution to be provided to Inso's bank purporting to authorize the letters of credit. Among other things, the complaint sought disgorgement from Hill of losses avoided from his sale of Inso stock at inflated prices during the period of the fraud. To settle the Commission's charges, Hill has consented, without admitting or denying the allegations in the Commission's complaint, to the entry of a final judgment permanently enjoining him from committing future violations of Section 17(a) of the Securities Act of 1933 and Sections 10(b), 13(a), 13(b)(2)(A) and 13(b)(5) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 10b-5, 12b- 20, 13a-13, 13b2-1 and 13b2-2 thereunder. The judgment orders disgorgement of $66,674, representing profits gained as a result of the conduct alleged in the Commission's complaint, plus prejudgment interest in the amount of $30,362, for a total of $97,036. Finally, the judgment prohibits Hill from acting as an officer or director of any issuer that has a class of securities registered pursuant to Section 12 of the Exchange Act or is required to file reports pursuant to Section 15(d) of the Exchange Act. Hill was indicted on May 5, 2004, on criminal charges brought by the United States Attorney for the District of Massachusetts concerning the same conduct alleged in the Commission's complaint. Hill was charged with securities fraud, wire fraud, false statements to accountants and perjury in connection with a Commission investigation. After a trial, a federal jury convicted Hill on June 6, 2005 of committing perjury in his investigative testimony before the Commission. The jury was deadlocked as to the remaining counts against Hill, and the Court declared a mistrial as to those counts. On January 24, 2006, Hill was sentenced to a prison term of one year and one day, followed by supervised release for two years. The court also ordered Hill to perform 400 hours of community service each year during the supervised release, and ordered him to pay a criminal fine of $75,000. For further information see Litigation Release No.17578 (June 21, 2002) [Hill and others charged by the Commission]; Litigation Release No.18699 (May 7, 2004) [Hill indicted on criminal charges]; Litigation Release No.19253 (June 7, 2005) [Hill convicted of criminal charge]; and Securities Exchange Act Release No. 53517 (March 20, 2006) [Hill suspended from appearing or practicing before the Commission as an attorney]. [SEC v. Bruce Hill, et al., USDC, District of Massachusetts, Civil Action No. 02-11244 (EFH)] (LR-19617; AAE Rel. 2396) IN SEC v. U.S. WIND FARMING, INC., ET AL. SEC OBTAINS ORDER HOLDING DEFENDANT RAYMOND MCNAMEE IN CONTEMPT FOR VIOLATING PENNY STOCK BARS On March 20, the Honorable Milton I. Shadur of the U.S. District Court for the Northern District of Illinois, Eastern Division, entered an order holding Defendant Raymond J. McNamee in civil contempt for violating the penny stock bars entered against him in the temporary restraining order issued on July 25, 2005, and in the preliminary injunction order issued on Aug. 8, 2005 (collectively the Orders). The Court ordered McNamee to pay $564,738.34, representing the proceeds McNamee obtained as a result of his violation of the Court's temporary and preliminary penny stock bars. In a motion filed on Jan. 27, 2006, the Commission alleged that McNamee violated the penny stock bars contained in the Orders by participating in the offering of the penny stock of Energy Finders, Inc. The Commission further alleged that McNamee obtained 2,403,827 Energy Finders unregistered shares through a purported Rule 504 offering, sold 403,827 of these unregistered shares into the public market for $564,738.34 from July 26, 2005 to Aug. 26, 2005, and then re-distributed the remaining 2 million shares to other individuals and entities. For further information see LR- 19311 and LR-19546. [SEC v. U.S. Wind Farming, Inc., et al., Civil Action No. 05 C 4259, USDC, ND Illinois] (LR-19618) COURT ISSUES FINAL JUDGMENT AGAINST DEFENDANT JONATHAN FINK IN SEC FRAUD ACTION The Commission announced that on March 9 the U.S. District Court for the Southern District of Florida entered final judgment against defendant Jonathan G. Fink, of Beverly Hills, California, a former consultant to the now defunct Boca Raton-based holding company Converge Global, Inc. and its subsidiary, TeleWrx, Inc., a Boca Raton- based telecommunications company. The judgment and accompanying opinion follow a three-day trial concluding in September 2005 in which the Commission obtained a jury verdict against Fink finding him liable for securities fraud. The Honorable Donald M. Middlebrooks, U.S. District Court Judge, ordered that Fink be permanently enjoined from violating Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, and permanently barred from participating in any offering of penny stock. Additionally, the final judgment orders Fink to pay a civil penalty of $25,000. The Commission commenced this action by filing its Complaint on Sept. 2, 2004, against Fink, among others, alleging they violated the federal securities laws. The Complaint alleged, among other things, that Fink and Converge CEO Michael P. Brown were responsible for drafting and issuing, on behalf of Converge and TeleWrx, a press release on June 24, 2002 which falsely claimed in its headline that as a result of its recent weekend "national launch," TeleWrx had raised "over $1 million." Previously, on July 22, 2005, the Court entered final judgments by consent against Defendants Converge, TeleWrx, Brown, and Keith B. Laggos, a purported consultant to Converge. For more information see LR-18887 (Sept. 16, 2004) and LR-19367 (Sept. 8, 2005). [SEC v. Converge Global, Inc., USDC, SDFL, No. 04-80841 (CIV- Middlebrooks)] (LR-19619) INVESTMENT COMPANY ACT RELEASES SBL FUND AND SECURITY MANAGEMENT COMPANY, LLC A notice has been issued giving interested persons until April 10, 2006, to request a hearing on an application filed by SBL Fund (SBL) and Security Management Company, LLC (SMC) seeking an order to the extent necessary to permit shares of any other existing or future investment company that is designed to fund insurance products and for which SMC, or any of its affiliates, may serve as investment manager, investment adviser, sub- adviser, administrator, manager, principal underwriter or sponsor (SBL together with such other investment companies, "Insurance Investment Companies"), or permit shares of any current or future series of any Insurance Investment Company (Insurance Fund), to be sold to and held by: (1) separate accounts funding variable annuity and variable life insurance contracts issued by both affiliated and unaffiliated life insurance companies; (2) qualified pension and retirement plans outside of the separate account context; (3) any investment manager to an Insurance Fund and affiliates thereof that is permitted to hold shares of an Insurance Fund consistent with the requirements of Treasury Regulation 1.817-5; and (4) any insurance company general accounts that are permitted to hold shares of an Insurance Fund consistent with the requirements of Treasury Regulation 1.817-5. (Rel. IC-27264 - March 16) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES The Commission issued notice of immediate effectiveness of a proposed rule change (SR-NASD-2006-031) filed by the National Association of Securities Dealers, through its subsidiary, The Nasdaq Stock Market, Inc., to reduce routing charges for NASD members. Publication of the proposal is expected in the Federal Register during the week of March 20. (Rel. 34-53504) A proposed rule change (SR-Amex-2006-24) filed by the American Stock Exchange relating to the adoption of an options licensing fee for options on the First Trust Morningstar Dividend Index Fund Shares 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. 34-53510) PROPOSED RULE CHANGE The Philadelphia Stock Exchange filed a proposed rule change (SR-Phlx-2005-93) and Amendment Nos. 1, 2, 3, 4 and 5 thereto to amend its By-Laws and Charter in connection with a restructuring of its Board of Governors. Publication of the proposal is expected in the Federal Register during the week of March 20. (Rel. 34-53518) 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 Rackable Systems, Inc., 1933 MILMONT DRIVE, MILPITAS, CA, 95035, 408-240-8300 - 230,404 ($10,119,343.68) Equity, (File 333-132564 - Mar. 20) (BR. 03B) S-3ASR PETROHAWK ENERGY CORP, 1100 LOUISIANA SUITE 4400, HOUSTON, TX, 77002, 8322042700 - 13,000,000 ($169,130,000.00) Equity, (File 333-132565 - Mar. 20) (BR. 04A) S-3ASR BIOMARIN PHARMACEUTICAL INC, 105 DIGITAL DRIVE, NOVATO, CA, 94949, 4155066700 - 0 ($0.00) Equity, (File 333-132566 - Mar. 20) (BR. 01C) S-8 DSA FINANCIAL CORP, 118 WALNUT STREET, LAWRENCEBURG, IN, 47025, (812) 537-0940 - 110,298 ($1,433,874.00) Equity, (File 333-132567 - Mar. 20) (BR. 07A) S-1 AMERICAN BAR ASSOCIATION MEMBERS STATE STREET COLLECTIVE TR, 225 FRANKLIN ST, C/O STATE ST BANK & TRUST CO, BOSTON, MA, 02110, 6179853000 - 0 ($500,000,000.00) Other, (File 333-132571 - Mar. 20) (BR. 07C) S-4 SIMON PROPERTY GROUP L P /DE/, 115 WEST WASHINGTON, SUITE 1200 E, INDIANAPOLIS, IN, 46204-3464, 3176361600 - 0 ($1,100,000,000.00) Other, (File 333-132572 - Mar. 20) (BR. 08C) S-3ASR PPL CORP, TWO N NINTH ST, ALLENTOWN, PA, 181011179, 6107745151 - 0 ($0.00) Equity, (File 333-132574 - Mar. 20) (BR. 02B) N-2 PROSPECT ENERGY CORP, 10 EAST 40TH STREET 44TH FL, NEW YORK, NY, 10016, 212-448-0702 - 0 ($1,000,000.00) Equity, (File 333-132575 - Mar. 20) (BR. 16) S-3 DECODE GENETICS INC, 8 STURLUGATA, IS 101, REYJKAVIK, K6, 00000, 011 354 570 1900 - 0 ($5,099,098.00) Equity, (File 333-132576 - Mar. 20) (BR. 01A) S-3 BOOTS & COOTS INTERNATIONAL WELL CONTROL INC, 11615 N. HOUSTON ROSSLYN, HOUSTON, TX, 77086, 7136217911 - 26,462,137 ($44,721,012.00) Equity, (File 333-132577 - Mar. 20) (BR. 04B) SB-2 GETTING READY CORP, 8990 WEMBLEY COURT, SARASOTA, FL, 34238, 941-966-6955 - 50,000,000 ($12,500,000.00) Equity, (File 333-132578 - Mar. 20) (BR. 11B) S-8 IMCLONE SYSTEMS INC, 180 VARICK STREET - 6TH FLOOR, NEW YORK, NY, 10014, 646-638-5078 - 0 ($22,337,150.00) Equity, (File 333-132579 - Mar. 20) (BR. 01C) S-1 TIAA REAL ESTATE ACCOUNT, 730 THIRD AVE, NEW YORK, NY, 10017, 2124909000 - 0 ($6,000,000,000.00) Other, (File 333-132580 - Mar. 20) (BR. 29) S-1 Newport Bancorp Inc, 100 BELLEVUE AVENUE, NEWPORT, RI, 02840, 401 847 5500 - 0 ($49,593,750.00) Equity, (File 333-132582 - Mar. 20) (BR. ) S-8 CUTERA INC, 3240 BAYSHORE BOULEVARD, BRISBANE, CA, 94005, 94005 - 854,943 ($21,947,609.88) Equity, (File 333-132583 - Mar. 20) (BR. 10A) SB-2 DENIA ENTERPRISES INC, 3,540,000 ($177,000.00) Equity, (File 333-132584 - Mar. 20) (BR. ) SB-2 LOCATEPLUS HOLDINGS CORP, 100 CUMMINGS CENTER, SUITE 235M, BEVERLY, MA, 01915, 978-921-2727 - 4,750,000 ($9,025,000.00) Equity, (File 333-132585 - Mar. 20) (BR. 03A) SB-2 RELATIONSERVE MEDIA INC, 954-202-6000 - 0 ($165,501,973.26) Equity, (File 333-132586 - Mar. 20) (BR. 11) S-8 FOXHOLLOW TECHNOLOGIES, INC., 740 BAY ROAD, REDWOOD CITY, CA, 94063-2469, 650-421-8400 - 1,693,132 ($48,134,158.50) Equity, (File 333-132587 - Mar. 20) (BR. 10B) S-8 BLUE NILE INC, 705 FIFTH AVE S, STE 900, SEATTLE, WA, 98104, 2063366700 - 0 ($28,736,582.49) Equity, (File 333-132588 - Mar. 20) (BR. 02C) S-8 PITNEY BOWES INC /DE/, WORLD HEADQUARTERS 61-11, ONE ELMCROFT ROAD, STAMFORD, CT, 06926, 2033565000 - 20,499,195 ($848,666,673.00) Equity, (File 333-132589 - Mar. 20) (BR. 03B) S-8 PITNEY BOWES INC /DE/, WORLD HEADQUARTERS 61-11, ONE ELMCROFT ROAD, STAMFORD, CT, 06926, 2033565000 - 0 ($70,000,000.00) Other, (File 333-132590 - Mar. 20) (BR. 03B) S-8 PITNEY BOWES INC /DE/, WORLD HEADQUARTERS 61-11, ONE ELMCROFT ROAD, STAMFORD, CT, 06926, 2033565000 - 10,000,000 ($414,000,000.00) Equity, (File 333-132591 - Mar. 20) (BR. 03B) S-8 PITNEY BOWES INC /DE/, WORLD HEADQUARTERS 61-11, ONE ELMCROFT ROAD, STAMFORD, CT, 06926, 2033565000 - 400,000 ($16,560,000.00) Equity, (File 333-132592 - Mar. 20) (BR. 03B) S-8 Alexza Pharmaceuticals Inc., 1020 EAST MEADOW CIRCLE, PALO ALTO, CA, 94303, 650.687.3900 - 0 ($19,390,997.59) Equity, (File 333-132593 - Mar. 20) (BR. 01A) S-3 RENTECH INC /CO/, 1331 17TH STREET SUITE 720, DENVER, CO, 80202-1566, 3032988008 - 0 ($150,000,000.00) Other, (File 333-132594 - Mar. 20) (BR. 06C) 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 8K ITEM NO. NAME OF ISSUER CODE DATE COMMENT ------------------------------------------------------------------------------------------------------- 360 GLOBAL WINE CO NV 3.02 03/16/06 3CI COMPLETE COMPLIANCE CORP DE 8.01,9.01 03/14/06 A21 INC TX 3.02 03/14/06 AAMES INVESTMENT CORP MD 2.02,9.01 03/16/06 ACCESS PHARMACEUTICALS INC DE 5.02 03/17/06 ACCESS WORLDWIDE COMMUNICATIONS INC DE 3.02,9.01 03/17/06 ACR GROUP INC TX 7.01,8.01 03/16/06 ACUSPHERE INC DE 2.02,9.01 03/20/06 Advance Nanotech, Inc. CO 4.01,9.01 03/08/06 AMEND ADVANCED MARKETING SERVICES INC DE 1.01,9.01 03/17/06 ADVANTA BUSINESS RECEIVABLES CORP 8.01,9.01 03/20/06 ADVENT SOFTWARE INC /DE/ DE 1.01 03/14/06 ADVENTRX PHARMACEUTICALS INC DE 4.02,8.01,9.01 03/15/06 ADVENTRX PHARMACEUTICALS INC DE 8.01,9.01 03/20/06 ADVOCAT INC DE 1.01,9.01 03/17/06 AEROSONIC CORP /DE/ DE 1.01 03/20/06 AFC ENTERPRISES INC MN 8.01 03/20/06 AIR PRODUCTS & CHEMICALS INC /DE/ DE 5.02 03/16/06 AIR PRODUCTS & CHEMICALS INC /DE/ DE 7.01,9.01 03/20/06 AIRTRAN HOLDINGS INC NV 7.01,9.01 03/15/06 ALBERTSONS INC /DE/ DE 1.01 03/15/06 Aldabra Acquisition CORP DE 8.01,9.01 03/16/06 ALPHA INNOTECH CORP DE 2.02,9.01 03/20/06 ALPHA INNOTECH CORP DE 7.01,9.01 03/20/06 AMERICAN MEDIA OPERATIONS INC DE 1.01,9.01 03/17/06 American Pallet Leasing, Inc. DE 5.02,9.01 03/20/06 AMERICAN RETIREMENT CORP TN 4.01 03/14/06 AMERICAN TECHNOLOGY CORP /DE/ DE 5.02,7.01,9.01 03/17/06 AMERICANWEST BANCORPORATION WA 2.01,5.02,9.01 03/16/06 AMICAS, Inc. DE 2.02,9.01 03/17/06 AMP PRODUCTIONS LTD NV 4.01 03/13/06 AMREP CORP OK 1.01 03/17/06 AMS HEALTH SCIENCES INC OK 5.02,9.01 03/10/06 ANTIGENICS INC /DE/ DE 1.01 03/15/06 APOLLO INVESTMENT CORP MD 8.01 03/20/06 APPLIED DNA SCIENCES INC NV 5.02,8.01 03/17/06 APPLIED IMAGING CORP DE 2.02,9.01 03/20/06 APPLIED MATERIALS INC /DE DC 3.01 03/16/06 ARENA PHARMACEUTICALS INC DE 3.02 03/17/06 ARTESIAN RESOURCES CORP DE 2.02,9.01 03/16/06 ATWOOD OCEANICS INC TX 7.01,8.01,9.01 03/20/06 AUGRID CORP NV 1.01 03/19/06 BANC ONE HELOC 1999-1 OH 8.01,9.01 03/20/06 BANK ONE AUTO SECURITIZATION TRUST 20 DE 8.01,9.01 03/20/06 BARNABUS ENERGY, INC. NV 1.01,3.02,5.02,9.01 03/15/06 BARR PHARMACEUTICALS INC DE 1.01,9.01 03/20/06 BASIC ENERGY SERVICES INC 7.01,9.01 03/16/06 BASIC ENERGY SERVICES INC 7.01,9.01 03/17/06 BIONOVO INC DE 5.02,9.01 03/15/06 BJ SERVICES CO DE 7.01 03/20/06 BODISEN BIOTECH, INC DE 1.01,2.02,3.02,7.01,9.01 03/15/06 BOOKS A MILLION INC DE 2.02 03/20/06 BORLAND SOFTWARE CORP DE 1.01,9.01 03/14/06 BOSTON SCIENTIFIC CORP DE 1.01,9.01 03/20/06 BOYDS COLLECTION LTD 2.02,9.01 03/17/06 BREK ENERGY CORP NV 4.01,9.01 02/24/06 AMEND BROADCAST INTERNATIONAL INC UT 1.01,9.01 03/16/06 Brookdale Senior Living Inc. DE 9.01 12/30/05 AMEND CALLIDUS SOFTWARE INC 1.01,9.01 03/20/06 CAMBREX CORP DE 2.02,2.06,8.01,9.01 03/20/06 CANCERVAX CORP DE 1.01,3.03,5.03,9.01 03/15/06 CANWEST PETROLEUM CORP 8.01,9.01 03/20/06 CAPACITIVE DEIONIZATION TECHNOLOGY SY NV 1.01 03/16/06 CAPITALSOURCE INC DE 1.01,2.03,9.01 03/14/06 CARACO PHARMACEUTICAL LABORATORIES LT MI 3.02 03/15/06 CARDINAL BANKSHARES CORP VA 2.02,9.01 03/17/06 CAREER EDUCATION CORP DE 8.01,9.01 03/16/06 CARRIZO OIL & GAS INC TX 2.02,9.01 03/20/06 CEDAR FAIR L P DE 1.01,1.02,9.01 03/14/06 CENTRA FINANCIAL HOLDINGS INC WV 2.02,9.01 03/20/06 CentraCore Properties Trust MD 8.01,9.01 03/20/06 CENTRAL FEDERAL CORP DE 8.01,9.01 03/16/06 CHAMPION ENTERPRISES INC MI 1.01,9.01 03/15/06 CHARMING SHOPPES INC PA 1.01,9.01 03/15/06 Chartwell International, Inc. NV 2.03,3.02,9.01 03/15/06 CHECKERS DRIVE IN RESTAURANTS INC /DE DE 2.02,9.01 03/16/06 Chemtura CORP DE 1.01,9.01 12/31/05 CHINA WORLD TRADE CORP NV 4.01,9.01 03/20/06 AMEND CIGNA CORP DE 7.01 03/20/06 CINTAS CORP WA 2.02,9.01 03/16/06 Citi Trends Inc 2.02,7.01,9.01 03/14/06 CLEAR CHANNEL COMMUNICATIONS INC TX 1.01,9.01 03/14/06 CLOROX CO /DE/ DE 1.01,5.02 03/07/06 AMEND CNH WHOLESALE RECEIVABLES LLC DE 8.01,9.01 03/15/06 COBIZ INC CO 1.01,9.01 03/16/06 COHU INC DE 2.01,9.01 03/16/06 COMBINATORX, INC DE 2.02,9.01 03/20/06 COMPASS BANCSHARES INC DE 4.01,9.01 03/20/06 AMEND CONOCOPHILLIPS DE 2.03,8.01 03/15/06 CONOLOG CORP DE 2.02,9.01 03/16/06 CORPORATE EXECUTIVE BOARD CO DE 1.01,9.01 03/14/06 COVANTA HOLDING CORP DE 1.01,9.01 03/17/06 CROSS COUNTRY HEALTHCARE INC DE 2.02,7.01,9.01 03/20/06 CROSSTEX ENERGY INC DE 7.01,9.01 03/20/06 CROSSTEX ENERGY LP DE 7.01,9.01 03/20/06 CURIS INC DE 4.02,9.01 03/16/06 CUTTER & BUCK INC WA 1.01,9.01 03/14/06 CYBER DEFENSE SYSTEMS INC FL 1.01,9.01 03/15/06 DANKA BUSINESS SYSTEMS PLC 1.01,9.01 03/14/06 DECKERS OUTDOOR CORP DE 1.01,5.02,9.01 03/17/06 DEL MONTE FOODS CO DE 1.01,9.01 03/15/06 DENNYS CORP DE 1.01 03/14/06 DIAMOND ONE INC CO 1.01,9.01 03/17/06 DIGITAL LIGHTWAVE INC DE 1.01,2.03,9.01 03/14/06 Digital Music Group, Inc. DE 1.01,2.02,2.03,5.02,5.05,9.01 03/20/06 DIME COMMUNITY BANCSHARES INC DE 1.01 03/16/06 DIRECT RESPONSE FINANCIAL SERVICES IN CO 5.02 03/01/06 DIXIE GROUP INC TN 1.01 03/20/06 DOCUMENT SECURITY SYSTEMS INC NY 8.01 03/14/06 DOLPHIN PRODUCTIONS INC 1.01 03/15/06 DONOBI INC NV 3.02 03/17/06 DPAC TECHNOLOGIES CORP CA 1.01,9.01 03/14/06 DTLL INC MN 7.01,9.01 02/23/06 E J NAK MATTRESS CO UT 4.01,9.01 01/27/06 AMEND EAGLE BANCORP/MT 4.01,9.01 03/16/06 EAST WEST BANCORP INC 2.01,3.02,9.01 03/17/06 ECC Capital CORP 1.01,9.01 03/14/06 ECHOSTAR COMMUNICATIONS CORP NV 1.01 03/14/06 EL PASO CORP/DE DE 7.01,9.01 03/17/06 EMPIRE RESORTS INC DE 1.01,9.01 03/17/06 ENCYSIVE PHARMACEUTICALS INC DE 8.01 03/20/06 ENERGYTEC INC NV 5.02,7.01,9.01 03/18/06 ENSCO INTERNATIONAL INC DE 8.01,9.01 03/20/06 ENVIROKARE TECH INC NV 7.01,9.01 03/20/06 EQUITEX INC DE 1.01,2.01,3.01,3.02,9.01 03/14/06 ESTERLINE TECHNOLOGIES CORP DE 8.01,9.01 03/08/06 ETRIALS WORLDWIDE INC. 8.01,9.01 03/20/06 EVCI Career Colleges Holding Corp DE 2.02 03/17/06 EVERGREEN HOLDINGS INC OR 1.01,9.01 03/10/06 EXELIXIS INC DE 1.01 03/20/06 FAIRPOINT COMMUNICATIONS INC DE 1.01 03/15/06 FASTFUNDS FINANCIAL CORP NV 1.01,9.01 03/14/06 Federal Home Loan Bank of Chicago X1 1.01,5.02 03/20/06 Fieldstone Mortgage Investment Trust, MD 8.01,9.01 03/20/06 FIFTH THIRD AUTO TRUST 2004-A 8.01,9.01 03/20/06 FIRST BANCORP /PR/ PR 1.01,2.02,5.03,8.01,9.01 03/14/06 FIRST FEDERAL BANC OF THE SOUTHWEST I 8.01,9.01 03/20/06 FIRST HARTFORD CORP ME 7.01 03/17/06 FIRST MERCHANTS CORP IN 7.01,9.01 03/20/06 FLEETWOOD ENTERPRISES INC/DE/ DE 5.03,9.01 03/14/06 FLORIDA PUBLIC UTILITIES CO FL 2.02 12/31/05 FNBH BANCORP INC MI 8.01 03/16/06 Fortuna Gaming Corp. NV 8.01 03/20/06 FOSSIL INC DE 1.01,5.03,9.01 03/15/06 FRANKLIN RESOURCES INC DE 8.01,9.01 03/17/06 FULLER H B CO MN 1.01,2.01,7.01,9.01 03/14/06 GAMMACAN INTERNATIONAL INC DE 5.02,9.01 03/20/06 GARDENBURGER INC OR 1.01,1.03,7.01,9.01 03/15/06 GARTNER INC DE 1.01,9.01 03/15/06 GATX CORP NY 7.01,9.01 03/20/06 GETTING READY CORP 1.01,9.01 03/17/06 GIVEMEPOWER CORP NV 5.02,7.01,9.01 03/15/06 GLOBAL MARINE LTD. NV 8.01 03/15/06 GLOBETRAC INC DE 4.01,9.01 02/24/06 AMEND GMX RESOURCES INC OK 7.01,9.01 03/20/06 GOLDFIELD CORP DE 1.01,2.03,9.01 07/15/05 Good Harbor Partners Acquisition Corp DE 8.01,9.01 03/15/06 GSC Capital Corp. Mortgage Trust 2006 DE 2.01,9.01 03/20/06 GSI COMMERCE INC DE 1.01,9.01 03/07/06 Hair Therapists, Inc. NV 2.01,5.01,5.02,5.03, 03/15/06 5.06,8.01,9.01 HAMPTON ROADS BANKSHARES INC VA 5.02 03/20/06 HARTFORD LIFE INSURANCE CO CT 9.01 03/20/06 HEALTH BENEFITS DIRECT CORP 1.01,9.01 03/14/06 HEALTH MANAGEMENT ASSOCIATES INC DE 8.01,9.01 03/20/06 HEALTHWAYS, INC DE 2.02,9.01 03/20/06 HOLOGIC INC DE 1.01 03/15/06 HOSPIRA INC DE 5.02 03/14/06 HOUSEHOLD AFFINITY CREDIT CARD MASTER DE 9.01 03/15/06 HOUSEHOLD PRIVATE LABEL CREDIT CARD M DE 9.01 03/15/06 HSBC Automotive Trust 2005-1 NV 9.01 03/17/06 HSBC Automotive Trust 2005-2 NV 9.01 03/17/06 HSBC Automotive Trust 2005-3 9.01 03/17/06 HUMAN GENOME SCIENCES INC DE 1.01 03/14/06 HuntMountain Resources WA 7.01,8.01,9.01 03/20/06 HYUNDAI ABS FUNDING CORP DE 8.01,9.01 03/15/06 Idea Sports Entertainment Group, Inc. DE 8.01 03/17/06 Ignis Petroleum Group, Inc. 1.01,9.01 03/14/06 IMPART MEDIA GROUP INC NV 5.02,7.01,9.01 03/15/06 IMS HEALTH INC DE 1.01 03/15/06 INDEPENDENT BANK CORP MI 5.02 03/17/06 INDYMAC RESIDENTIAL MORTGAGE-BACKED T DE 9.01 03/09/06 INFORTE CORP DE 8.01 03/13/06 INLAND REAL ESTATE CORP MD 8.01,9.01 03/20/06 INPUT OUTPUT INC DE 4.02 03/14/06 INTELISYS AVIATION SYSTEMS OF AMERICA DE 4.01 03/14/06 INTERPLAY ENTERTAINMENT CORP DE 4.01 03/20/06 AMEND INTERPOOL INC DE 1.01,8.01,9.01 03/14/06 INTERSIL CORP/DE DE 4.01,9.01 03/15/06 JMAR TECHNOLOGIES INC DE 1.01 03/14/06 K TRON INTERNATIONAL INC NJ 2.02,9.01 03/20/06 KAISER ALUMINUM & CHEMICAL CORP DE 1.01,1.02,9.01 03/14/06 KAISER ALUMINUM CORP DE 1.01,1.02,9.01 03/14/06 KANBAY INTERNATIONAL INC 1.01,9.01 03/14/06 KANSAS CITY LIFE INSURANCE CO MO 2.02 12/31/05 KANSAS CITY SOUTHERN DE 8.01,9.01 03/17/06 KENNAMETAL INC PA 1.01,9.01 03/14/06 KEY ENERGY SERVICES INC MD 7.01,8.01,9.01 03/16/06 KITTY HAWK INC DE 2.02,9.01 03/20/06 KUSHI NATURAL FOODS CORP 4.02 03/08/06 AMEND LA JOLLA PHARMACEUTICAL CO DE 1.01,5.02,8.01,9.01 03/14/06 LEXINGTON CORPORATE PROPERTIES TRUST MD 5.05,9.01 03/14/06 LIBERTY PROPERTY TRUST MD 1.01 03/15/06 LIFELINE THERAPEUTICS, INC. CO 7.01,9.01 03/17/06 LINCOLN ELECTRIC HOLDINGS INC OH 8.01,9.01 03/20/06 LIONS GATE ENTERTAINMENT CORP /CN/ 1.01 03/14/06 LITTELFUSE INC /DE DE 1.01 03/15/06 LONGS DRUG STORES CORP MD 1.01,7.01,9.01 03/14/06 LTC PROPERTIES INC MD 8.01 03/17/06 MAINSOURCE FINANCIAL GROUP IN 7.01,9.01 03/17/06 MANITOWOC CO INC WI 5.03 03/16/06 MATRIX BANCORP INC CO 1.01,9.01 03/15/06 MAX & ERMAS RESTAURANTS INC DE 3.01,5.02,7.01 03/14/06 MCGRATH RENTCORP CA 5.02,9.01 03/17/06 MD TECHNOLOGIES INC 1.01,9.01 03/20/06 MEDIACOM COMMUNICATIONS CORP DE 1.01 03/20/06 MEDQUIST INC NJ 1.01 03/14/06 MERCURY INTERACTIVE CORP DE 8.01,9.01 03/17/06 METROPOLITAN HEALTH NETWORKS INC FL 5.02,9.01 03/20/06 MICHAEL FOODS INC/NEW DE 2.02,9.01 03/20/06 MICHAELS STORES INC DE 1.01,5.02,5.03,8.01,9.01 03/14/06 MID AMERICA APARTMENT COMMUNITIES INC TN 1.01,9.01 03/20/06 MIDDLETON DOLL CO WI 1.01,2.01 02/15/06 MIDLAND COGENERATION VENTURE LIMITED MI 5.02 03/20/06 MONMOUTH CAPITAL CORP NJ 7.01,9.01 03/20/06 MONTPELIER RE HOLDINGS LTD D0 7.01,9.01 03/20/06 MOTIENT CORP DE 7.01,8.01,9.01 03/17/06 MRV COMMUNICATIONS INC DE 1.01,3.02,8.01,9.01 03/15/06 MS STRUCTURED SATURNS SERIES 2002-14 DE 8.01,9.01 03/15/06 MS STRUCTURED SATURNS SERIES 2003-2 DE 8.01,9.01 03/15/06 MSC SOFTWARE CORP DE 2.01,9.01 03/14/06 MSX INTERNATIONAL INC DE 1.01,9.01 03/15/06 Mueller Group, Inc. DE 4.02 03/14/06 Mueller Water Products, Inc. DE 4.02 03/14/06 N-VIRO INTERNATIONAL CORP DE 1.01,9.01 03/16/06 NACCO INDUSTRIES INC DE 2.02,7.01,9.01 03/20/06 Nalco Holding CO 1.01,9.01 03/20/06 NANO PROPRIETARY INC TX 1.01,9.01 03/20/06 NATCO GROUP INC DE 1.01 03/15/06 NATIONAL HOLDINGS CORP DE 1.01,3.02,3.03,5.02, 03/15/06 5.03,8.01,9.01 NATURES SUNSHINE PRODUCTS INC UT 4.02,8.01 03/18/06 NETGURU INC DE 1.01,3.01,9.01 03/14/06 NETWORK INSTALLATION CORP NV 1.01,3.02,9.01 03/10/06 NEW DRAGON ASIA CORP FL 7.01,9.01 03/20/06 New York & Company, Inc. 8.01 03/20/06 North Atlantic Holding Company, Inc. DE 1.01,9.01 03/15/06 NORTH ATLANTIC TRADING CO INC NY 1.01,9.01 03/15/06 NORTHLAND CABLE PROPERTIES SEVEN LIMI WA 8.01,9.01 03/20/06 NORTHWESTERN CORP DE 5.03,9.01 03/17/06 NOVADEL PHARMA INC DE 2.02,9.01 03/16/06 Novelis Inc. A6 1.01,8.01 03/14/06 NOVELLUS SYSTEMS INC CA 5.02 03/16/06 NOVELLUS SYSTEMS INC CA 5.02 03/16/06 AMEND O A K FINANCIAL CORP MI 7.01,9.01 03/20/06 OBN HOLDINGS NV 3.02 03/14/06 OCA, INC. / DE / DE 1.03,8.01,9.01 03/14/06 OCEANEERING INTERNATIONAL INC DE 1.01 03/20/06 OIL DRI CORPORATION OF AMERICA DE 1.01,8.01,9.01 03/14/06 OLIN CORP VA 2.05 03/14/06 AMEND OMEGA PROTEIN CORP NV 8.01,9.01 03/17/06 OPENTV CORP 2.02,9.01 03/14/06 OPINION RESEARCH CORP DE 1.01 03/17/06 OPTION CARE INC/DE DE 3.02 03/14/06 ORACLE CORP 2.02,9.01 03/20/06 OUTLOOK GROUP CORP WI 1.01,9.01 03/20/06 OVERSEAS SHIPHOLDING GROUP INC DE 1.01,9.01 03/14/06 PACIFIC GAS & ELECTRIC CO CA 8.01 03/20/06 PATTERSON UTI ENERGY INC DE 2.02,9.01 03/17/06 PDL BIOPHARMA, INC. DE 2.02,9.01 02/27/06 AMEND PEETS COFFEE & TEA INC WA 2.02,9.01 02/16/06 AMEND PENN TREATY AMERICAN CORP PA 2.02,9.01 12/31/05 PENNICHUCK CORP NH 5.02,9.01 03/14/06 PERINI CORP MA 1.01 03/14/06 PETCO ANIMAL SUPPLIES INC DE 1.01 03/14/06 PG&E CORP CA 8.01 03/20/06 PGMI, INC. UT 5.03 03/16/06 PHILLIPS VAN HEUSEN CORP /DE/ DE 2.02,9.01 03/20/06 PIER 1 IMPORTS INC/DE DE 8.01,9.01 03/20/06 PINNACLE FINANCIAL PARTNERS INC TN 1.01,5.02,9.01 03/14/06 PIONEER COMPANIES INC DE 2.02,9.01 03/16/06 PIONEER COMPANIES INC DE 5.02,9.01 03/19/06 PLACER SIERRA BANCSHARES CA 1.01,9.01 03/14/06 PLAYLOGIC ENTERTAINMENT INC DE 8.01 03/16/06 PLAYTEX PRODUCTS INC DE 5.02,9.01 03/20/06 PLIANT CORP UT 8.01,9.01 03/17/06 POWERWAVE TECHNOLOGIES INC DE 1.01 03/15/06 PREMIER COMMUNITY BANKSHARES INC VA 5.02,5.03,9.01 03/14/06 PREMIER EXHIBITIONS, INC. 1.01,9.01 03/14/06 PRIVATEBANCORP INC DE 7.01 03/20/06 PRO DEX INC CO 1.01,2.01,9.01 01/05/06 PROASSURANCE CORP DE 8.01,9.01 03/20/06 PROTECTION ONE INC DE 2.02,9.01 03/20/06 PROTECTIVE LIFE INSURANCE CO TN 9.01 03/16/06 PSB Holdings, Inc. 8.01,9.01 03/16/06 PULASKI FINANCIAL CORP MO 5.02,9.01 11/10/05 PXRE GROUP LTD 1.01,9.01 03/16/06 QAD INC DE 5.02 03/15/06 QEP CO INC DE 2.04 03/14/06 QUADRAMED CORP DE 2.02,8.01,9.01 03/15/06 QUANEX CORP DE 8.01 03/15/06 QUEST DIAGNOSTICS INC DE 1.01,9.01 02/15/06 RADYNE CORP DE 5.02 03/14/06 RAMBUS INC DE 8.01,9.01 03/16/06 RAMP Series 2006-NC2 Trust 8.01,9.01 03/15/06 RELIANT ENERGY INC DE 7.01,9.01 03/20/06 Renaissance Home Equity Loan Trust 20 DE 8.01,9.01 03/07/06 Rock-Tenn CO GA 2.05,9.01 03/17/06 Rockwood Holdings, Inc. DE 2.02,9.01 03/20/06 ROPER INDUSTRIES INC /DE/ DE 1.01,5.02,9.01 03/14/06 RUBIOS RESTAURANTS INC DE 2.02,9.01 03/20/06 SAGA COMMUNICATIONS INC DE 1.01 03/14/06 SAKS CREDIT CARD MASTER TRUST NV 9.01 03/15/06 SAVVIS, Inc. DE 1.01,5.02 03/13/06 SBS TECHNOLOGIES INC NM 8.01,9.01 03/20/06 SCIENCE APPLICATIONS INTERNATIONAL CO DE 5.04,8.01,9.01 03/20/06 SCM MICROSYSTEMS INC DE 1.01,5.02 03/14/06 SCOTIA PACIFIC CO LLC DE 8.01 03/17/06 SEAMLESS WI-FI, INC. 8.01,9.01 03/16/06 SELECT MEDICAL CORP DE 2.02 03/17/06 SENOMYX INC DE 1.01,5.02,9.01 03/14/06 SEVERN BANCORP INC MD 1.01,9.01 03/20/06 Siam Imports, Inc. NV 1.02 02/21/06 SILVER DRAGON RESOURCES, INC. DE 1.01,2.01,3.02,9.01 03/20/06 SIRICOMM INC DE 1.01,9.01 03/15/06 SIRVA INC DE 1.01,8.01,9.01 03/14/06 SOMERSET HILLS BANCORP NJ 7.01 03/20/06 SONIC CORP DE 2.02,9.01 03/20/06 SONTRA MEDICAL CORP MN 1.01 03/15/06 SOUTHWEST COMMUNITY BANCORP CA 8.01,9.01 03/15/06 AMEND Specialty Underwriters Alliance, Inc. DE 1.01,9.01 03/14/06 SPECTRUM PHARMACEUTICALS INC DE 1.01,3.02,9.01 03/17/06 SPECTRUM SCIENCES & SOFTWARE HOLDINGS DE 5.02 03/14/06 STAGE STORES INC NV 8.01,9.01 03/16/06 STEINWAY MUSICAL INSTRUMENTS INC DE 2.02,9.01 03/20/06 STERLING CONSTRUCTION CO INC DE 1.01 03/17/06 STRATEGIC HOTELS & RESORTS, INC 1.01,9.01 03/14/06 SUNRISE TELECOM INC 1.01,9.01 03/14/06 SURMODICS INC MN 1.01,9.01 03/17/06 AMEND Tao Minerals Ltd. NV 1.01,5.02,9.01 03/14/06 TEKTRONIX INC OR 1.01,9.01 03/15/06 TELYNX INC DE 5.02,9.01 03/17/06 Telzuit Medical Technologies, Inc. 1.01,1.02,5.02,8.01,9.01 03/14/06 TIDEWATER INC DE 7.01,9.01 03/15/06 TILDEN ASSOCIATES INC DE 8.01,9.01 01/23/06 TRAFFIX INC DE 4.01,9.01 03/16/06 TRI STATE 1ST BANK INC OH 1.01 03/20/06 TRI VALLEY CORP DE 2.02 03/17/06 TRIARC COMPANIES INC DE 8.01,9.01 03/20/06 TRM CORP OR 1.01,2.02,9.01 03/15/06 TRUST CREATED FEBRUARY 25 1986 1.01,9.01 03/10/06 TRUSTREET PROPERTIES INC MD 1.01,9.01 03/14/06 UCN INC DE 2.02,9.01 03/20/06 UICI DE 8.01,9.01 03/20/06 ULTRATECH INC DE 1.01 03/14/06 United Financial Bancorp Inc 5.03,8.01,9.01 03/16/06 URANERZ ENERGY CORP. NV 1.01,3.02 03/03/06 AMEND US DATAWORKS INC NV 2.03,9.01 03/17/06 Vestin Realty Trust II, Inc 5.03,9.01 03/20/06 VIEWPOINT CORP DE 2.02,9.01 03/20/06 VIRTRA SYSTEMS INC TX 5.02 03/14/06 Volkswagen Auto Lease Trust 2004-A DE 8.01,9.01 03/20/06 Volkswagen Auto Lease Trust 2005-A 8.01,9.01 03/20/06 VOLKSWAGEN AUTO LOAN ENHANCED TRUST 2 8.01,9.01 03/20/06 VOLKSWAGEN AUTO LOAN ENHANCED TRUST 2 DE 8.01,9.01 03/20/06 Volkswagen Auto Loan Enhanced Trust 2 8.01,9.01 03/20/06 Volkswagen Credit Auto Master Owner T DE 8.01,9.01 03/20/06 VYYO INC DE 2.02,9.01 03/20/06 VYYO INC DE 1.01,2.03,3.02,9.01 03/18/06 WARP TECHNOLOGY HOLDINGS INC NV 1.01,9.01 03/14/06 WELLPOINT INC IN 7.01 03/20/06 WESBANCO INC WV 4.01,9.01 03/17/06 WEST MARINE INC DE 1.01 03/14/06 WESTSIDE ENERGY CORP NV 1.01,2.01,2.03 03/15/06 WHITEHALL JEWELLERS INC DE 5.01,5.02,8.01 03/09/06 WILLIAMS CONTROLS INC DE 8.01,9.01 03/16/06 WILLIAMS SONOMA INC CA 1.01,2.02,7.01,9.01 03/15/06 WIRELESS TELECOM GROUP INC NJ 1.01,9.01 03/14/06 WSFS FINANCIAL CORP DE 8.01 03/16/06 XANSER CORP DE 1.01,2.01,2.03,9.01 12/31/05 AMEND XEROX CORP NY 8.01,9.01 03/20/06 ZIFF DAVIS HOLDINGS INC DE 2.02,9.01 03/20/06 ZYNEX MEDICAL HOLDINGS INC NV 1.01,2.03,9.01 03/15/06