SEC NEWS DIGEST Issue 2006-130 July 7, 2006 ENFORCEMENT PROCEEDINGS IN THE MATTER OF WARWICK CAPITAL MANAGEMENT, INC. AND CARL LAWRENCE On July 6, the Commission issued an Order Instituting Administrative and Cease-and-Desist Proceedings Pursuant to Sections 203(e), 203(f) and 203(k) of the Investment Advisers Act (Order) against Warwick Capital Management, Inc. (Warwick) a Bronx, New York based investment adviser and its owner Carl Lawrence (Lawrence) (collectively, the Respondents). In the Order, the Division of Enforcement (Division) alleges that, the Respondents distributed through third-party subscription services false and misleading information about Warwick that: (i) overstated Warwick's assets under management; (ii) overstated the number of Warwick's clients; (iii) falsely represented performance returns that Warwick and Lawrence knew were false and misleading; (iv) falsely represented that Warwick was in compliance with the Association for Investment Management and Research Performance Presentation Standards; (v) falsely claimed that Warwick was registered with the Commission; and (vi) overstated the length of time Warwick had been in the investment advisory business. In its Form ADV filings from 1998 through 2000, Warwick and Lawrence also overstated the number of clients Warwick had and its assets under management. The Division alleges that Warwick willfully violated Sections 203A, 204, 206(1), 206(2), 206(4) and 207 of the Advisers Act and Rules 204- 2(a)(11), 204-2(a)(16) and 206(4)-1(a)(5) thereunder; and that Lawrence willfully violated, or willfully aided and abetted and caused Warwick's violations of, Sections 206(1), 206(2), and 207 of the Advisers Act and that Lawrence willfully aided and abetted and caused Warwick's violations of Sections 203A, 204 and 206(4) of the Advisers Act and Rules 204-2(a)(11), 204-2(a)(16) and 206(4)-1(a)(5) thereunder. A hearing will be scheduled before an administrative law judge to determine whether the allegations contained in the Order are true, to provide the Respondents an opportunity to dispute these allegations, and to determine what sanctions, if any, are appropriate and in the public interest. The Commission directed that an Administrative Law Judge shall issue an initial decision no later than 300 days from the date of service of the Order, pursuant to Rule 360(a)(2) of the Commission's Rules of Practice. (Rel. IA-2530; File No. 3-12357) COMMISSION CHARGES TODD COHEN, FORMER PRINCIPAL OF SUNCOAST CAPITAL GROUP, FOR FAILURE TO REASONABLY SUPERVISE SUNCOAST SECURITIES TRADERS On July 6, the Commission instituted settled public administrative proceedings against Todd J. Cohen of Weston, Florida. Cohen was a principal of Suncoast Capital Group, which was a registered broker- dealer in Fort Lauderdale, Florida. Without admitting or denying the Commission's findings, Cohen consented to the issuance of an Order finding that he failed reasonably to supervise two traders in 1998 and 1999 with a view to detecting and preventing their violations of Section 17(a) of the Securities Act of 1933, Section 10(b) of the Exchange Act of 1934 and Rule 10b-5 thereunder, and failed reasonably to supervise those traders with a view to detecting and preventing their aiding and abetting others' violations of Section 17(a) of the Securities Act, Section 10(b) of the Exchange Act and Rule 10b-5 thereunder. Cohen consented to the issuance of an Order suspending him from acting in a supervisory capacity for any broker, dealer, or investment adviser for a period of six months; requiring him to pay disgorgement of $52,897.11 and prejudgment interest of $30,504.45; and requiring him to pay a civil money penalty in the amount of $50,000. The Commission found that Cohen did not adequately evaluate whether the traders' activity, executing trades between Suncoast and its client, New York Life Insurance Co., involved off-market pricing despite the "red flags" presented by the order tickets and trading blotters. As the traders' immediate and direct supervisor, Cohen was responsible for detecting and preventing their violations of the federal securities laws as a result of the excessive markups and markdowns charged to New York Life. The Commission found that Cohen did not discharge his supervisory duties because he failed to take any steps to investigate the red flags presented by his employees' trading activity. The Commission also found that as a principal with a one- third interest in the general partner that owned approximately sixty- five percent of Suncoast, Cohen shared in the profits generated by the excessive commissions on the trades executed between Suncoast and New York Life. (Rel. 34-54108; IA-2531; File No. 3-12358) IN THE MATTER OF ANTHONY SNELL AND CHARLES LECROY On July 7, the Commission issued an Order Instituting Administrative and Cease-and-Desist Proceedings Pursuant to Sections 15(b)(6), 15B(c)(4), and 21C of the Securities Exchange Act of 1934 against Anthony C. Snell (Snell) and Charles E. LeCroy (LeCroy), formerly associated with J.P. Morgan Securities, Inc. The Division of Enforcement (Division) alleges in the Order Instituting Proceedings (Order) that in April 2003, in an effort to circumvent the requirements of Rule G-38 of the Municipal Securities Rulemaking Board (MSRB), Snell and LeCroy submitted a fictitious invoice to their employer, J.P. Morgan, for the payment of $50,000 for legal services to Ronald A. White (White), an influential attorney with close ties to senior city officials in the City of Philadelphia (City), when they knew that such legal services had not been provided. At the time of this payment, Rule G-38 required, among other things, that municipal securities dealers disclose in writing to issuers and the MSRB their relationships and agreements with consultants. A "consultant" for purposes of Rule G-38 was defined as any person used by a broker, dealer, or municipal securities dealer to obtain or retain municipal securities business where the communication is undertaken in exchange for payment from the broker, dealer, or municipal securities dealer or any other person. Although LeCroy and Snell knew that White had declined to enter into a Rule G-38 consulting agreement with J.P. Morgan, they devised a plan to compensate White by instructing him to prepare a fictitious invoice so that it appeared to be for legal services performed in connection with a bond issue on which White had not actually worked. Snell and LeCroy submitted the invoice to J.P. Morgan for payment, despite knowing that White had not provided any legal services on the bond issue. J.P. Morgan honored the request and paid White $50,000. In June 2004, the United States Attorney's Office for the Eastern District of Pennsylvania indicted Snell and LeCroy and charged each with two counts of wire fraud stemming from the fictitious invoice. Snell and LeCroy pleaded guilty to both counts of wire fraud in January 2005. In July 2005, LeCroy was sentenced to 3 months incarceration on each count, and Snell was sentenced to probation. Among other things, LeCroy and Snell were ordered to pay restitution to J.P. Morgan in the amount of $50,000. The Division alleges that Snell and LeCroy willfully violated Section 15B(c)(1) of the Exchange Act and MSRB Rule G-38. The Division also alleges the criminal convictions as a basis for seeking remedial relief. A hearing will be scheduled before an administrative law judge to determine whether the allegations contained in the Order are true, to provide Snell and LeCroy an opportunity to dispute the allegations, to determine what, if any, remedial action is appropriate and in the public interest, and whether Snell and LeCroy should be ordered to cease and desist from committing or causing violations and any future violations of Section 15B(c)(1) of the Exchange Act and MSRB Rule G- 38. The Order requires the Administrative Law Judge to issue an initial decision no later than 300 days from the date of service of the Order, pursuant to Rule 360(a)(2) of the Commission's Rules of Practice. (Rel 34-54112; File No. 3-12359) DELINQUENT FILERS' STOCK REGISTRATION REVOKED The registration of the stock of Entertech Media Group, Inc., Entertainment Boulevard, Inc., Dawcin International Corp., Easton, Inc., and Trans Continental Entertainment Group, Inc. has been revoked. Each corporation had failed to file any annual or quarterly reports with the Commission for three or more years. Thus, each violated a crucial provision of the federal securities laws that requires public corporations to publicly disclose current, accurate financial information so that investors may make informed decisions. The revocations were ordered in an administrative proceeding before an administrative law judge. (Rel. 34-54111; File No. 3-12329) SELF-REGULATORY ORGANIZATIONS APPROVAL OF PROPOSED RULE CHANGES The Commission approved a proposed rule change (SR-CHX-2006-13) submitted by the Chicago Stock Exchange relating to participant fees and credits. Publication in the Federal Register is expected during the week of July 10. (Rel. 34-54100) The Commission approved a proposed rule change (SR-NASD-2005-140) and Amendments No. 1 and 2 thereto submitted by the National Association of Securities Dealers regarding the Nasdaq Crossing Network. Publication in the Federal Register is expected during the week of July 10. (Rel. 34-54101) The Commission approved a proposed rule change (SR-NASD-2004-043) filed by the National Association of Securities Dealers to amend NASD Rules 2210 and 2211 to require certain member communications with the public to disclose the fund's fees, expenses and standardized performance. Publication in the Federal Register is expected during the week of July 10. (Rel. 34-54103) PROPOSED RULE CHANGE The American Stock Exchange filed a proposed rule change (SR-Amex- 2006-47) and Amendment No. 2 thereto relating to the member firm guarantee for FLEX equity options. Publication in the Federal Register is expected during the week of July 10. (Rel. 34-54104) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change (SR-BSE-2006-12) and Amendment No. 1 thereto filed by the Boston Stock Exchange relating to changes to the Minimum Activity Charge have become immediately effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication in the Federal Register is expected during the week of July 10. (Rel. 34- 54105) 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-1 MBF Heathcare Acquisition Corp., 121 ALHAMBRA PLAZA, SUITE 1100, CORAL GABLES, FL, 33134, (305) 461-1162 - 0 ($301,875,000.00) Equity, (File 333-135610 - Jul. 6) (BR. 09) S-8 VALCOM, INC, 920 COMMERCE STREET, LAS VEGAS, NV, 89106-4501, 702-385-9000 - 5,000,000 ($500,000.00) Equity, (File 333-135611 - Jul. 6) (BR. 05C) S-8 HEINZ H J CO, 600 GRANT ST, PITTSBURGH, PA, 15219, 4124565700 - 1,500,000 ($60,150,000.00) Equity, (File 333-135612 - Jul. 6) (BR. 04B) S-8 KAISER ALUMINUM CORP, KAISER ALUMINUM & CHEMICAL CORP, 5847 SAN FELIPE ST STE 2500, HOUSTON, TX, 77057, 7132673777 - 2,222,222 ($77,777,770.00) Equity, (File 333-135613 - Jul. 6) (BR. 04A) S-8 MERIT MEDICAL SYSTEMS INC, 1600 WEST MERIT PARK WAY, SOUTH JORDAN, UT, 84095, 8012531600 - 0 ($20,535,000.00) Equity, (File 333-135614 - Jul. 6) (BR. 10B) S-8 NT MEDIA CORP OF CALIFORNIA INC, 5410 WILSHIRE BLVD, LOS ANGELES, CA, 90036, 5613479938 - 0 ($375,000.00) Equity, (File 333-135615 - Jul. 6) (BR. 05B) S-8 PGT, Inc., 1070 TECHNOLOGY DRIVE, NOKOMIS, FL, 34275, 941-480-1600 - 5,011,919 ($65,659,423.30) Equity, (File 333-135616 - Jul. 6) (BR. 06) S-3 VIRCO MFG CORPORATION, 2027 HARPERS WAY, TORRANCE, CA, 90501, 3105330474 - 0 ($6,700,255.00) Equity, (File 333-135618 - Jul. 6) (BR. 06A) S-8 KOS PHARMACEUTICALS INC, 1 CEDAR BROOK DRIVE, CRANBURY, NJ, 08512, 609-495-0500 - 0 ($187,450,000.00) Equity, (File 333-135620 - Jul. 6) (BR. 01B) S-8 WORLD ACCEPTANCE CORP, 108 FREDRICK STREET, GREENVILLE, SC, 29607, 8642989800 - 1,000,000 ($35,390,000.00) Equity, (File 333-135621 - Jul. 6) (BR. 07A) F-3 Gentium S.p.A., (39) 031 385111 - 2,409,971 ($34,342,087.00) Equity, (File 333-135622 - Jul. 6) (BR. 01A) S-3 ILINC COMMUNICATIONS INC, 2999 NORTH 44TH STREET, SUITE 650, PHOENIX, AZ, 85018, 6029521200 - 11,783,544 ($6,009,607.40) Equity, (File 333-135623 - Jul. 6) (BR. 03C) 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 ------------------------------------------------------------------------------------------------------- A.C. Moore Arts & Crafts, Inc. PA 2.02,9.01 07/06/06 ABERCROMBIE & FITCH CO /DE/ DE 7.01,9.01 07/06/06 ACCURIDE CORP DE 7.01,9.01 07/03/06 ACNB CORP PA 1.01,9.01 07/03/06 ACUITY BRANDS INC DE 2.02,8.01,9.01 06/29/06 ACUITY BRANDS INC DE 1.01,9.01 06/29/06 ADC TELECOMMUNICATIONS INC MN 8.01,9.01 07/05/06 ADVANCED DIGITAL INFORMATION CORP WA 8.01 07/05/06 ADVANCED MATERIALS GROUP INC NV 2.02,7.01,9.01 06/29/06 ADVANCIS PHARMACEUTICAL CORP 1.01,9.01 06/30/06 ADVO INC DE 8.01,9.01 07/05/06 AEROPOSTALE INC 7.01,9.01 07/06/06 ALANCO TECHNOLOGIES INC AZ 2.01,5.02,9.01 07/06/06 ALLIANCE BANCSHARES CALIFORNIA CA 5.02 06/30/06 ALLIANCE DATA SYSTEMS CORP DE 7.01,9.01 07/06/06 ALLSTATES WORLDCARGO INC NJ 8.01 06/28/06 ALPHARMA INC DE 1.01,5.02,9.01 06/29/06 AMBASSADORS INTERNATIONAL INC DE 5.02 07/03/06 AMERICAN ACCESS TECHNOLOGIES INC FL 8.01,9.01 07/06/06 AMERICAN AIRLINES INC DE 8.01 07/06/06 AMERICAN CONSOLIDATED MANAGEMENT GROU UT 1.01,2.03,3.02,9.01 06/29/06 AMERICAN ELECTRIC POWER CO INC NY 7.01 07/05/06 AMERICAN OIL & GAS INC NV 5.02 06/29/06 AMERICAN SHARED HOSPITAL SERVICES CA 1.01,9.01 06/28/06 AMERICAN SKIING CO /ME DE 8.01 07/06/06 AMERICAN TOWER CORP /MA/ DE 5.02,9.01 07/06/06 AMERICAS CARMART INC TX 2.02,9.01 07/06/06 AMERICHIP INTERNATIONAL INC 8.01,9.01 06/28/06 AMR CORP DE 8.01 07/06/06 ANDAIN, INC. NV 1.01,3.02,8.01 07/03/06 ANNTAYLOR STORES CORP DE 7.01,9.01 07/06/06 ANSYS INC DE 1.01,9.01 06/30/06 APPLIANCE RECYCLING CENTERS OF AMERIC MN 1.01,9.01 06/29/06 ARCADIA RESOURCES, INC NV 1.01,2.03,3.02,8.01,9.01 06/29/06 ARENA PHARMACEUTICALS INC DE 1.01,3.02,9.01 06/30/06 ARGONAUT GROUP INC DE 1.01 06/30/06 ASPEN TECHNOLOGY INC /DE/ DE 1.01,9.01 06/29/06 ATHEROGENICS INC GA 1.01,8.01 07/05/06 AVATECH SOLUTIONS INC DE 5.02,9.01 07/03/06 AXESSTEL INC NV 1.01,1.02,5.02,9.01 06/30/06 AXM PHARMA INC 2.01,9.01 07/06/06 BANK JOS A CLOTHIERS INC /DE/ DE 8.01,9.01 07/06/06 BEAR STEARNS COMMERCIAL MORTGAGE SECU DE 8.01,9.01 06/21/06 BEBE STORES INC CA 2.02,9.01 07/01/06 BJs RESTAURANTS INC CA 8.01,9.01 07/06/06 BLACKBAUD INC 5.02 06/30/06 Bloodhound Search Technologies, Inc. NV 4.01,9.01 06/20/06 BORLAND SOFTWARE CORP DE 1.01,5.02,9.01 07/05/06 BPZ ENERGY INC CO 1.01,3.02,9.01 06/30/06 BPZ ENERGY INC CO 1.01,9.01 07/06/06 BRISTOL WEST HOLDINGS INC 5.02 07/01/06 BRUNSWICK BANCORP NJ 5.02 06/14/06 BSD MEDICAL CORP DE 7.01,9.01 07/06/06 BSQUARE CORP /WA WA 1.02 06/29/06 BUSINESS OBJECTS S.A. 2.02,9.01 07/06/06 CADIZ INC DE 5.02,5.03,9.01 06/30/06 CAPITAL ONE FUNDING, LLC 8.01,9.01 06/30/06 CARDINAL FINANCIAL CORP VA 1.01,5.02,9.01 06/29/06 CAREY W P & CO LLC DE 1.01,9.01 06/29/06 AMEND Carrington Mortgage Loan Trust, Serie DE 8.01,9.01 07/06/06 CCH II LLC 2.01,9.01 07/01/06 CCO HOLDINGS LLC 2.01,9.01 07/01/06 Celanese CORP DE 8.01,9.01 07/05/06 CepTor CORP 1.01,2.03,3.02,9.01 06/29/06 CHARLOTTE RUSSE HOLDING INC 1.01,9.01 06/29/06 CHARTER COMMUNICATIONS HOLDINGS LLC DE 2.01,9.01 07/01/06 CHARTER COMMUNICATIONS INC /MO/ DE 2.01,9.01 07/01/06 China Industrial Waste Management Inc NV 4.01 06/09/06 AMEND CHIPOTLE MEXICAN GRILL INC 1.02 06/30/06 CIBER INC DE 2.02,9.01 07/06/06 CINERGY CORP DE 1.01 06/29/06 CIRTRAN CORP NV 1.01,3.02,9.01 06/30/06 CITIGROUP INC DE 9.01 06/30/06 CLAIBORNE LIZ INC DE 9.01 07/06/06 CLAIRES STORES INC DE 2.02,9.01 07/06/06 CLECO CORP LA 1.01,9.01 06/29/06 COACH INDUSTRIES GROUP INC NV 8.01 06/30/06 COASTAL BANKING CO INC SC 1.01,2.03,9.01 06/30/06 COMMUNITY SHORES BANK CORP MI 5.02 06/29/06 Con-way Inc. DE 8.01 07/05/06 CONOCOPHILLIPS DE 2.02,9.01 07/06/06 CONVERGYS CORP OH 1.02 06/30/06 CORAUTUS GENETICS INC DE 1.01,3.02,5.03,9.01 06/30/06 CORDIA CORP NV 5.02 07/06/06 CORPORATE OFFICE PROPERTIES TRUST MD 1.01,9.01 06/29/06 CORPORATE PROPERTY ASSOCIATES 12 INC MD 1.01,9.01 06/29/06 AMEND CORPORATE PROPERTY ASSOCIATES 14 INC MD 1.01,9.01 06/29/06 AMEND CORRECTIONS CORP OF AMERICA MD 1.01,9.01 07/01/06 COUSINS PROPERTIES INC GA 2.01,9.01 06/29/06 COVALENT GROUP INC NV 8.01,9.01 07/06/06 CREDIT SUISSE (USA) INC DE 9.01 06/30/06 CROSSTEX ENERGY INC DE 1.01,2.01,2.03,3.02,7.01,9.01 06/29/06 CROSSTEX ENERGY LP DE 1.01,2.01,2.03,3.02, 06/29/06 3.03,5.03,7.01,9.01 DAVITA INC DE 1.01,9.01 06/29/06 DEB SHOPS INC PA 8.01,9.01 07/06/06 DEL MONTE FOODS CO DE 1.01,9.01 06/29/06 DEL MONTE FOODS CO DE 5.02 06/29/06 DELTA & PINE LAND CO DE 2.02,9.01 05/31/06 DENNYS CORP DE 2.02,9.01 06/28/06 DESIGN WITHIN REACH INC DE 1.01,9.01 06/22/06 DEVELOPERS DIVERSIFIED REALTY CORP OH 1.01,9.01 06/29/06 DEWEY ELECTRONICS CORP NY 2.04 06/30/06 Diamond Foods Inc DE 8.01,9.01 07/06/06 DIAMOND HILL INVESTMENT GROUP INC OH 8.01 06/30/06 DICKS SPORTING GOODS INC DE 1.01,9.01 07/01/06 DILLARDS INC DE 7.01,9.01 07/06/06 DISTRIBUTED ENERGY SYSTEMS CORP DE 5.02,9.01 07/06/06 DOLLAR GENERAL CORP TN 7.01,9.01 07/06/06 DOV PHARMACEUTICAL INC DE 1.01,1.02,5.02,8.01,9.01 06/29/06 DRESS BARN INC CT 2.02,9.01 07/06/06 DRUGMAX INC NV 1.01,1.02,2.03,3.02,9.01 06/29/06 AMEND DUKE CAPITAL LLC DE 1.01,9.01 06/29/06 Duke Energy CORP DE 1.01 06/29/06 Duke Power CO LLC NC 1.01 06/29/06 DUKE REALTY CORP IN 5.03,8.01,9.01 06/29/06 DUKE REALTY LIMITED PARTNERSHIP/ IN 3.02,5.03,8.01,9.01 06/29/06 DUQUESNE LIGHT HOLDINGS INC PA 1.01,9.01 07/05/06 DURAVEST INC 4.01,9.01 05/15/06 AMEND DUSKA THERAPEUTICS, INC. NV 5.02,9.01 06/30/06 DYNAMIC LEISURE CORP MN 1.01,3.02,8.01,9.01 06/29/06 DYNTEK INC DE 1.01,3.02,9.01 06/29/06 Eagle Bulk Shipping Inc. 7.01 06/30/06 Eagle Bulk Shipping Inc. 7.01 07/05/06 Eagle Bulk Shipping Inc. 7.01 07/06/06 EFJ INC DE 2.02,9.01 07/06/06 EGPI FIRECREEK, INC. NV 2.01,9.01 11/14/05 AMEND EL PASO CORP/DE DE 7.01,9.01 07/06/06 ELECTRIC CITY CORP DE 1.01,2.01,3.02,5.02,9.01 06/29/06 ENCORE MEDICAL CORP DE 7.01,9.01 06/30/06 ENER1 INC FL 1.01,2.03,3.02 06/30/06 EnerSys DE 1.01,2.03,7.01,9.01 06/29/06 EOG RESOURCES INC DE 7.01 07/06/06 EPOCH HOLDING CORP DE 8.01 06/30/06 ESCALON MEDICAL CORP PA 1.01,4.01,5.02,9.01 06/30/06 EXAR CORP DE 1.01,1.02,5.02,9.01 06/29/06 EXCELSIOR LASALLE PROPERTY FUND INC 3.02 07/06/06 EXIDE TECHNOLOGIES DE 1.01 06/28/06 EXPRESSJET HOLDINGS INC DE 5.02,9.01 07/05/06 FAMILY DOLLAR STORES INC DE 7.01,9.01 07/06/06 Federal Home Loan Bank of Dallas 2.03 06/30/06 Federal Home Loan Bank of New York X1 2.03,9.01 06/30/06 Federal Home Loan Bank of San Francis X1 2.03 06/30/06 Feldman Mall Properties, Inc. MD 2.01,2.03,2.04 06/29/06 FERRO CORP OH 1.01,2.03,2.04,9.01 06/29/06 Fidelity National Information Service 5.02 07/01/06 Fidelity National Title Group, Inc. 5.02 07/01/06 Fieldstone Mortgage Investment CORP MD 8.01,9.01 07/06/06 FNB CORP/FL/ FL 8.01,9.01 06/30/06 FONAR CORP DE 8.01 06/30/06 FRANKLIN LAKE RESOURCES INC /NV NV 5.02,8.01,9.01 07/05/06 FUEGO ENTERTAINMENT, INC. NV 5.02 07/05/06 FUEGO ENTERTAINMENT, INC. NV 8.01 07/05/06 AMEND FULTON FINANCIAL CORP PA 1.01 07/06/06 FX ENERGY INC NV 7.01,9.01 07/05/06 Gaming Partners International CORP NV 1.01,2.01,2.03 06/29/06 GAP INC DE 7.01,9.01 07/06/06 GENWORTH LIFE & ANNUITY INSURANCE CO VA 8.01 06/29/06 GILDER ENTERPRISES INC NV 1.01,2.01,3.02,4.01,5.01, 06/30/06 5.02,5.03,5.06,9.01 GL ENERGY & EXPLORATION INC DE 5.02 06/30/06 Global Cash Access Holdings, Inc. DE 7.01 07/05/06 GLOBAL IMAGING SYSTEMS INC DE 1.01,9.01 06/29/06 GLOBAL MEDIA GROUP HOLDINGS INC DE 3.02 06/30/06 Global Wataire, Inc. NV 1.02,5.02,8.01 06/27/06 GLOBALNET CORP NV 1.01,2.03,3.02,9.01 06/29/06 GLOBALSANTAFE CORP 7.01,9.01 07/06/06 GNC CORP DE 2.02,9.01 07/06/06 GNC CORP DE 5.02 07/06/06 GNC CORP DE 1.01,9.01 07/06/06 Golf Galaxy, Inc. MN 7.01,9.01 07/06/06 GP STRATEGIES CORP DE 1.01 07/01/06 GRANITE BROADCASTING CORP DE 1.01,5.03,8.01,9.01 07/03/06 H&R BLOCK INC MO 1.01,2.03 06/29/06 HealthMarkets, Inc. DE 5.02,9.01 07/01/06 HEMACARE CORP /CA/ CA 1.01,9.01 07/05/06 HISTORIC PRESERVATION PROPERTIES 1989 DE 2.01,9.01 06/29/06 HOOKER FURNITURE CORP VA 2.02,9.01 07/06/06 HORIZON HEALTH CORP /DE/ DE 2.02,9.01 07/06/06 HORIZON OFFSHORE INC DE 1.01,8.01,9.01 06/29/06 HOT TOPIC INC /CA/ CA 1.01,9.01 07/06/06 HOUSTON AMERICAN ENERGY CORP DE 1.01,5.02 07/05/06 Huron Consulting Group Inc. DE 1.01,9.01 07/01/06 HYDROGEN ENGINE CENTER, INC. NV 9.01 07/05/06 IDAHO GENERAL MINES INC ID 5.02 06/30/06 IDERA PHARMACEUTICALS, INC. DE 3.03,5.03,9.01 06/29/06 ILINC COMMUNICATIONS INC DE 1.01,3.02,9.01 06/30/06 IMAGE SENSING SYSTEMS INC MN 5.02 06/30/06 IMS HEALTH INC DE 1.01,2.03,9.01 07/01/06 INDEVUS PHARMACEUTICALS INC DE 8.01,9.01 06/30/06 INDUSTRIAL MINERALS INC 5.02 07/03/06 INTEL CORP DE 1.01,9.01 07/06/06 Intermec, Inc. DE 1.01,8.01 06/29/06 INTERNATIONAL RECTIFIER CORP /DE/ DE 8.01 06/29/06 INTERNATIONAL SPEEDWAY CORP FL 2.02,7.01,8.01,9.01 07/06/06 IOMAI CORP 5.02 07/05/06 ISCO INTERNATIONAL INC DE 7.01,9.01 07/06/06 Island Residences Club, Inc. 1.01,9.01 07/01/06 J P MORGAN CHASE & CO DE 9.01 06/30/06 J P MORGAN CHASE & CO DE 9.01 07/03/06 JAKKS PACIFIC INC DE 4.01,9.01 07/06/06 AMEND JDA SOFTWARE GROUP INC DE 1.01,2.01,2.02,2.03, 07/05/06 3.02,5.02,5.03,9.01 JDS UNIPHASE CORP /CA/ DE 1.01 07/06/06 JO-ANN STORES INC OH 7.01,9.01 07/06/06 JO-ANN STORES INC OH 1.01,5.02,9.01 06/29/06 K-FED BANCORP 8.01 07/05/06 KAISER ALUMINUM CORP DE 1.01,1.02,2.03,3.03,5.02, 06/30/06 5.03,5.05,8.01,9.01 KAISER ALUMINUM CORP DE 2.01,3.02,5.01 07/06/06 KNOLOGY INC DE 1.01,9.01 06/30/06 KOHLS CORPORATION WI 7.01,9.01 07/06/06 LABRANCHE & CO INC DE 2.02,9.01 07/06/06 LAKEFIELD VENTURES INC 5.03,7.01,9.01 07/05/06 LASERCARD CORP DE 1.01 06/29/06 Legacy Bancorp, Inc. DE 7.01,9.01 07/05/06 LESCO INC/OH OH 2.02,9.01 07/06/06 LIGHTING SCIENCE GROUP CORP DE 1.01,2.03,9.01 06/29/06 Lightstone Value Plus Real Estate Inv MD 2.01,2.03,7.01,9.01 06/30/06 LONGS DRUG STORES CORP MD 7.01,9.01 07/06/06 MARGO CARIBE INC PR 8.01,9.01 07/06/06 MARSH SUPERMARKETS INC IN 2.04,2.05,8.01 06/30/06 MARVELL TECHNOLOGY GROUP LTD D0 5.03,9.01 06/29/06 MASTR Asset Backed Securities Trust 2 DE 9.01 05/30/06 MD TECHNOLOGIES INC 7.01 07/05/06 MEADOW VALLEY CORP NV 8.01,9.01 07/05/06 MEADWESTVACO CORP DE 2.01,9.01 07/05/06 MedAire, Inc. NV 4.01,9.01 06/30/06 MEDICAL NUTRITION USA INC NJ 1.01,9.01 07/06/06 MEMORY PHARMACEUTICALS CORP 1.01,9.01 07/05/06 MENTOR CORP /MN/ MN 1.01,9.01 07/06/06 MERRILL LYNCH & CO INC DE 8.01 07/06/06 METRO ONE TELECOMMUNICATIONS INC OR 3.03,5.03,7.01,9.01 07/05/06 MICHAELS STORES INC DE 1.01,8.01,9.01 06/30/06 MICRUS ENDOVASCULAR CORP 8.01,9.01 07/06/06 MILLIPORE CORP /MA MA 1.01,9.01 06/30/06 MILLS CORP DE 1.02,9.01 05/31/06 MOBILITY ELECTRONICS INC DE 1.02,9.01 06/30/06 MODAVOX INC 5.02 03/31/06 MORGAN STANLEY DE 3.03,5.03,8.01,9.01 07/05/06 MortgageIT Holdings, Inc. MD 1.01,9.01 06/29/06 MOTOROLA INC DE 2.02,9.01 07/06/06 MOVIE STAR INC /NY/ NY 1.01,9.01 06/30/06 MS STRUCTURED SATURNS SERIES 2001-6 DE 8.01,9.01 06/30/06 NATIONAL ATLANTIC HOLDINGS CORP NJ 8.01 07/05/06 NATIONAL LAMPOON INC CA 5.02,9.01 07/05/06 NATIONAL RETAIL PROPERTIES, INC. MD 4.01,9.01 06/30/06 NATROL INC DE 5.02,9.01 07/03/06 NATURAL ALTERNATIVES INTERNATIONAL IN DE 1.02,2.02,5.02,9.01 06/29/06 NEIMAN MARCUS GROUP INC DE 2.02,7.01 07/06/06 NEUROCRINE BIOSCIENCES INC CA 1.02,8.01 07/05/06 NEW CENTURY FINANCIAL CORP MD 1.01 06/29/06 New York & Company, Inc. 7.01,9.01 07/06/06 NEWPARK RESOURCES INC DE 5.02 06/29/06 NEXT INC/TN DE 7.01,9.01 07/06/06 NEXT INC/TN DE 2.02,9.01 07/06/06 NMS COMMUNICATIONS CORP DE 2.02,9.01 07/06/06 Nomura Asset Acceptance Corporation, 1.01,6.02,9.01 06/30/06 Nomura Home Equity Loan, Inc., Home E DE 9.01 06/30/06 NORDSTROM INC WA 7.01 07/06/06 NORTEL NETWORKS CORP 1.01,2.03,9.01 06/29/06 NORTEL NETWORKS LTD 1.01,2.03,9.01 06/29/06 NORTHWESTERN CORP DE 1.01,7.01,9.01 07/06/06 NOVAMED INC DE 1.01,9.01 06/29/06 NYFIX INC DE 1.01,3.02,9.01 06/29/06 OPEN TEXT CORP A6 1.01,2.02 07/06/06 OPENTV CORP 4.01 06/29/06 OPENWAVE SYSTEMS INC DE 2.02,9.01 07/06/06 Option One Mortgage Loan Trust Series DE 9.01 06/22/06 ORAGENICS INC FL 3.02,8.01,9.01 07/05/06 ORIENT EXPRESS HOTELS LTD 8.01,9.01 06/05/06 ORTHODONTIX INC FL 5.02 07/05/06 ORTHOLOGIC CORP DE 3.02,9.01 07/03/06 OSI PHARMACEUTICALS INC DE 1.01,8.01,9.01 06/14/06 OSI SYSTEMS INC CA 1.01,9.01 06/28/06 OWENS MORTGAGE INVESTMENT FUND A CALI CA 4.01,9.01 07/06/06 OXIGENE INC DE 1.01,5.02,9.01 06/29/06 Pacific Northwest Productions Inc. NV 1.01,3.02,9.01 06/28/06 PANERA BREAD CO DE 2.02,9.01 07/06/06 PANTRY INC DE 1.01,5.02,9.01 07/05/06 PAR PHARMACEUTICAL COMPANIES, INC. DE 2.02,4.02,7.01,9.01 06/29/06 PAREXEL INTERNATIONAL CORP MA 2.02,9.01 07/05/06 PARLUX FRAGRANCES INC DE 3.01,9.01 06/30/06 Patient Safety Technologies, Inc DE 1.01,9.01 06/29/06 PDL BIOPHARMA, INC. DE 1.01,2.03,8.01,9.01 07/06/06 PEERLESS MANUFACTURING CO TX 1.01,9.01 06/29/06 PEOPLES BANCORP OF NORTH CAROLINA INC NC 8.01 06/28/06 PERFORMANCE CAPITAL MANAGEMENT LLC CA 2.03 06/30/06 PETROLEUM DEVELOPMENT CORP NV 7.01,9.01 07/06/06 PHILADELPHIA CONSOLIDATED HOLDING COR PA 1.01,9.01 06/30/06 PIER 1 IMPORTS INC/DE DE 8.01,9.01 07/06/06 PIZZA INN INC /MO/ MO 5.02 07/05/06 PLANETOUT INC DE 2.05,5.02 06/29/06 PLATINUM ENERGY RESOURCES INC DE 1.01,9.01 06/30/06 PLX TECHNOLOGY INC DE 5.02,9.01 07/06/06 PMC SIERRA INC DE 5.02,7.01,9.01 06/30/06 POLYMEDICA CORP MA 1.01,5.02,9.01 06/29/06 PPL CORP PA 1.01,8.01,9.01 07/06/06 PRINCIPAL LIFE INSURANCE CO IA 9.01 06/30/06 PRINCIPAL LIFE INSURANCE CO IA 9.01 06/30/06 PRINCIPAL LIFE INSURANCE CO IA 9.01 06/30/06 ProLink Holdings Corp. DE 1.01 06/30/06 PROQUEST CO DE 8.01,9.01 06/29/06 QUAKER FABRIC CORP /DE/ DE 8.01 07/06/06 QUALMARK CORP CO 5.02 06/30/06 QUANTUM CORP /DE/ DE 8.01 07/06/06 QUANTUM ENERGY INC. 5.02 06/28/06 QUANTUM FUEL SYSTEMS TECHNOLOGIES WOR DE 3.02,9.01 06/29/06 QUEST RESOURCE CORP NV 7.01,9.01 07/05/06 QUEST RESOURCE CORP NV 7.01 07/06/06 RACINO ROYALE, INC. NV 3.01,5.03,9.01 07/05/06 RBS GLOBAL INC DE 7.01,8.01,9.01 07/05/06 RELIABILITY INC TX 2.01 07/06/06 REMEC INC CA 8.01 07/05/06 RENAISSANCE HOME EQUITY LOAN TRUST 20 DE 8.01,9.01 06/05/06 RENAISSANCERE HOLDINGS LTD 1.01,5.02,9.01 06/30/06 REWARDS NETWORK INC DE 1.01,9.01 06/30/06 RIVIERA HOLDINGS CORP NV 7.01,9.01 07/06/06 Rudy 45 4.01,4.02 06/16/06 AMEND RUSS BERRIE & CO INC NJ 5.02,5.03,8.01,9.01 06/29/06 RYDER SYSTEM INC FL 4.01,9.01 09/22/05 AMEND RYDER SYSTEM INC FL 4.01,9.01 09/22/05 AMEND SAKS INC TN 8.01,9.01 07/06/06 SALEM COMMUNICATIONS CORP /DE/ DE 1.02,2.04,9.01 07/06/06 SCO GROUP INC DE 1.01 07/01/06 SEABOARD CORP /DE/ DE 9.01 07/06/06 SEACHANGE INTERNATIONAL INC DE 1.01,2.01,3.02,9.01 06/30/06 SEALY CORP DE 5.02,9.01 06/29/06 SEAWRIGHT HOLDINGS INC DE 1.01,2.03 06/29/06 Securitized Asset Backed Receivables 8.01,9.01 07/06/06 SEQUA CORP /DE/ DE 1.01,9.01 07/06/06 SERVICE 1ST BANCORP CA 1.01,8.01,9.01 06/30/06 SERVICE 1ST BANCORP CA 5.02 05/30/06 AMEND SHELTER PROPERTIES VI LIMITED PARTNER CA 2.01,9.01 06/30/06 SHOE PAVILION INC DE 2.02,9.01 07/06/06 SILVERSTAR HOLDINGS LTD B0 1.01,8.01,9.01 06/30/06 SITESTAR CORP NV 1.01,9.01 07/01/06 SMURFIT STONE CONTAINER CORP DE 1.01,2.01,8.01,9.01 07/06/06 Solexa, Inc. DE 1.01,9.01 07/05/06 SOMERSET INTERNATIONAL GROUP,INC. DE 3.02 06/30/06 SOUTHWEST CASINO CORP 1.01,5.02,7.01,9.01 06/07/06 SPANISH BROADCASTING SYSTEM INC DE 1.01,5.02,9.01 07/02/06 SPECTRE GAMING INC MN 1.01,9.01 06/29/06 STANDARD MANAGEMENT CORP IN 1.01,9.01 06/29/06 STARWOOD HOTEL & RESORTS WORLDWIDE IN MD 1.01,2.03,9.01 06/29/06 STEEL DYNAMICS INC IN 5.03,9.01 06/29/06 STERLING FINANCIAL CORP /WA/ WA 8.01,9.01 07/05/06 STOCKGROUP INFORMATION SYSTEMS INC CO 4.01,9.01 05/30/06 STRATEGIC HOTELS & RESORTS, INC 1.01,7.01,9.01 06/30/06 Sun American Bancorp DE 2.02,8.01,9.01 06/30/06 SUNOCO INC PA 1.01,2.03 06/30/06 SUNSET FINANCIAL RESOURCES INC 8.01 06/30/06 SUNTERRA CORP MD 3.01,8.01,9.01 07/05/06 SUPERVALU INC DE 5.02 06/30/06 TARGET CORP MN 8.01,9.01 07/06/06 Tarpon Industries, Inc. MI 5.02 07/03/06 TARRANT APPAREL GROUP CA 1.01 07/05/06 TENET HEALTHCARE CORP NV 8.01 06/30/06 TENNANT CO MN 5.03,9.01 07/05/06 THINK PARTNERSHIP INC NV 1.01,3.02,5.02,9.01 06/30/06 TIBCO SOFTWARE INC DE 2.02,9.01 07/06/06 TODD SHIPYARDS CORP WA 8.01 06/26/06 TODD SHIPYARDS CORP WA 5.02 07/06/06 TRANSTECHNOLOGY CORP DE 8.01 07/05/06 TRI-CONTINENTAL CORP MD 5.03 07/06/06 TRIAD FINANCIAL CORP CA 3.02 06/30/06 TRICO MARINE SERVICES INC DE 1.01,2.01,5.02,8.01,9.01 07/06/06 TRUEYOU.COM DE 1.01,2.03,3.02,9.01 06/30/06 TUESDAY MORNING CORP/DE DE 2.02,9.01 07/06/06 TUMBLEWEED COMMUNICATIONS CORP DE 1.01,5.02,9.01 06/30/06 TUTOGEN MEDICAL INC FL 1.01,2.03,3.01,3.02,8.01,9.01 06/29/06 U S GOLD CORP CO 8.01,9.01 06/30/06 AMEND U S GOLD CORP CO 8.01,9.01 06/30/06 AMEND UAP HOLDING CORP DE 2.02,9.01 07/06/06 UIL HOLDINGS CORP CT 8.01,9.01 07/06/06 UIL HOLDINGS CORP CT 2.06 07/06/06 ULTRA CLEAN HOLDINGS INC 1.01,2.01,5.02,9.01 06/29/06 UNITED COMPONENTS INC DE 2.01,9.01 06/30/06 UNITRIN INC DE 8.01 07/01/06 US AIRWAYS GROUP INC DE 2.02,9.01 07/06/06 VALASSIS COMMUNICATIONS INC DE 8.01,9.01 07/06/06 VALASSIS COMMUNICATIONS INC DE 7.01,9.01 07/06/06 Valentec Systems, Inc DE 8.01,9.01 06/30/06 VAXGEN INC DE 1.01,2.01,8.01,9.01 06/28/06 VCG HOLDING CORP CO 8.01,9.01 07/05/06 VELOCITY EXPRESS CORP DE 1.01,3.03,5.03,9.01 06/29/06 VERTICALNET INC PA 1.01,8.01,9.01 05/19/06 VERTRUE INC DE 5.02 07/01/06 VIDEO DISPLAY CORP GA 1.01,1.02,2.03,9.01 06/29/06 VITESSE SEMICONDUCTOR CORP DE 9.01 07/05/06 WASTE MANAGEMENT INC DE 5.02,5.03,9.01 06/29/06 WELLS FARGO & CO/MN DE 9.01 07/06/06 WEST MARINE INC DE 2.02,9.01 07/06/06 WESTMORELAND COAL CO DE 1.01,2.01,2.03 06/29/06 WESTPAC SECURITISATION MGT PTY LTD SE 9.01 05/12/05 WESTPAC SECURITISATION MGT PTY LTD SE 9.01 05/12/05 WHITNEY HOLDING CORP LA 1.01,9.01 06/27/06 WILLIAM LYON HOMES DE 1.01,9.01 06/29/06 WILLIAMS SCOTSMAN INTERNATIONAL INC DE 5.02,8.01,9.01 06/29/06 WINDSWEPT ENVIRONMENTAL GROUP INC DE 1.01,9.01 06/30/06 WINMARK CORP MN 1.01,9.01 06/29/06 WINSONIC DIGITAL MEDIA GROUP LTD NV 7.01,9.01 06/30/06 WORLD AIR HOLDINGS, INC. 1.02 07/05/06 XENOGEN CORP DE 1.01,2.03,9.01 07/06/06 XSUNX INC CO 5.02 06/30/06 YADKIN VALLEY FINANCIAL CORP NC 8.01,9.01 07/05/06 AMEND YP CORP NV 7.01,9.01 07/06/06 ZAREBA SYSTEMS INC MN 1.01,9.01 06/29/06 ZIMMER HOLDINGS INC DE 1.01,9.01 06/30/06 ZORAN CORP \DE\ DE 8.01,9.01 07/03/06