SEC NEWS DIGEST Issue 2006-79 April 25, 2006 COMMISSION ANNOUNCEMENTS CHAIRMAN COX TO TESTIFY Christopher Cox, Chairman, U.S. Securities and Exchange Commission, will testify before the House Appropriations Subcommittee on Science, the Departments of State, Justice, and Commerce, and Related Agencies on Thursday, April 27, 2006. Chairman Cox's testimony, which concerns the Commission's FY 2007 Appropriations request, will be delivered at a hearing of the Subcommittee in Room H-309 of the Capitol Building at 10:00 a.m. SECURITIES AND EXCHANGE COMMISSION SUSPENDS TRADING IN SKYGIVERS, INC. FOR FAILURE TO MAKE REQUIRED PERIODIC FILINGS The Commission announced the temporary suspension of trading of the securities of the following issuer, commencing at 9:30 a.m. EDT on April 25, 2006, and terminating at 11:59 p.m. EDT on May 8, 2006: Skygivers, Inc. (SKGV) The Commission temporarily suspended trading in the securities of SKGV due to a lack of current and accurate information about the company because it has not filed periodic reports with the Commission since the period ended Dec. 31, 2000. This order was entered pursuant to Section 12(k) of the Securities and Exchange Act of 1934 (Exchange Act). The Commission cautions brokers, dealers, shareholders and prospective purchasers that they should carefully consider the foregoing information along with all other currently available information and any information subsequently issued by this company. Brokers and dealers should be alert to the fact that, pursuant to Exchange Act Rule 15c2-11, at the termination of the trading suspensions, no quotation may be entered relating to the securities of the subject company unless and until the broker or dealer has strictly complied with all of the provisions of the rule. If any broker or dealer is uncertain as to what is required by the rule, it should refrain from entering quotations relating to the securities of this company that has been subject to a trading suspension until such time as it has familiarized itself with the rule and is certain that all of its provisions have been met. Any broker or dealer with questions regarding the rule should contact the staff of the Securities and Exchange Commission in Washington, D.C. at (202) 551-5720. If any broker or dealer enters any quotation which is in violation of the rule, the Commission will consider the need for prompt enforcement action. If any broker, dealer or other person has any information which may relate to this matter, they should immediately communicate it to the Delinquent Filings Branch of the Division of Enforcement at (202) 551- 5466, or by e-mail at DelinquentFilings@sec.gov. (Rel. 34-53711) SECURITIES AND EXCHANGE COMMISSION SUSPENDS TRADING IN BULLHIDE CORP. FOR FAILURE TO MAKE REQUIRED PERIODIC FILINGS The Commission announced the temporary suspension of trading of the securities of the following issuer, commencing at 9:30 a.m. EDT on April 25, 2006 and terminating at 11:59 p.m. EDT on May 8, 2006: Bulhide Corp. (a/k/a Bullhide Liner Corp.) (BULH) (Bullhide Corp.) The Commission temporarily suspended trading in the securities of Bullhide Corp. due to a lack of current and accurate information about the company because it has not filed periodic reports with the Commission since the period ended Dec. 31, 1999. This order was entered pursuant to Section 12(k) of the Securities Exchange Act of 1934 (Exchange Act) Section 12(k). The Commission cautions brokers, dealers, shareholders and prospective purchasers that they should carefully consider the foregoing information along with all other currently available information and any information subsequently issued by this company. Brokers and dealers should be alert to the fact that, pursuant to Exchange Act Rule 15c2-11, at the termination of the trading suspensions, no quotation may be entered relating to the securities of the subject company unless and until the broker or dealer has strictly complied with all of the provisions of the rule. If any broker or dealer is uncertain as to what is required by the rule, it should refrain from entering quotations relating to the securities of this company that has been subject to a trading suspension until such time as it has familiarized itself with the rule and is certain that all of its provisions have been met. Any broker or dealer with questions regarding the rule should contact the staff of the Securities and Exchange Commission in Washington, DC at (202) 551-5720. If any broker or dealer enters any quotation which is in violation of the rule, the Commission will consider the need for prompt enforcement action. If any broker, dealer or other person has any information which may relate to this matter, they should immediately communicate it to the Delinquent Filings Branch of the Division of Enforcement at (202) 551- 5466, or by e-mail at DelinquentFilings@sec.gov. (Rel. 34-53713) SEC TO REPLACE MANY PAPER EFFECTIVENESS ORDERS WITH ELECTRONIC NOTIFICATIONS OF EFFECTIVENESS The Commission today announced an effort to provide broader and more timely public notice of important Commission actions. On May 22, 2006, the staffs of the Divisions of Corporation Finance and Investment Management will begin to use the EDGAR system to issue notifications of effectiveness for Securities Act registration statements and post- effective amendments, other than those that become effective automatically by law. These notifications will be posted to the EDGAR system the morning after a filing is determined to be effective. The Divisions will no longer prepare and mail paper effectiveness orders associated with these filings. Registrants will continue to be notified promptly by telephone that their registration statements or post-effective amendments are effective. After May 22, 2006, the Commission's website - www.sec.gov - will also present a list of filings declared effective on the previous business day. The effectiveness notices will be distributed as an EDGAR form type called "EFFECT." Consequently, for the first time, an interested person can search for a company's filings and be able to see when the staff declared a particular Securities Act registration statement effective. Orders relating to applications for registration as a transfer agent or as a municipal securities dealer, prepared by the Commission's Office of Filings and Information Services, also will be supplemented by electronic notifications distributed through EDGAR on the morning after those applications are granted. John White, Director of the Division of Corporation Finance, said, "We believe that this is a significant step in providing an on-line picture of a company's filing history for both registrants and the public. The implementation of this new system will afford members of the public and participants in securities offerings prompt, reliable public confirmation that registration statements are effective." For additional information, please contact John Heine, SEC Office of Public Affairs, (202) 551-4123. (Press Rel. 2006-61) ENFORCEMENT PROCEEDINGS COMMISSION ORDERS HEARINGS ON REGISTRATION REVOCATION AGAINST TWO COMPANIES FOR FAILURE TO MAKE REQUIRED PERIODIC FILINGS In conjunction with this trading suspension, the Commission today also instituted public administrative proceedings to determine whether to revoke or suspend for a period not exceeding twelve months the registration of each class of the securities of two companies for failure to make required periodic filings with the Commission: Regent Energy Corp. (RGEY) Skygivers, Inc. (SKGV) In this Order, the Division of Enforcement (Division) alleges that the two issuers are delinquent in their required periodic filings with the Commission. In this proceeding, instituted pursuant to Exchange Act Section 12(j), a hearing will be scheduled before an Administrative Law Judge. At the hearing, the judge will hear evidence from the Division and the respondents to determine whether the allegations of the Division contained in the Order, which the Division alleges constitute violations of Exchange Act Section 13(a) and Rules 13a-1 and 13a-13 thereunder, are true. The judge in the proceeding will then determine whether the registrations pursuant to Exchange Act Section 12 of the securities of these respondents should be revoked, or in the alternative, suspended for a period not exceeding twelve months. The Commission ordered that the Administrative Law Judge in this proceeding issue an initial decision not later than 120 days from the date of service of the order instituting proceedings. (Rel. 34-53712; File No. 3-12270) COMMISSION ORDERS HEARINGS ON REGISTRATION REVOCATION AGAINST FOUR DELINQUENT COMPANIES FOR FAILURE TO MAKE REQUIRED PERIODIC FILINGS In conjunction with this trading suspension, the Commission today also instituted public administrative proceedings to determine whether to revoke or suspend for a period not exceeding twelve months the registration of each class of the securities of four companies for failure to make required periodic filings with the Commission: Bullhide Corp. (BULH) Fetchomatic Global Internet, Inc. (FTCH) The Flag Group, Inc. The Second Flag Group, Inc. In this Order, the Division of Enforcement (Division) alleges that the four issuers are delinquent in their required periodic filings with the Commission. In this proceeding, instituted pursuant to Exchange Act Section 12(j), a hearing will be scheduled before an Administrative Law Judge. At the hearing, the judge will hear evidence from the Division and the respondents to determine whether the allegations of the Division contained in the Order, which the Division alleges constitute violations of Exchange Act Section 13(a) and Rules 13a-1 and 13a-13 thereunder, are true. The judge in the proceeding will then determine whether the registrations pursuant to Exchange Act Section 12 of the securities of these respondents should be revoked, or in the alternative, suspended for a period not exceeding twelve months. The Commission ordered that the Administrative Law Judge in this proceeding issue an initial decision not later than 120 days from the date of service of the order instituting proceedings. (Rel. 34- 53714; File No. 3-12271) SEC CHARGES HAYES LEMMERZ INTERNATIONAL, INC., AND FOUR FORMER SENIOR OFFICERS WITH FRAUD On April 25, the Commission filed a complaint in the U.S. District Court for the Eastern District of Michigan against HLI Operating Company, Inc., formally known as Hayes Lemmerz International, Inc. (Hayes), and four of its former senior officers. The Commission charged that Ranko Cucuz (Hayes' former Chief Executive Officer), William D. Shovers (Hayes former Chief Financial Officer), Jesus Bonilla-Valdez (former Vice President of the Aluminum Wheel Group (AWG), a large business unit of Hayes) and Ronald Lee Kolakowski (former President of the North American Wheel Group (NAWG), a large operating division of Hayes) participated in a multi-year accounting fraud at the company between 1999 and 2001. As detailed below, defendants Hayes and Kolakowski have agreed to settle this matter without admitting or denying the allegations in the Commission's complaint. The Commission's complaint alleges that a financial fraud took place at Hayes from fiscal year 1999 through the first quarter of 2001 and that Hayes, acting through former senior officers and employees, engaged in a fraudulent scheme to achieve corporate earnings targets and mask declining operating results. The complaint alleges that Hayes personnel used several mechanisms to increase income and revenue fraudulently, including: (1) inappropriately deferring operating expenses to balance sheet accounts, (2) failing to process vendor invoices, (3) understating employee fringe benefits and (4) improperly recording certain customer discounts to balance sheet accounts. The complaint alleges that, as a result of Hayes' fraudulent scheme, Hayes made materially false filings with the Commission in fiscal years 1999 and 2000 and for the first quarter of 2001, including the company's annual report on Form 10-K for the fiscal year ending Jan. 31, 2001, and the quarterly reports on Forms 10-Q for the quarterly periods ended April 30, 2000, July 31, 2000, Oct. 31, 2000 and April 30, 2001. The complaint alleges that Hayes former senior management directed NAWG plant personnel to engage in many of the improper accounting practices detailed above. The complaint also alleges that, upon learning of the fraudulent accounting scheme, Cucuz and Shovers made affirmative misrepresentations to the company's outside independent auditor about Hayes' financial statements and caused Hayes to make Commission filings containing material misrepresentations. The complaint further alleges that Cucuz and Shovers took affirmative steps to conceal information about the improper accounting practices from Hayes' outside independent auditor and Hayes' Audit Committee and Board of Directors. Finally, the complaint alleges that Cucuz and Shovers made material misrepresentations about Hayes' financial condition in connection with a $300 million Rule 144A bond offering by Hayes in June 2001. In December 2001, Hayes restated its results for fiscal years 1999, 2000 and for the first quarter of 2001. Hayes filed for Chapter 11 bankruptcy due, in part, to revelations about its improper accounting practices. Hayes emerged from bankruptcy in June 2003. The Commission's complaint alleges that by engaging in the foregoing conduct: (i) defendant Hayes violated the antifraud provisions of the federal securities laws (Section 17(a) of the Securities Act of 1933 (Securities Act), Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act) and Exchange Act Rule 10b-5), as well as the reporting, books and records, and internal controls provisions of the Exchange Act (Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B), and Exchange Act Rules 12b-20, 13a-1, and 13a-13); (ii) defendants Cucuz, Shovers, Bonilla-Valdez and Kolakowski violated the antifraud provisions of the Exchange Act (Section 10(b) of the Exchange Act and Exchange Act Rule 10b-5), the internal control and books and records provisions of the Exchange Act (Section 13(b)(5) and Exchange Act Rule 13b2-1) and aided and abetted Hayes' violations of the issuer reporting, books and records, and reporting provisions of the Exchange Act (Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B) and Exchange Act Rules 12b-20, 13a-1, and 13a-13). The complaint additionally charges Cucuz and Shovers with violating the antifraud provisions of the Securities Act (Section 17(a) of the Securities Act) and the provision of the Exchange Act that prohibits an officer or director from lying to auditors (Exchange Act Rule 13b2-2). Hayes has agreed to settle the Commission's action, without admitting or denying the allegations in the complaint, by consenting to the entry of a final judgment permanently enjoining it from violating Securities Act Section 17(a), Exchange Act Sections 10(b), 13(a), 13(b)(2)(A), and 13(b)(2)(B), and Exchange Act Rules 10b-5, 12b-20, 13a-1 and 13a-13. Kolakowski has also agreed to settle the Commission's action, without admitting or denying the allegations in the complaint, by consenting to the entry of a final judgment (a) permanently enjoining him from violating Exchange Act Sections 10(b) and 13(b)(5) and Exchange Act Rules 10b-5 and 13b2-1, and from aiding and abetting violations of Exchange Act Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B) and Exchange Act Rules 12b-20, 13a-1 and 13a-13; (b) ordering him to pay a civil penalty of $75,000; and (c) imposing an officer and director bar for a period of ten years. With respect to the three remaining defendants -- Cucuz, Shovers and Bonilla-Valdez -- the Commission's complaint seeks an injunction against future violations of the federal securities laws, an order prohibiting them from acting as officers or directors of a public company, disgorgement of all unlawful gains with prejudgment interest, and civil monetary penalties. In a related matter, the Commission also announced today that it instituted settled administrative proceedings against Allen Buntin, James Jarrett and Greg Jones, all of whom are former business unit controllers at Hayes' NAWG operating division. In these related administrative proceedings, the Commission issued three Orders Instituting Administrative Proceedings Pursuant to Section 21C of the Securities Exchange Act of 1934, Making Findings and Imposing Remedial Sanctions (Orders) against Allen Buntin, James Jarrett, and Greg Jones individually. In the Matter of Allen Buntin; In the Matter of James Jarrett; and In the Matter of Greg Jones. The Orders find that, as business unit controllers at Hayes, Buntin, Jarrett, and Jones knew of and participated in at least some of the improper accounting practices described above because they either authorized the actions and/or ratified the improper records that resulted from these practices. The Orders also find that Buntin, Jarrett and Jones were responsible for reconciling various income statements and balance sheet accounts and authorized and/or ratified entries in Hayes' books and records that they knew inaccurately reflected transactions and dispositions of the company's assets. The Orders further find that Buntin, Jarrett, and Jones knew that the inappropriate accounting entries that they and others made at Hayes' plants would be included in Hayes' books, records and financial results and therefore caused Hayes' books and records to contain inaccurate and incomplete descriptions of the accounting entries. This conduct prevented Hayes from preparing financial statements in conformity with Generally Accepted Accounting Principles (GAAP). The Orders find that through this conduct, Buntin, Jarrett and Jones caused Hayes' violation of the record keeping and reporting provisions of the Exchange Act. The Orders also find that they violated the internal controls provisions of the Exchange Act. The Orders require that Buntin, Jarrett and Jones cease and desist from committing or causing any violations and any future violations of Exchange Act Section 13(b)(5) and Exchange Act Rule 13b2-1 and causing any violations and any future violations of Exchange Act Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B) and Exchange Act Rules 13a-1 and 13a-13. Buntin, Jarrett and Jones consented to the issuance of the respective Orders without admitting or denying the findings in the Orders. [SEC v. Ranko Cucuz, William D. Shovers, Jesus Bonilla-Valdez, Ronald Lee Kolakowski, and HLI Operating Company, Inc., f/k/a Hayes Lemmerz International, Inc., Civil Action No. 2: 06-CV-11935] (LR- 19668; AAE Rel. No. 2420); Administrative Proceedings - Jarrett - (Rel. 34-53716, AAE Rel. No. 2417, File No. 3-12272); Buntin - (Rel. 34-53717, AAE Rel. No. 2418, File No. 3-12273); Jones - (Rel. 34- 53718, AAE Rel. No. 2419, File No. 3-12274) IN THE MATTER OF WILLIAM DEAKINS On April 25, the Commission instituted an administrative proceeding against William B. Deakins. The Commission's Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934 And Notice of Hearing (Order) alleges that from February 2002 through mid-August 2003, Deakins was a proprietary trader at A.B. Watley, Inc. (Watley). From late August 2003 through approximately February 2004, Deakins was the manager of Watley's proprietary trading desk and a trader. For some or all of the time in which he engaged in the conduct underlying the information described below, Deakins was a registered person associated with Watley, a broker-dealer registered with the Commission. Deakins held Series 7, Series 24, Series 55, and Series 63 licenses. Deakins, 37 years old, is a resident of Dobbs Ferry, New York. The Order further alleges that on March 16, 2006, Deakins pleaded guilty to conspiracy to commit securities fraud in violation of 18 U.S.C. § 371, a felony (U.S. v. Deakins, 1:06-cr-00163, ILG, U.S. District Court for the Eastern District of New York). The count of the criminal information in the case in which Deakins pleaded guilty alleged, inter alia, that Deakins conspired to carry out a fraudulent scheme whereby Deakins, among others, obtained material, non-public information from a registered representative Merrill Lynch, Pierce, Fenner & Smith, Inc. (Merrill Lynch) concerning large orders by Merrill Lynch's customers to purchase and sell securities. After receiving this information, Deakins executed trades prior to the execution of these large orders, in anticipation of the movement in price that the larger trades were likely to cause. In furtherance of the conspiracy, Deakins and others with whom Deakins worked committed and caused to be committed the making of cash payments to the Merrill Lynch registered representative in exchange for providing such information. The Order states that the Commission deems it necessary and appropriate in the public interest that public administrative proceedings be instituted to determine whether the allegations set forth in the Order are true and, in connection therewith, to afford Respondent an opportunity to establish any defenses to such allegations, and to determine what, if any, remedial action is appropriate in the public interest against Respondent pursuant to Section 15(b) of the Exchange Act. (Rel. 34-53719; File No. 3-12275) SECURITIES AND EXCHANGE COMMISSION FILES ACTION AGAINST SENIOR VICE PRESIDENT OF LENDINGTREE AND HIS TIPPEE FOR ILLEGAL INSIDER TRADING U.S. ATTORNEY FOR THE WESTERN DISTRICT OF NORTH CAROLINA CHARGES SENIOR VICE PRESIDENT OF LENDINGTREE WITH OBSTRUCTION OF JUSTICE, WITNESS TAMPERING, AND MAKING FALSE STATEMENTS On April 24, the Commission announced that it filed an insider trading complaint in the U.S. District Court for the Western District of North Carolina against David N. Anderson, Senior Vice President and General Manager of LendingTree settlement services, and Nancy C. Dipietro, Anderson's close friend and former business associate. LendingTree is a financial services company based in Charlotte, North Carolina. The Commission's complaint alleges that, shortly before the May 5, 2003, public announcement that LendingTree was being acquired by USA Interactive at a substantial premium to LendingTree shareholders (Announcement), Anderson improperly provided material nonpublic information concerning the pending acquisition to three friends and colleagues at LendingTree -- Michael J. Ricks, John H. Woody, and Mark P. Mead -- as well as to a friend outside the company, Dipietro. The complaint alleges that Anderson's tippees then purchased shares of LendingTree while in possession of this material nonpublic information. The complaint further alleges that after the Announcement, the price of LendingTree stock soared, and Anderson's tippees made nearly $220,000 in illegal profits. The complaint alleges that Anderson violated Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act), and Rule 10b-5 thereunder, by improperly tipping Ricks, Woody, Mead, and Dipietro with material, nonpublic information concerning the pending acquisition, and that Dipietro violated Exchange Act Section 10(b), and Rule 10b-5 thereunder, by trading on that information. The Commission's complaint seeks, among other things, permanent injunctive relief, disgorgement of profits plus prejudgment interest and the imposition of civil money penalties. In addition, the Commission's complaint seeks an officer and director bar against Anderson. The Commission previously filed and settled an insider trading case against Ricks, Woody, Mead, see SEC v. Ricks, Woody, and Mead, No. 3:04CV576 (W.D.N.C. Nov. 22, 2004)/Lit. Rel. No. 18983, and has filed insider trading cases against other individuals in connection with this investigation. See SEC v. Paquette and Lawrence, No. 3:05CV412 (W.D.N.C. Sept. 26, 2005)/Lit. Rel. No. 19393; SEC v. Talbot, No. CV 04-4556 (C.D. Cal. June 24, 2004)/Lit. Rel. No. 18762; and SEC v. Bartlett, No. 3:03CV463 (W.D.N.C. Sept. 24, 2003)/Lit. Rel. No. 18361. In a related criminal case, the U.S. Attorney's Office for the Western District of North Carolina announced today that Anderson has been charged in a six count indictment with, among other charges, felony obstruction of justice, witness tampering, and making false statements, in connection with the Commission's investigation. The Commission wishes to thank the U.S. Attorney's Office for its assistance with this matter. The Commission's investigation continues. [SEC v. David N. Anderson and Nancy C. Dipietro, Civil Action No. 3:06 CV 196 (W.D.N.C.)] (LR- 19665) FINAL JUDGMENT AS TO DEFENDANT GARNER ANTHONY The Commission announced that on April 13, 2006, the Honorable David Alan Ezra, United States District Judge for the District of Hawaii, entered a Final Judgment As To Defendant Garner Anthony, enjoining him from future violations of Section 14(e) of the Securities Exchange Act of 1934 and Rule 14e-3 thereunder. Anthony consented to the entry of the judgment without admitting or denying the allegations of the Commission's complaint. The court ordered disgorgement and prejudgment interest against the defendant in the respective amounts of $50,900 and $4,163.01. The court also ordered the defendant to pay a civil penalty in the amount of $50,900. The Commission's complaint, filed on April 11, 2006, alleged that Anthony, while in possession of material nonpublic information concerning the 2004 tender offer from Cox Enterprises, Inc. (Enterprises) to its publicly traded subsidiary Cox Communications, Inc. (Cox), instructed his broker to purchase 10,000 shares of Cox in an account that Anthony controlled. After Enterprises publicly announced its tender offer to Cox, the price of Cox shares increased substantially. Anthony thereafter sold all shares of Cox in accounts he controlled, resulting in illegal insider trading profits of $50,900. Anthony is the former chairman and chief executive officer of Enterprises. [SEC v. Garner Anthony, Civil Action No. CV-06-00195-DAE- KSC (D. Haw.)] (LR-19666) SEC CHARGES HEDGE FUND MANAGER NELSON OBUS AND TWO OTHERS WITH INSIDER TRADING PRIOR TO SUNSOURCE, INC. MERGER ANNOUNCEMENT Three Hedge Funds Gain $1.3 Million of Illicit Profits The Commission today filed a contested insider trading action against Nelson J. Obus, Peter F. Black, and Thomas Bradley Strickland in connection with trading for three hedge funds in advance of the June 19, 2001, public announcement of a merger agreement between SunSource, Inc. and Allied Capital Corporation. In a complaint filed in the U.S. District Court for the Southern District Court of New York, the Commission alleged that Obus directed the purchase of 287,200 shares of SunSource stock in accounts of three hedge funds he managed after being tipped by Black, who had been tipped by Strickland. As a result of the trading, the three funds -- Wynnefield Partners Small Cap Value L.P. (Wynn), Wynnefield Partners Small Cap Value L.P. I (Wynn I), Wynnefield Partners Small Cap Value Offshore Fund, Ltd. (Wynn II) -- had illicit gains of $1,335,700. The Commission is seeking injunctions, disgorgement, and other sanctions. The three funds are named as relief defendants. In its complaint, the Commission alleged that Strickland, an employee of GE Capital Corporation, learned material, nonpublic information about the proposed acquisition of SunSource by Allied in mid-May 2001, after being assigned to work on the deal and attending a meeting with members of SunSource's management. According to the complaint, shortly thereafter, Strickland called his close friend Black, who was an analyst for Wynnefield Capital, Inc., and tipped him about the upcoming merger. Black then tipped his boss, Obus, who was a founder and principal of Wynnefield Capital. The Commission also alleged that on June 8, 2001, Obus directed the purchase of a block of 287,200 shares of SunSource stock at $4.75 per share. This was the largest purchase of SunSource stock that Obus had ever made and comprised more than 99% of SunSource stock that was traded that day. The shares were deposited into accounts of relief defendants Wynn, Wynn I, and Wynn II. On June 19, 2001, SunSource and Allied jointly announced that they had signed a definitive merger agreement. SunSource's stock closed that day at $9.50 per share, an increase of 91.5% over the prior day's closing price. Based on the closing price, the relief defendants had profits of $1,335,700. According to the complaint, Obus and Black each had an interest in two of the relief defendant funds. In its complaint, the Commission seeks a final judgment enjoining Obus, Black, and Strickland from violating Section 10(b) of the Securities Exchange Act of 1934 and Exchange Act Rule 10b-5, ordering disgorgement of $1,335,700 in illicit gains jointly and severally from the individual defendants and relief defendants, imposing a civil money penalty on the individual defendants, and prohibiting Obus and Black from serving as an officer or director of a public company. [SEC v. Nelson J. Obus, Peter F. Black, Thomas Bradley Strickland, Wynnefield Partners Small Cap Value L.P., Wynnefield Partners Small Cap Value L.P. I, Wynnefield Partners Small Cap Value Offshore Fund, Ltd., Civil Action No. 06-3150 (GBD), USDC SDNY] (LR-19667) SELF-REGULATORY ORGANIZATIONS ACCELERATED APPROVAL OF PROPOSED RULE CHANGES The Commission granted accelerated approval to a proposed rule change (SR-PCX-2005-122) and Amendment No. 1 thereto and granted accelerated approval to Amendment No. 2 to the proposed rule change submitted by the Pacific Stock Exchange (n/k/a NYSE Arca, Inc.) relating to amending Exchange delisting rules to conform to recent amendments to Commission rules regarding removal from listing and withdrawal from registration. Publication of the notice is expected in the Federal Register during the week of April 24. (Rel. 34-53690) The Commission granted accelerated approval to a proposed rule change (SR-Phlx-2005-62) and Amendment No. 1 thereto and granted accelerated approval to Amendment Nos. 2 and 3 to the proposed rule change submitted by the Philadelphia Stock Exchange relating to amending Exchange delisting rules to conform to recent amendments to Commission rules regarding removal from listing and withdrawal from registration. Publication of the notice is expected in the Federal Register during the week of April 24. (Rel. 34-53692) The Commission granted accelerated approval to a proposed rule change (SR-BSE-2005-46) and Amendment Nos. 1 and 2 thereto and granted accelerated approval to Amendment No. 3 to the proposed rule change submitted by the Boston Stock Exchange to amend Exchange delisting rules to conform to recent amendments to Commission rules regarding removal from listing and withdrawal from registration. Publication of the notice is expected in the Federal Register during the week of April 24. (Rel. 34-53700) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change (SR-NASD-2006-047) filed by the National Association of Securities Dealers to modify the NASD Rule 4500 series to describe an application of Nasdaq's authority to waive fees and to make certain technical corrections 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 April 24. (Rel. 34-53696) A proposed rule change (SR-NASD-2006-050) filed by the National Association of Securities Dealers to extend operation of NASD's Alternative Display Facility as a temporary pilot 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 April 24. (Rel. 34-53699) A proposed rule change (SR-Amex-2006-30) and Amendment No. 2 thereto filed by the American Stock Exchange relating to the suspension of transaction charges for specialist orders in the Nasdaq-100 Tracking StockŪ (QQQQ) 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 April 24. (Rel. 34-53701) The NYSE Arca, Inc. filed a proposed rule change (SR-NYSEArca-2006-09) relating to NYSE Arca Equities Inc. Rule 5.1(c). Publication of the proposal is expected in the Federal Register during the week of April 24. (Rel. 34-53703) A proposed rule change (SR-Amex-2006-37) filed by the American Stock Exchange to amend the floor participant technology fee 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 April 24. (Rel. 34-53704) PROPOSED RULE CHANGES The NASDAQ Stock Market LLC filed a proposed rule change (SR-NASDAQ- 2006-006) and Amendment No. 1 thereto regarding restrictions on affiliation between Nasdaq and its members. Publication of the proposal is expected in the Federal Register during the week of April 24. (Rel. 34-53697) The American Stock Exchange filed a proposed rule change (SR-Amex- 2005-116) and Amendment No. 1 thereto relating to written compliance and supervisory controls. Publication of the proposal is expected in the Federal Register during the week of April 24. (Rel. 34-53708) APPROVAL OF PROPOSED RULE CHANGE The Commission approved a proposed rule change (SR-ISE-2006-04) and Amendments No. 1 and 2 and granted accelerated approval of Amendment No. 3 submitted by the International Securities Exchange relating to the proposal to reorganize from its current structure into a holding company structure. Publication of the proposal is expected in the Federal Register during the week of April 24. (Rel. 34-53705) 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-3 NATUS MEDICAL INC, 1501 INDUSTRIAL ROAD, SAN CARLOS, CA, 94070, 6508020400 - 600,000 ($112,162,000.00) Equity, (File 333-133480 - Apr. 24) (BR. 10B) S-8 EXCO RESOURCES INC, 12377 MERIT DR, SUITE 1700, DALLAS, TX, 75251, 2143682084 - 0 ($6,320,000.00) Debt, (File 333-133481 - Apr. 24) (BR. 04C) F-3 DryShips Inc., 80 KIFISSIAS AVENUE, AMAROUSSION, J3, 15125, 011-30-210-809-0570 - 0 ($150,000,000.00) Unallocated (Universal) Shelf, (File 333-133482 - Apr. 24) (BR. 05B) S-8 CYIOS CORP, 1300 PENNSYLVANIA AVE NW, SUITE 700, WASHINGTON, DC, 20004, 202-204-3006 - 3,000,000 ($2,850,000.00) Equity, (File 333-133483 - Apr. 24) (BR. 08C) S-1 JAZZ SEMICONDUCTOR INC, 4321 JAMBOREE ROAD, NEWPORT BEACH, CA, 92660, 9494358000 - 0 ($105,000,000.00) Equity, (File 333-133485 - Apr. 24) (BR. 10B) S-1 Thomas Weisel Partners Group, Inc., ONE MONTGOMERY STREET, SAN FRANCISCO, CA, 94104, 415-364-2500 - 0 ($108,261,000.00) Equity, (File 333-133486 - Apr. 24) (BR. 07) S-8 COASTAL CARIBBEAN OILS & MINERALS LTD, CLARENDON HOUSE CHURCH ST, HAMILTON, D0, 06443, 4412951422 - 2,300,000 ($1,564,000.00) Equity, (File 333-133487 - Apr. 24) (BR. 04C) S-8 KAIRE HOLDINGS INC, 552 SESPE AVENUE "D", FILLMORE, CA, 93015, 8055240024 - 4,986,364 ($124,659.00) Equity, (File 333-133488 - Apr. 24) (BR. 01A) S-3 CNH WHOLESALE RECEIVABLES LLC, 100 SOUTH SAUNDERS ROAD, LAKE FOREST, IL, 60045, 8477359200 - 0 ($1,000,000.00) Asset-Backed Securities, (File 333-133489 - Apr. 24) (BR. 05D) S-8 AZUR HOLDINGS, INC., 101 NE 3RD AVENUE, SUITE 1220, FORT LAUDERDALE, FL, 33301, 954-763-1515 - 1,000,000 ($5,000,000.00) Equity, (File 333-133490 - Apr. 24) (BR. 02) S-8 ADVANCED BATTERY TECHNOLOGIES, INC., 136-14 NORTHERN BLVD., SUITE 8E, FLUSHING, NY, 11354-6514, 718-359-6866 - 8,000,000 ($5,120,000.00) Equity, (File 333-133492 - Apr. 24) (BR. 10A) S-8 STEEL DYNAMICS INC, 6714 POINTE INVERNESS WAY, SUITE 200, FORT WAYNE, IN, 46804, 2604593553 - 0 ($1,926,984.00) Equity, (File 333-133493 - Apr. 24) (BR. 06B) S-8 STAKTEK HOLDINGS INC, 8900 SHOAL CREEK BLVD SUITE 125, AUSTIN, TX, 78757, 5124549531 - 800,000 ($5,056,000.00) Equity, (File 333-133494 - Apr. 24) (BR. 10C) SB-2 UNITED ENERGY CORP /NV/, 600 MEADOWLANDS PARKWAY, SECAUCUS, NJ, 07094, 2018420288 - 9,354,000 ($17,491,980.00) Equity, (File 333-133495 - Apr. 24) (BR. 04B) S-3ASR ALEXANDRIA REAL ESTATE EQUITIES INC, 385 E. COLORADO BLVD, SUITE 299, PASADENA, CA, 91101, 6265780777 - 0 ($0.00) Unallocated (Universal) Shelf, (File 333-133496 - Apr. 24) (BR. 08A) S-8 RAVEN MOON ENTERTAINMENT INC, 120 INTERNATIONAL PARKWAY, SUITE 220, HEATHROW, FL, 32746, 2,000,000,000 ($400,000.00) Equity, (File 333-133497 - Apr. 24) (BR. 05C) SB-2 TENNESSEE VALLEY FINANCIAL HOLDINGS INC, 533,334 ($8,000,010.00) Equity, (File 333-133498 - Apr. 24) (BR. 07A) S-4 TECHNICAL OLYMPIC USA INC, 4000 HOLLYWOOD BLVD, SUITE 500N, HOLLYWOOD, FL, 33021, 954 364 4000 - 0 ($250,000,000.00) Debt, (File 333-133499 - Apr. 24) (BR. 06A) SB-2 PURE BIOSCIENCE, 1725 GILLESPIE WAY, STE H, EL CAJON, CA, 92020, 6195968600 - 9,177,596 ($25,054,837.00) Equity, (File 333-133500 - Apr. 24) (BR. 06C) S-1 COMBINATORX, INC, 245 FIRST STREET, 16TH FLOOR, BOSTON, MA, 02142, 617-425-7000 - 0 ($48,936,743.90) Equity, (File 333-133501 - Apr. 24) (BR. 01A) S-3 TECHNICAL OLYMPIC USA INC, 4000 HOLLYWOOD BLVD, SUITE 500N, HOLLYWOOD, FL, 33021, 954 364 4000 - 0 ($15,492,960.00) Equity, (File 333-133502 - Apr. 24) (BR. 06A) S-3 TECHNICAL OLYMPIC USA INC, 4000 HOLLYWOOD BLVD, SUITE 500N, HOLLYWOOD, FL, 33021, 954 364 4000 - 0 ($344,024,000.00) Unallocated (Universal) Shelf, (File 333-133504 - Apr. 24) (BR. 06A) SB-2 COLOURED (US) INC., SUITE 5.15, MLS BUSINESS CENTRE, 130 SHAFTESBURY AVENUE, LONDON, X0, W1D 5EU, 44(0) 20 7031-1189 - 9,898,660 ($2,474,665.00) Equity, (File 333-133505 - Apr. 24) (BR. ) SB-2 MINRAD INTERNATIONAL, INC., 847 MAIN ST., BUFFALO, NY, 14203, 716-855-1068 - 0 ($33,925,000.00) Equity, (File 333-133506 - Apr. 24) (BR. 01B) S-8 BIO RAD LABORATORIES INC, 1000 ALFRED NOBEL DR, HERCULES, CA, 94547, 5107247000 - 0 ($71,995,000.00) Equity, (File 333-133507 - Apr. 24) (BR. 10A) SB-2 Rim Semiconductor CO, 305 NE 102ND AVE, SUITE 105, PORTLAND, OR, 97220, 503-257-6700 - 0 ($45,624,582.00) Equity, (File 333-133508 - Apr. 24) (BR. 05B) SB-2 Techprecision CORP, 90 GROVE STREET, SUITE 204, RIDGEFIELD, CT, 06877, 203-431-8300 - 19,039,250 ($10,222,750.18) Equity, (File 333-133509 - Apr. 24) (BR. 09) 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 ------------------------------------------------------------------------------------------------------- 2-Track Global, Inc. 8.01 04/24/06 3COM CORP DE 1.01,9.01 04/19/06 Abraxis BioScience, Inc. DE 1.01,2.01,2.03,3.02,5.02,9.01 04/18/06 ACCESS NATIONAL CORP VA 2.02,7.01,9.01 04/21/06 AEROCENTURY CORP DE 1.01,2.03 04/19/06 ALEXANDER INTERNATIONAL LTD 4.01,9.01 04/10/06 ALLIANCE FINANCIAL CORP /NY/ NY 1.01,7.01,9.01 04/23/06 AMARU INC NV 1.01,9.01 04/19/06 AMERICAN COMMUNITY BANCSHARES INC NC 2.02,9.01 04/24/06 AMERICAN EAGLE OUTFITTERS INC DE 1.01,5.02,7.01,9.01 04/18/06 AMERICAN EXPRESS CO NY 2.02,7.01 04/24/06 AMERICAN ORIENTAL BIOENGINEERING INC CO 2.01,3.02,9.01 04/18/06 AMERICREDIT CORP TX 2.02,9.01 04/24/06 Ameris Bancorp GA 2.02,9.01 04/20/06 AMERITYRE CORP NV 4.02 04/24/06 AMGEN INC DE 2.02,9.01 04/18/06 ANADIGICS INC DE 2.02,9.01 04/24/06 ANZA CAPITAL INC NV 4.01,9.01 04/10/06 AMEND APOLLO INVESTMENT CORP MD 5.02,9.01 04/24/06 ARADIGM CORP CA 8.01,9.01 04/24/06 ARDEN REALTY INC MD 1.01,8.01 04/21/06 ARKANSAS BEST CORP /DE/ DE 2.02,9.01 04/24/06 ARROW FINANCIAL CORP NY 2.02,9.01 04/24/06 ARTESYN TECHNOLOGIES INC FL 2.02,9.01 04/24/06 ASHFORD HOSPITALITY TRUST INC MD 2.01,2.03,9.01 04/18/06 Asia Automotive Acquisition Corp. DE 8.01,9.01 04/18/06 ASTEC INDUSTRIES INC TN 2.02 03/31/06 ATHEROS COMMUNICATIONS INC DE 2.02,9.01 04/24/06 ATLANTIC LIBERTY FINANCIAL CORP DE 2.02,9.01 04/24/06 AURORA GOLD CORP DE 8.01,9.01 04/21/06 AUTOCAM CORP/MI MI 5.02 04/21/06 AVON PRODUCTS INC NY 2.05 11/15/05 AMEND AXM PHARMA INC 3.01,9.01 04/24/06 AZTAR CORP DE 1.01,9.01 04/23/06 BADGER STATE ETHANOL LLC WI 5.02 04/18/06 BANCTRUST FINANCIAL GROUP INC AL 2.02,9.01 04/21/06 BANK OF NEW YORK CO INC NY 8.01,9.01 04/21/06 BARD C R INC /NJ/ NJ 1.01 04/19/06 BASSETT FURNITURE INDUSTRIES INC VA 8.01 04/20/06 BAY RESOURCES LTD DE 5.02 04/04/06 BE AEROSPACE INC DE 2.02 04/24/06 BERKLEY W R CORP DE 2.02,9.01 04/24/06 BEVERLY NATIONAL CORP MA 2.02,9.01 04/24/06 BIOSITE INC DE 2.02,8.01 04/24/06 BMC SOFTWARE INC DE 1.01,9.01 04/19/06 BRIGHAM EXPLORATION CO DE 1.01,2.03,9.01 04/10/06 BROOKLINE BANCORP INC DE 5.02 04/20/06 BURLINGTON NORTHERN SANTA FE CORP DE 1.01,9.01 04/19/06 Calibre Energy, Inc. NV 3.02,9.01 04/18/06 CANO PETROLEUM, INC 7.01,9.01 04/24/06 Capital One Auto Receivables LLC DE 8.01,9.01 04/24/06 CARBO CERAMICS INC DE 1.01,9.01 04/18/06 CARPENTER TECHNOLOGY CORP DE 2.02,9.01 04/24/06 CATALYTICA ENERGY SYSTEMS INC DE 1.01,9.01 04/18/06 CATERPILLAR FINANCIAL SERVICES CORP DE 2.02,7.01,9.01 04/24/06 CATERPILLAR INC DE 2.02,7.01,9.01 04/24/06 CATERPILLAR INC DE 7.01 04/24/06 CATERPILLAR INC DE 7.01 04/24/06 CATERPILLAR INC DE 7.01 04/24/06 AMEND CBS CORP DE 2.02,9.01 02/23/06 CBS CORP DE 2.02,9.01 02/23/06 CENDANT CORP DE 7.01 04/24/06 CENTRAL AMERICAN EQUITIES INC FL 2.01,3.02,5.01,5.02 04/18/06 CENTRAL FREIGHT LINES INC NV 7.01,9.01 04/21/06 CH ENERGY GROUP INC NY 2.02,7.01,9.01 03/31/06 CHANNELL COMMERCIAL CORP DE 4.02,9.01 11/11/05 CHEMBIO DIAGNOSTICS, INC. NV 1.01 04/17/06 AMEND CHILDRENS INTERNET INC NV 1.01 04/21/06 CHINDEX INTERNATIONAL INC DE 5.02 04/24/06 CHOICEONE FINANCIAL SERVICES INC MI 7.01 04/24/06 CHUBB CORP NJ 2.02,9.01 04/24/06 CIPRICO INC DE 1.01,5.02,9.01 04/24/06 CIT Education Loan Trust 2005-1 DE 6.02 04/15/06 Citigroup Mortgage Loan Trust 2006-HE 2.01,9.01 03/23/06 CITIZENS FIRST CORP KY 2.02,7.01,9.01 04/20/06 CKRUSH, INC. DE 1.01,3.02,9.01 04/24/06 CLARK INC DE 2.02,9.01 04/24/06 CNB FINANCIAL CORP/PA PA 2.02 04/21/06 CNET NETWORKS INC DE 2.02,7.01,9.01 04/24/06 COACHMEN INDUSTRIES INC IN 2.02,7.01,9.01 04/24/06 COGNEX CORP MA 2.02,9.01 04/24/06 COMBINATORX, INC DE 1.01,8.01,9.01 04/24/06 COMMERCIAL METALS CO DE 7.01,9.01 04/24/06 COMMONWEALTH BANKSHARES INC VA 2.02,9.01 04/24/06 COMMONWEALTH INCOME & GROWTH FUND I PA 5.02 04/18/06 COMMONWEALTH INCOME & GROWTH FUND II PA 5.02 04/18/06 COMMONWEALTH INCOME & GROWTH FUND III 5.02 04/18/06 COMMONWEALTH INCOME & GROWTH FUND IV 5.02 04/18/06 COMMONWEALTH INCOME & GROWTH FUND V 5.02 04/18/06 COMPUTER SOFTWARE INNOVATIONS INC DE 1.01,9.01 04/18/06 CONSECO INC DE 7.01,9.01 04/21/06 CONSOLIDATED ENERGY INC WY 8.01,9.01 04/24/06 CONSUMER PORTFOLIO SERVICES INC CA 1.01,5.02 04/18/06 CORE LABORATORIES N V P7 8.01,9.01 03/31/06 CORUS BANKSHARES INC MN 1.01,8.01,9.01 04/18/06 CRANE CO /DE/ DE 2.02,8.01,9.01 04/24/06 CRAY INC WA 2.02,3.01,7.01,9.01 04/21/06 CREDIT ACCEPTANCE CORPORATION MI 1.01,2.03,9.01 04/18/06 CVB FINANCIAL CORP CA 1.01,2.02,9.01 04/20/06 CYBER DEFENSE SYSTEMS INC FL 1.01,3.02,8.01,9.01 04/11/06 CYTATION CORP DE 2.01,9.01 04/18/06 DAYBREAK OIL & GAS INC WA 3.02 04/18/06 DELPHI CORP DE 5.02 04/24/06 DERMA SCIENCES, INC. PA 2.03,9.01 04/18/06 DERMA SCIENCES, INC. PA 3.02,9.01 04/18/06 DERMA SCIENCES, INC. PA 2.01,9.01 04/18/06 DIGICORP UT 1.01,9.01 04/20/06 DIGITAL LIGHTWAVE INC DE 1.01,2.03,9.01 04/18/06 DNAPRINT GENOMICS INC UT 1.01,2.03,9.01 04/18/06 DOLLAR THRIFTY AUTOMOTIVE GROUP INC DE 2.02,9.01 04/24/06 DONNELLEY R H INC DE 4.01 04/19/06 DOTRONIX INC MN 5.02 04/21/06 DTLL INC MN 7.01,9.01 02/23/06 DYNAMIC LEISURE CORP MN 9.01 02/08/06 AMEND DYNAVAX TECHNOLOGIES CORP DE 1.01,2.01,3.02,9.01 04/18/06 EAGLE BROADBAND INC TX 1.01,5.02 04/18/06 EARTHLINK INC DE 4.01,9.01 04/18/06 EASYLINK SERVICES CORP DE 1.01,5.02 04/13/06 AMEND ECHELON CORP DE 2.02,9.01 03/31/06 EDUCATION CAPITAL I LLC DE 1.01,6.02,9.01 03/20/06 EDUCATION FUNDING CAPITAL TRUST III DE 1.01,6.02,9.01 03/20/06 EDUCATION FUNDING CAPITAL TRUST-IV DE 1.01,6.02,9.01 03/20/06 EL PASO NATURAL GAS CO DE 4.01,9.01 04/24/06 AMEND ELECTRONIC SYSTEMS TECHNOLOGY INC WA 8.01,9.01 04/17/06 ENDO PHARMACEUTICALS HOLDINGS INC DE 7.01,9.01 04/24/06 ENNIS, INC. TX 2.02,9.01 04/24/06 ETHAN ALLEN INTERIORS INC DE 2.02,9.01 04/24/06 EVEREST RE GROUP LTD D0 2.02,9.01 03/31/06 EXACT SCIENCES CORP DE 2.02,9.01 04/24/06 FIDELITY SOUTHERN CORP GA 2.02,9.01 04/20/06 FIRST CHARTER CORP /NC/ NC 2.02,7.01,9.01 04/24/06 FIRST CITIZENS BANCSHARES INC /DE/ DE 2.02,7.01,9.01 04/24/06 FIRST FINANCIAL BANCORP /OH/ OH 2.02,7.01,9.01 04/24/06 FIRST FINANCIAL SERVICE CORP KY 2.02,9.01 04/20/06 FIRST HORIZON NATIONAL CORP TN 1.01,8.01,9.01 04/18/06 FIRST INDIANA CORP IN 8.01,9.01 04/19/06 FIRST M&F CORP/MS MS 8.01,9.01 04/21/06 FIRST NATIONAL BANCSHARES INC /SC/ SC 8.01,9.01 04/20/06 FIRST NORTHERN COMMUNITY BANCORP CA 7.01,8.01,9.01 04/20/06 FIRST PULASKI NATIONAL CORP TN 1.01 04/24/06 FIRST SECURITY BANCORP INC /KY/ KY 1.01 04/18/06 FLANDERS CORP NC 2.02 03/31/06 FLOW INTERNATIONAL CORP WA 8.01,9.01 04/21/06 FNB FINANCIAL SERVICES CORP NC 8.01,9.01 04/20/06 FORCE PROTECTION INC NV 5.02 04/24/06 FORWARD AIR CORP TN 2.02,9.01 04/24/06 FOUR OAKS FINCORP INC NC 8.01,9.01 04/24/06 FOUR OAKS FINCORP INC NC 2.02,9.01 04/24/06 FPL GROUP INC FL 2.03,9.01 04/24/06 FRANKLIN CREDIT MANAGEMENT CORP/DE/ DE 4.02 04/14/06 FRANKLIN CREDIT MANAGEMENT CORP/DE/ DE 3.01,9.01 04/18/06 GAMES INC DE 8.01,9.01 04/12/06 GAMMACAN INTERNATIONAL INC DE 7.01,9.01 04/24/06 GB&T BANCSHARES INC GA 2.02,9.01 04/19/06 GCO Education Loan Funding Trust-I DE 8.01,9.01 04/17/06 GENERAL MOTORS ACCEPTANCE CORP DE 7.01,9.01 04/24/06 GEVITY HR INC FL 5.02,9.01 04/19/06 GLACIER BANCORP INC DE 8.01,9.01 04/21/06 Global Partners LP 7.01,9.01 04/24/06 GLOBAL TRAFFIC NETWORK, INC. DE 8.01 04/20/06 GLOWPOINT INC DE 2.02,9.01 04/20/06 GOLDSPRING INC FL 8.01 04/18/06 GRAN TIERRA ENERGY, INC. NV 4.01,9.01 11/10/05 AMEND GREAT LAKES DREDGE & DOCK CORP DE 2.02,9.01 04/24/06 GREAT PEE DEE BANCORP INC DE 2.02,9.01 04/20/06 GTX INC /DE/ DE 8.01,9.01 04/21/06 HALLIBURTON CO DE 2.02 04/20/06 HARBOR FLORIDA BANCSHARES INC DE 1.01,9.01 04/19/06 HARSCO CORP DE 2.02 04/24/06 HARTFORD LIFE INSURANCE CO CT 9.01 04/24/06 HASBRO INC RI 2.02,9.01 04/24/06 HEALTH MANAGEMENT ASSOCIATES INC DE 1.01,2.03,9.01 04/18/06 Healthcare Acquisition Partners Corp. DE 8.01,9.01 04/19/06 HEALTHWAYS, INC DE 5.05 04/19/06 HEARTLAND FINANCIAL USA INC DE 2.02,9.01 04/24/06 HEI INC MN 1.01,2.03,9.01 04/18/06 HEINZ H J CO PA 8.01,9.01 04/24/06 HIENERGY TECHNOLOGIES INC DE 1.02,5.02,8.01,9.01 04/18/06 HOLOGIC INC DE 1.01,9.01 04/24/06 HONDA AUTO REC 2003-3 OWNER TRUST DE 8.01,9.01 04/21/06 HONDA AUTO REC 2003-4 OWNER TRUST DE 8.01,9.01 04/17/06 HONDA AUTO REC 2003-5 OWNER TRUST DE 8.01,9.01 04/18/06 HONDA AUTO RECEIVABLES 2002-4 OWNER T 8.01,9.01 04/17/06 HONDA AUTO RECEIVABLES 2003-1 OWNER T 8.01,9.01 04/18/06 HONDA AUTO RECEIVABLES 2004-1 OWNER T DE 8.01,9.01 04/21/06 Honda Auto Receivables 2004-2 Owner T 8.01,9.01 04/17/06 Honda Auto Receivables 2004-3 Owner T CA 8.01,9.01 04/18/06 Honda Auto Receivables 2005-1 Owner T CA 8.01,9.01 04/21/06 Honda Auto Receivables 2005-2 Owner T 8.01,9.01 04/17/06 Honda Auto Receivables 2005-3 Owner T CA 8.01,9.01 04/18/06 Honda Auto Receivables 2005-4 Owner T CA 8.01,9.01 04/21/06 Honda Auto Receivables 2005-5 Owner T CA 8.01,9.01 04/17/06 Honda Auto Receivables 2005-6 Owner T CA 8.01,9.01 04/18/06 HONDA RECEIVABLES CORP AUTO REC 2003 DE 8.01,9.01 04/21/06 Huntsman CORP DE 1.01,1.02,2.03 04/18/06 ICON Leasing Fund Eleven, LLC DE 8.01 04/21/06 IDAHO GENERAL MINES INC ID 1.01,5.02,9.01 03/17/06 IKANOS COMMUNICATIONS CA 1.01 04/18/06 ILLINOIS TOOL WORKS INC DE 8.01 04/24/06 INDEPENDENT BANK CORP /MI/ MI 2.02,9.01 04/24/06 INDEPENDENT BANK CORP /MI/ MI 1.01 04/18/06 INDUSTRIAL SERVICES OF AMERICA INC /F FL 2.02,9.01 04/24/06 INNOVATE ONCOLOGY, INC. NV 5.02 04/17/06 INSIGNIA SOLUTIONS PLC 3.01,9.01 04/19/06 INTEGRATED ALARM SERVICES GROUP INC DE 1.01,5.02,9.01 04/24/06 INTEGRATED ELECTRICAL SERVICES INC DE 8.01 04/20/06 INTEGRATED ELECTRICAL SERVICES INC DE 2.02,8.01 04/19/06 AMEND INTER TEL INC AZ 1.01,2.02,9.01 04/20/06 International Coal Group, Inc. 5.02 04/21/06 IOMEGA CORP DE 1.01 04/24/06 IPC HOLDINGS LTD 1.01,2.03,9.01 04/18/06 ITLA CAPITAL CORP CA 2.02,9.01 04/19/06 IWT TESORO CORP NV 4.02,9.01 04/16/06 J CREW GROUP INC DE 1.01 04/24/06 JDA SOFTWARE GROUP INC DE 1.01,2.02,8.01,9.01 04/24/06 KENSEY NASH CORP DE 2.02,9.01 04/24/06 KIMBERLY CLARK CORP DE 9.01 04/24/06 LABOR READY INC WA 2.02,8.01,9.01 04/19/06 LEFT RIGHT MARKETING TECHNOLOGY INC DE 2.01,8.01,9.01 04/18/06 LEGEND INTERNATIONAL HOLDINGS INC DE 8.01 04/24/06 LEGG MASON INC MD 5.02 04/18/06 LEXICON GENETICS INC/TX DE 5.02 04/18/06 LITHIA MOTORS INC OR 7.01,9.01 04/24/06 LTV CORP DE 8.01,9.01 04/24/06 M&T BANK CORP NY 5.02 04/18/06 MACE SECURITY INTERNATIONAL INC DE 3.01,9.01 04/19/06 MAIN STREET TRUST INC IL 2.02,9.01 04/24/06 MAINSTREET BANKSHARES INC VA 1.01,2.02,5.02,5.03,8.01,9.01 04/20/06 MAJESTIC STAR CASINO LLC IN 2.02,9.01 12/31/05 MANARIS CORP NV 2.01,9.01 04/18/06 AMEND MATRIX BANCORP INC CO 7.01,9.01 04/21/06 MCG CAPITAL CORP DE 1.01,2.03 04/17/06 MDU RESOURCES GROUP INC DE 2.02,7.01,9.01 04/24/06 MEDAREX INC NJ 5.05 04/18/06 MEDIA SCIENCES INTERNATIONAL INC DE 1.01,5.02,9.01 03/31/06 AMEND MEDINA INTERNATIONAL CORP 5.02 04/23/06 MEDIS TECHNOLOGIES LTD DE 8.01,9.01 04/24/06 MELLON FINANCIAL CORP PA 2.02,9.01 04/18/06 MERIDIAN BIOSCIENCE INC OH 2.02,9.01 04/20/06 MESA AIR GROUP INC NV 5.02,9.01 04/21/06 MIDWEST AIR GROUP INC WI 2.02,9.01 04/24/06 MINDSPEED TECHNOLOGIES, INC DE 2.02,9.01 04/24/06 Molecular Pharmacology (USA) LTD NV 8.01,9.01 04/24/06 MONARCH COMMUNITY BANCORP INC MD 2.02,9.01 04/19/06 MONGOLIAN EXPLORATIONS LTD NV 1.02,8.01,9.01 01/16/06 MORTGAGE LOAN ASSET-BACKED CERTIFICAT DE 8.01,9.01 04/24/06 MOTORCAR PARTS AMERICA INC NY 1.01,9.01 04/19/06 NATIONAL HOUSING PARTNERSHIP REALTY F MD 8.01 04/17/06 NaturalNano , Inc. NV 5.02 04/21/06 NETBANK INC GA 7.01,9.01 04/20/06 NETFABRIC HOLDINGS, INC DE 1.01,2.03,3.02,9.01 04/19/06 NETFLIX INC DE 2.02,9.01 04/24/06 NETMANAGE INC DE 2.02,9.01 04/24/06 NEUROCRINE BIOSCIENCES INC CA 2.02,9.01 04/24/06 New Century Energy Corp. CO 8.01,9.01 04/21/06 New York & Company, Inc. 1.01 04/19/06 NEWALLIANCE BANCSHARES INC 2.02,9.01 04/24/06 NEWTEK BUSINESS SERVICES INC NY 3.01,8.01,9.01 04/18/06 North Atlantic Holding Company, Inc. DE 1.01,5.02 04/18/06 NORTH ATLANTIC TRADING CO INC NY 1.01,5.02 04/18/06 NOVA OIL INC NV 7.01,9.01 09/30/05 NOVASTAR FINANCIAL INC MD 1.01,2.03,9.01 04/18/06 NUTRI SYSTEM INC /DE/ DE 7.01,9.01 04/24/06 O REILLY AUTOMOTIVE INC MO 7.01,9.01 04/18/06 OFFICEMAX INC DE 8.01 04/20/06 ONEIDA FINANCIAL CORP DE 2.02 04/21/06 ONEOK INC /NEW/ OK 8.01,9.01 04/24/06 ONEOK INC /NEW/ OK 8.01,9.01 04/24/06 ONLINE RESOURCES CORP DE 2.02 04/24/06 OPTA CORP DE 1.01,1.02 12/28/05 Origen Manufactured Housing Contract DE 8.01,9.01 09/20/04 Origen Manufactured Housing Contract DE 8.01,9.01 09/27/04 Origen Manufactured Housing Contract DE 8.01,9.01 09/29/04 Origen Manufactured Housing Contract DE 8.01,9.01 10/15/04 Origen Manufactured Housing Contract DE 8.01,9.01 11/15/04 Origen Manufactured Housing Contract DE 8.01,9.01 12/15/04 Origen Manufactured Housing Contract DE 8.01,9.01 01/18/05 Origen Manufactured Housing Contract DE 8.01,9.01 02/15/05 Pacific Ethanol, Inc. DE 5.02 04/19/06 PACTIV CORP DE 2.02,9.01 04/24/06 PALADIN REALTY INCOME PROPERTIES INC MD 8.01 04/24/06 PALMETTO REAL ESTATE TRUST SC 5.02 04/24/06 PATRON SYSTEMS INC DE 1.01,9.01 04/18/06 PDL BIOPHARMA, INC. DE 5.02,9.01 04/20/06 PENN NATIONAL GAMING INC PA 1.01,5.05,9.01 04/07/06 PENNS WOODS BANCORP INC PA 2.02,9.01 04/20/06 PEOPLES EDUCATIONAL HOLDINGS MN 5.02,9.01 04/24/06 PETROQUEST ENERGY INC DE 1.01 04/24/06 PINNACLE ENTERTAINMENT INC DE 1.01,9.01 04/18/06 PINNACLE WEST CAPITAL CORP AZ 1.01,2.03,8.01 04/17/06 PLAINS EXPLORATION & PRODUCTION CO DE 1.01,8.01,9.01 04/23/06 PLUM CREEK TIMBER CO INC DE 2.02,9.01 03/31/06 Polymer Holdings LLC DE 8.01,9.01 04/24/06 POWER EFFICIENCY CORP DE 2.03,3.02,5.02,9.01 04/18/06 PRE PAID LEGAL SERVICES INC OK 2.02,9.01 03/31/06 PREFORMED LINE PRODUCTS CO OH 2.02,9.01 04/24/06 PREMIER FINANCIAL BANCORP INC KY 7.01 04/24/06 PRO DEX INC CO 1.02 04/12/06 PROGENICS PHARMACEUTICALS INC DE 7.01,9.01 04/24/06 PROGRESSIVE GAMING INTERNATIONAL CORP NV 4.01,9.01 04/19/06 PROSPECT ENERGY CORP MD 8.01,9.01 04/24/06 PSB GROUP INC MI 2.02,9.01 04/19/06 PSS WORLD MEDICAL INC FL 1.01 04/19/06 PUBLIC STORAGE INC /CA CA 8.01,9.01 04/24/06 QLT INC/BC A1 2.02,9.01 04/24/06 R H DONNELLEY CORP DE 4.01 04/19/06 RADYNE CORP DE 2.02,9.01 04/24/06 RAINING DATA CORP DE 5.02 04/24/06 RAMBUS INC DE 7.01,9.01 04/24/06 REGENCY CENTERS CORP FL 8.01 04/24/06 REGIONS FINANCIAL CORP DE 8.01 04/19/06 REINSURANCE GROUP OF AMERICA INC MO 2.02,7.01,9.01 04/24/06 RENT A CENTER INC DE DE 7.01 04/24/06 RENTECH INC /CO/ CO 8.01,9.01 04/24/06 Residential Asset Securitization Trus 8.01,9.01 04/18/06 REXAHN PHARMACEUTICALS, INC. DE 1.01 04/19/06 RIGHTNOW TECHNOLOGIES INC MT 2.02,9.01 04/24/06 ROHM & HAAS CO DE 2.02,8.01,9.01 04/24/06 RONCO CORP DE 5.02 04/18/06 ROYAL BANCSHARES OF PENNSYLVANIA INC PA 2.02,9.01 03/31/06 ROYAL CARIBBEAN CRUISES LTD 5.02 04/20/06 ROYAL CARIBBEAN CRUISES LTD 5.02 04/20/06 ROYAL FINANCIAL, INC. DE 1.01,5.02 04/18/06 RTW INC /MN/ MN 5.02,9.01 04/20/06 RUBINCON VENTURES INC DE 1.01,9.01 04/20/06 RUSS BERRIE & CO INC NJ 2.02,9.01 04/24/06 Ruths Chris Steak House, Inc. DE 1.01,2.02,9.01 04/24/06 S&P MANAGED FUTURES INDEX FUND LP DE 8.01 03/31/06 SAFEGUARD SCIENTIFICS INC PA 8.01,9.01 04/19/06 SAVVIS, Inc. DE 2.02,9.01 04/24/06 SCOLR Pharma, Inc. DE 8.01,9.01 04/21/06 SCPIE HOLDINGS INC DE 5.02,9.01 04/20/06 SCS TRANSPORTATION INC DE 2.02,9.01 04/20/06 SEMPRA ENERGY CA 8.01 04/20/06 SILICON LABORATORIES INC DE 2.02,9.01 04/24/06 SIMMONS CO DE 1.01,9.01 04/03/06 SIMON WORLDWIDE INC DE 5.02 04/18/06 SKYWORKS SOLUTIONS INC DE 2.02,9.01 04/24/06 Smart-tek Solutions Inc NV 8.01,9.01 04/12/06 SMITHTOWN BANCORP INC NY 9.01 04/20/06 SOMANETICS CORP MI 1.01,9.01 04/19/06 Somaxon Pharmaceuticals, Inc. DE 7.01,9.01 04/24/06 SONUS NETWORKS INC DE 1.01,9.01 04/10/06 Southeastern Bank Financial CORP GA 2.02,9.01 04/20/06 Specialized Services, Inc. MI 5.02,8.01 04/20/06 STERLING FINANCIAL CORP /WA/ WA 2.02,9.01 04/24/06 STEVEN MADDEN, LTD. DE 9.01 02/07/06 AMEND STONE ENERGY CORP DE 1.01,8.01,9.01 04/23/06 SUN MICROSYSTEMS, INC. DE 2.02,9.01 04/24/06 SUN NEW MEDIA INC. MN 4.01,9.01 04/19/06 SUSQUEHANNA BANCSHARES INC PA 5.02,8.01,9.01 04/19/06 SVB FINANCIAL GROUP 1.01 04/19/06 Swank, Inc. DE 1.01,9.01 04/19/06 SYNALLOY CORP DE 2.02,9.01 04/21/06 SYSTEMAX INC DE 7.01 04/24/06 TANDY BRANDS ACCESSORIES INC DE 1.01,9.01 04/18/06 TCF FINANCIAL CORP DE 2.02,7.01,9.01 04/21/06 TD AMERITRADE HOLDING CORP DE 2.02,9.01 04/24/06 TECHLABS INC FL 4.01 03/31/06 TEMECULA VALLEY BANCORP INC CA 2.02,9.01 04/21/06 TENGASCO INC TN 2.02,9.01 04/24/06 Tennessee Commerce Bancorp, Inc. TN 2.02,9.01 04/24/06 TERAX ENERGY, INC. NV 5.02,9.01 04/19/06 TEXTRON FINANCIAL CORP DE 1.01,2.03,9.01 04/19/06 TEXTRON INC DE 1.01,2.03,9.01 04/19/06 TIDELANDS OIL & GAS CORP/WA NV 5.03,9.01 04/19/06 TIMCO AVIATION SERVICES INC DE 1.01,5.02,8.01,9.01 04/20/06 TIME WARNER TELECOM INC DE 7.01 04/21/06 TITAN INTERNATIONAL INC IL 8.01,9.01 04/24/06 TOWER BANCORP INC PA 2.02,9.01 04/24/06 TOYOTA MOTOR CREDIT CORP CA 2.03 04/18/06 TXU CORP /TX/ TX 8.01 04/20/06 U-Store-It Trust MD 1.01,2.02,5.02,9.01 04/19/06 ULTRA CLEAN HOLDINGS INC 2.02,9.01 04/24/06 ULTRASTRIP SYSTEMS INC FL 8.01,9.01 04/24/06 ULTRATECH INC DE 5.02,9.01 04/18/06 UNION BANKSHARES CO/ME ME 8.01,9.01 04/19/06 UNITED FIRE & CASUALTY CO IA 2.02,9.01 03/31/06 UNITED HERITAGE CORP UT 8.01,9.01 04/24/06 URANIUM RESOURCES INC /DE/ DE 1.01,3.02,8.01,9.01 04/19/06 USA REAL ESTATE INVESTMENT TRUST /CA CA 8.01 04/20/06 VALERO L P DE 2.02,9.01 04/24/06 VCAMPUS CORP DE 8.01 04/18/06 VENDINGDATA CORP NV 1.01,3.02,7.01,9.01 04/18/06 VERINT SYSTEMS INC 3.01,8.01,9.01 04/18/06 VESTIN FUND I LLC NV 8.01,9.01 04/21/06 Vestin Realty Mortgage II, Inc 8.01,9.01 04/21/06 VIASYSTEMS INC DE 4.01,9.01 04/18/06 VICOR CORP DE 2.02,9.01 04/24/06 VICTOR INDUSTRIES INC 1.01,7.01,9.01 04/20/06 VIGNETTE CORP DE 5.02 04/18/06 VIRTRA SYSTEMS INC TX 5.02,9.01 04/21/06 VISIONGATEWAY INC NV 1.01,9.01 04/24/06 VMH VIDEOMOVIEHOUSE COM INC 4.01,9.01 04/24/06 Vyteris Holdings (Nevada), Inc. NV 1.01,2.03 04/18/06 Warrior Energy Services CORP DE 1.01,8.01,9.01 04/18/06 WASHINGTON MUTUAL INC WA 1.01,5.02,7.01,8.01,9.01 04/18/06 WASHINGTON TRUST BANCORP INC RI 2.02,9.01 04/24/06 WASTE CONNECTIONS INC/DE DE 2.02,7.01,9.01 04/24/06 WATSCO INC FL 2.02,9.01 04/24/06 WEATHERFORD INTERNATIONAL LTD D0 2.02,7.01,9.01 04/24/06 WEBSTER FINANCIAL CORP DE 1.01 04/20/06 WESTERN GAS RESOURCES INC DE 8.01 04/18/06 WESTERN GOLDFIELDS INC ID 7.01,9.01 04/20/06 WESTERN SIERRA BANCORP CA 2.02,7.01 04/20/06 WHEELING ISLAND GAMING INC DE 4.01 04/18/06 WQN, Inc. 3.01,9.01 04/24/06 X RITE INC MI 5.03,9.01 04/18/06 XEROX CORP NY 2.02,9.01 04/24/06 YRC WORLDWIDE INC DE 8.01,9.01 04/21/06 YUM BRANDS INC NC 2.02,9.01 04/24/06 ZANETT INC DE 1.01,2.02,2.03,9.01 03/14/06 ZORAN CORP \DE\ DE 2.02,9.01 04/24/06