SEC NEWS DIGEST Issue 2006-133 July 12, 2006 COMMISSION ANNOUNCEMENTS STATEMENTS OF SEC ACTING CHIEF ACCOUNTANT SCOTT TAUB AND CORPORATION FINANCE DIVISION DIRECTOR JOHN WHITE REGARDING NEW COSO GUIDANCE ON SECTION 404 COMPLIANCE On July 11, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) published new guidance on the use of its framework to address the needs of smaller businesses in fulfilling the requirements of Section 404 of the Sarbanes-Oxley Act. Scott Taub, Acting Chief Accountant, U.S. Securities and Exchange Commission, said, "This guidance will help smaller companies more efficiently and effectively implement the Section 404 internal control requirements. It will also help companies of all sizes understand and apply the fundamental concepts of COSO's internal control framework. The comments received during the exposure period added significantly to the development of the guidance. I am grateful to COSO and their Advisory Task Force for all of their efforts to develop this guidance." John White, Director of the Division of Corporation Finance, added, "This guidance is an important part of improving the implementation of Section 404 so that it will work efficiently and effectively. I expect it will help the Commission as we proceed with our announced plans to develop guidance for management on how to assess its internal control over financial reporting. I thank COSO and their Advisory Task Force for their work." (Press Rel. 2006-114) DAVID PLUMLEE, MARLENE PLUMLEE AND TOM NOLAND NAMED ACADEMIC FELLOWS IN SEC OFFICE OF THE CHIEF ACCOUNTANT The Securities and Exchange Commission's Office of the Chief Accountant today announced the selection of David Plumlee, Marlene Plumlee, and Tom Noland as Academic Accounting Fellows for one-year terms that begin in August 2006. David Plumlee is a Professor of Accounting and David Eccles Scholar at the University of Utah, where he teaches intermediate and advanced accounting at the undergraduate and graduate levels and a Ph.D. seminar in behavioral research in accounting. He has also held faculty appointments at the Universities of North Carolina at Chapel Hill, Kansas and Kansas State prior to moving to the University of Utah in 1997. David earned his Ph.D. from the University of Florida and both his Bachelors and Masters in Accounting from University of Oklahoma. His research interests have focused on auditing and auditor issues, especially the behavioral aspects of judgment and decision making. David has served as the Associate Editor of The Accounting Review and on the editorial boards of a number of top accounting journals. His research has been published in a number of scholarly journals including The Accounting Review, Journal of Accounting Research, and Journal of Information Systems. Marlene Plumlee is an Associate Professor and David Eccles Faculty Fellow at the University of Utah, where she has taught since receiving her Ph.D. from the University of Michigan in 1997. She also has a Bachelor of Science degree in Accounting from the College of Great Falls. Marlene's research focuses on financial accounting issues. Her studies examine a variety of topics including complexity and its effect on information use, accounting disclosure, and information attributes, with particular emphasis on the cost of equity capital. She currently serves on the editorial board of The Accounting Review. Her research has been published in the top accounting journals including The Accounting Review, Journal of Accounting Research, and Review of Accounting Studies. Tom Noland is an Associate Professor at Georgia Southern University where he teaches auditing at the undergraduate and graduate levels. Tom earned his Ph.D. from the University of Mississippi, and has an MBA from the Georgia Institute of Technology and a B.A. from the University of Kentucky. Tom holds professional certifications as a CPA, CMA, and CDFM. Tom's publications have appeared in The CPA Journal, The Journal of Economic and Business Research, and Management Accounting Quarterly, among others. At the Commission, the Academic Accounting Fellow serves as a research resource for the staff by interpreting and communicating research materials as they relate to various areas of interest to the SEC. In addition, the Academic Fellow has been assigned to ongoing projects in the Chief Accountant's office that include rulemaking, liaison with the professional accounting standards-setting bodies and consultation with registrants on accounting, auditing, independence and reporting matters. David Plumlee, Marlene Plumlee, and Tom Noland replace the current Academic Accounting Fellows, Mark Taylor, who will return to Creighton University in Omaha, Neb., Teri Yohn, who has recently accepted a faculty position at the University of Massachusetts, Amherst, and Cheryl Linthicum, who will return to the University of Texas, San Antonio. (Press Rel. 2006-115) COMMISSION MEETINGS CLOSED MEETING - TUESDAY, JULY 18, 2006 - 10:00 A.M. The subject matter of the closed meeting scheduled for Tuesday, July 18, will be: Regulatory matter regarding financial institution; Formal order of investigation; Institution and settlement of injunctive actions; Institution and settlement of administrative proceedings of an enforcement nature; Litigation matters; and an Opinion. At times, changes in Commission priorities require alterations in the scheduling of meeting items. For further information and to ascertain what, if any, matters have been added, deleted or postponed, please contact: The Office of the Secretary at (202) 551-5400. RULES AND RELATED MATTERS SEC ISSUES CONCEPT RELEASE ON MANAGEMENT'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING On July 11, the Commission issued a Concept Release concerning management's report on internal control over financial reporting to seek feedback to understand better the extent and nature of public interest in the development of additional guidance for management regarding its evaluation and assessment of the effectiveness of internal control over financial reporting. Publication of the Concept Release is expected in the Federal Register during the week of July 10. (Rel. 34-54122) ENFORCEMENT PROCEEDINGS CANADIAN ACCOUNTANT MARVIN WINICK SUSPENDED UNDER RULE 102(e) FROM APPEARING OR PRACTICING BEFORE THE COMMISSION FOR HIS ROLE IN SUBMITTING FORGED AUDIT REPORTS On July 11, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Rule 102(e) of the Commission's Rules of Practice, Making Findings and Imposing Remedial Sanctions (Order) against Marvin Winick. The Order finds that Winick, from Thornhill, Ontario, is an accountant who frequently serves as a consultant to U.S. public companies and who was hired in 2003 as a consultant by three issuers, Tekron, Inc., Greentech USA, Inc., and Information Architects Corporation. The Order also finds that, in this role, Winick was responsible for preparing the issuers' financial statements and preparing and filing their Commission filings. The administrative proceedings were based on a permanent injunction entered against Winick on July 5, 2006 by the United States District Court for the Northern District of Texas, Dallas Division. The injunction enjoined Winick, by consent, from future violations of the antifraud provisions of the federal securities laws, and from aiding and abetting violations of the reporting, books and records, and internal control provisions of the federal securities laws. The Commission's Complaint, filed on June 30, 2006, alleged, among other things, that Winick created Reports of Independent Certified Public Accountants and auditor's consent letters, which he incorporated into the issuers' 2003 Forms 10-KSB without the accounting firm's authorization and when, in fact, neither the accounting firm nor any other auditor had audited the issuers' 2003 financial statements. The Order suspends Winick from appearing or practicing before the Commission. Winick consented to the issuance of the Order without admitting or denying the findings in the Order, except that he admitted the entry of the injunction. (Rel. 34-54128; File No. 3- 12363; AAE Rel. No. 2459) COMMISSION DECLARES DECISION FINAL AS TO iBIZ TECHNOLOGY CORP. The decision of an administrative law judge with respect to iBIZ Technology Corp. is final. The law judge sanctioned respondent, finding that it violated the periodic reporting requirements of Section 13(a) of the Securities Exchange Act and Exchange Act Rules 13a-1 and 13a-13 by failing to file its annual report for the period ending Oct. 31, 2005, and three quarterly reports for the periods ending April 30, and July 31, 2005, and Jan. 31, 2006. The law judge revoked the registration of each class of the registered equity securities of iBIZ Technology Corp. pursuant to Section 12(j) of the Exchange Act. (Rel. 34-54129; File No. 3-12207) IN THE MATTER OF ROBERT SHANNON An Administrative Law Judge has issued an Order Making Findings and Imposing Remedial Sanctions by Default (Default Order) in the matter of Robert E. Shannon. The Order Instituting Proceedings alleged that on May 3, 2006, in the United States District Court for the District of Massachusetts, Respondent Robert E. Shannon (Shannon) pleaded guilty to one count of aiding and abetting violations of Section 10(b) of the Securities Exchange Act of 1934. The Default Order finds these allegations to be true and bars Shannon from association with any broker, dealer, or investment adviser. (Rels. 34-54132; IA-2534; File No. 3-12327) SELF-REGULATORY ORGANIZATIONS PROPOSED RULE CHANGE A proposed rule change (SR-NASD-2005-114) has been filed by the National Association of Securities Dealers relating to the regulation of compensation, fees, and expenses in public offerings of real estate investments trusts and direct participation programs. Publication of is expected in the Federal Register during the week of July17. (Rel. 34-54118) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change (SR-Nasdaq-2006-014) filed by The NASDAQ Stock Market to modify the description in its rule of the ACES communication service has become immediately effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of is expected in the Federal Register during the week of July17. (Rel. 34-54119) A proposed rule change (SR-ISE-2006-31) filed by the International Securities Exchange relating to PrecISE fees has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of is expected in the Federal Register during the week of July17. (Rel. 34-54121) A proposed rule change (SR-CBOE-2006-65) filed by the Chicago Board Options Exchange to permit the listing and trading of Quarterly Options Series has become immediately effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of is expected in the Federal Register during the week of July17. (Rel. 34- 54123) 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: . SB-2 CDX COM INC, 1105 N PEORIA, TULSA, OK, 74116, 9188581050 - 17,750,667 ($6,967,506.67) Equity, (File 333-135685 - Jul. 11) (BR. 10) S-1 Penn Virginia GP Holdings, L.P., THREE RADNOR CORPORATE CENTER, SUITE 300, RADNOR, PA, 19087, 610.687.8900 - 0 ($144,900,000.00) Equity, (File 333-135686 - Jul. 11) (BR. 04C) S-8 CISCO SYSTEMS INC, 170 WEST TASMAN DR, SAN JOSE, CA, 95134-1706, 4085264000 - 114,418 ($75,515.88) Equity, (File 333-135687 - Jul. 11) (BR. 03C) S-8 CISCO SYSTEMS INC, 170 WEST TASMAN DR, SAN JOSE, CA, 95134-1706, 4085264000 - 220,003 ($1,445,419.71) Equity, (File 333-135688 - Jul. 11) (BR. 03C) SB-1 Kinder Travel, Inc., 1960 143RD STREET, SURREY, A1, V4A 7Z2, 6043775714 - 2,400,000 ($120,000.00) Debt, (File 333-135689 - Jul. 11) (BR. 01) S-8 INVENTIV HEALTH INC, 200 COTTONTAIL LANE, VANTAGE COURT NORTH, SOMERSET, NJ, 08873, 732-537-4800 - 2,659,019 ($76,965,304.96) Equity, (File 333-135691 - Jul. 11) (BR. 08C) S-8 Newport Bancorp Inc, 100 BELLEVUE AVENUE, NEWPORT, RI, 02840, 401 847 5500 - 358,352 ($4,569,000.00) Equity, (File 333-135692 - Jul. 11) (BR. 07) S-8 MULTI MEDIA TUTORIAL SERVICES INC, 205 KINGS HIGHWAY, BROOKLYN, NY, 11223, 7182340404 - 3,600,000 ($180,000.00) Equity, (File 333-135694 - Jul. 11) (BR. 05B) S-8 STATE STREET CORP, STATE STREET FINANCIAL CENTER, ONE LINCOLN STREET, BOSTON, MA, 02111, 6177863000 - 0 ($403,900,000.00) Equity, (File 333-135695 - Jul. 11) (BR. 07B) S-8 STATE STREET CORP, STATE STREET FINANCIAL CENTER, ONE LINCOLN STREET, BOSTON, MA, 02111, 6177863000 - 0 ($1,154,000,000.00) Equity, (File 333-135696 - Jul. 11) (BR. 07B) S-8 SONUS PHARMACEUTICALS INC, 22026 2OTH AVE SE, STE 102, BOTHELL, WA, 98021, 2064879500 - 4,115,859 ($20,538,137.00) Equity, (File 333-135697 - Jul. 11) (BR. 01C) S-8 CANARGO ENERGY CORP, P.O. BOX 291, ST. PETER PORT, GUERNSEY, C.I., X0, GY1 3RR, 44 1481 729980 - 0 ($5,250,000.00) Equity, (File 333-135698 - Jul. 11) (BR. 04B) S-4 Castlewood Holdings LTD, P.O. BOX HM 2267, WINDSOR PLACE, 3RD FL., 18 QUEEN STREET, HAMILTON, D0, HM JX, 441-278-1405 - 0 ($561,733,790.00) Equity, (File 333-135699 - Jul. 11) (BR. 01) S-8 ROPER INDUSTRIES INC /DE/, 2160 SATELLITE BLVD, SUITE 200, DULUTH, GA, 30097, 7704955100 - 0 ($315,897,134.56) Equity, (File 333-135700 - Jul. 11) (BR. 10C) S-8 CARMAX INC, 4900 COX ROAD, GLEN ALLEN, VA, 22060, 8047470422 - 1,000,000 ($34,695,000.00) Equity, (File 333-135701 - Jul. 11) (BR. 02B) SB-2 Tootie Pie Company, Inc., 129 INDUSTRIAL DRIVE, BOERNE, TX, 78006, 830-816-6677 - 11,901,800 ($4,760,720.00) Equity, (File 333-135702 - Jul. 11) (BR. ) S-8 CALLON PETROLEUM CO, 200 N CANAL ST, NATCHEZ, MS, 39120, 6014421601 - 500,000 ($9,240,000.00) Equity, (File 333-135703 - Jul. 11) (BR. 04C) S-3 ATLAS PIPELINE PARTNERS LP, 311 ROUSER ROAD, MOON TOWNSHIP, PA, 15108, 4122622830 - 2,100,000 ($85,428,000.00) Equity, (File 333-135704 - Jul. 11) (BR. 02A) S-1 China Healthcare Acquisition Corp., 1233 ENCINO DRIVE, PASADENA, CA, 91108, 626-569-9924 - 0 ($244,000,600.00) Equity, (File 333-135705 - Jul. 11) (BR. ) S-8 MIV THERAPEUTICS INC, 1-8765 ASH STREET, VANCOUVER BC CANADA, A1, V6P 6T3, 15,000,000 ($9,450,000.00) Equity, (File 333-135706 - Jul. 11) (BR. 10B) S-8 UNITED INDUSTRIAL CORP /DE/, 124 INDUSTRY LANE, HUNT VALLEY, MD, 21030, (410) 628-3500 - 0 ($80,763,748.76) Equity, (File 333-135707 - Jul. 11) (BR. 10C) S-3 Eagle Bulk Shipping Inc., 477 MADISON AVENUE, SUITE 1405, NEW YORK, NY, 10022, 212-785-2500 - 2,750,000 ($40,287,500.00) Equity, (File 333-135708 - Jul. 11) (BR. 05B) S-8 COSTAR GROUP INC, 2 BETHESDA METRO CENTER, 10TH FLOOR, BETHESDA, MD, 20814, 3012158300 - 0 ($6,004,000.00) Equity, (File 333-135709 - Jul. 11) (BR. 08A) S-1 Doubloon Corp., C/O PIRATE CAPITAL LLC, 200 CONNECTICUT AVENUE, 4TH FLOOR, NORWALK, CT, 06854, 203-854-1100 - 23,000,000 ($207,000,000.00) Equity, (File 333-135711 - Jul. 11) (BR. ) 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 ------------------------------------------------------------------------------------------------------- @ROAD, INC DE 1.01,7.01,9.01 07/07/06 511410 INC DE 5.01,5.02,9.01 07/07/06 ACR GROUP INC TX 2.02,9.01 07/10/06 ACXIOM CORP DE 8.01,9.01 07/11/06 ACXIOM CORP DE 8.01,9.01 07/11/06 AMEND ADE CORP MA 8.01 07/11/06 ADVANCED DIGITAL INFORMATION CORP WA 8.01 07/10/06 Affinion Group, Inc. DE 1.01,1.02,5.02,7.01,9.01 07/11/06 AFFORDABLE RESIDENTIAL COMMUNITIES IN MD 1.01,3.03,5.03,9.01 07/10/06 AFV SOLUTIONS, INC. NV 5.02,8.01,9.01 07/06/06 AKSYS LTD DE 1.02,3.01,9.01 07/05/06 ALCOA INC PA 2.02,9.01 07/10/06 Aleris International, Inc. DE 7.01,9.01 07/11/06 ALEXANDER & BALDWIN INC HI 8.01,9.01 07/10/06 ALLIED HEALTHCARE INTERNATIONAL INC NY 4.01,9.01 07/05/06 ALLIED HOLDINGS INC GA 1.01,2.03 06/30/06 ALR TECHNOLOGIES INC 4.01,9.01 07/06/06 AMB PROPERTY CORP MD 2.02,7.01,9.01 07/11/06 AMB PROPERTY LP DE 7.01 07/11/06 AMCORE FINANCIAL INC NV 1.01,9.01 07/11/06 AMERICAN EQUITY INVESTMENT LIFE HOLDI IA 7.01,9.01 07/11/06 AMERICAN MEDICAL SYSTEMS HOLDINGS INC DE 1.01,9.01 07/10/06 AMERICAN RETIREMENT CORP TN 2.02,9.01 07/10/06 American Telecom Services Inc 8.01,9.01 07/11/06 AMSURG CORP TN 7.01,9.01 07/11/06 Aquacell Water, Inc. DE 8.01,9.01 07/10/06 ARRAY BIOPHARMA INC DE 1.01,1.02,2.03,9.01 07/07/06 AUDIOVOX CORP DE 2.02,8.01 07/10/06 AVITAR INC /DE/ DE 1.01,3.02 07/06/06 BAIRNCO CORP /DE/ DE 5.03,9.01 07/10/06 Bear Stearns Asset Backed Securities DE 9.01 07/11/06 BEVERLY NATIONAL CORP MA 2.02,9.01 07/10/06 AMEND BioScrip, Inc. DE 2.01,9.01 07/05/06 BLUE DOLPHIN ENERGY CO DE 4.01,9.01 07/11/06 BLUE RIDGE PAPER PRODUCTS INC 2.02,9.01 07/07/06 BLUEFLY INC DE 7.01 07/11/06 BOWNE & CO INC DE 5.02 07/11/06 Brilliant Technologies, CORP 1.01,2.03,3.02,9.01 06/27/06 BRISTOL MYERS SQUIBB CO DE 5.02,9.01 07/11/06 BROOKE CORP KS 8.01,9.01 07/10/06 BRUSH ENGINEERED MATERIALS INC 7.01,9.01 07/11/06 BUCA INC /MN MN 2.02,9.01 07/10/06 CA, INC. DE 8.01,9.01 07/11/06 CALAVO GROWERS INC CA 4.01 07/06/06 CALIFORNIA PIZZA KITCHEN INC DE 2.02,9.01 07/11/06 Calumet Specialty Products Partners, DE 5.03,9.01 07/05/06 CAMBRIDGE HEART INC DE 1.01,9.01 07/10/06 CAPITAL CORP OF THE WEST CA 1.01,9.01 07/07/06 CAPITAL CORP OF THE WEST CA 1.01,9.01 07/07/06 CAPITAL TITLE GROUP INC DE 8.01 07/11/06 CARDIODYNAMICS INTERNATIONAL CORP CA 2.02,9.01 07/06/06 Cardium Therapeutics, Inc. 1.01,3.01,5.03,9.01 07/10/06 CARRAMERICA REALTY CORP MD 8.01,9.01 07/11/06 Carrington Mortgage Loan Trust, Serie DE 8.01,9.01 07/11/06 CDKNET COM INC DE 9.01 06/30/06 AMEND CDX COM INC CO 1.01,2.01,3.02,4.01,5.01, 07/07/06 5.02,5.03,5.06,8.01 CELEBRATE EXPRESS, INC. 5.03,9.01 07/07/06 CHARMING SHOPPES INC PA 7.01,9.01 07/10/06 CHICOS FAS INC FL 8.01 07/11/06 CHL Mortgage Pass-Through Trust 2006- 9.01 02/28/06 CHOICEPOINT INC GA 2.02,8.01,9.01 07/10/06 Citicorp Mortgage Securities Trust, S DE 8.01,9.01 07/11/06 CITIGROUP INC DE 8.01,9.01 07/11/06 CITIZENS COMMUNICATIONS CO DE 8.01,9.01 07/11/06 CIVITAS BANKGROUP INC TN 7.01,8.01,9.01 07/11/06 CLEARONE COMMUNICATIONS INC UT 8.01 07/11/06 CNET NETWORKS INC DE 4.02,9.01 07/07/06 CNX Gas CORP DE 1.01,5.02,9.01 07/10/06 COMMODORE APPLIED TECHNOLOGIES INC DE 7.01,9.01 07/10/06 COMMUNITY SHORES BANK CORP MI 1.01,9.01 06/30/06 COMPUTER SCIENCES CORP NV 5.02 07/11/06 Connected Media Technologies, Inc. 1.01,5.02,9.01 07/10/06 CONTINENTAL MATERIALS CORP DE 8.01,9.01 07/06/06 CORPORATE PROPERTY ASSOCIATES 14 INC MD 5.02 07/05/06 COSI INC DE 2.02,9.01 07/11/06 CREDIT & ASSET REP VEHICLE CORP ALLST DE 8.01,9.01 07/01/06 CRYOLIFE INC FL 2.02,9.01 07/11/06 CV THERAPEUTICS INC DE 8.01,9.01 07/07/06 CWHEQ, Inc. 8.01,9.01 03/27/06 AMEND DADE BEHRING HOLDINGS INC DE 4.01,9.01 06/21/06 AMEND DAG MEDIA INC NY 4.01,9.01 07/05/06 DATALOGIC INTERNATIONAL INC DE 1.01,1.02,5.02,8.01,9.01 06/30/06 DELCATH SYSTEMS INC DE 8.01,9.01 07/11/06 DELPHI CORP DE 2.02,9.01 07/11/06 DELTATHREE INC DE 1.01,9.01 07/05/06 Devine Entertainment CORP A6 8.01 07/11/06 DISCOVERY PARTNERS INTERNATIONAL INC DE 2.01,9.01 07/05/06 DOW CHEMICAL CO /DE/ DE 8.01,9.01 07/10/06 DUSA PHARMACEUTICALS INC NJ 8.01,9.01 07/11/06 DYNAMEX INC DE 1.01,5.02,9.01 07/05/06 DYNASIL CORP OF AMERICA NJ 8.01 07/11/06 EDENTIFY, INC. NV 4.01 07/13/05 AMEND EFJ INC DE 1.01,9.01 07/10/06 ELECTRO ENERGY INC FL 1.01,9.01 07/05/06 EMAK Worldwide, Inc. DE 4.01,9.01 07/06/06 EMDEON CORP DE 1.01,9.01 07/10/06 EMPYREAN HOLDINGS, INC NV 1.01 07/11/06 ENERGY EXPLORATION TECHNOLOGIES / A0 4.01,9.01 06/23/06 AMEND Energy Transfer Partners, L.P. DE 2.02,7.01,9.01 07/11/06 EPOCH HOLDING CORP DE 8.01,9.01 07/11/06 ERP OPERATING LTD PARTNERSHIP MD 1.01,2.03,9.01 07/06/06 FC FINANCIAL SERVICES INC NV 1.01,9.01 07/04/06 FEDERAL AGRICULTURAL MORTGAGE CORP 7.01,9.01 07/11/06 Federal Home Loan Bank of Atlanta X1 2.03 07/05/06 Federal Home Loan Bank of Boston X1 2.03 07/05/06 Federal Home Loan Bank of Chicago X1 2.03 07/05/06 Federal Home Loan Bank of Cincinnati X1 2.03,9.01 07/05/06 Federal Home Loan Bank of Dallas 2.03 07/05/06 Federal Home Loan Bank of Indianapoli X1 2.03,9.01 07/07/06 Federal Home Loan Bank of New York X1 2.03,9.01 07/05/06 Federal Home Loan Bank of San Francis X1 2.03 07/05/06 Federal Home Loan Bank of Seattle 2.03 07/11/06 FIBERSTARS INC /CA/ CA 2.02,7.01,9.01 07/06/06 FIDELIS ENERGY INC NV 5.02,7.01,9.01 06/30/06 FIRST BANCSHARES INC /MS/ MS 7.01 07/10/06 FIRST INVESTORS FINANCIAL SERVICES GR TX 2.02,9.01 07/11/06 Florida East Coast Industries, Inc. 8.01,9.01 07/11/06 AMEND FONIX CORP DE 8.01,9.01 07/03/06 FORTUNE BRANDS INC DE 7.01,9.01 07/11/06 FRANKLIN RESOURCES INC DE 8.01,9.01 07/10/06 FREDERICK COUNTY BANCORP INC MD 2.02,7.01,9.01 07/11/06 Friendlyway CORP NV 2.01,5.02,9.01 05/03/06 AMEND GALAXY ENERGY CORP CO 1.01,7.01,9.01 07/07/06 GAP INC DE 1.01,7.01,9.01 07/10/06 GARUDA CAPITAL CORP NV 1.01,7.01,9.01 07/07/06 GASCO ENERGY INC NV 7.01,9.01 07/11/06 GENENTECH INC DE 2.02,8.01,9.01 07/11/06 GENLYTE GROUP INC DE 1.01,9.01 07/11/06 GOLDEN ENTERPRISES INC DE 8.01 07/11/06 GRANT PARK FUTURES FUND LIMITED PARTN IL 7.01 07/07/06 GREAT CHINA INTERNATIONAL HOLDINGS, I NV 1.01,2.03,5.02,9.01 07/01/06 GREATER COMMUNITY BANCORP NJ 1.01,1.02,5.02,8.01,9.01 07/10/06 GSAMP Trust 2006-HE3 DE 8.01,9.01 05/26/06 AMEND GUESS INC DE 1.01,9.01 07/05/06 Halo Technology Holdings, Inc. NV 1.01,9.01 07/05/06 HARBOR FLORIDA BANCSHARES INC DE 1.01,9.01 07/11/06 HARTMAN COMMERCIAL PROPERTIES REIT TX 5.02 07/05/06 HEALTHRENU MEDICAL INC CO 4.02 07/11/06 HELMERICH & PAYNE INC DE 1.01,9.01 07/11/06 HUMAN GENOME SCIENCES INC DE 1.01,5.02,9.01 07/10/06 IA GLOBAL INC DE 2.03 06/30/06 IASIS Healthcare LLC DE 5.02,9.01 07/10/06 ICU MEDICAL INC/DE DE 1.01 05/09/05 IKANOS COMMUNICATIONS CA 1.01,9.01 07/05/06 IMAGE INNOVATIONS HOLDINGS INC NV 1.03 07/06/06 IMPERIAL OIL LTD 8.01,9.01 07/10/06 IndyMac INDB Mortgage Loan Trust 2006 2.01,9.01 06/29/06 Innovive Pharmaceuticals, Inc. DE 5.02,9.01 07/06/06 INTERNAP NETWORK SERVICES CORP DE 5.03,9.01 07/10/06 INTERNATIONAL WIRE GROUP INC DE 2.01,9.01 07/03/06 INTERVIDEO INC CA 1.01 07/05/06 INverso Corp DE 1.01,5.06 07/06/06 INVESTMENT TECHNOLOGY GROUP INC DE 8.01,9.01 07/11/06 IOMEGA CORP DE 7.01,9.01 07/10/06 IPIX CORP DE 5.02 07/06/06 IRON MOUNTAIN INC DE 8.01,9.01 07/11/06 James River Coal CO VA 5.02 07/07/06 JOHNSON & JOHNSON NJ 8.01 07/11/06 KLA TENCOR CORP DE 8.01 07/10/06 KNOT INC DE 8.01,9.01 07/10/06 KONA GRILL INC DE 5.02,9.01 07/07/06 LAIDLAW INTERNATIONAL INC DE 1.01 07/11/06 LASERSCOPE CA 1.01,9.01 07/10/06 LEINER HEALTH PRODUCTS INC DE 5.02 07/10/06 LEVI STRAUSS & CO DE 2.02,7.01,9.01 07/11/06 LIFEPOINT HOSPITALS, INC. 2.02,7.01,9.01 07/10/06 LUCENT TECHNOLOGIES INC DE 9.01 07/10/06 M I HOMES INC OH 7.01,9.01 07/11/06 MACHINETALKER INC DE 5.02 07/10/06 MARITRANS INC /DE/ DE 2.02,9.01 07/10/06 MASS MEGAWATTS WIND POWER INC 7.01 07/11/06 MAVERICK MINERALS CORP NV 1.02 07/10/06 MAYFAIR MINING & MINERALS INC NV 4.01,9.01 07/07/06 MED-EMERG INTERNATIONAL INC 9.01 07/11/06 MERGE TECHNOLOGIES INC WI 8.01,9.01 07/11/06 MIDWEST AIR GROUP INC WI 8.01,9.01 07/11/06 MIRANT CORP DE 8.01,9.01 07/11/06 MIVA, INC. DE 2.02,9.01 07/07/06 MLM INDEX FUND DE 4.02 06/23/06 AMEND Morgan Stanley ABS Capital I Inc. Tru DE 8.01,9.01 06/23/06 Morgan Stanley ABS Capital I Inc. Tru DE 2.01,9.01 05/19/06 MOSCOW CABLECOM CORP DE 8.01,9.01 07/11/06 MS STRUCTURED SATURNS SERIES 2002-1 DE 8.01,9.01 07/03/06 MS STRUCTURED SATURNS SERIES 2003-3 DE 8.01,9.01 07/03/06 MS STRUCTURED SATURNS SERIES 2005-2 DE 8.01,9.01 07/03/06 MSC SOFTWARE CORP DE 7.01 07/11/06 MTI TECHNOLOGY CORP DE 1.01,2.01,2.03,3.02,5.02,9.01 07/05/06 MYOGEN INC DE 1.01,7.01,9.01 07/07/06 N-VIRO INTERNATIONAL CORP DE 8.01,9.01 07/11/06 NATIONAL CITY CORP DE 1.01,9.01 07/11/06 NEOSE TECHNOLOGIES INC DE 8.01,9.01 07/11/06 NEW FRONTIER ENERGY INC CO 1.01,9.01 07/07/06 NEW HORIZONS WORLDWIDE INC DE 1.01,3.02,5.02,9.01 07/05/06 NEW MEXICO SOFTWARE, INC NV 3.02,5.03,9.01 06/30/06 AMEND NEWPOWER HOLDINGS INC DE 8.01,9.01 07/05/06 Novelis Inc. A6 5.02,9.01 07/05/06 NS GROUP INC KY 7.01,9.01 07/10/06 NTL INC DE 1.01,8.01 07/10/06 NYMEX HOLDINGS INC DE 8.01,9.01 07/11/06 Oasys Mobile, Inc. DE 8.01 07/05/06 OCCAM NETWORKS INC/DE DE 2.02,9.01 07/11/06 OLD STONE CORP RI 8.01,9.01 07/10/06 ONE VOICE TECHNOLOGIES INC NV 1.01,2.03,3.02,9.01 07/06/06 ONEOK INC /NEW/ OK 7.01,9.01 07/11/06 ONEOK Partners LP DE 7.01,9.01 07/11/06 OPEN TEXT CORP A6 8.01,9.01 07/11/06 OPSWARE INC DE 1.01,9.01 07/07/06 OwnIt Mortgage Loan Trust Series 2006 8.01,9.01 06/13/06 P F CHANGS CHINA BISTRO INC 2.02,9.01 07/06/06 PACIFIC PREMIER BANCORP INC DE 7.01,9.01 07/11/06 PANACOS PHARMACEUTICALS, INC. DE 1.01,2.02,5.02,9.01 07/11/06 PENTON MEDIA INC DE 1.01,8.01,9.01 07/11/06 PEOPLES BANCORP IN 5.02 07/11/06 PEPSI BOTTLING GROUP INC DE 2.02,9.01 07/11/06 PETROHAWK ENERGY CORP DE 8.01,9.01 07/11/06 PETROLEUM DEVELOPMENT CORP NV 8.01,9.01 07/11/06 PHARMACYCLICS INC DE 1.01 07/07/06 PHELPS DODGE CORP NY 8.01,9.01 07/11/06 PINNACLE FINANCIAL PARTNERS INC TN 5.02 07/07/06 PIONEER COMPANIES INC DE 1.01,9.01 07/07/06 PIPELINE DATA INC 1.01,7.01 06/30/06 PIPELINE DATA INC 1.01,2.01,7.01 06/30/06 POWERCOLD CORP NV 4.02,9.01 07/10/06 POWERHOUSE TECHNOLOGIES GROUP INC DE 7.01,9.01 07/11/06 PREMIUM STANDARD FARMS, INC. 1.01,5.02,9.01 07/07/06 PROCTER & GAMBLE CO OH 7.01 07/11/06 PSB Holdings, Inc. 5.02,9.01 07/06/06 QUEST DIAGNOSTICS INC DE 2.05,2.06 04/19/06 AMEND QUEST OIL CORP NV 1.01,4.01,8.01,9.01 06/30/06 AMEND QUETZAL CAPITAL I INC FL 1.01,2.01,5.01,5.02, 07/06/06 5.03,5.06,9.01 Quincy Energy Corp NV 3.01,3.03,5.01,5.02,8.01,9.01 07/10/06 Quintana Maritime LTD 1T 2.03 07/07/06 Refco Inc. 7.01,9.01 07/11/06 RELIANCE STEEL & ALUMINUM CO CA 8.01,9.01 07/05/06 REMOTE MDX INC UT 7.01,9.01 07/10/06 RENAISSANCE HOME EQUITY LOAN TRUST 20 DE 2.01,9.01 06/05/06 Rim Semiconductor CO UT 4.02,7.01,9.01 07/06/06 ROCKY MOUNTAIN CHOCOLATE FACTORY INC CO 2.02,7.01,9.01 07/11/06 ROMA FINANCIAL CORP X1 8.01,9.01 07/11/06 RUSSELL CORP AL 7.01,8.01,9.01 07/11/06 SAVIENT PHARMACEUTICALS INC DE 1.01,9.01 07/05/06 SAVIENT PHARMACEUTICALS INC DE 5.02,9.01 07/05/06 SEARS HOLDINGS CORP DE 5.02 07/11/06 Seneca-Cayuga Bancorp, Inc. X1 8.01,9.01 07/10/06 SEQUIAM CORP CA 1.01,9.01 07/06/06 Shire plc 8.01,9.01 07/07/06 SILVER STAR ENERGY INC 7.01,9.01 07/05/06 SIRICOMM INC DE 1.01,1.02,5.02,9.01 07/05/06 SMART & FINAL INC/DE DE 2.02,9.01 07/11/06 SMART ONLINE INC 3.02 07/06/06 SONA DEVELOPMENT CORP NV 1.01,9.01 06/28/06 SOUTHERN UNION CO DE 7.01,9.01 07/11/06 STANDEX INTERNATIONAL CORP/DE/ DE 8.01,9.01 07/06/06 STAR BUFFET INC DE 7.01,9.01 07/11/06 STRATS (SM) TRUST FOR JPMORGAN CHASE 8.01,9.01 07/03/06 STRATS SM TRUST FOR IBM CORP SEC SERI 8.01,9.01 06/29/06 Strats(SM) Trust for JPMorgan Chase C 8.01,9.01 07/03/06 STRATS(SM) Trust For Morgan Stanley S 8.01,9.01 07/03/06 STRUCTURED PRODUCTS CORP CASTSM STEP DE 8.01,9.01 07/01/06 STRUCTURED PRODUCTS CORP CORTS TR FOR DE 8.01,9.01 06/30/06 STRUCTURED PRODUCTS CORP CORTS TRUST DE 8.01,9.01 07/01/06 STRUCTURED PRODUCTS CORP CORTS TRUST DE 8.01,9.01 07/01/06 STRUCTURED PRODUCTS CORP CORTS TRUST DE 8.01,9.01 07/01/06 STRUCTURED PRODUCTS CORP CRED ENHANCE DE 8.01,9.01 07/01/06 STRUCTURED PRODUCTS CORP TIERS R INFL DE 8.01,9.01 07/01/06 SULPHCO INC NV 1.01,9.01 07/05/06 SUN NEW MEDIA INC. MN 4.01,9.01 04/19/06 AMEND SuperDirectories Inc. DE 4.02 03/30/06 AMEND SUPERIOR ESSEX INC DE 7.01,9.01 07/11/06 Surge Global Energy, Inc. 2.01,9.01 07/07/06 Surge Global Energy, Inc. 2.01,9.01 07/07/06 AMEND T REIT INC VA 1.01,9.01 06/30/06 TAIWAN FUND INC DE 7.01,9.01 05/01/06 AMEND TALBOTS INC DE 1.01,9.01 07/07/06 TALBOTS INC DE 2.01,9.01 05/03/06 AMEND TASTY BAKING CO PA 1.01,7.01,9.01 07/07/06 TD BANKNORTH INC. DE 1.01 07/05/06 Team Finance LLC DE 8.01,9.01 07/10/06 TECHNOLOGY FUNDING PARTNERS III L P DE 8.01 07/11/06 TECHNOLOGY FUNDING VENTURE PARTNERS I DE 8.01 07/11/06 TECHNOLOGY FUNDING VENTURE PARTNERS V DE 8.01 07/11/06 Telzuit Medical Technologies, Inc. 4.01,9.01 07/06/06 TENNECO INC DE 5.02,5.03,9.01 07/10/06 TESORO CORP /NEW/ DE 8.01,9.01 07/10/06 THINKPATH INC A6 1.01,9.01 06/29/06 TOTAL SYSTEM SERVICES INC GA 1.01,7.01,9.01 07/11/06 TOWN SPORTS INTERNATIONAL HOLDINGS IN DE 1.01,8.01,9.01 07/07/06 TRACEGUARD TECHNOLOGIES, INC. 8.01,9.01 07/06/06 TRUMP ENTERTAINMENT RESORTS, INC. DE 1.01,7.01,9.01 07/07/06 TWEEN BRANDS, INC. DE 5.03,9.01 07/07/06 ULTRA PETROLEUM CORP 8.01,9.01 07/11/06 ULURU INC. NV 2.01,5.01,5.02,5.03,5.06,9.01 03/31/06 AMEND UNIFY CORP DE 1.01,9.01 07/05/06 UNITED HERITAGE CORP UT 1.01,9.01 07/07/06 UNIVERSAL CORP /VA/ VA 1.01,8.01,9.01 07/06/06 UREX ENERGY CORP. 2.01,9.01 06/10/06 USA Mobility, Inc DE 4.01 07/07/06 UTEK CORP 1.01,9.01 06/23/06 VALASSIS COMMUNICATIONS INC DE 5.02,9.01 07/10/06 VALCOM, INC DE 8.01,9.01 05/19/06 VALENTIS INC DE 8.01,9.01 07/11/06 VENDINGDATA CORP NV 1.01,3.02,7.01 07/05/06 WaMu Mortgage Pass-Through Certificat DE 9.01 06/26/06 WASHINGTON GAS LIGHT CO DC 8.01 07/11/06 WAVE SYSTEMS CORP DE 8.01 07/07/06 WESTERN GAS RESOURCES INC DE 1.01,9.01 07/06/06 WESTMORELAND COAL CO DE 3.02,9.01 07/11/06 WILLIAMS SONOMA INC CA 1.01,5.02,5.03,7.01,9.01 07/07/06 WINMARK CORP MN 4.01,9.01 07/05/06 WPCS INTERNATIONAL INC DE 8.01,9.01 07/11/06 WPS RESOURCES CORP WI 1.01,3.03,9.01 07/08/06 WQN, Inc. 5.02 07/05/06 ZOLTEK COMPANIES INC DE 1.01,2.03,3.02,9.01 07/06/06