SEC NEWS DIGEST Issue 2006-39 February 28, 2006 COMMISSION ANNOUNCEMENTS SEC WELCOMES PLANS OF U.S., INTERNATIONAL STANDARD SETTERS FOR CONVERGENCE OF ACCOUNTING SYSTEMS On February 27, the Securities and Exchange Commission welcomed the announcement by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) of a memorandum of understanding about their work plans from 2006-2008. Those plans indicate a commitment to make measurable progress towards improved and converged standards in a number of areas over the next several years. In recent weeks, SEC Chairman Christopher Cox has publicly stressed the agency's commitment to a "roadmap" for elimination of the requirement that foreign private issuers reconcile financial statements prepared using international financial reporting standards to the U.S. system of Generally Accepted Accounting Principles (GAAP). "The SEC is working diligently toward the goal of eliminating the existing IFRS to U.S. GAAP reconciliation requirement," he said today. "Achieving that goal depends on the contributions of many parties, including U.S. and international standard setters. This important step by IASB and FASB will help ensure that investor protection remains paramount in these efforts." "The work plan communicates a continued commitment to improving financial information for investors," observed SEC Acting Chief Accountant Scott A. Taub. "Having the IASB and the FASB address these issues jointly should further the efforts to converge accounting standards. Investors in the U.S. and around the world will be the long-term beneficiaries of converging toward a common set of high quality accounting standards." Taub added that in addition to making a helpful contribution in moving forward on the roadmap for eliminating the need for reconciliation between IFRS and U.S. GAAP, the work plans would cover several other important areas, including leases and consolidations, which were identified as needing improvement in the June 2005 SEC Staff "Report On Arrangements with Off-Balance Sheet Implications, Special Purpose Entities, and Transparency of Filings by Issuers" (http://www.sec.gov/news/studies/soxoffbalancerpt.pdf). (Press Rel. 2006-27) CHAIRMAN CHRISTOPHER COX APPOINTS SEC VETERAN JOHN NESTER DIRECTOR OF PUBLIC AFFAIRS On February 27, Chairman Christopher Cox announced that Acting Director of Communications John Nester will become Director of the Office of Public Affairs of the U.S. Securities and Exchange Commission. "John Nester has served American investors under four Chairmen by ably disseminating vital information about complex matters to the media under tight deadlines," Chairman Cox said. "Investors deserve timely and accurate information not only from public issuers, but from the agency charged with ensuring such disclosure. I look forward to continuing to work closely with John as he helps the SEC and the media keep investors informed." "The mission of the Office of Public Affairs is to help every other SEC division and office accomplish its missions-to protect investors, maintain fair, orderly, and efficient markets, and facilitate capital formation," Nester said. "I look forward to continuing to work closely with my colleagues to get information to investors, which is at the heart of our mission and our economy." Nester was appointed Acting Director of Communications July 1, 2005. He joined the Office of Public Affairs in June 2002 as Media Director and Public Affairs Specialist and was integral to communications efforts during implementation of the Sarbanes-Oxley Act. Previously, he served five and one-half years as Media Director in the SEC's Office of Investor Education and worked for more than a decade as a journalist covering Capitol Hill and government, including as a bureau chief, assignment editor, and television correspondent. He is a 1982 graduate of George Mason University with a bachelor's degree in speech communication. (Press Rel. 2006-28) APPROVAL OF SRO RULE CHANGES NECESSARY TO EFFECTUATE MERGER OF NYSE AND ARCHIPELAGO HOLDINGS On February 27, the Securities and Exchange Commission approved rule changes by the New York Stock Exchange, Inc. and the Pacific Exchange, Inc. to effect the proposed business combination between the NYSE and Archipelago Holdings, Inc., the owner of the Pacific Exchange. Subject to the consummation of the business combination, under the rule changes approved today, NYSE and Archipelago Holdings will be wholly-owned subsidiaries of a newly-formed, publicly-traded holding company, NYSE Group, Inc. The NYSE's current business and assets will be held in three separate entities affiliated with NYSE Group - New York Stock Exchange LLC (NYSE LLC), NYSE Market and NYSE Regulation, Inc. NYSE LLC will be a direct, wholly-owned subsidiary of NYSE Group and will succeed to NYSE's registration as a national securities exchange. NYSE LLC will delegate the performance of its market and self-regulatory functions to two wholly-owned subsidiaries, NYSE Market and NYSE Regulation. NYSE Market will operate the exchange trading market and will issue trading licenses to market participants to trade on the exchange. NYSE Market's board will consist of NYSE Group's CEO and a majority of the independent directors of NYSE Group. In addition, at least 20% (and not less than two) directors will not be members of the NYSE Group board. NYSE Regulation, a not-for-profit corporation, will perform the regulatory functions of NYSE LLC. The NYSE Regulation CEO will report directly to the NYSE Regulation board, a majority of which will be independent directors that are not NYSE Group directors. Also on the NYSE Regulation board will be the NYSE Regulation CEO and NYSE Group independent directors. This structure differs substantially from the NYSE's current regulatory structure, in which the NYSE's regulatory function is housed in the same entity as its market and the Exchange's chief regulatory officer reports to the NYSE board's regulatory oversight committee. NYSE Regulation will also perform many of the Pacific Exchange's regulatory functions pursuant to a regulatory services agreement. The NYSE's final proposal reflects a number of suggestions by the Commission to further enhance the independence of NYSE Regulation and better secure the adequate funding of the Exchange's regulatory program. These include: * Reducing the number of NYSE Group directors on the NYSE Regulation board from a majority to a minority and increasing the number of independent directors not affiliated with NYSE Group to a majority; * Reducing the number of NYSE Group directors on the NYSE Regulation nominating and governance committee from a majority to a minority; * Specifying that NYSE Regulation will have a compensation committee responsible for setting the compensation for NYSE Regulation employees and that it will be composed of a majority of independent directors that are not NYSE Group directors; and * Specifying that the NYSE Group entities will enter into an explicit agreement to provide adequate funding for NYSE Regulation. In addition, the NYSE has represented to the Commission that it has undertaken to work with the NASD and industry representatives to eliminate inconsistent rules and duplicative examinations and to submit to the Commission within one year proposed rule changes reconciling inconsistent rules and a report on those rules that have not been reconciled. SEC Chairman Christopher Cox said, "The evolution of our major exchanges into for-profit, publicly-traded companies that compete on a global basis will require increasingly vigorous and vigilant regulation. The Commission has worked with the NYSE and the Pacific Exchange to adopt changes in the proposed regulatory structure for the combined entity that will increase the independence of regulation and oversight. The Commission intends to closely monitor the NYSE's and Pacific Exchange's performance under the new structure, and will undoubtedly recommend appropriate changes to this structure as warranted by experience. "More broadly, the Commission is continuing its review of our current regulatory structure for all self-regulatory organizations. As the Commission continues to work with the markets and with self-regulatory organizations to identify and eliminate unnecessarily inconsistent rules and duplicative examinations, we will also seek to enhance the independence and effectiveness of regulation for the benefit of investors, our economy, and our nation," Chairman Cox added. The Commission's orders approving the proposed rule changes of the NYSE and the Pacific Exchange are available on the Commission's website at http://www.sec.gov/rules/sro/nyse/34-53382.pdf and http://www.sec.gov/rules/sro/pcx/34-53383.pdf. (Press Rel. 2006-29) SEC CHAIRMAN CHRISTOPHER COX GETS CLEAN BILL OF HEALTH One month after surgery to remove a benign thymic tumor, doctors have given Securities and Exchange Commission Chairman Christopher Cox a "clean bill of health," he reported today. Following a thorough examination at Brigham and Women's Hospital in Boston, where the surgery was performed by Dr. David Sugarbaker on January 30, it was determined that no follow up treatment would be necessary. Dr. Sugarbaker, chief of thoracic surgery at Brigham & Women's hospital, described Chairman Cox's recovery from surgery as "excellent." Chairman Cox returned to work part time two weeks after surgery, and full time this week. (Press Rel. 2006-30) RULES AND RELATED MATTERS SEMIANNUAL REGULATORY AGENDA The Commission has authorized the publication of its Spring 2006 Regulatory Flexibility Act Agenda. The agenda is a general announcement to the public intended to provide advance notice of rulemaking actions. The agenda, which will not be available to the public until its publication, has been submitted by the Commission to the Regulatory Information Service Center for inclusion in the Unified Agenda of Federal Regulations scheduled for publication in the Federal Register in Spring 2006. Public comments regarding the agenda and the individual agenda entries are due by July 30, 2006. (Rels. 33-- 8663, 34-53374, 39-2442, IA-2490, IC-27230, File No. S7-05-06) ENFORCEMENT PROCEEDINGS IN THE MATTER OF GREGORY NELSON, CPA On February 27, the Commission issued a settled Order Instituting Public Administrative Proceedings Pursuant to Rule 102(e) of the Commission's Rules of Practice, Making Findings, and Imposing Remedial Sanctions (Order) against Gregory G. Nelson, CPA. The Order finds that, in connection with the 2000 and 2001 audits and the first quarter 2002 interim review of financial statements of Sun Communities, Inc., Nelson engaged in improper professional conduct pursuant to Rule 102(e)(1)(ii) of the Commission's Rules of Practice. The Order finds that Nelson, the PricewaterhouseCoopers (PwC) engagement partner on the Sun audit, failed to exercise due professional care in performing the Sun audits and preparing the audit reports. Nelson also failed to obtain sufficient competent evidential matter to afford a reasonable basis for an audit opinion regarding the Sun financial statements under audit. The Order finds that Nelson accepted the uncorroborated representations of Sun's CFO as to the structure of transactions Sun entered with outside investors in a Sun joint venture, and the effective dates on those transactions. He failed to review the underlying documents. Had Nelson properly reviewed the transactions and appropriately corroborated their supposed effective dates, he would have discovered materially flawed accounting by Sun. Nelson also relied exclusively on statements from Sun's management to determine whether Sun's application of a 90-day lag for reporting the results of the outside joint venture was factually justified and supportable under generally accepted accounting principles (GAAP). Nelson failed to adequately corroborate management's representations and consequently failed to discover that Sun did not have a supportable basis on which to report the joint venture's losses on a lag. The Order finds that Nelson caused PwC to render unqualified audit reports on the 2000 and 2001 financial statements included in Sun's annual reports on Form 10-K for fiscal years 2000 and 2001. However, PwC's audits of Sun's 2000 and 2001 year-end financial statements and review of Sun's financial statements for the first quarter of 2002 were not conducted in accordance with generally accepted auditing standards, and the financial statements were not prepared in conformity with GAAP. Based on the above, the Order denies Nelson the privilege of appearing or practicing before the Commission as an accountant, with the right to apply to the Commission for reinstatement after two years from the date of the Order. Nelson consented to the issuance of the Order without admitting or denying any of the findings in the Order. (Rel. 34-53380; AAE Rel. 2385; File No. 3-12220) IN THE MATTER OF SUN COMMUNITIES, INC. AND SUN COMMUNITIES OPERATING LIMITED PARTNERSHIP On February 27, the Commission issued a settled Order Instituting Cease-and-Desist Proceedings Pursuant to Section 8A of the Securities Act of 1933 and Section 21C of the Securities Exchange Act of 1934, Making Findings and Imposing a Cease-and-Desist Order (Order) against Sun Communities, Inc. (Sun) and Sun Communities Operating Limited Partnership (SCOLP). The Order finds that, as a result of their inappropriate accounting from Jan.1, 2000 through Dec. 1, 2002, Sun and SCOLP have violated Sections 17(a)(2) and (3) of the Securities Act of 1933 and Sections 13(a), 13(b)(2)(A), and 13(b)(2)(B) of the Securities Exchange Act of 1934 and Rules 12b-20, 13a-1, 13a-13, and 13b2-1 thereunder. The Order finds that, for fiscal years 2000 through 2002, Sun (through SCOLP) failed to properly account for losses in its investment in SunChamp, LLC (SunChamp). In particular, during the relevant periods, SCOLP sold portions of its interests in SunChamp to four outside investors. Sun and SCOLP then failed to apply, or misapplied, relevant accounting guidance when determining the amount of SunChamp losses to record on their financial statements. This resulted in Sun and SCOLP's overstatement of income during this time period. The Order also finds that Sun and SCOLP failed to comply with other generally accepted accounting principles during this time period. For example, Sun used a 90-day lag in recording SunChamp's losses and recorded the effect of certain of the sale agreements with investors prior to the closing dates. In addition, Sun erroneously established reserves, unrelated to SunChamp. Based on the above, the Order requires Sun and SCOLP to cease and desist from committing or causing any violations and any future violations of the provisions listed above. The Order also requires Sun to undertake to retain an independent consultant to perform a comprehensive review and evaluation of its internal controls, record- keeping, and financial reporting policies and procedures, and to make recommendations regarding improvements. Sun and SCOLP consented to the issuance of the Order without admitting or denying any of the findings in the Order. (Rels. 33-8665; 34-53381; AAE Rel. 2386; File No. 3- 12221) COMMISSION SUSPENDS ACCOUNTANT ELSIE LEUNG On February 28, the Commission suspended certified public accountant Elsie M. Leung (Leung) from appearing or practicing before the Commission as an accountant because she has been enjoined for securities fraud. Leung consented to the entry of the Commission's Order Instituting Administrative Proceedings Pursuant to Rule 102(e) of the Commission's Rules of Practice, Making Findings, and Imposing Remedial Sanctions (Order) without admitting or denying its findings except as to the entry of an injunction against her. In the Order, the Commission found that Leung, a resident of Pasadena, California, was the Chief Financial Officer of Gemstar-TV Guide International, Inc. (Gemstar) from 1994 to Nov. 7, 2002, a Co-President from July 2000 to Nov. 7, 2002, Chief Operating Officer or a Co-Chief Operating Officer from January 1996 to Nov. 7, 2002, and a director from 1994 to May 2003. The Commission previously sued Leung in the United States District Court for the Central District of California (Court) for securities fraud. The Commission's complaint alleged, among other things, that Leung (i) touted that Gemstar's current and future growth would come from licensing technology to third parties and selling advertising on a new media platform; (ii) caused Gemstar to improperly record licensing and advertising revenue; (iii) caused Gemstar to fraudulently overstate its revenues by $223.3 million in Gemstar's periodic filings with the Commission, analysts calls, and press releases, which resulted in Gemstar's overstating its licensing revenue by 57.4% and its advertising revenue by 278.1% and which enabled Gemstar to meet its projected financial results; (iv) misrepresented and/or omitted to disclose the actual structure of certain Gemstar transactions and that a substantial amount of licensing and advertising revenue was being created through fraudulent schemes in Gemstar's periodic filings with the Commission, analysts calls, and press releases; and (v) omitted to disclose material information to Gemstar's independent auditors regarding the structure of certain transactions during the auditors' 2001 quarterly reviews. The Order found that on February 21, 2006, the Court entered a final judgment permanently enjoining Leung, by consent, from future violations or aiding and abetting violations of Section 17(a) of the Securities Act of 1933, Sections 10(b), 13(a), 13(b)(2)(A), 13(b)(2)(B), and 13(b)(5) of the Exchange Act, and Rules 10b-5, 12b- 20, 13a-1, 13a-11, 13a-13, 13b2-1, and 13b2-2 thereunder. As part of the final judgment, Leung was also ordered to pay $600,000 in disgorgement, $14,866.38 in prejudgment interest, and a $750,000 civil penalty. (Rel. 34-53387; AAE Rel. 2388; File No. 3-12222) IN THE MATTER OF J. DOUGLAS SCHMIDT On February 28, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 203(f) of the Investment Advisers Act of 1940, Making Findings, and Imposing Remedial Sanctions (Order) against J. Douglas Schmidt. The Order finds that Schmidt was the chief operating officer of Durus Capital Management, LLC, an investment adviser not registered with the Commission during the period from at least November 2002 through July 2003, and that Schmidt pled guilty on October 12, 2005 to one count of aiding and abetting the willful and knowing making of a false statement in an application, report, and document required to be filed under Title 15, United States Code, Chapter 2B, in violation of Section 32(a) of the Securities Exchange Act of 1934. The count of the criminal information to which Schmidt pled guilty alleged, inter alia, that Schmidt aided and abetted the making of false statements in documents required to be filed with the Commission - i.e., Forms 13F. Based on the above, the Order bars Schmidt from association with any investment adviser, with the right to reapply for association after five years. Schmidt consented to the issuance of the Order without admitting or denying any of the findings in the Order other than his guilty plea. (Rel. IA-2491; File No. 3-12223) SEC INSTITUTES PUBLIC PROCEEDINGS TO DETERMINE WHETHER TO SUSPEND OR REVOKE THE REGISTRATION OF STOCK ISSUED BY M & A WEST, INC. FOR FAILURE TO MAKE REQUIRED FILINGS On February 28, the Commission issued an Order Instituting Public Proceedings and Notice of Hearing Pursuant to Section 12(j) of the Securities Exchange Act of 1934 (Order) against M & A West, Inc. (M & A West), based on M & A West's failure to file required reports with the Commission. The Division of Enforcement alleges that since 2001, M & A West has not filed any annual or quarterly reports with the Commission, on Forms 10-KSB and 10-QSB respectively, and has thereby failed to comply with Section 13(a) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 13a-1 and 13a-13 thereunder. The Commission previously sued M & A West in an injunctive action in the United States District Court for the Northern District of California, Securities and Exchange Commission v. M & A West, Inc., et al., Case No. C-01-3376 VRW, and obtained a judgment against M & A West by default, in which the company was ordered to pay civil penalties, disgorgement with prejudgment interest, and was enjoined from any future violations of Sections 10(b), 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act and Rules 10b-5, 12b-20, 13a-1, 13a-11 and 13a-13 thereunder, and Sections 5(a) and 5(c) of the Securities Act of 1933, and Section 7 of the Investment Company Act of 1940. A hearing will be scheduled before an Administrative Law Judge to determine whether the Division of Enforcement's allegations are true, to afford Respondent an opportunity to establish defenses to the allegations, and to determine whether the registration of each class of Respondent's securities registered pursuant to Section 12 of the Exchange Act should be revoked or suspended for a period not exceeding 12 months. The Commission ordered that an initial decision shall be issued no later than 120 days from the date of service of the order instituting the proceedings. (Rel. 34-53389; File No. 3-12224) SEC FILES CIVIL ACTION AGAINST THE CHIEF EXECUTIVE OFFICER, CHIEF FINANCIAL OFFICER AND FORMER CONTROLLER OF SUN COMMUNITIES IN CONNECTION WITH MATERIAL MISSTATEMENTS OF INCOME; SEC FILES SETTLED PROCEEDING WITH SUN COMMUNITIES AND FORMER AUDIT ENGAGEMENT PARTNER On February 27, Commission filed an injunctive action in the U.S. District Court for the Eastern District of Michigan against the Chief Executive Officer, Chief Financial Officer and former Controller of Sun Communities, Inc. (Sun). According to the complaint, Sun failed to properly account for losses resulting from Sun's investment in SunChamp, LLC, a joint venture involved in the development of manufactured housing communities. As a result, Sun materially overstated its income from January 2000 through December 2002. The complaint alleges that Sun violated generally accepted accounting principles by failing to report any of SunChamp's losses during seven quarters, and by improperly delaying or underreporting Sun's share of SunChamp's losses in four additional quarters. According to the complaint, Sun's chief financial officer, Jeffrey P. Jorissen, directed those accounting decisions. The complaint further alleges that Sun maintained an improper general reserve and improperly "smoothed" earnings by recording expenses in improper periods. According to the complaint, Gary A. Shiffman, the Chairman of Sun's Board of Directors, and its Chief Executive Officer and President, caused falsifications of Sun's records by providing false information regarding the timing of agreements entered into by Sun. The complaint also alleges that Mary A. Petrella, Sun's controller during the relevant period, falsified Sun's records by releasing funds from Sun's general reserve and recording expenses in improper periods. The complaint alleges that Jorissen violated Sections 17(a)(2) and (3) of the Securities Act of 1933 (Securities Act), Sections 13(b)(5) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 13b2-1 and 13b2-2 thereunder, and aided and abetted violations of Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act and Rules 12b- 20, 13a-1 and 13a-13 thereunder, and seeks a permanent injunction, disgorgement, prejudgment interest and a civil penalty against him. Further, the complaint alleges that Shiffman violated Rule 13b2-1 of the Exchange Act and seeks a permanent injunction and civil penalty against him. Finally, the complaint alleges that Petrella violated Section 13(b)(5) of the Exchange Act and Rule 13b2-1 thereunder, seeking a permanent injunction and civil penalty against her. [SEC v. Jeffrey P. Jorissen, Gary A. Shiffman and Mary A. Petrella, Civil Action NO. 2:06-CV-10845 (E.D. Mich.)] (LR-19580; AAE Rel. 2387) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change filed by the New York Stock Exchange (SR-NYSE- 2006-08) to amend Supplementary Material .26 to Exchange Rule 301 to waive the posting requirements in relation to transfers for nominal consideration between employees of the same member organization and new leases has become effective pursuant to 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 February 27. (Rel. 34-53354) A proposed rule change filed by the New York Stock Exchange (SR-NYSE- 2006-09) relating to the automatic conversion of CAP-DI orders 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 February 27. (Rel. 34-53359) A proposed rule change (SR-PCX-2006-13) filed by the Pacific Exchange to eliminate the royalty fee that it assesses on options contracts traded on the NASDAQ 100 Tracking Index 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 February 27. (Rel. 34-53361) A proposed rule change (SR-Amex-2006-18) filed by the American Stock Exchange relating to the adoption of an options licensing fee for options on the PowerShares Zacks SmallCap Portfolio, 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 February 27. (Rel. 34-53363) A proposed rule change (SR-CBOE-2006-10) filed by the Chicago Board Options Exchange relating to Exchange fees for fiscal year 2006 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 February 27. (Rel. 34-53372) APPROVAL OF PROPOSED RULE CHANGES The Commission approved a proposed rule change (SR-CBOE-2005-105) submitted by the Chicago Board Options Exchange relating to the CBOE's membership rules for foreign member organizations. Publication of the proposal is expected in the Federal Register during the week of February 27. (Rel. 34-53355) The Commission has approved a proposed rule change (SR-Phlx-2004-37) and Amendment No. 1 thereto, and noticed and granted accelerated approval to Amendment No. 3 to the proposed rule change submitted by the Philadelphia Stock Exchange relating to its Audit Committee. Publication of the proposal is expected in the Federal Register during the week of February 27. (Rel. 34-53356) The Commission approved a proposed rule change (SR-NASD-2005-144) by the National Association of Securities Dealers relating to order entry and execution practices. Publication of the proposal is expected in the Federal Register during the week of February 27. (Rel. 34-53371) AMENDMENTS TO PROPOSED RULE CHANGE The Boston Stock Exchange filed Amendments No. 2, 3, and 4 to a proposed rule change (SR-BSE-2005-52) to modify the information contained in a directed order on the Boston Options Exchange. Publication of the proposal is expected in the Federal Register during the week of February 27. (Rel. 34-53357) PROPOSED RULE CHANGES The National Association of Securities Dealers, through its subsidiary, The Nasdaq Stock Market, Inc. (Nasdaq), has filed a proposed rule change (SR-NASD-2006-028) to allow Nasdaq to take certain actions on behalf of its issuers in connection with Nasdaq's transition to a national securities exchange. Publication of the proposal is expected in the Federal Register during the week of February 27. (Rel. 34-53362) The Commission published notice of a proposed rule change (SR-PCX- 2006-12) filed by the Pacific Stock Exchange relating to clearly erroneous executions. Publication of the proposal is expected in the Federal Register during the week of February 27. (Rel. 34-53376) 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 PCS EDVENTURES COM INC, 345 BOBWHITE COURT, #200, BOISE, ID, 83706, 208-343-3110 - 6,666,667 ($8,500,000.20) Equity, (File 333-132045 - Feb. 27) (BR. 11C) S-3 SPATIALIGHT INC, FIVE HAMILTON LANDING, SUITE 100, NOVATO, CA, 94949, 4158831693 - 800,007 ($2,524,022.00) Equity, (File 333-132048 - Feb. 27) (BR. 10C) S-8 MICRON ENVIRO SYSTEMS INC, 789 WEST PENDER ST, SUITE 1250, VANCOUVER BC, A1, V6C 1H2, 6046466903 - 4,000,000 ($550,000.00) Equity, (File 333-132049 - Feb. 27) (BR. 04A) S-8 CISCO SYSTEMS INC, 170 WEST TASMAN DR, SAN JOSE, CA, 95134-1706, 4085264000 - 46,908,365 ($889,792,048.32) Equity, (File 333-132050 - Feb. 27) (BR. 03C) S-3ASR CSX CORP, 500 WATER STREET, 15TH FLOOR, JACKSONVILLE, FL, 32202, 9043593200 - 0 ($0.00) Unallocated (Universal) Shelf, (File 333-132051 - Feb. 27) (BR. 05B) S-3ASR WELLCARE HEALTH PLANS, INC., 8725 HENDERSON ROAD, RENAISSANCE ONE, TAMPA, FL, 33634, 8132906200 - 0 ($0.00) Equity, (File 333-132052 - Feb. 27) (BR. 01A) S-8 CORONADO INDUSTRIES INC, 16929 EAST ENTERPRISE DRIVE, SUITE 202, FOUNTAIN HILLS, AZ, 85268, 6028376810 - 2,000,000 ($180,000.00) Equity, (File 333-132053 - Feb. 27) (BR. 10A) S-8 ABIOMED INC, 22 CHERRY HILL DR, DANVERS, MA, 01923, 9787775410 - 0 ($21,260,000.00) Equity, (File 333-132054 - Feb. 27) (BR. 10A) SB-2 Pinewood Imports, Ltd., 1611 GATE CREEK DRIVE, PEARLAND, TX, 77258, 281-648-4442 - 1,583,500 ($15,835.00) Equity, (File 333-132056 - Feb. 27) (BR. ) S-8 ENCORE MEDICAL CORP, 9800 METRIC BOULEVARD, AUSTIN, TX, 78758, 5128329500 - 0 ($30,646,037.00) Equity, (File 333-132057 - Feb. 27) (BR. 10B) S-8 LEXINGTON RESOURCES INC, 7473 WEST LAKE MEAD RD, LAS VEGAS, NV, 89128, 702-382-5139 - 500,000 ($500,000.00) Equity, (File 333-132058 - Feb. 27) (BR. 04A) S-8 Roebling Financial Corp, Inc., ROUTE 130 SOUTH AND DELAWARE AVENUE, NEW JERSEY, NJ, 08554, 609 499-0355 - 127,506 ($1,289,633.00) Equity, (File 333-132059 - Feb. 27) (BR. 07B) S-8 VARIAN SEMICONDUCTOR EQUIPMENT ASSOCIATES INC, 35 DORY ROAD, GLOUCESTER, MA, 01930-2297, 9782812000 - 6,000,000 ($290,100,000.00) Equity, (File 333-132060 - Feb. 27) (BR. 10C) S-8 CONSTELLATION BRANDS, INC., 370 WOODCLIFF DRIVE, SUITE 300, FAIRPORT, NY, 14450, 585-218-3600 - 0 ($618,621,166.33) Equity, (File 333-132061 - Feb. 27) (BR. 02C) S-8 SODEXHO ALLIANCE SA, 78180 MONTIGNY LE BRETONNEUX, BRETONNEUX, I0, 00000, 0000000 - 2,797,452 ($118,488,946.00) Equity, (File 333-132062 - Feb. 27) (BR. 08C) S-8 CHINA NORTH EAST PETROLEUM HOLDINGS LTD, 20337 RIMVIEW PLACE, WALNUT, CA, 91789, 909-468-1858 - 2,500,000 ($1,102,750.00) Equity, (File 333-132063 - Feb. 27) (BR. 04B) S-8 MELLON FINANCIAL CORP, ONE MELLON BANK CTR, 500 GRANT ST, PITTSBURGH, PA, 15258-0001, 4122345000 - 0 ($200,000,000.00) Other, (File 333-132064 - Feb. 27) (BR. 07A) S-8 Rockwood Holdings, Inc., 100 OVERLOOK CENTER, PRINCETON, NJ, 08540, 609-514-0300 - 0 ($205,506,696.57) Equity, (File 333-132065 - Feb. 27) (BR. 06C) SB-2 SIRICOMM INC, 2900 DAVIS BOULEVARD, SUITE 130, JOPLIN, MO, 65804, 417-626-9971 - 10,154,139 ($20,308,278.00) Equity, (File 333-132066 - Feb. 27) (BR. 03C) S-1 IKANOS COMMUNICATIONS, 47669 FREMONT BLVD., FREMONT, CA, 94538, (510) 979-0400 - 0 ($150,000,000.00) Equity, (File 333-132067 - Feb. 27) (BR. 11) S-8 WEBSTER FINANCIAL CORP, WEBSTER PLAZA, 145 BANK ST, WATERBURY, CT, 06720, 2037532921 - 0 ($2,290,752.00) Equity, (File 333-132068 - Feb. 27) (BR. 07B) S-3 BOOKHAM, INC., 2584 JUNCTION AVENUE, SAN JOSE, CA, 95134, (408) 919-1500 - 0 ($42,019,193.00) Equity, (File 333-132069 - Feb. 27) (BR. 10A) 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 ----------------------------------------------------------------------------------------------------- 1ST CENTENNIAL BANCORP CA 8.01,9.01 02/24/06 AARON RENTS INC GA 1.01 02/21/06 ACE CASH EXPRESS INC/TX TX 1.01,9.01 02/21/06 ACE Securities Corp. Home Equity Loan DE 8.01,9.01 02/24/06 ADELPHIA COMMUNICATIONS CORP DE 7.01 02/27/06 AIRTRAX INC NJ 1.01,2.03,3.02,9.01 02/13/06 ALASKA COMMUNICATIONS SYSTEMS GROUP I DE 1.01,3.03,8.01,9.01 02/22/06 Aleris International, Inc. DE 1.01,9.01 02/22/06 Alternative Loan Trust 2006-5T2 9.01 02/27/06 Alternative Loan Trust 2006-HY3 9.01 02/27/06 AMERICAN DENTAL PARTNERS INC DE 1.01 02/22/06 AMERICAN FINANCIAL REALTY TRUST 2.02 02/27/06 AMERICAS CARMART INC TX 1.01,2.03,9.01 02/24/06 APEX SILVER MINES LTD 1.01,5.02,9.01 02/21/06 ARBITRON INC DE 7.01,9.01 02/27/06 ARGENT SECURITIES INC., ASSET-BACKED 9.01 02/15/06 ARMOR HOLDINGS INC DE 7.01,9.01 02/27/06 ASHFORD HOSPITALITY TRUST INC MD 7.01,9.01 02/27/06 ASIA PAYMENT SYSTEMS INC NV 8.01,9.01 02/21/06 ASIA PAYMENT SYSTEMS INC NV 5.02 01/27/06 Asset Backed Securities CORP Home Equ DE 6.01,8.01,9.01 02/27/06 ASSURETEC HOLDINGS INC DE 7.01,9.01 02/27/06 ASTEC INDUSTRIES INC TN 1.01 02/21/06 ATARI INC DE 5.02 02/21/06 AVP INC DE 1.01,3.02,9.01 02/21/06 AWARE INC /MA/ MA 7.01 02/27/06 BANC CORP DE 7.01,9.01 02/27/06 Banc of America Alternative Loan Trus DE 9.01 02/27/06 BANCORP RHODE ISLAND INC 1.01,5.03 02/21/06 BANDAG INC IA 1.01 02/21/06 BAS CONSULTING INC NV 5.02 02/27/06 BERKSHIRE HILLS BANCORP INC 7.01,9.01 02/24/06 BEVERLY HILLS BANCORP INC DE 4.02 02/21/06 Bidz.com, Inc. CA 5.02 02/21/06 BIG LOTS INC OH 1.01,2.02,9.01 02/21/06 BILL BARRETT CORP 1.01 02/22/06 BIOFIELD CORP \DE\ DE 1.01 02/23/06 BITSTREAM INC DE 2.02,9.01 02/27/06 BMW VEHICLE OWNER TRUST 2003-A 9.01 02/27/06 BMW Vehicle Owner Trust 2004-A 9.01 02/27/06 BMW Vehicle Owner Trust 2005-A 9.01 02/27/06 BOSTON PRIVATE FINANCIAL HOLDINGS INC MA 7.01 02/24/06 BPK RESOURCES INC NV 1.01,2.03,9.01 12/26/05 AMEND BRISTOL WEST HOLDINGS INC 1.01,5.02,9.01 02/21/06 BUILD A BEAR WORKSHOP INC DE 1.01 02/24/06 CALAVO GROWERS INC CA 5.02 02/23/06 CALLIDUS SOFTWARE INC 1.01,5.02,9.01 02/27/06 CAPITAL BANK CORP NC 8.01,9.01 02/27/06 Capital One Auto Receivables LLC DE 9.01 02/24/06 Cardiac Science CORP 1.01,9.01 02/21/06 CASH SYSTEMS INC DE 5.02,9.01 02/21/06 CASH SYSTEMS INC DE 2.02,9.01 02/21/06 CATALINA MARKETING CORP/DE DE 1.01,7.01,9.01 02/23/06 CELL THERAPEUTICS INC WA 1.01 02/17/06 CENTER BANCORP INC NJ 1.01,9.01 01/26/06 CENTRAL VERMONT PUBLIC SERVICE CORP VT 2.02,7.01,9.01 02/27/06 CERUS CORP DE 8.01,9.01 02/27/06 CHAMPION COMMUNICATION SERVICES INC DE 5.02 02/22/06 CHARTERMAC DE 1.01,9.01 02/21/06 CHEMBIO DIAGNOSTICS, INC. NV 7.01,9.01 02/22/06 CHICAGO BRIDGE & IRON CO N V 1.01 02/21/06 CHL Mortgage Pass-Through Trust 2006- 9.01 02/27/06 CIRCOR INTERNATIONAL INC DE 2.02,9.01 02/22/06 CIT GROUP INC DE 1.01,9.01 02/21/06 CITADEL BROADCASTING CORP DE 2.04 02/27/06 CITIBANK CREDIT CARD MASTER TRUST I DE 8.01,9.01 02/24/06 Citicorp Mortgage Securities Trust, S 9.01 02/27/06 CITIGROUP INC DE 9.01 02/24/06 CITIGROUP INC DE 9.01 02/27/06 Citigroup Mortgage Loan Trust 2006-AR 9.01 02/27/06 Citigroup Mortgage Loan Trust 2006-AR 8.01,9.01 02/27/06 Citigroup Mortgage Loan Trust 2006-AR 8.01,9.01 02/27/06 Citigroup Mortgage Loan Trust 2006-WF 8.01,9.01 02/13/06 COCA COLA BOTTLING CO CONSOLIDATED /D DE 8.01 02/22/06 COCA COLA BOTTLING CO CONSOLIDATED /D DE 2.02,9.01 02/23/06 COMMUNITY BANCSHARES INC /DE/ DE 4.02 02/16/06 AMEND COMMUNITY TRUST BANCORP INC /KY/ KY 2.02,7.01 12/31/05 COMPUTER SOFTWARE INNOVATIONS INC DE 1.01,5.02,9.01 02/21/06 CONEXANT SYSTEMS INC DE 1.01,9.01 02/22/06 CONOR MEDSYSTEMS INC 1.01,9.01 02/21/06 CONSECO INC DE 2.02 02/27/06 CORGENTECH INC DE 9.01 12/15/05 AMEND CORINTHIAN COLLEGES INC 1.01,9.01 02/21/06 CORNERSTONE BANCSHARES INC TN 8.01,9.01 02/27/06 COUNTERPATH SOLUTIONS, INC. NV 1.01,3.02 02/20/06 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 8.01,9.01 02/27/06 CRITICAL PATH INC CA 2.02,9.01 02/27/06 Crusade Global Trust No. 2 of 2005 8.01,9.01 02/14/06 CRYOLIFE INC FL 1.01,8.01,9.01 02/21/06 CSP INC /MA/ MA 3.01,9.01 02/27/06 CWABS Asset-Backed Certificates Trust 9.01 02/27/06 CWABS Asset-Backed Certificates Trust 9.01 02/27/06 CWALT INC DE 9.01 02/27/06 CWHEQ Revolving Home Equity Loan Trus 8.01,9.01 02/27/06 CWHEQ Revolving Home Equity Loan Trus 8.01,9.01 02/27/06 CYBEX INTERNATIONAL INC NY 1.01,9.01 02/22/06 D&E COMMUNICATIONS INC PA 5.02,5.05,9.01 02/27/06 DAKOTA GROWERS PASTA CO INC ND 5.02 02/21/06 DATARAM CORP NJ 2.02,8.01,9.01 02/27/06 DATASCOPE CORP DE 8.01 02/27/06 DATAWATCH CORP DE 1.01,9.01 02/21/06 DECODE GENETICS INC DE 7.01 02/21/06 DEERE & CO DE 7.01 02/27/06 DELTA MUTUAL INC 1.01,9.01 02/23/06 DELTA OIL & GAS INC 1.01,9.01 02/21/06 DEVRY INC DE 5.02,9.01 02/23/06 DEXCOM INC 2.02,9.01 02/27/06 DIALYSIS CORP OF AMERICA FL 1.01,9.01 02/23/06 DIVERSA CORP DE 2.02,9.01 02/27/06 DUCOMMUN INC /DE/ DE 2.02 02/27/06 DUN & BRADSTREET CORP/NW DE 1.01 02/24/06 DURAVEST INC 1.01,3.02,9.01 02/27/06 DYAX CORP DE 1.01,9.01 02/21/06 DYNTEK INC DE 8.01,9.01 02/21/06 E DIGITAL CORP DE 1.01,3.02,3.03,9.01 02/27/06 EATON CORP OH 1.01 02/21/06 ECOLAB INC DE 5.02,9.01 02/27/06 EDISON INTERNATIONAL CA 1.01,9.01 02/21/06 eGENE, INC. 1.01 02/23/06 EMAGEON INC 2.02,9.01 02/27/06 EMC CORP MA 8.01,9.01 02/27/06 EMERSON ELECTRIC CO MO 7.01 02/27/06 ENCORE MEDICAL CORP DE 2.02,9.01 02/27/06 ENCORE MEDICAL CORP DE 2.01,7.01,9.01 02/24/06 EnerSys DE 8.01 02/09/06 AMEND ENTERPRISE PRODUCTS PARTNERS L P DE 8.01,9.01 12/31/05 ENTERTAINMENT PROPERTIES TRUST MD 2.02 12/31/05 ENVIRO VORAXIAL TECHNOLOGY INC ID 4.01,9.01 02/23/06 ENXNET INC OK 7.01,9.01 02/24/06 EQUIFAX INC GA 1.01,7.01 02/21/06 ERIE FAMILY LIFE INSURANCE CO PA 8.01,9.01 02/27/06 ERIE INDEMNITY CO PA 8.01,9.01 02/27/06 ESPEED INC DE 1.01 02/24/06 EXACTECH INC FL 2.02,7.01,9.01 02/27/06 EXCHANGE NATIONAL BANCSHARES INC MO 8.01,9.01 02/24/06 FACEPRINT GLOBAL SOLUTIONS INC WY 1.01,2.03,3.02,9.01 02/22/06 FACTSET RESEARCH SYSTEMS INC DE 7.01,9.01 02/27/06 FEDERAL NATIONAL MORTGAGE ASSOCIATION 7.01,9.01 02/24/06 FIELDSTONE INVESTMENT CORP 1.01,5.05,9.01 02/21/06 FIRST BANCTRUST CORP DE 2.02,9.01 02/23/06 FIRST FINANCIAL CORP /TX/ TX 1.01,9.01 02/21/06 First Horizon Asset Sec Mort Pas Thr DE 9.01 02/25/06 First Horizon Asset Sec Mort Pas Thr DE 9.01 02/25/06 FIRST HORIZON PHARMACEUTICAL CORP DE 2.02,9.01 02/23/06 FIRST MUTUAL BANCSHARES INC WA 8.01 02/27/06 FIRST NATIONAL BANCSHARES INC /SC/ SC 8.01,9.01 02/24/06 FIRST NLC SECURITIZATION, INC. DE 8.01,9.01 02/22/06 FIRST SECURITY GROUP INC/TN TN 7.01 02/27/06 FIRSTBANK NW CORP WA 7.01,9.01 02/24/06 FIRSTFED FINANCIAL CORP DE 7.01,9.01 01/31/06 FLORIDA EAST COAST INDUSTRIES INC FL 1.01 02/22/06 FMC TECHNOLOGIES INC DE 1.01,5.05 02/21/06 FORWARD AIR CORP TN 5.02 02/24/06 FOSSIL INC DE 8.01 05/13/05 AMEND FREMONT MICHIGAN INSURACORP INC MI 2.02,9.01 02/27/06 FRESH BRANDS INC 8.01,9.01 02/27/06 FRESH BRANDS INC 8.01,9.01 02/27/06 Fresh Harvest Products, Inc. 4.01,9.01 02/21/06 Fresh Harvest Products, Inc. 9.01 12/16/05 AMEND GEHL CO WI 2.02,9.01 02/27/06 GEN PROBE INC DE 1.01 02/09/06 GENWORTH FINANCIAL INC DE 1.01,9.01 02/27/06 GEVITY HR INC FL 1.01 02/27/06 GLATFELTER P H CO PA 1.01,2.05,9.01 02/21/06 GOAMERICA INC DE 8.01,9.01 02/27/06 GOLDEN PHOENIX MINERALS INC /MN/ MN 1.01,5.02,8.01,9.01 02/22/06 GOODYEAR TIRE & RUBBER CO /OH/ OH 1.01,9.01 02/21/06 GRAPHIC PACKAGING INTERNATIONAL CORP CO 1.01,9.01 02/21/06 Great Wolf Resorts, Inc. DE 2.02,9.01 03/02/05 Great Wolf Resorts, Inc. DE 2.02,9.01 02/22/06 AMEND GREENWICH CAPITAL ACCEPTANCE INC DE 8.01 02/23/06 GSR Mortgage Loan Trust 2006-1F DE 8.01 02/14/06 AMEND GULFMARK OFFSHORE INC DE 7.01,9.01 02/24/06 HALLADOR PETROLEUM CO CO 3.02,9.01 02/22/06 HANDHELD ENTERTAINMENT, INC. NV 4.01 02/10/06 AMEND HANOVER DIRECT INC DE 8.01,9.01 02/23/06 HARLEYSVILLE GROUP INC DE 1.01,9.01 02/27/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 02/15/05 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 02/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 02/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 02/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 02/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 02/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 02/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 02/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 02/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 02/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 02/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 02/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 02/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 02/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 02/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 02/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 02/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 02/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 02/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 02/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 02/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 02/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 02/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 02/15/06 Hartford Life Global Funding Trust 20 DE 1.03,2.01,8.01,9.01 02/15/06 HARTFORD LIFE INSURANCE CO CT 9.01 02/27/06 HARTFORD LIFE INSURANCE CO CT 9.01 02/27/06 HARVEST NATURAL RESOURCES, INC. DE 2.02,9.01 02/27/06 HEALTHSOUTH CORP DE 8.01,9.01 02/27/06 HEALTHSOUTH CORP DE 1.01 02/23/06 HERITAGE WORLDWIDE INC 2.02,9.01 02/23/06 HEWLETT PACKARD CO DE 2.02,9.01 02/27/06 AMEND HMS HOLDINGS CORP 2.02,9.01 02/27/06 HOME DEPOT INC DE 1.01,9.01 02/23/06 HOMESTORE INC DE 1.01 02/21/06 HONDA AUTO REC 2003-3 OWNER TRUST DE 8.01,9.01 02/21/06 HONDA AUTO REC 2003-4 OWNER TRUST DE 8.01,9.01 02/15/06 HONDA AUTO REC 2003-5 OWNER TRUST DE 8.01,9.01 02/21/06 HONDA AUTO RECEIVABLES 2002-4 OWNER T 8.01,9.01 02/15/06 HONDA AUTO RECEIVABLES 2003-1 OWNER T 8.01,9.01 02/21/06 HONDA AUTO RECEIVABLES 2004-1 OWNER T DE 8.01,9.01 02/21/06 Honda Auto Receivables 2004-2 Owner T 8.01,9.01 02/15/06 Honda Auto Receivables 2004-3 Owner T CA 8.01,9.01 02/21/06 Honda Auto Receivables 2005-1 Owner T CA 8.01,9.01 02/21/06 Honda Auto Receivables 2005-2 Owner T 8.01,9.01 02/15/06 Honda Auto Receivables 2005-3 Owner T CA 8.01,9.01 02/21/06 Honda Auto Receivables 2005-4 Owner T CA 8.01,9.01 02/21/06 Honda Auto Receivables 2005-5 Owner T CA 8.01,9.01 02/15/06 Honda Auto Receivables 2005-6 Owner T CA 8.01,9.01 02/21/06 HONDA RECEIVABLES CORP AUTO REC 2003 DE 8.01,9.01 02/21/06 Horizon Holding CORP DE 1.01,5.02,9.01 02/23/06 HORMEL FOODS CORP /DE/ DE 2.02,9.01 02/27/06 HOVNANIAN ENTERPRISES INC DE 2.02,8.01,9.01 02/22/06 Hughes Communications, Inc. DE 1.01,9.01 02/27/06 HUGHES SUPPLY INC FL 7.01,9.01 02/27/06 HyperSpace Communications, Inc. CO 1.01,3.02,8.01,9.01 02/24/06 HyperSpace Communications, Inc. CO 1.01 02/21/06 I MANY INC DE 5.02,9.01 02/21/06 ICT GROUP INC PA 1.01,9.01 03/08/05 ID SYSTEMS INC DE 8.01,9.01 02/27/06 IKANOS COMMUNICATIONS CA 9.01 02/17/06 AMEND IKON OFFICE SOLUTIONS INC OH 1.01,9.01 02/22/06 InfoSearch Media, Inc. DE 1.01,9.01 02/22/06 INTEGRA BANK CORP IN 7.01,9.01 02/27/06 INTER TEL INC AZ 5.03,9.01 02/21/06 INTERCARE DX INC CA 7.01 02/27/06 INTERNATIONAL IMAGING SYSTEMS INC 3.02,9.01 02/24/06 INTERVEST BANCSHARES CORP DE 1.01,5.02 02/23/06 INTERVEST MORTGAGE CORP NY 1.01 02/23/06 INTRICON CORP PA 2.02,7.01,9.01 02/22/06 INVESTMENT TECHNOLOGY GROUP INC DE 1.01 02/24/06 ISONICS CORP CA 8.01,9.01 02/23/06 ITS NETWORKS INC OK 1.02,5.02,9.01 02/27/06 J P MORGAN CHASE & CO DE 9.01 02/23/06 J P MORGAN CHASE & CO DE 9.01 02/23/06 J P MORGAN CHASE & CO DE 9.01 02/23/06 JACOBS ENGINEERING GROUP INC /DE/ DE 5.02,9.01 02/23/06 JAMESON INNS INC GA 7.01,9.01 02/27/06 JO-ANN STORES INC OH 1.01,2.03 02/23/06 JOINTLAND DEVELOPMENT, INC. FL 4.01,5.01,5.02,9.01 06/01/05 K-FED BANCORP 8.01 02/27/06 KAMAN CORP CT 1.01,2.02,9.01 02/27/06 Kearny Financial Corp. X1 8.01,9.01 02/24/06 KENTUCKY BANCSHARES INC /KY/ KY 2.02,9.01 02/27/06 KERR MCGEE CORP /DE DE 1.01,9.01 02/27/06 KEYSPAN CORP NY 8.01,9.01 02/27/06 KFX INC DE 7.01,8.01,9.01 02/27/06 KING PHARMACEUTICALS INC TN 1.01,9.01 02/21/06 KMG CHEMICALS INC TX 1.01,2.01,9.01 02/22/06 Kraton Polymers LLC DE 1.02 02/24/06 L & L FINANCIAL HOLDINGS INC NV 5.02 02/24/06 LACROSSE FOOTWEAR INC WI 8.01,9.01 02/22/06 LAIDLAW INTERNATIONAL INC DE 7.01,9.01 02/27/06 LANDAMERICA FINANCIAL GROUP INC VA 1.01,9.01 02/21/06 LANDRYS RESTAURANTS INC 1.01,9.01 02/24/06 LAUREATE EDUCATION, INC. MD 2.02,8.01 02/27/06 LEHMAN ABS CORP BOEING NOTE BACKED SE DE 8.01,9.01 02/15/06 LEHMAN ABS CORP BOEING SECURITIES BAC DE 8.01,9.01 02/15/06 LEHMAN ABS CORP CIT CAPITAL TR 1 SEC DE 8.01,9.01 02/15/06 LEHMAN ABS CORP CORPORATE BACKED TRUS DE 8.01,9.01 02/15/06 LEHMAN ABS CORP DUKE CAPITAL NOTE BAC DE 8.01,9.01 02/15/06 LEHMAN ABS CORP GOLD SACHS CAP I SEC DE 8.01,9.01 02/15/06 LEHMAN ABS CORP GOLDMAN SACHS CAP 1 S DE 8.01,9.01 02/15/06 LEHMAN ABS CORP GOLDMAN SACHS CAP 1 S DE 8.01,9.01 02/15/06 LEHMAN ABS CORP GOLDMAN SACHS NOTE-BK DE 8.01,9.01 02/15/06 LEXICON UNITED INC DE 2.01,3.02,5.02,5.06,9.01 02/27/06 LIGHTPATH TECHNOLOGIES INC DE 5.02,9.01 02/22/06 LONGVIEW FIBRE CO WA 5.03 02/23/06 LOUDEYE CORP DE 7.01 02/27/06 LOWES COMPANIES INC NC 2.02,9.01 02/27/06 LYONDELL CHEMICAL CO DE 1.01,9.01 02/23/06 LYONDELL CHEMICAL CO DE 5.02 02/09/06 AMEND M WAVE INC DE 2.01,9.01 02/23/05 AMEND MAGELLAN PETROLEUM CORP /DE/ DE 8.01,9.01 02/23/06 MAINE & MARITIMES CORP 5.02 02/27/06 MAINSOURCE FINANCIAL GROUP IN 7.01,9.01 02/27/06 MANCHESTER INC 5.02 02/21/06 MASTR ASSET BACKED SECURITIES TRUST 2 DE 9.01 02/13/06 MASTR ASSET BACKED SECURITIES TRUST 2 DE 9.01 02/21/06 MATHSTAR INC MN 8.01,9.01 02/24/06 MB FINANCIAL INC /MD MD 7.01 02/27/06 MBNA AMERICA BANK NATIONAL ASSOCIATIO DE 8.01,9.01 02/24/06 MCMORAN EXPLORATION CO /DE/ DE 3.02 02/24/06 MEDINA INTERNATIONAL CORP 4.01 02/27/06 MEDWAVE INC DE 1.01,3.02,7.01,9.01 02/21/06 MENTOR GRAPHICS CORP OR 8.01,9.01 02/27/06 MERCURY INTERACTIVE CORP DE 8.01,9.01 02/27/06 MERGE TECHNOLOGIES INC WI 2.02 02/24/06 MERIDIAN HOLDINGS INC CO 7.01 02/27/06 MERRILL LYNCH & CO INC DE 8.01 02/27/06 METRETEK TECHNOLOGIES INC DE 1.01,8.01 02/21/06 MICRON ENVIRO SYSTEMS INC NV 8.01 02/27/06 MID PENN BANCORP INC PA 5.05 02/27/06 MIDNIGHT HOLDINGS GROUP INC DE 5.03,9.01 02/22/06 MILLER PETROLEUM INC TN 1.01,9.01 02/21/06 Money Tree, Inc. GA 5.02 02/27/06 MortgageIT Holdings, Inc. MD 1.01,9.01 02/21/06 MOVENTIS CAPITAL, INC. DE 1.01,5.02,5.03,9.01 02/20/06 MSGI SECURITY SOLUTIONS, INC NV 1.01,2.03,3.02 02/21/06 MSO HOLDINGS INC 5.02 02/23/06 Mueller Water Products, Inc. DE 1.01,9.01 02/23/06 MYOGEN INC DE 1.01,5.02,8.01 02/27/06 NATIONWIDE FINANCIAL SERVICES INC/ DE 1.01 02/21/06 NAVISTAR FINANCIAL DEALER NOTE MASTER DE 8.01,9.01 01/31/06 NAVISTAR FINANCIAL DEALER NOTE MASTER DE 8.01,9.01 01/31/06 NB&T FINANCIAL GROUP INC OH 1.01,9.01 02/24/06 NEOFORMA INC DE 2.02,9.01 02/23/06 NEORX CORP WA 8.01,9.01 02/22/06 NETBANK INC GA 1.01,5.02 02/21/06 NETSMART TECHNOLOGIES INC DE 1.01,9.01 02/23/06 New Century Home Equity Loan Trust 20 9.01 02/15/06 NEW YORK COMMUNITY BANCORP INC DE 7.01,9.01 02/27/06 NEWGOLD INC DE 9.01 01/25/06 AMEND NEWMONT MINING CORP /DE/ DE 2.02,9.01 02/27/06 NEWS CORP 8.01,9.01 02/27/06 NEXT INC/TN DE 2.02,9.01 02/27/06 NICOR INC IL 1.01,5.02 02/27/06 Nissan Auto Lease Trust 2005-A 8.01,9.01 02/15/06 NISSAN AUTO RECEIVABLES 2005-B OWNER 8.01,9.01 02/15/06 NISSAN AUTO RECEIVABLES 2005-C OWNER DE 8.01,9.01 02/15/06 NISSAN MASTER OWNER TRUST RECEIVABLES DE 8.01,9.01 02/15/06 NORDSON CORP OH 2.02,9.01 02/27/06 NORTH FORK BANCORPORATION INC DE 7.01,9.01 02/27/06 NORTH VALLEY BANCORP CA 8.01,9.01 02/27/06 NORTHWEST INDIANA BANCORP IN 5.03,9.01 02/27/06 NORTHWEST NATURAL GAS CO OR 8.01,9.01 02/23/06 NOVAMED INC DE 2.01,9.01 02/21/06 NOVASTAR FINANCIAL INC MD 2.02,9.01 02/27/06 NPS PHARMACEUTICALS INC DE 8.01,9.01 02/27/06 NT HOLDING CORP. DE 4.01,9.01 02/24/06 NUCOR CORP DE 1.01,9.01 02/22/06 NUMEREX CORP /PA/ PA 1.01,9.01 01/17/06 NUVELO INC DE 2.02,9.01 02/27/06 NYFIX INC DE 1.01 02/16/06 AMEND O CHARLEYS INC TN 1.01 02/22/06 ODYSSEY HEALTHCARE INC DE 1.01,9.01 02/22/06 OLYMPUS COMMUNICATIONS LP DE 7.01 02/27/06 OMNICOM GROUP INC NY 2.02,7.01,9.01 02/27/06 ON THE GO HEALTHCARE INC DE 1.01 02/23/06 ORGANITECH USA INC DE 8.01 02/27/06 ORGANITECH USA INC DE 8.01 02/27/06 ORGANITECH USA INC DE 8.01 02/27/06 OYO GEOSPACE CORP DE 7.01,9.01 02/27/06 PACIFICHEALTH LABORATORIES INC DE 8.01,9.01 02/24/06 PACIFICORP /OR/ OR 1.01,9.01 02/21/06 PACKAGING DYNAMICS CORP DE 1.01,8.01,9.01 02/24/06 PANACOS PHARMACEUTICALS, INC. DE 8.01,9.01 02/27/06 PARALLEL PETROLEUM CORP DE 7.01,9.01 02/27/06 PARAMETRIC TECHNOLOGY CORP MA 1.01,2.03 02/21/06 PATCH INTERNATIONAL INC/CN NV 8.01,9.01 02/27/06 PDL BIOPHARMA, INC. DE 5.02 02/21/06 PEGASYSTEMS INC MA 1.01 02/27/06 PENN VIRGINIA CORP VA 1.01,9.01 02/21/06 PENN VIRGINIA RESOURCE PARTNERS L P DE 1.01,9.01 02/23/06 PENSECO FINANCIAL SERVICES CORP PA 9.01 02/27/06 PENWEST PHARMACEUTICALS CO WA 1.01 02/09/06 PHARMACOPEIA DRUG DISCOVERY INC DE 1.01,9.01 02/21/06 PINNACLE DATA SYSTEMS INC OH 2.02,9.01 02/23/06 PLATINUM UNDERWRITERS HOLDINGS LTD D0 1.01,2.02,9.01 02/25/06 PMC SIERRA INC DE 7.01,9.01 02/27/06 POLARIS INDUSTRIES INC/MN MN 5.02 02/21/06 PPL CORP PA 5.02,7.01 02/27/06 PREMIERWEST BANCORP OR 7.01,9.01 02/27/06 Prestige Brands Holdings, Inc. 7.01,9.01 02/27/06 PSB HOLDINGS INC /WI/ WI 5.03 02/21/06 QSGI INC. DE 2.02,9.01 02/23/06 QUANEX CORP DE 1.01,9.01 02/23/06 QUIGLEY CORP NV 2.02,8.01,9.01 02/23/06 QUIPP INC FL 1.01 02/21/06 RALCORP HOLDINGS INC /MO MO 1.01,2.03,9.01 02/22/06 RAMCO GERSHENSON PROPERTIES TRUST MD 1.01,5.02,9.01 02/24/06 REDWOOD TRUST INC MD 2.02,7.01,9.01 02/27/06 REINSURANCE GROUP OF AMERICA INC MO 1.01,9.01 02/21/06 RELIANT ENERGY INC DE 2.01,9.01 02/23/06 RELM WIRELESS CORP NV 1.01,9.01 02/23/06 RENAISSANCERE HOLDINGS LTD 1.01,9.01 02/21/06 Residential Asset Securitization Trus 9.01 02/27/06 Riddell Bell Holdings, Inc. DE 7.01,9.01 02/24/06 RUSH ENTERPRISES INC \TX\ TX 2.02,9.01 02/13/06 SAFEGUARD SCIENTIFICS INC PA 1.01,9.01 02/21/06 SAFENET INC DE 4.02,9.01 02/02/06 AMEND SAUER DANFOSS INC DE 1.01 02/21/06 SAVE THE WORLD AIR INC NV 5.02,8.01 02/21/06 SCHWAB CHARLES CORP DE 1.01 02/22/06 SEROLOGICALS CORP DE 2.02,9.01 02/22/06 SIMMONS FIRST NATIONAL CORP AR 7.01 02/27/06 SIMTROL INC DE 3.02 02/22/06 SINGING MACHINE CO INC DE 1.01,9.01 02/21/06 SIZELER PROPERTY INVESTORS INC DE 1.01 12/14/05 SJW CORP CA 3.03,5.03,9.01 02/22/06 SKYE INTERNATIONAL, INC NV 5.02 02/23/06 SKYSTAR BIO-PHARMACEUTICAL CO NV 4.01,9.01 02/27/06 SMART & FINAL INC/DE DE 1.01,5.02 02/22/06 SOLITRON DEVICES INC DE 1.01 02/27/06 SOLUTIA INC DE 7.01,9.01 02/27/06 SOUTHERN CALIFORNIA EDISON CO CA 1.01,9.01 02/21/06 SOYODO GROUP HOLDINGS INC DE 4.01,9.01 02/21/06 AMEND SPORTS AUTHORITY INC /DE/ DE 1.01 04/13/05 AMEND Star Maritime Acquisition Corp. DE 8.01,9.01 02/27/06 STEINWAY MUSICAL INSTRUMENTS INC DE 1.01,2.03,8.01,9.01 02/23/06 STEWART & STEVENSON SERVICES INC TX 7.01,9.01 02/27/06 STRUCTURED PRODUCTS CORP CORTS TR FOR DE 8.01,9.01 01/01/06 SYNERGY FINANCIAL GROUP INC /NJ/ NJ 8.01,9.01 02/23/06 SYNERGY FINANCIAL GROUP INC /NJ/ NJ 4.01,9.01 02/21/06 TAG ENTERTAINMENT CORP DE 1.02,8.01,9.01 02/23/06 TAYLOR CAPITAL GROUP INC DE 7.01,9.01 02/27/06 TECHNOLOGY FUNDING PARTNERS III L P DE 8.01 02/27/06 TECHNOLOGY FUNDING VENTURE PARTNERS I DE 8.01 02/27/06 TECHNOLOGY FUNDING VENTURE PARTNERS V DE 8.01 02/27/06 TECHNOLOGY RESEARCH CORP FL 1.01 02/27/06 TELEFLEX INC DE 1.01 02/21/06 TERRA INDUSTRIES INC MD 8.01,9.01 02/27/06 TESORO CORP /NEW/ DE 7.01,9.01 02/27/06 THERAGENICS CORP DE 5.02,9.01 02/22/06 AMEND THOMAS GROUP INC DE 7.01,9.01 02/24/06 THOMAS NELSON INC TN 1.01,9.01 02/27/06 TITAN INTERNATIONAL INC IL 2.02,9.01 02/24/06 TOMPKINS TRUSTCO INC NY 7.01 02/24/06 TRANSCEND SERVICES INC DE 3.02,9.01 12/30/05 AMEND TRUEYOU.COM DE 5.02 02/27/06 TRUEYOU.COM DE 2.01,9.01 12/20/05 AMEND TRUSTMARK CORP MS 7.01,9.01 02/27/06 TURBINE TRUCK ENGINES INC 5.02 02/24/06 TURBOCHEF TECHNOLOGIES INC DE 8.01 02/14/06 U S GOLD CORP CO 1.01,2.01,3.02,9.01 02/22/06 UNITED AMERICAN CORP FL 4.01,9.01 02/06/06 AMEND UNITED HERITAGE BANKSHARES OF FLORIDA FL 2.02 02/22/05 UNITED HERITAGE CORP UT 1.01,5.02,8.01,9.01 02/21/06 UNITED STATIONERS INC DE 5.02,9.01 02/21/06 UNITED THERAPEUTICS CORP DE 8.01 02/27/06 UPFC Auto Receivables Trust 2005-A DE 8.01,9.01 02/15/06 UPFC Auto Receivables Trust 2005-B DE 8.01,9.01 02/15/06 UPSTREAM BIOSCIENCES INC. NV 1.01,1.02,9.01 02/24/06 US Oncology Holdings, Inc. DE 2.02,9.01 02/23/06 US ONCOLOGY INC DE 2.02,9.01 02/23/06 UTi WORLDWIDE INC 1.01,9.01 02/21/06 VALUECLICK INC/CA DE 2.02,4.02,9.01 02/24/06 VECTREN CORP IN 1.01 02/23/06 VERIZON COMMUNICATIONS INC DE 8.01 02/27/06 VIISAGE TECHNOLOGY INC DE 9.01 12/16/05 AMEND Visualant, INC NV 1.01,5.02 02/24/06 VIVUS INC CA 2.02,9.01 02/23/06 WALTER INDUSTRIES INC /NEW/ DE 1.01,9.01 02/21/06 WARNACO GROUP INC /DE/ DE 2.02,9.01 02/27/06 WASHINGTON MUTUAL INC WA 5.02 02/21/06 WASTE MANAGEMENT INC DE 7.01 02/27/06 WEINGARTEN REALTY INVESTORS /TX/ TX 2.02,9.01 02/23/06 Wells Fargo Mortgage Backed Securitie DE 9.01 02/27/06 Wells Fargo Mortgage Backed Securitie DE 9.01 02/27/06 Wells Fargo Mortgage Backed Securitie DE 9.01 02/27/06 Wells Fargo Mortgage Backed Securitie DE 9.01 02/27/06 Wells Fargo Mortgage Backed Securitie DE 9.01 02/27/06 WESBANCO INC WV 8.01 02/24/06 WESTERN DIGITAL CORP DE 7.01 02/27/06 WESTERN TRANSITIONS, INC NV 3.02,8.01,9.01 02/17/06 WESTWOOD HOLDINGS GROUP INC 4.01,9.01 02/23/06 WHERIFY WIRELESS INC DE 1.01,9.01 02/22/06 WILLIAMS COMPANIES INC DE 7.01,9.01 02/21/06 WILSHIRE BANCORP INC CA 8.01,9.01 02/23/06 World Omni Auto Receivables Trust 200 DE 1.01,8.01,9.01 02/22/06 WORTHINGTON INDUSTRIES INC OH 7.01,9.01 02/27/06 WYNN RESORTS LTD 8.01 02/24/06 ZIFF DAVIS HOLDINGS INC DE 1.01 02/24/06 ZIX CORP TX 5.02,9.01 02/24/06