SEC NEWS DIGEST Issue 2005-242 December 19, 2005 COMMISSION ANNOUNCEMENTS SEC CHAIRMAN COX URGES SOFTWARE INDUSTRY TO HELP SPEED ADOPTION OF INTERACTIVE DATA As part of the Commission's ongoing efforts to make financial disclosure more useful and accessible to investors, SEC Chairman Christopher Cox met today with representatives of the accounting and financial reporting software industry to express support for integrating interactive data capabilities into existing accounting and financial reporting software. Interactive data holds the promise of transforming the static, text- only documents companies file with the SEC into dynamic financial reports that can be quickly and easily accessed and analyzed. "Individual investors are looking for better tools to help them choose mutual funds and individual stocks," Chairman Cox said. "Interactive data can help make those new tools available. To make it easier for companies to use interactive data in their financial reports, we're working with the industry to see whether existing accounting software can incorporate the interactive data functionality. In turn, software for professional analysts and retail investors can take us beyond the current electronic images of paper-based forms to financial software that makes elaborate analysis and comparison of companies' financial reports routine and instantaneous." Earlier this year, the Commission commenced a voluntary program for receiving financial information using eXtensible Business Reporting Language (XBRL) -- the computer language that makes interactive financial data possible. For filers, this means an opportunity to assess the benefits and costs of using interactive data. As part of the interactive data initiative, the Commission also issued a request for information from the software industry in October, to assist the Commission's staff in identifying ways to receive, store, view, and analyze interactive financial data. The full text of the RFI can be accessed on the Commission's website at http://www.sec.gov/spotlight/xbrl.htm. (Press Rel. 2005-179) RULES AND RELATED MATTERS SEC PROPOSES AMENDMENTS TO THE TENDER OFFER BEST-PRICE RULE The Commission is proposing amendments to the best-price rule for issuer and third-party tender offers under the Securities Exchange Act of 1934. The proposed amendments would clarify that the best-price rule applies only with respect to the consideration offered and paid for securities tendered in a tender offer and should not apply to consideration offered and paid according to employment compensation, severance or other employee benefit arrangements entered into with employees or directors of the company that is the target of a third- party tender offer. Comments should be received on or before 60 days after publication in the Federal Register. (Rels. 34-52968; IC-27193; File No. S7-11-05) ENFORCEMENT PROCEEDINGS SEC INSTITUTES ADMINISTRATIVE PROCEEDINGS AGAINST JOHN PEFFER On December 16, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934 (Exchange Act) and Section 203(f) of the Investment Advisers Act of 1940 (Advisers Act), Making Findings, and Imposing Remedial Sanctions (Order) as to John S. Peffer. The Order finds that, from 1995 through June 2003, Peffer was employed by Prudential Securities, Inc., then a registered broker-dealer and investment adviser. The Order also finds that on December 8 a final judgment was entered by consent against Peffer, which (a) permanently enjoined Peffer from future violations of Section 17(a) of the Securities Act of 1933 and Section 10(b) of the Exchange Act and Rule 10b-5 thereunder; and (b) ordered that Peffer is liable for disgorgement of $408,904, plus prejudgment interest thereon of $39,384, for a total of $448,288, but waived payment of all but $50,000 of that amount and did not impose a civil monetary penalty based upon sworn representations in Peffer's Statement of Financial Condition and other documents and information submitted to the Commission, in the civil action entitled SEC v. Martin J. Druffner et al., Civil Action No. 03-12154-NMG, in the USDC, District of Massachusetts. The Amended Complaint in the civil action alleged that beginning in at least January 2001 and continuing through at least June 2003, while employed as a registered representative of Prudential Securities, Inc., Peffer used deceptive trading practices to conceal his identity, and those of his customers, to evade mutual funds' prospectus limitations on market timing. Among other things, the Amended Complaint alleged that Peffer committed fraud through his use of multiple broker identification numbers and customer account numbers to hide his identity so he could market time in mutual funds that previously had taken steps to block his trading privileges. Based on the above, the Order bars Peffer from association with any broker, dealer, or investment adviser, with the right to reapply for association after three years to the appropriate self-regulatory organization, or if there is none, to the Commission. Peffer consented to the issuance of the Order without admitting or denying any of the findings therein, except as to the Commission's jurisdiction over him, the subject matter of the proceedings, and the entry of the final judgment against him. See Litigation Release No. 19496. For further information, see Litigation Release Numbers 18784 (July 14, 2004) and 18444 (Nov. 4, 2003). (Rels. 34-52962; IA-2461; File No. 3-12127) SEC INSTITUTES ADMINISTRATIVE PROCEEDINGS AGAINST MARTIN DRUFFNER On December 16, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934 (Exchange Act) and Section 203(f) of the Investment Advisers Act of 1940 (Advisers Act) and Notice of Hearing (Order) against Martin J. Druffner. The Division of Enforcement (Division) alleges in the Order that from approximately April 1996 until at least June 2003, Druffner was employed by Prudential Securities, Inc., then a registered broker-dealer and investment adviser. The Division further alleges that on Aug. 25, 2005, the United States Attorney for the District of Massachusetts filed a criminal Information against Druffner concerning his use of deceptive trading practices to market time in mutual funds. The Information charged Druffner with four counts of violating Section 10(b) of the Exchange Act and four counts of wire fraud. The case was filed in United States District Court for the District of Massachusetts and is entitled United States v. Martin J. Druffner, (Criminal No. 05-CR- 10232JLT). The Information charged that, from at least 1999 through in or about October 2003, Druffner defrauded mutual funds by employing various deceptive and fraudulent acts and practices to execute prohibited market timing trades on behalf of seven hedge fund customers. According to the Information, Druffner's deceptive and fraudulent conduct consisted of three basic categories of conduct: (1) creating and using multiple customer account numbers; (2) creating and using multiple financial advisor, or FA numbers; and (3) making affirmative representations and material omissions to employees at mutual fund companies about the true nature and extent of his market timing, all for the purpose of avoiding detection by mutual funds. The Information alleges, among other things, that Druffner engaged in this conduct after he was notified, explicitly and repeatedly, both that mutual fund companies prohibited his customers' market timing activity, and, in some cases, that mutual fund companies had precluded Druffner from further trading because of repeated violations of their prospectus limitations. According to the Information, Druffner generated in excess of $2,000,000 in net commissions as a result of his deceptive and fraudulent scheme. The Division further alleges that on Sept. 19, 2005, Druffner pled guilty to the eight counts alleged in the Information, including the violations of Section 10(b) of the Exchange Act described above. See Litigation Release No. 19496. For further information, please see Litigation Release Numbers 18784 (July 14, 2004) and 18444 (Nov. 4, 2003). (Rels. 34-52963; IA-2462; File No. 3-12128) SEC INSTITUTES ADMINISTRATIVE PROCEEDINGS AGAINST SKIFTER AJRO On December 16, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934 (Exchange Act) and Section 203(f) of the Investment Advisers Act of 1940 (Advisers Act) and Notice of Hearing (Order) against Skifter Ajro. The Division of Enforcement (Division) alleges in the Order that from approximately April 2001 through June 2003, Ajro was employed by Prudential Securities, Inc., then a registered broker-dealer and investment adviser. The Division further alleges that on Aug. 2, 2005, the United States Attorney for the District of Massachusetts filed a criminal Information against Ajro concerning his use of deceptive trading practices to market time in mutual funds. The Information charged Ajro with two counts of violating Section 10(b) of the Exchange Act and two counts of wire fraud. The case was filed in United States District Court for the District of Massachusetts and is entitled United States v. Skifter Ajro, (Criminal No. 05-CR-10194NMG). The Information charged that, from at least April 2001 through in or about October 2003, Ajro defrauded mutual funds by employing various deceptive and fraudulent acts and practices to execute prohibited market timing trades on behalf of seven hedge fund customers. According to the Information, Ajro's deceptive and fraudulent conduct consisted of three basic categories of conduct: (1) creating and using multiple customer account numbers; (2) creating and using multiple financial advisor, or FA numbers; and (3) making affirmative representations and material omissions to employees at mutual fund companies about the true nature and extent of his market timing, all for the purpose of avoiding detection by mutual funds. The Information alleges, among other things, that Ajro engaged in this conduct after he was notified, explicitly and repeatedly, both that mutual fund companies prohibited his customers' market timing activity, and, in some cases, that mutual fund companies had precluded Ajro from further trading because of repeated violations of their prospectus limitations. According to the Information, Ajro generated in excess of $200,000 in net commissions as a result of his deceptive and fraudulent scheme. The Division further alleges that on Aug. 9, 2005, Ajro pled guilty to the four counts alleged in the Information, including the violations of Section 10(b) of the Exchange Act described above. See Litigation Release No. 19496. For further information, please see Litigation Release Numbers 18784 (July 14, 2004) and 18444 (Nov. 4, 2003). (Rels. 34-52964; IA- 2463; File No. 3-12129) COMMISSION BARS CHAPMAN FROM ASSOCIATION WITH ANY BROKER, DEALER, OR INVESTMENT ADVISER On December 16, the Commission issued an Order Making Findings and Imposing Remedial Sanctions Pursuant to Section 15(b) of the Securities Exchange of 1934 and Section 203(f) of the Investment Advisers Act of 1940 against Nathan A. Chapman, Jr. The Order bars Chapman from association with any broker, dealer, or investment adviser. Chapman, a resident of Columbia, Maryland, was the former president and Chairman of the Board of The Chapman Company (TCC), a registered broker-dealer, and the former President, Director and control person of Chapman Capital Management (CCM), an investment adviser registered with the Commission. Chapman, without admitting or denying any findings, except those relating to jurisdiction and the entry of conviction, consented to the bar. The Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934 and Section 203(f) of the Investment Advisers Act of 1940 and Notice of Hearing alleged that, on August 12, 2004, a federal jury convicted Chapman of 23 felony offenses, including investment advisory fraud under Section 206 of the Advisers Act. U.S. v. Chapman, Crim. No. WDQ-03-0301 (D. Md.). The conviction under the Advisers Act was based, in part, on the unauthorized placement by Chapman, through TCC, of 175,000 shares of eChapman, Inc. (ECMN), the parent company of TCC and CCM, in the account of a CCM client. These shares were part of an initial public offering (IPO) of the stock of ECMN. Chapman placed these shares in the client's account several days after the IPO at the IPO price of $13 per share rather than the market price of $7 per share, resulting in an immediate loss of approximately $1 million. On Nov. 1, 2004, Chapman was sentenced to 90 months incarceration and ordered to pay $5 million in restitution. On June 26, 2003, the Commission filed a complaint in U.S. District Court against Chapman and others, alleging many of the same facts that served as the basis for the criminal conviction. SEC v. Chapman, et al., Civil Action No. WDQ-03-1877 (D. Md.), Lit. Rel. No. 18203 (June 26, 2003). This litigation is currently pending. (Rels. 34-52973; IA- 2464; File No. 3-11999) COMMISSION SETTLES FRAUD CHARGES AGAINST FORMER PRUDENTIAL BROKER IN CONNECTION WITH MARKET TIMING TRADES The Commission announced today that on December 8 a Massachusetts federal court entered a final judgment by consent against John S. Peffer of Newburyport, Massachusetts, a defendant in a civil injunctive action filed by the Commission on Nov. 4, 2003. The Commission alleged that Peffer, a former registered representative of broker-dealer Prudential Securities, Inc., committed fraud in connection with his market timing trades in dozens of mutual funds. The final judgment enjoined Peffer from future violations of the federal securities laws and ordered him to pay over $50,000 in disgorgement and post-judgment interest. The Commission filed its complaint against Peffer, four other former Prudential Securities registered representatives, and their former branch manager, on Nov. 4, 2003, and amended its complaint on July 14, 2004. The amended complaint alleged that Peffer was part of a two- person group of registered representatives, known as the "Peffer Group," that defrauded mutual fund companies and the funds' shareholders by placing thousands of market timing trades worth more than $300 million for two customers from at least January 2001 through September 2003. According to the amended complaint, Peffer knew that the mutual fund companies monitored and attempted to restrict excessive trading in their mutual funds. The amended complaint alleged that, to evade those restrictions when placing market timing trades, Peffer Group members disguised their own identities by establishing multiple broker identification numbers and disguised their customers' identities by opening numerous customer accounts for what were, in reality, only two customers. Without admitting or denying the allegations in the Commission's amended complaint, Peffer consented to the judgment entered by the U.S. District Court for the District of Massachusetts, which permanently enjoins him from future violations of Section 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. The judgment holds Peffer liable for $408,904 in disgorgement and $39,384 in pre-judgment interest, but waives payment of all but $50,000 of that amount plus post-judgment interest of $1,734.41 and does not impose a civil monetary penalty based on Peffer's sworn representations of his financial condition. Peffer also offered to settle related administrative proceedings, and the Commission instituted a settled Order on December 16 barring Peffer from association with any broker, dealer, or investment adviser, with the right to reapply. [SEC v. Martin J. Druffner, et al., Civil Action No. 03-12154-NMG (D.Mass.)] (LR-19496) SEC HALTS A $10 MILLION ONGOING PONZI SCHEME On December 15, the Commission obtained a temporary restraining order, asset freeze, and other emergency relief to halt a fraudulent Ponzi scheme operated in Orange County, California, that raised more than $10 million from more than 200 investors, mostly elderly, nationwide. The Commission alleges that from approximately April 2001 to the present, David Lund, age 32, of Huntington Beach, California, and his companies, Investors Guild, Inc. and Investors First Financial Services, Inc., raised $10.7 million mainly from elderly and retired individuals by selling them ownership interests in three California entities-Credit First Fund, LP, Credit First, LLC, and Credit First Income Plus, LLC (collectively, Credit First). Lund, Investors Guild, Investors First Financial Services, and Credit First currently operate from the same location in Anaheim Hills, California, and are named defendants in the Commission's action. According to the Commission's complaint filed yesterday in federal district court, the defendants represented to investors that they would use the investor funds to purchase distressed debt, which Credit First would collect on or resell at a profit. The defendants also represented that Credit First would pay the investors a monthly return of one to three percent on their investment from Credit First's operations. The Commission alleges that, in reality, Credit First was not profitable and that Lund was, in fact, operating a Ponzi scheme- using new investor monies to pay the promised returns to existing investors-in violation of the federal securities laws. The complaint further alleges that the defendants have profited from this scheme by receiving various fees totaling approximately $1.5 million paid out of the investor funds. Finally, the complaint alleges that the defendants engaged in an unlawful unregistered securities offering by selling Credit First's securities to at least 233 investors nationwide through general solicitations. Acting on the Commission's lawsuit, the Honorable Dale S. Fischer, U.S. District Judge for the Central District of California, granted the Commission's application for a temporary restraining order against the defendants and issued orders freezing the defendants' assets, prohibiting the destruction of documents by the defendants, and granting expedited discovery. The Court also appointed Thomas F. Lennon, Inc. as the temporary receiver over the assets of Credit First, Investors Guild, and Investors First Financial. The Court ordered the temporary restraining order and asset freeze to remain in effect until December 23, 2005, on which date the Court will hold a hearing on the Commission's motion for a preliminary injunction and appointment of a permanent receiver at 3:00 p. m. In addition to emergency relief, the Commission's complaint seeks preliminary and permanent injunctions, repayment of al ill-gotten gains, and also civil penalties. The Commission's complaint alleges that the defendants violated the antifraud provisions of Section 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b- 5 thereunder, and the securities registration provisions of Sections 5(a) and 5(c) of the Securities Act. [SEC v. Credit First Fund, L.P., a California limited partnership; Credit First, LLC, a California limited liability company; Credit First Income Plus, LLC, a California limited liability company; Investors Guild, Inc., a California corporation; First Financial Services, Inc., a California corporation; and David Lund, Case No. CV05-8741-DSF(PJWx) (C.D. Cal.)] (LR-19497) SEC v. GARY ZINN, TANIKA CONSULTING GROUP, INC., AND DYNAMIC MARKETING SERVICES EOOD On December 15, the Commission filed an application with the U.S. District Court for the District of Columbia for an order to enforce investigative subpoenas served on Gary W. Zinn (Zinn), a California resident, Tanika Consulting Group, Inc. (Tanika), a Nevada corporation under Zinn's control, and Dynamic Marketing Solutions EOOD (Dynamic), a Bulgarian entity managed by Zinn. The subpoenas sought documents and testimony from Zinn, Tanika, and Dynamic regarding, among other things, whether certain individuals and entities associated with a Shell Creation Group manipulated or attempted to manipulate the share price of certain shell companies. To date, the investigation has revealed, in part, that certain members of the Shell Creation Group assisted in the financing and promotion of several companies, including National Storm Management, Inc. (NLST) and Deep Rock Oil & Gas, Inc. (DPRK). These companies, which trade on the over-the-counter market, have been the recent subjects of widespread fax blasts and spam emails touting the value of their securities in the wake of Hurricane Katrina. The Commission's application alleges that Zinn, Tanika, and Dynamic have not complied with the subpoenas issued by the Commission. [SEC v. Gary W. Zinn, Tanika Consulting Group, Inc., and Dynamic Marketing Services EOOD, Misc. No. 1:05-mc-00511-CKK, D.D.C.] (LR-19498) SEC CHARGES ACCOUNTANT AND CORPORATE EXECUTIVE WITH ILLEGAL INSIDER TRADING IN ADVANCE OF HOWARD STERN ANNOUNCEMENT On December 19, the Commission filed a settled insider trading case against Gary D. Herwitz, a certified public accountant and former president of the accounting firm Mahoney Cohen & Company, and Tracey A. Stanyer, former executive vice president of Sirius Satellite Radio Inc. The complaint, filed today in the Southern District of New York, alleges that the defendants engaged in illegal insider trading when they purchased Sirius stock in advance of the Oct. 6, 2004 announcement that radio broadcaster Howard Stern had signed a $500 million agreement with Sirius. In the complaint, the Commission alleges that Herwitz purchased Sirius stock on Sept. 30, 2004, after learning in confidence from his Mahoney Cohen colleague, who is Stern's longtime accountant, that Stern had received an offer from Sirius and that the parties were negotiating. The Commission alleges that Stanyer purchased Sirius stock on Oct. 5, 2004, after learning in confidence from a senior Sirius executive that Sirius had signed an agreement with Stern. Finally, the Commission alleges that, based on this conduct, Herwitz and Stanyer violated Section 10(b) of the Securities Exchange Act and Rule 10b-5. Both Herwitz and Stanyer have consented to full disgorgement plus prejudgment interest, penalties, and antifraud injunctions. Stanyer has also consented to a bar from serving as an officer or director of a public company. The Commission's complaint alleges: On or about Sept. 21, 2004, Herwitz learned about the Sirius negotiations and contract offer in the course of his employment with Mahoney Cohen. Mahoney Cohen's chief executive officer, who was also Stern's long time personal accountant, told Herwitz that Stern was in negotiations with Sirius, that Sirius had made Stern an offer, and that he was working on the transaction. Herwitz's colleague admonished him to keep the information confidential. On or about Sept. 23, 2004, the Mahoney Cohen CEO again informed Herwitz that he was working on the transaction between Sirius and Stern. On Sept. 30, 2004, Herwitz purchased 25,000 Sirius shares at $3.19 a share. When Herwitz purchased Sirius shares on Sept. 30, 2004, he was aware of material nonpublic information about Sirius's negotiations with, and offer to, Stern. Between Nov. 19, 2004 and Jan. 10, 2005, Herwitz sold 22,500 of those Sirius shares for a profit. In early September 2004, Stanyer learned from a senior Sirius executive that company executives were in negotiations with Stern. Stanyer learned this information in connection with his corporate duties at Sirius and was specifically cautioned that the negotiations were confidential. On or about Oct. 5, 2004, Stanyer learned from the Sirius executive that Sirius had signed an agreement with Stern. On Oct. 5, 2004, Stanyer purchased 29,120 Sirius shares at prices ranging between $3.28 and $3.32 a share. At the time Stanyer purchased Sirius shares, he was aware of material nonpublic information about Sirius's offer to Stern. On Oct. 7 and 8, 2004, Stanyer sold his 29,120 Sirius shares for a profit. Herwitz and Stanyer have agreed to settle the Commission's claims by consenting to the entry of separate judgments that permanently enjoin each of them from violating the antifraud provisions of the federal securities laws. The judgment against Herwitz also orders him to pay $18,163 to disgorge fully his profits plus prejudgment interest and to pay civil penalties in the amount of $34,000. Similarly, the judgment against Stanyer orders him to pay $17,897 to disgorge fully his profits plus prejudgment interest and to pay civil penalties in the amount of $17,357. The judgment against Stanyer also bars him from acting as an officer or director of a public company. The Commission acknowledges the assistance and cooperation of the United States Attorney's Office for the Eastern District of New York and the Federal Bureau of Investigation in this matter. [SEC v. Gary D. Herwitz and Tracey A. Stanyer, 05-CV 10622 (LAP) (S.D.N.Y.)] (LR- 19499; Press Rel. 2005-178) DISTRICT COURT AFFIRMS JURY VERDICT, ENTERS DISGORGEMENT, CIVIL PENALTY AND INJUNCTION ORDERS AGAINS FORMER PRESIDENTS OF CHURCH EXTENSION OF THE CHURCH OF GOD, INC. AND UNITED MANAGEMENT SERVICES, INC. The Commission today announced that in two separate rulings entered on December 14 and 15, U.S. District Court Judge David F. Hamilton, in the Southern District of Indiana, affirmed a jury verdict reached in July 2005 finding James Perry Grubbs (Grubbs) and Shearon Louis Jackson (Jackson) liable for violating the antifraud provisions of the federal securities laws, and imposed monetary and injunctive remedies against each of them. The Court also entered separate final judgments against Mr. Grubbs and Mr. Jackson, permanently enjoining both from future securities law violations and from future violations of federal securities laws and from service as officers or directors of issuers of federally registered securities and federally regulated broker- dealers, ordering disgorgement of $44,500 plus interest by Mr. Grubbs and $37,000 plus interest by Mr. Jackson, and imposing third tier civil penalties of $120,000 on Mr. Grubbs and $90,000 on Mr. Jackson. The Commission commenced this action on July 22, 2002, charging Church Extension of the Church Of God, Inc. (Church Extension) and United Management Services, Inc. (UMS) and the former presidents of those entities, Grubbs and Jackson, with engaging in a fraudulent scheme from approximately 1996 to the time of the lawsuit, through which Church Extension raised $85 million from the sale of investment notes to thousands of individuals throughout the country, most of whom were members of the Church of God, a Christian denomination headquartered in Anderson, Indiana. Church Extension was a not-for-profit corporation set up by the Church of God to help finance the construction and expansion of local churches. The Commission alleged that in connection with the offer and sale of investment notes, defendants repeatedly made material misrepresentations and omitted to state material facts in Church Extension's solicitation and offering circulars, concerning, among other things, the primary use of investment note proceeds and the financial conditions of Church Extension and UMS. The complaint alleged that during the period from 1996 to 2002, instead of using investment note proceeds primarily to fund church loans as stated in the offering circulars, Church Extension departed from its original focus and instead used the note proceeds to fund speculative non-church real estate transactions and to make interest and principal payments to prior noteholders. The SEC also alleged that Grubbs and Jackson caused Church Extension and UMS to overstate dramatically the company's financial condition in its offering circulars through the overvaluation of properties it received in connection with these real estate transactions that were used to give Church Extension a misleading appearance of solvency. By the spring of 2001, Church Extension owed noteholders more than $80 million, but was actually insolvent. After the eight-day trial in 2005, the jury found in favor of the Commission on all of its claims, and determined that Grubbs and Jackson each violated the antifraud provisions of the federal securities laws, codified at Section 17(a) of the Securities Act of 1933 (Securities Act), Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act) and Rule 10b-5 thereunder. The disgorgement amounts ordered by the Court represent one-half of each defendants' base salaries for 2001, based on the rationale that, but for the securities violations, Church Extension would have collapsed earlier, so the violations enabled defendants Grubbs and Jackson to continue their employment. Church Extension and UMS previously settled the Commission's charges against them on July 31, 2002, consenting to the entry of permanent injunctions prohibiting future violations of Section 17(a) of the Securities Act, Section 10(b) of the Exchange Act and Rule 10b-5 thereunder. Church Extension and UMS also agreed to pay disgorgement of approximately $81 million. In consenting to the entry of the civil injunctions and disgorgement, Church Extension and UMS neither admitted nor denied the allegations of the Commission's Complaint. In connection with this settlement, on July 31, 2002, the Court appointed Jeff J. Marwil, a partner at the law firm of Jenner & Block in Chicago, Illinois, as an independent Conservator in this case. The Conservator's mandate is to protect the interest of investors who invested or reinvested in the note program. Since his appointment, Mr. Marwil has liquidated and distributed to investors assets totaling in excess of $25 million, and has also commenced independent lawsuits against various officers, directors and third parties who were involved in the transactions giving rise to the SEC's lawsuit. At the trial, the Conservator estimated that investor losses will exceed between $20 million and $40 million. For further information, please see Litigation Release Numbers 18790 (July 23, 2004) [jury verdict against Grubbs and Jackson], 17966 (Feb. 4, 2003) [order approving plan for note-holder repayment and related relief], 17656 (Aug. 5, 2002) [final judgment entered against Church Extension and UMS] and 17623 (July 22, 2002) [complaint filed]. [SEC v. Church Extension of the Church of God, Inc., United Management Services, Inc., James Perry Grubbs and Shearon Louis Jackson, U.S. District Court for the Southern District of Indiana, Cause No. IP 02-1118 C H/S (S.D. Indiana 2002)] (LR-19500) SELF-REGULATORY ORGANIZATIONS PROPOSED RULE CHANGES The Chicago Board Options Exchange filed a proposed rule change (SR- CBOE-2005-101) relating to CBOE's membership rules. Publication of the proposal is expected in the Federal Register during the week of December 19. (Rel. 34-52952) The Commission issued notice of filing of a proposed rule change and Amendment No. 1 thereto submitted by the Chicago Stock Exchange (SR- CHX-2005-36) regarding trading in sub-penny increments. Publication of the proposal is expected in the Federal Register during the week of December 19. (Rel. 34-52953) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change filed by the Chicago Board Options Exchange (SR-CBOE-2005-102) to extend the duration of CBOE Rule 6.45A(b) pertaining to orders represented in open outcry 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 December 19. (Rel. 34-52957) A proposed rule change (SR-ISE-2005-59) filed by the International Securities Exchange to expand its $2.50 Strike Price Program 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 December 19. (Rel. 34-52960) A proposed rule change (SR-Phlx-2005-77) filed with the Commission by the Philadelphia Stock Exchange, Inc. to expand its $2.50 Strike Price Program 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 December 19. (Rel. 34-52961) ACCELERATED APPROVAL OF PROPOSED RULE CHANGES The Commission granted accelerated approval to a proposed rule change (SR-MSRB-2005-16) filed by the Municipal Securities Rulemaking Board relating to MSRB Rule G-14 RTRS Procedures, paragraph (a)(ii)(C) to extend the expiration date of the three hour exception. Publication of the proposal is expected in the Federal Register during the week of December 19. (Rel. 34-52967) WITHDRAWALS GRANTED An order has been issued granting the application of McRae Industries, Inc. to withdraw its class A common stock, $1.00 par value, and class B common stock, $1.00 par value, from listing and registration on the American Stock Exchange, effective at the opening of business on December 19. (Rel. 34-52965) An order has been issued granting the application of State Bancorp, Inc. to withdraw its common stock, $5.00 par value, from listing and registration on the American Stock Exchange, effective at the opening of business on December 19. (Rel. 34-52966) An order has been issued granting the application of Sherwood Brands, Inc. to withdraw its common stock, $.01 par value, from listing and registration on the American Stock Exchange, effective at the opening of business on December 19. (Rel. 34-52970) An order has been issued granting the application of Cadence Design Systems, Inc. to withdraw its common stock, $.01 par value, and the preferred share purchase rights from listing and registration on the New York Stock Exchange, effective at the opening of business on December 19. (Rel. 34-52971) An order has been issued granting the application of IDACORP, Inc. to withdraw its common stock, no par value, and preferred share purchase rights from listing and registration on the Pacific Exchange, effective at the opening of business on December 19. (Rel. 34-52972) SECURITIES ACT REGISTRATIONS The following registration statements have been filed with the SEC under the Securities Act of 1933. The reported information appears as follows: Form, Name, Address and Phone Number (if available) of the issuer of the security; Title and the number and/or face amount of the securities being offered; Name of the managing underwriter or depositor (if applicable); File number and date filed; Assigned Branch; and a designation if the statement is a New Issue. Registration statements may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . S-8 SEPRACOR INC /DE/, 84 WATERFORD DRIVE, MARLBOROUGH, MA, 01757, 5084816700 - 0 ($214,160,000.00) Equity, (File 333-130368 - Dec. 16) (BR. 01C) S-4 US AIRWAYS INC, 2345 CRYSTAL DRIVE, ARLINGTON, VA, 22227, 7038725306 - 81,513,361 ($81,513,361.00) Other, (File 333-130370 - Dec. 16) (BR. 05C) S-8 BT GROUP PLC, BT CENTRE - 81 NEWGATE ST, LONDON ENGLAND, X0, EC1A 7AJ, 4402073566372 - 10,000,000 ($38,200,000.00) ADRs/ADSs, (File 333-130371 - Dec. 16) (BR. 11B) S-B PROVINCE OF MANITOBA, 1251 AVE OF THE AMERICAS, C/O CANADIAN CONSULATE GENERAL, NEW YORK, NY, 10020, 583,530,000 ($583,530,000.00) Debt, (File 333-130372 - Dec. 16) (BR. DN) S-3 MORTGAGE ASSET SECURITIZATION TRANSACTIONS INC, 1285 AVE OF THE AMERICAS, NEW YORK, NY, 10019, 2127132000 - 1,000,000 ($1,000,000.00) Asset-Backed Securities, (File 333-130373 - Dec. 16) (BR. 05) S-8 BOC GROUP PLC, CHERTSEY RD, GU20 6HJ, WINDLESHAM SURREY, X0, 00000, 0114401276477222 - 1,700,000 ($34,102,000.00) ADRs/ADSs, (File 333-130376 - Dec. 16) (BR. 06B) S-8 INTERCONTINENTALEXCHANGE INC, 2100 RIVEREDGE PARKWAY, SUITE 500, ATLANTA, GA, 30328, 7708574700 - 9,100,000 ($199,992,588.69) Equity, 500,000 ($500,000.00) Other, (File 333-130377 - Dec. 16) (BR. 08B) S-3ASR ACE LTD, ACE BLDG, 30 WOODBOURNE AVE, HAMILTON HM 08 BERMU, D0, 00000, 8092955200 - 0 ($0.00) Unallocated (Universal) Shelf, (File 333-130378 - Dec. 16) (BR. 01A) SB-2 AURORA GOLD CORP, PO BOX 3711 STN TERMINAL, 349 WEST GEORGIA STREET, VANCOUVER, BC CANADA V6B 3Z1, A1, 00000, 604-687-4432 - 13,000,000 ($8,840,000.00) Equity, (File 333-130379 - Dec. 16) (BR. 04C) SB-2 Puda Coal, Inc., 5100 N FEDERAL HWY # 409, FT LAUDERDALE, FL, 33308, 9544938900 - 23,200,000 ($48,256,000.00) Debt Convertible into Equity, 30,700,000 ($63,856,000.00) Equity, (File 333-130380 - Dec. 16) (BR. 09B) S-8 SONICWALL INC, 1160 BORDEAUX DRIVE, SUNNYVALE, CA, 94089, 4087459600 - 0 ($457,345.58) Equity, (File 333-130381 - Dec. 16) (BR. 08C) S-8 CLAIBORNE LIZ INC, 1441 BROADWAY, NEW YORK, NY, 10018, 2123544900 - 5,000,000 ($177,250,000.00) Equity, (File 333-130382 - Dec. 16) (BR. 02B) SB-2 JAVELIN PHARMACEUTICALS, INC, 130 WEST 42ND STREET, NEW YORK, NY, 10036, 2125544550 - 15,146,660 ($46,197,313.00) Equity, (File 333-130383 - Dec. 16) (BR. 01A) S-8 WATSON WYATT & CO HOLDINGS, 901 N. GLEBE ROAD, ARLINGTON, VA, 22203, (703) 258-8000 - 0 ($2,121,000.00) Equity, (File 333-130385 - Dec. 16) (BR. 08C) SB-2 Gentor Resources, Inc., 1 ALDER GULCH ROAD, VIRGINIA CITY, MT, 59755, 406-843-5383 - 200,000 ($1,000,000.00) Equity, (File 333-130386 - Dec. 16) (BR. ) S-8 BANYAN CORP /OR/, 4740 FORGE ROAD BLDG 112, COLORADO SPRINGS, CO, 80907, 7195315535 - 3,000,000 ($39,000.00) Equity, (File 333-130388 - Dec. 16) (BR. 01A) S-8 PC CONNECTION INC, ROUTE 101A, 730 MILFORD RD, MERRIMACK, NH, 03054, 6036832000 - 200,000 ($1,230,000.00) Equity, (File 333-130389 - Dec. 16) (BR. 02A) S-3 DEUTSCHE MORTGAGE & ASSET RECEIVING CORP, ONE INTERNATIONAL PLACE, ROOM 520, BOSTON, MA, 02110, 6179517690 - 0 ($15,719,489,000.00) Mortgage Backed Securities, (File 333-130390 - Dec. 16) (BR. 05) S-3 GALAXY ENERGY CORP, 1331 17TH STREET, #730, DENVER, CO, 80202, (303) 293-2300 - 5,409,756 ($7,303,170.00) Equity, (File 333-130391 - Dec. 16) (BR. 04B) SB-2 CHINA MEDIA1 CORP., 2020 MAIN STREET, SUITE 500, IRVINE, CA, 92614, (778) 881-0939 - 6,971,016 ($2,927,827.00) Equity, (File 333-130392 - Dec. 16) (BR. 11C) SB-2 Streamscape Minerals Inc., 455 GRANVILLE STREET, SUITE 500, VANCOUVER, A1, V6C 1T1, 604-771-3234 - 4,012,000 ($802,400.00) Equity, (File 333-130394 - Dec. 16) (BR. ) S-8 NN INC, 2000 WATERS EDGE DR, JOHNSON CITY, TN, 37604, 4237439151 - 1,300,000 ($13,344,500.00) Equity, (File 333-130395 - Dec. 16) (BR. 06A) S-8 LAKELAND FINANCIAL CORP, 202 E CENTER ST, P O BOX 1387, WARSAW, IN, 46581-1387, 5742676144 - 15,000 ($661,725.00) Equity, (File 333-130396 - Dec. 16) (BR. 07B) S-1 PHL VARIABLE INSURANCE CO /CT/, C/O PHOENIX LIFE INSURANCE COMPANY, ONE AMERICAN ROW, HARTFORD, CT, 06116, 8604035788 - 0 ($200,000,000.00) Other, (File 333-130397 - Dec. 16) (BR. 20) S-4 WYETH, 5 GIRALDA FARMS, MADISON, NJ, 07940, 9736605000 - 0 ($1,500,000,000.00) Non-Convertible Debt, (File 333-130398 - Dec. 16) (BR. 01C) S-8 James River Group, INC, 1414 RALEIGH RD. SUITE 415, CHAPEL HILL, NC, 27517, 919-883-4171 - 0 ($122,276,406.00) Equity, (File 333-130399 - Dec. 16) (BR. 01) S-3ASR AQUA AMERICA INC, 762 LANCASTER AVE, BRYN MAWR, PA, 19010, 2155278000 - 0 ($0.00) Other, (File 333-130400 - Dec. 16) (BR. 02C) F-6 TOP GLOVE CORP BERHAD, LOT 4969, JALAR TERATAI, BATA 6, OFF JALAN MERU, 41050 KLANG SELANGOR D.E., N8, 00000, 50,000,000 ($2,500,000.00) ADRs/ADSs, (File 333-130401 - Dec. 16) (BR. ) S-8 CORGENTECH INC, 650 GATEWAY BOULEVARD, --, SOUTH SAN FRANCISCO, CA, 94080, 6506249600 - 2,200,000 ($21,272,000.00) Equity, (File 333-130402 - Dec. 16) (BR. 01A) SB-2 INFRABLUE (US) INC., SUITE 5.15 MLS BUSINESS CENTRE, 130 SHAFTESBURY AVENUE, LONDON, X0, W1D 5EU, 44(0)20 7031-1189 - 9,990,800 ($2,497,700.00) Equity, (File 333-130403 - Dec. 16) (BR. ) S-3ASR BOYD GAMING CORP, 2950 S INDUSTRIAL RD, LAS VEGAS, NV, 89109, 7027927200 - 0 ($0.00) Unallocated (Universal) Shelf, (File 333-130404 - Dec. 16) (BR. 05A) S-8 CENTRAL EUROPEAN MEDIA ENTERPRISES LTD, C/O CME DEVELOPEMENT CORP, 8TH FLOOR ALDWYCH HOUSE 71-91 ALDWYCH, LONDON, X0, WC2B 4HN, 011442074305430 - 0 ($50,527,680.00) Equity, (File 333-130405 - Dec. 16) (BR. 11B) S-8 VECTOR GROUP LTD, 100 S E SECOND ST, MIAMI, FL, 33131, 3055798000 - 0 ($1,004,310.00) Equity, (File 333-130406 - Dec. 16) (BR. 04C) S-4 INTERNATIONAL MICROCOMPUTER SOFTWARE INC /CA/, 100 ROWLAND WAY, SUITE 300, NOVATO, CA, 94945, 4158784000 - 0 ($59,008,000.00) Equity, (File 333-130407 - Dec. 16) (BR. 03B) S-3 MERRILL LYNCH MORTGAGE INVESTORS INC, 4LD FINANCIAL CENTER FLOOR 10, NEW YORK, NY, 10281-1310, 2124491000 - 1,000,000 ($1,000,000.00) Mortgage Backed Securities, (File 333-130408 - Dec. 16) (BR. 05) S-3 WAVE SYSTEMS CORP, 480 PLEASANT ST, LEE, MA, 01238, 4132431600 - 0 ($25,000,000.00) Equity, (File 333-130409 - Dec. 16) (BR. 03A) S-3 CELL THERAPEUTICS INC, 501 ELLIOTT AVE W, STE 400, SEATTLE, WA, 98119, 2062707100 - 0 ($82,808,500.00) Other, (File 333-130411 - Dec. 16) (BR. 01A) S-4 SAND HILL IT SECURITY ACQUISITION CORP, 3000 SAND HILL ROAD, BUILDING 1 SUITE 240, MENLO PARK, CA, 94035, 650-926-7022 - 9,950,000 ($50,745,000.00) Equity, (File 333-130412 - Dec. 16) (BR. 09A) S-4 SUSQUEHANNA BANCSHARES INC, 26 N CEDAR ST, LITITZ, PA, 17543, 7176264721 - 5,000,000 ($32,489,355.00) Equity, (File 333-130414 - Dec. 16) (BR. 07B) SB-2 MOBILEMAIL (US) INC., SUITE 5.15, MLS BUSINESS CENTRE, 130 SHAFTESBURY AVENUE, LONDON, X0, W1D 5EU, 44(0)20 7031 1193 - 10,268,600 ($2,567,150.00) Equity, (File 333-130415 - Dec. 16) (BR. ) S-3 KINTERA INC, 0 ($16,569,000.00) Equity, (File 333-130416 - Dec. 16) (BR. 03C) S-1 GLOBAL TRAFFIC NETWORK, INC., 7521 WEST LAKE MEAD BOULEVARD, SUITE 300, LAS VEGAS, NV, 89128, 702-562-4151 - 0 ($25,415,000.00) Equity, (File 333-130417 - Dec. 16) (BR. ) S-8 MATTSON TECHNOLOGY INC, 47131 BAYSIDE PARKWAY, FREMONT, CA, 94538, 510 657 5900 - 10,000,000 ($10,000,000.00) Equity, (File 333-130419 - Dec. 16) (BR. 10B) S-1 HEPALIFE TECHNOLOGIES INC, 1628 WEST 1ST AVENUE, UNIT 216, VANCOUVER, A1, V6J 1G1, 800-518-4879 - 10,711,598 ($17,031,440.82) Equity, (File 333-130422 - Dec. 16) (BR. 10) 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 CONSTITUTION BANCORP NJ 1.02 12/15/05 5 G WIRELESS COMMUNICATIONS INC NV 5.02 08/19/05 AMEND AB HOLDING GROUP, INC. DE 5.02,8.01 12/15/05 ACCESS PHARMACEUTICALS INC DE 3.01,9.01 12/16/05 ADSERO CORP DE 3.02 12/12/05 ADVANCIS PHARMACEUTICAL CORP 1.01 12/12/05 ALASKA AIR GROUP INC DE 1.01,9.01 12/12/05 ALLIANT TECHSYSTEMS INC DE 1.01,9.01 12/12/05 ALLOS THERAPEUTICS INC DE 1.01,9.01 12/12/05 AMALGAMATED TECHNOLOGIES INC DE 5.02 12/13/05 AMERICAN HEALTHWAYS INC DE 1.01,9.01 12/15/05 AMERICAN ITALIAN PASTA CO DE 1.01,3.03,9.01 12/15/05 American Reprographics CO DE 1.01,9.01 12/15/05 AMERICAN RETIREMENT CORP TN 1.01,2.03,7.01,9.01 12/16/05 AMERICREDIT CORP TX 1.01,9.01 12/16/05 AMERIQUEST MORTGAGE SECURITIES INC DE 8.01,9.01 12/14/05 AMH Holdings, Inc. DE 1.01,5.02,9.01 12/14/05 AMEND ANADYS PHARMACEUTICALS INC 5.02 12/14/05 ANDRX CORP /DE/ DE 1.01,9.01 12/12/05 ANIMAS CORP DE 1.01,9.01 12/16/05 AQUA AMERICA INC PA 8.01,9.01 12/16/05 AQUILA INC DE 1.01,2.06,9.01 12/16/05 ARADYME CORP DE 1.01,3.02,7.01,9.01 12/12/05 ARCH COAL INC DE 7.01,8.01,9.01 12/16/05 ARGO TECH CORP DE 1.01,5.02 12/16/05 Arlington Tankers Ltd. D0 1.01,9.01 12/12/05 Arran Funding LTD XX 8.01 12/15/05 ASHWORTH INC DE 1.01 12/16/05 ASPEN TECHNOLOGY INC /DE/ DE 8.01 12/12/05 ASSOCIATED MATERIALS INC DE 1.01,5.02,9.01 12/14/05 AMEND ASYST TECHNOLOGIES INC CA 1.01,9.01 12/16/05 AT&T INC. DE 2.03,9.01 12/16/05 AUTOLIV INC DE 5.02 12/16/05 AVENUE GROUP INC DE 8.01,9.01 12/16/05 AVIGEN INC \DE DE 1.01,9.01 12/12/05 AXIS CAPITAL HOLDINGS LTD 1.01,5.02,9.01 12/12/05 AXM PHARMA INC 2.04 12/16/05 BAKERS FOOTWEAR GROUP INC MO 2.02,7.01,9.01 12/12/05 Banc of America Commercial Mortgage I DE 8.01,9.01 12/12/05 BANCFIRST CORP /OK/ OK 2.01,9.01 12/15/05 BANCORPSOUTH INC MS 1.01,7.01 12/14/05 BANK OF HAWAII CORP DE 8.01,9.01 12/15/05 BASSETT FURNITURE INDUSTRIES INC VA 2.02,7.01,9.01 12/14/05 BAY NATIONAL CORP 8.01,9.01 12/16/05 BEACON ROOFING SUPPLY INC 1.01,9.01 12/15/05 BECKMAN COULTER INC DE 8.01,9.01 12/08/05 BERMAN CENTER, INC. DE 1.01,9.01 12/13/05 BIMINI MORTGAGE MANAGEMENT INC MD 7.01,9.01 12/16/05 BIOCRYST PHARMACEUTICALS INC DE 1.01,5.02,5.03,8.01,9.01 12/14/05 BKF CAPITAL GROUP INC DE 5.02,8.01,9.01 12/12/05 BLOCK COMMUNICATIONS INC OH 1.01 12/13/05 BLOCKBUSTER INC DE 1.01,9.01 12/14/05 BLUE MOON INVESTMENTS NV 4.01,9.01 12/08/05 BLUE NILE INC DE 5.02 12/15/05 BLUE VALLEY BAN CORP KS 2.02,7.01,9.01 12/16/05 BOSTON SCIENTIFIC CORP DE 1.01,9.01 12/12/05 BOWNE & CO INC DE 8.01 12/16/05 BUCA INC /MN MN 1.01,9.01 12/14/05 BUFFETS HOLDINGS, INC. DE 1.01,9.01 12/13/05 BULLION RIVER GOLD CORP NV 1.01,3.02,8.01,9.01 10/14/05 CABG MEDICAL INC MN 1.01 12/15/05 CABOT MICROELECTRONICS CORP DE 1.01 12/15/05 CADMUS COMMUNICATIONS CORP/NEW VA 1.01 12/13/05 CALIFORNIA COASTAL COMMUNITIES INC DE 8.01,9.01 12/15/05 CALLWAVE INC 1.01,9.01 12/13/05 CALPINE CORP DE 5.02,9.01 12/16/05 CAMCO FINANCIAL CORP DE 1.01,8.01,9.01 12/13/05 CARDINAL COMMUNICATIONS, INC NV 7.01,8.01 12/15/05 CARMAX AUTO FUNDING LLC DE 8.01,9.01 12/14/05 CARNIVAL CORP DE 2.02,9.01 12/16/05 CARPENTER TECHNOLOGY CORP DE 5.02,9.01 12/16/05 CASUAL MALE RETAIL GROUP INC DE 1.01,9.01 12/16/05 CATERPILLAR INC DE 5.02 12/14/05 CATHAY GENERAL BANCORP DE 1.01 12/16/05 CATUITY INC DE 9.01 09/01/05 AMEND CCE Spinco, Inc. DE 5.03,9.01 12/14/05 CELTRON INTERNATIONAL INC NV 1.01,9.01 12/09/05 CENTERPOINT ENERGY HOUSTON ELECTRIC L TX 1.01,8.01,9.01 12/16/05 CENTERPOINT ENERGY INC 4.02 12/16/05 CENTURY ALUMINUM CO DE 1.01,5.02 12/08/05 AMEND CERTO GROUP CORP. DE 3.02,5.02,5.03,9.01 12/12/05 CHARMING SHOPPES INC PA 1.01,9.01 12/13/05 CHARTERMAC DE 1.01,9.01 12/13/05 CHENIERE ENERGY INC DE 8.01,9.01 12/16/05 CHICOS FAS INC FL 1.01 12/09/05 CHINA FUND INC MD 7.01,9.01 11/01/05 CHL MORTGAGE PASS-THROUGH TRUST 2005- DE 8.01,9.01 09/29/05 CINGULAR WIRELESS LLC DE 8.01 12/14/05 CITIGROUP INC DE 7.01,9.01 12/16/05 CLARIENT, INC DE 5.02 12/15/05 CLARIENT, INC DE 3.02 12/14/05 AMEND COASTAL BANKING CO INC SC 2.01,9.01 10/04/05 AMEND Cogdell Spencer Inc. MD 1.01 12/13/05 COGENT COMMUNICATIONS GROUP INC 1.01,2.03,9.01 12/16/05 COINSTAR INC DE 1.01 12/12/05 Cole Credit Property Trust II Inc MD 9.01 10/05/05 AMEND COLORADO INTERSTATE GAS CO DE 9.01 11/01/05 AMEND COMARCO INC CA 2.02,9.01 12/14/05 COMBINATORX, INC DE 5.02,8.01,9.01 12/15/05 COMMUNITY HEALTH SYSTEMS INC DE 2.04,8.01,9.01 12/15/05 COMMUNITY SHORES BANK CORP MI 1.01,9.01 12/12/05 COMPUTERIZED THERMAL IMAGING INC NV 7.01 12/15/05 CONCENTRA OPERATING CORP NV 1.01,5.02,7.01,9.01 12/15/05 CONCENTRA OPERATING CORP NV 9.01 10/03/05 AMEND CONCEPTUS INC DE 8.01,9.01 12/16/05 CONNETICS CORP DE 1.01,9.01 12/15/05 CORGENTECH INC DE 1.01,2.01,2.05,9.01 12/15/05 Corridor Communications Corp DE 5.02,9.01 12/08/05 COSI INC DE 1.01,9.01 12/12/05 COUNTERPATH SOLUTIONS, INC. NV 1.01,3.02 12/12/05 CPI HOLDCO INC DE 1.01,2.03,9.01 12/15/05 CRESCENT REAL ESTATE EQUITIES CO TX 5.03,9.01 12/15/05 CSG SYSTEMS INTERNATIONAL INC DE 7.01,9.01 12/15/05 CUBIC ENERGY INC TX 1.01,3.02,9.01 12/12/05 CUBIST PHARMACEUTICALS INC DE 1.01,5.05,9.01 12/12/05 CUMMINS INC IN 1.01 12/16/05 CURATIVE HEALTH SERVICES INC 1.01,2.04,9.01 12/16/05 CYCLE COUNTRY ACCESSORIES CORP NV 8.01,9.01 11/06/05 CYCLE COUNTRY ACCESSORIES CORP NV 8.01,9.01 11/28/05 CYCLE COUNTRY ACCESSORIES CORP NV 8.01,9.01 11/29/05 CYCLE COUNTRY ACCESSORIES CORP NV 8.01,9.01 11/30/05 CYCLE COUNTRY ACCESSORIES CORP NV 8.01,9.01 12/06/05 CYGNE DESIGNS INC DE 2.02,9.01 12/15/05 DAIMLERCHRYSLER AUTO TRUST 2005-A MI 8.01,9.01 12/08/05 DAIMLERCHRYSLER AUTO TRUST 2005-B MI 8.01,9.01 12/08/05 DAIMLERCHRYSLER MASTER OWNER TRUST 8.01,9.01 12/15/05 DALECO RESOURCES CORP NV 4.02 12/06/05 AMEND DECORIZE INC DE 1.01,2.03,3.02,9.01 12/13/05 DEL MONTE FOODS CO DE 1.01,9.01 12/14/05 DEL MONTE FOODS CO DE 1.01 12/14/05 DEL MONTE FOODS CO DE 1.01,9.01 12/15/05 DEL MONTE FOODS CO DE 7.01,8.01,9.01 12/16/05 Dermisonics, Inc 7.01,9.01 12/12/05 Deutsche Alt-A Securities, Inc. Mortg 9.01 11/29/05 DEXCOM INC 1.01 12/15/05 DIEBOLD INC OH 1.01,1.02,5.02,9.01 12/12/05 DIEDRICH COFFEE INC CA 1.01,5.02,9.01 12/13/05 DIGITAL GENERATION SYSTEMS INC DE 7.01,9.01 12/15/05 DIOMED HOLDINGS INC NV 1.01,9.01 12/16/05 DISCOVER CARD MASTER TRUST I DE 8.01,9.01 12/16/05 Discovery Bancorp CA 2.02,9.01 12/14/05 DJ ORTHOPEDICS INC DE 1.01,9.01 12/15/05 DOMINION RESOURCES INC /VA/ VA 1.01,5.02,9.01 12/15/05 DORAL FINANCIAL CORP PR 7.01,9.01 12/15/05 DOVER DOWNS GAMING & ENTERTAINMENT IN DE 1.01,9.01 12/14/05 DOVER MOTORSPORTS INC DE 1.01 12/12/05 Dresser-Rand Group Inc. DE 7.01,8.01,9.01 12/15/05 DUKE ENERGY CORP NC 8.01,9.01 12/15/05 DYADIC INTERNATIONAL INC DE 1.01 12/15/05 DYNEGY INC /IL/ IL 7.01,9.01 12/15/05 DYNTEK INC DE 1.01,9.01 12/13/05 E & S HOLDINGS INC NV 8.01 12/16/05 E COM VENTURES INC FL 4.02 12/12/05 East West Distributors, Inc. NV 5.03 12/16/05 EASYLINK SERVICES CORP DE 2.02,9.01 12/15/05 ECOLAB INC DE 1.01,9.01 12/13/05 ECOLLEGE COM DE 2.02,9.01 12/15/05 EFC BANCORP INC DE 8.01,9.01 12/15/05 EGPI FIRECREEK, INC. NV 2.03,9.01 12/15/05 ELEPHANT TALK COMMUNICATIONS INC CA 3.02 12/15/05 ELITE PHARMACEUTICALS INC /DE/ DE 1.01,9.01 12/12/05 EMCOR GROUP INC DE 1.01,9.01 12/15/05 EMDEON CORP DE 7.01,8.01,9.01 12/15/05 EMERGENT GROUP INC/NY NV 4.01,9.01 12/15/05 EMMIS COMMUNICATIONS CORP IN 1.01,9.01 12/12/05 ENERGIZER HOLDINGS INC MO 1.01 12/14/05 Energy Transfer Partners, L.P. DE 1.01,2.03,9.01 12/13/05 ENGLOBAL CORP NV 8.01,9.01 12/06/05 ENTEGRIS INC MN 5.03 12/13/05 EQUITABLE RESOURCES INC /PA/ PA 1.01,1.02 12/12/05 ESTERLINE TECHNOLOGIES CORP DE 1.01,2.01,2.03,9.01 12/15/05 EVERLAST WORLDWIDE INC DE 8.01,9.01 12/14/05 EVOLVING SYSTEMS INC DE 1.01 12/12/05 EXXON MOBIL CORP NJ 1.01,5.02,9.01 12/16/05 FARMERS & MERCHANTS BANCORP INC OH 1.01,9.01 12/16/05 FIELDPOINT PETROLEUM CORP CO 7.01,8.01,9.01 12/16/05 First Business Financial Services, In 7.01,9.01 12/15/05 First Business Financial Services, In 1.01,9.01 12/14/05 FIRST FINANCIAL BANCORP /OH/ OH 8.01,9.01 12/16/05 FIRST NATIONAL LINCOLN CORP /ME/ ME 8.01 12/16/05 FIRST NLC SECURITIZATION, INC. DE 8.01,9.01 12/13/05 FIRST NLC SECURITIZATION, INC. DE 8.01,9.01 12/14/05 FIRSTENERGY CORP OH 1.01,2.01,2.03,9.01 12/16/05 FIRSTFED FINANCIAL CORP DE 7.01,9.01 11/30/05 Ford Credit Auto Owner Trust 2005-A DE 8.01,9.01 11/30/05 Ford Credit Auto Owner Trust 2005-B DE 8.01,9.01 11/30/05 Ford Credit Auto Owner Trust 2005-C DE 8.01,9.01 11/30/05 Ford Credit Floorplan Master Owner Tr DE 8.01,9.01 11/30/05 FOREST CITY ENTERPRISES INC OH 1.01,9.01 12/13/05 FORRESTER RESEARCH INC DE 5.02,9.01 12/15/05 FUELCELL ENERGY INC DE 2.02,9.01 12/14/05 FULTON FINANCIAL CORP PA 5.02,9.01 12/16/05 FURNITURE BRANDS INTERNATIONAL INC DE 1.01,9.01 12/16/05 GCCFC 2005-GG3 8.01,9.01 12/12/05 GE Commercial Mortgage Corp Series 20 DE 8.01,9.01 12/12/05 GEN-ID LAB SERVICES, INC. MN 5.03,7.01,9.01 11/28/05 AMEND GENERAL MARITIME CORP/ 8.01,9.01 12/15/05 GENERAL MILLS INC DE 1.01,9.01 12/12/05 GENESEE & WYOMING INC DE 1.01,5.02,9.01 12/16/05 GEORGIA PACIFIC CORP GA 8.01,9.01 12/16/05 GERMAN AMERICAN BANCORP IN 8.01 12/16/05 GLADSTONE CAPITAL CORP MD 5.02 12/16/05 GLADSTONE COMMERCIAL CORP MD 5.02 12/16/05 GLADSTONE INVESTMENT CORPORATION\DE DE 5.02 12/16/05 GLOBAL CROSSING LTD 1.01 12/10/05 GLOBAL EPOINT INC NV 3.01 12/12/05 GLOBAL GOLD CORP DE 1.01,2.01,3.02,8.01,9.01 12/15/05 AMEND GLOBAL PAYMENT TECHNOLOGIES INC DE 2.02,9.01 12/16/05 GLOBAL POWER EQUIPMENT GROUP INC/ DE 1.01,9.01 12/14/05 GLOBALNET CORP NV 1.01,2.03,3.02,9.01 12/12/05 GLOBALSANTAFE CORP 1.01,9.01 12/14/05 GOLDEN TELECOM INC DE 1.01,5.03,9.01 12/12/05 GOODRICH PETROLEUM CORP DE 8.01,9.01 12/15/05 GOODRICH PETROLEUM CORP DE 1.01,8.01,9.01 12/16/05 GREAT WEST LIFE & ANNUITY INSURANCE C CO 5.02 12/15/05 GS MORTGAGE SECURITIES CORP DE 8.01 12/14/05 GTECH HOLDINGS CORP DE 2.02 12/16/05 GULF POWER CO ME 1.01 12/12/05 HALOZYME THERAPEUTICS INC NV 8.01 12/16/05 HANCOCK HOLDING CO MS 1.01,9.01 12/14/05 HASBRO INC RI 1.01 12/16/05 HEALTH BENEFITS DIRECT CORP 3.02,9.01 12/13/05 HECLA MINING CO/DE/ DE 8.01 12/16/05 HELIX BIOMEDIX INC DE 5.02,9.01 12/14/05 HESKA CORP DE 1.01 12/16/05 HILFIGER TOMMY CORP 2.02,9.01 12/15/05 HILLENBRAND INDUSTRIES INC IN 2.02,4.02,8.01,9.01 12/13/05 HMS HOLDINGS CORP 8.01 12/16/05 HOLLIS EDEN PHARMACEUTICALS INC /DE/ DE 8.01,9.01 12/14/05 HOME DEPOT INC DE 1.01 12/12/05 Home Loan Mortgage Loan Trust 2005-1 DE 8.01 12/15/05 HONEYWELL INTERNATIONAL INC DE 8.01 12/15/05 HORNBECK OFFSHORE SERVICES INC /LA DE 1.01,8.01,9.01 12/12/05 IAC/INTERACTIVECORP DE 1.01,5.02 12/14/05 ICON INCOME FUND EIGHT /DE DE 8.01 12/16/05 IGI INC DE 1.01,2.03,9.01 12/12/05 IMAGEWARE SYSTEMS INC CA 8.01,9.01 12/15/05 INDEVUS PHARMACEUTICALS INC DE 1.01,2.02,9.01 12/12/05 INGENIUM CAPITAL CORP 5.01,5.02 12/12/05 INGRAM MICRO INC DE 1.01,9.01 12/13/05 INSIGNIA SOLUTIONS PLC 3.01,9.01 12/12/05 INTEGRATED SECURITY SYSTEMS INC DE 1.01,2.03,3.02,9.01 12/14/05 INTEL CORP DE 2.03,3.02,8.01 12/13/05 INTERNATIONAL SMART SOURCING INC DE 8.01 11/22/05 INTERPOOL INC DE 8.01,9.01 12/08/05 INVERNESS MEDICAL INNOVATIONS INC DE 8.01 12/16/05 INVESTMENT ASSOCIATES INC NV 4.01,9.01 12/08/05 IOWA TELECOMMUNICATIONS SERVICES INC IA 7.01,9.01 12/16/05 IPC HOLDINGS LTD 5.02,9.01 12/12/05 IPEX, INC NV 1.01,5.01,9.01 12/14/05 IRON STAR DEVELOPMENT, INC. UT 1.01 12/15/05 Irwin Whole Loan Home Equity Trust 20 DE 8.01,9.01 08/25/05 AMEND Irwin Whole Loan Home Equity Trust 20 DE 8.01,9.01 04/25/05 AMEND ITT INDUSTRIES INC IN 7.01,8.01,9.01 12/16/05 IWT TESORO CORP NV 8.01 12/09/05 J P MORGAN ACCEPTANCE CORP I DE 8.01,9.01 12/16/05 J P MORGAN CHASE & CO DE 9.01 12/14/05 J P MORGAN CHASE & CO DE 1.01,5.03 12/13/05 JOHNSON & JOHNSON NJ 8.01 12/16/05 KAIROS HOLDINGS INC 2.01,9.01 12/14/05 KB HOME DE 2.02,9.01 12/15/05 KEMET CORP DE 2.01 12/16/05 KENTUCKY CENTRAL LIFE INSURANCE CO KY 9.01 06/30/05 AMEND KNIGHT FULLER INC DE 1.01,3.02,9.01 12/16/05 Kraton Polymers LLC DE 1.01,5.02,9.01 12/16/05 AMEND KRISPY KREME DOUGHNUTS INC NC 5.02 12/12/05 LA JOLLA PHARMACEUTICAL CO DE 1.01,3.02,3.03,5.02,5.03,9.01 12/13/05 LABOR READY INC WA 1.01,1.02,2.03,9.01 12/13/05 LANDEC CORP \CA\ CA 1.01,9.01 12/15/05 LASALLE HOTEL PROPERTIES MD 7.01,9.01 12/16/05 LATTICE SEMICONDUCTOR CORP DE 7.01,9.01 12/15/05 LECG CORP DE 1.01 12/12/05 LEXICON UNITED INC DE 1.01,9.01 12/15/05 LIBERATE TECHNOLOGIES DE 8.01 12/15/05 LONE STAR STEAKHOUSE & SALOON INC DE 8.01,9.01 12/15/05 M & F WORLDWIDE CORP DE 1.01,2.01,2.03,9.01 12/15/05 M&F BANCORP INC /NC/ NC 8.01,9.01 12/14/05 MAGELLAN HEALTH SERVICES INC DE 1.01,8.01,9.01 12/13/05 MAGUIRE PROPERTIES INC MD 1.01,9.01 12/16/05 MAIN STREET BANKS INC /NEW/ GA 1.01,8.01,9.01 12/14/05 MANHATTAN ASSOCIATES INC GA 1.01 12/12/05 MANHATTAN PHARMACEUTICALS INC DE 8.01 12/13/05 MARTHA STEWART LIVING OMNIMEDIA INC DE 5.02,9.01 12/16/05 MASTR Asset Backed Securities Trust 2 DE 2.01,9.01 11/23/05 MATTSON TECHNOLOGY INC DE 1.01,9.01 12/13/05 MBNA AMERICA BANK NATIONAL ASSOCIATIO DE 8.01,9.01 12/16/05 MBNA CORP MD 8.01 12/16/05 MCCLATCHY CO DE 1.01 12/13/05 MCI INC DE 8.01,9.01 12/16/05 MCLEODUSA INC DE 1.01,1.03,2.03,9.01 12/15/05 MedAire, Inc. NV 8.01 12/09/05 MEGA C POWER CORP 1.01,9.01 12/12/05 MERCANTILE BANKSHARES CORP MD 5.05,8.01,9.01 12/16/05 MERCER INSURANCE GROUP INC PA 2.01,9.01 10/01/05 AMEND MERCHANTS BANCSHARES INC DE 8.01,9.01 12/16/05 MERITAGE HOSPITALITY GROUP INC MI 1.01,9.01 12/12/05 Merrill Lynch Mortgage Trust 2005-CIP DE 8.01,9.01 12/12/05 Merrill Lynch Mortgage Trust 2005-MKB DE 8.01,9.01 12/12/05 METALDYNE CORP DE 7.01,9.01 12/12/05 MIDDLEFIELD BANC CORP OH 1.01,9.01 12/12/05 MIDWAY GAMES INC DE 2.05,7.01 12/14/05 MIDWEST BANC HOLDINGS INC DE 1.01 12/13/05 Molecular Pharmacology (USA) LTD NV 8.01,9.01 12/16/05 MORGAN BEAUMONT INC NV 8.01,9.01 12/01/05 Morgan Stanley ABS Capital I Inc. Tru DE 8.01,9.01 11/29/05 MOSSIMO INC DE 1.01,9.01 12/15/05 MOVADO GROUP INC NY 1.01,2.03,8.01,9.01 12/12/05 MUNICIPAL MORTGAGE & EQUITY LLC DE 5.02,9.01 12/14/05 MYOGEN INC DE 1.01,5.02,9.01 12/13/05 NACCO INDUSTRIES INC DE 1.01,9.01 12/14/05 NATIONAL HOME HEALTH CARE CORP DE 2.02,9.01 12/15/05 NATIONAL SEMICONDUCTOR CORP DE 1.01,9.01 12/15/05 NATUS MEDICAL INC DE 1.01 12/13/05 NAVISTAR INTERNATIONAL CORP DE 1.01,9.01 12/16/05 NEOMAGIC CORP DE 1.01,3.02,9.01 12/13/05 NEW CENTURY FINANCIAL CORP MD 1.01,8.01,9.01 12/12/05 NewGen Technologies, Inc NV 1.01,3.02,9.01 12/12/05 NEWS CORP 8.01,9.01 12/16/05 NORTH BAY BANCORP/CA CA 1.01 12/12/05 NORTHWEST NATURAL GAS CO OR 1.01,8.01,9.01 12/14/05 NOVASTAR FINANCIAL INC MD 2.03,9.01 12/15/05 Nuance Communications, Inc. DE 1.01 12/12/05 NVR INC VA 1.01,5.02,9.01 12/15/05 NYMT Securities CORP DE 8.01,9.01 12/15/05 OccuLogix, Inc. DE 9.01 12/14/05 OccuLogix, Inc. DE 8.01 12/13/05 OFFSHORE LOGISTICS INC DE 7.01,9.01 12/15/05 OGE ENERGY CORP OK 8.01,9.01 12/15/05 OKLAHOMA GAS & ELECTRIC CO OK 8.01,9.01 12/15/05 OMEGA HEALTHCARE INVESTORS INC MD 8.01,9.01 12/16/05 OMNICARE INC DE 1.01,9.01 12/15/05 ON SEMICONDUCTOR CORP DE 8.01,9.01 12/15/05 ONLINE INNOVATION INC DE 4.02,9.01 12/16/05 AMEND ONSCREEN TECHNOLOGIES INC CO 5.02 12/16/05 Onyx Acceptance Owner Trust 2005-A DE 8.01,9.01 12/15/05 Onyx Acceptance Owner Trust 2005-B DE 8.01,9.01 12/15/05 ORTEC INTERNATIONAL INC DE 8.01,9.01 12/15/05 OSI PHARMACEUTICALS INC DE 8.01 12/14/05 PACKAGING CORP OF AMERICA 8.01,9.01 12/15/05 PARK NATIONAL CORP /OH/ OH 8.01,9.01 12/16/05 PATH 1 NETWORK TECHNOLOGIES INC DE 5.03,9.01 12/13/05 PATRIOT NATIONAL BANCORP INC CT 8.01,9.01 12/15/05 PAVILION BANCORP INC 8.01,9.01 12/16/05 PAVILION BANCORP INC 8.01,9.01 12/16/05 PAVILION BANCORP INC 5.02,9.01 12/16/05 PECO II INC OH 7.01,9.01 12/16/05 PEGASUS SOLUTIONS INC DE 1.01,1.02,9.01 12/12/05 PENNSYLVANIA REAL ESTATE INVESTMENT T PA 5.02,9.01 12/15/05 PEOPLES COMMUNITY BANCORP INC /MD/ MD 2.02,9.01 12/15/05 PETROL INDUSTRIES INC NV 4.01,9.01 09/01/05 PETROL OIL & GAS INC 7.01,8.01,9.01 12/06/05 PETSMART INC DE 5.02 12/15/05 PHARMA SERVICES INTERMEDIATE HOLDING 2.05 12/16/05 PIEDMONT NATURAL GAS CO INC NC 2.02,8.01,9.01 12/16/05 PIONEER DRILLING CO TX 2.03,9.01 12/15/05 PortalPlayer, Inc. DE 5.02 12/12/05 POWELL INDUSTRIES INC NV 2.02,5.03,9.01 12/12/05 PPOL INC CA 5.02 12/15/05 PRACTICEXPERT INC NV 5.02,7.01 12/12/05 PRAXAIR INC DE 1.01 12/12/05 PREMIER ENTERTAINMENT BILOXI LLC DE 5.02 12/14/05 PREMIER ENTERTAINMENT BILOXI LLC DE 8.01 12/16/05 PRG SCHULTZ INTERNATIONAL INC GA 1.01,3.01 12/12/05 PROASSURANCE CORP DE 7.01,9.01 12/15/05 PROCENTURY CORP 8.01,9.01 12/15/05 Protective Life Secured Trust 2005-10 DE 1.03,2.01,8.01,9.01 12/12/05 Protective Life Secured Trust 2005-12 DE 1.03,2.01,8.01,9.01 12/12/05 Protective Life Secured Trust 2005-13 DE 1.03,2.01,8.01,9.01 12/15/05 Protective Life Secured Trust 2005-14 DE 1.03,2.01,8.01,9.01 12/12/05 Protective Life Secured Trust 2005-15 DE 1.03,2.01,8.01,9.01 12/12/05 Protective Life Secured Trust 2005-16 DE 1.03,2.01,8.01,9.01 12/15/05 Protective Life Secured Trust 2005-2 DE 1.03,2.01,8.01,9.01 12/12/05 Protective Life Secured Trust 2005-3 DE 1.03,2.01,8.01,9.01 12/12/05 Protective Life Secured Trust 2005-6 DE 1.03,2.01,8.01,9.01 12/12/05 Protective Life Secured Trust 2005-7 DE 1.03,2.01,8.01,9.01 12/12/05 Protective Life Secured Trust 2005-8 DE 1.03,2.01,8.01,9.01 12/12/05 Protective Life Secured Trust 2005-D DE 1.03,2.01,8.01,9.01 12/09/05 PS BUSINESS PARKS INC/CA CA 1.01,3.02,5.03,7.01,9.01 12/12/05 QC Holdings, Inc. KS 8.01,9.01 12/16/05 QORUS COM INC FL 1.01,9.01 12/15/05 QUAKER CHEMICAL CORP PA 1.01 12/12/05 QUIKSILVER INC DE 2.02,9.01 12/16/05 QUINTILES TRANSNATIONAL CORP NC 2.05 12/16/05 QWEST COMMUNICATIONS INTERNATIONAL IN DE 1.01,5.02,9.01 12/15/05 RADIAN GROUP INC DE 1.01,1.02,2.03,9.01 12/12/05 RADIOSHACK CORP DE 1.01,9.01 12/12/05 RAMP Series 2005-EFC7 Trust DE 8.01,9.01 12/16/05 RAND CAPITAL CORP NY 3.01 12/16/05 RAND CAPITAL CORP NY 5.02,9.01 12/16/05 AMEND RANGE RESOURCES CORP DE 8.01,9.01 12/14/05 RAYMOND JAMES FINANCIAL INC FL 7.01,9.01 12/16/05 RC2 CORP DE 1.01,1.02,9.01 12/13/05 REDDY ICE HOLDINGS INC DE 8.01,9.01 12/15/05 REGAL BELOIT CORP WI 5.02,9.01 12/16/05 REGENERON PHARMACEUTICALS INC NY 1.01,9.01 12/12/05 RES CARE INC /KY/ KY 1.02,8.01 12/14/05 RESPIRONICS INC DE 7.01 12/13/05 RFMSII Series 2005-HSA1 Trust DE 8.01,9.01 12/16/05 Rockville Financial Inc. 1.02,9.01 12/13/05 ROFIN SINAR TECHNOLOGIES INC DE 5.02,9.01 12/16/05 ROGERS CORP MA 1.01 12/13/05 RURBAN FINANCIAL CORP OH 8.01,9.01 12/15/05 SAFETEK INTERNATIONAL INC DE 4.01 12/13/05 SAFETY COMPONENTS INTERNATIONAL INC DE 1.01 12/12/05 SAND HILL IT SECURITY ACQUISITION COR CA 4.02 12/16/05 SATELLITE ENTERPRISES CORP NV 1.01,2.01,3.02,5.02,9.01 11/30/05 SBS TECHNOLOGIES INC NM 8.01 12/16/05 SCHOLASTIC CORP DE 2.02,9.01 12/16/05 SCOLR Pharma, Inc. DE 1.01,5.02 12/12/05 SEALED AIR CORP/DE DE 1.01,9.01 12/15/05 SEMITOOL INC MT 7.01,9.01 12/15/05 Seneca Gaming Corp XX 8.01,9.01 12/15/05 SENESCO TECHNOLOGIES INC DE 7.01,9.01 12/16/05 SENTIGEN HOLDING CORP DE 1.01,1.02,5.02,9.01 12/12/05 SFBC INTERNATIONAL INC DE 1.01,9.01 12/12/05 SIERRA PACIFIC RESOURCES /NV/ NV 8.01 12/15/05 SIGMA DESIGNS INC CA 1.01,9.01 12/13/05 SIX FLAGS INC DE 1.01,1.02,5.02,5.03,8.01,9.01 12/13/05 SMART ONLINE INC 9.01 10/24/05 AMEND SMART ONLINE INC 9.01 10/24/05 AMEND Smart-tek Solutions Inc NV 8.01,9.01 12/15/05 SMUCKER J M CO OH 1.01 12/16/05 SOUTHERN CO DE 5.02 12/12/05 SOUTHERN UNION CO DE 1.01,7.01,9.01 12/16/05 Spectrum Brands, Inc. WI 1.01 12/12/05 AMEND SPRINT NEXTEL CORP KS 1.01 12/12/05 ST JUDE MEDICAL INC MN 1.01 12/12/05 STEEL DYNAMICS INC IN 2.02,9.01 12/16/05 STEELCASE INC MI 2.02 12/16/05 STELAX INDUSTRIES LTD A1 4.01 12/15/05 AMEND STERLING BANCORP NY 1.01 12/15/05 STRATEGIC HOTEL CAPITAL INC 5.02,9.01 12/12/05 STREICHER MOBILE FUELING INC FL 2.01,9.01 10/01/05 AMEND STRUCTURED PRODUCTS CORP TRUST SERIES DE 8.01,9.01 11/22/05 STRUCTURED PRODUCTS CORP TRUST SERIES DE 8.01,9.01 11/29/05 SUMTOTAL SYSTEMS INC DE 9.01 10/03/05 AMEND SUN HYDRAULICS CORP FL 1.01 12/09/05 Sunstone Hotel Investors, Inc. MD 8.01,9.01 12/16/05 SUREWEST COMMUNICATIONS CA 1.01,5.02,9.01 12/15/05 SWIFT TRANSPORTATION CO INC NV 1.01,5.02,8.01 12/12/05 SYNERGETICS USA INC DE 2.02,9.01 12/12/05 TALX CORP MO 7.01,9.01 12/15/05 TAUBMAN CENTERS INC MI 1.01,2.03,9.01 12/14/05 TBS INTERNATIONAL LTD 1.01,2.03,8.01,9.01 12/16/05 TELEFLEX INC DE 5.02,5.03,9.01 12/12/05 TERCICA INC DE 8.01 12/15/05 TEREX CORP DE 1.01,3.01,9.01 12/12/05 TESORO CORP /NEW/ DE 8.01,9.01 12/16/05 TITAN PHARMACEUTICALS INC DE 3.02 12/13/05 TLC VISION CORP A6 1.01,9.01 12/14/05 TOR MINERALS INTERNATIONAL INC DE 1.01,2.03,9.01 12/13/05 TOWER BANCORP INC PA 8.01 12/15/05 AMEND TRANSMERIDIAN EXPLORATION INC DE 1.01,2.01,2.03,3.02,7.01,9.01 12/12/05 TRI VALLEY CORP DE 5.02 12/15/05 TRINITY LEARNING CORP UT 7.01 12/15/05 TRIPATH TECHNOLOGY INC 8.01,9.01 12/15/05 U S CANADIAN MINERALS INC CA 2.01,9.01 11/22/05 UNITED AMERICAN CORP FL 1.01 12/07/05 UNITED INDUSTRIAL CORP /DE/ DE 5.03,9.01 12/14/05 UNITED THERAPEUTICS CORP DE 1.01 12/12/05 UNIVERSAL CORP /VA/ VA 4.01,9.01 12/14/05 UNIVERSAL CORP /VA/ VA 2.05,2.06,9.01 12/13/05 URSTADT BIDDLE PROPERTIES INC MD 2.02,9.01 10/31/05 USB HOLDING CO INC DE 8.01,9.01 12/14/05 USB HOLDING CO INC DE 1.01,9.01 12/13/05 VALENCE TECHNOLOGY INC DE 1.01,9.01 12/14/05 VERIZON COMMUNICATIONS INC DE 8.01 12/16/05 VERSAR INC DE 1.01 09/30/05 VERTEX PHARMACEUTICALS INC / MA MA 1.01,9.01 12/12/05 VIROPRO INC NV 3.02 09/15/05 Wachovia Bank Commercial Mortgage Tru NC 8.01,9.01 12/16/05 WALT DISNEY CO/ DE 1.01 12/16/05 WATCHIT MEDIA, INC. DE 5.02,8.01,9.01 11/18/05 WCI COMMUNITIES INC 3.03,9.01 12/15/05 WELLS FARGO ASSET SECURITIES CORP DE 8.01,9.01 12/15/05 WELLS FARGO ASSET SECURITIES CORP DE 8.01,9.01 12/15/05 WELLS FARGO ASSET SECURITIES CORP DE 8.01,9.01 12/15/05 WESCO INTERNATIONAL INC DE 2.01,9.01 09/28/05 AMEND WEST PHARMACEUTICAL SERVICES INC PA 5.02 12/16/05 WESTCORP /CA/ CA 1.01 12/12/05 WESTERN SIZZLIN CORP DE 5.02 11/30/05 AMEND WEYERHAEUSER CO WA 2.06 12/12/05 WEYERHAEUSER CO WA 7.01 12/15/05 WEYERHAEUSER CO WA 2.06 11/22/05 AMEND WFS FINANCIAL INC CA 1.01 12/12/05 WILLIS LEASE FINANCE CORP DE 1.01 12/09/05 AMEND WINTRUST FINANCIAL CORP IL 1.01,2.03,9.01 12/14/05 WOLVERINE WORLD WIDE INC /DE/ MI 1.01,7.01,9.01 12/13/05 WORLD AIR HOLDINGS, INC. 8.01 12/14/05 WORLD FINANCIAL NETWORK CREDIT CARD M DE 8.01,9.01 12/15/05 WORLD HEALTH ALTERNATIVES INC FL 1.01,9.01 12/16/05 WORLD HEART CORP A6 5.02,5.03,9.01 12/14/05 World Omni Auto Receivables Trust 200 DE 9.01 11/01/05 XENOPORT INC DE 1.01,3.03,5.03,8.01,9.01 12/15/05 XINHUA CHINA LTD NV 1.01,3.02,8.01,9.01 12/13/05 XYBERNAUT CORP DE 7.01,9.01 12/16/05 ZILA INC DE 8.01,9.01 12/13/05 ZONAGEN INC DE 8.01,9.01 12/15/05