SEC NEWS DIGEST Issue 2006-198 October 13, 2006 ENFORCEMENT PROCEEDINGS IN THE MATTER OF WALL STREET ACCESS On October 12, the Commission issued an Administrative and Cease-and- Desist Order against Wall Street Access, a registered broker-dealer. The Order, which Wall Street Access consented to without admitting or denying its findings, finds that Wall Street Access permitted its hedge fund customers to market time, and in one case late trade, mutual funds. Specifically, from April 2001 through October 2001, Wall Street Access accepted and executed more than 2,000 late trades in mutual funds for one hedge fund customer. Registered representative Gene T. Mancinelli (Mancinelli) permitted this customer routinely to place orders to purchase, redeem or exchange mutual fund shares well after 4:00 p.m. ET, the time as of which funds calculate their net asset value (NAV). Mancinelli was aware that the late trades would receive that day's NAV as opposed to the next trading day's NAV. Additionally, Mancinelli utilized deceptive tactics, such as using multiple accounts and multiple RR numbers, to hide the identity of his market timing customers from mutual funds, and otherwise facilitate his customers' market timing strategies. In a related matter, the Commission filed an unsettled civil injunctive action against Mancinelli on Oct. 2, 2006. The Order finds that Wall Street Access violated Section 17(a) of the Securities Act, Sections 10(b), 15(c), and 17(a) of the Exchange Act and Rules 10b-3, 10b-5, and 17a-4, and Rule 22c-1 promulgated under Section 22(c) of the Investment Company Act. The Order requires Wall Street Access to cease and desist from violating these provisions. The Order censures Wall Street Access. The Order also directs Wall Street Access to pay disgorgement of $464,897, plus prejudgment interest of $103,187.41, as well as a civil penalty of $120,000. (Rel. 33-8749; 34-57596; IC-27517; File No. 3-12452) IN THE MATTER OF STATOIL, ASA On October 13, the Commission issued an Order Instituting Cease-and- Desist Proceedings, Making Findings, and Imposing a Cease-and-Desist Order Pursuant to Section 21C of the Securities Exchange Act of 1934 (Exchange Act) against Statoil, ASA (Statoil), a New York Stock Exchange-listed company organized under the laws of the Kingdom of Norway, which explores for and develops oil and gas resources around the globe. The Order finds that Statoil violated the anti-bribery, books and records, and internal controls provisions of the Foreign Corrupt Practices Act (FCPA), and orders Statoil to cease and desist from such violations, pay $10,500,000 in disgorgement, and retain an independent consultant to review and report on its compliance with FCPA policies and procedures for three years. Without admitting or denying the findings in the Order, Statoil consented to the entry of the Order. The Order finds that, in June 2002 and January 2003, Statoil paid bribes to an Iranian government official in order for him to use his influence to: (i) assist Statoil in obtaining a contract to develop a significant oil and gas field in Iran; and (ii) open doors to additional projects in the Iranian oil and gas exploration industry. The Iranian Official was the head of a subsidiary of the National Iranian Oil Company. Statoil agreed to pay the Iranian Official through a consulting contract with an offshore intermediary company organized in Turks and Caicos and owned by a third party located in London, England. The consulting contract obligated Statoil to make initial payments of $200,000 and $5 million, and ten subsequent annual payments of $1 million each. Statoil made the initial payments of $5.2 million to the Iranian Official, but in June 2003, Statoil suspended further payments. In return for the payments, the Iranian Official used his influence to assist Statoil in obtaining business in Iran by, for example, (i) providing Statoil employees in Iran nonpublic information concerning oil and gas projects in Iran and (ii) showing Statoil copies of bid documents of competing companies that Statoil could not access through appropriate channels. In October 2002, Statoil obtained the contract to develop the significant oil and gas field. During the relevant time period, Statoil employees circumvented Statoil's internal controls and procedures that were in place to prevent illegal payments, and Statoil lacked sufficient internal controls. In addition, by mischaracterizing the payments as legitimate consulting fees, Statoil violated the books and records provisions of the federal securities laws. The Commission's Order finds that Statoil violated the antibribery, books and records and internal control provisions of the FCPA (Sections 30A, 13(b)(2)(A), 13(b)(2)(B), 13(b)(5) of the Exchange Act, and Rule 13b2-1 thereunder). In determining to accept the Offer, the Commission considered remedial acts undertaken by the Respondent and cooperation afforded the Commission staff. In a related criminal proceeding announced today, Statoil agrees to pay a criminal penalty of $10.5 million pursuant to a deferred prosecution agreement with the United States Department of Justice and the United States Attorney's Office for the Southern District of New York. Three million of the $10.5 million penalty is deemed satisfied by a penalty previously paid to the Norwegian criminal authorities for conduct arising out of the same misconduct described in the Commission's Order. The Commission appreciates the assistance of the United States Department of Justice, Fraud Section, and the United States Attorney's Office for the Southern District of New York in its investigation. (Rel. 34-54599; File No. 3-12453; Press Rel. 2006-174) SEC CHARGES THREE FORMER ENRON EMPLOYEES WITH VIOLATING THE FEDERAL SECURITIES LAWS Cheryl Lipshutz, Former Enron Vice President, Simultaneously Settles Charges On October 12, the Commission charged Jerry Kent Castleman, former Enron executive and accountant, and Cheryl I. Lipshutz and Kathleen M. Lynn, former Enron executives, with violating the antifraud provisions of the federal securities laws and aiding and abetting Enron's violations of the reporting, record-keeping and internal controls provisions. As alleged in the Commission's complaint, Castleman, Lynn and Lipshutz, along with others, engaged in a fraudulent transaction to manipulate Enron's publicly-reported earnings, which resulted in Enron filing materially false and misleading financial statements in the company's annual report on Form 10-K for the fiscal years ended Dec. 31, 1999, and 2000, and in the company's quarterly reports on Form 10-Q for the third quarter of fiscal year 1999, the first three quarters of fiscal year 2000, and the first two quarters of fiscal year 2001. Specifically, the Commission's complaint alleges, among other things, that Enron sold an interest in a troubled power project in Cuiaba, Brazil to a related party called LJM Cayman, LP (LJM1), controlled by Enron's then Chief Financial Officer, Andrew Fastow (the selldown). Through the selldown, Enron South America (ESA), an Enron subsidiary, deconsolidated its interest in the project and Enron recognized earnings from related gas supply contracts. Enron and ESA needed these earnings to meet earnings estimates for the third and fourth quarters of 1999. In conformity with relevant accounting rules, deconsolidation and recognition were not appropriate because the seller (Enron) did not transfer to the buyer (LJM1) the usual risks and rewards of ownership, in that the selldown included an oral side agreement that LJM1 would not lose money on its Cuiaba investment (the side agreement). The side agreement was neither memorialized in the deal documents nor disclosed to Enron's auditor. In 2001, to satisfy the side agreement, Enron bought back LJM1's interest without reversing the previously (and improperly) recognized earnings (the buyback). In addition, Enron paid LJM1 a profit despite the poor economics of the project. As alleged in the complaint, Castleman and Lipshutz negotiated and documented the selldown, and Castleman and Lynn negotiated and documented the buyback. The complaint alleges that the defendants knew or were reckless in not knowing of the existence of the side agreement and that it was not included in the deal documents. They also knew, according to the complaint, that the Cuiaba project was troubled and that Enron was incurring significant costs to keep it going. The complaint alleges that the defendants knew or were reckless in not knowing that the purpose of the selldown was to improperly deconsolidate the project and manufacture earnings from related gas supply contracts. In early drafts of the deal documents, rejected by Enron's independent auditor, Castleman and Lipshutz attempted to structure the selldown so that LJM1 would assume no transactional risk. Castleman and Lynn negotiated and documented the buyback in which Enron paid LJM1 a profit of over 13% for temporarily parking the interest, even though the value of the interest had decreased significantly over time due to the problems with the project. The complaint alleges that Castleman, Lipshutz and Lynn knew or were reckless in not knowing that the side agreement violated Enron's desired accounting treatment. According to the complaint, Castleman also concealed the undocumented side agreement from Enron's independent auditor and knew that Enron did not reverse the previously (and improperly) recognized earnings at the time of the repurchase. The complaint further alleges that by engaging in the above-described conduct, Castleman, Lynn and Lipshutz violated Section 17(a) of the Securities Act of 1933, Sections 10(b) and 13(b)(5) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 10b-5 and Rule 13b2-1 thereunder, and aided and abetted Enron's 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. In addition, the complaint alleges that Castleman violated Rule 13b2-2 of the Exchange Act. The complaint seeks permanent injunctions, disgorgement with prejudgment interest and penalties from each of the defendants, as well as an order barring Castleman from serving as an officer or director of a publicly-traded company. Simultaneously with the filing of the complaint, Lipshutz, without admitting or denying the Commission's allegations, consented to the entry of a final judgment that permanently enjoins her from violating the identified provisions, and orders her to pay disgorgement of $20,000, prejudgment interest of $7,150 and a penalty of $25,000. The Commission intends to have the disgorgement and civil penalty amounts paid into a court account pursuant to the Fair Fund provisions of Section 308(a) of the Sarbanes-Oxley Act of 2002 for ultimate distribution to victims of the fraud. The Commission's investigation is continuing as to others. [SEC v. Jerry K. Castleman, Cheryl I. Lipshutz, and Kathleen M. Lynn, Civil Action No. 06-3226 (S.D. Tex.)] (LR-19865; AAE Rel. 2492) SEC v. EDWARD DIGGES, JR.; NEXSTAR COMMUNICATIONS, LLC; TMT EQUIPMENT COMPANY, LLC; TMT MANAGEMENT GROUP, LLC; POSA, LLC; POSA TMT, LLC; TELEVEST COMMUNICATIONS, LLC; TELEVEST GROUP, LLC; AND SPIN DRIFT, LLC On October 12, the Honorable Karla R. Spaulding, United States Magistrate Judge for the Middle District of Florida, entered an order to show cause why defendant Edward S. Digges (Digges) should not be held in contempt for his violation of the Court's Feb. 23, 2006, order freezing assets (Asset Freeze Order). The order to show cause schedules a hearing before Judge Spaulding at 8:30 a.m. on Oct. 16, 2006. The Commission's motion for an order to show cause argues that Digges violated the Asset Freeze Order by selling or otherwise encumbering certain real estate that he controlled. The Commission's motion also argues that Digges subsequently concealed his conduct by testifying, falsely, at his deposition that he had not conveyed or otherwise encumbered the real estate at issue. In the pending litigation, the Commission alleges that Digges operated a Ponzi scheme from April 2003 until February 2006. Pursuant to the scheme, Digges fraudulently sold at least $15 million in an investment in which investors purchased a point-of-sale credit card terminal from one of the defendants and then leased the terminal to another defendant purportedly for placement in a retail store to generate service fee revenue. Digges represented to the sales people, and through them to investors, that these obligations were "assured," and that he would maintain a "reserve fund" to cover six months of monthly lease payments and a "sinking fund" to cover the eventual repurchase of the terminals. The complaint alleges that Digges had no basis to assure investors of either their lease payments or the repurchase of the terminals, and the defendants never created or maintained a reserve fund or a sinking fund. [SEC v. Edward S. Digges, Jr.; Nexstar Communications, LLC; TMT Equipment Company, LLC; TMT Management Group, LLC; POSA, LLC; POSA TMT, LLC; Televest Communications, LLC; Televest Group, LLC; and Spin Drift, LLC, Civil Action No. 6:06-CV-137-Orl- 19KRS (MD Fla.)] (LR-19866) INVESTMENT COMPANY ACT RELEASES STATE FARM MUTUAL FUND TRUST, ET AL. An order has been issued on an application filed by State Farm Mutual Fund Trust, et al. for an exemption from Section 15(a) of the Investment Company Act and Rule 18f-2 under the Act. The order permits the applicants to enter into and materially amend subadvisory agreements without shareholder approval. (Rel. IC-27514 - October 11) MARSHALL FUNDS, INC. AND M&I INVESTMENT MANAGEMENT CORP. An order has been issued on an application filed by Marshall Funds, Inc. and M&I Investment Management Corp. for an exemption from Section 15(a) of the Investment Company Act and Rule 18f-2 under the Act. The order permits the applicants to enter into and materially amend subadvisory agreements without shareholder approval and grants relief from certain disclosure requirements. (Rel. IC-27515 - October 11) MONY LIFE INSURANCE COMPANY OF AMERICA, ET AL. A notice has been issued giving interested persons until Nov. 2, 2006, to request a hearing on an application filed by MONY Life Insurance Company of America, MONY America Variable Account A, MONY America Variable Account L, MONY Life Insurance Company, MONY Variable Account A, MONY Variable Account L, and EQ Advisors Trust (collectively, Applicants). Applicants request an order under Section 26(c) of the Investment Company Act to permit the substitution of securities issued by certain registered investment companies for shares of certain other registered investment companies. Applicants also request an order pursuant to Section 17(b) of the Act exempting them from the provisions of Section 17(a) of the Act to permit certain in-kind transactions in connection with the substitutions. (Rel. IC-27516 - October 12) SELF-REGULATORY ORGANIZATIONS JOINT INDUSTRY PLANS NOTICE OF FILING AND IMMEDIATE EFFECTIVENESS OF THE TENTH SUBSTANTIVE AMENDMENT TO THE SECOND RESTATEMENT OF THE CONSOLIDATED TAPE ASSOCIATION PLAN AND THE SEVENTH SUBSTANTIVE AMENDMENT TO THE RESTATED CONSOLIDATED QUOTATION PLAN Pursuant to Rule 608 under the Securities Exchange Act of 1934, the Consolidated Tape Association (CTA) has filed amendments to the CTA and CQ Plans (Plans) to modify the procedures that apply to the entrance into arrangements for pilot test operations and to explicitly exclude pilot test operations from the requirement that any change in the charges set forth in Exhibit E to the Plans be effected by a Plan amendment. Publication is expected in the Federal Register during the week of October 16. (Rel. 34-54588) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change (SR-ISE-2006-60) filed by the International Securities Exchange relating to fee changes has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of October 16. (Rel. 34-54589) PROPOSED RULE CHANGES A proposed rule change (SR-NYSEArca-2006-73) has been filed by the NYSE Arca to create a Penny Pilot Program for options trading under Section 19(b)(2) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of October 16. (Rel. 34-54590) The National Association of Securities Dealers filed a proposed rule change (SR-NASD-2006-115) to establish an NASD trade reporting facility in conjunction with the Boston Stock Exchange. Publication is expected in the Federal Register during the week of October 16. (Rel. 34-54591) The New York Stock Exchange (n/k/a New York Stock Exchange LLC) has filed a proposed rule change (SR-NYSE-2006-04) and Amendment Nos. 1 and 2 thereto relating to NYSE Rule 116 ("Stop" Constitutes Guarantee) and NYSE Rule 123B (Exchange Automated Order Routing Systems). Publication is expected in the Federal Register during the week of October 16. (Rel. 34-54592) 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 100 F Street, N.E., Washington, D.C. 20549-1090 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . S-3 DG FastChannel, Inc, 750 WEST JOHN CARPENTER FREEWAY, SUITE 700, IRVING, TX, 75039, 972 581 2000 - 0 ($27,387,500.00) Equity, (File 333-137958 - Oct. 12) (BR. 08A) S-8 DG FastChannel, Inc, 750 WEST JOHN CARPENTER FREEWAY, SUITE 700, IRVING, TX, 75039, 972 581 2000 - 0 ($20,051,748.00) Equity, (File 333-137959 - Oct. 12) (BR. 08A) S-3 FERRELLGAS PARTNERS L P, 7500 COLLEGE BOULEVARD, STE 1000, OVERLAND PARK, KS, 66210, 9136611500 - 0 ($200,000,000.00) Equity, (File 333-137961 - Oct. 12) (BR. 02A) S-4 DOBSON COMMUNICATIONS CORP, 14201 WIRELESS WAY, OKLAHOMA CITY, OK, 73134, 4053918500 - 0 ($250,000,000.00) Non-Convertible Debt, (File 333-137966 - Oct. 12) (BR. 11C) S-1 FCStone Group, Inc., 2829 WESTOWN PARKWAY, SUITE 200, WEST DES MOINES, IA, 50266, (800) 422-3087 - 0 ($90,000,000.00) Equity, (File 333-137967 - Oct. 12) (BR. 08C) F-3 CONSOLIDATED WATER CO LTD, TRAFALGAR PL, WEST BAY RD, GRAND CAYMAN BWI CAY, E9, 00000, 8099474277 - 0 ($45,747,000.00) Equity, (File 333-137970 - Oct. 12) (BR. 02A) SB-2 FP Technology, Inc., 181 WELLS AVENUE, SUITE 100, NEWTON,, MA, 02459, (617) 928-6001 - 0 ($17,000,000.00) Equity, (File 333-137971 - Oct. 12) (BR. 11C) S-4 UNIFI INC, 7201 WEST FRIENDLY RD, P O BOX 19109, GREENSBORO, NC, 27419-9109, 9192944410 - 0 ($190,000,000.00) Other, (File 333-137972 - Oct. 12) (BR. 02C) S-3 MOBILEPRO CORP, 6701 DEMOCRACY BOULEVARD, SUITE 300, BETHESDA, MD, 20817, 301-315-9040 - 404,474,901 ($58,691,486.00) Equity, (File 333-137973 - Oct. 12) (BR. 11B) S-3ASR CLOROX CO /DE/, THE CLOROX COMPANY, 1221 BROADWAY, OAKLAND, CA, 94612-1888, 5102717000 - 0 ($1,616,000.00) Equity, (File 333-137974 - Oct. 12) (BR. 06C) SB-2 NORTHERN ETHANOL, INC., 193 KING STREET EAST, SUITE 300, TORONTO, A6, M5A 1J5, 416-818-3150 - 4,271,500 ($4,271,500.00) Equity, (File 333-137977 - Oct. 12) (BR. 09) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: 1.01 Entry into a Material Definitive Agreement 1.02 Termination of a Material Definitive Agreement 1.03 Bankruptcy or Receivership 2.01 Completion of Acquisition or Disposition of Assets 2.02 Results of Operations and Financial Condition 2.03 Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant 2.04 Triggering Events That Accelerate or Increase a Direct Financial Obligation under an Off-Balance Sheet Arrangement 2.05 Cost Associated with Exit or Disposal Activities 2.06 Material Impairments 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing 3.02 Unregistered Sales of Equity Securities 3.03 Material Modifications to Rights of Security Holders 4.01 Changes in Registrant's Certifying Accountant 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review 5.01 Changes in Control of Registrant 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year 5.04 Temporary Suspension of Trading Under Registrant's Employee Benefit Plans 5.05 Amendments to the Registrant's Code of Ethics, or Waiver of a Provision of the Code of Ethics 6.01. ABS Informational and Computational Material. 6.02. Change of Servicer or Trustee. 6.03. Change in Credit Enhancement or Other External Support. 6.04. Failure to Make a Required Distribution. 6.05. Securities Act Updating Disclosure. 7.01 Regulation FD Disclosure 8.01 Other Events 9.01 Financial Statements and Exhibits 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 100 F Street, N.E., Washington, D.C. 20549-1090 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . STATE NAME OF ISSUER CODE 8K ITEM NO. DATE COMMENT ------------------------------------------------------------------------------------------------------- ABFC 2006-OPT2 Trust DE 9.01 10/12/06 ACORN FACTOR, INC. DE 8.01 10/05/06 ACT TELECONFERENCING INC CO 1.01,9.01 07/17/06 ACTION PRODUCTS INTERNATIONAL INC FL 5.01,9.01 10/10/06 ADMIRALTY HOLDING CO CO 2.04 10/12/06 ADVANCE AUTO PARTS INC DE 1.01,1.02,2.03,9.01 10/05/06 AFFILIATED COMPUTER SERVICES INC DE 2.04,7.01,9.01 10/06/06 AHPC Holdings, Inc. MD 8.01 10/09/06 Aircastle LTD D0 8.01,9.01 10/10/06 AJAY SPORTS INC 8.01 10/12/06 AKSYS LTD DE 2.02,3.01,7.01,8.01,9.01 10/04/06 ALESCO FINANCIAL INC 2.01,5.02,5.03,8.01,9.01 10/06/06 ALESCO FINANCIAL INC 5.02 10/06/06 AMEND ALLSTATE CORP DE 8.01,9.01 10/09/06 Alternative Loan Trust 2006-30T1 DE 8.01,9.01 09/28/06 Alternative Loan Trust 2006-31CB DE 8.01,9.01 09/28/06 AMERICAN EQUITY INVESTMENT LIFE HOLDI IA 7.01,9.01 10/12/06 AMERICAN EXPRESS CREDIT ACCOUNT MASTE DE 1.01,9.01 10/05/06 American Railcar Industries, Inc./DE DE 1.01,9.01 10/06/06 AMERICAN WAGERING INC NV 7.01 10/06/06 ANNALY CAPITAL MANAGEMENT INC MD 8.01 10/12/06 ARI NETWORK SERVICES INC /WI WI 2.02,9.01 10/12/06 ARRHYTHMIA RESEARCH TECHNOLOGY INC /D DE 7.01 10/11/06 ARTIFICIAL LIFE INC DE 8.01 10/09/06 ASCENDIA BRANDS, INC. DE 1.01,9.01 10/10/06 ASG Consolidated LLC DE 1.01,9.01 10/06/06 ASYST TECHNOLOGIES INC CA 4.02,9.01 10/06/06 ATLANTIC SYNDICATION NETWORK INC NV 3.02 10/03/06 ATLAS AIR WORLDWIDE HOLDINGS INC DE 8.01,9.01 10/12/06 ATLAS AMERICA INC DE 1.01,9.01 10/06/06 Aurora Oil & Gas CORP UT 1.01 10/12/06 AVAX TECHNOLOGIES INC DE 8.01,9.01 10/12/06 Axion Power International, Inc. DE 7.01 10/12/06 AXM PHARMA INC 4.01,9.01 10/12/06 AXS ONE INC DE 3.01,9.01 10/06/06 BAIRNCO CORP /DE/ DE 1.01,9.01 10/11/06 BALL CORP IN 8.01,9.01 10/11/06 Banc of America Alternative Loan Trus DE 8.01,9.01 09/28/06 Banc of America Commercial Mortgage I DE 8.01,9.01 10/12/06 Banc of America Mortgage 2006-3 Trust DE 8.01,9.01 09/28/06 BARR PHARMACEUTICALS INC DE 7.01,9.01 10/12/06 BEA SYSTEMS INC DE 1.01 10/06/06 Bear Stearns Commercial Mortgage Secu DE 8.01,9.01 09/27/06 BEAR STEARNS COMPANIES INC DE 8.01,9.01 10/10/06 BEHRINGER HARVARD REIT I INC MD 1.01,9.01 10/06/06 BINGO.COM LTD. 1A 2.01,5.02 10/11/06 Bio-Matrix Scientific Group, Inc. DE 1.01 10/11/06 BIOPHAN TECHNOLOGIES INC NV 7.01,9.01 10/12/06 BJs RESTAURANTS INC CA 8.01,9.01 10/11/06 BLUE VALLEY BAN CORP KS 2.02,7.01,9.01 10/12/06 BlueLinx Holdings Inc. DE 2.02,9.01 10/12/06 BMC SOFTWARE INC DE 2.02 10/10/06 BOSTON COMMUNICATIONS GROUP INC MA 4.02,5.02,9.01 10/12/06 BOULDER CREEK EXPLORATIONS, INC. NV 3.02 10/06/06 BRAVO FOODS INTERNATIONAL CORP DE 8.01,9.01 09/30/06 BRIGHT HORIZONS FAMILY SOLUTIONS INC DE 5.02 10/11/06 AMEND BUCA INC /MN MN 2.02,9.01 10/10/06 BUCKEYE TECHNOLOGIES INC DE 8.01,9.01 10/11/06 CABCO TRUST FOR TEXACO CAPITAL INC. G DE 8.01,9.01 10/01/06 CABOT MICROELECTRONICS CORP DE 2.02,9.01 10/12/06 CalAmp Corp. DE 2.02 10/12/06 CALIPER LIFE SCIENCES INC DE 9.01 08/09/06 AMEND CAMPBELL ALTERNATIVE ASSET TRUST DE 8.01 10/01/06 CAMPBELL STRATEGIC ALLOCATION FUND LP DE 8.01 10/01/06 CANARGO ENERGY CORP DE 7.01,9.01 10/08/06 CANWEST PETROLEUM CORP 1.01,9.01 10/10/06 Capital One Auto Receivables LLC DE 8.01,9.01 10/12/06 CASCADE BANCORP OR 2.02,7.01,9.01 10/12/06 CASEYS GENERAL STORES INC IA 5.02 10/06/06 CATCHER HOLDINGS, INC 8.01,9.01 10/11/06 CDW CORP IL 2.01,9.01 10/11/06 CELADON GROUP INC DE 1.01,2.01,7.01,9.01 10/06/06 CENTURY REALTY TRUST IN 8.01,9.01 10/11/06 CepTor CORP 8.01,9.01 10/12/06 Chaparral Steel CO DE 1.01 10/11/06 CHEMUNG FINANCIAL CORP NY 1.01,9.01 10/12/06 CHIPOTLE MEXICAN GRILL INC 5.01,8.01 10/06/06 CHOICEONE FINANCIAL SERVICES INC MI 7.01 10/12/06 CINEMARK INC DE 1.01,1.02,2.01,2.03, 10/05/06 3.02,5.02,9.01 CINEMARK USA INC /TX TX 1.01,1.02,2.01,2.03, 10/05/06 3.02,5.02,9.01 CITIZENS & NORTHERN CORP PA 2.02,9.01 09/30/06 CLINICAL DATA INC DE 7.01,9.01 10/12/06 COLLAGENEX PHARMACEUTICALS INC DE 1.01,2.03,9.01 10/09/06 COMMONWEALTH BANKSHARES INC VA 8.01,9.01 10/12/06 COMMUNITY BANCSHARES INC /DE/ DE 8.01,9.01 10/12/06 COMTECH TELECOMMUNICATIONS CORP /DE/ DE 1.01 10/09/06 CONAGRA FOODS INC /DE/ DE 1.01,5.02 10/12/06 CONSECO INC DE 1.01,7.01,9.01 10/06/06 CONSTAR INTERNATIONAL INC DE 8.01,9.01 10/12/06 CONSTELLATION BRANDS, INC. DE 5.03,9.01 10/11/06 CONVERSION SERVICES INTERNATIONAL INC DE 5.02,9.01 10/10/06 COSTCO WHOLESALE CORP /NEW WA 2.02,8.01,9.01 10/12/06 CRSI Group, Inc. FL 8.01,9.01 10/10/06 CSP INC /MA/ MA 2.06,9.01 10/12/06 CTI GROUP HOLDINGS INC DE 1.01 10/09/06 CUBIC ENERGY INC TX 7.01,9.01 10/12/06 Cyclacel Pharmaceuticals, Inc. DE 5.05,9.01 10/06/06 DANKA BUSINESS SYSTEMS PLC 2.01,9.01 10/12/06 DELCATH SYSTEMS INC DE 1.01,5.02,9.01 09/27/06 DELUXE CORP MN 7.01,9.01 10/12/06 DHB INDUSTRIES INC DE 1.01,3.03,5.03,8.01,9.01 10/06/06 Diamond Foods Inc DE 8.01 10/12/06 DIGI INTERNATIONAL INC DE 9.01 07/27/06 AMEND DISCOVERY LABORATORIES INC /DE/ DE 8.01 10/12/06 DOMINOS PIZZA INC 2.02,9.01 10/12/06 DOT HILL SYSTEMS CORP NY 1.01 10/05/06 DULCIN IZMIR CORP FL 8.01 09/05/06 DUNE ENERGY INC DE 1.01,2.01,9.01 10/06/06 DXP ENTERPRISES INC TX 1.01,2.01,7.01,9.01 10/11/06 E ENERGY ADAMS LLC 1.01 10/05/06 EATON VANCE CORP MD 7.01,9.01 10/12/06 EDUCATIONAL DEVELOPMENT CORP DE 2.02,9.01 10/12/06 ELECTRO OPTICAL SCIENCES INC /NY 8.01,9.01 10/12/06 ELECTRONIC CLEARING HOUSE INC NV 2.02,8.01,9.01 08/11/06 ENDOVASC INC NV 5.02 10/09/06 ENVIRONMENTAL SOLUTIONS WORLDWIDE INC FL 5.02 10/05/06 EPIQ SYSTEMS INC MO 1.01,9.01 10/06/06 ERHC Energy Inc CO 7.01,9.01 10/11/06 ERHC Energy Inc CO 7.01,9.01 10/11/06 ETHANEX ENERGY, INC. NV 1.01,9.01 10/12/06 EVANS & SUTHERLAND COMPUTER CORP UT 4.01,9.01 10/05/06 EVERGREEN HOLDINGS INC OR 1.01,9.01 08/02/06 Exobox Technologies Corp. NV 8.01 10/12/06 EXXON MOBIL CORP NJ 1.01 10/10/06 FAIRCHILD SEMICONDUCTOR INTERNATIONAL DE 7.01 10/10/06 FAMILYMEDS GROUP, INC. NV 3.01,9.01 10/06/06 FEATHERLITE INC MN 9.01 10/11/06 Federal Home Loan Bank of Atlanta X1 2.03 10/10/06 Federal Home Loan Bank of Boston X1 2.03 10/10/06 Federal Home Loan Bank of Cincinnati X1 2.03,9.01 10/10/06 Federal Home Loan Bank of Dallas 2.03 10/10/06 Federal Home Loan Bank of Des Moines X1 2.03,9.01 10/10/06 Federal Home Loan Bank of Indianapoli X1 2.03,9.01 10/06/06 Federal Home Loan Bank of New York X1 2.03,9.01 10/06/06 Federal Home Loan Bank of Pittsburgh PA 2.03,9.01 10/06/06 Federal Home Loan Bank of San Francis X1 2.03 10/06/06 Federal Home Loan Bank of Seattle 2.03 10/11/06 Federal Home Loan Bank of Topeka 2.03 10/10/06 FERRELLGAS PARTNERS L P DE 2.02,7.01,9.01 10/12/06 FERRELLGAS PARTNERS L P DE 2.02,9.01 04/30/06 FIRST ACCEPTANCE CORP /DE/ DE 1.01,5.02,9.01 10/09/06 First Franklin Mortgage Loan Trust 20 8.01,9.01 10/11/06 AMEND FLIR SYSTEMS INC OR 1.01,1.02,2.03,9.01 10/06/06 FNB BANCORP/CA/ 8.01,9.01 10/12/06 FORGENT NETWORKS INC DE 9.01 10/12/06 GENERAL DATACOMM INDUSTRIES INC DE 8.01 10/10/06 GENZYME CORP MA 2.02,9.01 10/12/06 GIANT INDUSTRIES INC DE 8.01,9.01 10/10/06 GIGA TRONICS INC CA 5.02,9.01 10/09/06 Global Cash Access Holdings, Inc. DE 1.01,9.01 10/09/06 GOLDLEAF FINANCIAL SOLUTIONS INC. TN 1.01,1.02,3.02,5.02,8.01,9.01 10/11/06 GOLDSPRING INC FL 5.03 10/06/06 Google Inc. DE 1.01,3.02,9.01 10/09/06 GROEN BROTHERS AVIATION INC /UT/ UT 8.01,9.01 10/09/06 H&R BLOCK INC MO 1.01,2.03 10/06/06 Halo Technology Holdings, Inc. NV 2.02 10/12/06 Hana Biosciences Inc DE 1.01,9.01 10/05/06 HARLEY DAVIDSON INC WI 2.02,9.01 10/12/06 HEALTH CARE PROPERTY INVESTORS INC MD 1.01,2.01,2.03,9.01 10/05/06 HEALTHWAYS, INC DE 1.01,7.01,9.01 10/11/06 HEARUSA INC DE 2.02,9.01 10/09/06 HECTOR COMMUNICATIONS CORP MN 8.01,9.01 10/10/06 HERBALIFE LTD. E9 1.01,9.01 10/10/06 HEXION SPECIALTY CHEMICALS, INC. NJ 7.01,9.01 10/12/06 HOME DEPOT INC DE 5.02,9.01 10/06/06 Home Equity Loan Trust 2006-HSA5 DE 8.01,9.01 10/11/06 HOVNANIAN ENTERPRISES INC DE 1.01,2.03,9.01 10/11/06 HUDSON TECHNOLOGIES INC /NY NY 1.01,9.01 10/10/06 HUNTINGTON BANCSHARES INC/MD MD 2.02,9.01 10/12/06 HUSKER AG LLC NE 1.01 10/05/06 HUTCHINSON TECHNOLOGY INC MN 1.01,9.01 10/06/06 HYDROFLO INC 5.02 10/12/06 HYDROFLO INC 5.02 10/12/06 HYDROFLO INC 5.02 10/12/06 HYDROMER INC NJ 8.01 10/12/06 HyperSpace Communications, Inc. CO 1.01,5.02,9.01 10/12/06 IBF VI GUARANTEED INCOME FUND 8.01 10/06/06 ICU MEDICAL INC/DE DE 8.01,9.01 10/11/06 INDEPENDENCE HOLDING CO DE 1.01 10/05/06 IndyMac INDX Mortgage Loan Trust 2006 8.01,9.01 09/27/06 INFRASOURCE SERVICES INC DE 1.01,5.02 10/10/06 INNERWORKINGS INC 1.01,2.01,8.01,9.01 10/11/06 INNOFONE COM INC NV 8.01,9.01 10/12/06 INNOVEX INC MN 5.02,9.01 10/02/06 INPHONIC INC 1.01 10/09/06 INSIGNIA SOLUTIONS PLC 1.01 10/10/06 INSPIRE PHARMACEUTICALS INC DE 8.01,9.01 10/12/06 INTERCHANGE MEDICAL INC FL 5.03,9.01 10/09/06 INTERNAP NETWORK SERVICES CORP DE 1.01,9.01 10/12/06 International Power Group, Ltd. DE 2.01 10/05/06 INTERNATIONAL RECTIFIER CORP /DE/ DE 5.02 10/10/06 INTERNATIONAL RECTIFIER CORP /DE/ DE 5.02,9.01 10/11/06 INX Inc DE 1.01,9.01 10/11/06 IRON STAR DEVELOPMENT, INC. UT 5.03,9.01 10/10/06 ISLE OF CAPRI CASINOS INC DE 1.01,9.01 10/12/06 JACUZZI BRANDS INC DE 1.01 10/05/05 JACUZZI BRANDS INC DE 8.01,9.01 10/11/06 AMEND JOHN D. OIL & GAS CO 1.01,9.01 10/05/06 JOHNSON & JOHNSON NJ 5.02 10/06/06 JOURNAL REGISTER CO DE 2.02,7.01,9.01 10/12/06 JPMAC 2006-RM1 DE 8.01,9.01 10/12/06 KENTUCKY BANCSHARES INC /KY/ KY 2.02,9.01 10/12/06 KEY TRONIC CORP WA 1.01,9.01 10/09/06 KLA TENCOR CORP DE 2.01,9.01 10/11/06 KNOVA SOFTWARE, INC. DE 4.01,9.01 07/24/06 AMEND KULICKE & SOFFA INDUSTRIES INC PA 1.01,9.01 10/11/06 LA JOLLA PHARMACEUTICAL CO DE 8.01,9.01 10/12/06 LA-Z-BOY INC MI 7.01,9.01 10/12/06 LACROSSE FOOTWEAR INC WI 8.01,9.01 10/11/06 LAKELAND BANCORP INC NJ 2.02,9.01 10/12/06 LANDRYS RESTAURANTS INC 1.01,9.01 10/09/06 LARGO VISTA GROUP LTD NV 1.01,5.02 10/07/06 Lehman XS Trust 2006-15 DE 8.01,9.01 09/29/06 LIBERTY TAX CREDIT PLUS III LP DE 8.01,9.01 10/12/06 LIGHTING SCIENCE GROUP CORP DE 1.01,3.02,9.01 10/06/06 LONG BEACH SECURITIES CORP DE 9.01 10/12/06 LSB INDUSTRIES INC DE 1.01,3.02 10/12/06 LUBYS INC DE 2.02,9.01 08/30/06 MACATAWA BANK CORP MI 1.01,8.01,9.01 10/12/06 MATRIX SERVICE CO DE 8.01,9.01 10/10/06 MCDATA CORP DE 1.01,9.01 08/08/06 MCDONALDS CORP DE 2.02,8.01,9.01 10/12/06 MEDICAL DISCOVERIES INC UT 5.02 10/10/06 MEDISCIENCE TECHNOLOGY CORP NJ 8.01,9.01 10/10/06 MERRILL LYNCH DEPOSITOR INC PREFERRED DE 8.01,9.01 10/02/06 MERRILL LYNCH DEPOSITOR INC PREFERRED DE 8.01,9.01 10/02/06 MetLife Insurance CO of Connecticut DE 1.01,2.01,9.01 10/11/06 MGIC INVESTMENT CORP WI 2.02,9.01 10/12/06 MGP INGREDIENTS INC KS 1.01,5.02,7.01,9.01 10/11/06 MIDAMERICAN ENERGY HOLDINGS CO /NEW/ IA 8.01,9.01 10/11/06 MINDEN BANCORP INC 1.01,9.01 10/10/06 MINDEN BANCORP INC 7.01,9.01 10/11/06 MOBILEPRO CORP DE 8.01 10/11/06 MOBILITY ELECTRONICS INC DE 1.01,3.03,9.01 10/11/06 MORGAN STANLEY DE 8.01,9.01 10/12/06 MOSAIC CO 2.02,9.01 10/03/06 NABI BIOPHARMACEUTICALS DE 8.01,9.01 10/12/06 NATIONAL HEALTH INVESTORS INC MD 8.01,9.01 10/12/06 NATIONAL RETAIL PROPERTIES, INC. MD 3.03,5.03,9.01 10/05/06 NATIONAL RV HOLDINGS INC DE 3.01,9.01 10/06/06 NEW JERSEY RESOURCES CORP NJ 8.01,9.01 10/12/06 NEW PLAN EXCEL REALTY TRUST INC MD 7.01,9.01 10/12/06 NewMarket Technology Inc NV 2.01,7.01,9.01 10/06/06 NN INC DE 5.02,9.01 10/10/06 NOBILITY HOMES INC FL 7.01,9.01 09/07/06 NTS REALTY HOLDINGS LP DE 1.01,9.01 10/11/06 OGLETHORPE POWER CORP GA 2.03 10/12/06 OHIO VALLEY BANC CORP OH 2.02,9.01 09/30/06 OPSWARE INC DE 8.01 10/06/06 ORACLE CORP 1.01,9.01 10/09/06 ORIGINALLY NEW YORK INC 1.01,9.01 10/12/06 OSCIENT PHARMACEUTICALS CORP MA 2.02,8.01,9.01 10/05/06 Pachinko World, Inc. NV 2.02,9.01 10/12/06 PACIFIC CAPITAL BANCORP /CA/ CA 1.01,5.02,9.01 10/11/06 Pacific Ethanol, Inc. DE 1.01,9.01 10/02/06 PALM INC DE 1.01,9.01 10/05/06 PARALLEL PETROLEUM CORP DE 7.01,9.01 10/12/06 PARTNERS TRUST FINANCIAL GROUP INC 1.01 10/12/06 Patient Safety Technologies, Inc DE 4.01,9.01 10/06/06 PEPSICO INC NC 2.02,9.01 10/12/06 PEPSICO INC NC 8.01,9.01 10/12/06 Permanent Funding (No. 2) LTD X0 8.01,9.01 10/12/06 Permanent Funding (No. 2) LTD X0 9.01 10/12/06 PIER 1 IMPORTS INC/DE DE 1.01,9.01 10/09/06 PINNACLE ENTERTAINMENT INC DE 1.01,1.02,9.01 10/06/06 PLUMAS BANCORP CA 8.01 10/11/06 POLARIS INDUSTRIES INC/MN MN 2.02 10/12/06 PONIARD PHARMACEUTICALS, INC. WA 8.01,9.01 10/10/06 PREFERREDPLUS TRUST SERIES MSD-1 DE 8.01,9.01 10/02/06 PRICELINE COM INC DE 8.01 10/11/06 PRINCIPAL LIFE INSURANCE CO IA 9.01 10/06/06 PRINCIPAL LIFE INSURANCE CO IA 9.01 10/06/06 PRINCIPAL LIFE INSURANCE CO IA 9.01 10/06/06 PROXYMED INC /FT LAUDERDALE/ FL 1.01,2.03,9.01 10/10/06 R&G FINANCIAL CORP PR 8.01,9.01 10/05/06 RADIANT LOGISTICS, INC DE 2.02,9.01 10/12/06 RAIT INVESTMENT TRUST MD 8.01,9.01 10/11/06 RAPTOR NETWORKS TECHNOLOGY INC 8.01,9.01 10/11/06 RASC Series 2006-KS8 Trust DE 8.01,9.01 10/11/06 RESEARCH FRONTIERS INC DE 1.01,7.01 10/12/06 Residential Asset Securitization Trus 8.01,9.01 09/27/06 RF MONOLITHICS INC /DE/ DE 2.02,9.01 10/12/06 RICKS CABARET INTERNATIONAL INC TX 1.01,9.01 10/10/06 River Rock Entertainment Authority XX 5.02 10/07/06 ROADHOUSE GRILL INC FL 4.01,9.01 10/09/06 Rockwood Holdings, Inc. DE 8.01,9.01 10/12/06 RPM INTERNATIONAL INC/DE/ DE 1.01,5.02,8.01,9.01 10/05/06 S2C GLOBAL SYSTEMS, INC. 5.02 10/11/06 SABRE HOLDINGS CORP DE 2.02,7.01,9.01 10/12/06 SAFEWAY INC DE 2.02,9.01 10/12/06 SAN HOLDINGS INC CO 2.02,7.01,9.01 10/11/06 SAXON CAPITAL INC MD 2.03,9.01 10/12/06 SCHNITZER STEEL INDUSTRIES INC OR 5.05,9.01 10/05/06 Securac Corp NV 1.01,2.03,3.02,9.01 10/05/06 SERVICEMASTER CO DE 2.02,9.01 10/11/06 Shire plc 8.01,9.01 10/10/06 SI INTERNATIONAL INC DE 1.01,5.02,7.01,9.01 10/09/06 SILVERGRAPH INTERNATIONAL INC NV 1.01,3.02,8.01 09/29/06 SILVERLEAF RESORTS INC 1.01,9.01 10/06/06 SIMCLAR INC FL 2.02,4.02,9.01 08/23/06 AMEND SIMTEK CORP CO 7.01,9.01 10/11/06 SIMTEK CORP CO 5.02,8.01,9.01 10/06/06 SLM FUNDING LLC DE 9.01 10/12/06 SMITH A O CORP DE 5.02,8.01,9.01 10/09/06 Sound Revolution Inc. DE 1.01,8.01,9.01 10/11/06 SOUTH JERSEY GAS CO/NEW NJ 8.01,9.01 10/12/06 SOUTHERN IOWA BIOENERGY LLC 1.01 10/08/06 SOVEREIGN BANCORP INC PA 5.02 10/06/06 STAR ENERGY CORP NV 5.02 10/12/06 STRATEGIC HOTELS & RESORTS, INC 1.01,9.01 10/06/06 STRATS SM TRUST FOR IBM CORP SEC SERI 8.01,9.01 09/29/06 Strats(SM) Trust for JPMorgan Chase C 8.01,9.01 10/01/06 SUNTERRA CORP MD 1.01,2.03,9.01 10/06/06 SUPERIOR BANCORP DE 7.01,9.01 10/12/06 Surge Global Energy, Inc. 1.01,5.02,9.01 10/11/06 SYNTAX-BRILLIAN CORP DE 2.02,9.01 10/12/06 SYSTEMAX INC DE 7.01 10/11/06 TAPESTRY PHARMACEUTICALS, INC DE 1.01 10/05/06 TORRENT ENERGY CORP CO 5.02,7.01,9.01 10/06/06 TRAFFIX INC DE 2.02,8.01,9.01 10/12/06 TRIAD AUTOMOBILE RECEIVABLES TRUST 20 8.01,9.01 10/10/06 Tube Media Corp. CO 1.01,1.02,2.03,3.02,5.02,9.01 10/06/06 TUESDAY MORNING CORP/DE DE 2.02,9.01 10/12/06 ULTRA PETROLEUM CORP 9.01 10/12/06 UNIFI INC NY 2.02,7.01 10/12/06 AMEND UNITED DOMINION REALTY TRUST INC MD 1.01,2.03,3.02,9.01 10/05/06 UNITED SURGICAL PARTNERS INTERNATIONA DE 5.02,9.01 10/10/06 UNIVERSAL ENERGY CORP. 1.02 10/12/06 UNIVERSAL ENERGY CORP. 5.02,9.01 10/06/06 Veri-Tek International, Corp. MI 1.01,5.02,9.01 10/11/06 VIRBAC CORP DE 8.01,9.01 10/11/06 VIRTUALHEALTH TECHNOLOGIES INC. DE 2.01,3.02,5.02,9.01 10/06/06 VITALSTREAM HOLDINGS INC NV 1.01,2.02,9.01 10/08/06 VIVUS INC CA 8.01,9.01 10/11/06 VSB BANCORP INC NY 2.02,9.01 10/11/06 Vyteris Holdings (Nevada), Inc. NV 1.01,3.02 10/05/06 WaMu Mortgage Pass-Through Certificat DE 9.01 09/27/06 WASHINGTON FEDERAL INC WA 1.01,7.01,9.01 10/10/06 Washington Mutual Asset-Backed Certif DE 9.01 09/27/06 WEBSTER FINANCIAL CORP DE 8.01,9.01 10/06/06 WELLSFORD REAL PROPERTIES INC MD 1.01,8.01,9.01 10/11/06 WENDYS INTERNATIONAL INC OH 1.01,7.01,8.01,9.01 10/11/06 WEST PHARMACEUTICAL SERVICES INC PA 1.01 10/12/06 WESTINGHOUSE AIR BRAKE TECHNOLOGIES C DE 1.01,9.01 10/06/06 WESTLAKE CHEMICAL CORP 1.01,8.01,9.01 10/09/06 WGNB CORP GA 5.02 10/10/06 WILLIS LEASE FINANCE CORP DE 5.02,9.01 10/06/06 WINNEBAGO INDUSTRIES INC IA 2.02,9.01 10/12/06 WORLD ACCEPTANCE CORP SC 1.01,2.03,3.02,9.01 10/10/06 WORLD WASTE TECHNOLOGIES INC CA 8.01,9.01 10/01/06 WORLDGATE COMMUNICATIONS INC DE 8.01,9.01 10/11/06 YUM BRANDS INC NC 2.02,9.01 10/11/06 ZILA INC DE 2.02,9.01 10/10/06