SEC NEWS DIGEST Issue 2006-71 April 13, 2006 COMMISSION ANNOUNCEMENTS RICHARD WESSEL, DISTRICT ADMINISTRATOR OF THE SEC'S ATLANTA DISTRICT OFFICE, TO RETIRE The Securities and Exchange Commission announced today that Richard Wessel, the District Administrator of the SEC's Atlanta District Office (ADO) for the past 19 years, intends to retire at the end of June. "The ability of the SEC to enforce the securities laws and to protect investors derives from the dedicated efforts of people like Richard Wessel," said SEC Chairman Christopher Cox. "Rich has made a significant contribution to the work of the Commission during his 32 years of service as the District Administrator of the Atlanta District Office, as an Associate Director of the Division of Market Regulation and as a member of the Division of Enforcement in Washington, D.C. I know that the SEC staff and other members of the Commission join me in wishing him well in all of his future endeavors." SEC Director of Enforcement Linda Thomsen stated, "Rich Wessel has had a long, varied and distinguished career at the SEC. For the past two decades, he has led our Atlanta Office and been instrumental in the growth and success of that Office. Throughout his tenure, the Atlanta staff has brought important enforcement cases that have made our markets safer for investors. We wish him all the very best." SEC Director of the Office of Compliance Inspections and Examinations Lori Richards said, "The Atlanta District Office is responsible for carrying out the Commission's examination responsibilities for broker- dealers, investment advisers, investment companies and transfer agents in the Southeast. Rich Wessel has been dedicated to the Commission's mission to protect investors for more than 30 years. He brought an enormous amount of experience and capability to the job and, under his leadership, the Atlanta Office's examination program grew in size, and in the number of examinations conducted. His contributions will be lasting." Wessel said, "It has been an honor and a privilege to have served the Commission and the investing public over the course of the past 32 years. I will be forever grateful to have had the opportunity of working with such an outstanding group of dedicated and talented individuals as those who have served as Commissioners and staff in the pursuit of the Commission's important mission." Wessel joined the Commission in 1973 as an attorney in the Division of Enforcement where he served until 1983 in positions of increasing responsibility as a Special Counsel, Branch Chief and later as an Assistant Director. From 1983 until 1987, he served as an Associate Director in the Commission's Division of Market Regulation in charge of the rule making and interpretative functions of the Office of Chief Counsel and the Office of Trading Practices. Since 1987, Wessel has been the District Administrator of the SEC's Atlanta Office responsible for supervising the Commission's enforcement and regulated entity examination activities in seven Southeastern states. During the course of his tenure, Wessel and the Atlanta staff have been successful in bringing a number of highly significant cases spanning a broad spectrum of violative conduct. Among such cases were those against Prudential Securities, Olde Discount and Dean Witter (broker-dealer sales practice abuses and failure to supervise); Health Care Centers of America, Inc., Professional Transportation Group, Inc., HealthSouth Corporation and Just for Feet Inc (corporate financial frauds); Coahoma County MS, Derryl Peden, and the City of Moorhead MS (municipal bond frauds); International Heritage, Inc., ETS Payphones and Mobile Billboards of America (fraudulent sales of investment contracts); International Management Associates (financial collapse of a hedge fund); as well as numerous other cases involving false performance advertising by investment advisers, insider trading, penny stock abuses, micro-cap fraud, market manipulation, internet fraud and misappropriation of client funds. Wessel and the Atlanta staff also have maintained an effective examination program that both detected compliance deficiencies and led to their correction. Wessel is a recipient of the Commission's Distinguished Service Award. He is a graduate of Oberlin College and obtained his law degree from Boston University School of Law. (Press Rel. 2006-56) SEC ANNOUNCES SIXTEENTH ANNUAL INTERNATIONAL INSTITUTE The Securities and Exchange Commission will conduct its 16th annual international Institute for Securities Market Development beginning Monday, April 17, 2006. The two-week, senior-level program is the SEC's flagship global training program. It provides a wide ranging group of participants from countries with emerging markets an opportunity to discuss the core principles of securities regulation and features lectures, panels and workshops that focus on the development, operation and regulation of securities markets. The Institute's faculty includes senior SEC officials as well as representatives of other governmental agencies, securities exchanges and other key securities industry participants. Ethiopis Tafara, Director of the Commission's Office of International Affairs stated, "I am pleased that this year's Institute is our largest to date. We have gathered together members from financial, regulatory and law enforcement communities from around the world to learn from each other and work together to promote safe and efficient securities markets. We encounter some of our greatest resources at the Institute. The delegates each bring to the Institute a unique perspective as well as a wealth of knowledge about their markets. We recognize that no one has a monopoly on good ideas and that, in a globalized market, a regulatory concern in one country can quickly and effortlessly spread to another. The Institute affords participants and SEC staff the opportunity to share experiences." This year, the Institute audience will include over 170 senior securities officials from 72 emerging market countries. Prior Institutes have provided training for nearly 1,400 officials from five continents. The program will commence at 9:15 a.m. on April 17, 2006, with welcoming remarks by Mr. Tafara. This presentation will be open to the press and will be delivered at the SEC's Headquarters in the Auditorium, 100 F Street, N.E., Washington, D.C. . (Press Rel. 2006-57) ENFORCEMENT PROCEEDINGS ADMINISTRATIVE PROCEEDINGS INSTITUTED AGAINST MICHAEL KARSCH On April 12, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Rule 102(e) of the Commission's Rules of Practice, Making Findings, and Imposing Remedial Sanctions (Order) against Michael D. Karsch. The Order finds that on March 29, 2006, Karsch was enjoined from violating Sections 5(a), 5(c) and 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, by the United States District Court for the Northern District of Texas [SEC v. 2DoTrade, et al., 3:03-CV2246N]. The Commission's complaint alleged that the defendants engaged in a "pump and dump" scheme designed to inflate 2DoTrade's stock price. Between at least June and November 2001, the defendants, among other things, issued materially false and misleading press releases claiming that 2DoTrade had entered into several large international trading contracts and had developed an anti-anthrax compound. During the same period, the defendants sold shares of 2DoTrade stock for illegal trading profits of at least $1.8 million. The complaint alleged further that Karsch assisted the defendants in perpetrating and executing the scheme, and that MCG Partners, Inc., of which Karsch was a director, sold shares of 2DoTrade for illegal trading profits. Based on the injunction in the civil action above, the Order suspends Karsch from appearing or practicing before the Commission as an attorney. Karsch consented to the issuance of the Order without admitting or denying the findings therein, except for the entry of the injunction. Additional information can be found in Litigation Release Nos. 18381 (Sept. 30, 2003) and 18510 (Dec. 18, 2003). (Rel. 34-53636; AAE Rel. No. 2412; File No. 3-12262) COURT ENTERS FINAL JUDGMENT AGAINST FORMER DOLLAR GENERAL CHIEF FINANCIAL OFFICER BRIAN BURR BURR WILL PAY OVER $1.2 MILLION IN PENALTIES, DISGORGEMENT AND PREJUDGMENT INTEREST On April 11, the U.S. District Court for the Middle District of Tennessee entered a settled final judgment against Brian Burr (Burr), former chief financial officer and executive vice president at Dollar General Corporation (Dollar General). Burr was the only litigating defendant in the Commission's action filed on April 7, 2005, against Dollar General and several of its former officers and employees for alleged accounting fraud that overstated Dollar General's earnings. In settling with the Commission, Burr consented, without admitting or denying the Commission's allegations, to the entry of a final judgment, which permanently enjoins him from violating the antifraud and other provisions of the federal securities laws, orders him to pay $1,204,598.17 in civil penalties, disgorgement, and prejudgment interest, and bars him from serving as an officer or director of a public company for five years. In its complaint the Commission alleged that, in 1999 and 2000, Dollar General's accounting staff determined that Dollar General should have recognized $13.4 million in import freight expenses in fiscal 1999. Rather than restating prior periods, as required by GAAP, or recognizing all the expense in fiscal year 1999, Burr participated in discussions of possible ways to account for the $13.4 million in freight expenses that did not entail recognizing all such expenses in fiscal year 1999. The complaint further alleged that on Feb. 5, 2000, Dollar General's former controller sent a memorandum to Burr and others describing a $10 million "variance" in relation to freight expenses, and Dollar General's intention to charge the "$10 million 1999 shortfall" at a rate of $833,000 per month during Dollar General's fiscal year 2000. Ultimately, Dollar General recorded the shortfall in this manner. Burr knew that deferring the bulk of the expenses to fiscal year 2000 avoided the negative impact on already announced fiscal year 1999 earnings as well as year-end bonus payments to Dollar General employees, including Burr. The Commission's complaint alleges that, by deferring the freight expenses, Dollar General met certain targets, including an internal target for employee bonuses and analysts' expectations for the Company's earnings per share for fiscal year 1999. If Dollar General had recognized the freight expenses in 1999, it would have fallen short of the bonus target and analysts' expectations. The complaint further alleges that Burr engaged in insider trading. After Dollar General terminated Burr in February 2001, Burr and his counsel met with Dollar General senior management. At this meeting, on April 12, 2001, Burr's counsel told Dollar General management that Burr could not sign a separation agreement until he knew that certain accounting issues were addressed by Dollar General. Burr also wanted a release from the Company for any responsibility for certain accounting issues. On April 5, 2001, Burr exercised Dollar General options at $17.5360, and immediately sold 126,597 Dollar General shares at sales prices ranging from $22.50 to $22.84. Burr exercised additional Dollar General options on April 27, 2001, selling 5,000 Dollar General shares at prices from $24 to $24.02. After the Company's April 30, 2001, press release announcing accounting irregularities and the necessity for a restatement, Dollar General's stock price dropped from its Friday, April 27, 2001, closing price of $23.00 to a Tuesday, May 1, 2001, closing price of $15.76. The complaint alleges that Burr avoided losses by his sale of Dollar General securities. Without admitting or denying the allegations in the Commission's complaint, the Court permanently enjoined Burr from violating the antifraud, internal controls, books and records and lying to auditor provisions of the federal securities laws, specifically, Section 17(a) of the Securities Act of 1933 and Sections 10(b) and 13(b)(5) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 10b-5, 13b2- 1, and 13b2-2 thereunder. The Court also enjoined Burr from aiding and abetting violations of the periodic reporting, internal controls, and books and records provisions of the Exchange Act, specifically, Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act and Rules 12b-20, 13a-1, 13a-11, and 13a-13 thereunder. The Court further ordered Burr to pay $1,204,598.17, comprising $494,824 in disgorgement, $143,950.17 in prejudgment interest, and civil penalties of $565,824. The Court also prohibited Burr from acting as an officer or director of a public company for five years. Dollar General and four other individuals have previously settled the Commission's actions against them. For further information, see also [In the Matter of Stephen C. Jones, CPA] (Administrative Release No. 34-51501; AAE Rel. No. 2225). [SEC v. Dollar General Corporation, Hurley Calister Turner, Jr., Brian M. Burr, Randy C. Sanderson, and Bobby R. Carpenter, Civil Action No. 3:05-cv-0283, M.D.Tenn.] (LR-19653; AAE Rel. No. 2411) SEC CHARGES FORMER CEO OF COX ENTERPRISES, INC. WITH INSIDER TRADING IN ADVANCE OF GOING PRIVATE TENDER OFFER TO COX COMMUNICATIONS, INC. On April 11, the Commission filed an insider trading complaint against Garner Anthony. Anthony, 76, is the former chairman and chief executive officer of Cox Enterprises, Inc. (Enterprises). The Commission's complaint, which was filed in the U.S. District Court for the District of Hawaii, alleges that Anthony, while in possession of material nonpublic information concerning the 2004 tender offer from Enterprises to its publicly traded subsidiary Cox Communications, Inc. (Cox), instructed his broker to purchase 10,000 shares of Cox in an account that Anthony controlled. After Enterprises publicly announced its tender offer to Cox, the price of Cox shares increased substantially. Anthony thereafter sold all shares of Cox in accounts he controlled, resulting in illegal insider trading profits of $50,900. Without admitting or denying the allegations in the complaint, Anthony consented to the entry of a proposed final judgment, pending approval by the court, that would permanently enjoin him from future violations of Section 14(e) of the Securities Exchange Act of 1934 and Rule 14e-3 thereunder. Anthony also agreed to disgorge $50,900, plus prejudgment interest, and to pay a one-time civil penalty of $50,900. The Commission acknowledges the assistance provided by the New York Stock Exchange in connection with this matter. [SEC v. Garner Anthony, Civil Action File No. 1:06-CV-00195-DAE-KSC (D. Haw.)] (LR-19654) INVESTMENT COMPANY ACT RELEASES SPECIAL VALUE OPORTUNITIES FUND, LLC, ET AL. A notice has been issued giving interested persons until May 8, 2006, to request a hearing on an application filed by Special Values Opportunities Fund, LLC, et al. for an order under Rule 17d-1 under the Act. The order would permit certain registered management investment companies to coinvest in private placement securities with certain unregistered funds. (Rel. IC-27287 - April 11) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change (SR-ISE-2006-18) filed by the International Securities Exchange relating to fees for non-ISE market maker orders has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of April 17. (Rel. 34-53630) SECURITIES ACT REGISTRATIONS The following registration statements have been filed with the SEC under the Securities Act of 1933. The reported information appears as follows: Form, Name, Address and Phone Number (if available) of the issuer of the security; Title and the number and/or face amount of the securities being offered; Name of the managing underwriter or depositor (if applicable); File number and date filed; Assigned Branch; and a designation if the statement is a New Issue. Registration statements may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . S-3 SYS, 5050 MURPHY CANYON ROAD, SUITE 200, SAN DIEGO, CA, 92123, 8587155500 - 10,677,626 ($40,895,308.00) Equity, (File 333-133217 - Apr. 12) (BR. 03B) S-3 ANTARES PHARMA INC, 707 EAGLEVIEW BOULEVARD, SUITE 414, EXTON, PA, 19341, 610-458-6200 - 16,624,500 ($25,269,240.00) Equity, (File 333-133218 - Apr. 12) (BR. 10A) S-3ASR EBAY INC, 2145 HAMILTON AVENUE, SAN JOSE, CA, 95125, 408-376-7400 - 699,541 ($26,638,521.28) Equity, (File 333-133220 - Apr. 12) (BR. 08B) S-8 RELIANCE STEEL & ALUMINUM CO, 350 S GRAND AVE STE 5100, LOS ANGELES, CA, 90071, 2136877700 - 64,501 ($6,025,038.41) Equity, (File 333-133221 - Apr. 12) (BR. 04C) S-1 WILLIAMS SCOTSMAN INTERNATIONAL INC, 8211 TOWN CENTER DR, BALTIMORE, MD, 21236, 4109316000 - 0 ($200,995,344.00) Equity, (File 333-133222 - Apr. 12) (BR. 06B) S-3 MERRILL LYNCH LIFE INSURANCE CO, 1300 MERRILL LYNCH DRIVE, PENNINGTON, NJ, 08534, 609-274-6900 - 0 ($1.00) Other, (File 333-133223 - Apr. 12) (BR. 20) S-3 ML LIFE INSURANCE CO OF NEW YORK, 1300 MERRILL LYNCH DRIVE, C/O MERRILL LYNCH INSURANCE GROUP, PENNINGTON, NJ, 08534, 609-274-5324 - 0 ($1.00) Other, (File 333-133224 - Apr. 12) (BR. 20) S-3 MERRILL LYNCH LIFE INSURANCE CO, 1300 MERRILL LYNCH DRIVE, PENNINGTON, NJ, 08534, 609-274-6900 - 0 ($1.00) Other, (File 333-133225 - Apr. 12) (BR. 20) S-1 ZHONGPIN INC., C/O PRYOR CASHMAN SHERMAN & FLYNN LLP, 410 PARK AVENUE, NEW YORK, NY, 10022, 212-326-0846 - 0 ($68,310,000.00) Equity, (File 333-133226 - Apr. 12) (BR. 09B) S-8 AMN HEALTHCARE SERVICES INC, 12400 HIGH BLUFF DRIVE, SUITE 100, SAN DIEGO, CA, 92130, 8668718519 - 0 ($13,207,002.00) Equity, (File 333-133227 - Apr. 12) (BR. 01A) SB-2 U S GOLD CORP, 2201 KIPLING ST, STE 100, LAKEWOOD, CO, 80215-1545, 3032381438 - 0 ($392,385,250.00) Other, (File 333-133228 - Apr. 12) (BR. 04B) S-8 QUIKSILVER INC, 15202 GRAHAM STREET, HUNTINGTON BEACH, CA, 92649, 714-889-2200 - 2,000,000 ($28,130,000.00) Equity, (File 333-133229 - Apr. 12) (BR. 02A) S-8 SILVER SCREEN STUDIOS INC, 85,000,000 ($170,000.00) Equity, (File 333-133230 - Apr. 12) (BR. 08C) S-8 GLADSTONE COMMERCIAL CORP, 1521 WESTBRANCH DRIVE, MCLEAN, VA, 22102, 703-287-5800 - 0 ($14,106,400.00) Equity, (File 333-133231 - Apr. 12) (BR. 08C) SB-2 Kingston Mines Ltd., 807-1050 BURRARD STREET, VANCOUVER, A1, V6Z 2S3, 604-319-0488 - 2,500,000 ($250,000.00) Equity, (File 333-133232 - Apr. 12) (BR. ) S-1 STONELEIGH PARTNERS ACQUISITION CORP., C/O PLM INTERNATIONAL INC., 555 FIFTH AVENUE, NEW YORK, NY, 10017, 212-581-5777 - 0 ($285,501,212.50) Equity, (File 333-133235 - Apr. 12) (BR. ) S-3 Tarpon Industries, Inc., 2420 WILLS STREET, MARYSVILLE, MI, 48040, 810-364-7421 - 2,224,862 ($5,584,404.00) Equity, (File 333-133236 - Apr. 12) (BR. 06A) S-8 EXELIXIS INC, 6508252200 - 0 ($60,659,369.00) Equity, (File 333-133237 - Apr. 12) (BR. 01C) S-8 RC2 CORP, 1111 WEST 22ND STREET, SUITE 320, OAK BROOK, IL, 60523, 630-573-7200 - 1,200,000 ($44,724,000.00) Equity, (File 333-133238 - Apr. 12) (BR. 02A) SB-2 HEALTHRENU MEDICAL INC, 7255 E. QUINCY AVENUE, SUITE 550, DENVER, CO, 80237, 303-437-9434 - 120,000,000 ($22,800,000.00) Equity, (File 333-133239 - Apr. 12) (BR. 06C) S-3ASR REALTY INCOME CORP, 220 W CREST ST, ESCONDIDO, CA, 92025-1707, 7607412111 - 0 ($0.00) Other, (File 333-133241 - Apr. 12) (BR. 08C) S-8 SEVERN BANCORP INC, 1919A WEST ST, ANNAPOLIS, MD, 21404, 3012684554 - 158,400 ($2,864,697.00) Equity, (File 333-133242 - Apr. 12) (BR. 07B) S-3 QUEST RESOURCE CORP, 701 EAST MAIN STREET, P.O. BOX 100, BENEDICT, KS, 66714, (316)698-2250 - 14,271,875 ($195,524,688.00) Equity, (File 333-133243 - Apr. 12) (BR. 04B) S-8 TEEKA TAN PRODUCTS, INC., 5499 NORTH FEDERAL HIGHWAY, SUITE D, BOCA RATON, FL, 33487, (561) 989-3600 - 10,000,000 ($900,000.00) Equity, (File 333-133244 - Apr. 12) (BR. 06B) N-2 H&Q LIFE SCIENCES INVESTORS, 30 ROWES WHARF, HAMBRECHT & QUIST FOURTH FLOOR, BOSTON, MA, 02110, 6175740500 - 61,162 ($1,000,000.00) Other, (File 333-133245 - Apr. 12) (BR. 18) N-2 Pacesetter Capital Corp., 2435 NORTH CENTRAL EXPRESSWAY, SUITE 200, RICHARDSON, TX, 75080, (972) 991-1597 - 0 ($146,500,000.00) Equity, (File 333-133246 - Apr. 12) (BR. ) S-8 SEARS HOLDINGS CORP, 3333 BEVERLY ROAD, HOFFMAN ESTATES, IL, 60179, 847-286-2500 - 5,000,000 ($678,750,000.00) Equity, (File 333-133247 - Apr. 12) (BR. 02) S-8 SEARS HOLDINGS CORP, 3333 BEVERLY ROAD, HOFFMAN ESTATES, IL, 60179, 847-286-2500 - 1,000,000 ($135,750,000.00) Equity, (File 333-133248 - Apr. 12) (BR. 02) S-3D APPLIED DIGITAL SOLUTIONS INC, 1690 SOUTH CONGRESS AVENUE, SUITE 200, DELRAY BEACH, FL, 33445, 561-805-8000 - 865,721 ($2,406,704.00) Equity, (File 333-133249 - Apr. 12) (BR. 11B) S-8 CRESCENT REAL ESTATE EQUITIES CO, 777 MAIN ST, STE 2100, FORT WORTH, TX, 76102, 8173212100 - 0 ($11,125,373.00) Equity, (File 333-133250 - Apr. 12) (BR. 08A) F-3ASR TELEFONICA S A, GRAN VIA 28, 28013 MADRID, U3, 00000, 00 34 91 584 0640 - 0 ($0.00) Debt, (File 333-133251 - Apr. 12) (BR. 11B) 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 ------------------------------------------------------------------------------------------------------- 4 KIDS ENTERTAINMENT INC NY 5.02,9.01 04/06/06 ABRAXAS PETROLEUM CORP NV 4.02 03/16/06 AMEND ACCENTIA BIOPHARMACEUTICALS INC 7.01,9.01 04/12/06 ACCESS INTEGRATED TECHNOLOGIES INC 3.01,9.01 04/12/06 ACROSS AMERICA REAL ESTATE CORP CO 7.01 04/12/06 ACUSPHERE INC DE 7.01,8.01,9.01 04/12/06 ADSOUTH PARTNERS, INC. NV 8.01 04/11/06 ADVANCED MICRO DEVICES INC DE 2.02,7.01,9.01 04/12/06 AFTERMARKET TECHNOLOGY CORP DE 2.02,7.01,9.01 04/12/06 AGILENT TECHNOLOGIES INC DE 1.01,9.01 04/06/06 ALBANY INTERNATIONAL CORP /DE/ DE 1.01,5.03,9.01 04/06/06 ALICO INC FL 2.02,8.01,9.01 04/10/06 ALICO INC FL 7.01,8.01,9.01 04/10/06 ALLEGHENY BANCSHARES INC WV 5.02 04/10/06 ALLERGAN INC DE 8.01,9.01 04/12/06 ALLERGAN INC DE 1.01,2.03,3.02,9.01 04/06/06 ALLIANCE RESOURCE PARTNERS LP DE 8.01,9.01 04/12/06 ALLIANCEBERNSTEIN HOLDING L.P. DE 7.01,9.01 04/11/06 ALLIANCEBERNSTEIN L.P. DE 7.01,9.01 04/11/06 ALLSTATE LIFE GLOBAL FUNDING DE 9.01 04/06/06 ALPHA SPACECOM INC NV 1.01 04/08/06 Alternative Loan Trust 2006-OA2 8.01,9.01 03/30/06 AMB PROPERTY CORP MD 2.02,8.01,9.01 04/11/06 AMDL INC DE 3.02,7.01,9.01 04/10/06 AMERICAN COMMUNITY BANCSHARES INC NC 5.02,9.01 04/11/06 AMERICAN EQUITY INVESTMENT LIFE HOLDI IA 7.01,9.01 04/11/06 AMERICAN FINANCIAL REALTY TRUST 8.01 04/11/06 American Home Mortgage Investment Tru DE 8.01,9.01 03/27/06 AMEND AMERICAN HOME MORTGAGE INVESTMENT TRU DE 8.01,9.01 03/27/06 AMEND AMERIPATH INC DE 9.01 01/31/06 AMEND AMS HEALTH SCIENCES INC OK 1.01,9.01 04/01/06 AMSURG CORP TN 7.01,9.01 04/11/06 AMTECH SYSTEMS INC AZ 1.01,2.03,9.01 04/07/06 ANADYS PHARMACEUTICALS INC 5.02 04/06/06 ANGELICA CORP /NEW/ MO 2.02,9.01 04/11/06 ANZA CAPITAL INC NV 4.01 04/10/06 AMEND APPALACHIAN BANCSHARES INC GA 8.01,9.01 04/11/06 Ardent Acquisition CORP DE 8.01,9.01 04/11/06 Argent Securities Inc. Series 2006-W3 2.01,9.01 03/14/06 ARK RESTAURANTS CORP NY 8.01 04/12/06 AROTECH CORP DE 1.01,3.02 04/11/06 ASSURED GUARANTY LTD 8.01 04/11/06 Atlantic Bancshares, Inc. SC 1.02,5.02 04/10/06 ATLAS AIR WORLDWIDE HOLDINGS INC DE 7.01,9.01 04/12/06 ATLAS AMERICA INC DE 7.01 04/11/06 ATLAS PIPELINE PARTNERS LP DE 7.01 04/11/06 AtriCure, Inc. DE 1.01,5.02,9.01 04/06/06 AUDIOVOX CORP DE 2.02,8.01 02/28/06 AURORA GOLD CORP DE 8.01,9.01 04/11/06 AUTONATION INC /FL DE 8.01,9.01 04/12/06 AVISTA CORP WA 1.01,2.03,9.01 04/06/06 AVON PRODUCTS INC NY 8.01,9.01 04/12/06 AVONDALE INC GA 1.01,9.01 04/06/06 BAKER MICHAEL CORP PA 4.01,9.01 04/07/06 BALLY TOTAL FITNESS HOLDING CORP DE 1.01,3.02,8.01,9.01 04/07/06 BANCSHARES OF FLORIDA INC FL 8.01,9.01 04/11/06 BANK JOS A CLOTHIERS INC /DE/ DE 8.01,9.01 04/12/06 BANK OF AMERICA CORP /DE/ DE 4.01,9.01 02/01/05 BANK OF AMERICA CORP /DE/ DE 4.01,9.01 11/23/05 Battle Mountain Gold Exploration Corp 5.02 04/12/06 BFC FINANCIAL CORP FL 7.01 04/11/06 BIONUTRICS INC NV 8.01,9.01 04/12/06 BIOPHAN TECHNOLOGIES INC NV 5.02,7.01,9.01 04/12/06 BOSTON SCIENTIFIC CORP DE 8.01,9.01 04/11/06 BRADY CORP WI 1.01,9.01 04/07/06 BRINKER INTERNATIONAL INC DE 5.02,9.01 04/07/06 BROADBAND WIRELESS INTERNATIONAL CORP NV 5.02 02/27/06 BROADCOM CORP CA 1.01,9.01 04/06/06 BROOKE CORP KS 8.01,9.01 04/11/06 Brooklyn Federal Bancorp, Inc. X1 1.01,9.01 04/11/06 BV Financial, Inc. X1 8.01,9.01 04/12/06 C H ROBINSON WORLDWIDE INC DE 8.01 04/11/06 C&D TECHNOLOGIES INC DE 2.05,9.01 04/06/06 CADMUS COMMUNICATIONS CORP/NEW VA 1.01 04/06/06 CAL-BAY INTERNATIONAL INC NV 8.01 04/11/06 CALLAWAY GOLF CO /CA DE 2.02,9.01 04/11/06 CALPINE CORP DE 7.01 04/12/06 CAPITAL ONE FUNDING, LLC 8.01,9.01 04/04/06 CAPITAL ONE MASTER TRUST NY 8.01,9.01 04/11/06 CARDIOGENESIS CORP /CA CA 8.01,9.01 04/12/06 CARLISLE COMPANIES INC DE 8.01 04/10/06 CASTLE A M & CO MD 7.01 04/12/06 CATHAY GENERAL BANCORP DE 3.02,8.01,9.01 04/11/06 CATO CORP DE 1.01,9.01 03/30/06 Center for Wound Healing, Inc. 2.01,9.01 04/07/06 CENTURY BANCORP INC MA 2.02,9.01 04/11/06 CERADYNE INC DE 2.02,9.01 04/12/06 CERIDIAN CORP /DE/ DE 5.02,9.01 04/06/06 CHARMING SHOPPES INC PA 1.01,9.01 04/07/06 CHIQUITA BRANDS INTERNATIONAL INC NJ 1.01 04/10/06 CHL Mortgage Pass-Through Trust 2006- 8.01,9.01 02/28/06 AMEND CIGMA METALS CORP FL 3.03,9.01 04/11/06 CIRCUIT CITY STORES INC VA 2.02,9.01 02/28/06 Citigroup Mortgage Loan Trust, Series 8.01,9.01 10/25/05 AMEND Citigroup Mortgage Loan Trust, Series 8.01,9.01 11/25/05 AMEND Citigroup Mortgage Loan Trust, Series 8.01,9.01 12/27/05 AMEND CITIZENS & NORTHERN CORP PA 2.02,9.01 03/31/06 CITIZENS FINANCIAL CORP/DE/ DE 2.02,9.01 04/12/06 COINSTAR INC DE 1.02 04/07/06 COLGATE PALMOLIVE CO DE 2.02,9.01 04/12/06 COMMERCE BANCORP INC /NJ/ NJ 2.02,9.01 04/12/06 COMMERCE BANCSHARES INC /MO/ MO 2.02 04/12/06 COMPUPRINT INC 1.01,3.02,9.01 04/06/06 CORNERSTONE REALTY FUND LLC CA 7.01,9.01 04/12/06 COTHERIX INC 1.01 04/12/06 COVAD COMMUNICATIONS GROUP INC DE 1.01 04/06/06 CPI CORP DE 1.01,9.01 04/06/06 CRA INTERNATIONAL, INC. MA 8.01 04/12/06 CREDIT & ASSET REP VEHICLE CORP ALLST DE 8.01,9.01 04/01/06 CWABS Asset-Backed Certificates Trust 8.01,9.01 03/28/06 CWHEQ Revolving Home Equity Loan Asse 8.01,9.01 03/30/06 CWHEQ Revolving Home Equity Loan Asse 8.01,9.01 03/30/06 DANAHER CORP /DE/ DE 1.01,2.02,9.01 04/12/06 DATALINK CORP MN 2.02,9.01 04/12/06 DAYTON POWER & LIGHT CO OH 8.01,9.01 04/06/06 dELiAs, Inc. DE 2.02,9.01 04/12/06 DELTA NATURAL GAS CO INC KY 1.01,2.04 04/12/06 DEPOMED INC CA 1.01,9.01 04/06/06 Deutsche Alt-A Securities, Inc. Mortg 8.01,9.01 11/25/05 AMEND Deutsche Alt-A Securities, Inc. Mortg 8.01,9.01 12/27/05 AMEND DICON FIBEROPTICS INC CA 1.01,9.01 04/12/06 DISCOVERY PARTNERS INTERNATIONAL INC DE 1.01,5.02,9.01 04/10/06 DOCUMENT SCIENCES CORP DE 1.01,9.01 04/06/06 DOLLAR FINANCIAL CORP DE 1.01 03/27/06 DOLLAR FINANCIAL GROUP INC NY 1.01 03/27/06 DOLLAR GENERAL CORP TN 1.01,1.02,9.01 04/06/06 DOUBLE EAGLE PETROLEUM CO MD 7.01,9.01 04/07/06 DOW CHEMICAL CO /DE/ DE 8.01,9.01 04/12/06 DPL INC OH 8.01,9.01 04/06/06 DUANE READE HOLDINGS INC 1.01,9.01 04/07/06 DYNEGY INC /IL/ IL 1.01,2.03,7.01,9.01 04/12/06 EBAY INC DE 8.01 04/11/06 EGL INC TX 1.01,9.01 04/06/06 Energy Transfer Partners, L.P. DE 2.02 04/11/06 ENGELHARD CORP DE 8.01,9.01 04/12/06 ENTERCOM COMMUNICATIONS CORP PA 1.01,9.01 04/06/06 ENXNET INC OK 7.01,9.01 03/15/06 FAMILY DOLLAR STORES INC DE 5.02,9.01 04/11/06 FAMILY DOLLAR STORES INC DE 5.02,9.01 04/11/06 AMEND FARMERS CAPITAL BANK CORP KY 8.01,9.01 04/12/06 FARMSTEAD TELEPHONE GROUP INC DE 4.02,9.01 04/05/06 FASTENAL CO MN 2.02,9.01 04/12/06 FIRST FINANCIAL HOLDINGS INC /DE/ DE 7.01,9.01 04/12/06 FIRST NATIONAL BANCSHARES INC /SC/ SC 2.02,9.01 04/12/06 FIRST NATIONAL COMMUNITY BANCORP INC PA 2.02,9.01 04/12/06 FOOTHILLS RESOURCES INC 4.01 04/06/06 FORTUNE OIL & GAS INC 8.01,9.01 03/02/06 FRANKLIN COVEY CO UT 2.02,9.01 04/11/06 GAIAM INC CO 1.01,5.02,9.01 04/10/06 GANNETT CO INC /DE/ DE 2.02,9.01 03/26/06 GENTEX CORP MI 5.02,9.01 04/12/06 GENTIVA HEALTH SERVICES INC DE 1.01 04/10/06 GLACIER BANCORP INC DE 5.02 04/11/06 GLADSTONE CAPITAL CORP MD 8.01,9.01 04/12/06 GLOBAL SIGNAL INC DE 1.01,5.02,9.01 04/05/06 GLOBALSANTAFE CORP 7.01 04/06/06 AMEND GLOBETEL COMMUNICATIONS CORP DE 5.02 04/07/06 GRAY TELEVISION INC GA 5.03,9.01 04/06/06 GTECH HOLDINGS CORP DE 2.02 04/12/06 HALLIBURTON CO DE 4.01,9.01 04/11/06 HALLIBURTON CO DE 4.01,9.01 04/11/06 HARLAND JOHN H CO GA 2.02,9.01 04/11/06 HARLEY DAVIDSON INC WI 2.02,9.01 04/12/06 HARTMARX CORP/DE DE 4.01,9.01 04/06/06 HEALTH SYSTEMS SOLUTIONS INC NV 2.01,9.01 04/06/06 HEALTHEXTRAS INC DE 1.01,5.02,9.01 04/06/06 HEMISPHERX BIOPHARMA INC DE 1.01,3.02,9.01 04/12/06 HERCULES OFFSHORE, INC. DE 7.01,9.01 04/11/06 Home Loan Trust 2006-HI1 DE 8.01,9.01 04/10/06 HYBRID FUELS INC NV 5.02,9.01 04/12/06 IBIS TECHNOLOGY CORP MA 1.01,9.01 04/12/06 IDAHO GENERAL MINES INC ID 1.01 04/05/06 INFINITY PROPERTY & CASUALTY CORP OH 8.01,9.01 04/11/06 INLAND RETAIL REAL ESTATE TRUST INC MD 1.01 04/12/06 instaCare Corp. NV 4.02 03/27/06 INTEGRA BANK CORP IN 5.02,7.01,9.01 04/12/06 INTEGRAL SYSTEMS INC /MD/ MD 8.01 04/11/06 INTERNATIONAL MONETARY SYSTEMS LTD /W WI 1.01,2.03,9.01 04/12/06 INTERNATIONAL RECTIFIER CORP /DE/ DE 7.01,9.01 04/12/06 INTERVEST BANCSHARES CORP DE 2.02,9.01 04/12/06 INTRAOP MEDICAL CORP 1.01,9.01 04/10/06 INVESTORS FINANCIAL SERVICES CORP DE 2.02,9.01 04/12/06 ISIS PHARMACEUTICALS INC DE 5.02 04/06/06 JACKSONVILLE BANCORP INC IL 2.02,9.01 04/12/06 KANSAS CITY SOUTHERN DE 8.01,9.01 04/10/06 KANSAS CITY SOUTHERN DE 8.01,9.01 04/10/06 KERR MCGEE CORP /DE DE 7.01 04/12/06 KINDRED HEALTHCARE, INC DE 3.01,7.01,9.01 04/11/06 KINTERA INC 2.02,9.01 04/11/06 LAM RESEARCH CORP DE 2.02,9.01 04/12/06 LB-UBS COMMERCIAL MORTGAGE TRUST 2006 1.01 04/10/06 LIGAND PHARMACEUTICALS INC DE 1.01 04/06/06 LINCOLN NATIONAL CORP IN 2.03,8.01 04/10/06 M & F WORLDWIDE CORP DE 2.02,9.01 04/12/06 MAGELLAN PETROLEUM CORP /DE/ DE 8.01,9.01 04/12/06 Maidenform Brands, Inc. DE 1.01 04/06/06 MATRIXX INITIATIVES INC DE 8.01 04/05/06 MEDIA GENERAL INC VA 2.02,9.01 04/12/06 MEDICAL MAKEOVER CORP OF AMERICA DE 8.01,9.01 04/11/06 MEDISTEM LABORATORIES, INC. 1.01,3.02 04/07/06 MEDTRONIC INC MN 7.01,8.01,9.01 04/11/06 MERCANTILE BANK CORP MI 2.02,9.01 04/12/06 MERCANTILE BANK CORP MI 2.02,7.01,9.01 04/12/06 MERRILL LYNCH DEPOSITOR INC PREFERRED DE 8.01,9.01 04/03/06 MERRILL LYNCH DEPOSITOR INC PREFERRED DE 8.01,9.01 04/03/06 MFC DEVELOPMENT CORP DE 8.01,9.01 04/07/06 MIDWEST AIR GROUP INC WI 8.01,9.01 04/10/06 MILLENNIUM BANKSHARES CORP VA 8.01 04/12/06 MILLS CORP DE 1.01,2.03,8.01 04/05/06 MOBILEMAIL (US) INC. NV 4.02,9.01 04/07/06 Money Tree, Inc. GA 1.02 04/11/06 MORGAN STANLEY CAPITAL I TRUST 2006-H DE 8.01,9.01 04/12/06 MortgageIT Holdings, Inc. MD 2.02,7.01,9.01 04/12/06 MOTHERS WORK INC DE 2.02,9.01 04/06/06 MUNICIPAL MORTGAGE & EQUITY LLC DE 2.02,9.01 04/11/06 National Health Partners Inc 8.01,9.01 04/12/06 NAVIGATORS GROUP INC DE 8.01 04/11/06 NAVISTAR FINANCIAL CORP DE 4.01 04/12/06 NAVISTAR INTERNATIONAL CORP DE 4.01,4.02,5.02,9.01 04/06/06 NETCO INVESTMENTS INC WA 2.01,3.02 04/10/06 NEW YORK COMMUNITY BANCORP INC DE 8.01,9.01 04/11/06 NEWALLIANCE BANCSHARES INC 8.01,9.01 04/11/06 Newkirk Realty Trust, Inc. MD 2.03,9.01 04/07/06 NEXTPHASE WIRELESS, INC. NV 2.01,9.01 04/07/06 NGP Capital Resources CO MD 7.01,9.01 04/12/06 NORTHERN BORDER PARTNERS LP DE 1.01,1.02,2.01,2.03,5.02, 04/06/06 5.03,7.01,8.01,9.01 NORTHERN BORDER PIPELINE CO TX 1.01,5.03,8.01,9.01 04/06/06 NORTHERN TECHNOLOGIES INTERNATIONAL C DE 2.02,9.01 04/11/06 NOVASTAR FINANCIAL INC MD 7.01,9.01 04/12/06 NYMEX HOLDINGS INC DE 1.01,9.01 04/06/06 NYMEX HOLDINGS INC DE 5.02 04/11/06 OMNICARE INC DE 1.01,9.01 04/06/06 ONEOK INC /NEW/ OK 1.01,2.01,5.02,7.01,9.01 04/06/06 Optionable Inc 1.01 04/11/06 OSCIENT PHARMACEUTICALS CORP MA 1.01,3.02,8.01,9.01 04/06/06 OSI PHARMACEUTICALS INC DE 8.01 04/11/06 PACER HEALTH CORP FL 2.01,9.01 12/06/05 PACER HEALTH CORP FL 2.01,9.01 12/06/05 AMEND PACIFIC MERCANTILE BANCORP CA 1.01,7.01,9.01 04/06/06 PALATIN TECHNOLOGIES INC DE 1.01,8.01,9.01 04/10/06 PAR PHARMACEUTICAL COMPANIES, INC. DE 1.01,9.01 03/16/06 PARKER DRILLING CO /DE/ DE 1.01,1.02,5.02,7.01,9.01 04/06/06 PEDIATRIC SERVICES OF AMERICA INC DE 1.01,9.01 04/06/06 PEETS COFFEE & TEA INC WA 1.01 04/10/06 PEOPLES FINANCIAL CORP /MS/ MS 2.02,9.01 04/12/06 PERFICIENT INC DE 1.01,2.01,3.02,7.01,9.01 04/06/06 PHARMACOPEIA DRUG DISCOVERY INC DE 7.01,9.01 04/12/06 PHOTONIC PRODUCTS GROUP INC NJ 5.02 04/12/06 PINOAK INC /NV/ NV 4.01,9.01 04/05/06 PLIANT CORP UT 8.01,9.01 04/07/06 PREFERREDPLUS TRUST SERIES MSD-1 DE 8.01,9.01 04/03/06 PRINCIPAL LIFE INSURANCE CO IA 9.01 04/07/06 PRINCIPAL LIFE INSURANCE CO IA 9.01 04/07/06 PRINCIPAL LIFE INSURANCE CO IA 9.01 04/07/06 PROGRESSIVE CORP/OH/ OH 2.02,9.01 04/12/06 PURE CYCLE CORP DE 2.02,9.01 04/12/06 QUANTA SERVICES INC DE 2.02,9.01 04/11/06 RAMBUS INC DE 5.02,9.01 04/11/06 RAMP Series 2006-NC3 Trust DE 8.01,9.01 04/11/06 RASER TECHNOLOGIES INC UT 1.01 04/06/06 RBC Bearings INC 8.01,9.01 04/12/06 REGAL BELOIT CORP WI 1.01,9.01 04/12/06 RES CARE INC /KY/ KY 7.01,9.01 04/12/06 RETAIL VENTURES INC OH 2.02,9.01 04/12/06 RIVAL TECHNOLOGIES INC A1 4.01,9.01 04/06/06 River Rock Entertainment Authority XX 5.02,9.01 04/10/06 Rosetta Resources Inc. DE 7.01,9.01 04/12/06 ROWE COMPANIES NV 1.01,2.05,9.01 04/06/06 ROYAL GOLD INC DE 8.01,9.01 04/11/06 SACO I Trust 2006-4 DE 9.01 03/30/06 SACO I Trust 2006-4 DE 9.01 03/30/06 SCHNITZER STEEL INDUSTRIES INC OR 1.01,9.01 04/10/06 SECURE COMPUTING CORP DE 2.02,9.01 04/10/06 SEQUA CORP /DE/ DE 9.01 04/12/06 SEQUOIA MORTGAGE TRUST 2004-12 8.01,9.01 03/20/06 Sequoia Mortgage Trust 2005-1 8.01,9.01 03/20/06 Sequoia Mortgage Trust 2005-2 8.01,9.01 03/20/06 Sequoia Mortgage Trust 2005-3 8.01,9.01 03/20/06 Sequoia Mortgage Trust 2005-4 8.01,9.01 03/20/06 SEVERN BANCORP INC MD 2.02,9.01 04/12/06 Shire plc 8.01,9.01 04/12/06 SILVERSTAR HOLDINGS LTD B0 1.01,2.01,9.01 04/10/06 SIMTEK CORP CO 1.01,9.01 12/30/05 SKYLYNX COMMUNICATIONS INC DE 1.01 03/13/06 SMART & FINAL INC/DE DE 1.01 04/06/06 SONICBLUE INC DE 8.01,9.01 02/28/06 Spansion Inc. DE 2.02,9.01 04/12/06 Standard Aero Holdings Inc. DE 2.02,4.02,9.01 04/10/06 STATION CASINOS INC NV 1.01,2.03,9.01 04/11/06 STERLING FINANCIAL CORP /PA/ PA 7.01,9.01 04/11/06 STEWART & STEVENSON SERVICES INC TX 1.01 04/06/06 STEWART ENTERPRISES INC LA 8.01,9.01 04/11/06 Stone Arcade Acquisition CORP DE 4.01,9.01 04/07/06 STRONGHOLD TECHNOLOGIES INC NV 1.01,5.03,9.01 02/06/06 Structured Asset Mortgage Investments DE 9.01 02/28/06 STUDIO ONE MEDIA, INC. DE 8.01 04/03/06 SUMMIT BANCSHARES INC /TX/ TX 2.02,7.01,9.01 04/12/06 SUPPORTSOFT INC DE 1.01,5.02,9.01 04/06/06 SYBRON DENTAL SPECIALTIES INC DE 1.01,3.03,5.03,8.01,9.01 04/10/06 SYCAMORE NETWORKS INC DE 1.01,9.01 04/12/06 TEEKA TAN PRODUCTS, INC. DE 8.01 04/11/06 TELKONET INC 9.01 01/31/06 AMEND TETON ENERGY CORP DE 1.01,9.01 04/10/06 TITAN INTERNATIONAL INC IL 8.01,9.01 04/12/06 TIVO INC DE 1.01 04/07/06 TLC VISION CORP A6 8.01,9.01 04/11/06 TOREADOR RESOURCES CORP DE 1.01,9.01 04/06/06 TWIN DISC INC WI 1.01,2.03,9.01 04/10/06 UMB FINANCIAL CORP MO 7.01,9.01 04/12/06 UNISOURCE ENERGY CORP AZ 8.01 04/12/06 UNITED SECURITY BANCSHARES CA 2.02,9.01 04/11/06 UNIVERSAL TECHNICAL INSTITUTE INC DE 2.02,9.01 04/12/06 Uphonia,Inc. DE 4.02,8.01 11/23/05 AMEND UPSTREAM BIOSCIENCES INC. NV 5.02,9.01 04/12/06 URANERZ ENERGY CORP. NV 1.01,3.02 03/03/06 AMEND US BANCORP \DE\ DE 8.01,9.01 04/12/06 US XPRESS ENTERPRISES INC NV 1.01,9.01 04/06/06 UTEK CORP 8.01,9.01 04/05/06 UTIX GROUP INC DE 1.01,9.01 04/07/06 UTIX GROUP INC DE 1.01,9.01 04/07/06 VIEWSONIC CORP DE 1.01 04/06/06 VIKING SYSTEMS INC NV 2.03,9.01 04/07/06 VILLAGEEDOCS INC CA 1.01,9.01 04/07/06 VITACUBE SYSTEMS HOLDINGS INC NV 8.01,9.01 04/12/06 VOUGHT AIRCRAFT INDUSTRIES INC 5.02 04/07/06 VOYAGER ENTERTAINMENT INTERNATIONAL I NV 8.01,9.01 04/12/06 Washington Mutual Mortgage Pass-Throu DE 9.01 03/28/06 WATER PIK TECHNOLOGIES INC DE 8.01,9.01 04/12/06 WESTAFF INC DE 1.02,5.02 04/07/06 WET SEAL INC DE 1.01,5.02,9.01 04/10/06 WHITE MOUNTAINS INSURANCE GROUP LTD D0 8.01,9.01 04/12/06 WILLIAMS SCOTSMAN INTERNATIONAL INC DE 7.01 04/12/06 WJ COMMUNICATIONS INC DE 1.01,5.02,7.01,9.01 04/10/06 WPCS INTERNATIONAL INC DE 1.01,9.01 04/11/06 XETHANOL CORP CO 1.01,3.02,9.01 04/06/06 AMEND XL Generation International Inc. NV 3.02 04/06/06 YP CORP NV 5.02,5.03,9.01 04/07/06 ZOOM TECHNOLOGIES INC DE 4.01,9.01 04/06/06