SEC NEWS DIGEST Issue 2006-245 December 21, 2006 COMMISSION ANNOUNCEMENTS SEC CHIEF FINANCIAL OFFICER MARGARET CARPENTER TO RETIRE The Securities and Exchange Commission today announced that chief financial officer Margaret J. Carpenter is retiring in January 2007 after more than 32 years in federal government service. As Associate Executive Director (Finance) in the SEC's Office of Financial Management, she has been the Commission's top financial officer since coming to the Commission in 1997. Among her many accomplishments, Ms. Carpenter directed the preparation of the SEC's first-ever audited financial statements, for the years 2004, 2005, and 2006, all of which received unqualified opinions from the Commission's auditor, the Government Accountability Office (GAO). She also played a vital role in strengthening the agency's internal controls and eliminating, as reported by the GAO last month, any material weaknesses. Chairman Cox stated, "Margie worked at the Commission during a time of unprecedented growth at the SEC, and she worked ably and tirelessly to strengthen the management of the agency's finances during this challenging time. We at the SEC are deeply thankful for her efforts. On a personal level, we will truly miss her energy and enthusiasm. She has been a good and trusted friend to America's investors, and we wish her the very best." Ms. Carpenter said, "I am honored to have had the opportunity to work with the superb professionals at the SEC. The mission of the agency is as important as ever, and I was proud to make my accomplishments at the SEC the capstone of my federal career." Prior to her service at the SEC, Ms. Carpenter held a number of senior budget and management positions at the Department of Interior for 13 years and began her federal career at the Office of Management and Budget. She earned an M.B.A. from the University of Michigan and a B.A. in economics from Smith College. Ms. Carpenter will be succeeded by Kristine M. Chadwick, CPA, as the agency's new Associate Executive Director (Finance) in the Office of Financial Management. (Press Rel. 2006-215) KRISTINE CHADWICK NAMED SEC'S CHIEF FINANCIAL OFFICER Securities and Exchange Commission Chairman Christopher Cox today announced that Kristine M. Chadwick, CPA, has been named the agency's Chief Financial Officer and Associate Executive Director (Finance). Ms. Chadwick most recently served as the Chief Financial Officer for the Department of Agriculture's Farm Service Agency, Foreign Agricultural Service, and Commodity Credit Corporation. In that capacity, she oversaw the primary financing arm for an array of domestic and international agricultural programs, with hundreds of field offices nationwide and over $30 billion in borrowing authority. "Kristine is coming to the SEC with a wealth of experience and knowledge in federal government finance, accounting, and budgets," Chairman Cox said. "She is exceptionally well-suited to build upon the SEC's recent successful efforts to bolster its internal controls and financial management practices. It's a pleasure to welcome Kristine to our team." Ms. Chadwick said, "Given the SEC's responsibilities for overseeing public companies and other participants in the securities markets, it is critically important that the agency manage its finances in just as exemplary a fashion. I look forward to working with the outstanding staff of the SEC to continue its strong record in this area." Ms. Chadwick is replacing Margaret J. Carpenter, who is retiring in January 2007 after 32 years in the federal government. Prior to joining the SEC, Ms. Chadwick also served in senior positions at the Census Bureau, FDIC, and the Resolution Trust Corporation, as well as in the private sector at Arthur Anderson & Co. She received her Masters in Accountancy from the University of Houston in 1986, and her B.S. degree from the University of Virginia in 1980. She started work at the SEC on Dec. 11, 2006. (Press Rel. 2006-216) JOINT RELEASE U.S. Securities and Exchange Commission (SEC) Financial Crimes Enforcement Network (FinCEN) SEC AND FINCEN SIGN INFORMATION SHARING AGREEMENT The Securities and Exchange Commission (SEC) and the Financial Crimes Enforcement Network (FinCEN) today announced that they have reached an agreement for the routine exchange of examination and enforcement information relating to SEC-regulated firms' compliance with the Bank Secrecy Act (BSA). The goal of the agreement is to assist in the identification, deterrence, and interdiction of terrorist financing and money laundering. The agreement will better ensure that SEC- regulated firms have robust anti-money laundering programs and assist the agencies' efforts to identify financial institutions with significant BSA violations or deficiencies and take enforcement and other action when appropriate. The BSA was designed to protect the U.S. financial system from money laundering and other financial crime through a system of regulatory controls and reporting aimed at increasing transparency in the U.S. financial system. SEC-regulated firms include, among others, broker-dealers in securities and investment companies. The agencies entered into a Memorandum of Understanding (MOU) under which the SEC will provide FinCEN with detailed information on a quarterly basis regarding the SEC's and the securities self-regulatory organizations' anti-money laundering examination and enforcement activities. For its part under the agreement, FinCEN will provide assistance and analytical reports to the SEC. The MOU is consistent with those that FinCEN has reached with the federal banking agencies and the Internal Revenue Service. "This agreement is another cornerstone in FinCEN's continuing effort to strengthen communication and cooperation among federal regulators that examine financial institutions for compliance with the Bank Secrecy Act and other anti-money laundering regulations to further support our ability to follow up on and address financial crime," said Robert Werner, Director of FinCEN. SEC Chairman Christopher Cox said, "We are pleased to formalize our already strong working relationship with FinCEN. The agreement will improve our joint efforts to ensure aggressive anti-money laundering compliance programs to deter potential money laundering and terrorist financing activities in the U.S." The SEC and FinCEN will meet regularly as part of the agencies' continuing efforts to improve anti-money laundering and anti-terrorist financing compliance. The SEC is an independent federal agency responsible for administering the federal securities laws. The SEC and the self-regulatory organizations (SROs) it oversees conduct examinations of the anti- money laundering obligations of securities firms and enforce compliance with the relevant SEC and SRO rules. The Financial Crimes Enforcement Network (FinCEN), a bureau within the U.S. Department of the Treasury, is the administrator of the BSA. FinCEN has promulgated regulations requiring financial institutions to report suspicious transactions, as well as implement anti-money laundering and customer identification programs. Financial institutions currently subject to these requirements include, among others, broker-dealers in securities and mutual funds. SEC Contact: John Heine, (202) 551-4120 FinCEN Contacts: Steve Hudak, (703) 905-5149 or Anne Marie Kelly, (703) 905-5023 (Press Rel. 2006- 217) ENFORCEMENT PROCEEDINGS SEC CHARGES TWO FORMER TYCO EXECUTIVES FOR FRAUD THAT OVERSTATED INCOME BY MORE THAN ONE-HALF BILLION DOLLARS; THIRD FORMER TYCO EXECUTIVE SETTLES FINANCIAL REPORTING AND RECORD-KEEPING CHARGES The Commission today filed a civil injunctive action in the U.S. District Court for the Southern District of New York against Richard D. Power and Edward Federman, two former executives of Tyco International Ltd. The Commission's complaint alleges that Power and Federman designed and implemented fraudulent accounting practices at Tyco and thereby violated the antifraud and record-keeping provisions of the federal securities laws and aided and abetted Tyco's violations of the antifraud, reporting, and record-keeping provisions. The complaint alleges that Richard J. "Skip" Heger, a third former Tyco executive, violated the record-keeping provisions of the federal securities laws and aided and abetted Tyco's violations of the reporting and record-keeping provisions. The complaint seeks permanent injunctions, disgorgement with prejudgment interest thereon, and penalties from each of the defendants, as well as an order barring Power and Federman from serving as an officer or director of a public company. The Commission's complaint alleges that Power and Federman inflated Tyco's operating income by hundreds of millions of dollars through the use of a sham transaction. In that transaction, Tyco charged authorized dealers of Tyco's ADT Security Services, Inc. (ADT) subsidiary a "dealer connection fee" whenever the company purchased security monitoring contracts from them. However, the connection fee was fully offset by a simultaneous increase in the purchase price ADT allocated to the dealers' security monitoring contracts. Thus, the transaction lacked economic substance. No additional money changed hands as a result of the dealer connection fee transaction. The sham transaction was designed by Power immediately following Tyco's 1997 merger with ADT Ltd. Federman subsequently defended the transaction when concerns were raised in meetings with Tyco's independent accountant. His defense was successful, and the income inflation from the transaction continued unabated. The complaint alleges that the transaction inflated Tyco's operating income by $567 million from the company's fiscal year 1998 through its fiscal quarter ended Dec. 31, 2002. The complaint alleges that Power and Federman further inflated Tyco's operating income by means of fraudulent acquisition accounting, including the pre-acquisition reduction of asset valuations and overstatement of liabilities in connection with several of Tyco's most significant business acquisitions. In addition, Federman engaged in the improper use of accounting reserves to enhance Tyco's reported financial results, directing the reversal of reserves at Tyco's fiscal year-end to offset an unanticipated $40 million compensation expense. Heger was responsible for the financial results of the Tyco division that included the company's security monitoring business. He approved division financial results that he knew, or was reckless in not knowing, had been inflated by the sham transaction and improper acquisition accounting and that had been enhanced or smoothed by the improper use of reserves. Heger, without admitting or denying the complaint's allegations, has consented to the entry of a proposed final judgment permanently enjoining him from further violating the record-keeping provisions and from aiding and abetting violations of the reporting and record- keeping provisions of the federal securities laws, and ordering him to pay disgorgement of $300,000, prejudgment interest of $100,000, and a penalty of $50,000. The Commission intends to have any disgorgement, prejudgment interest, and 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. [SEC v. Richard D. Power, Edward Federman, and Richard J. "Skip" Heger, Civil Action No. 06 CV 15343, USDC, SDNY] (LR-19953; AAE Rel. No. 2527) COMMISSION BRINGS SETTLED ENFORCEMENT ACTIONS AGAINST DEUTSCHE BANK SECURITIES, INC. AND REGISTERED REPRESENTATIVE MICHAEL G. VELASCO FOR DECEPTIVE MARKET TIMING AND LATE TRADING OF MUTUAL FUNDS On December 21, the Commission issued an Order Instituting Administrative and Cease-and-Desist Proceedings, Making Findings, and Imposing Remedial Sanctions and a Cease-and-Desist Order Pursuant to Sections 15(b) and 21B of the Securities Exchange Act of 1934 and Sections 9(b) and 9(f) of the Investment Company Act of 1940 (Order) against Deutsche Bank Securities, Inc. (DBSI). The Order finds that between March 2003 and September 2003, a registered representative (RR) at DBSI, a registered broker-dealer and a subsidiary of Deutsche Bank AG, defrauded mutual funds by engaging in deceptive practices designed to mislead mutual funds as to the identity of his customers. For example, various mutual funds identified the RR's customers as market timers, and funds rejected the customers' trades. In response, the RR opened new accounts for the customers and then executed trades for the customers in the same mutual funds that had rejected the customers' trades. The RR opened the new accounts to conceal the true identity of his customers and to mislead certain mutual funds into believing that the trades were coming from other DBSI customers, whose trading the funds had not blocked. In addition, the RR entered late trades for at least one customer. The RR received and entered orders to purchase, redeem, or exchange mutual fund shares after the 4:00 p.m. Eastern Time market close, but entered the orders as if they had been received prior to 4:00 p.m. This enabled the customer to receive the share price based on the prior net asset value (NAV) determined as of 4:00 p.m. Specifically, the RR entered the late trades on occasions when fund companies identified the customer as a market timer and blocked the customer's original orders, and the customer would then select another mutual fund in which to place trades, which often occurred after 4:00 p.m. ET. This conduct violated Rule 22c-1(a) adopted pursuant to Section 22(c) of the Investment Company Act. DBSI had inadequate procedures and systems to prevent and detect the RR's fraudulent conduct. DBSI also had inadequate procedures and systems for monitoring whether employees submitted orders for processing at that day's NAV only if they were received from customers before the market close. As a result of this conduct, the RR violated Section 17(a) of the Securities Act of 1933, Section 10(b) of the Exchange Act and Rule 10b-5 thereunder. DBSI willfully violated Rule 22c-1, as adopted under Section 22(c) of the Investment Company Act, and the RR aided and abetted DBSI's violations of Rule 22c-1. In addition, DBSI failed reasonably to supervise the RR, with a view to preventing his violations of the antifraud provisions and Rule 22c-1 of the federal securities laws, pursuant to Section 15(b)(4) of the Exchange Act. Based on the above, the Order censures DBSI, directs DBSI shall cease and desist from committing or causing any violations and any future violations of Rule 22c-1(a) as adopted under Section 22(c) of the Investment Company Act, and directs DBSI to pay disgorgement of $202,835 plus prejudgment interest of $37,284 and a civil money penalty in the amount of $202,835, for a total of payment of $442,954. DBSI consented to the issuance of the Order without admitting or denying any of the findings in the Order. In a related matter, the Commission announced that it filed an enforcement action in the United States District Court against Michael G. Velasco, a former RR at DBSI. In its complaint, the Commission alleges that Velasco defrauded mutual funds by engaging in deceptive practices to circumvent mutual funds' restrictions on his market timing customers. Velasco has consented to the entry of a final judgment in this action, without admitting or denying the allegations in the complaint, permanently enjoining him from violating Section 17(a) of the Securities Act, Section 10(b) of the Exchange Act, and Rule 10b-5, directing him to pay disgorgement of $60,824.26 plus prejudgment interest of $8,063.17, and directing him to pay a civil penalty of $60,824.26. The Commission would like to acknowledge the assistance of the New York Attorney General in this matter. (Rel. 34-54993; IC-27607; File No. 3-12514); [SEC v. Michael G. Velasco, Civil Action No. 06 15345, WHP/KNF, SDNY] (LR-19954) IN THE MATTER OF DEUTSCHE ASSET MANAGEMENT, INC. AND DEUTSCHE INVESTMENT MANAGEMENT AMERICAS, INC. On December 21, the Commission issued an Order Instituting Administrative and Cease-and-Desist Proceedings, Making Findings, Imposing Remedial Sanctions and a Cease-and-Desist Order Pursuant to Sections 203(e) and 203(k) of the Investment Advisers Act of 1940 and Sections 9(b) and 9(f) of the Investment Company Act of 1940 (Order) against Deutsche Asset Management, Inc. (DAMI) and Deutsche Investment Management Americas, Inc. (DIMA). The Order finds that from approximately late 1997 through March 2003, DAMI and DIMA two registered investment advisory subsidiaries of Deutsche Bank AG (Deutsche Bank) allowed certain investors to engage in short-term trading in a manner inconsistent with the respective mutual funds' prospectus disclosures, and also failed to disclose these market timing arrangements to the funds' trustees. Specifically, from July 2000 through March 2003, DAMI entered into a "sticky asset" arrangement with a hedge fund. Pursuant to this arrangement, DAMI permitted the hedge fund to market time three Deutsche Bank mutual funds, in exchange for the hedge fund maintaining a static investment in the same mutual funds. This arrangement, which DAMI failed to disclose to the funds' board of trustees, was inconsistent with restrictions on market timing set forth in the funds' prospectuses. In addition, beginning at least as early as 1997 and continuing into 2002, DIMA entered into trading arrangements with six investors allowing them to market time at least 15 different mutual funds in the Scudder and Kemper fund families. These arrangements, which DIMA failed to disclose to the relevant funds' board of trustees, were inconsistent with restrictions on market timing in the relevant funds' prospectuses. DAMI and DIMA benefited from the market timing. For example, through the trading arrangements, DAMI and DIMA increased the total amount of assets under management in the funds they advised, thereby increasing the advisory fees that DAMI and DIMA earned. While DAMI and DIMA were earning these fees, the market timing trading harmed the mutual funds by, among other things, causing significant dilution. By virtue of the activities described herein, DAMI and DIMA willfully violated Sections 206(1) and 206(2) of the Investment Advisers Act of 1940 and Section 34(b) of the Investment Company Act of 1940. Based on the above, the Order censures DAMI and DIMA, directs DAMI and DIMA to cease and desist from committing or causing any violations and any future violations of the provisions referred to above, directs DAMI and DIMA, jointly and severally, to pay disgorgement of $17,200,000, and directs DAMI and DIMA to comply with certain undertakings. DAMI and DIMA consented to the issuance of the Order without admitting or denying any of the findings in the Order. The Commission would like to acknowledge the assistance of the New York Attorney General in this matter. (Rel. IA-2575; IC-27606; File No. 3-12513) ADMINISTRATIVE PROCEEDING IN THE MATTER OF INTERSTATE BAKERIES CORPORATION On December 21, 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 (Order) against IBC. The Order finds that IBC violated the record- keeping, internal controls and reporting provisions of the Exchange Act in connection with its financial reporting of its workers' compensation reserves and, consequently, its earnings during the second and third quarters of fiscal 2004. The Order further finds that IBC has failed to file timely Forms 10-K for fiscal 2004, 2005, and 2006, and has failed to file timely Forms 10-Q for each of its fiscal 2005 and fiscal 2006 quarters. The Order finds that as a result of this conduct, the company violated 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, and orders the company to cease and desist from violating those provisions. IBC settled to the entry of the Commission's order without admitting or denying the Commission's findings. (Rel. 34-54994; AAE Rel. 2528; File No. 3-12515) INVESTMENT COMPANY ACT RELEASES THE GMS GROUP, LLC, ET AL. An order has been issued on an application filed by The GMS Group, LLC (Sponsor), et al. under Section 6(c) of the Investment Company Act for exemptions from Sections 2(a)(32), 2(a)(35), 14(a), 19(b), 22(d) and 26(a)(2)(C) of the Act and Rules 19b-1 and 22c-1 under the Act, under Sections 11(a) and 11(c) of the Act to approve certain offers of exchange, rollover privileges and conversion offers, and under Sections 6(c) and 17(b) of the Act granting an exemption from Section 17(a) of the Act. The order would permit certain unit investment trusts to: (a) impose sales charges on a deferred basis and waive the deferred sales charge in certain cases; (b) publicly offer units without requiring the Sponsor to take for its own account or place with others $100,000 worth of units; (c) offer unitholders certain exchange and rollover privileges and conversion offers; (d) distribute capital gains resulting from the sale of portfolio securities within a reasonable time after receipt; and (e) sell portfolio securities of a terminating series of the trust to a new series of the trust. (Rel. IC-27597 - December 12) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED AMENDMENT The National Futures Association filed a notice of immediate effectiveness of a proposed amendment relating to the Interpretive Notice to Compliance Rule 2-9 Regarding FCM and IB AML Program Requirements. Publication is expected in the Federal Register during the week of December 25. (Rel. 34-54956) APPROVAL OF PROPOSED RULE CHANGES The Commission approved a proposed rule change filed by the Fixed Income Clearing Corporation (SR-FICC-2006-07) that will clarify the frequency and timing of certain reports that FICC provides to its members/participants. Publication is expected in the Federal Register during the week of December 25. (Rel. 34-54957) The Commission approved a proposed rule change (SR-CHX-2006-30) submitted by the Chicago Stock Exchange to permit routing from the matching system to a destination selected by a participant. Publication is expected in the Federal Register during the week of December 25. (Rel. 34-54963) The Commission approved a proposed rule change (SR-FICC-2006-15) filed by the Fixed Income Clearing that would modify its rules to diversify and standardize Clearing Fund collateral requirements across the divisions to improve liquidity and minimize risk for its members. Publication is expected in the Federal Register during the week of December 25. (Rel. 34-54969) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES The National Securities Clearing Corporation filed a proposed rule change (SR-NSCC-2006-13) under Section 19(b)(3)(A) of the Securities Exchange Act. The proposed rule change, which was effective upon filing, will harmonize various aspects of NSCC's rules with the rules of its clearing agency affiliates, the Fixed Income Clearing Corporation and The Depository Trust Company. Publication is expected in the Federal Register during the week of December 25. (Rel. 34- 54958) A proposed rule change (SR-NASDAQ-2006-058) filed by The NASDAQ Stock Market to permit orders to peg to the midpoint of the best bid and best offer 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 December 25. (Rel. 34-54968) 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: . SB-2 UNIPRO FINANCIAL SERVICES INC, 1450 S. DIXIE HIGHWAY, SUITE 200, BOCA RATON, FL, 33432, 5612895175 - 0 ($20,685,635.00) Equity, (File 333-139498 - Dec. 20) (BR. 11C) S-1 WILLBROS GROUP INC, DRESDNER BANK BUILDING, 50TH STREET 8TH FLOOR PO BOX 850048, PANAMA 5 REPUBLIC OF, R1, 00000, 5072639282 - 4,280,714 ($80,991,108.88) Equity, (File 333-139499 - Dec. 20) (BR. 04C) S-3 COBIZ INC, 821 - 17TH STREET, SUITE 900, DENVER, CO, 80202, 3032932265 - 0 ($144,440,000.00) Other, (File 333-139500 - Dec. 20) (BR. 07A) S-8 IXYS CORP /DE/, 3540 BASSETT ST, SANTA CLARA, CA, 95054, 4089540500 - 4,631,250 ($42,283,312.50) Equity, (File 333-139502 - Dec. 20) (BR. 10B) S-3 Somaxon Pharmaceuticals, Inc., 12750 HIGH BLUFF DRIVE, SUITE 310, SAN DIEGO, CA, 92130, (858) 509-3670 - 0 ($75,000,000.00) Other, (File 333-139503 - Dec. 20) (BR. 01A) S-11 Inland American Real Estate Trust, Inc., 2901 BUTTERFIELD ROAD, OAK BROOK, IL, 60523, 630-218-8000 - 0 ($5,380,000,000.00) Equity, (File 333-139504 - Dec. 20) (BR. 08A) S-3ASR Core Laboratories LP, 6316 WINDFERN ROAD, HOUSTON, TX, 77040, (713) 328-2673 - 0 ($300,000,000.00) Debt Convertible into Equity, (File 333-139506 - Dec. 20) (BR. 04) S-3 Stanwich Asset Acceptance CO LLC, SEVEN GREENWICH OFFICE PARK, 599 WEST PUTNAM AVENUE, GREENWICH, CT, 06830, 204-661-6186 - 0 ($1,000,000.00) Mortgage Backed Securities, (File 333-139507 - Dec. 20) (BR. 05) SB-2 Inrob Tech Ltd., 1515 TROPICANA AVE, SUITE 140, LAS VEGAS, NV, 89119, 702-795-3601 - 18,405,000 ($4,969,935.00) Equity, (File 333-139508 - Dec. 20) (BR. 11A) S-8 IPG PHOTONICS CORP, 50 OLD WEBSTER ROAD, OXFORD, MA, 01540, 5083731100 - 10,000,000 ($243,000,000.00) Equity, (File 333-139509 - Dec. 20) (BR. 10) S-8 ELBIT SYSTEMS LTD, ADVANCED TECHNOLOGY CENTER, PO BOX 539, HAIFA, ISRAEL, L3, 31053, 01197248316626 - 2,500,000 ($84,387,500.00) Equity, (File 333-139512 - Dec. 20) (BR. 05B) S-8 COLLECTORS UNIVERSE INC, COLLECTORS UNIVERSE, INC., 1921 E. ALTON AVENUE, SANTA ANA, CA, 92705, 9495671234 - 1,355,000 ($17,425.30) Equity, (File 333-139513 - Dec. 20) (BR. 08A) S-1 PARTICLE DRILLING TECHNOLOGIES INC/NV, 11757 KATY FREEWAY, SUITE 1300, HOUSTON, TX, 77002, 713-223-3031 - 0 ($23,465,000.00) Equity, (File 333-139514 - Dec. 20) (BR. 04B) SB-2 Safe Rx Pharmacies, Inc., 503 FOURTH STREET, SOUTH POINT, OH, 45680, 304.522.0435 - 2,851,476 ($4,948,150.60) Equity, (File 333-139515 - Dec. 20) (BR. ) S-8 RIGEL PHARMACEUTICALS INC, 1180 VETERANS BOULEVARD, SOUTH SAN FRANCISCO, CA, 94080, 0 ($946,213.00) Equity, (File 333-139516 - Dec. 20) (BR. 01B) S-8 KREISLER MANUFACTURING CORP, 180 VAN RIPER AVE, ELMWOOD PARK, NJ, 07407, 201-791-0700 - 0 ($1,336,068.50) Equity, (File 333-139517 - Dec. 20) (BR. 05B) S-8 GENERAL DYNAMICS CORP, 2941 FAIRVIEW PARK DRIVE, SUITE 100, FALLS CHURCH, VA, 22042-4513, 7038763000 - 0 ($1.00) Equity, (File 333-139518 - Dec. 20) (BR. 06B) S-8 TUTOGEN MEDICAL INC, 1719 ROUTE 10 STE 314, STE 130, PARSIPPANY, NJ, 07054, 973-359-84 - 1,000,000 ($6,600,000.00) Equity, (File 333-139519 - Dec. 20) (BR. 09A) S-3 BANNER CORP, 10 S FIRST AVENUE, WALLA WALLA, WA, 99362, 5095273636 - 100,000,000 ($100,000,000.00) Equity, (File 333-139520 - Dec. 20) (BR. 07A) F-3ASR EMPRESA BRASILEIRA DE AERONAUTICA S.A., AV. BRIGADEIRO FARIA LIMA 2170, SAO JOSE DOS CAMPOS, D5, 12227901, 551239274404 - 0 ($0.00) Equity, (File 333-139521 - Dec. 20) (BR. 05A) S-8 ALTRIA GROUP, INC., 120 PARK AVE, NEW YORK, NY, 10017, 9176634000 - 0 ($931,260,000.00) Equity, (File 333-139522 - Dec. 20) (BR. 04B) S-8 ALTRIA GROUP, INC., 120 PARK AVE, NEW YORK, NY, 10017, 9176634000 - 0 ($1,227,570,000.00) Equity, (File 333-139523 - Dec. 20) (BR. 04B) S-3 KULICKE & SOFFA INDUSTRIES INC, 1005 VIRGINIA DRIVE, FT. WASHINGTON, PA, 19034, 2157846000 - 200,000 ($1,622,000.00) Equity, (File 333-139524 - Dec. 20) (BR. 10B) S-1 FGX International Holdings LTD, 500 GEORGE WASHINGTON HIGHWAY, SMITHFIELD, RI, 02917, (401) 231-3800 - 0 ($143,750,000.00) Equity, (File 333-139525 - Dec. 20) (BR. ) S-3 INTELLIGROUP INC, 499 THORNALL STREET, EDISON, NJ, 08837, 7325901600 - 24,313,725 ($32,337,254.25) Equity, (File 333-139526 - Dec. 20) (BR. 03C) SB-2 Surge Global Energy, Inc., 12220 EL CAMINO REAL, #400, SAN DIEGO, CA, 92130, 858-704-5010 - 11,400,000 ($6,669,000.00) Equity, (File 333-139527 - Dec. 20) (BR. 04A) SB-2 Disaster Preparedness Systems Inc., 3531 COMMERCIAL STREET, VANCOUVER, A1, V5N 4E8, 250-888-5586 - 0 ($2,259,159.00) Equity, (File 333-139528 - Dec. 20) (BR. ) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: 1.01 Entry into a Material Definitive Agreement 1.02 Termination of a Material Definitive Agreement 1.03 Bankruptcy or Receivership 2.01 Completion of Acquisition or Disposition of Assets 2.02 Results of Operations and Financial Condition 2.03 Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant 2.04 Triggering Events That Accelerate or Increase a Direct Financial Obligation under an Off-Balance Sheet Arrangement 2.05 Cost Associated with Exit or Disposal Activities 2.06 Material Impairments 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing 3.02 Unregistered Sales of Equity Securities 3.03 Material Modifications to Rights of Security Holders 4.01 Changes in Registrant's Certifying Accountant 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review 5.01 Changes in Control of Registrant 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year 5.04 Temporary Suspension of Trading Under Registrant's Employee Benefit Plans 5.05 Amendments to the Registrant's Code of Ethics, or Waiver of a Provision of the Code of Ethics 6.01. ABS Informational and Computational Material. 6.02. Change of Servicer or Trustee. 6.03. Change in Credit Enhancement or Other External Support. 6.04. Failure to Make a Required Distribution. 6.05. Securities Act Updating Disclosure. 7.01 Regulation FD Disclosure 8.01 Other Events 9.01 Financial Statements and Exhibits 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 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 ------------------------------------------------------------------------------------------------------- 3COM CORP DE 2.02,9.01 12/20/06 3D SYSTEMS CORP DE 1.01,9.01 12/18/06 A CONSULTING TEAM INC NY 1.01 12/15/06 AAR CORP DE 2.02,9.01 12/20/06 ABOVENET INC DE 8.01 12/15/06 ACCENTURE LTD 2.02,9.01 12/20/06 ACCENTURE SCA 2.02,9.01 12/20/06 ACL SEMICONDUCTOR INC 4.01,9.01 12/20/06 ACTUANT CORP WI 2.02,9.01 12/20/06 ADAMS GOLF INC DE 1.01,8.01,9.01 12/15/06 ADVANCED MICRO DEVICES INC DE 1.01,5.02,5.03,9.01 12/16/06 ADVENTRX PHARMACEUTICALS INC DE 5.02,9.01 12/20/06 ADVO INC DE 1.01,9.01 12/18/06 AERO GROUP INCORPORATED UT 4.01 09/16/06 AFFYMETRIX INC DE 5.02,9.01 12/19/06 AFTERMARKET TECHNOLOGY CORP DE 7.01 12/20/06 AIR PRODUCTS & CHEMICALS INC /DE/ DE 7.01,9.01 12/20/06 AIRTRAN HOLDINGS INC NV 8.01,9.01 12/19/06 AKESIS PHARMACEUTICALS, INC. NV 1.01,2.03,3.02,8.01,9.01 12/15/06 ALANCO TECHNOLOGIES INC AZ 1.01 12/20/06 ALLEGHENY TECHNOLOGIES INC DE 1.01,9.01 12/15/06 ALLIANCE IMAGING INC /DE/ DE 5.02,9.01 12/14/06 ALLOY INC DE 1.01,5.02,9.01 12/19/06 ALLSTATE CORP DE 5.02,9.01 12/20/06 ALLSTATE LIFE INSURANCE CO 8.01,9.01 12/20/06 ALLSTATE LIFE INSURANCE CO OF NEW YOR 8.01,9.01 12/20/06 Alphatec Holdings, Inc. DE 5.02,9.01 12/14/06 Alternative Loan Trust 2006-39CB 8.01,9.01 11/29/06 Alternative Loan Trust 2006-41CB 8.01,9.01 12/18/06 Alternative Loan Trust 2006-OA22 8.01,9.01 12/11/06 Altra Holdings, Inc. DE 8.01,9.01 12/20/06 Altra Industrial Motion, Inc. DE 8.01,9.01 12/20/06 Altus Pharmaceuticals Inc. DE 8.01,9.01 12/19/06 Altus Pharmaceuticals Inc. DE 7.01,9.01 12/19/06 AMEND AMEDIA NETWORKS, INC. DE 1.01,2.03,8.01 12/12/06 AMERICAN ITALIAN PASTA CO DE 3.01,8.01,9.01 12/15/06 American Racing Capital, Inc. NV 1.01,8.01,9.01 11/21/06 AMERICAN TECHNOLOGY CORP /DE/ DE 4.02,7.01,9.01 12/15/06 American Telecom Services Inc 8.01,9.01 12/20/06 AMERICAN TOWER CORP /MA/ DE 8.01,9.01 12/20/06 Ames True Temper, Inc. DE 2.02,9.01 12/20/06 ANHEUSER-BUSCH COMPANIES, INC. DE 8.01,9.01 12/20/06 ANIKA THERAPEUTICS INC MA 5.02,9.01 12/14/06 ANTS SOFTWARE INC DE 2.03,3.02 12/20/06 APPLEBEES INTERNATIONAL INC DE 1.01,2.03,9.01 12/18/06 APPLIED SIGNAL TECHNOLOGY INC CA 2.02,9.01 12/20/06 ARAMARK CORP/DE DE 8.01,9.01 12/20/06 Ardent Acquisition CORP DE 1.01,9.01 12/15/06 ARK RESTAURANTS CORP NY 2.02,8.01,9.01 12/20/06 ARTESIAN RESOURCES CORP DE 8.01 12/19/06 Asset Backed Securities CORP Home Equ DE 8.01,9.01 12/19/06 ASSURANCEAMERICA CORP NV 4.01,9.01 11/30/06 AMEND ASSURED GUARANTY LTD 1.01,9.01 12/13/06 ASSURED GUARANTY LTD 1.01,9.01 12/18/06 AUTODESK INC DE 5.02,9.01 12/14/06 AVICI SYSTEMS INC DE 5.02,9.01 12/19/06 AVIS BUDGET GROUP, INC. DE 1.01,9.01 12/20/06 BALLY TOTAL FITNESS HOLDING CORP DE 5.02,8.01,9.01 12/14/06 BANDAG INC IA 5.02,8.01,9.01 12/14/06 BANK ONE AUTO SECURITIZATION TRUST 20 DE 8.01,9.01 12/20/06 BANNER CORP WA 8.01 12/20/06 BAR HARBOR BANKSHARES ME 8.01 12/20/06 BDC Capital, Inc. MN 8.01 12/14/06 BDC Capital, Inc. MN 5.02 10/16/06 AMEND BEACON POWER CORP DE 7.01,9.01 12/18/06 Bear Stearns Asset Backed Securities DE 9.01 11/30/06 Bear Stearns Mortgage Funding Trust 2 DE 9.01 11/30/06 BEAZER HOMES USA INC DE 5.03,8.01,9.01 12/20/06 BEHRINGER HARVARD REIT I INC MD 7.01,9.01 12/20/06 BENACQUISTA GALLERIES INC NV 8.01 12/18/06 Bidz.com, Inc. CA 5.02,9.01 12/18/06 BIG DOG HOLDINGS INC DE 1.01,2.03,7.01 11/28/06 BigString CORP DE 8.01,9.01 12/18/06 BIOJECT MEDICAL TECHNOLOGIES INC OR 4.01,8.01,9.01 12/14/06 BLUE COAT SYSTEMS INC DE 3.01,9.01 12/14/06 BLUE RIDGE REAL ESTATE CO PA 1.01,2.03,9.01 12/15/06 BLYTH INC DE 1.01 12/20/06 BNS HOLDING, INC. 4.01,9.01 12/08/06 AMEND BOSTON PRIVATE FINANCIAL HOLDINGS INC MA 8.01,9.01 12/20/06 BOWNE & CO INC DE 5.02 12/14/06 BRE PROPERTIES INC /MD/ MD 7.01,9.01 12/19/06 BRIDGE BANCORP INC NY 8.01,9.01 12/19/06 BROOKE CORP KS 7.01,9.01 12/18/06 BUILDING MATERIALS CORP OF AMERICA DE 8.01,9.01 12/20/06 CADENCE DESIGN SYSTEMS INC DE 2.03,3.02,8.01,9.01 12/14/06 CAM COMMERCE SOLUTIONS INC DE 1.01 12/19/06 CAM COMMERCE SOLUTIONS INC DE 1.01 12/20/06 CAMCO FINANCIAL CORP DE 8.01,9.01 12/19/06 CANARGO ENERGY CORP DE 7.01,9.01 12/18/06 CANYON COPPER CORP. 7.01,9.01 12/19/06 CAPITAL AUTO RECEIVABLES LLC DE 8.01,9.01 12/14/06 CAREER EDUCATION CORP DE 5.02,9.01 12/19/06 CARMAX INC VA 2.02,9.01 12/20/06 CASCADE CORP OR 1.01,2.01,9.01 12/14/06 CASPIAN INTERNATIONAL OIL CORP DE 5.02,9.01 12/05/06 CASUAL MALE RETAIL GROUP INC DE 2.04,9.01 12/18/06 CEC ENTERTAINMENT INC KS 2.02,4.02,9.01 11/13/06 AMEND CELLSTAR CORP DE 1.01,9.01 11/20/06 CENTRAL HUDSON GAS & ELECTRIC CORP NY 1.01,2.03,9.01 12/19/06 CENTRAL PACIFIC FINANCIAL CORP HI 8.01,9.01 12/20/06 CENTURYTEL INC LA 1.01,8.01,9.01 12/19/06 CEPHALON INC DE 1.01,3.02,8.01 12/19/06 CH ENERGY GROUP INC NY 1.01,2.03,9.01 12/19/06 CHENIERE ENERGY INC DE 5.02,9.01 12/15/06 CHESAPEAKE ENERGY CORP OK 5.02,9.01 12/15/06 CHICOS FAS INC FL 5.02 12/18/06 CHINA EXPERT TECHNOLOGY, INC. NV 1.01,9.01 12/18/06 CHINA EXPERT TECHNOLOGY, INC. NV 1.01,9.01 12/12/06 AMEND CHORDIANT SOFTWARE INC DE 3.01,9.01 12/19/06 Citicorp Mortgage Securities Trust, S DE 9.01 12/20/06 CITIZENS COMMUNICATIONS CO DE 5.02 12/20/06 CLOROX CO /DE/ DE 8.01,9.01 12/20/06 CN BANCORP INC MD 8.01,9.01 12/18/06 COACH INDUSTRIES GROUP INC NV 1.01,9.01 12/05/06 COBIZ INC CO 1.01,9.01 12/19/06 COGNOS INC CA 2.02,9.01 12/20/06 COHERENT INC DE 3.01,8.01,9.01 12/15/06 Cold Spring Capital Inc. DE 8.01,9.01 12/19/06 COLLINS & AIKMAN CORP DE 1.01 12/14/06 COMMONWEALTH BANKSHARES INC VA 8.01,9.01 12/19/06 COMMONWEALTH EDISON CO IL 1.01,2.03,9.01 12/19/06 CONSECO INC DE 5.05 12/14/06 CONSECO INC DE 5.02 08/09/06 AMEND CONSOLIDATED ENERGY INC WY 1.01,2.03,9.01 12/15/06 CONTANGO OIL & GAS CO DE 1.01,2.01,9.01 12/14/06 COOPER TIRE & RUBBER CO DE 1.01,9.01 12/18/06 COOPER TIRE & RUBBER CO DE 5.02,9.01 12/19/06 Cooper-Standard Holdings Inc. DE 8.01,9.01 12/18/06 Copano Energy, L.L.C. DE 8.01,9.01 12/19/06 CORINTHIAN COLLEGES INC 5.02,9.01 12/15/06 CRYOLIFE INC FL 1.01,8.01,9.01 12/15/06 CURIS INC DE 5.02,9.01 12/14/06 CWABS Asset-Backed Certificates Trust DE 9.01 09/29/06 CYANOTECH CORP NV 8.01 12/18/06 CYBER DIGITAL INC NY 1.01 12/14/06 CYGNE DESIGNS INC DE 2.02,9.01 12/20/06 CYTOKINETICS INC 8.01,9.01 12/20/06 DAKOTA GROWERS PASTA CO INC ND 7.01,9.01 12/20/06 DARDEN RESTAURANTS INC FL 2.02,9.01 12/19/06 DATAJUNGLE SOFTWARE INC NV 5.02 12/15/06 DATAMEG CORP DE 8.01 12/20/06 DAVITA INC DE 1.01,5.02,5.03,9.01 12/14/06 DELL INC DE 5.02,9.01 12/15/06 DELMARVA POWER & LIGHT CO /DE/ DE 1.01,2.03,9.01 12/20/06 DENDRITE INTERNATIONAL INC NJ 1.01,9.01 12/14/06 DENNYS CORP DE 1.01,2.03,9.01 12/15/06 DIGITAL ANGEL CORP DE 5.02,9.01 12/18/06 DIGITAL RECORDERS INC NC 7.01,9.01 12/20/06 Double-Take Software, Inc. DE 1.01,3.02,5.03,9.01 12/14/06 DreamWorks Animation SKG, Inc. 1.01,9.01 12/18/06 DYNTEK INC DE 5.02 12/14/06 ECOLAB INC DE 2.03 12/14/06 ECOSPHERE TECHNOLOGIES INC FL 1.01,3.02,9.01 12/19/06 EDEN ENERGY CORP NV 7.01,9.01 12/19/06 EDISON INTERNATIONAL CA 5.03 12/18/06 EDUCATION FUNDING CAPITAL I, LLC DE 8.01,9.01 12/15/06 EDUCATION FUNDING CAPITAL TRUST III DE 8.01,9.01 12/15/06 EDUCATION FUNDING CAPITAL TRUST-IV DE 6.04,9.01 12/15/06 EDULINK INC NV 1.01,2.01,5.01,5.02, 08/11/06 AMEND 5.03,5.06,9.01 EMCORE CORP NJ 5.02,5.03,9.01 12/14/06 EMERSON ELECTRIC CO MO 7.01 12/20/06 ENCYSIVE PHARMACEUTICALS INC DE 8.01 12/19/06 Endeavor Acquisition Corp. DE 1.01,3.02,5.01,8.01,9.01 12/18/06 ENDEAVOUR INTERNATIONAL CORP NV 8.01,9.01 12/20/06 EPIX Pharmaceuticals, Inc. 8.01 12/08/06 ERICO INTERNATIONAL CORP 1.01,3.03,9.01 12/20/06 ERIE INDEMNITY CO PA 5.03 12/20/06 ESB FINANCIAL CORP PA 8.01,9.01 12/20/06 ESCALA GROUP INC NY 5.02,9.01 12/15/06 EXAR CORP DE 7.01,9.01 12/20/06 EXCO RESOURCES INC TX 9.01 02/08/06 AMEND FARNSWORTH BANCORP INC NJ 8.01,9.01 12/19/06 FAVRILLE INC DE 1.01,3.02,9.01 12/19/06 Federal Home Loan Bank of Boston X1 5.02 12/15/06 Federal Home Loan Bank of Topeka 7.01,9.01 12/20/06 FEDEX CORP DE 2.02,9.01 12/20/06 FIFTH THIRD AUTO TRUST 2004-A 8.01,9.01 12/20/06 FINISH LINE INC /IN/ IN 2.02,9.01 12/20/06 FIRST CONSULTING GROUP INC DE 7.01 12/19/06 FIRST FRANKLIN CORP DE 5.03,9.01 12/18/06 FIRST KEYSTONE FINANCIAL INC 1.01,9.01 12/11/06 AMEND FIRST MCMINNVILLE CORP TN 7.01,9.01 12/18/06 FIRST MERCHANTS CORP IN 7.01,9.01 12/20/06 FIRSTCITY FINANCIAL CORP DE 1.01,2.03,9.01 12/14/06 Fittipaldi Logistics, Inc. NV 7.01,9.01 12/15/06 FOREST CITY ENTERPRISES INC OH 4.01,9.01 12/13/06 FREMONT MICHIGAN INSURACORP INC MI 8.01,9.01 12/20/06 FREMONT MORTGAGE SECURITIES CORP DE 8.01,9.01 12/06/06 FRIENDLY ICE CREAM CORP MA 7.01,9.01 12/20/06 FULTON FINANCIAL CORP PA 5.02 12/20/06 FULTON FINANCIAL CORP PA 7.01,8.01,9.01 12/20/06 GEN PROBE INC DE 5.02 12/17/06 GENERAL COMPONENTS, INC. NV 3.02,9.01 12/14/06 GENVEC INC DE 1.01,8.01,9.01 12/19/06 George Foreman Enterprises Inc DE 3.01 11/24/06 GOLDEN GRAIN ENERGY 5.02 12/18/06 GOLDEN GRAIN ENERGY 2.02,8.01 12/18/06 GOLDEN TELECOM INC DE 1.01,9.01 12/15/06 Granite Falls Energy, LLC MN 2.02,9.01 12/20/06 GREATER COMMUNITY BANCORP NJ 8.01,9.01 12/19/06 GREENBRIER COMPANIES INC DE 2.02,9.01 12/20/06 GRUBB & ELLIS CO DE 5.02 12/14/06 Grubb & Ellis Realty Advisors, Inc. DE 5.02 12/14/06 GSAA Home Equity Trust 2006-12 DE 8.01,9.01 07/28/06 AMEND GSAA Home Equity Trust 2006-16 DE 8.01,9.01 09/28/06 AMEND GSAA Home Equity Trust 2006-17 DE 8.01,9.01 10/30/06 AMEND GSAA Home Equity Trust 2006-9 DE 8.01,9.01 05/26/06 AMEND GTC BIOTHERAPEUTICS INC MA 1.01,2.03,3.02,5.02,8.01,9.01 12/14/06 H&R BLOCK INC MO 1.01,2.03 12/15/06 HAMPSHIRE GROUP LTD DE 5.02 12/15/06 HANCOCK HOLDING CO MS 5.02,8.01,9.01 12/19/06 Hanesbrands Inc. MD 1.01,2.03,9.01 12/14/06 Harbin Electric, Inc 4.01,5.02,5.03,9.01 12/14/06 HarborView 2006-14 DE 8.01,9.01 12/20/06 HARLAND JOHN H CO GA 1.01,3.03,8.01,9.01 12/19/06 HARLAND JOHN H CO GA 8.01,9.01 12/20/06 HARRAHS ENTERTAINMENT INC DE 1.01,9.01 12/19/06 HAYNES INTERNATIONAL INC DE 8.01 12/19/06 HCC INSURANCE HOLDINGS INC/DE/ DE 1.01,2.03,7.01,9.01 12/19/06 HEALTH CARE REIT INC /DE/ DE 2.01,2.03,5.02,5.03,9.01 12/20/06 HEICO CORP FL 2.02 12/20/06 HELMERICH & PAYNE INC DE 1.01,2.03,9.01 12/18/06 Home Loan Trust 2006-HI5 DE 8.01,9.01 12/20/06 Home Loan Trust 2006-HI5 DE 8.01,9.01 12/20/06 HYDRIL CO DE 2.02,9.01 12/19/06 HYDROFLO INC 8.01 12/19/06 I2 TECHNOLOGIES INC DE 1.01,8.01,9.01 12/14/06 IA GLOBAL INC DE 8.01,9.01 12/18/06 ICF International, Inc. DE 1.01,5.02,9.01 12/20/06 ICO Global Communications (Holdings) DE 5.03,9.01 12/19/06 ICP Solar Technologies Inc. 1.01,8.01,9.01 12/20/06 IDERA PHARMACEUTICALS, INC. DE 5.02 12/14/06 IMMUNE RESPONSE CORP DE 3.02,3.03,9.01 12/18/06 Impac Secured Assets Corp., Mortgage 8.01,9.01 12/20/06 INDYMAC ABS INC DE 8.01,9.01 12/18/06 INDYMAC ABS INC DE 9.01 12/20/06 INFINITY ENERGY RESOURCES, INC 2.01,9.01 12/15/06 INFINITY PHARMACEUTICALS, INC. DE 5.02 12/15/06 INLAND RETAIL REAL ESTATE TRUST INC MD 8.01,9.01 12/19/06 INNODATA ISOGEN INC DE 5.02,9.01 12/14/06 INNODATA ISOGEN INC DE 5.02 12/14/06 INTEGRAL SYSTEMS INC /MD/ MD 8.01 12/14/06 INTEGRAL SYSTEMS INC /MD/ MD 5.02 12/18/06 INTEGRAL TECHNOLOGIES INC NV 1.01,7.01,9.01 12/18/06 INTEGRATED ELECTRICAL SERVICES INC DE 4.02 12/20/06 INTEGRATED SILICON SOLUTION INC DE 3.01 12/18/06 Interactive Television Networks NV 1.01,3.02,8.01,9.01 12/14/06 INTERNATIONAL BUSINESS MACHINES CORP NY 8.01 12/20/06 INTERNATIONAL GAME TECHNOLOGY NV 1.01,2.03,3.02,8.01,9.01 12/14/06 IRIS INTERNATIONAL INC DE 5.02 11/13/06 J P MORGAN CHASE & CO DE 9.01 12/19/06 JABIL CIRCUIT INC DE 2.02,9.01 12/20/06 JAFRA WORLDWIDE HOLDINGS LUX SARL N4 1.01,9.01 12/19/06 JAGGED PEAK, INC. NV 1.01,2.02,2.03,7.01,9.01 12/20/06 JETBLUE AIRWAYS CORP DE 7.01,9.01 12/20/06 JMG Exploration, Inc. NV 7.01,9.01 12/20/06 JPMAC 2006-WMC4 DE 8.01,9.01 12/20/06 JUNIPER NETWORKS INC DE 8.01,9.01 12/20/06 Kearny Financial Corp. X1 8.01 12/18/06 KENT FINANCIAL SERVICES INC DE 5.03,9.01 12/15/06 Kodiak Oil & Gas Corp 1.01,8.01,9.01 12/18/06 KULICKE & SOFFA INDUSTRIES INC PA 5.02 12/18/06 LANDRYS RESTAURANTS INC 8.01 12/19/06 LAS VEGAS SANDS CORP NV 1.01,2.03 12/14/06 LEAPFROG ENTERPRISES INC 2.05 12/14/06 LEAR CORP DE 8.01 12/20/06 LECG CORP DE 1.01,9.01 12/15/06 LENNOX INTERNATIONAL INC DE 1.01,9.01 12/14/06 Lexington Energy Services Inc. NV 1.02 12/20/06 LEXMARK INTERNATIONAL INC /KY/ DE 5.03,8.01,9.01 12/20/06 LIBERTY MEDIA CORP 5.02 12/15/06 LIFE SCIENCES RESEARCH INC MD 1.01,5.02,9.01 12/06/06 AMEND LINDSAY CORP DE 2.02,9.01 12/20/06 LIPID SCIENCES INC/ AZ 1.01,3.02,7.01,9.01 12/18/06 LOGICVISION INC DE 1.01,3.02,9.01 12/19/06 LONE STAR TECHNOLOGIES INC DE 1.01,9.01 12/20/06 M & F WORLDWIDE CORP DE 1.01,8.01,9.01 12/19/06 MAGNETEK INC DE 5.02 12/19/06 MARTIN MIDSTREAM PARTNERS LP DE 3.02,7.01,9.01 12/20/06 MDwerks, Inc. DE 4.01,9.01 12/18/06 MEDCOM USA INC DE 8.01 12/19/06 MEDICAL ACTION INDUSTRIES INC DE 9.01 10/18/06 AMEND MEDIS TECHNOLOGIES LTD DE 8.01,9.01 12/20/06 MEMORY PHARMACEUTICALS CORP 3.02,8.01,9.01 12/18/06 MERITAGE HOSPITALITY GROUP INC MI 3.01,9.01 12/20/06 METLIFE INC DE 8.01,9.01 12/14/06 MFRI INC DE 1.01,2.03,9.01 12/15/06 MILLER HERMAN INC MI 2.02,9.01 12/20/06 Millstream II Acquisition CORP DE 8.01,9.01 12/19/06 Millstream II Acquisition CORP DE 8.01,9.01 12/20/06 MIVA, INC. DE 5.02,9.01 12/15/06 MOVIE STAR INC /NY/ NY 1.01,3.02,5.03,9.01 12/18/06 MULTI COLOR CORP OH 8.01 12/18/06 MULTIMEDIA GAMES INC TX 2.02,9.01 12/14/06 NATCO INTERNATIONAL INC. DE 4.01 12/19/06 AMEND NATIONAL BANCSHARES CORP /OH/ OH 2.02,9.01 12/20/06 NATIONAL CITY CORP DE 5.02,8.01,9.01 12/19/06 NATURAL RESOURCE PARTNERS LP DE 1.01,3.02,9.01 12/19/06 NATUS MEDICAL INC DE 5.02,9.01 12/14/06 NCR CORP MD 5.02,9.01 12/18/06 NEENAH FOUNDRY CO WI 8.01,9.01 12/15/06 NESTOR INC DE 8.01 12/20/06 NETWORK APPLIANCE INC CA 1.01,2.03 12/14/06 NEUROGEN CORP DE 8.01 12/20/06 NEW YORK TIMES CO NY 4.01,9.01 12/14/06 NEWS CORP 8.01 12/19/06 NIKE INC OR 2.02,9.01 12/20/06 NORD RESOURCES CORP DE 8.01,9.01 12/20/06 NORTHERN STATES POWER CO MN 1.01,1.02,2.03,9.01 12/14/06 NOVA BIOSOURCE FUELS, INC. NV 1.01,3.02,7.01,9.01 12/19/06 NOVATEL WIRELESS INC DE 7.01 12/15/06 NOVINT TECHNOLOGIES INC DE 1.01,9.01 12/19/06 NTS REALTY HOLDINGS LP DE 8.01,9.01 12/19/06 NUCLEAR SOLUTIONS INC NV 1.01,7.01,9.01 12/12/06 NUCRYST Pharmaceuticals Corp. A0 5.02,9.01 12/20/06 OCEAN SHORE HOLDING CO X1 5.02 12/20/06 OLD SECOND BANCORP INC DE 8.01 12/19/06 ON ASSIGNMENT INC DE 1.01 12/14/06 ON SEMICONDUCTOR CORP DE 1.01,2.03,3.02,8.01,9.01 12/15/06 Optelecom-NKF, Inc. DE 5.02,9.01 12/18/06 Opteum Inc. MD 2.02,8.01,9.01 12/20/06 ORIGINALLY NEW YORK INC 3.02 12/20/06 OVERSEAS SHIPHOLDING GROUP INC DE 8.01,9.01 12/19/06 OVERSTOCK.COM, INC UT 8.01,9.01 12/20/06 OXFORD INDUSTRIES INC GA 5.02,9.01 12/20/06 PAINEWEBBER R&D PARTNERS III L P DE 5.02 11/14/06 PARK ELECTROCHEMICAL CORP NY 9.01 12/20/06 PATHMARK STORES INC DE 1.01,9.01 12/15/06 PAYCHEX INC DE 2.02 12/20/06 PDG ENVIRONMENTAL INC DE 4.02,8.01 12/20/06 PDI INC 5.02 12/20/06 PEABODY ENERGY CORP DE 1.01,3.03,8.01,9.01 12/14/06 PEAPACK GLADSTONE FINANCIAL CORP NJ 5.02,9.01 12/14/06 PEMCO AVIATION GROUP INC DE 5.02,9.01 12/14/06 PENN TRAFFIC CO DE 5.02,9.01 12/15/06 PENTON MEDIA INC DE 8.01,9.01 12/20/06 PEOPLES COMMUNITY BANCORP INC /MD/ MD 8.01,9.01 12/08/06 PETROL OIL & GAS INC 5.02,8.01,9.01 12/08/06 PETROSEARCH ENERGY CORP 1.02,2.01,9.01 12/15/06 PFF BANCORP INC DE 5.02,9.01 12/14/06 PIZZA INN INC /MO/ MO 1.01 12/19/06 PLY GEM HOLDINGS INC DE 5.02 12/20/06 PMC SIERRA INC DE 2.02,9.01 12/20/06 PNC FINANCIAL SERVICES GROUP INC PA 2.03,3.02 12/14/06 POLYMEDIX INC 8.01 12/18/06 POLYONE CORP 7.01,9.01 12/20/06 PRIMEDIA INC DE 2.02,7.01,9.01 12/20/06 PRINCETON REVIEW INC DE 1.01,2.03,9.01 12/15/06 PRINCIPAL LIFE INSURANCE CO IA 9.01 12/15/06 PRINCIPAL LIFE INSURANCE CO IA 9.01 12/15/06 PRINCIPAL LIFE INSURANCE CO IA 9.01 12/15/06 PRO PHARMACEUTICALS INC NV 5.02,9.01 12/20/06 PROGENICS PHARMACEUTICALS INC DE 7.01,9.01 12/20/06 PROGRESS SOFTWARE CORP /MA MA 2.02,8.01,9.01 12/18/06 PROQUEST CO DE 1.01,2.02,9.01 12/14/06 PSS WORLD MEDICAL INC FL 8.01,9.01 12/19/06 PUBLIC SERVICE CO OF COLORADO CO 1.01,1.02,2.03,9.01 12/14/06 QC Holdings, Inc. KS 5.02,5.03,8.01,9.01 12/14/06 QLT INC/BC A1 8.01,9.01 12/19/06 RAE SYSTEMS INC DE 7.01,9.01 12/19/06 RAMP Series 2006-RZ5 Trust DE 8.01,9.01 12/20/06 READERS DIGEST ASSOCIATION INC DE 5.02 12/20/06 REDBACK NETWORKS INC DE 1.01,3.03,9.01 12/19/06 REEDS INC DE 5.02 12/13/06 Refco Inc. 1.03,9.01 12/15/06 REGAL ENTERTAINMENT GROUP DE 7.01 12/20/06 REPTRON ELECTRONICS INC FL 1.01,8.01,9.01 12/18/06 RESOLVE STAFFING INC NV 1.01,2.01,2.03,3.02,8.01,9.01 12/19/06 AMEND Resource Capital Corp. MD 1.01,9.01 12/14/06 REX STORES CORP DE 8.01,9.01 12/20/06 RF MONOLITHICS INC /DE/ DE 2.02,9.01 12/20/06 RIDGEWOOD ENERGY K FUND LLC 4.02 12/15/06 Rosetta Resources Inc. DE 5.02,9.01 12/15/06 ROTECH HEALTHCARE INC DE 5.02,8.01 12/18/06 ROWAN COMPANIES INC DE 7.01,9.01 12/20/06 RURAL ELECTRIC COOPERATIVE GRANTOR TR NY 8.01,9.01 12/15/06 SALAMON GROUP INC 4.01 11/16/06 AMEND SALON MEDIA GROUP INC DE 1.01,3.02,9.01 12/18/06 SAMSONITE CORP/FL DE 8.01,9.01 12/20/06 SAVVIS, Inc. DE 1.01,2.03,9.01 12/18/06 SCANA CORP SC 2.03 12/19/06 SCOTIA PACIFIC CO LLC DE 8.01 12/18/06 SECURED FINANCIAL NETWORK, INC. NV 4.01,9.01 12/14/06 AMEND SENESCO TECHNOLOGIES INC DE 5.02 12/14/06 SHUTTERFLY INC 5.02 12/15/06 SIERRA PACIFIC RESOURCES /NV/ NV 8.01 12/19/06 SIERRA PACIFIC RESOURCES /NV/ NV 8.01,9.01 12/19/06 SIGA TECHNOLOGIES INC DE 8.01,9.01 12/20/06 SIMPSON MANUFACTURING CO INC /CA/ DE 5.02,9.01 12/14/06 SM&A CA 1.01,9.01 12/19/06 SoftNet Technology Corp. NV 2.01,9.01 12/13/06 AMEND SOLUTIA INC DE 5.02 12/14/06 Somaxon Pharmaceuticals, Inc. DE 7.01,9.01 12/18/06 SONIC CORP DE 8.01,9.01 12/20/06 SONIC INNOVATIONS INC DE 5.03,8.01,9.01 12/11/06 SOUTHCREST FINANCIAL GROUP INC GA 5.02 12/14/06 SOUTHWESTERN PUBLIC SERVICE CO NM 1.01,1.02,2.03,9.01 12/14/06 Spansion Inc. DE 5.02 12/15/06 SPECTRE GAMING INC MN 5.02,8.01,9.01 12/18/06 STAR ENERGY CORP NV 5.02 12/12/06 STEINWAY MUSICAL INSTRUMENTS INC DE 1.01,9.01 12/15/06 STERLING FINANCIAL CORP /PA/ PA 5.02 12/19/06 Storm Cat Energy CORP 5.02,8.01,9.01 12/14/06 STRUCTURED OBLIGATIONS CORP LONG TERM DE 8.01,9.01 12/15/06 STRUCTURED OBLIGATIONS CORP LONG TERM DE 8.01,9.01 12/15/06 STRUCTURED OBLIGATIONS CORP LONG TERM DE 8.01,9.01 12/15/06 STRUCTURED OBLIGATIONS CORP SELECT NO DE 8.01,9.01 12/15/06 STRUCTURED OBLIGATIONS CORP SELECT NO DE 8.01,9.01 12/15/06 STRUCTURED PRODUCTS CORP CORTS TRUST DE 8.01,9.01 12/18/06 SUMMIT FINANCIAL GROUP INC WV 5.02,9.01 12/14/06 SUPERIOR ENERGY SERVICES INC DE 1.01,8.01,9.01 12/14/06 SYMBION INC/TN DE 7.01,9.01 12/19/06 SYS CA 4.01,9.01 12/15/06 SYSTEMAX INC DE 2.02,9.01 12/19/06 TAL International Group, Inc. DE 8.01,9.01 12/19/06 TARGET RECEIVABLES CORP MN 8.01,9.01 12/20/06 TARGET RECEIVABLES CORP MN 8.01,9.01 12/20/06 TASER INTERNATIONAL INC 8.01,9.01 12/13/06 TAUBMAN CENTERS INC MI 7.01,9.01 12/20/06 TBX RESOURCES INC TX 4.01,9.01 12/07/06 TC PIPELINES LP DE 2.01,9.01 12/19/06 TECHNEST HOLDINGS INC NV 5.03,9.01 12/14/06 TERADYNE, INC MA 5.02 12/19/06 THIRD WAVE TECHNOLOGIES INC /WI DE 2.03,3.02,9.01 12/20/06 TITAN INTERNATIONAL INC IL 8.01,9.01 12/19/06 TorreyPines Therapeutics, Inc. DE 5.02,9.01 12/14/06 TRAMMELL CROW CO DE 1.02,2.01,3.01,3.03,5.01, 12/20/06 5.02,5.03,9.01 TRI-CONTINENTAL CORP MD 7.01,9.01 12/20/06 TRIAD AUTOMOBILE RECEIVABLES TRUST 20 8.01,9.01 12/20/06 TRIAD HOSPITALS INC DE 5.02 12/14/06 TRIMERIS INC DE 5.02,9.01 12/20/06 TRM CORP OR 1.01 12/14/06 TUESDAY MORNING CORP/DE DE 2.02,9.01 12/19/06 TUESDAY MORNING CORP/DE DE 5.03,9.01 12/14/06 TUPPERWARE BRANDS CORP DE 5.02,9.01 12/14/06 ULTRATECH INC DE 5.02,7.01,9.01 12/14/06 UNIPRO FINANCIAL SERVICES INC 4.01,9.01 12/18/06 UNITED GUARDIAN INC DE 5.02,8.01,9.01 12/20/06 UNITED PARCEL SERVICE INC DE 5.02,9.01 12/18/06 UNITY WIRELESS CORP DE 1.01,2.03,3.02 12/19/06 UNUMPROVIDENT CORP DE 5.02,9.01 12/15/06 VALASSIS COMMUNICATIONS INC DE 1.01,9.01 12/18/06 VALENCE TECHNOLOGY INC DE 3.02,9.01 12/18/06 VALLEY FINANCIAL CORP /VA/ VA 1.01,2.03,9.01 12/20/06 VAXGEN INC DE 1.02,8.01,9.01 12/19/06 VERTICALNET INC PA 1.01,2.03,7.01,9.01 12/19/06 VISTEON CORP DE 5.02,9.01 12/14/06 VITESSE SEMICONDUCTOR CORP DE 8.01,9.01 12/19/06 VITESSE SEMICONDUCTOR CORP DE 4.01,5.02,9.01 12/14/06 VMS NATIONAL PROPERTIES JOINT VENTURE IL 1.01,9.01 12/14/06 Volkswagen Auto Lease Trust 2004-A DE 8.01,9.01 12/20/06 Volkswagen Auto Lease Trust 2005-A 8.01,9.01 12/20/06 VOLKSWAGEN AUTO LOAN ENHANCED TRUST 2 1.02,2.01,8.01,9.01 12/20/06 VOLKSWAGEN AUTO LOAN ENHANCED TRUST 2 DE 8.01,9.01 12/20/06 Volkswagen Auto Loan Enhanced Trust 2 8.01,9.01 12/20/06 Volkswagen Credit Auto Master Owner T DE 8.01,9.01 12/20/06 WAL MART STORES INC DE 8.01,9.01 12/14/06 WALTER INDUSTRIES INC /NEW/ DE 1.01,2.01,5.02,8.01,9.01 12/14/06 WaMu Mortgage Pass-Through Certificat DE 6.01 12/20/06 Waterbank of America (USA) Inc. UT 8.01,9.01 12/13/06 Wauwatosa Holdings, Inc. WI 5.02,9.01 12/19/06 WELLS FARGO & CO/MN DE 9.01 12/20/06 Welwind Energy International CORP DE 1.01,9.01 08/17/06 AMEND Wentworth Energy, Inc. OK 4.02 12/13/06 WESCORP ENERGY INC 1.01,3.02,7.01,9.01 12/14/06 WESTERN ALLIANCE BANCORPORATION 1.01,8.01,9.01 12/19/06 WEYERHAEUSER CO WA 5.02 12/14/06 AMEND WHEELING PITTSBURGH CORP /DE/ DE 5.02 12/19/06 WHITNEY HOLDING CORP LA 1.01 12/20/06 WHITTIER ENERGY CORP NV 4.02 12/14/06 WILLOWTREE ADVISOR, INC. NV 4.01,9.01 12/15/06 WINDSTREAM CORP DE 5.02 12/14/06 WINMARK CORP MN 5.02,9.01 12/14/06 WINNER MEDICAL GROUP INC NV 2.02,9.01 12/20/06 WINSTON HOTELS INC NC 5.02,9.01 12/20/06 WISCONSIN ENERGY CORP WI 1.01 12/19/06 WMS INDUSTRIES INC /DE/ DE 1.01,5.02,9.01 12/14/06 X & O Cosmetics, Inc 8.01,9.01 12/15/06 XCEL ENERGY INC MN 1.01,1.02,2.03,9.01 12/14/06 XINYINHAI TECHNOLOGY, LTD. UT 4.01,9.01 12/18/06 YOUNG INNOVATIONS INC MO 5.02 12/19/06 ZILA INC DE 5.02 12/14/06 ZILA INC DE 8.01,9.01 12/18/06