SEC NEWS DIGEST Issue 2007-08 January 12, 2007 COMMISSION ANNOUNCEMENTS SECURITIES AND EXCHANGE COMMISSION SUSPENDS TRADING IN PATHWAYS GROUP, INC. FOR FAILURE TO MAKE REQUIRED PERIODIC FILINGS The Commission announced the temporary suspension of trading of the securities of the following issuer, commencing at 9:30 a.m. EST on Jan. 12, 2007, and terminating at 11:59 p.m. EST on Jan. 26, 2007: * Pathways Group, Inc. (n/k/a Bicoastal Communications, Inc.) (BCLC) The Commission temporarily suspended trading in the securities of BCLC due to a lack of current and accurate information about the company because it has not filed periodic reports with the Commission since the period ended Sept. 30, 2000. This order was entered pursuant to Section 12(k) of the Securities Exchange Act of 1934 (Exchange Act). The Commission cautions brokers, dealers, shareholders and prospective purchasers that they should carefully consider the foregoing information along with all other currently available information and any information subsequently issued by this company. Brokers and dealers should be alert to the fact that, pursuant to Exchange Act Rule 15c2-11, at the termination of the trading suspensions, no quotation may be entered relating to the securities of the subject company unless and until the broker or dealer has strictly complied with all of the provisions of the rule. If any broker or dealer is uncertain as to what is required by the rule, it should refrain from entering quotations relating to the securities of this company that has been subject to a trading suspension until such time as it has familiarized itself with the rule and is certain that all of its provisions have been met. Any broker or dealer with questions regarding the rule should contact the staff of the Securities and Exchange Commission in Washington, DC at (202) 551-5720. If any broker or dealer enters any quotation which is in violation of the rule, the Commission will consider the need for prompt enforcement action. If any broker, dealer or other person has any information which may relate to this matter, they should immediately communicate it to the Delinquent Filings Branch of the Division of Enforcement at (202) 551- 5466, or by e-mail at DelinquentFilings@sec.gov. (Rel. 34-55091) ENFORCEMENT PROCEEDINGS IN THE MATTER OF ANTARES RESOURCES CORP., ET AL. An Administrative Law Judge has issued an Order Making Findings and Revoking Registrations by Default as to Hatco Holdings Ltd. and V Formation, Inc., (Default Order) in Antares Resources Corp., et al. The Order Instituting Proceedings alleged that Respondents Hatco Holdings Ltd. and V Formation, Inc., failed repeatedly to file required annual and quarterly reports while their securities were registered with the Securities and Exchange Commission. The Default Order finds these allegations to be true and revokes the registrations of each class of registered securities Hatco Holdings Ltd. and V Formation, Inc., have with the Commission, pursuant to Section 12(j) of the Securities Exchange Act of 1934. (Rel. 34-55086; File No. 3- 12499) SEC ORDERS HEARING ON REGISTRATION REVOCATION AGAINST NINE COMPANIES FOR FAILURE TO MAKE REQUIRED PERIODIC FILINGS On January 11, the Commission instituted public administrative proceedings to determine whether to revoke or suspend for a period not exceeding twelve months the registrations of each class of the securities of nine companies for failure to make required periodic filings with the Commission: * Combined Companies Corp. * Communication Ventures, Inc. * InTechnologies, Inc. * Repco, Inc. * Sutra Management Corp. * Sydicate Ventures, Inc. * Transwave Corp. * Veda Corp. * 1 Solution Corp. In this Order, the Division of Enforcement (Division) alleges that the nine issuers are delinquent in their required periodic filings with the Commission. In this proceeding, instituted pursuant to Exchange Act Section 12(j), a hearing will be scheduled before an Administrative Law Judge. At the hearing, the judge will hear evidence from the Division and the respondents to determine whether the allegations of the Division contained in the Order, which the Division alleges constitute failures to comply with Exchange Act Section 13(a) and Rules 13a-1 and 13a-13 thereunder, are true. The judge in the proceeding will then determine whether the registrations pursuant to Exchange Act Section 12 of the securities of these respondents should be revoked or suspended for a period not exceeding twelve months. The Commission ordered that the Administrative Law Judge in this proceeding issue an initial decision not later than 120 days from the date of service of the order instituting proceedings. (Rel. 34-55087; File No. 3-12531) IN THE MATTER OF VINCENT NAPOLITANO An administrative law judge has issued an Order Making Findings and Imposing Sanctions by Default (Default Order) in Vincent Napolitano. The Default Order finds that the following allegations in the Order Instituting Proceedings are true. On Nov. 13, 2006, Vincent Napolitano was permanently enjoined him from future violations of Sections 17(a) and (b) of the Securities Act of 1933 Act, Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act) and Rule 10b-5 thereunder, and Rule 102 of Regulation M, in SEC v. Vincent Napolitano, 9:99-CV-04807, U.S. District Court for the Eastern District of New York. Napolitano was ordered to disgorge $4,709,828.04 together with prejudgment interest in the amount $1,833,847.78 and to pay a civil penalty of $100,000. The administrative law judge barred Vincent Napolitano, pursuant to Section 15(b) of the Exchange Act, from participating in any offering of penny stock, including acting as a promoter, finder, consultant, agent or other person who engages in activities with a broker, dealer or issuer for purposes of the issuance or trading in any penny stock, or inducing or attempting to induce the purchase or sale of any penny stock. (Rel. 34-55090; File No. 3-12488) COMMISSION ORDERS HEARINGS ON REGISTRATION REVOCATION AGAINST FOUR COMPANIES FOR FAILURE TO MAKE REQUIRED PERIODIC FILINGS In conjunction with today's trading suspension as to Pathways Group, Inc. (n/k/a Bicoastal Communications, Inc.), the Commission also instituted public administrative proceedings to determine whether to revoke or suspend for a period not exceeding twelve months the registration of each class of the securities of four companies for failure to make required periodic filings with the Commission: * Buffalo Capital V, Ltd. (n/k/a Aladdin Oil Corp.) * Echo Springs Water Company, Inc. * Isolver.Com, Inc. (ISLV) * Pathways Group, Inc. (n/k/a Bicoastal Communications, Inc.) (BCLC) In this Order, the Division of Enforcement (Division) alleges that the four issuers are delinquent in their required periodic filings with the Commission. In this proceeding, instituted pursuant to Exchange Act Section 12(j), a hearing will be scheduled before an Administrative Law Judge. At the hearing, the judge will hear evidence from the Division and the respondents to determine whether the allegations of the Division contained in the Order, which the Division alleges constitute failures to comply with Exchange Act Section 13(a) and Rules 13a-1 and 13a-13 thereunder, are true. The judge in the proceeding will then determine whether the registrations pursuant to Exchange Act Section 12 of the securities of these respondents should be revoked or suspended for a period not exceeding twelve months. The Commission ordered that the Administrative Law Judge in this proceeding issue an initial decision not later than 120 days from the date of service of the order instituting proceedings. (Rel. 34-55092; File No. 3-12532) REVOCATION OF REGISTRATION OF SECURITIES OF OCA, INC. The Commission announced the revocation of the registration of the securities of OCA, Inc. (OCA), of Metairie, Louisiana, registered with the Commission pursuant to Section 12 of the Exchange Act, on January 12, pursuant to Section 12(j) of the Securities Exchange Act of 1934 (the Exchange Act). In its Order revoking the registration of securities of OCA registered with the Commission pursuant to Section 12 of the Exchange Act, the Commission found the following: OCA has failed to comply with Section 13(a) of the Exchange Act and Rules 13a-1 and 13a-13 thereunder, while its common stock was registered with the Commission in that it has not filed an Annual Report on Form 10-K since March 15, 2004 for the year ended December 31, 2003 or periodic or quarterly reports on Form 10-Q for any fiscal period subsequent to its fiscal quarter ended Sept. 30, 2004. The Commission cautions brokers, dealers, shareholders, and prospective purchasers that they should carefully consider the foregoing information along with all other currently available information and any information subsequently issued by the company. Further, brokers and dealers should be alert to the fact that, Section 12(j) provides, in pertinent part, as follows: No member of a national securities exchange, broker, or dealer shall make use of the mails or any means or instrumentality of interstate commerce to effect any transaction in, or to induce the purchase or sale of, any security the registration of which has been and is suspended or revoked pursuant to the preceding sentence. Without admitting or denying the findings In the Matter of OCA, Inc., OCA consented the entry of an order finding that it had failed to comply with Section 13(a) of the Exchange Act and Rules 13a-1 and 13a- 13 thereunder and revoking the registration of each class of OCA's securities registered with the Commission pursuant to Section 12 of the Exchange Act. (Rel. 34-55093; File No. 3-12533) IN THE MATTER OF CHARLES EISENSTEIN On January 12, the Commission issued an Order of Suspension Pursuant to Rule 102(e)(2) of the Commission's Rules of Practice, (Order) against Charles R. Eisenstein, Respondent. The Order finds that on Aug. 12, 2002, Eisenstein pled guilty to one count of securities fraud in violation of Title 15 of the United States Code, Sections 78j(b) and 78ff before the U.S. District Court for the Southern District of New York, in United States v. Charles Eisenstein, Crim. Information No. 1:02-CR-905. On March 10, 2003, a judgment in the criminal case was entered against Eisenstein, he was sentenced to 2 years probation and ordered to pay fines in the amount of $2,500. Based on the above, the Order forthwith suspends Eisenstein from appearing or practicing before the Commission. For further information see [SEC v. Wamex Holdings, Inc., et. al., Civil Action No. 01 Civ. 9056, S.D.N.Y.] (LR-17178 and LR-17602). (Rel. 34-55094; AAE Rel. 2539; File No. 3-12534) SEC ISSUES A CEASE-AND-DESIST ORDER AGAINST LATTICE SEMICONDUCTOR CORP. FOR ACCOUNTING FAILURES On January 12, 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 Lattice Semiconductor Corp. (Lattice), a semiconductor manufacturer based in Hillsboro, Oregon. Lattice consented to the issuance of the Order without admitting or denying any of the Commission's findings. The Order finds that Lattice's inadequate internal controls caused it to file inaccurate Forms 10-Q for the second and third quarters of 2003. By failing to segregate duties concerning the creation and entry of journal entries into the general ledger, Lattice allowed its former controller to make and conceal unsupported journal entries totaling $5.5 million from senior management and its auditor for seven months. These unsupported journal entries caused Lattice to file materially inaccurate Forms 10-Q for the second and third quarters of 2003 and restate its financial statements for the first three quarters of 2003 in April 2004. As a result of the restatements, Lattice's previously reported revenue for the first nine months of 2003 decreased by $10.6 million (an approximate 6% decrease), deferred income increased by $3.4 million (in addition to the $5.5 million already improperly added by the unsupported journal entries), and its previously reported loss for the period increased by $8.9 million (an approximate 13% increase). Based on the above, the Commission ordered Lattice to cease and desist from committing or causing any violations and any future violations of the reporting provisions (Section 13(a) of the Exchange Act and Rule 13a-13 thereunder), record-keeping provision (Section 13(b)(2)(A) of the Exchange Act), and internal controls provision (Section 13(b)(2)(B) of the Exchange Act) of the federal securities laws. (Rel. 34-55097; AAE Rel. 2540; File No. 3-12535) FORMER INVESTMENT BANKER STANISLAV SHPIGELMAN SENTENCED TO 37 MONTHS IMPRISONMENT FOR PROVIDING TIPS ON NON-PUBLIC MERGERS AND ACQUISITIONS TRANSACTIONS TO INSIDER TRADING RING On January 5, U.S. District Judge Kenneth Karas sentenced Stanislav Shpigelman to 37 months imprisonment, to be followed by two years supervised release, based on Shpigelman's guilty plea to one count of securities fraud for his role in a widespread insider trading ring that resulted in at least $6.8 million in illicit gains. In August 2005, the Securities and Exchange Commission (Commission) originally filed an emergency action alleging insider trading in advance of the Aug. 3, 2005, announcement by Reebok International Ltd. (Reebok) that it had agreed to be acquired by adidas-Salomon AG (Adidas). The Commission subsequently brought charges against Shpigelman in an amended complaint filed on March 11, 2006. Through subsequent amendments, the Commission has charged a total of 17 individual defendants, located in the United States and Europe, as participants in the insider trading ring, involving trading in at least 27 different stocks. The Commission's complaint alleges that Shpigelman, a former mergers and acquisitions analyst at Merrill Lynch & Co., Inc. (Merrill Lynch), leaked confidential information to defendants Eugene Plotkin and David Pajcin concerning at least six mergers or acquisitions that Merrill Lynch was working on, prior to the time the deals became public, including deals between (i) The Proctor & Gamble Company and The Gillette Company; (ii) Novartis AG and Eon Labs, Inc.; (iii) Duke Energy and Cinergy Corp.; (iv) Quest Diagnostics, Inc. and LabOne, Inc.; (v) Celgene Corp. and a company considering acquiring Celgene; and (vi) Reebok and adidas. Plotkin and Pajcin traded on the insider information and passed the insider information on to individuals in the United States and Europe who also traded on it. The Commission's complaint also charges Plotkin and Pajcin with orchestrating two separate insider trading schemes, involving trading based on non- public information obtained from: (i) advance stolen copies of Business Week magazine; and (ii) a federal grand jury in the District of New Jersey that was convened to investigate, among other things, potential accounting fraud at Bristol-Myers Squibb Co. On Dec. 4, 2006, the Honorable Chief Judge Kimba M. Wood entered an order staying discovery in the Commission's action until the conclusion of the pending criminal proceedings. The criminal trial of Eugene Plotkin is currently scheduled to commence in April 2007. For information see Litigation Release No. 19775 (July 26, 2006), No. 19696 (May 11, 2006), 19650 (April 11, 2006), No. 19340 (Aug. 19, 2005) and No. 19327 (Aug. 5, 2005). [SEC v. Sonja Anticevic, et al., 05 Civ. 6991 (KMW) SDNY] (LR-19966) INVESTMENT COMPANY ACT RELEASES PROFUNDS, ET AL. An order has been issued on an application filed by ProFunds, et al. for an order under Section 12(d)(1)(J) of the Investment Company Act for an exemption from Sections 12(d)(1)(A) and (B) of the Act, and under Sections 6(c) and 17(b) of the Act for an exemption from Section 17(a) of the Act. The order permits certain management investment companies and unit investment trusts registered under the Act to acquire shares of certain open-end management investment companies and unit investment trusts registered under the Act, including those that operate as exchange-traded funds, that are outside the same group of investment companies as the acquiring investment companies. (Rel. IC- 27658 - January 9) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change filed by The NASDAQ Stock Exchange to codify its Sponsored Access rule (SR-Nasdaq-2006-061) 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 January 13. (Rel. 34-55061) A proposed rule change filed by the New York Stock Exchange relating to Rule 13 (Definitions of Orders) (SR-NYSE-2006-90) 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 January 13. (Rel. 34-55084) APPROVAL OF PROPOSED RULE CHANGE A proposed rule change (SR-Phlx-2006-51) filed by the Philadelphia Stock Exchange relating to performance evaluations for Streaming Quote Traders and Remote Streaming Quote Traders has been granted approval pursuant to Section 19(b)(2) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of January 13. (Rel. 34-55080) PROPOSED RULE CHANGE The National Securities Clearing Corporation filed a proposed rule change (SR-NSCC-2006-18) under Section 19(b)(1) of the Exchange Act to create a service to facilitate the exchange of account related information on an automated basis between members. Publication is expected in the Federal Register during the week of January 13. (Rel. 34-55082) 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-3ASR PNC FINANCIAL SERVICES GROUP INC, ONE PNC PLAZA, 249 FIFTH AVENUE, PITTSBURGH, PA, 15222, 412-762-2000 - 0 ($0.00) Debt, 0 ($0.00) Equity, 0 ($0.00) Other, (File 333-139912 - Jan. 11) (BR. 07B) S-3ASR PNC FINANCIAL SERVICES GROUP INC, ONE PNC PLAZA, 249 FIFTH AVENUE, PITTSBURGH, PA, 15222, 412-762-2000 - 0 ($0.00) Debt, 0 ($0.00) Other, (File 333-139913 - Jan. 11) (BR. 07B) S-3 Security With Advanced Technology, Inc., 10855 DOVER STREET, SUITE 1000, WESTMINSTER, CO, 80021, 303-439-0372 - 1,898,762 ($9,721,661.44) Equity, (File 333-139914 - Jan. 11) (BR. 11) SB-2 Madrona Ventures, Inc., SUITE 102-5212 48TH STREET, RED DEER, A0, T4N 7C3, 403-770-8095 - 1,525,000 ($381,250.00) Equity, (File 333-139915 - Jan. 11) (BR. 04) S-4 AIRTRAN HOLDINGS INC, 9955 AIRTRAN BLVD, ORLANDO, FL, 32827, 4072515600 - 0 ($168,579,524.00) Equity, (File 333-139917 - Jan. 11) (BR. 05A) S-8 ZIPREALTY INC, 2000 POWELL STREET, SUITE 1555, EMERYVILLE, CA, 94608, 510-735-2600 - 864,905 ($6,482,462.97) Equity, (File 333-139918 - Jan. 11) (BR. 08B) S-8 PACIFIC FUEL CELL CORP, 131 N. TUSTIN AVENUE, SUITE 100, TUSTIN, CA, 92780, 7145641693 - 500,000 ($115,000.00) Equity, (File 333-139919 - Jan. 11) (BR. 09B) SB-2 Release Your Lease Inc., 74 WEST 14TH AVENUE, VANCOUVER, A1, V5Y 1W6, 604-761-1335 - 2,000,000 ($40,000.00) Equity, (File 333-139920 - Jan. 11) (BR. ) SB-2 TEEKA TAN PRODUCTS, INC., 5499 NORTH FEDERAL HIGHWAY, SUITE D, BOCA RATON, FL, 33487, (561) 989-3600 - 7,900,000 ($523,000.00) Equity, (File 333-139922 - Jan. 11) (BR. 06B) S-3 TRANSMERIDIAN EXPLORATION INC, 2819999091 - 0 ($44,000,000.00) Other, (File 333-139923 - Jan. 11) (BR. 04A) S-8 ILOG SA, 9 RUE DE VERDUN, 94253 GENTILLY FRANC, I0, 0113314908 - 135,000 ($1,722,600.00) Equity, (File 333-139925 - Jan. 11) (BR. 03B) SB-2 SERVICE AIR GROUP INC, 5455 AIRPORT ROAD SOUTH, -, RICHMOND, A1, V7B 1B5, 604-722-2147 - 5,750,000 ($5,750,000.00) Equity, (File 333-139926 - Jan. 11) (BR. 09B) S-8 Falcon Ridge Development Inc., 5111 JUAN TABO BOULEVARD N.E., ALBUQUERQUE, NM, 87111, (866) 302-2248 - 435,000 ($4,171,000.00) Equity, (File 333-139927 - Jan. 11) (BR. 08A) S-3ASR PUGET ENERGY INC /WA, 10885 NE 4TH STREET, BELLEVUE, WA, 980045515, 4254546363 - 6,833,139 ($171,716,783.00) Equity, (File 333-139931 - Jan. 11) (BR. 02B) SB-2 Rosewind CORP, 16200 WCR 18E, LOVELAND, CO, 80537, (970)635-0346 - 3,650,000 ($1,385,000.00) Equity, (File 333-139933 - Jan. 11) (BR. ) S-3 JAVO BEVERAGE CO INC, 1311 SPECIALTY DRIVE, #, VISTA, CA, 92081, 760-560-5286 - 0 ($35,871,655.00) Equity, (File 333-139935 - Jan. 11) (BR. 02B) S-1 OXFORD TECHNOLOGIES INC, 80 WALL STREET, SUITE 818, NEW YORK, NY, 10005, 2128091200 - 5,213,000 ($5,213,000.00) Equity, (File 333-139936 - Jan. 11) (BR. 09B) S-1 PE Environmental Funding LLC, 2215-B RENAISSANCE DRIVE, SUITE #5, LAS VEGAS, NV, 89119, 702-740-4244 - 0 ($1,000,000.00) Non-Convertible Debt, (File 333-139937 - Jan. 11) (BR. ) S-3 UNITED AMERICAN HEALTHCARE CORP, 300 RIVER PLACE, SUITE 4950, DETROIT, MI, 48207, 3133930200 - 0 ($8,532,992.58) Equity, (File 333-139938 - Jan. 11) (BR. 01C) S-1 CastlePoint Holdings, Ltd., ATTN: JOEL WEINER, CLARENDON HOUSE, 2 CHURCH STREET, HAMILTON, D0, HM 11, 4412951422 - 0 ($50,000,000.00) Other, (File 333-139939 - Jan. 11) (BR. 01B) 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 ------------------------------------------------------------------------------------------------------- A21 INC TX 5.02,9.01 01/08/07 AAA Energy Inc. NV 3.02 01/11/07 Acquicor Technology Inc DE 7.01,9.01 01/11/07 ADELPHIA COMMUNICATIONS CORP DE 1.03,3.03,5.01,8.01,9.01 01/05/07 ADVANCED CELL TECHNOLOGY, INC. DE 8.01 01/10/07 ADVANSTAR COMMUNICATIONS INC NY 5.02 01/09/07 ADVANSTAR INC DE 5.02 01/09/07 AIRTRAN HOLDINGS INC NV 8.01,9.01 01/11/07 ALDILA INC DE 4.01 01/11/07 Alliance Holdings GP, L.P. DE 5.02,9.01 01/08/07 ALLIANCE RESOURCE PARTNERS LP DE 5.02,9.01 01/08/07 ALTERNATIVE ENERGY SOURCES INC 5.02 01/05/07 ALTERNATIVE ENERGY SOURCES INC 5.02,9.01 11/15/06 AMEND Alternative Loan Trust 2006-45T1 7.01,9.01 12/28/06 AMCOMP INC /FL DE 5.02 01/05/07 AMERICAN AIRLINES INC DE 8.01 01/11/07 AMERICAN AXLE & MANUFACTURING HOLDING DE 7.01,9.01 01/11/07 AMERICAN INTERNATIONAL VENTURES INC / DE 5.02 01/10/07 AMERICAN MEDICAL SYSTEMS HOLDINGS INC DE 8.01,9.01 01/11/07 AMERICAN REAL ESTATE PARTNERS L P DE 7.01,8.01,9.01 01/11/07 AMERICAN SUPERCONDUCTOR CORP /DE/ DE 2.01,9.01 01/05/07 AMERON INTERNATIONAL CORP DE 8.01 01/11/07 AMR CORP DE 8.01 01/10/07 ANTS SOFTWARE INC DE 5.02,8.01 01/11/07 APOLLO RESOURCES INTERNATIONAL INC UT 8.01 01/10/07 APPLIED SPECTRUM TECHNOLOGIES INC MN 4.01,9.01 01/09/07 Arran Funding LTD XX 9.01 01/10/07 AMEND ARRIS GROUP INC DE 2.02,9.01 01/11/07 ASTRO MED INC /NEW/ RI 7.01 01/09/07 AUTHENTIDATE HOLDING CORP DE 8.01,9.01 01/10/07 BALDOR ELECTRIC CO MO 8.01,9.01 01/11/07 BEACON ROOFING SUPPLY INC 7.01 01/11/07 BEHRINGER HARVARD REIT I INC MD 9.01 10/26/06 AMEND BIOCRYST PHARMACEUTICALS INC DE 5.02,9.01 01/05/07 BIRNER DENTAL MANAGEMENT SERVICES INC CO 8.01 01/11/07 BRADY CORP WI 3.01 01/09/07 CalAmp Corp. DE 2.02 01/11/07 CANARGO ENERGY CORP DE 7.01,9.01 01/08/07 CAPITAL SOLUTIONS I, INC. DE 4.02 01/08/07 CAPITOL CITY BANCSHARES INC GA 5.02 01/09/07 CENTRA FINANCIAL HOLDINGS INC WV 8.01 01/08/07 CEPHEID CA 1.01 01/02/07 CHEESECAKE FACTORY INCORPORATED DE 2.02,9.01 01/08/07 CHENIERE ENERGY INC DE 5.02,9.01 01/05/07 CHENIERE ENERGY INC DE 1.01,9.01 01/05/07 CHICOS FAS INC FL 8.01,9.01 01/11/07 CHINA AGRO SCIENCES CORP. FL 5.02 01/05/07 CHINA WIRELESS COMMUNICATIONS INC NV 4.01,9.01 01/03/07 AMEND CIPHERGEN BIOSYSTEMS INC DE 5.02,9.01 01/05/07 CLARK INC DE 5.02,9.01 01/05/07 CLEVELAND CLIFFS INC OH 8.01,9.01 01/09/07 AMEND CMALT (CitiMortgage Alternative Loan DE 8.01,9.01 01/11/07 CNL INCOME PROPERTIES INC MD 1.01,8.01,9.01 01/10/07 Coastal Bancshares Acquisition Corp. 8.01 01/10/07 COINSTAR INC DE 5.02,9.01 01/09/07 Columbia Equity Trust, Inc. MD 8.01,9.01 01/10/07 Columbia Equity Trust, Inc. MD 8.01,9.01 01/11/07 COMMUNITY BANK SYSTEM INC DE 8.01,9.01 01/09/07 COMPASS MINERALS INTERNATIONAL INC DE 1.01,9.01 01/08/07 COMPETITIVE TECHNOLOGIES INC DE 8.01 01/11/07 CONAGRA FOODS INC /DE/ DE 5.02,7.01 01/09/07 CONCUR TECHNOLOGIES INC WA 4.01,9.01 01/08/07 CONOCOPHILLIPS DE 2.02,9.01 01/10/07 CONSOLIDATED GRAPHICS INC /TX/ TX 7.01,9.01 01/10/07 CONSOLIDATED RESOURCES HEALTH CARE FU GA 8.01 01/11/07 CRA INTERNATIONAL, INC. MA 2.02,9.01 01/11/07 CROWN CASTLE INTERNATIONAL CORP DE 1.01,1.02,2.03,7.01,9.01 01/09/07 CROWN CASTLE INTERNATIONAL CORP DE 7.01,8.01,9.01 01/11/07 CRYOCOR INC DE 5.02 01/09/07 CULP INC NC 1.01,3.02,9.01 01/11/07 DECODE GENETICS INC DE 7.01 01/08/07 DIGIRAD CORP DE 2.02,9.01 01/11/07 DNB FINANCIAL CORP /PA/ PA 8.01 01/09/07 DURECT CORP DE 5.02 01/05/07 DYNABAZAAR INC DE 1.01,9.01 01/05/07 AMEND E ENERGY ADAMS LLC 1.01 01/08/07 EBAY INC DE 8.01,9.01 01/10/07 Echo Healthcare Acquisition Corp. DE 8.01,9.01 01/11/06 EDUCATIONAL DEVELOPMENT CORP DE 2.02,9.01 01/11/07 EMAGIN CORP DE 3.01,9.01 01/05/07 EMBARCADERO TECHNOLOGIES INC 5.02,9.01 01/11/07 ENDO PHARMACEUTICALS HOLDINGS INC DE 1.01,9.01 01/07/07 Energy Transfer Partners, L.P. DE 5.02 01/05/07 ENERGY XXI (BERMUDA) LTD D0 8.01,9.01 01/08/07 EP MEDSYSTEMS INC NJ 3.01,5.02,9.01 01/05/07 EPLUS INC DE 3.01,9.01 01/05/07 EQUITY OFFICE PROPERTIES TRUST MD 8.01,9.01 01/10/07 ESCALA GROUP INC NY 2.03 01/11/07 ESCALA GROUP INC NY 3.01 01/11/07 ESCALA GROUP INC NY 2.03 01/11/07 EXECUTE SPORTS INC NV 5.02 01/11/07 EXIDE TECHNOLOGIES DE 1.01,9.01 01/08/07 EXTREME NETWORKS INC DE 4.02,9.01 01/05/07 Federal Home Loan Bank of Atlanta X1 2.03 01/08/07 Federal Home Loan Bank of Boston X1 2.03 01/08/07 Federal Home Loan Bank of Cincinnati X1 2.03,9.01 01/08/07 Federal Home Loan Bank of Indianapoli X1 2.03,9.01 01/08/07 Federal Home Loan Bank of New York X1 2.03,9.01 01/08/07 Federal Home Loan Bank of Pittsburgh PA 2.03,9.01 01/08/07 Federal Home Loan Bank of Pittsburgh PA 5.02 11/17/06 AMEND Federal Home Loan Bank of San Francis X1 2.03 01/08/07 Federal Home Loan Bank of San Francis X1 5.02,9.01 01/09/07 Federal Home Loan Bank of Seattle 2.03 01/11/07 Federal Home Loan Bank of Topeka 2.03 01/09/07 FIRST FINANCIAL BANCORP /OH/ OH 7.01,9.01 01/11/07 FIRST KEYSTONE CORP PA 5.05 01/11/06 FIRST MONTAUK FINANCIAL CORP NJ 8.01,9.01 01/11/07 FLEETWOOD ENTERPRISES INC/DE/ DE 1.01,2.03,9.01 01/05/07 FOAMEX INTERNATIONAL INC DE 8.01,9.01 01/11/07 Frontier Airlines Holdings, Inc. DE 1.01,9.01 01/11/07 FROZEN FOOD EXPRESS INDUSTRIES INC TX 7.01,9.01 01/11/07 GASCO ENERGY INC NV 7.01,9.01 01/11/07 GATEWAY FINANCIAL HOLDINGS INC NC 1.01,7.01,9.01 01/10/07 GEOGLOBAL RESOURCES INC DE 7.01,9.01 01/11/07 GIGABEAM CORP DE 5.02,8.01 01/05/07 GLACIER BANCORP INC DE 5.03,9.01 01/04/07 GLIMCHER REALTY TRUST MD 5.02,9.01 01/10/07 Global Immune Technologies Inc. WY 9.01 07/19/06 AMEND GLOBETEL COMMUNICATIONS CORP DE 4.01 01/04/07 GOLDEN ENTERPRISES INC DE 8.01,9.01 01/11/07 GRANITE CITY FOOD & BREWERY LTD MN 2.02,7.01,8.01,9.01 01/08/07 GREAT AMERICAN FAMILY PARKS INC NV 2.01,9.01 01/11/07 GRYPHON GOLD CORP NV 7.01,9.01 01/11/07 GUITAR CENTER INC DE 2.02,9.01 01/10/07 H&R BLOCK INC MO 1.01 01/05/07 HAIN CELESTIAL GROUP INC DE 2.01,9.01 01/11/07 HANOVER CAPITAL MORTGAGE HOLDINGS INC MD 1.01,1.02,5.02,9.01 01/05/07 HAWK CORP DE 7.01,9.01 01/11/07 HAWK CORP DE 7.01,9.01 01/11/07 HEALTH CARE REIT INC /DE/ DE 8.01,9.01 01/11/07 HEALTHTRONICS, INC. GA 5.02 12/05/06 Home Loan Trust 2006-HI5 DE 8.01,9.01 01/11/07 HOMELAND ENERGY SOLUTIONS LLC 1.01 01/08/07 HORNBECK OFFSHORE SERVICES INC /LA DE 7.01,9.01 01/10/07 HOST AMERICA CORP DE 1.01,9.01 01/11/07 HSBC AUTO RECEIVABLES CORP NV 8.01,9.01 01/11/07 HUSKER AG LLC NE 2.03,8.01 01/05/07 IGI INC DE 1.01,8.01,9.01 01/05/07 IHS Inc. DE 2.02,9.01 01/11/07 IMAGE ENTERTAINMENT INC DE 1.02 01/05/07 INNOFONE COM INC NV 4.02 01/04/07 AMEND International Power Group, Ltd. DE 5.02 01/05/07 INTERNATIONAL TEXTILE GROUP INC DE 1.01,9.01 01/11/07 INTERPLAY ENTERTAINMENT CORP DE 8.01 11/01/06 Intersearch Group Inc FL 7.01 01/11/07 INTERSTATE BAKERIES CORP/DE/ DE 5.02 01/05/07 INTRAWARE INC DE 2.02,9.01 01/11/07 IOMED INC UT 5.02 01/05/07 J P MORGAN CHASE & CO DE 9.01 01/09/07 JACKSON RIVERS CO FL 1.01,2.03,3.02,9.01 01/05/07 JDA SOFTWARE GROUP INC DE 2.02,9.01 01/11/07 JMAR TECHNOLOGIES INC DE 8.01,9.01 01/09/07 JO-ANN STORES INC OH 1.01,9.01 01/09/07 K TEL INTERNATIONAL INC MN 8.01,9.01 01/08/07 KANA SOFTWARE INC DE 2.02,9.01 01/08/07 KANSAS CITY SOUTHERN DE 8.01,9.01 01/10/07 KNOLOGY INC DE 1.01,7.01,9.01 01/08/07 KODIAK ENERGY, INC. DE 5.02 01/11/07 L-1 IDENTITY SOLUTIONS, INC. DE 1.01,7.01,9.01 01/09/06 LEAR CORP DE 2.05,2.06,7.01,9.01 01/11/07 LEARNING TREE INTERNATIONAL INC DE 3.01,4.02,9.01 01/05/07 LILLY ELI & CO IN 2.05,2.06,8.01 01/10/07 LIXTE BIOTECHNOLOGY HOLDINGS, INC. 1.01,8.01,9.01 01/05/07 LQ CORP INC DE 1.01,9.01 01/05/07 AMEND Luminent Mortgage Trust 2006-7 DE 8.01,9.01 01/11/07 M I HOMES INC OH 7.01,9.01 01/11/07 M&T BANK CORP NY 2.02,9.01 01/11/07 MAGNETEK INC DE 5.02,9.01 01/05/07 MAPINFO CORP DE 1.01,9.01 01/05/07 MASTR Asset Backed Securities Trust 2 DE 2.01,9.01 11/15/06 MAXIM INTEGRATED PRODUCTS INC DE 5.02 01/05/07 MAXIMUS INC VA 8.01 01/08/07 MBIA INC CT 5.02,5.03,9.01 01/11/07 MCMORAN EXPLORATION CO /DE/ DE 8.01,9.01 01/11/07 MEDCO HEALTH SOLUTIONS INC DE 7.01,9.01 01/09/07 MEDICAL SOLUTIONS MANAGEMENT INC. NV 1.01,2.03 12/21/06 MEMORY PHARMACEUTICALS CORP 8.01 01/11/07 MERCHANTS & MANUFACTURERS BANCORPORAT WI 7.01,9.01 01/09/07 Meritage Homes CORP MD 5.02,9.01 01/10/07 Merrill Lynch Mortgage Investors Trus DE 8.01,9.01 12/27/06 MGIC INVESTMENT CORP WI 2.02,9.01 01/11/07 MICROTUNE INC DE 1.01,9.01 01/09/07 MIDLAND CO OH 5.02 01/08/07 MOBILEPRO CORP DE 1.01,9.01 01/08/07 MODERN TECHNOLOGY CORP NV 1.01,9.01 11/30/06 MOSAIC CO 2.02,9.01 01/10/07 MURPHY OIL CORP /DE DE 2.02,7.01,9.01 01/11/07 NATIONAL ENERGY GROUP INC DE 5.02 01/10/07 NATURES SUNSHINE PRODUCTS INC UT 5.02 01/05/07 Navstar Media Holdings, Inc. NV 5.02,8.01,9.01 01/11/07 NEOGENOMICS INC NV 8.01 01/09/07 NETBANK INC GA 7.01,9.01 01/11/07 NEW CENTURY HOME EQUITY LOAN TRUST 20 DE 2.01,9.01 04/15/04 NightHawk Radiology Holdings Inc 1.01,9.01 01/05/07 NightHawk Radiology Holdings Inc 5.02,9.01 01/08/07 NN INC DE 1.01 01/11/07 NNN Healthcare/Office REIT, Inc. MD 7.01,9.01 01/11/07 NORFOLK SOUTHERN CORP VA 1.01 01/11/07 NORPAC TECHNOLOGIES, INC. NV 3.02,7.01,9.01 01/05/07 NORTHERN TECHNOLOGIES INTERNATIONAL C DE 2.02,9.01 01/11/07 NOVASTAR FINANCIAL INC MD 7.01,9.01 01/11/07 NOVATEL WIRELESS INC DE 5.02 01/05/07 NVIDIA CORP DE 2.01 01/05/07 OFFICEMAX INC DE 5.02,9.01 01/09/07 OGE ENERGY CORP OK 8.01,9.01 01/11/07 OKLAHOMA GAS & ELECTRIC CO OK 8.01,9.01 01/11/07 OLD POINT FINANCIAL CORP VA 5.02 01/11/07 OMNI ENERGY SERVICES CORP LA 1.01,1.02,9.01 01/05/07 ONLINE VACATION CENTER HOLDINGS CORP 1.01,2.01,9.01 01/05/07 OPTIUM CORP 2.02,9.01 01/11/07 ORIENT EXPRESS HOTELS LTD 2.02,9.01 01/11/07 OSAGE BANCSHARES, INC. MD 8.01,9.01 01/11/07 OVERSTOCK.COM, INC UT 5.02 01/11/07 OXFORD TECHNOLOGIES INC DE 4.01,9.01 01/10/07 OYO GEOSPACE CORP DE 1.01 01/10/07 PARLUX FRAGRANCES INC DE 2.02,3.01,8.01,9.01 01/09/07 PATCH INTERNATIONAL INC/CN NV 3.02,8.01,9.01 12/21/06 Patient Safety Technologies, Inc DE 5.02,9.01 01/11/07 PENN VIRGINIA CORP VA 5.02 01/11/07 PENWEST PHARMACEUTICALS CO WA 1.01 01/08/07 PetroHunter Energy Corp MD 1.01,2.03,7.01,9.01 01/09/07 PETROLEUM DEVELOPMENT CORP NV 1.01,2.01,9.01 01/11/07 PHILLIPS VAN HEUSEN CORP /DE/ DE 7.01,9.01 01/10/07 PIERRE FOODS INC NC 2.02,9.01 01/10/07 PILGRIMS PRIDE CORP DE 2.01,2.03,9.01 12/27/06 AMEND PINNACLE ENTERTAINMENT INC DE 5.02 01/10/07 Platinum Research Organization, Inc. NV 1.01,2.03,8.01,9.01 01/09/07 POWER EFFICIENCY CORP DE 5.02 01/05/07 PRICESMART INC DE 2.02,8.01,9.01 01/08/07 PRO PHARMACEUTICALS INC NV 8.01 01/11/07 PRO-FAC COOPERATIVE INC 4.01 01/10/07 PULASKI FINANCIAL CORP MO 8.01,9.01 01/09/07 Rackable Systems, Inc. DE 5.02,9.01 01/06/07 RARE HOSPITALITY INTERNATIONAL INC GA 5.02 01/05/07 RASER TECHNOLOGIES INC UT 5.02,7.01,9.01 01/11/07 RECKSON ASSOCIATES REALTY CORP MD 1.01,2.01,8.01,9.01 01/05/07 REEDS INC DE 5.02 01/06/07 REGIS CORP MN 2.02,9.01 01/10/07 REMINGTON ARMS CO INC/ DE 5.02 01/10/07 REMOTE KNOWLEDGE INC DE 7.01,9.01 01/09/07 Renaissance Home Equity Loan Trust 20 2.01,9.01 12/01/06 REPTRON ELECTRONICS INC FL 1.01,9.01 01/08/07 REPUBLIC AIRWAYS HOLDINGS INC DE 1.01 01/11/07 RESTORATION HARDWARE INC CA 2.02,9.01 01/11/07 REX STORES CORP DE 5.02 01/07/07 ROYAL CARIBBEAN CRUISES LTD 8.01 01/11/07 ROYAL GOLD INC DE 1.01 01/05/07 RYDER SYSTEM INC FL 1.01,1.02,5.02,9.01 01/05/07 SCHIFF NUTRITION INTERNATIONAL, INC. DE 2.02,9.01 01/11/07 SECURED DIVERSIFIED INVESTMENT LTD 1.01,9.01 01/05/07 SELECT COMFORT CORP 7.01,9.01 01/11/07 SEMCO ENERGY INC MI 1.01,2.03,8.01,9.01 01/05/07 SEQUIAM CORP CA 1.01,2.01,2.03,9.01 01/08/07 SHARPER IMAGE CORP DE 8.01 01/05/07 Shire plc 8.01,9.01 01/11/07 SHUMATE INDUSTRIES INC DE 5.02,8.01,9.01 01/05/07 SIMTROL INC DE 1.01,2.03 01/05/07 SL GREEN REALTY CORP MD 1.01,2.01,8.01,9.01 01/05/07 SouthEast Bancshares, Inc. TN 2.02,8.01,9.01 01/11/07 Southridge Technology Group, Inc. DE 4.01,9.01 01/10/07 STAAR SURGICAL CO DE 2.02,7.01,9.01 01/10/07 STAGE STORES INC NV 8.01,9.01 01/08/07 STANDEX INTERNATIONAL CORP/DE/ DE 1.01,2.01,9.01 01/09/07 STANLEY WORKS CT 1.01,2.03,9.01 01/08/07 STAR METRO CORP. NV 1.01,2.01,9.01 12/30/06 STELLAR TECHNOLOGIES, INC. CO 5.02,9.01 01/05/07 Sterling Mining CO ID 3.02,8.01 01/05/07 STRATIVATION, INC. DE 1.01,3.02,9.01 01/11/07 STRATS (SM) TRUST FOR JPMORGAN CHASE 8.01,9.01 01/02/07 STRATS SM TRUST FOR IBM CORP SEC SERI 8.01,9.01 12/29/06 Strats(SM) Trust for JPMorgan Chase C 8.01,9.01 01/02/07 STRATS(SM) Trust For Morgan Stanley S 8.01,9.01 01/02/07 STRIDE RITE CORP MA 2.02,9.01 12/01/06 StrikeForce Technologies Inc. NJ 4.01,9.01 01/09/07 SUMTOTAL SYSTEMS INC DE 7.01,9.01 01/11/07 SUPPORTSOFT INC DE 2.02,9.01 01/11/07 Symmetry Medical Inc. DE 1.01,9.01 01/09/07 SYNERGETICS USA INC 4.01 01/09/07 Synovics Pharmaceuticals NV 5.02,8.01 01/05/07 TAITRON COMPONENTS INC CA 7.01,9.01 01/10/06 TARGET CORP MN 5.02,9.01 01/10/07 TARGETED GENETICS CORP /WA/ WA 8.01,9.01 01/11/07 TEAMSTAFF INC NJ 5.02,9.01 01/05/07 TECHNOCONCEPTS, INC. CO 2.02,2.06,4.02 01/05/07 TERAYON COMMUNICATION SYSTEMS DE 7.01,9.01 01/10/07 TERRA INDUSTRIES INC MD 8.01,9.01 01/10/07 TERREMARK WORLDWIDE INC DE 1.01,2.03,3.02,7.01,9.01 01/05/07 TEXADA VENTURES INC NV 1.01 01/11/07 TEXOLA ENERGY CORP NV 7.01,9.01 01/03/07 TIDEWATER INC DE 7.01,9.01 01/10/07 TOWER AUTOMOTIVE INC DE 1.01,9.01 01/11/07 TOWER BANCORP INC PA 8.01,9.01 01/11/07 TOWER PARK MARINA INVESTORS LP CA 1.01,3.02,9.01 01/05/07 TRI-S SECURITY CORP GA 5.02,9.01 01/10/07 TRIPLE BAY INDUSTRIES OH 1.01 01/10/07 TRONOX INC DE 8.01,9.01 01/09/07 TRX INC/GA GA 1.01,2.01,9.01 01/11/07 TTM TECHNOLOGIES INC WA 7.01,9.01 01/11/07 TUESDAY MORNING CORP/DE DE 2.02,9.01 01/11/07 TURBOSONIC TECHNOLOGIES INC DE 5.02 01/11/07 TYLER TECHNOLOGIES INC DE 8.01 01/10/07 UNITED BANCORP INC /MI/ MI 1.01,9.01 01/10/07 UNIVERSAL INSURANCE HOLDINGS INC DE 5.02,5.03,9.01 01/08/07 UTG INC 8.01 01/11/07 VALENTIS INC DE 1.01,3.01,9.01 01/08/07 VERITAS DGC INC DE 3.02 01/08/07 VISTEON CORP DE 2.02,7.01,9.01 01/11/07 VITESSE SEMICONDUCTOR CORP DE 9.01 01/09/07 VOIP INC 1.01,2.04,8.01 01/04/07 AMEND Volcano CORP DE 2.02,9.01 01/10/07 Wachovia Mortgage Loan Trust, Series DE 8.01,9.01 12/27/06 WALGREEN CO IL 5.02,8.01,9.01 01/10/07 WALTER INDUSTRIES INC /NEW/ DE 8.01 01/11/07 WATAIRE INTERNATIONAL, INC. WA 5.02 01/05/07 WATERMARK INVESTORS REALTY TRUST TX 1.01,9.01 01/05/07 WEST PHARMACEUTICAL SERVICES INC PA 7.01,9.01 01/10/07 WHERIFY WIRELESS INC DE 1.01,1.02,2.03,8.01 01/05/07 White River Capital Inc 8.01,9.01 01/11/07 World Energy Solutions, Inc. DE 1.01,9.01 01/05/07 WYNN RESORTS LTD 8.01 01/10/07 YTB International, Inc. NY 8.01 01/11/07 ZEBRA TECHNOLOGIES CORP/DE DE 1.01,9.01 01/11/07 ZIM CORP A6 2.03 01/10/07 ZIONS BANCORPORATION /UT/ UT 2.02 01/11/07