SEC NEWS DIGEST Issue 2006-14 January 23, 2006 COMMISSION ANNOUNCEMENTS DECLASSIFICATION REVIEW REQUESTS Pursuant to the Information Security Oversight Office's Classified National Security Information Directive No. 1, this notice provides the address to which mandatory declassification review requests may be sent. Requests should be addressed to the Securities and Exchange Commission, Office of the Executive Director, 100 F Street, NE, Washington, DC 20549. ENFORCEMENT PROCEEDINGS SEC INSTITUTES SETTLED ADMINISTRATIVE PROCEEDINGS AGAINST HERBERT MORTLAND, CPA AND MORTLAND & CO., P.C. On January 20, the Commission issued an Order Instituting Public Administrative Proceedings Pursuant to Rule 102(e) of the Commission's Rules of Practice, Making Findings, and Imposing Remedial Sanctions against Herbert J. Mortland, CPA and Mortland & Co., P.C. The Order finds that Mortland and Mortland & Co. performed the audit of the financial statements of Rocky Mountain Securities & Investments, Inc., a now-defunct broker-dealer, for the fiscal year ended June 30, 2002. The Order also finds that the audit was not conducted in accordance with generally accepted auditing standards and Rocky Mountain's financial statements had not been prepared in conformity with generally accepted accounting principles. Based on the foregoing, the Commission finds that Mortland and Mortland & Co. engaged in improper professional conduct pursuant to Rule 102(e) of the Commission's Rules of Practice. Based on the above, the Order suspends Mortland and Mortland & Co. from the privilege of appearing or practicing before the Commission as accountants with a right to apply for reinstatement after three years. Mortland and Mortland & Co. 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 today that it instituted administrative proceedings against Stephen J. Horning for willfully aiding and abetting and causing certain of Rocky Mountain's violations. The Order also alleges that Horning failed reasonably to supervise Rocky Mountain personnel, and failed to take action to avoid the financial collapse of Rocky Mountain, resulting in the firm's SIPC receivership. (Rel. 34-53162; AAER- 2367; File No. 3-12155) IN THE MATTER OF STEPHEN HORNING On January 20, the Commission announced the issuance of an Order Instituting Administrative and Cease-and-Desist Proceedings Pursuant to Sections 15(b)(6) and 21C of the Securities Exchange Act of 1934 and Section 14(b) of the Securities Investor Protection Act of 1970 against Stephen J. Horning. The Division of Enforcement alleges that Rocky Mountain Securities & Investments, Inc., a now-defunct broker- dealer, violated the net capital, customer reserve, books and records, and notice provisions of the Exchange Act, in relation to the diversion of $4.5 million of customer funds to pay proprietary trading losses. In addition, the Order alleges that Rocky Mountain violated the Exchange Act by making false filings with the Commission and sending to its customers a materially false financial statement of Rocky Mountain's financial condition. The Order alleges that Horning, Rocky Mountain's former president and financial and operations principal, willfully aided and abetted and caused certain of Rocky Mountain's violations. The Order also alleges that Horning failed reasonably to supervise Rocky Mountain personnel, and failed to take action to avoid the financial collapse of Rocky Mountain, resulting in the firm's SIPC receivership. A hearing will be scheduled before an administrative law judge to determine whether the allegations in the Order are true, to provide Horning with an opportunity to dispute the allegations, and to determine what, if any, remedial action is appropriate and in the public interest pursuant to Section 15(b) of the Exchange Act and Section 14(b) of SIPA. The Order requires the Administrative Law Judge to issue an initial decision no later than 300 days from the date of service of this Order, pursuant to Rule 360(a)(2) of the Commission's Rules of Practice. The Securities and Exchange Commission announced today that it instituted and settled proceedings under Rule 102(e) of the Commission's Rules of Practice against Herbert J. Mortland and Mortland & Co., P.C., Rocky Mountain's auditors, based on audit failures amounting to improper professional conduct. The Commission accepted Mortland's and Mortland & Co.'s offer to settle this matter by consenting to an order suspending them from the privilege of appearing or practicing before the Commission as accountants with a right to apply for reinstatement after three years. (Rel. 34-53163; AAER-2367; File No. 3-12156) SEC BRINGS ACCOUNTING FRAUD CHARGES RELATED TO STANSBURY HOLDINGS CORPORATION On January 20, the Commission announced that it filed civil fraud charges against Stansbury Holdings Corporation, a mining company, and two former officers, as well as aiding and abetting charges against the company's auditors. In the suit, filed in federal court in the District of Colorado, the Commission alleges that former chief executive officer Aldine J. Coffman, Jr. of Denver, Colo., former chief financial officer Dennis R. Staal of Chadron, Neb., and Richard E. Sellers and Sellers & Associates P.C. of Henderson, Nev., Stansbury's auditors, caused Stansbury to overstate its assets in numerous periodic filings and in offering documents. According to the complaint, for the period June 30, 1999 through March 31, 2002, Stansbury valued certain of it mining properties at more than $18 million despite numerous events demonstrating they were worth far less. The complaint alleges that the defendants failed to disclose possible losses and make necessary adjustments based on foreclosure proceedings affecting Stansbury's largest assets. The complaint alleges that by its conduct, Defendant Stansbury violated Section 17(a) of the Securities Act of 1933, Sections 10(b), 13(a), 13(B)(2)(A) and 13(b)(2)(B) of the Securities Exchange Act of 1934, and Exchange Act Rules 10b-5, 12b-20, 13a-1, 13a-13 and 13b2-1. The complaint also alleges that Coffman and Staal violated Section 17(a) of the Securities Act and Sections 10(b) and 13(b)(5) of the Exchange Act and Exchange Act Rules 10b-5 and 13b2-1, and aided and abetted Stansbury's violations of Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act and Exchange Act Rules 12b-20, 13a-1 and 13a-13. The complaint also alleges that Sellers and Sellers & Associates aided and abetted Stansbury's violations of Sections 10(b) and 13(a) of the Exchange Act and Exchange Act Rules 10b-5, 12b-20, 13a-1 and 13a-13. The Commission requests that the court enjoin Stansbury, Coffman, Staal, Sellers and Sellers & Associates from violating or aiding and abetting violations of the antifraud, periodic reporting, record keeping and internal controls provisions of the federal securities laws. The Commission also seeks disgorgement of the salaries Coffman and Staal received during the time period of the false financial statements. In addition, the Commission's complaint asks the court to impose civil monetary penalties, an order permanently barring Coffman and Staal from acting as officers or directors of any public company, and an order barring Coffman from participating in an offering of penny stock. In a related matter, the Commission instituted administrative proceedings against Michael J. Healey for acting as an unregistered broker-dealer when selling Stansbury securities. See Rel. 34-53144. The Commission previously revoked the registration of Stansbury's securities pursuant to Section 12(j) of the Exchange Act. See Rel. 34- 48283. [SEC v. Stansbury Holdings Corporation, Aldine J. Coffman, Jr., Dennis R. Staal, Richard E. Sellers, CPA, and Sellers & Associates P.C., Case No.06-CV-00088, D. Colo.] (LR-19537) SETTLED INSIDER TRADING ACTION FILED AGAINST MARK KISHEL The Securities and Exchange Commission today announced the filing of an action against Mark Kishel, a former Immucor, Inc. director for engaging in insider trading in the securities of Immucor. The Commission's complaint, filed in the United States District Court for the Northern District of Georgia, alleges that while a director of Immucor, the defendant purchased securities of Immucor while in possession of material nonpublic information. The Commission's complaint alleges that on Jan. 30, 2004, Immucor submitted an application to the United States Food and Drug Administration to market and sell its blood analysis system Galileo, which was then being sold in Europe, in the United States. On March 25, 2004, when Immucor announced its fiscal third quarter results, the company refined this projection, telling investors that it believed it would receive clearance to market the Galileo system in the United States in the fall of 2004. Over approximately the next month, as Immucor's staff responded to the FDA's questions and requests for additional information, it became clear to Immucor's senior management that the FDA would likely grant approval to Immucor's Galileo application within a matter of weeks instead of months-far earlier than the company had previously projected. On April 16, 2004, a presentation was made to Immucor's board of directors, with defendant Kishel in attendance, informing the board that the company expected early FDA approval of Galileo. The information constituted material nonpublic information. After leaving the meeting on April 16, 2004, defendant Kishel purchased Immucor securities while in possession of this information. After the close of the markets on April 26, 2004, Immucor announced that the FDA had approved its Galileo blood analysis system for sale in the United States. On April 27, 2004, Immucor's stock traded up $4.18 (19.19%) to close at $25.96 on heavy trading volume. The complaint alleges that Kishel received $13,650 in unrealized gain as the result of his conduct. The complaint alleges that by his conduct, Kishel violated Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. In a consent filed with the complaint, Kishel agreed, without admitting or denying the allegations in the complaint, to the entry of a final judgment permanently enjoining him from future violations of Section 10(b) of the Exchange Act and Rule 10b-5 thereunder. In addition, the defendant consented to pay disgorgement plus prejudgment interest totaling $14,767.48 and consented to pay a one-time civil penalty on his profits of $13,650. [SEC v. Mark Kishel, Defendant, Civil Action File No. 1:06-CV-0123, N.D. Ga.] (LR-19538) SELF REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change filed by the Philadelphia Stock Exchange to delay implementation of a split of the PHLX Housing Sector Index option (SR-Phlx-2006-02) 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 January 23. (Rel. 34-53147) ACCELERATED APPROVAL OF PROPOSED RULE CHANGE The Commission noticed and granted accelerated approval to a proposed rule change (SR-Amex-2005-131) and Amendment No. 1 thereto submitted by the American Stock Exchange under Rule 19b-4 of the Securities Exchange Act of 1934 relating to the implementation of a Quote Risk Manager. Publication is expected in the Federal Register during the week of January 23. (Rel. 34-53148) PROPOSED RULE CHANGE The American Stock Exchange filed a proposed rule change and Amendment Nos. 1, 2, and 3 thereto (SR-Amex-2005-075) under Rule 19b-4 of the Securities Exchange Act of 1934 relating to the establishment of a new class of Registered Options Trader called a Supplemental Registered Options Trader (SROT). Publication of the proposal is expected in the Federal Register during the week of January 23. (Rel. 34-53161) APPROVAL OF PROPOSED RULE CHANGES The Commission granted approval to a proposed rule change and Amendment No. 1 thereto (SR-Phlx-@005-67) submitted by the Philadelphia Stock Exchange relating to the maintenance, retention and furnishing of books, records and other information regarding payment for order flow. Publication is expected in the Federal Register during the week of January 23. (Rel. 34-53139) The Commission approved a proposed rule change submitted by the New York Stock Exchange (SR-NYSE-2005-75) under Rule 19b-4 of the Securities Exchange Act concerning continued listing of companies that fail to file annual reports in a timely manner. (Rel. 34-53152) WITHDRAWALS A notice has been issued giving interested persons until Feb. 10, 2006, to comment on the application of CITGO Petroleum Corporation to withdraw its 7 7/8% senior notes, due May 15, 2006, from listing and registration on the New York Stock Exchange. (Rel. 34-53153) A notice has been issued granting the application of Provident Energy Trust to withdraw its trust units, no par value, from listing and registration on the American Stock Exchange, effective at the opening of business on January 23. (Rel. 34-53154) A notice has been issued granting the application of The Charles Schwab Corporation to withdraw its common stock, $.01 par value, from listing and registration on the New York Stock Exchange, effective at the opening of business on January 23. (Rel. 34-53155) A notice has been issued granting the application of Pioneer Kabushiki Kaisha (English translation, Pioneer Corporation) to withdraw its common stock (each represented by one American Depositary Share) from listing and registration on the New York Stock Exchange, effective at the opening of business on January 23. (Rel. 34-53156) SECURITIES ACT REGISTRATIONS The following registration statements have been filed with the SEC under the Securities Act of 1933. The reported information appears as follows: Form, Name, Address and Phone Number (if available) of the issuer of the security; Title and the number and/or face amount of the securities being offered; Name of the managing underwriter or depositor (if applicable); File number and date filed; Assigned Branch; and a designation if the statement is a New Issue. Registration statements may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . S-8 POLYMER GROUP INC, 4055 FABER PLACE DR., SUITE 201, NORTH CHARLESTON, SC, 29405, 843-329-5151 - 0 ($11,543,900.00) Equity, (File 333-131156 - Jan. 20) (BR. 02B) S-8 QUALCOMM INC/DE, 5775 MOREHOUSE DR, SAN DIEGO, CA, 92121, 8585871121 - 0 ($20,339,232.70) Equity, (File 333-131157 - Jan. 20) (BR. 11B) S-8 TEKTRONIX INC, 14200 SW KARL BRAUN DRIVE, BEAVERTON, OR, 97077, 503-627-7111 - 0 ($152,311,500.00) Equity, (File 333-131158 - Jan. 20) (BR. 10C) S-3ASR CIT GROUP INC, 1 CIT DRIVE, LIVINGSTON, NJ, 07039, 9737405000 - 0 ($0.00) Unallocated (Universal) Shelf, (File 333-131159 - Jan. 20) (BR. 07A) S-3ASR NOVASTAR FINANCIAL INC, 8140 WARD PARKWAY, STE 300, KANSAS CITY, MO, 64114, 8162377000 - 0 ($0.00) Equity, (File 333-131160 - Jan. 20) (BR. 08C) N-2 HERCULES TECHNOLOGY GROWTH CAPITAL INC, 525 UNIVERSITY AVE., SUITE 700, PALO ALTO, CA, 94301, 650-798-5164 - 3,275,000 ($37,662,500.00) Equity, (File 333-131161 - Jan. 20) (BR. 18) S-3ASR NOVASTAR FINANCIAL INC, 8140 WARD PARKWAY, STE 300, KANSAS CITY, MO, 64114, 8162377000 - 0 ($0.00) Equity, (File 333-131163 - Jan. 20) (BR. 08C) S-8 ZIMMER HOLDINGS INC, 345 EAST MAIN STREET, WARSAW, IN, 46580, 5742676131 - 0 ($14,186,000.00) Equity, (File 333-131164 - Jan. 20) (BR. 10C) S-8 COMPUTER PROGRAMS & SYSTEMS INC, 6600 WALL STREET, MOBILE, AL, 36695, 2516398100 - 0 ($12,216,000.00) Equity, (File 333-131165 - Jan. 20) (BR. 03A) S-1 DOR BIOPHARMA INC, 1691 MICHIGAN AVE., SUITE 435, MIAMI, FL, 33139, 305-534-3383 - 9,962,500 ($2,689,875.00) Equity, (File 333-131166 - Jan. 20) (BR. 01A) SB-2 Shadow Marketing Inc., 1823 WEST 7TH AVENUE, VANCOUVER, A1, V6J 5K5, 604-805-6340 - 3,445,000 ($344,500.00) Equity, (File 333-131168 - Jan. 20) (BR. 09) S-4 SEACOAST BANKING CORP OF FLORIDA, 815 COLORADO AVE, P O BOX 9012, STUART, FL, 34994, 5612874000 - 0 ($21,986,949.00) Equity, (File 333-131169 - Jan. 20) (BR. 07C) S-8 CHINA DIRECT TRADING CORP, 12535 ORANGE DRIVE, SUITE 613, DAVIE, FL, 33330, (954) 474-0224 - 2,200,000 ($55,000.00) Equity, (File 333-131170 - Jan. 20) (BR. 08A) S-8 BRANDYWINE REALTY TRUST, 14 CAMPUS BLVD, STE 100, NEWTOWN SQUARE, PA, 19073, 6103255600 - 3,193,579 ($96,509,958.00) Equity, (File 333-131171 - Jan. 20) (BR. 08A) S-3 CHINA ENERGY SAVINGS TECHNOLOGY, INC., 18 HARBOUR ROAD, SUITE 3203A, 32ND FLOOR, HONG KONG, F4, 00000, 852-2588-1228 - 6,050,000 ($42,047,500.00) Equity, (File 333-131172 - Jan. 20) (BR. 10A) S-3 CHINA ENERGY SAVINGS TECHNOLOGY, INC., 18 HARBOUR ROAD, SUITE 3203A, 32ND FLOOR, HONG KONG, F4, 00000, 852-2588-1228 - 10,000,000 ($69,500,000.00) Equity, (File 333-131173 - Jan. 20) (BR. 10A) S-8 Thomas Equipment, Inc., 1818 NORTH FARWELL AVENUE, MILWAUKEE, WI, 53202, (312) 224-8812 - 1,500,000 ($4,050,000.00) Equity, (File 333-131174 - Jan. 20) (BR. 10C) SB-2 CYCLE COUNTRY ACCESSORIES CORP, 2188 HWY 86, MILFORD, IA, 51351, 2,179,260 ($7,997,884.20) Equity, (File 333-131175 - Jan. 20) (BR. 05A) S-4 ORRSTOWN FINANCIAL SERVICES INC, 77 E KING STREET, P O BOX 250, SHIPPENSBURG, PA, 17257, 7175326114 - 0 ($22,120,000.00) Equity, (File 333-131176 - Jan. 20) (BR. 07C) SB-2 POWERHOUSE TECHNOLOGIES GROUP INC, 555 TWIN DOLPHIN DRIVE, SUITE 650, REDWOOD CITY, CA, 94065, 6502322600 - 0 ($44,446,239.00) Equity, (File 333-131177 - Jan. 20) (BR. 03A) S-3 ESSEX PROPERTY TRUST INC, 925 EAST MEADOW DR, PALO ALTO, CA, 94303, 6504943700 - 142,076 ($13,787,056.00) Equity, (File 333-131178 - Jan. 20) (BR. 08B) S-3 ASPYRA INC, 26115 A MUREAU RD, CALABASAS, CA, 91302, 8188806700 - 0 ($3,726,000.00) Equity, (File 333-131183 - Jan. 20) (BR. 03A) SB-2 RAPTOR NETWORKS TECHNOLOGY INC, 1241 E. DYER ROAD, SUITE 150, SANTA ANA, CA, 92705, (949) 623-9300 - 36,148,539 ($30,364,773.00) Equity, (File 333-131184 - Jan. 20) (BR. 03B) S-3 NEW CENTURY MORTGAGE SECURITIES INC, 18400 VON KARMAN, STE 1000, IRVINE, CA, 92612, 9498637243 - 0 ($1,000,000.00) Mortgage Backed Securities, (File 333-131185 - Jan. 20) (BR. 05) S-8 ACTUANT CORP, ATTN: TIMOTHY J. TESKE, 6100 N BAKER RD., MILWAUKEE, WI, 53209, 414-352-4160 - 0 ($110,260,000.00) Equity, (File 333-131186 - Jan. 20) (BR. 06A) S-8 ACTUANT CORP, ATTN: TIMOTHY J. TESKE, 6100 N BAKER RD., MILWAUKEE, WI, 53209, 414-352-4160 - 0 ($5,513,000.00) Equity, (File 333-131187 - Jan. 20) (BR. 06A) S-3 NEW DRAGON ASIA CORP, SUITE 2808, INTERNATIONAL CHAMBER OF COM, FUHUA THREE ROAD, SHENZHEN, F4, 00000, 852 2815 9892 - 16,178,750 ($26,103,350.00) Equity, (File 333-131191 - Jan. 20) (BR. 04A) S-8 SCOTTISH POWER PLC, 1 ATLANTIC QUAY GLASGOW, SCOTLAND UNITED KINGDOM, X0, G2 8SP, 160,000 ($1,594,400.00) Equity, (File 333-131192 - Jan. 20) (BR. 02C) S-4 UICI, 9151 GRAPEVINE HIGHWAY, N. RICHLAND HILLS, TX, 76180, 8172555200 - 0 ($145,496,030.00) Equity, (File 333-131193 - Jan. 20) (BR. 01C) N-2 FIRST TRUST STRATEGIC HIGH INCOME FUND II, 1001 WARRENVILLE ROAD, SUITE 300, LISLE, IL, 60532, 630-241-4141 - 1,000 ($20,000.00) Equity, (File 333-131194 - Jan. 20) (BR. ) S-8 GENERAL MILLS INC, NUMBER ONE GENERAL MILLS BLVD, MINNEAPOLIS, MN, 55426, (763) 764-7600 - 22,000,000 ($1,094,500,000.00) Equity, (File 333-131195 - Jan. 20) (BR. 04A) S-3 RESIDENTIAL FUNDING MORTGAGE SECURITIES II INC, 8400 NORMANDALE LAKE BLVD, SUITE 600, MINNEAPOLIS, MN, 55437, 9528327000 - 0 ($1,000,000.00) Asset-Backed Securities, (File 333-131196 - Jan. 20) (BR. 05D) S-8 CALYPSO WIRELESS INC, 5979 NW 151ST STREET, MIAMI LAKES, FL, 33014, 7136547777 - 460,000 ($220,800.00) Equity, (File 333-131197 - Jan. 20) (BR. 11C) S-4 CARDTRONICS INC, 3110 HAYES ROAD, SUITE 300, HOUSTON, TX, 77082, 2815969988 - 0 ($200,000,000.00) Non-Convertible Debt, (File 333-131199 - Jan. 20) (BR. 08B) S-8 Lincoln Park Bancorp, 31 BOONTON TURNPIKE, LINCOLN PARK, NJ, 07035, 973-694-0330 - 127,012 ($1,163,677.40) Equity, (File 333-131200 - Jan. 20) (BR. 07A) S-3 RESIDENTIAL FUNDING MORTGAGE SECURITIES I INC, 8400 NORMANDALE LAKE BLVD, SUITE 250, MINNEAPOLIS, MN, 55437, 9528327000 - 0 ($1,000,000.00) Mortgage Backed Securities, (File 333-131201 - Jan. 20) (BR. 05D) S-4 TEXAS UNITED BANCSHARES INC, P.O. BOX B, LA GRANGE, TX, 78945, 9799687261 - 0 ($12,498,806.00) Equity, (File 333-131202 - Jan. 20) (BR. 07A) S-3 GE-WMC Mortgage Securities, L.L.C., 3100 THORNTON AVENUE, BURBANK, CA, 91504, 818-736-7023 - 0 ($1,000,000.00) Asset-Backed Securities, (File 333-131203 - Jan. 20) (BR. 05) N-2 TORTOISE ENERGY INFRASTRUCTURE CORP, 10801 MASTEIN BLVD, OVERLAND PARK, KS, 66210, 9139811020 - 0 ($1,000,000.00) Unallocated (Universal) Shelf, (File 333-131204 - Jan. 20) (BR. 16) S-3 HAWAIIAN ELECTRIC CO INC, 900 RICHARDS ST, HONOLULU, HI, 96813, 8085437771 - 0 ($165,000,000.00) Non-Convertible Debt, (File 333-131206 - Jan. 20) (BR. 02C) S-3 Cambridge Display Technology, Inc., 2020 CAMBOURNE BUSINESS PARK, CAMBOURNE, CAMBRIDGE, X0, CB3 6DW, 011 44 1954 713600 - 0 ($29,717,188.00) Equity, (File 333-131208 - Jan. 20) (BR. 10A) S-3 RESIDENTIAL ASSET SECURITIES CORP, 8400 NORMANDALE LAKE BLVD, SUITE 600, MINNEAPOLIS, MN, 55437, 9528327000 - 0 ($1,000,000.00) Mortgage Backed Securities, (File 333-131209 - Jan. 20) (BR. 05D) S-3 RESIDENTIAL ASSET MORTGAGE PRODUCTS INC, 8400 NORMANDALE LAKE BLVD, SUITE 600, MINNEAPOLIS, MN, 55437, 952 857-7000 - 1,000,000 ($1,000,000.00) Asset-Backed Securities, (File 333-131211 - Jan. 20) (BR. 05D) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: 1.01 Entry into a Material Definitive Agreement 1.02 Termination of a Material Definitive Agreement 1.03 Bankruptcy or Receivership 2.01 Completion of Acquisition or Disposition of Assets 2.02 Results of Operations and Financial Condition 2.03 Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant 2.04 Triggering Events That Accelerate or Increase a Direct Financial Obligation under an Off-Balance Sheet Arrangement 2.05 Cost Associated with Exit or Disposal Activities 2.06 Material Impairments 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing 3.02 Unregistered Sales of Equity Securities 3.03 Material Modifications to Rights of Security Holders 4.01 Changes in Registrant's Certifying Accountant 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review 5.01 Changes in Control of Registrant 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year 5.04 Temporary Suspension of Trading Under Registrant's Employee Benefit Plans 5.05 Amendments to the Registrant's Code of Ethics, or Waiver of a Provision of the Code of Ethics 6.01. ABS Informational and Computational Material. 6.02. Change of Servicer or Trustee. 6.03. Change in Credit Enhancement or Other External Support. 6.04. Failure to Make a Required Distribution. 6.05. Securities Act Updating Disclosure. 7.01 Regulation FD Disclosure 8.01 Other Events 9.01 Financial Statements and Exhibits 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . STATE 8K ITEM NO. NAME OF ISSUER CODE DATE COMMENT 1ST INDEPENDENCE FINANCIAL GROUP, INC DE 8.01 01/20/06 A.C. Moore Arts & Crafts, Inc. PA 2.02,9.01 01/20/06 ABBOTT LABORATORIES IL 1.01,9.01 01/17/06 ABBOTT LABORATORIES IL 5.02,9.01 01/16/06 ABIOMED INC DE 1.01 01/13/06 ACT TELECONFERENCING INC CO 1.01,2.03,9.01 01/13/06 ACTUANT CORP WI 1.01,9.01 01/13/06 ADVANTA BUSINESS RECEIVABLES CORP 8.01,9.01 01/20/06 AES CORP DE 7.01,9.01 01/19/06 AJS BANCORP INC DE 1.01,2.02,9.01 01/17/06 ALLIANCE SEMICONDUCTOR CORP /DE/ DE 1.01,5.02,9.01 01/13/06 ALLIANT ENERGY CORP WI 2.06,8.01,9.01 01/19/06 ALLIANT ENERGY CORP WI 1.02,5.02 01/17/06 ALLTEL CORP DE 2.02 01/20/06 ALTERNATIVE LOAN TRUST 2005-61 8.01,9.01 10/28/05 Alternative Loan Trust 2005-71 8.01,9.01 11/29/05 Alternative Loan Trust 2005-82 8.01,9.01 12/29/05 AMCOL INTERNATIONAL CORP DE 7.01,9.01 01/20/06 AMERICA ONLINE LATIN AMERICA INC DE 1.01,7.01,9.01 01/17/06 AMERICAN BANK INC PA 2.02,9.01 01/19/06 American Casino & Entertainment Prope DE 1.01,9.01 01/16/06 AMERICAN COMMERCIAL LINES INC. DE 1.01,9.01 01/17/06 AMERICAN RETIREMENT CORP TN 1.01,7.01,9.01 01/19/06 AMERICAN SAFETY INSURANCE HOLDINGS LT 8.01 01/20/06 AMES NATIONAL CORP IA 2.02,9.01 01/20/06 AMPLIDYNE INC DE 3.02 01/18/06 ANGIODYNAMICS INC DE 1.01,5.02,9.01 01/16/06 ANTEON INTERNATIONAL CORP DE 8.01,9.01 01/20/06 AP PHARMA INC /DE/ DE 1.01,2.01 01/18/06 APOLLO RESOURCES INTERNATIONAL INC UT 1.01 03/22/05 AMEND ARROW INTERNATIONAL INC PA 1.01,9.01 01/18/06 ASHFORD HOSPITALITY TRUST INC MD 7.01,9.01 01/20/06 ATLANTIC BANCGROUP INC FL 2.02 01/19/06 AMEND AURA SYSTEMS INC DE 1.03,8.01,9.01 01/18/06 BABYUNIVERSE, INC. FL 2.01,9.01 01/13/06 BANC ONE HELOC 1999-1 OH 8.01,9.01 01/20/06 Bancorp, Inc. 1.01,9.01 01/13/06 BANK MUTUAL CORP WI 2.02 01/18/06 BANK OF GRANITE CORP DE 5.02 12/12/05 AMEND BANK ONE AUTO SECURITIZATION TRUST 20 DE 8.01,9.01 01/20/06 BANKUNITED FINANCIAL CORP FL 8.01,9.01 01/19/06 BARNES & NOBLE INC DE 5.02 01/20/06 BAY NATIONAL CORP 5.02 01/20/06 Bear Stearns Asset Backed Securities DE 9.01 12/30/05 AMEND BEARINGPOINT INC DE 2.04,9.01 01/18/06 BIMINI MORTGAGE MANAGEMENT INC MD 7.01,9.01 01/20/06 BIOENVISION INC DE 4.01,9.01 01/17/06 BOSTON PRIVATE FINANCIAL HOLDINGS INC MA 7.01 01/20/06 BOWNE & CO INC DE 5.02 01/19/06 BRANTLEY CAPITAL CORP MD 8.01,9.01 01/19/06 BRIGHTPOINT INC IN 1.01,9.01 01/16/06 BRIGHTPOINT INC IN 1.01,9.01 01/18/06 BROADCAST INTERNATIONAL INC UT 4.01,9.01 01/16/06 Bronco Drilling Company, Inc. DE 1.01,2.01,2.03,3.02,9.01 01/13/06 BROOKLINE BANCORP INC DE 2.02,9.01 01/19/06 BRYN MAWR BANK CORP PA 5.02 01/19/06 BURLINGTON COAT FACTORY WAREHOUSE COR DE 1.01,8.01,9.01 01/20/06 BURLINGTON NORTHERN SANTA FE CORP DE 4.01,9.01 01/18/06 CADENCE RESOURCES CORP UT 1.01,4.01,8.01 01/20/06 AMEND CAMDEN PROPERTY TRUST TX 1.01,2.03,9.01 01/18/06 CAPITAL ONE FUNDING, LLC 8.01,9.01 01/13/06 CELADON GROUP INC DE 2.02,7.01,9.01 01/18/06 CELGENE CORP /DE/ DE 1.01 01/20/06 CELLEGY PHARMACEUTICALS INC CA 1.01,9.01 01/20/06 CENDANT CORP DE 1.01,2.03,9.01 01/19/06 CENTERSTATE BANKS OF FLORIDA INC FL 8.01 01/20/06 CENTRAL BANCORP INC /MA/ MA 8.01,9.01 01/19/06 CENTRAL GARDEN & PET CO DE 1.01,9.01 01/19/06 CFS BANCORP INC IN 5.02,7.01,9.01 01/19/06 CHAPEAU INC UT 1.01 01/16/06 Chase Auto Owner Trust 2005-A DE 8.01,9.01 01/17/06 Chase Auto Owner Trust 2005-B DE 8.01,9.01 01/17/06 CHASE MANHATTAN AUTO OWNER TRUST 2002 DE 8.01,9.01 01/17/06 CHASE MANHATTAN AUTO OWNER TRUST 2003 DE 8.01,9.01 01/17/06 CHASE MANHATTAN AUTO OWNER TRUST 2003 DE 8.01,9.01 01/17/06 CHASE MANHATTAN AUTO TRUST 2004-A DE 8.01,9.01 01/17/06 CHASE MANHATTAN BANK USA CHASE MANHAT DE 8.01,9.01 01/17/06 CIT GROUP INC DE 1.01,9.01 01/17/06 CITIGROUP INC DE 2.02,7.01,9.01 01/20/06 CITIZENS BANKING CORP MI 2.02,9.01 01/19/06 CITIZENS COMMUNITY BANCORP 8.01,9.01 01/20/06 CITIZENS FINANCIAL SERVICES INC PA 8.01,9.01 01/20/06 CITIZENS FIRST CORP KY 2.02,7.01,9.01 01/19/06 CLARKSTON FINANCIAL CORP 1.01 12/19/05 CLINICAL DATA INC DE 7.01,9.01 01/17/06 COBIZ INC CO 2.02,9.01 01/19/06 COBIZ INC CO 5.02,9.01 01/19/06 COFFEE HOLDING CO INC NV 2.02,9.01 01/18/06 COLONY BANKCORP INC GA 2.02,7.01,9.01 01/20/06 COMMERCIAL BANKSHARES INC FL 2.02,9.01 01/19/06 COMMERCIAL CAPITAL BANCORP INC NV 8.01,9.01 01/20/06 COMMUNITY VALLEY BANCORP CA 2.02,9.01 01/20/06 Copano Energy, L.L.C. DE 8.01,9.01 01/19/06 Copano Energy, L.L.C. DE 7.01,9.01 01/19/06 CREE INC NC 1.01,9.01 01/18/06 CROSS TIMBERS ROYALTY TRUST TX 2.02,9.01 01/20/06 CYMER INC NV 1.01 01/13/06 CYTOKINETICS INC 1.01,8.01,9.01 01/18/06 DAIMLERCHRYSLER AUTO TRUST 2005-A MI 8.01,9.01 01/09/06 DAIMLERCHRYSLER AUTO TRUST 2005-B MI 8.01,9.01 01/09/06 DAIMLERCHRYSLER MASTER OWNER TRUST 8.01,9.01 01/17/06 DATAWAVE SYSTEMS INC B0 5.02,9.01 01/17/06 Deep Field Technologies, Inc. NJ 1.01,8.01,9.01 01/12/06 AMEND DEKALB BANKSHARES INC SC 8.01,9.01 01/20/06 DIGI INTERNATIONAL INC DE 5.02 11/02/05 AMEND DIGITAL DESCRIPTOR SYSTEMS INC DE 4.01,9.01 01/13/06 DISTRIBUTED ENERGY SYSTEMS CORP DE 1.01,3.02,5.02,9.01 01/16/06 DOR BIOPHARMA INC DE 1.01,3.02,9.01 01/17/06 EARTHSHELL CORP DE 5.02,9.01 01/13/06 ECC Capital CORP 2.02,4.02 01/13/06 ECHOSTAR COMMUNICATIONS CORP NV 7.01 01/19/06 ECHOSTAR COMMUNICATIONS CORP NV 8.01,9.01 01/19/06 ELKCORP DE 2.02,9.01 01/19/06 ENVIRONMENTAL TECTONICS CORP PA 2.02,9.01 01/11/06 EPICEPT CORP 1.01,1.02,9.01 01/16/06 EQUITY INNS INC TN 2.01,9.01 01/17/06 EQUITY ONE INC MD 1.01,9.01 01/17/06 ESSEX PROPERTY TRUST INC MD 8.01,9.01 12/31/04 ever-glory international group, inc. FL 2.01,5.01 07/29/05 AMEND EXECUTE SPORTS INC NV 2.01,9.01 01/19/06 EXECUTE SPORTS INC NV 2.01,9.01 01/19/06 AMEND FARMERS CAPITAL BANK CORP KY 2.02,9.01 01/20/06 FARO TECHNOLOGIES INC FL 2.02,7.01,9.01 01/20/06 FASTENAL CO MN 8.01,9.01 01/19/06 FIDELITY BANKSHARES INC DE 5.02 12/20/05 AMEND FIFTH THIRD AUTO TRUST 2004-A 8.01,9.01 01/20/06 FINISH LINE INC /IN/ IN 8.01,9.01 01/19/06 FIRST COMMONWEALTH FINANCIAL CORP /PA PA 5.02,8.01 01/17/06 FIRST COMMUNITY CORP /SC/ SC 1.01,8.01,9.01 01/19/06 FIRST COMMUNITY CORP /SC/ SC 1.01 01/17/06 FIRST FINANCIAL CORP /IN/ IN 2.02,9.01 01/20/06 FIRST FINANCIAL HOLDINGS INC /DE/ DE 2.02,9.01 01/19/06 AMEND FIRST M&F CORP/MS MS 2.02,7.01,9.01 01/19/06 FIRST STATE FINANCIAL CORP/FL 2.02 01/20/06 FIRSTENERGY CORP OH 8.01,9.01 01/20/06 FIRSTMERIT CORP /OH/ OH 1.01,2.02,8.01,9.01 01/19/06 FNB FINANCIAL SERVICES CORP NC 8.01,9.01 01/18/06 Ford Credit Floorplan Master Owner Tr DE 8.01,9.01 12/31/05 FOXHOLLOW TECHNOLOGIES, INC. DE 1.01 01/18/06 FRISCHS RESTAURANTS INC OH 2.02,9.01 01/20/06 FULTON FINANCIAL CORP PA 8.01,9.01 01/20/06 GE Capital Credit Card Master Note Tr DE 8.01,9.01 01/17/06 GE Capital Credit Card Master Note Tr DE 8.01,9.01 01/17/06 GE Capital Credit Card Master Note Tr DE 8.01,9.01 01/17/06 GE Capital Credit Card Master Note Tr DE 8.01,9.01 01/17/06 GE Capital Credit Card Master Note Tr DE 8.01,9.01 01/17/06 GE Commercial Mortgage Corp. Series 2 DE 8.01,9.01 01/10/06 GEMSTAR TV GUIDE INTERNATIONAL INC DE 1.02,5.02,9.01 01/18/06 GENERAL ELECTRIC CO NY 2.02,7.01 01/20/06 GENERAL MOTORS ACCEPTANCE CORP DE 7.01,9.01 01/20/06 GENEREX BIOTECHNOLOGY CORP DE 1.01,2.03,3.02,9.01 01/19/06 GENITOPE CORP DE 1.01,2.03,9.01 01/17/06 GENTA INC DE/ DE 8.01 01/17/06 GENWORTH FINANCIAL INC DE 2.02,9.01 01/20/06 GENWORTH FINANCIAL INC DE 2.03 01/20/06 GEO GROUP INC FL 9.01 01/20/06 AMEND GIFT LIQUIDATORS INC OK 9.01 11/04/05 AMEND GLOBALNET CORP NV 2.03,9.01 01/19/06 GMX RESOURCES INC OK 1.01,2.02,8.01,9.01 01/16/06 GP STRATEGIES CORP DE 8.01,9.01 01/19/05 GREENE COUNTY BANCORP INC DE 8.01,9.01 01/17/06 HAEMONETICS CORP MA 1.01 01/19/06 HANMI FINANCIAL CORP DE 8.01 01/19/06 HARBOR FLORIDA BANCSHARES INC DE 2.02,5.02,9.01 01/18/06 HARLEY DAVIDSON INC WI 7.01 01/20/06 HAWAIIAN ELECTRIC INDUSTRIES INC HI 8.01 01/20/06 HEALTH ENHANCEMENT PRODUCTS INC NV 3.02 01/20/06 HEALTHRENU MEDICAL INC CO 3.01 01/06/06 HEMCURE INC MN 5.02 01/20/06 HEMOBIOTECH INC 1.01,9.01 01/16/06 HORTON D R INC /DE/ DE 2.02,9.01 01/19/06 HUDSONS GRILL INTERNATIONAL INC TX 8.01,9.01 01/19/06 HUGO INTERNATIONAL TELECOM INC DE 4.01 09/01/05 HUGOTON ROYALTY TRUST TX 2.02,9.01 01/20/06 HUNTINGTON BANCSHARES INC/MD MD 5.02 01/17/06 HUTCHINSON TECHNOLOGY INC MN 8.01,9.01 01/19/05 HYDROGEN ENGINE CENTER, INC. NV 9.01 01/20/06 HYPERTENSION DIAGNOSTICS INC /MN MN 8.01 01/19/06 ICOS CORP WA 2.02 01/20/06 IDEXX LABORATORIES INC /DE DE 1.01 01/17/06 IEA INCOME FUND XI LP CA 1.01,2.01,9.01 01/19/06 ILLINI CORP IL 2.02,9.01 01/20/06 IMAGE TECHNOLOGY LABORATORIES INC DE 5.02 01/17/06 IMATION CORP DE 2.02,7.01,9.01 01/19/06 INCO LTD 1.01,2.03 12/22/05 INFOCROSSING INC DE 5.02,9.01 01/20/06 INGLES MARKETS INC NC 8.01 01/10/06 INTEGRATED ELECTRICAL SERVICES INC DE 1.01,9.01 01/16/06 INTERNATIONAL LEASE FINANCE CORP CA 5.02 01/18/06 INTERNATIONAL SPECIALTY HOLDINGS INC 8.01,9.01 01/19/06 ISP CHEMCO INC 8.01,9.01 01/19/06 IT&E INTERNATIONAL GROUP 4.01,9.01 01/16/06 J2 GLOBAL COMMUNICATIONS INC DE 1.01,9.01 01/16/06 JDS UNIPHASE CORP /CA/ DE 1.01,5.02,5.03,7.01,9.01 01/19/06 JEFFERIES GROUP INC /DE/ DE 1.01,9.01 01/19/06 KATY INDUSTRIES INC DE 8.01,9.01 01/20/06 KEYCORP /NEW/ OH 1.01 01/19/06 KEYCORP /NEW/ OH 2.02,9.01 01/20/06 KEYSTONE AUTOMOTIVE INDUSTRIES INC CA 5.02 01/13/06 KINDRED HEALTHCARE, INC DE 8.01,9.01 01/20/06 KROGER CO OH 5.02,9.01 01/17/06 KV PHARMACEUTICAL CO /DE/ DE 7.01,9.01 01/17/06 LAWSON PRODUCTS INC/NEW/DE/ DE 8.01,9.01 01/19/06 Legacy Bancorp, Inc. DE 7.01,8.01,9.01 01/20/06 LEHMAN ABS CORP BACKED TRUST CERTS SE DE 8.01 01/10/06 LIGAND PHARMACEUTICALS INC DE 1.01,9.01 01/17/06 LINCOLN NATIONAL CORP IN 1.01,9.01 01/19/06 LIQUIDMETAL TECHNOLOGIES INC 4.01,7.01,9.01 01/20/06 LITTLE SIOUX CORN PROCESSORS LLC 1.01,2.02,9.01 01/17/06 LL&E ROYALTY TRUST TX 7.01,9.01 01/20/06 LMI AEROSPACE INC MO 8.01,9.01 01/19/06 LTV CORP DE 8.01,9.01 01/20/06 LUCENT TECHNOLOGIES INC DE 1.01 01/13/06 MADISON RIVER CAPITAL LLC DE 4.02 01/18/06 MADONNA CORP 4.01 11/30/05 AMEND MARSHALL & ILSLEY CORP/WI/ WI 1.01 01/16/06 MAXTOR CORP DE 1.01 01/16/06 MCKESSON CORP DE 8.01 01/18/06 MEADE INSTRUMENTS CORP DE 1.01,5.02,9.01 01/17/06 MEADE INSTRUMENTS CORP DE 8.01,9.01 01/20/06 MEDAREX INC NJ 1.01,9.01 01/20/06 MEDICINES CO /DE DE 1.01 01/16/06 MEDIVATION, INC. DE 5.02 01/18/06 MERCHANTS BANCSHARES INC DE 2.02,9.01 01/20/06 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 01/19/06 MERRILL MERCHANTS BANCSHARES INC ME 2.02,9.01 01/20/06 MESA OFFSHORE TRUST TX 7.01,9.01 01/20/06 MESA ROYALTY TRUST/TX TX 7.01,9.01 01/20/06 METLIFE INC DE 1.01,7.01,9.01 01/18/06 METRETEK TECHNOLOGIES INC DE 8.01,9.01 01/19/06 MFB CORP IN 9.01 12/31/05 MICROSOFT CORP WA 1.01 01/16/06 MID AMERICA APARTMENT COMMUNITIES INC TN 7.01,9.01 01/20/06 MOLECULAR IMAGING CORP DE 1.01,4.01,9.01 01/16/06 MONGOLIAN EXPLORATIONS LTD NV 1.01 01/16/06 MONUMENTAL MARKETING INC WY 8.01,9.01 01/16/06 MOSCOW CABLECOM CORP DE 7.01,9.01 01/20/06 MS STRUCTURED SATURNS SERIES 2001-3 DE 8.01,9.01 01/17/06 MS STRUCTURED SATURNS SERIES 2001-7 DE 8.01,9.01 01/17/06 MS STRUCTURED SATURNS SERIES 2002-10 DE 8.01,9.01 01/17/06 MS STRUCTURED SATURNS SERIES 2002-5 DE 8.01,9.01 01/17/06 MS STRUCTURED SATURNS SERIES 2003-13 DE 8.01,9.01 01/17/06 MS STRUCTURED SATURNS SERIES 2003-16 DE 8.01,9.01 01/17/06 MS STRUCTURED SATURNS SERIES 2003-5 DE 8.01,9.01 01/17/06 MS STRUCTURED SATURNS SERIES 2003-7 DE 8.01,9.01 01/17/06 MS STRUCTURED SATURNS SERIES 2003-9 DE 8.01,9.01 01/17/06 MULTI COLOR CORP OH 8.01,9.01 01/19/06 NABI BIOPHARMACEUTICALS DE 1.01,1.02 01/13/06 NATIONAL MEDICAL HEALTH CARD SYSTEMS NY 5.02 01/20/06 NATIONAL SECURITY GROUP INC DE 8.01,9.01 01/19/06 NATURAL GAS SYSTEMS INC/NEW NV 1.01,3.02,9.01 01/20/06 Neenah Paper Inc DE 1.01,9.01 01/17/06 NEW CENTURY FINANCIAL CORP MD 5.03,9.01 01/13/06 NEW HAMPSHIRE THRIFT BANCSHARES INC DE 2.02,9.01 01/18/06 NEW HORIZONS WORLDWIDE INC DE 1.01 01/13/06 NewGen Technologies, Inc NV 5.02 01/16/06 NGAS Resources Inc 1.01,9.01 01/17/06 NORD RESOURCES CORP DE 8.01 01/19/06 NUVEEN INVESTMENTS INC DE 1.01,9.01 01/13/06 NYMEX HOLDINGS INC DE 8.01 01/20/06 O A K FINANCIAL CORP MI 2.02,9.01 01/20/06 OAK HILL FINANCIAL INC OH 1.01,2.02,9.01 01/12/06 OCEANFIRST FINANCIAL CORP DE 2.02,5.02,8.01,9.01 01/19/06 ODYSSEY HEALTHCARE INC DE 1.01,5.02,8.01,9.01 01/16/06 OFFICEMAX INC DE 8.01,9.01 01/17/06 OLD SECOND BANCORP INC DE 2.02,9.01 01/20/06 OLYMPIC STEEL INC OH 8.01,9.01 01/13/06 OMEGA HEALTHCARE INVESTORS INC MD 1.01 01/20/06 ONEOK INC /NEW/ OK 1.01 01/20/06 ONEOK INC /NEW/ OK 8.01,9.01 01/20/06 Onstream Media CORP FL 8.01,9.01 01/19/06 ORACLE CORP /DE/ DE 1.01,2.03,9.01 01/13/06 Origen Residential Securities, Inc. DE 8.01,9.01 01/17/06 Origen Residential Securities, Inc. DE 8.01,9.01 01/17/06 PARK NATIONAL CORP /OH/ OH 1.01 01/17/06 PARKER DRILLING CO /DE/ DE 1.01,9.01 01/18/06 PARKVALE FINANCIAL CORP PA 2.02,9.01 01/19/06 PATAPSCO BANCORP INC MD 2.02,8.01,9.01 01/19/06 PECO II INC OH 1.01,9.01 10/13/05 AMEND PEGASUS WIRELESS CORP NV 8.01,9.01 01/19/06 PENNSYLVANIA COMMERCE BANCORP INC 2.02,9.01 01/19/06 PEOPLES BANCTRUST CO INC AL 7.01,9.01 01/19/06 PEOPLES FINANCIAL SERVICES CORP/ PA 9.01 12/31/05 PIONEER NATURAL RESOURCES CO DE 8.01,9.01 01/16/06 PLAINS EXPLORATION & PRODUCTION CO DE 7.01,9.01 01/19/06 PLANETOUT INC DE 9.01 11/08/05 AMEND PMC COMMERCIAL TRUST /TX TX 1.02 01/13/06 PNM RESOURCES INC NM 1.01,8.01,9.01 01/20/06 POWER TECHNOLOGY INC/CN NV 1.01,9.01 01/12/06 PRA International DE 1.01 01/18/06 PRACTICEXPERT INC NV 1.02 01/16/05 PRB Gas Transportation, Inc. NV 8.01,9.01 01/17/06 PRIDE INTERNATIONAL INC DE 1.01 01/13/06 PRIMAL SOLUTIONS INC DE 1.01 01/13/06 PROSPERITY BANCSHARES INC TX 2.02,9.01 01/20/06 PROVIDENT BANKSHARES CORP MD 2.02,9.01 01/19/06 PRUDENTIAL FINANCIAL INC NJ 1.01 01/10/06 PSB Holdings, Inc. 2.02,9.01 01/19/06 PSB Holdings, Inc. 5.02,9.01 01/18/06 PXRE GROUP LTD 1.01,9.01 01/19/06 RASER TECHNOLOGIES INC UT 7.01,9.01 01/19/06 REGENCY CENTERS CORP FL 1.01,9.01 01/13/06 REGENCY CENTERS LP FL 1.01,9.01 01/13/06 REGIONS FINANCIAL CORP DE 2.02,7.01,9.01 01/20/06 REMEC INC CA 5.02 01/20/06 Remote Dynamics Inc DE 5.03 01/12/06 REPUBLIC BANCORP INC /KY/ KY 7.01,9.01 01/20/06 RIVER VALLEY BANCORP IN 2.02,9.01 01/17/06 RIVIERA TOOL CO MI 4.01,9.01 01/13/06 AMEND RONCO CORP DE 8.01,9.01 06/27/05 AMEND ROWAN COMPANIES INC DE 7.01,9.01 01/20/06 RS GROUP OF COMPANIES INC FL 1.01,9.01 12/31/05 RSA SECURITY INC/DE/ DE 1.01 01/20/06 RUBIOS RESTAURANTS INC DE 7.01,9.01 01/19/06 Rudy 45 5.02 01/16/06 RUSSELL CORP AL 2.02,8.01,9.01 01/19/06 S Y BANCORP INC KY 2.02,9.01 01/20/06 SANDISK CORP DE 2.01,3.02,9.01 01/13/06 SCHLUMBERGER LTD /NV/ P8 2.02,9.01 01/20/06 SCIENTIFIC ATLANTA INC GA 2.02,9.01 01/19/06 SCM MICROSYSTEMS INC DE 1.01,5.02 01/13/06 SCOTIA PACIFIC CO LLC DE 8.01 01/20/06 SELECT COMFORT CORP 7.01,9.01 01/20/06 SIERRA PACIFIC RESOURCES /NV/ NV 2.03 01/18/06 SIMMONS FIRST NATIONAL CORP AR 2.02 01/19/06 SIMMONS FIRST NATIONAL CORP AR 2.02 01/19/06 SIPEX CORP DE 8.01,9.01 01/18/06 SIRENZA MICRODEVICES INC DE 1.01,5.02,9.01 01/19/06 SKILLSOFT PUBLIC LIMITED CO 8.01 01/13/06 SLM CORP DE 1.01 01/16/06 SMITH A O CORP DE 2.02,7.01,9.01 01/20/06 SNB Bancshares Inc TX 2.02,9.01 12/31/05 SOMERSET INTERNATIONAL GROUP,INC. DE 3.02 01/19/06 SOUTH FINANCIAL GROUP INC SC 2.02,9.01 01/19/06 SOUTHERN CALIFORNIA EDISON CO CA 8.01,9.01 01/17/06 SOUTHWALL TECHNOLOGIES INC /DE/ DE 8.01,9.01 01/19/06 SPORTS CLUB CO INC DE 2.01,2.03,9.01 01/20/06 SPSS INC DE 1.01,9.01 11/05/04 AMEND ST PAUL TRAVELERS COMPANIES INC MN 2.02,8.01,9.01 01/20/06 STANLEY WORKS CT 1.01,3.01,9.01 01/19/06 STERLING CONSTRUCTION CO INC DE 1.01,7.01,9.01 01/19/06 STINGER SYSTEMS, INC 8.01,9.01 01/20/06 STRUCTURED PRODUCTS CORTS TR FOR SOUT DE 8.01 01/11/05 STUDENT LOAN CORP DE 2.02,9.01 01/20/06 SUN BANCORP INC /NJ/ NJ 8.01,9.01 01/19/06 SUPERIOR ESSEX INC DE 1.01,9.01 01/13/06 SUPERTEX INC CA 1.01,5.02 01/12/06 SVB FINANCIAL GROUP 5.03,9.01 01/19/06 SYNNEX CORP DE 5.02,9.01 01/15/06 SYNPLICITY INC CA 1.01,9.01 01/13/06 SYNTHETECH INC OR 1.01,9.01 01/13/06 T-3 ENERGY SERVICES INC TX 8.01 01/20/06 TAMPA ELECTRIC CO FL 1.01,2.03,9.01 01/19/06 TARGET RECEIVABLES CORP MN 8.01,9.01 01/20/06 TARGET RECEIVABLES CORP MN 8.01,9.01 01/20/06 TARRANT APPAREL GROUP CA 1.01,2.03 01/19/06 TASKER CAPITAL CORP NV 8.01 01/07/06 AMEND Tennessee Commerce Bancorp, Inc. TN 2.02,9.01 01/20/06 TERAYON COMMUNICATION SYSTEMS DE 8.01,9.01 01/17/06 TERRA NOSTRA RESOURCES CORP. NV 2.01,9.01 08/17/05 AMEND TIFFANY & CO DE 1.01,3.03,8.01,9.01 01/19/06 TOO, INC. DE 8.01 01/18/06 TORRENT ENERGY CORP CO 5.02,9.01 01/16/06 TORVEC INC NY 3.02 01/20/06 TOWER FINANCIAL CORP IN 8.01 01/20/06 TOYS R US INC DE 1.01 01/20/06 TRACK DATA CORP DE 4.01 01/20/06 TRACKPOWER INC WY 1.01,2.03,3.02,8.01,9.01 01/13/06 TRANSAX INTERNATIONAL LTD CO 1.01,1.02,3.02,9.01 01/13/06 TRANSCAT INC OH 2.02,9.01 01/18/06 TRM CORP OR 7.01 01/19/06 U S WIRELESS DATA INC DE 1.01,3.02,9.01 01/16/06 UNION BANKSHARES CORP VA 1.01 12/30/05 AMEND UNIONBANCAL CORP CA 2.02,9.01 01/19/06 UNITED TENNESSEE BANKSHARES INC TN 2.02,9.01 01/19/06 UROLOGIX INC MN 5.02,9.01 01/18/06 USEC INC DE 2.03 01/19/06 VAIL BANKS INC CO 2.02,9.01 01/19/06 VALERO ENERGY CORP/TX DE 1.01,5.02,9.01 01/18/06 VALLEY NATIONAL BANCORP NJ 1.01,9.01 12/31/05 VERIZON COMMUNICATIONS INC DE 2.04,5.02,8.01 01/17/06 VIRCO MFG CORPORATION DE 1.01,9.01 01/13/06 Visiphor CORP A1 7.01,9.01 01/17/06 VISTA GOLD CORP 8.01,9.01 01/19/06 VITAL IMAGES INC MN 7.01,9.01 01/19/06 Volkswagen Auto Lease Trust 2004-A DE 8.01,9.01 01/20/06 Volkswagen Auto Lease Trust 2005-A 8.01,9.01 01/20/06 VOLKSWAGEN AUTO LOAN ENHANCED TRUST 2 8.01,9.01 01/20/06 VOLKSWAGEN AUTO LOAN ENHANCED TRUST 2 DE 8.01,9.01 01/20/06 Volkswagen Auto Loan Enhanced Trust 2 8.01,9.01 01/20/06 Volkswagen Credit Auto Master Owner T DE 8.01,9.01 01/20/06 WARP TECHNOLOGY HOLDINGS INC NV 3.02 01/13/06 WASHINGTON POST CO DE 5.02 01/20/06 WebMD Health Corp. DE 1.01,7.01,9.01 01/17/06 WESTAMERICA BANCORPORATION CA 2.02 01/19/06 WESTERN GAS RESOURCES INC DE 1.01 01/13/06 WHERIFY WIRELESS INC DE 1.01 01/13/06 WHITE ELECTRONIC DESIGNS CORP ID 1.01 01/16/06 WHITEHALL JEWELLERS INC DE 8.01,9.01 01/20/06 WILLIAM LYON HOMES DE 5.02,9.01 01/17/06 WILLOW GROVE BANCORP INC/NEW PA 1.01,5.02,8.01,9.01 01/18/06 WILMINGTON TRUST CORP DE 2.02 01/20/06 WINDSWEPT ENVIRONMENTAL GROUP INC DE 4.01,9.01 01/19/06 Winthrop Realty Trust OH 9.01 11/07/05 AMEND WINTRUST FINANCIAL CORP IL 2.02,8.01,9.01 01/19/06 WIRELESS AGE COMMUNICATIONS INC NV 2.03 01/19/06 WJ COMMUNICATIONS INC DE 1.01 01/16/06 XENOMICS INC FL 5.02,5.03,9.01 01/16/06 XFONE INC NV 1.01,9.01 10/12/05 AMEND ZIFF DAVIS HOLDINGS INC DE 5.02 01/17/06