SEC NEWS DIGEST Issue 2007-13 January 22, 2007 RULES AND RELATED MATTERS INTERNET AVAILABILITY OF PROXY MATERIALS On January 22, the Commission issued a release adopting amendments to the proxy rules under Section 14 of the Exchange Act that permit, but do not require, companies and other persons conducting proxy solicitations to satisfy the Rule 14a-3 requirement to furnish proxy materials by posting those proxy materials on an Internet Web site and providing shareholders with notice of the Internet availability of the materials. (Rels. 34-55146; IC-27671; File No. S7-10-05) The Commission also issued a release that proposes the universal Internet availability of proxy materials. (Rels. 34-55147; IC-27672; File No. S7-03-07) ENFORCEMENT PROCEEDINGS COMMISSION REVOKES REGISTRATION OF SECURITIES OF PROVIDENCE CAPITAL III, INC., PROVIDENCE CAPITAL IV, INC., PROVIDENCE CAPITAL VI, INC., PROVIDENCE CAPITAL VII, INC., AND PROVIDENCE CAPITAL X, INC. FOR FAILURE TO MAKE REQUIRED PERIODIC FILINGS On January 22, the Commission revoked the registration of each class of registered securities of Providence Capital III, Inc., Providence Capital IV, Inc., Providence Capital VI, Inc., Providence Capital VII, Inc., Providence Capital X, Inc. for failure to make required periodic filings with the Commission. Without admitting or denying the findings of the order, except as to jurisdiction, which they admitted, these companies consented to the entry of an order finding that they had failed to comply with Section 13(a) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 13a-1 and 13a-13 thereunder and revoking the registration of each class of their securities pursuant to Section 12(j) of the Exchange Act. This order settled the charges brought against these companies in the Matter of Providence Capital III, Inc., et al., Administrative Proceeding File No. 3-12530. Brokers and dealers should be alert to the fact that Exchange Act 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 . . . .(Rel. 34-55143; File No. 3-12530) COMMISSION GRANTED SUMMARY JUDGMENT IN HEDGE FUND PONZI SCHEME On January 16, the Commission was awarded summary judgment against a hedge fund, Sterling Watters Group LP (Fund), its general partners, Sterling Watters Capital Advisors, LLC, and Sterling Watters Capital Management, Inc., and these entities' principal, Angelo Haligiannis (Haligiannis). Judge Richard J. Holwell of the Southern District of New York found that, although the Fund had been losing money since at least 2000 and was virtually insolvent by the third quarter of 2003, the defendants distributed fraudulent offering materials, account statements, newsletters and marketing materials that materially misstated the Fund's returns and assets, including materials indicating that the Fund had $180 million in assets, at a time when, in fact, it had less than $170,000. The Court concluded that by early 2004, the Fund had effectively devolved into a "Ponzi" scheme. Haligiannis pled guilty to parallel criminal charges in September 2005, but failed to appear for his sentencing in January 2006, and currently remains a fugitive. The Court granted the Commission's motion for permanent injunctions against violations of Section 17(a) of the Securities Act, Section 10(b) of the Exchange Act and Rule 10b-5 thereunder, and Sections 206(1) and 206(2) of the Investment Advisers Act; and found the defendants jointly and severally liable for disgorgement of $15,635,862, plus prejudgment interest, and a civil penalty of $15,000,000. For information about earlier developments in this matter, please see Litigation Release No. 18831 (Aug. 12, 2004). [SEC v. Angelo Haligiannis, et al., 04 Civ. 6488 (RJH) (S.D.N.Y.)] (LR-19973) FINAL JUDGMENT ENTERED AGAINST DEFENDANT BYRON NERNOFF IN "PRIME BANK" FRAUD MATTER The Commission announced today that on January 16 the federal district court in Massachusetts entered a Final Judgment by consent against Byron Nernoff of Roslyn Heights, New York in a securities fraud case filed during 2003. The Final Judgment permanently enjoins Nernoff from violating Sections 17(a), 5(a) and 5(c) of the Securities Act of 1933 and Sections 15(a) and 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. In addition, the Final Judgment finds Nernoff liable for disgorgement of $232,342 and prejudgment interest of $74,206, but waives all but $20,000 of the disgorgement and prejudgment interest and does not impose a civil penalty based upon Nernoff's financial condition. Nernoff consented, without admitting or denying the allegations, to the entry of the Final Judgment. On March 31, 2003, the Commission filed a complaint against five defendants, including Nernoff, and one relief defendant. The Commission's complaint alleged that Nernoff and the other defendants offered and sold securities in a purported trading program called Growth Benefit Systems (GBS) that was completely fictitious. The defendants allegedly solicited investors by, among other things, telling them that their funds would be pooled to purchase "Prime Bank" instruments that would be traded by top-rated banks and promising returns as high as 20% per month. In fact, according to the complaint, the GBS trading program never existed and defendants' representations to investors were therefore false. Previously, the Commission received default judgments against one defendant on December 3, 2003 and against two other defendants on Sept. 9, 2003. On Nov. 9, 2004, the Court granted the Commission's Summary Judgment motion against the relief defendant. The Commission is continuing to litigate this action against Defendant James Proffitt. For further information, please see Litigation Release Nos. 18056 (March 31, 2003), 18544 (Jan. 15, 2004), and LR 19974 (Jan. 19, 2007). [SEC v. Jack Calvin, et al., 03-CV-10586-MEL (D. Mass.)] (LR-19974) SEC CHARGES THIRTEEN INDIVIDUALS WITH AIDING AND ABETTING FINANCIAL FRAUD AT U.S. FOODSERVICE The Commission filed enforcement actions late last week against thirteen individuals alleging they aided and abetted a massive financial fraud by signing and returning materially false audit confirmations sent to them by the auditors of the U.S. Foodservice, Inc. subsidiary of Royal Ahold (Koninklijke Ahold N.V.). All of the individuals charged, Carl Allen, Gary Bell, Donald Childers, John Crowder, Joseph Grendys, Anthony Holohan, Chris Jakubek, John King, Steve LeBarron, Patrick Penderghast, Frank Riggio, Michael Smith, and Richard Vecchia, were employees of or agents for vendors that supplied U.S. Foodservice. The Commission's complaints allege that U.S. Foodservice personnel contacted vendors and urged them to sign and return the false confirmation letters. In some cases U.S. Foodservice pressured the vendors; in other cases they provided side letters to the vendors assuring the vendors that they did not owe U.S. Foodservice the amounts reflected as outstanding in the confirmation letters. The letters clearly stated that the confirmations were being used in connection with the annual audit and the letters directed the defendants to return the confirmations directly to the company's auditors. Each of the individuals aided and abetted the fraud by signing and sending to the company's independent auditors confirmation letters that they knew materially overstated the amounts of promotional allowance income paid or owed to U.S. Foodservice. The amounts overstated in the confirmations were often inflated by millions of dollars and by more than 100%. Allen, Childers, Crowder, Jakubek, King, LeBarron, Penderghast, Riggio, and Vecchia have each agreed to settle the Commission's action, without admitting or denying the allegations in the complaint, by consenting to permanent injunctions and payment of a $25,000 penalty. The SEC will litigate a contested action against the remaining individuals. The complaints allege that U.S. Foodservice engaged in a scheme to report earnings equal to or greater than its targets, regardless of the company's true performance. U.S. Foodservice inflated its promotional allowance income by at least $700 million for fiscal years 2001 and 2002 and thereby caused Ahold to report materially false operating and net income for these periods. The annual audit confirmation process at U.S. Foodservice was systematically corrupted to help keep the fraud from being discovered. Related Actions The SEC has now filed actions against 30 individuals alleging they aided and abetted the same financial fraud by signing and returning materially false audit confirmations. Litigation Release No. 19034 (Jan. 13, 2005), Litigation Release No. 19454 (Nov. 2, 2005), and Litigation Release No. 19721 (June 7, 2006). For additional related actions see Litigation Release 19961 (Jan. 8, 2007), Administrative Release No. 34-53326 (Feb. 16, 2006), Litigation Release No. 19031 (Jan. 11, 2005), Litigation Release No. 18929 (Oct. 13, 2004), and Litigation Release No. 18797 (July 27, 2004). The Commission's investigation is continuing. The Commission acknowledges the assistance and cooperation of the Office of the United States Attorney for the Southern District of New York, and the New York Office of the Federal Bureau of Investigation. [SEC v. Gary Bell, Joseph Grendys, Anthony Holohan, and Michael Smith, Civil Action No. 07-120 (D.D.C.); SEC v. Carl A. Allen, Civil Action No. 07-132 (D.D.C.); SEC v. Donald Childers, Civil Action No. 07-131(D.D.C.); SEC v. John Crowder, Civil Action No. 07-130 (D.D.C.); SEC v. Chris Jakubek, Civil Action No. 07-129 (D.D.C.); SEC v. John King, Civil Action No. 07-128 (D.D.C.); SEC v. Steve LeBarron, Civil Action No. 07-127 (D.D.C.); SEC v. Patrick Penderghast, Civil Action No. 07-126 (D.D.C.); SEC v. Frank Riggio, Civil Action No. 07-125 (D.D.C.); SEC v. Richard Vecchia, Civil Action No. 07-121 (D.D.C.)] (LR-19975; AAE Rel. 2544) INVESTMENT COMPANY ACT RELEASES FORUM FUNDS, ET AL. An order has been issued on an application filed by Forum Funds and Absolute Investment Advisers LLC for an exemption from Section 15(a) of the Investment Company Act and Rule 18f-2 under the Act. The order permits the applicants to enter into and materially amend subadvisory agreements without shareholder approval and grants relief from certain disclosure requirements. (Rel. IC-27665 - January 18) HERCULES TECHNOLOGY GROWTH CAPITAL, INC. A notice has been issued giving interested persons until Feb. 13, 2007, to request a hearing on an application filed by Hercules Technology Growth Capital, Inc. for an order under Section 61(a)(3)(B) of the Investment Company Act approving the grant of certain stock options to directors who are not officers or employees of the applicant pursuant to its 2006 Non-employee Director Plan. (Rel. IC- 27668 - January 19) SELF-REGULATORY ORGANIZATIONS ACCELERATED APPROVAL OF PROPOSED RULE CHANGES The Commission granted accelerated approval to a proposed rule change (SR-Amex-2006-101) as modified by Amendments No. 1 and 2 thereto submitted by the American Stock Exchange relating to the listing and trading of shares of funds of the ProShares Trust. Publication is expected in the Federal Register during the week of January 22. (Rel. 34-55117) The Commission granted accelerated approval to a proposed rule change (SR-NYSEArca-2006-87) submitted by the NYSE Arca to trade shares of 81 Funds of the ProShares Trust pursuant to unlisted trading privileges. Publication is expected in the Federal Register during the week of January 22. (Rel. 34-55125) The Commission granted accelerated approval to a proposed rule change (SR-NASD-2003-168) filed by the National Association of Securities Dealers relating to the release of information through NASD's BrokerCheck. Publication is expected in the Federal Register during the week of January 22. (Rel. 34-55127) APPROVAL OF PROPOSED RULE CHANGE The Commission approved a proposed rule change (SR-OCC-2006-20) filed by The Options Clearing Corporation to accelerate the expiration date of American-style equity options that have been adjusted to call for cash-only delivery. Publication is expected in the Federal Register during the week of January 22. (Rel. 34-55124) APPROVAL AND ACCELERATED APPROVAL OF PROPOSED RULE CHANGES The Commission approved a proposed rule change (SR-ISE-2006-73) submitted by the International Securities Exchange, granted accelerated approval to proposed rule changes (SR-Amex-2006-119, SR- CBOE-2006-109, and NYSEArca-2007-01) submitted by, respectively, the American Stock Exchange, the Chicago Board Options Exchange, and NYSEArca, and granted accelerated approval to a proposal, as amended, (SR-BSE-2006-55) by the Boston Stock Exchange that revise the definition of "Complex Trade" as applied to trades through the Intermarket Options Linkage. Publication is expected in the Federal Register during the week of January 22. (Rel. 34-55138) PROPOSED RULE CHANGE The National Association of Securities Dealers filed a proposed rule change (SR-NASD-2006-074) relating to the application of NASD Rule 2790 to issuer-directed securities. Publication is expected in the Federal Register during the week of January 22. (Rel. 34-55128) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change (SR-Amex-2006-116) and Amendment No. 1 thereto filed by the American Stock Exchange to amend its Associate Member fees has become immediately effective pursuant to Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of January 22. (Rel. 34-55122) A proposed rule change (SR-NASDAQ-2006-068) filed by The NASDAQ Stock Market to modify pricing for Nasdaq members using the Nasdaq Market Center 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 22. (Rel. 34-55137) A proposed rule change (SR-BSE-2007-01) filed by the Boston Stock Exchange to extend the effective date of a previous rule change relating to information contained in a directed order on the Boston Options Exchange has become effective under Section 19(b)(3)(A) under the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of January 22. (Rel. 34-55139) 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-8 Alarion Financial Services Inc, ONE NORTHEAST FIRST AVENUE, OCALA, FL, 34470, 352-237-4500 - 0 ($4,500,000.00) Equity, (File 333-140079 - Jan. 19) (BR. 07) S-3ASR COVANTA HOLDING CORP, 40 LANE ROAD, FAIRFIELD, NJ, 07004, 973-882-9000 - 0 ($0.00) Other, (File 333-140082 - Jan. 19) (BR. 02C) S-8 New Oriental Education & Technology Group Inc., NO. 6 HAI DIAN ZHONG STREET, 9TH FLOOR, BEIJING, F4, 100080, (86-10) 6260-5566 - 18,000,000 ($99,192,154.00) ADRs/ADSs, (File 333-140083 - Jan. 19) (BR. 11C) S-8 NEW DRAGON ASIA CORP, SUITE 2808, INTERNATIONAL CHAMBER OF COM, FUHUA THREE ROAD, SHENZHEN, F4, 00000, 852 2815 9892 - 8,000,000 ($14,120,000.00) Equity, (File 333-140084 - Jan. 19) (BR. 04A) S-8 NEW DRAGON ASIA CORP, SUITE 2808, INTERNATIONAL CHAMBER OF COM, FUHUA THREE ROAD, SHENZHEN, F4, 00000, 852 2815 9892 - 3,000,000 ($4,995,000.00) Equity, (File 333-140086 - Jan. 19) (BR. 04A) S-8 E-Z-EM, Inc., 1111 MARCUS AVENUE, SUITE LL-26, LAKE SUCCESS, NY, 11042, 5163338230 - 700,000 ($11,672,500.00) Equity, (File 333-140087 - Jan. 19) (BR. 01A) S-8 Regency Energy Partners LP, 1700 PACIFIC, SUITE 2900, DALLAS, TX, 75201, 214-750-1771 - 0 ($79,433,988.00) Equity, (File 333-140088 - Jan. 19) (BR. 04) S-8 LEFT BEHIND GAMES, INC., 25060 HANCOCK AVE, STE 103, BOX 110, MURRIETA, CA, 92562, 951-894-6597 - 5,000,000 ($5,350,000.00) Equity, (File 333-140089 - Jan. 19) (BR. 09A) F-1 New Oriental Education & Technology Group Inc., NO. 6 HAI DIAN ZHONG STREET, 9TH FLOOR, BEIJING, F4, 100080, (86-10) 6260-5566 - 0 ($281,025,500.00) ADRs/ADSs, (File 333-140090 - Jan. 19) (BR. 11C) S-8 MICRON TECHNOLOGY INC, 8000 S FEDERAL WAY, PO BOX 6, BOISE, ID, 83716-9632, 2083684000 - 0 ($402,300,000.00) Equity, (File 333-140091 - Jan. 19) (BR. 10B) N-2 Pennant Investment CORP, 9 WEST 57TH STREET, NEW YORK, NY, 10019, 212-515-3317 - 0 ($460,000,000.00) Equity, (File 333-140092 - Jan. 19) (BR. ) F-6 CHINA SOLAR ENERGY HOLDINGS LTD, CLARENDON HOUSE, CHURCH STREET, HAMILTON HM11, D0, 00000, 50,000,000 ($2,500,000.00) ADRs/ADSs, (File 333-140093 - Jan. 19) (BR. ) F-3 JINPAN INTERNATIONAL LTD, 100 INDUSTRY AVE, JINPAN DEVELOPMENT AREA, HAIKOU HAINAN, F5, 570216, 8986811746 - 1,350,371 ($31,396,126.00) Equity, (File 333-140094 - Jan. 19) (BR. 10B) S-8 Mutual Federal Bancorp, Inc., 2212 WEST CERMAK ROAD, CHICAGO, IL, 60608, 773-847-7747 - 249,488 ($3,437,945.00) Equity, (File 333-140096 - Jan. 19) (BR. 07A) S-3 ORAGENICS INC, 12085 RESEARCH DRIVE, ALACHUA, FL, 32615, 3864184018 - 0 ($187,038.00) Equity, (File 333-140097 - Jan. 19) (BR. 01B) S-1 LIBERTY RENEWABLE FUELS LLC, P O BOX 335, OWASSO, MI, 48867, 989-743-1042 - 0 ($100,000,000.00) Equity, (File 333-140098 - Jan. 19) (BR. ) F-1 3SBio Inc., NO.3 A1, ROAD 10 SHENYANG, ECONOMY & TECHNOLOGY DEVELOPMENT ZONE, SHENYANG, F4, 110027, 86-24-2581-1820 - 0 ($123,970,000.00) ADRs/ADSs, (File 333-140099 - Jan. 19) (BR. ) S-8 ASYST TECHNOLOGIES INC, 46897 BAYSIDE PARKWAY, FREMONT, CA, 94538, 5106615000 - 0 ($10,935,250.00) Equity, (File 333-140101 - Jan. 19) (BR. 10A) S-8 MARCUS CORP, 100 EAST WISCONSIN AVENUE, SUITE 1900, MILWAUKEE, WI, 53202-4125, 4142726020 - 1,000,000 ($25,760,000.00) Equity, (File 333-140103 - Jan. 19) (BR. 08B) SB-2 TOPSPIN MEDICAL INC, 1013 CENTER ROAD, WILMINGTON, DE, 19805, 3026365400 - 0 ($16,764,870.00) Equity, (File 333-140104 - Jan. 19) (BR. ) S-3 ALTAIR NANOTECHNOLOGIES INC, 204 EDISON WAY, N/A, RENO, NV, 89502, (775) 858-3744 - 481,482 ($1,300,002.00) Equity, (File 333-140105 - Jan. 19) (BR. 06C) S-3ASR CV THERAPEUTICS INC, 3172 PORTER DR, PALO ALTO, CA, 94304, 6503848500 - 0 ($98,325,000.00) Equity, (File 333-140106 - Jan. 19) (BR. 01A) S-3 COLUMBIA LABORATORIES INC, 354 EISENHOWER PARKWAY, LIVINGSTON, NJ, 07039, 9739943999 - 0 ($47,443,805.19) Equity, (File 333-140107 - Jan. 19) (BR. 01A) S-8 SCHOOL SPECIALTY INC, W6316 DESIGN DRIVE, GREENVILLE, WI, 54942, (920) 734-5712 - 541,851 ($12,316,273.23) Equity, (File 333-140108 - Jan. 19) (BR. 02A) S-8 JINPAN INTERNATIONAL LTD, 100 INDUSTRY AVE, JINPAN DEVELOPMENT AREA, HAIKOU HAINAN, F5, 570216, 8986811746 - 300,000 ($7,203,000.00) Equity, (File 333-140109 - Jan. 19) (BR. 10B) S-3 NEXMED INC, 350 CORPORATE BLVD, ROBBINSVILLE, NJ, 08691, 6092089688 - 19,143,800 ($19,718,114.00) Equity, (File 333-140110 - Jan. 19) (BR. 01B) S-8 Liberty Global, Inc., 12300 LIBERTY BOULEVARD, ENGLEWOOD, CO, 80112, 720 875 5800 - 0 ($459,300.00) Equity, (File 333-140111 - Jan. 19) (BR. 11) S-8 SWMX, INC., 1 BRIDGE STREET, IRVINGTON, NY, 10533, (914) 406-8400 - 3,000,000 ($5,400,000.00) Equity, (File 333-140112 - Jan. 19) (BR. 08A) S-8 Financial Media Group, Inc., 2575 MCCABE WAY, IRVINE, CA, 92614, 949-486-1711 - 3,000,000 ($6,000,000.00) Other, (File 333-140113 - Jan. 19) (BR. 07) S-3 HYTHIAM INC, 11150 SANTA MONICA BOULEVARD, SUITE 1500, LOS ANGELES, CA, 90025, 310 444 4300 - 0 ($36,054,173.00) Equity, (File 333-140114 - Jan. 19) (BR. 01C) S-1 CARDIOMEMS INC, 430 10TH STREET NW, SUITE N-005, ATLANTA, GA, 30318, 404-885-9980 - 0 ($86,250,000.00) Equity, (File 333-140115 - Jan. 19) (BR. ) S-3 QUEST RESOURCE CORP, 701 EAST MAIN STREET, P.O. BOX 100, BENEDICT, KS, 66714, (316)698-2250 - 82,500 ($728,475.00) Equity, (File 333-140116 - Jan. 19) (BR. 04B) S-1 United States Oil Fund, LP, 1320 HARBOR BAY PARKWAY, SUITE 145, ALMADEDA, CA, 94502, (800) 394-5064 - 50,000,000 ($2,211,000,000.00) Equity, (File 333-140117 - Jan. 19) (BR. 08A) SB-2 China Agri-Business, Inc., FINANCE PLAZA 9TH FLOOR HI-TECH ROAD NO., 42 HI-TECH INDUSTRIAL DEVELOPMENT ZONE, XI'AN, SHAANXI, F4, 710068, 011-86-29-88222938 - 6,100,000 ($5,600,000.00) Other, (File 333-140118 - Jan. 19) (BR. ) S-3 INOVIO BIOMEDICAL CORP, 11494 SORRENTO VALLEY ROAD, SAN DIEGO, CA, 92121-1318, 858 597-6006 - 0 ($10,654,223.00) Equity, (File 333-140119 - Jan. 19) (BR. 10B) S-3 CREDENCE SYSTEMS CORP, 215 FOURIER AVE, FREMONT, CA, 94539, 5106577400 - 0 ($122,500,000.00) Other, (File 333-140120 - Jan. 19) (BR. 10A) 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 8K ITEM NO. NAME OF ISSUER CODE DATE COMMENT 155 East Tropicana, LLC NV 1.01,9.01 01/12/07 1ST INDEPENDENCE FINANCIAL GROUP, INC DE 8.01,9.01 01/19/07 ACCENTIA BIOPHARMACEUTICALS INC 1.01,2.03,9.01 01/16/07 ACTUANT CORP WI 5.02 01/16/07 ADEZA BIOMEDICAL CORP DE 1.01,5.02 01/12/07 Affinion Group, Inc. DE 7.01,9.01 01/19/07 AFFYMETRIX INC DE 5.02 01/17/07 AK STEEL HOLDING CORP DE 5.02,9.01 01/19/07 AK STEEL HOLDING CORP DE 5.02 10/23/06 AMEND ALCOA INC PA 8.01,9.01 01/19/07 ALCOA INC PA 5.02,8.01,9.01 01/18/07 ALEXANDRIA REAL ESTATE EQUITIES INC MD 3.02,8.01,9.01 01/17/07 ALFACELL CORP DE 5.02,9.01 01/16/07 Alphatec Holdings, Inc. DE 5.02 11/30/06 ALTERA CORP DE 5.02,9.01 01/15/07 ALTERNET SYSTEMS INC NV 5.02 01/18/07 ALTRIA GROUP, INC. VA 7.01,9.01 01/19/07 AMARU INC NV 5.02 01/08/07 AMEND AMCOL INTERNATIONAL CORP DE 2.02,9.01 01/19/07 AMERICAN ACCESS TECHNOLOGIES INC FL 5.02 01/15/07 American Basketball Association, Inc. UT 1.01,5.02,9.01 01/09/07 AMERICAN COMMERCIAL LINES INC. DE 2.04,5.02,9.01 01/15/07 AMERICAN INDEPENDENCE CORP DE 7.01,9.01 01/19/07 AMERICAN INTERNATIONAL GROUP INC DE 5.03,9.01 01/17/07 AMERICAN PACIFIC CORP DE 7.01,9.01 01/19/07 AMERICAN REAL ESTATE PARTNERS L P DE 1.01,2.03,9.01 01/11/07 AMGEN INC DE 5.02 01/17/07 AMREP CORP. OK 1.01,2.01,2.03,5.02,9.01 01/16/07 ANALOGIC CORP MA 5.02 12/07/06 ANALYTICAL SURVEYS INC CO 3.01,9.01 01/19/07 APOLLO GOLD CORP 1.01,3.03,9.01 01/17/07 Apple REIT Seven, Inc. VA 1.01 01/16/07 APPLIED MICRO CIRCUITS CORP DE 2.02,9.01 01/12/07 ARQULE INC DE 5.02,9.01 01/16/07 ARRIS GROUP INC DE 1.01,9.01 01/15/07 ARROWHEAD RESEARCH CORP DE 8.01,9.01 01/12/07 ASCENDIA BRANDS, INC. DE 1.01,7.01,9.01 01/17/07 ASHFORD HOSPITALITY TRUST INC MD 7.01,9.01 01/19/07 ASHFORD HOSPITALITY TRUST INC MD 7.01,9.01 01/19/07 ASHFORD HOSPITALITY TRUST INC MD 7.01,9.01 01/19/07 ASSOCIATED BANC-CORP WI 8.01 01/19/07 ASSOCIATED BANC-CORP WI 5.02 01/19/07 ATC HEALTHCARE INC /DE/ DE 2.02,3.02,9.01 01/16/07 AUBURN NATIONAL BANCORPORATION INC DE 2.02,9.01 01/18/07 AUTHENTIDATE HOLDING CORP DE 1.01,5.02,8.01,9.01 01/15/07 AUTO UNDERWRITERS OF AMERICA, INC. 7.01,9.01 01/19/07 AUTO UNDERWRITERS OF AMERICA, INC. 5.02 01/15/07 Avalon Oil & Gas, Inc. CO 7.01,9.01 01/17/07 AVAX TECHNOLOGIES INC DE 8.01 01/19/07 AVENUE GROUP INC DE 5.02,9.01 01/18/07 Axion Power International, Inc. DE 5.02 01/15/07 BAIRNCO CORP /DE/ DE 2.02,9.01 12/31/06 BANCORPSOUTH INC MS 2.02,9.01 01/18/07 BANK HOLDINGS NV 4.02 01/19/07 BANK HOLDINGS NV 2.01,9.01 11/06/06 AMEND BANK OF KENTUCKY FINANCIAL CORP KY 2.02,9.01 01/19/07 BASIC EARTH SCIENCE SYSTEMS INC DE 8.01,9.01 01/19/07 BASIC ENERGY SERVICES INC 3.01 01/16/07 BEACON FINANCIAL FUTURES FUND LP 4.01,9.01 01/12/07 Bear Stearns Mortgage Funding Trust 2 DE 9.01 11/30/06 BIOMET INC IN 2.02,5.03,9.01 01/18/07 BIOSANTE PHARMACEUTICALS INC DE 5.02 01/12/07 BIOVEST INTERNATIONAL INC DE 1.01,2.03,3.02,9.01 01/16/07 BLACK GARDENIA CORP NV 5.02 01/15/07 BOSTON COMMUNICATIONS GROUP INC MA 5.02,9.01 01/12/07 BPZ ENERGY INC CO 3.01,7.01,9.01 01/12/07 Brand Energy & Infrastructure Service DE 8.01,9.01 01/18/07 Brand Energy & Infrastructure Service DE 8.01,9.01 01/18/07 Brand Energy & Infrastructure Service DE 7.01,9.01 01/18/07 BROOKLINE BANCORP INC DE 2.02 01/18/07 Brooklyn Federal Bancorp, Inc. X1 5.02,8.01,9.01 01/16/07 BRUNSWICK CORP DE 5.02,8.01,9.01 01/19/07 BTHC III INC. 4.01,9.01 12/28/06 AMEND CABOT CORP DE 5.02,5.03,8.01,9.01 01/12/07 CABOT MICROELECTRONICS CORP DE 8.01,9.01 01/18/07 CALLAWAY GOLF CO /CA DE 2.02,9.01 01/18/07 CALYPTE BIOMEDICAL CORP DE 5.02 01/12/07 CAPITAL CROSSING PREFERRED CORP MA 5.03 01/16/07 CAPITAL ONE FINANCIAL CORP DE 2.02,7.01,8.01,9.01 01/18/07 CAPSTONE TURBINE CORP DE 1.01,2.02,8.01,9.01 01/18/07 CARDINAL COMMUNICATIONS, INC NV 1.01,2.01,3.03,5.02,9.01 01/05/07 CAREMARK RX INC DE 8.01,9.01 01/19/07 CASCADE CORP OR 8.01 01/18/07 CATAPULT COMMUNICATIONS CORP CA 8.01 01/17/07 CATUITY INC DE 8.01 01/18/07 CDW CORP IL 5.02 01/19/07 CENTER FINANCIAL CORP CA 5.02 01/10/07 Centerplate, Inc. DE 8.01,9.01 01/19/07 CENTRAL BANCORP INC /MA/ MA 8.01,9.01 01/18/07 CENTRAL VERMONT PUBLIC SERVICE CORP VT 5.02,8.01 01/15/07 Chaparral Energy, Inc. DE 7.01,9.01 01/19/07 CHENIERE ENERGY INC DE 7.01,9.01 01/18/07 CHESAPEAKE ENERGY CORP OK 5.02,9.01 01/16/07 China Health Holding, Inc. NV 8.01,9.01 01/12/07 CHITTENDEN CORP /VT/ VT 8.01,9.01 01/18/07 CIRTRAN CORP NV 1.01,9.01 01/12/07 CISCO SYSTEMS INC CA 5.02 01/17/07 CITIGROUP INC DE 9.01 01/16/07 CITIGROUP INC DE 2.02,9.01 01/19/07 CITIGROUP INC DE 5.03,9.01 01/17/07 CITIGROUP INC DE 9.01 01/17/07 Citizens Community Bancorp Inc. MD 2.02,9.01 01/19/07 CITIZENS FINANCIAL CORP/DE/ DE 2.02,9.01 01/18/07 CITIZENS FINANCIAL SERVICES INC PA 2.02,9.01 01/19/07 CLAIMSNET COM INC DE 1.01,2.03,9.01 01/16/07 CLAIRES STORES INC DE 5.02,9.01 01/18/07 CLARIENT, INC DE 9.01 09/22/06 AMEND CLEARANT INC 5.02 01/19/07 CNL Hotels & Resorts, Inc. MD 1.01,8.01,9.01 01/18/07 COAST FINANCIAL HOLDINGS INC 2.06 01/12/07 COCA COLA CO DE 5.02 01/19/07 COLLECTORS UNIVERSE INC DE 7.01,9.01 01/19/07 COLONY BANKCORP INC GA 2.02,7.01,9.01 01/19/07 COLONY BANKCORP INC GA 5.02,9.01 01/16/07 Columbia Equity Trust, Inc. MD 8.01,9.01 01/19/07 Community Bancorp NV 2.02,9.01 01/18/07 COMMUNITY BANCORP /VT VT 8.01,9.01 01/19/07 COMPETITIVE TECHNOLOGIES INC DE 1.01 01/18/07 COMPETITIVE TECHNOLOGIES INC DE 8.01 01/17/07 Complete Production Services, Inc. DE 2.01,9.01 11/08/06 AMEND COMSYS IT PARTNERS INC DE 8.01,9.01 01/17/07 CONSECO INC DE 7.01,9.01 01/18/07 CONSOLIDATED CAPITAL PROPERTIES IV CA 1.01,9.01 01/12/06 CONSTELLATION ENERGY GROUP INC MD 8.01 01/19/07 COOPER INDUSTRIES LTD 5.02 01/16/07 Copano Energy, L.L.C. DE 1.01,2.03,9.01 01/12/07 Copano Energy, L.L.C. DE 8.01,9.01 01/18/07 CORNELL COMPANIES INC DE 7.01,9.01 01/19/07 CORTEX PHARMACEUTICALS INC/DE/ DE 1.01,9.01 01/16/07 CORUS BANKSHARES INC MN 2.02,9.01 01/18/07 COVANTA HOLDING CORP DE 9.01 01/19/07 COVANTA HOLDING CORP DE 2.02,8.01,9.01 01/19/07 COVANTA HOLDING CORP DE 8.01,9.01 03/14/06 AMEND Credit Suisse Adjustable Rate Mortgag DE 8.01,9.01 02/28/06 CROSS TIMBERS ROYALTY TRUST TX 2.02,9.01 01/19/07 CROWN CRAFTS INC DE 8.01,9.01 01/19/07 CRUISESTOCK INC. TX 8.01 01/18/07 CVS CORP DE 8.01,9.01 01/19/07 CYTOGEN CORP DE 5.02 01/01/07 AMEND DANKA BUSINESS SYSTEMS PLC 8.01,9.01 01/19/07 Darwin Professional Underwriters Inc DE 3.01,5.02,9.01 01/18/07 DIASENSE INC/PA PA 8.01 01/19/07 DIATOM CORP NV 1.01,9.01 01/12/07 DIGITAL LIFESTYLES GROUP INC DE 1.01,9.01 01/09/07 DILLARDS INC DE 7.01,9.01 01/17/07 DOCUCORP INTERNATIONAL INC DE 8.01 01/16/07 DOR BIOPHARMA INC DE 8.01,9.01 01/17/07 DRAGON INTERNATIONAL GROUP CORP. NV 1.01,3.02,7.01,9.01 01/19/07 DYNACQ HEALTHCARE INC DE 8.01 01/12/07 EAGLE FINANCIAL SERVICES INC VA 2.02,9.01 01/19/07 Eagle Test Systems, Inc. IL 1.01,9.01 01/16/07 ECOLOCLEAN INDUSTRIES INC NV 4.01,9.01 01/16/07 EDGE PETROLEUM CORP DE 1.01,8.01,9.01 01/15/07 Education Realty Trust, Inc. MD 7.01,9.01 01/19/07 EMAGIN CORP DE 1.01,3.02,5.02,9.01 01/11/07 AMEND EMCORE CORP NJ 2.04 01/12/07 EMISPHERE TECHNOLOGIES INC DE 5.02,9.01 01/12/07 EMPIRE ENERGY CORP UT 5.02 01/18/07 Energtek 1.01,3.02,8.01,9.01 01/12/07 ENERGYTEC INC NV 5.02,8.01,9.01 01/12/07 ENERTECK CORP 4.01,9.01 01/15/07 EVERLAST WORLDWIDE INC DE 1.01,9.01 01/16/07 EZ English Online Inc. DE 3.02,5.02 01/18/07 FAIRPOINT COMMUNICATIONS INC DE 1.01,2.02,8.01,9.01 01/15/07 FALCON NATURAL GAS CORP 1.02,5.02,9.01 01/17/07 FASTENAL CO MN 8.01,9.01 01/18/07 FASTENAL CO MN 8.01,9.01 01/18/07 FASTENAL CO MN 2.02,9.01 01/19/07 FCStone Group, Inc. IA 1.01,9.01 01/16/07 Federal Home Loan Bank of Seattle 7.01,9.01 01/19/07 Federal Services Acquisition CORP DE 1.01,2.01,3.02,3.03,5.02,5.03, 01/16/07 5.06,9.01 FIDELITY D & D BANCORP INC PA 2.02,9.01 01/19/07 Fidelity National Information Service 1.01,1.02,2.03,9.01 01/18/07 FIDELITY SOUTHERN CORP GA 2.02,9.01 01/18/07 FIRST AVIATION SERVICES INC DE 5.02,9.01 01/12/07 FIRST BANCSHARES INC /MO/ MO 5.02,9.01 01/12/07 FIRST COMMUNITY CORP /SC/ SC 2.02,9.01 01/17/07 FIRST COMMUNITY CORP /SC/ SC 5.02,9.01 01/16/07 FIRSTMERIT CORP /OH/ OH 5.02 01/12/07 FLOW INTERNATIONAL CORP WA 8.01,9.01 01/19/07 Fortress America Acquisition CORP DE 1.01,8.01,9.01 01/19/07 FRONTIER FINANCIAL CORP /WA/ WA 5.02 01/19/07 FRONTIER FINANCIAL CORP /WA/ WA 5.02,9.01 01/17/07 Garpa Resources, Inc. NV 4.02,9.01 01/19/07 GENCO SHIPPING & TRADING LTD 7.01 01/19/07 GENCO SHIPPING & TRADING LTD 7.01 01/19/07 AMEND GENERAL ELECTRIC CAPITAL CORP DE 4.02 01/18/07 GENERAL ELECTRIC CAPITAL SERVICES INC DE 4.02 01/18/07 GENERAL ELECTRIC CO NY 2.02,4.02,7.01,9.01 01/19/07 GeoEye, Inc. DE 8.01,9.01 01/19/06 GIANT INDUSTRIES INC DE 8.01,9.01 01/18/07 GIGA TRONICS INC CA 8.01,9.01 01/17/07 GOLDEN EAGLE INTERNATIONAL INC CO 2.04 01/12/07 GOLDEN EAGLE INTERNATIONAL INC CO 1.01,3.02,5.03,9.01 12/29/06 AMEND GOODRICH PETROLEUM CORP DE 1.01,9.01 01/12/07 GRAPHON CORP/DE DE 5.02 01/15/07 GREAT PEE DEE BANCORP INC DE 2.02,9.01 01/18/07 Greenville Federal Financial CORP 2.02,8.01,9.01 01/18/07 GSC Capital Corp. Mortgage Trust 2006 DE 2.01 06/23/06 Hampden Bancorp, Inc. DE 1.01,8.01,9.01 01/16/07 HARBOR BANKSHARES CORP MD 7.01,8.01 01/17/07 HARLEY DAVIDSON INC WI 2.02,9.01 01/18/07 AMEND HARTFORD LIFE INSURANCE CO CT 9.01 01/19/07 HARTMAN COMMERCIAL PROPERTIES REIT TX 7.01,9.01 01/12/07 HEALTH CARE PROPERTY INVESTORS INC MD 8.01,9.01 01/16/07 HEALTH MANAGEMENT ASSOCIATES INC DE 8.01 01/12/07 HEMIS CORP NV 3.02,8.01 01/17/07 HEPALIFE TECHNOLOGIES INC FL 7.01,9.01 01/16/07 HERCULES OFFSHORE, INC. DE 7.01,9.01 01/19/07 Heritage Financial Group DC 2.02,8.01,9.01 01/16/07 HERTZ CORP DE 7.01 01/12/07 HILTON HOTELS CORP DE 5.02,9.01 01/18/07 HOMASSIST CORP NV 1.01,9.01 01/16/07 HOMEBANC CORP 1.01,5.02 01/12/07 Horizon Lines, Inc. 2.02,7.01,9.01 01/12/07 HOSPIRA INC DE 8.01 01/19/07 HOUSE OF BRUSSELS CHOCOLATES INC NV 5.02 01/15/07 HSBC Finance CORP 8.01,9.01 01/18/07 HUGOTON ROYALTY TRUST TX 2.02,9.01 01/19/07 HYTHIAM INC DE 9.01 01/11/07 AMEND IBIS TECHNOLOGY CORP MA 5.02 01/19/07 ICAGEN INC DE 5.02,9.01 01/12/07 ICAGEN INC DE 3.01,9.01 10/27/06 AMEND IDEARC INC. DE 7.01 01/19/07 IDENIX PHARMACEUTICALS INC 8.01 01/17/07 INDEPENDENCE HOLDING CO DE 7.01,9.01 01/19/07 INDYMAC RESIDENTIAL MORTGAGE-BACKED T DE 9.01 03/09/06 IndyMac Residential Mortgage-Backed T 9.01 06/13/06 INFOSPACE INC DE 8.01 01/19/07 INFOSPACE INC DE 5.02,9.01 01/12/07 Inland American Real Estate Trust, In MD 2.01,9.01 01/12/07 INLAND RETAIL REAL ESTATE TRUST INC MD 8.01,9.01 01/19/07 INNOVEX INC MN 5.02 01/17/07 INTEGRAL TECHNOLOGIES INC NV 1.01,7.01,9.01 01/09/07 INTELSAT LTD 1.01,9.01 01/12/07 INTERNATIONAL BUSINESS MACHINES CORP NY 2.02 01/18/07 International Fight League, Inc. DE 1.01,9.01 01/15/07 INTERNATIONAL STAR INC NV 5.02,9.01 01/08/07 INTERNET COMMERCE CORP DE 8.01,9.01 01/18/07 Intersearch Group Inc FL 5.02 01/16/07 IRVINE SENSORS CORP/DE/ DE 1.01,2.03,3.01,9.01 01/17/07 ITC Holdings Corp. MI 7.01,8.01,9.01 01/18/07 J CREW GROUP INC DE 8.01 01/16/07 JACKSON RIVERS CO FL 4.01,9.01 01/15/07 JACUZZI BRANDS INC DE 2.02,9.01 01/18/07 JETBLUE AIRWAYS CORP DE 5.02 01/17/07 K2 INC DE 1.01,1.02,9.01 01/17/07 KANSAS CITY SOUTHERN DE 5.03,9.01 01/18/07 KEYCORP /NEW/ OH 2.02,9.01 01/19/07 KINGSWAY CAPITAL, INC. DE 5.02 01/17/07 L 3 COMMUNICATIONS HOLDINGS INC DE 5.02,9.01 01/18/07 LABRANCHE & CO INC DE 5.02,8.01,9.01 01/18/07 LAM RESEARCH CORP DE 5.02 01/15/07 LANDRYS RESTAURANTS INC 8.01,9.01 01/16/07 LEHMAN BROTHERS HOLDINGS INC DE 8.01 01/15/07 LIBERTY BANCORP INC 2.02,8.01,9.01 01/19/07 Liberty Global, Inc. 7.01 01/19/07 LINN ENERGY, LLC DE 1.01,9.01 01/18/07 LITTLE SIOUX CORN PROCESSORS LLC 2.02,5.02,7.01,9.01 01/16/07 Live Nation, Inc. DE 9.01 11/03/06 AMEND LPATH, INC NV 5.02,9.01 01/15/07 LUMINENT MORTGAGE CAPITAL INC 1.01 01/12/07 M I HOMES INC OH 7.01,9.01 01/19/07 MAD CATZ INTERACTIVE INC 5.02 01/12/07 MANAGEMENT NETWORK GROUP INC 4.02 01/19/07 MASTR ASSET BACKED SECURITIES TRUST 2 DE 8.01 01/17/07 MASTR Asset Backed Securities Trust 2 DE 8.01 01/17/07 MASTR ASSET BACKED SECURITIES TRUST 2 DE 8.01 01/17/07 MASTR Asset Backed Securities Trust 2 DE 8.01 01/17/07 MASTR Asset Backed Securities Trust 2 DE 8.01 01/17/07 MASTR Asset Backed Securities Trust 2 DE 8.01 01/17/07 MASTR ASSET BACKED SECURITIES TRUST 2 DE 8.01 01/17/07 MASTR Asset Backed Securities Trust 2 DE 8.01 01/17/07 MASTR Asset Backed Securities Trust 2 DE 8.01 01/17/07 MASTR Asset Backed Securities Trust 2 DE 8.01 01/17/07 MASTR Asset Backed Securities Trust 2 DE 8.01 01/17/07 MASTR Asset Backed Securities Trust 2 DE 8.01 01/17/07 MATERIAL TECHNOLOGIES INC /CA/ DE 1.01,9.01 01/16/07 MATRITECH INC/DE/ DE 1.01,9.01 01/12/07 MATTHEWS INTERNATIONAL CORP PA 2.02 01/18/07 MEDICAL STAFFING NETWORK HOLDINGS INC DE 7.01,9.01 01/19/07 MEDSTRONG INTERNATIONAL CORP 3.03,9.01 01/12/07 MERCHANTS BANCSHARES INC DE 2.02,8.01,9.01 01/19/07 MERRILL MERCHANTS BANCSHARES INC ME 2.02,9.01 01/19/07 MERRILL MERCHANTS BANCSHARES INC ME 1.01,9.01 01/19/07 METROPOLITAN EDISON CO PA 1.01 01/17/07 METROPOLITAN EDISON CO PA 2.06 01/12/07 MGT CAPITAL INVESTMENTS INC DE 5.03,9.01 01/16/07 MOTIENT CORP DE 5.02,7.01,9.01 01/15/07 MOTOROLA INC DE 2.02,9.01 01/19/07 MS STRUCTURED SATURNS SERIES 2001-7 DE 8.01,9.01 01/16/07 MS STRUCTURED SATURNS SERIES 2002-10 DE 8.01,9.01 01/16/07 MS STRUCTURED SATURNS SERIES 2002-5 DE 8.01,9.01 01/16/07 MS STRUCTURED SATURNS SERIES 2003-13 DE 8.01,9.01 01/16/07 MS STRUCTURED SATURNS SERIES 2003-16 DE 8.01,9.01 01/16/07 MS STRUCTURED SATURNS SERIES 2003-5 DE 8.01,9.01 01/16/07 MS STRUCTURED SATURNS SERIES 2003-7 DE 8.01,9.01 01/16/07 MS STRUCTURED SATURNS SERIES 2003-9 DE 8.01,9.01 01/16/07 MSC SOFTWARE CORP DE 5.02,5.03,9.01 01/13/07 MSC SOFTWARE CORP DE 2.05 01/17/07 MULTIMEDIA GAMES INC TX 2.02 01/18/07 N-VIRO INTERNATIONAL CORP DE 2.01,9.01 12/28/06 NANOPHASE TECHNOLOGIES CORPORATION IL 2.02,9.01 01/17/07 NASTECH PHARMACEUTICAL CO INC DE 1.01,5.03,8.01,9.01 01/17/07 NATIONAL FINANCIAL PARTNERS CORP 1.01,2.03,9.01 01/19/07 NATIONAL HEALTH INVESTORS INC MD 5.02 01/01/07 NATIONAL HEALTH REALTY INC MD 5.02 01/19/07 NATIONAL HEALTHCARE CORP DE 5.02 01/19/07 NATIONAL HOME HEALTH CARE CORP DE 8.01,9.01 01/17/07 Neenah Paper Inc DE 8.01,9.01 01/19/07 NELNET INC NE 1.01,2.02,2.06,8.01,9.01 01/11/07 NESTOR INC DE 5.02,9.01 01/19/07 NETBANK INC GA 5.02 01/12/07 NETLOGIC MICROSYSTEMS INC 5.02 01/17/07 NETWORK APPLIANCE INC CA 5.02 01/12/07 NEW FRONTIER ENERGY INC CO 3.02 12/29/06 AMEND NEWFIELD EXPLORATION CO /DE/ DE 7.01 01/18/07 NMS COMMUNICATIONS CORP DE 5.02,9.01 01/12/07 NON INVASIVE MONITORING SYSTEMS INC / FL 5.02,8.01,9.01 01/15/07 NORTH STATE BANCORP NC 2.02,9.01 01/19/07 Novelis Inc. A6 1.01,9.01 01/16/07 NTL INC DE 5.02 01/15/07 NUTECH DIGITAL INC CA 1.01,3.02,5.02,9.01 11/30/06 NUVEEN INVESTMENTS INC DE 2.02,7.01,9.01 01/19/07 OAK HILL FINANCIAL INC OH 2.02,9.01 01/11/07 OAKLEY INC WA 2.01,8.01,9.01 01/12/07 OCEANFIRST FINANCIAL CORP DE 2.02,8.01,9.01 01/18/07 OLD SECOND BANCORP INC DE 2.02,9.01 01/19/07 OMNICARE INC DE 5.02 01/12/07 Omrix Biopharmaceuticals, Inc. DE 5.02,9.01 01/16/07 Oritani Financial Corp. X1 2.02,9.01 01/19/07 OURPETS CO CO 1.01,3.02,9.01 01/15/07 PAREXEL INTERNATIONAL CORP MA 1.01,2.03,9.01 01/12/07 PARKWAY PROPERTIES INC MD 5.02 01/12/07 PEOPLES BANCTRUST CO INC AL 5.02,9.01 01/16/07 PETROLEUM DEVELOPMENT CORP NV 8.01,9.01 01/19/07 PFGI CAPITAL CORP MD 2.02,8.01,9.01 01/19/07 PHARMOS CORP NV 8.01,9.01 01/19/07 PHOTON DYNAMICS INC CA 5.02 01/12/07 PHYTOMEDICAL TECHNOLOGIES INC NV 7.01,9.01 01/16/07 PINGCHUAN PHARMACEUTICAL INC NC 1.01,9.01 01/18/07 PINNACLE FINANCIAL PARTNERS INC TN 2.02,9.01 12/31/06 PINNACLE WEST CAPITAL CORP AZ 5.02 01/16/07 PLANET411 COM INC DE 4.01,9.01 01/15/07 PLAYERS NETWORK 4.01,9.01 01/19/07 POLARIS INDUSTRIES INC/MN MN 2.02,7.01 01/19/07 POTLATCH CORP DE 5.02,9.01 01/17/07 Prestige Brands Holdings, Inc. 1.01,2.03,5.02,7.01,9.01 01/12/07 PRIDE BUSINESS DEVELOPMENT HOLDINGS, 4.01,9.01 01/15/07 PRIME RESOURCE INC UT 1.01 01/15/07 PRINCETON REVIEW INC DE 5.02,9.01 01/16/07 ProLink Holdings Corp. DE 8.01,9.01 01/17/07 PROQUEST CO DE 5.02 01/18/07 PROQUEST CO DE 3.01,9.01 01/18/07 PULTE HOMES INC/MI/ MI 2.02,9.01 01/18/07 PUREDEPTH, INC. CO 5.02 01/17/07 QUANTUM FUEL SYSTEMS TECHNOLOGIES WOR DE 1.03 01/12/07 R&G FINANCIAL CORP PR 8.01,9.01 01/19/07 RASER TECHNOLOGIES INC UT 5.02,9.01 01/19/07 RASER TECHNOLOGIES INC UT 1.01,3.02 01/19/07 REFAC OPTICAL GROUP DE 1.01,9.01 01/12/07 REGIONS FINANCIAL CORP DE 2.02,7.01,9.01 01/19/07 RELIV INTERNATIONAL INC DE 1.01,9.01 01/17/07 REPUBLIC BANCORP INC /KY/ KY 7.01,9.01 01/19/07 RIVER VALLEY BANCORP IN 2.02,9.01 01/16/07 ROWAN COMPANIES INC DE 5.02,9.01 01/18/07 SAVVIS, Inc. DE 8.01,9.01 01/17/07 SCANSOURCE INC SC 8.01,9.01 01/15/07 SCHLUMBERGER LTD /NV/ P8 2.02,9.01 01/19/07 SCIENTIFIC GAMES CORP DE 8.01,9.01 01/16/07 SECURED INVESTMENT RESOURCES FUND LP DE 2.02 06/30/06 SECURED INVESTMENT RESOURCES FUND LP DE 2.02 09/30/06 SENDTEC, INC. 5.02,8.01,9.01 01/16/07 SHARPER IMAGE CORP DE 1.01 01/16/07 SHENANDOAH TELECOMMUNICATIONS CO/VA/ VA 1.01,9.01 01/18/07 Shire plc 8.01,9.01 01/18/07 SHOE CARNIVAL INC IN 5.02 01/19/07 SIBONEY CORP MD 2.03,9.01 01/19/07 SIERRA PACIFIC RESOURCES /NV/ NV 8.01,9.01 01/16/07 AMEND SINGING MACHINE CO INC DE 1.01,3.02,9.01 01/16/07 Sino Gas International Holdings, Inc. UT 1.01 01/15/07 SIPEX CORP DE 5.02,9.01 01/15/07 SKECHERS USA INC DE 8.01,9.01 01/19/07 Skinny Nutritional Corp. 1.01,3.02,5.02 01/12/07 SMART ONLINE INC 1.01,3.02,5.02,8.01 01/12/07 SOLAR ENERGY LTD DE 1.01,9.01 01/12/07 Solar Thin Films, Inc. DE 4.02 01/17/07 SONOMA VALLEY BANCORP CA 2.02,9.01 01/18/07 SOURCE PETROLEUM INC. NV 1.01,3.02,9.01 01/17/07 SOUTHERN MISSOURI BANCORP INC MO 2.02,9.01 01/19/07 SOUTHERN UNION CO DE 5.02 01/18/07 SOUTHWEST AIRLINES CO TX 5.03 01/18/07 SOUTHWESTERN PUBLIC SERVICE CO NM 8.01 01/12/07 SPACEHAB INC \WA\ WA 4.01,9.01 01/12/07 SPACEHAB INC \WA\ WA 5.02 01/19/07 Spectrum Brands, Inc. WI 5.02,9.01 01/19/07 SPECTRX INC DE 5.02 01/19/07 SPORTSNUTS INC DE 8.01 01/19/07 SPORTSNUTS INC DE 8.01 01/19/07 AMEND STAGE STORES INC NV 5.02,9.01 01/15/07 Stanley-Martin Communities, LLC DE 2.02,9.01 01/19/07 STAR SCIENTIFIC INC DE 8.01,9.01 01/19/07 STREICHER MOBILE FUELING INC FL 8.01,9.01 01/14/07 STRUCTURED OBLIGATIONS CORP LONG TERM DE 8.01,9.01 01/16/07 STRUCTURED OBLIGATIONS CORP LONG TERM DE 8.01,9.01 01/16/07 STRUCTURED OBLIGATIONS CORP LONG TERM DE 8.01,9.01 01/16/07 STRUCTURED OBLIGATIONS CORP SELECT NO DE 8.01,9.01 01/16/07 STRUCTURED OBLIGATIONS CORP SELECT NO DE 8.01,9.01 01/16/07 STRUCTURED PRODUCTS CORP CORTS TR FOR DE 8.01 01/11/07 STRUCTURED PRODUCTS CORP CORTS TR FOR DE 8.01 01/10/07 STUDENT LOAN CORP DE 2.02,9.01 01/19/07 Sunstone Hotel Investors, Inc. MD 9.01 01/19/07 SUNTRUST BANKS INC GA 2.02,7.01,9.01 01/19/07 SUPER VISION INTERNATIONAL INC DE 1.01,5.02,9.01 01/15/07 SUPERIOR BANCORP DE 1.01,7.01,9.01 01/18/07 SUSSEX BANCORP NJ 2.02,8.01,9.01 01/18/07 SYMYX TECHNOLOGIES INC DE 1.01,2.03,9.01 01/18/07 SYSTEMAX INC DE 5.02,9.01 01/17/07 TAG ENTERTAINMENT CORP DE 1.01,2.03,3.02,5.02,9.01 01/08/07 TC PIPELINES LP DE 5.02,9.01 01/18/07 TESCO CORP 7.01 01/17/07 THERMO FISHER SCIENTIFIC INC. DE 5.03,9.01 01/19/07 TONGA CAPITAL CORP CO 5.02 01/17/07 TOWERSTREAM CORP DE 1.01,2.01,2.03,3.02,5.01,5.02, 01/12/07 5.06,7.01,9.01 TOWERSTREAM CORP DE 4.01,5.03,9.01 01/12/07 TRANSAX INTERNATIONAL LTD CO 1.01,9.01 01/19/07 TRANSCAT INC OH 2.02,9.01 01/17/07 TRANSGENOMIC INC DE 1.01,5.02 01/12/07 TRI-CONTINENTAL CORP MD 7.01,9.01 01/19/07 TRIAD GUARANTY INC DE 5.02,8.01,9.01 01/18/07 TRM CORP OR 2.01 01/12/07 TVIA INC DE 5.02 01/18/07 U S GOLD CORP CO 8.01,9.01 01/18/07 U S GOLD CORP CO 8.01,9.01 01/18/07 U S GOLD CORP CO 8.01,9.01 01/18/07 U S GOLD CORP CO 8.01,9.01 01/18/07 UAP HOLDING CORP DE 5.02 01/19/07 UCN INC DE 1.01,9.01 01/12/07 ULTRATECH INC DE 5.02,9.01 01/14/07 UNIONBANCAL CORP DE 2.02,9.01 01/18/07 UNIPROP MANUFACTURED HOUSING COMMUNIT MI 1.01 01/17/07 UNITED DOMINION REALTY TRUST INC MD 7.01,9.01 01/19/07 United States Oil Fund, LP DE 9.01 01/19/07 United States Oil Fund, LP DE 1.01 01/19/07 AMEND UNIVERSAL STAINLESS & ALLOY PRODUCTS DE 5.02,9.01 01/16/07 US BANCORP \DE\ DE 5.02 01/19/07 US MEDSYS CORP CO 5.02 01/17/07 uWink, Inc. UT 2.02,4.02 12/01/06 VALERO ENERGY CORP/TX DE 5.02,9.01 01/17/07 Vanda Pharmaceuticals Inc. DE 8.01,9.01 01/19/06 VCG HOLDING CORP CO 2.01,8.01,9.01 01/15/07 VENTAS INC DE 1.01,7.01,9.01 01/14/07 VIASAT INC CA 5.02 01/16/07 Victory Divide Mining CO 8.01 01/19/07 VIKING SYSTEMS INC DE 4.01,9.01 11/21/06 AMEND VISANT CORP 5.02 01/16/07 VISANT HOLDING CORP 5.02 01/16/07 VISION SCIENCES INC /DE/ DE 1.01,9.01 01/16/07 VMS NATIONAL PROPERTIES JOINT VENTURE IL 1.01,9.01 01/12/06 VMS NATIONAL PROPERTIES JOINT VENTURE IL 1.01,9.01 01/12/06 WESTAMERICA BANCORPORATION CA 2.02 12/31/06 WESTERN GOLDFIELDS INC ID 1.01,7.01,9.01 01/18/06 WESTERN PLAINS ENERGY LLC KS 8.01 01/16/07 WESTSTAR FINANCIAL SERVICES CORP NC 2.02,9.01 01/18/07 WHITTIER ENERGY CORP NV 8.01,9.01 01/19/07 WILMINGTON TRUST CORP DE 2.02 01/19/07 WINNER MEDICAL GROUP INC NV 7.01,9.01 01/19/07 WSB Financial Group, Inc. WA 5.02,9.01 01/16/07 WVS FINANCIAL CORP PA 2.02,9.01 01/19/07 XCEL ENERGY INC MN 8.01 01/12/07 XINHUA CHINA LTD NV 1.01,9.01 12/29/06 Y-TEL INTERNATIONAL INC DE 5.03,7.01,9.01 11/30/06 YAHOO INC DE 5.03,8.01,9.01 01/16/07 Yukon Resources Corp. NV 4.01,7.01,9.01 01/12/07 AMEND ZIPREALTY INC 5.02 01/12/07