SEC NEWS DIGEST


        Issue 2006-134                                           July 13, 2006



        COMMISSION ANNOUNCEMENTS


        SEC VOTES TO PUBLISH INTERPRETIVE  GUIDANCE  ON  "SOFT  DOLLARS"  SAFE
        HARBOR AND TO PROPOSE AMENDMENTS TO REGULATION SHO

        On July 12, the Securities and Exchange Commission voted to publish an
        Interpretive Release that provides guidance on money managers' use  of
        client commissions to pay for brokerage and  research  services  under
        the "soft dollars" safe harbor, which is set forth in Section 28(e) of
        the Securities Exchange Act of 1934.  The  Commission  also  voted  to
        propose amendments to Regulation SHO (17 CFR  242.200  et  seq.)  that
        would further reduce the number of persistent fails to deliver.

        1. Interpretive Release on Client Commission Practices

        Section  28(e)  provides  that  a  person  who  exercises   investment
        discretion with respect to an account shall  not  be  deemed  to  have
        acted unlawfully or to have breached a fiduciary duty under  state  or
        federal law solely by reason of having caused an account to  pay  more
        than the lowest available commission if that person determines in good
        faith that the amount of the commission is reasonable in  relation  to
        the value of the brokerage and research services received.

        The Interpretive Release articulates that the analysis  of  "brokerage
        and research services"  under  Section  28(e)  requires  a  three-step
        process: the application of eligibility criteria; the money  manager's
        lawful and appropriate use of the items; and the money manager's good-
        faith determination that the commissions paid are reasonable in  light
        of the value of the services received.

        The Interpretive Release clarifies that money managers may use  client
        commissions to pay only for eligible brokerage and research  services.
        The Interpretive Release states that eligible  research  services  are
        limited  to  advice,  analyses,  and  reports  under  Section   28(e).
        According to the Interpretive Release,  this  means  that  traditional
        research reports, market  data,  and  other  items  that  satisfy  the
        eligibility criteria of Section 28(e) are eligible for the safe harbor
        as research, but that  computer  hardware  is  not.  The  Interpretive
        Release  also  indicates  that  mass-marketed  publications  are   not
        eligible under the safe harbor. The Interpretive Release  states  that
        eligible brokerage includes those products and services that relate to
        the execution of the trade from the point at which the  money  manager
        communicates with the broker-dealer for the purpose of transmitting an
        order for execution, through the point at which  funds  or  securities
        are delivered or credited to the advised account.

        The Interpretive Release also indicates  that,  in  order  to  operate
        under the safe  harbor,  the  money  manager  must  use  the  eligible
        brokerage and research services in a manner that provides  lawful  and
        appropriate assistance. For "mixed-use" items that are partly eligible
        and partly ineligible, the  Interpretive  Release  states  that  money
        manager must make a reasonable allocation  of  client  commissions  in
        accordance with the eligible and ineligible  uses  of  the  items.  In
        addition,  the   Interpretive   Release   reiterates   the   statutory
        requirement that money managers must determine in good faith that  the
        commissions they pay are reasonable in relation to the  value  of  the
        brokerage and research services that they obtain.

        The Interpretive Release also  addresses  arrangements  whereby  money
        managers obtain brokerage and research  services  from  broker-dealers
        and other research providers. The Interpretive Release states that the
        safe harbor is available when a money manager  does  business  with  a
        broker-dealer that is involved  in  "effecting"  the  money  manager's
        trades and "provides" the research. According to the Release, in order
        to be "effecting" transactions, the broker-dealer must either execute,
        clear, or settle the trade, or perform one of four specified functions
        and  allocate  the  other  functions  to  other  broker-dealers.   The
        Interpretive Release also states that Section 28(e) is satisfied,  and
        the safe harbor is available to the  money  manager,  if  the  broker-
        dealer that is effecting transactions  for  the  advised  accounts  is
        either legally obligated to pay for the research or pays the  research
        preparer directly and takes steps to see that the services to be  paid
        for with client commissions are within Section 28(e). The Interpretive
        Release  states  that  the  Commission  will  receive   and   consider
        additional comment  on  these  client  commission  arrangements  given
        evolving developments in the industry, and  that  the  Commission  may
        supplement the guidance in the Interpretive Release if  it  determines
        that further guidance in this area is appropriate.

        The Interpretive Release will be effective  upon  publication  in  the
        Federal Register, but market participants will  be  able  to  rely  on
        prior Commission  guidance  for  a  period  of  six  months  following
        publication.

        2. Proposed Amendments to Regulation SHO The Commission also voted  to
        approve the issuance of a release proposing amendments  to  Regulation
        SHO. The proposed amendments are intended to further reduce the number
        of  persistent  fails  to  deliver,  by  eliminating  the  grandfather
        provision and  narrowing  the  options  market  maker  exception.  The
        proposed amendments also would update the market  decline  limitation.
        Regulation SHO, which became fully effective on Jan. 3, 2005, provides
        a new regulatory framework governing short sales. Among other  things,
        Regulation SHO imposes close-out requirements to address the issue  of
        fails to deliver certain equity securities. While a majority of trades
        settle on time, Regulation SHO addresses situations where the level of
        fails to deliver for certain equity  securities  are  substantial  and
        persistent. These fails to deliver can result from either short  sales
        or long sales. Regulation SHO  has  achieved  substantial  results  in
        reducing fails to deliver. However, some persistent fails  to  deliver
        remain. The proposals are intended to reduce the  level  of  fails  to
        deliver attributable to the  grandfather  provision  and  the  options
        market maker exception. In particular, the proposed  amendments  would
        eliminate the grandfather provision in Rule 203(b)(3)(i) and limit the
        duration of the options market maker exception in  Rule  203(b)(3)(ii)
        to 13 consecutive settlement days from the date on which the  security
        becomes a threshold security or the options  position  expires  or  is
        liquidated, whichever is later. In addition, the proposal  includes  a
        technical amendment that would update the  market  decline  limitation
        referenced in Rule 200(e)(3).  Comments  on  the  proposed  amendments
        should be received by the Commission within 60 days of publication  in
        the Federal Register. (Press Rel. 2006-116)


        ENFORCEMENT PROCEEDINGS


        TERRY ALLEN BARRED FROM ASSOCIATION WITH ANY INVESTMENT ADVISER

        On  July  12,  the  Commission  issued  an   Order   instituting   and
        simultaneously settling administrative proceedings  against  Terry  F.
        Allen; the Order bars  Allen  from  association  with  any  investment
        adviser with a right to reapply after two years.  Allen  consented  to
        the issuance of the Order without admitting  or  denying  any  of  the
        Order's findings,  except  he  admitted  the  entry  of  an  order  of
        permanent injunction against him in SEC v. Terry's Tips, Inc., et al.,
        Civil Action Number 2:05-CV-188 (USDC D.Vt.). The Order finds that  on
        June 12, 2006, Allen was enjoined from future  violations  of  Section
        10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder
        and Sections 206(1) and 206(2) of the Investment Advisers Act of 1940,
        ordered to pay disgorgement of $100,000 and a civil money  penalty  of
        $120,000.

        The Commission's complaint in the  civil  action  alleged  that  Allen
        solicited customers for "autotrading" programs  operation  by  Terry's
        Tips, Inc.  through  the  use  of  false  and  misleading  performance
        projections. Terry's Tips autotrading programs allowed individuals  to
        designate Terry's Tips  as  the  entity  authorized  to  send  trading
        instructions to a broker-dealer  to  execute  trades  based  on  those
        instructions in the client's personal brokerage account. Thus, through
        the autotrading programs, Allen had discretionary authority to execute
        securities transactions in the client's brokerage accounts.

        The complaint also alleges that Allen and his  staff  provided  advice
        regarding the autotrading program to clients over the telephone and by
        e-mail. Allen or a member of his staff  personally  responded  to  all
        client e-mail and telephone inquiries regarding autotrading. Allen  or
        a member of his staff provided clients, on  an  individualized  basis,
        specific advice on matters such as the degree of risk associated  with
        each autotrading strategy, which of the several strategies  to  select
        given the client's investment objectives and when to switch  from  one
        strategy to another. Through this conduct, the complaint alleged  that
        Allen acted as an investment adviser. (Rel. IA-2535; File No. 3-12364)

        COMMISSION BRINGS SETTLED ENFORCEMENT ACTION AGAINST IFMG  SECURITIES,
        INC. FOR REVENUE SHARING VIOLATIONS

        On July 13, the Commission issued an Order Instituting  Administrative
        and  Cease-and-Desist  Proceedings,  Making  Findings,  and   Imposing
        Remedial Sanctions and a Cease-and-Desist Order Pursuant to Section 8A
        of the Securities Act of 1933  And  Sections  15(b)  and  21C  of  the
        Securities Exchange Act of 1934 (Order) against IFMG Securities,  Inc.
        (IFMG), a registered broker-dealer, for failing to disclose adequately
        material information to its customers in the offer and sale of  mutual
        fund  shares  and  variable   insurance   products.   The   Commission
        simultaneously accepted IFMG's Offer of Settlement (Offer),  in  which
        it consented to the entry of the Order without  admitting  or  denying
        the findings contained therein.

        The Order finds that, from at  least  January  2000  through  November
        2003, IFMG, a subsidiary of Sun Life Financial (U.S.) Holdings,  Inc.,
        gave preferred sales treatment to certain mutual  fund  complexes  and
        variable  insurance  product  issuers  participating  in  its  revenue
        sharing program  (the  Preferred  Program)  in  exchange  for  revenue
        sharing payments. Five mutual fund families and between six and twelve
        insurers  offering  variable   insurance   products   (the   Preferred
        Families), at various times, participated in IFMG's Preferred Program.
        IFMG provided financial incentives to its registered  representatives,
        including reducing the commission paid for the sale of products  whose
        advisers or insurers did not participate in its Preferred Program,  to
        sell funds from the Preferred Families  over  other  funds.  Preferred
        Families  received  other  forms  of  preferential   sales   treatment
        including placement on a preferred  list,  prominent  billing  in  new
        business presentations and enhanced access to its  sales  force.  IFMG
        did not adequately disclose the existence of  its  Preferred  Program,
        the receipt of revenue sharing  payments  pursuant  to  the  Preferred
        Program or the  potential  conflicts  of  interest  created  by  these
        payments.

        Based on the foregoing conduct, the Order censures IFMG  and  requires
        it to pay $2,827,408 in  disgorgement  and  prejudgment  interest  and
        civil penalties in the amount of $1 million. The Order  also  requires
        IFMG to comply with certain undertakings including the retention of an
        independent consultant  to  conduct  a  comprehensive  review  of  its
        revenue sharing program. (Rels. 33-8720; 34-54139; File No. 3-12365)


        INVESTMENT COMPANY ACT RELEASES


        ING USA ANNUITY AND LIFE INSURANCE COMPANY, ET AL.

        An order has been issued pursuant to Section 6(c)  of  the  Investment
        Company Act on an application  filed  by  ING  USA  Annuity  and  Life
        Insurance  Company,  et  al.  (Applicants).  The  order  exempts   the
        Applicants from Sections 2(a)(32) and 27(i)(2)(A) of the Act and  Rule
        22c-1 thereunder to the extent necessary to permit them to  recapture,
        under specified circumstances, credits applied  to  purchase  payments
        made under certain deferred variable annuity contracts. (Rel. IC-27420
        - July 10)


        SELF-REGULATORY ORGANIZATIONS


        APPROVAL OF PROPOSED RULE CHANGES

        The Commission approved a proposed rule change (SR-DTC-2005-14)  filed
        by The Depository Trust Company that will amend DTC's Deposit Service,
        Custody Service, and  Withdrawals-By-Transfer  Service  procedures  in
        consideration of regulations administered by the  U.S.  Department  of
        the Treasury's  Office  of  Foreign  Assets  Control.  Publication  is
        expected in the Federal Register during the week of July 17. (Rel. 34-
        54120) The Commission approved a proposed rule  change  (SR-NYSE-2005-
        93) filed  by  the  New  York  Stock  Exchange  to  Rule  431  (Margin
        Requirements) and Rule 726 (Delivery of  Options  Disclosure  Document
        and Prospectus) to expand the products eligible for customer portfolio
        margining and cross-margining. Publication is expected in the  Federal
        Register during  the  week  of  July  17.  (Rel.  34-54125)  

        IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE

        The NYSE Arca, Inc., filed a proposed rule  change  (SR-NYSEArca-2006-
        31) pursuant to Section 19(b)(1) of the Act that will amend its Listed
        Company Manual to mandate that all listed companies become eligible to
        participate in a Direct Registration System administered by a clearing
        agency registered  under  Section  17A  of  the  Act.  Publication  is
        expected in the Federal Register during the week of July 17. (Rel. 34-
        54126) A proposed rule change (SR-Amex-2006-66) filed by the  American
        Stock Exchange to extend the Short Term Option  Series  pilot  program
        has become immediately 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 July 17. (Rel. 34-54131)

        AMENDMENTS TO PROPOSED RULE CHANGE

        Amendments Nos. 1, 2, and 3 to a proposed rule  change  (SR-NASD-2005-
        079) have been filed by the National Association of Securities Dealers
        regarding a proposal to amend the NASD Code of  Arbitration  Procedure
        primarily to allow  only  arbitrators  to  issue  subpoenas  for  both
        parties and non-parties, whether for discovery or for  the  appearance
        at a hearing before the arbitrators. Publication is  expected  in  the
        Federal Register during the week of July 17. (Rel. 34-54134)

        APPROVAL OF PLAN FOR ALLOCATION OF REGULATORY RESPONSIBILITIES BETWEEN
        THE NASDAQ STOCK MARKET LLC AND THE NATIONAL ASSOCIATION OF SECURITIES
        DEALERS, INC.

        The  Commission  issued  an  Order  granting  approval  and  declaring
        effective  a  plan  for  allocating  regulatory  responsibility  filed
        pursuant to Rule 17d-2 of the Securities Exchange Act of 1934  by  The
        NASDAQ  Stock  Market  and  the  National  Association  of  Securities
        Dealers, File No.  4-517.  Publication  is  expected  in  the  Federal
        Register during the week of July 17. (Rel. 34-54136)

        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:
        <publicinfo@sec.gov>.  In  most  cases,  this  information   is   also
        available on the Commission's website: <www.sec.gov>.


S-4     PLAINS ALL AMERICAN PIPELINE LP, 333 CLAY STREET, SUITE 1600, HOUSTON, 
        TX, 77002, 7136544100 - 0 ($1,096,873,004.00) Equity, 
        (File 333-135712 - Jul. 12) (BR. 04A)

S-8     SMARTIRE SYSTEMS INC, 150 13151 VANIER PL, RICHMOND BC CANADA, A1, 
        V6V 2J1, 6042769884 - 35,000,000 ($1,750,000.00) Equity, 
        (File 333-135713 - Jul. 12) (BR. 10C)

SB-2    INNOVATIVE CARD TECHNOLOGIES INC, 11601 WILSHIRE BOULEVARD, SUITE 2150, 
        LOS ANGELES, CA, 90025, 310-312-0700 - 
        3,899,065 ($17,428,821.00) Equity, (File 333-135715 - Jul. 12) (BR. 10)

S-3ASR  SENIOR HOUSING PROPERTIES TRUST, 400 CENTRE STREET, NEWTON, MA, 02458, 
        6173323990 - 0 ($0.00) Unallocated (Universal) Shelf, 
        (File 333-135716 - Jul. 12) (BR. 08C)

SB-2    LIONS GATE LIGHTING CORP., 200 - 375 WATER STREET, VANCOUVER, A1, 
        V6B 5C8, (604) 678-6880 - 5,000,000 ($50,000.00) Equity, 
        (File 333-135717 - Jul. 12) (BR. )

F-3     AMARIN CORP PLC\UK, GEMINI HOUSE BARTHOLOMEWS WALK, 
        CAMBRIDGESHIRE BUSINESS PARK, ELY CAMBRIDGESHIRE C, X0, 00000, 
        100,000,000 ($100,000,000.00) Equity, (File 333-135718 - Jul. 12) 
        (BR. 01A)

S-8     BOOKS A MILLION INC, 402 INDUSTRIAL LN, BIRMINGHAM, AL, 35211, 
        2059423737 - 300,000 ($4,795,500.00) Other, (File 333-135719 - Jul. 12) 
        (BR. 02A)

S-8     STRATAGENE  CORP, 11011 N TORREY PINES ROAD, LA JOLLA, CA, 92037, 
        0 ($18,025,000.00) Equity, (File 333-135720 - Jul. 12) (BR. 01B)

S-8     THOMSON CORP /CAN/, METRO CENTER, ONE STATION PLACE, STAMFORD, CT, 
        06902, 2035398000 - 0 ($232,290,000.00) Equity, (File 333-135721 - 
        Jul. 12) (BR. 05C)

S-4     ALABAMA NATIONAL BANCORPORATION, 1927 FIRST AVENUE NORTH, BIRMINGHAM, 
        AL, 35209, 2055833600 - 2,068,591 ($43,998,931.00) Equity, 
        (File 333-135722 - Jul. 12) (BR. 07A)

S-8     VIASPACE Inc., 2400 LINCOLN AVENUE, ALTADENA, CA, 91001, 626-296-6310 - 
        0 ($17,360,000.00) Equity, (File 333-135723 - Jul. 12) (BR. 09A)

S-8     NASTECH PHARMACEUTICAL CO INC, 3450 MONTE VILLA PARKWAY, BOTHELL, WA, 
        98021, 4259083600 - 0 ($15,430,000.00) Equity, (File 333-135724 - 
        Jul. 12) (BR. 01B)

S-8     PORTLAND GENERAL ELECTRIC CO /OR/, 121 SW SALMON ST, PORTLAND, OR, 
        97204, 5034647439 - 4,687,500 ($114,796,875.00) Equity, 
        (File 333-135726 - Jul. 12) (BR. 02B)

SB-2    SHEERVISION, INC., 4030 PALOS VERDES DRIVE N., SUITE 104, 
        ROLLING HILLS, CA, 90274, 310-265-8918 - 
        7,236,996 ($5,789,598.00) Equity, (File 333-135727 - Jul. 12) (BR. 09A)

S-8     GULFPORT ENERGY CORP, 14313 NORTH MAY AVENUE, SUITE 100, OKLAHOMA CITY, 
        OK, 73134, 4058488807 - 0 ($17,565,288.00) Equity, (File 333-135728 - 
        Jul. 12) (BR. 04C)

SB-2    ONE EARTH ENERGY LLC, 1306 WEST 8TH ST, GIBSON CITY, IL, 60936, 
        217-784-4284 - 0 ($85,000,000.00) Other, (File 333-135729 - Jul. 12) 
        (BR. )

S-3     MOUNTAIN NATIONAL BANCSHARES INC, 300 E. MAIN STREET, SEVIERVILLE, TN, 
        37864, 0 ($10,496,160.00) Equity, (File 333-135730 - Jul. 12) (BR. 07A)

S-8     PHARMACEUTICAL PRODUCT DEVELOPMENT INC, 3151 SOUTH 17TH ST, WILMINGTON, 
        NC, 28412, 9102510081 - 0 ($70,920,000.00) Equity, (File 333-135731 - 
        Jul. 12) (BR. 01B)

S-4     REGIONS FINANCIAL CORP, 417 N 20TH ST, BIRMINGHAM, AL, 35203, 
        205-944-1300 - 0 ($10,015,972,853.00) Equity, (File 333-135732 - 
        Jul. 12) (BR. 07A)

SB-2    Eagle Aero Holdings CORP, 7633 EAST 63RD ST., SUITE 300, TULSA, OK, 
        74133, 918-459-4542 - 10,000,000 ($5,000,000.00) Equity, 
        (File 333-135733 - Jul. 12) (BR. 09)


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:  <publicinfo@sec.gov>.  In  most  cases,   this
        information is also available on the Commission's website: <www.sec.gov>.


				        STATE     8K ITEM NO.
NAME OF ISSUER                        CODE   			    	        DATE     COMMENT
-------------------------------------------------------------------------------------------------------
21ST CENTURY HOLDING CO                 FL       1.01                           07/12/06

AAR CORP                                DE       2.02,9.01                      07/12/06

ACE Securities Corp. Home Equity Loan   DE       2.01,9.01                      05/31/06

ACORDA THERAPEUTICS INC                          7.01                           07/12/06

ACTUANT CORP                            WI       1.01,9.01                      07/07/06

ADELPHIA COMMUNICATIONS CORP            DE       8.01                           07/11/06

ADVANCED DIGITAL INFORMATION CORP       WA       8.01                           07/11/06

ADVANCED MEDICAL OPTICS INC             DE       1.01,9.01                      07/07/06

ADVENTRX PHARMACEUTICALS INC            DE       8.01,9.01                      07/12/06

AHPC Holdings, Inc.                     MD       3.01                           07/06/06

ALCHEMY ENTERPRISES, LTD.               NV       1.01,3.02,9.01                 06/21/06

ALICO INC                               FL       2.02,9.01                      07/10/06

ALICO INC                               FL       7.01,8.01,9.01                 07/11/06

ALICO INC                               FL       9.01                           07/12/06

ALLIANCEBERNSTEIN HOLDING L.P.          DE       7.01,9.01                      07/12/06

ALLIANCEBERNSTEIN L.P.                  DE       7.01,9.01                      07/12/06

ALP LIQUIDATING TRUST                   DE       1.01,9.01                      07/03/06

AMACORE GROUP, INC.                     DE       1.01,3.02                      07/11/06

AMB PROPERTY CORP                       MD       2.02,8.01,9.01                 07/11/06

AMERCO /NV/                             NV       8.01                           07/11/06

AMERICAN ACCESS TECHNOLOGIES INC        FL       2.02,9.01                      07/12/06

AMERICAN HONDA RECEIVABLES CORP         CA       8.01,9.01                      07/10/06

AMERICAN PACIFIC CORP                   DE       5.02,9.01                      07/11/06

AMERISOURCEBERGEN CORP                  DE       8.01,9.01                      07/11/06

ANADARKO PETROLEUM CORP                 DE       1.01,9.01                      07/07/06

ANTICUS INTERNATIONAL CORP              NV       8.01,9.01                      06/15/06

APPLIED DIGITAL SOLUTIONS INC           MO       5.02                           07/11/06

ARAMARK CORP/DE                         DE       2.02,2.06,7.01                 07/11/06

ARK RESTAURANTS CORP                    NY       8.01                           07/12/06

ASHFORD HOSPITALITY TRUST INC           MD       8.01,9.01                      07/12/06

AT&T INC.                               DE       1.01,1.02,2.03,9.01            07/12/06

ATLAS AMERICA INC                       DE       7.01                           07/11/06

ATLAS PIPELINE PARTNERS LP              DE       7.01                           07/11/06

AUXILIUM PHARMACEUTICALS INC                     7.01,9.01                      07/12/06

BE AEROSPACE INC                        DE       8.01                           07/10/06

BEESTON ENTERPRISES LTD                 NV       5.02                           07/10/06

BENCHMARK ELECTRONICS INC               TX       2.02,9.01                      07/12/06

BEXIL CORP                              MD       4.01,7.01                      07/06/06

BIG SKY ENERGY CORP                     NV       3.02                           07/05/06

BIONOVO INC                             DE       8.01,9.01                      07/12/06

Brownsville CO                          NV       8.01                           07/07/06

BRUNSWICK CORP                          DE       2.02,9.01                      07/12/06

BULLDOG TECHNOLOGIES INC                NV       5.02,7.01,9.01                 07/10/06

CANO PETROLEUM, INC                              8.01,9.01                      07/12/06

CANYON RESOURCES CORP                   DE       8.01                           07/12/06

CAPITAL ONE MASTER TRUST                NY       8.01,9.01                      07/11/06

CARDINAL HEALTH INC                     OH       7.01                           07/11/06

CASCADE BANCORP                         OR       7.01,9.01                      07/11/06

CELLSTAR CORP                           DE       1.01,9.01                      07/12/06

CENTERSTATE BANKS OF FLORIDA INC        FL       1.01,1.02,9.01                 07/12/06

CENTURY BANCORP INC                     MA       8.01,9.01                      07/11/06

CENTURY BANCORP INC                     MA       2.02,9.01                      07/11/06

CHILCO RIVER HOLDINGS INC                        1.01,3.02,9.01                 07/10/06

CIBER INC                               DE       8.01,9.01                      07/11/06

CITIZENS & NORTHERN CORP                PA       2.02,9.01                      06/30/06

CITIZENS FINANCIAL CORP/DE/             DE       2.02,9.01                      07/12/06

CLEVELAND CLIFFS INC                    OH       8.01,9.01                      07/11/06

CLEVELAND CLIFFS INC                    OH       8.01                           07/12/06

CLICKABLE ENTERPRISES INC               DE       1.01,2.03,9.01                 07/11/06

CMS ENERGY CORP                         MI       1.01,9.01                      07/11/06

COCA COLA ENTERPRISES INC               DE       8.01,9.01                      07/11/06

COHERENT INC                            DE       8.01,9.01                      07/10/06

COMMERCE BANCSHARES INC /MO/            MO       2.02                           07/12/06

COMMUNITY SHORES BANK CORP              MI       1.01,9.01                      07/07/06

COMMUNITY TRUST BANCORP INC /KY/        KY       8.01                           07/03/06

CONCENTRA OPERATING CORP                NV       1.01,9.01                      07/10/06

CONSTELLATION BRANDS, INC.              DE       2.05,7.01,9.01                 07/11/06

CORINTHIAN COLLEGES INC                          8.01,9.01                      07/12/06

CREE INC                                NC       2.02,9.01                      07/12/06

CWABS Asset-Backed Certificates Trust            8.01,9.01                      06/27/06

CWABS Asset-Backed Certificates Trust            8.01,9.01                      06/27/06

CYBER MERCHANTS EXCHANGE INC            CA       1.01,3.02,9.01                 07/07/06

CYBERONICS INC                          DE       7.01,9.01                      07/11/06

DATAMEG CORP                            DE       8.01                           07/12/06

DAVI SKIN, INC.                         NV       4.01,8.01                      07/06/06

DEVCON INTERNATIONAL CORP               FL       4.01                           06/26/06    AMEND

Diamond Foods Inc                       DE       7.01,9.01                      07/12/06

Digital Music Group, Inc.               DE       1.01,1.02,9.01                 07/07/06

DTE ENERGY CO                           MI       7.01,9.01                      07/12/06

DUANE READE HOLDINGS INC                         1.01                           07/07/06

EDGEWATER FOODS INTERNATIONAL, INC.     NV       1.01,9.01                      07/12/06

ELGRANDE INTERNATIONAL, INC.            NV       1.02,7.01,9.01                 06/21/06

ELINEAR INC                             DE       8.01                           07/07/06

EMERGE INTERACTIVE INC                  DE       1.01,3.02,7.01,9.01            07/06/06

EMERGENCY FILTRATION PRODUCTS INC/ NV   NV       5.02,9.01                      07/11/06

ENTERGY CORP /DE/                       DE       7.01,9.01                      07/12/06

ENVIRONMENTAL TECTONICS CORP            PA       2.02,9.01                      07/11/06

ENXNET INC                              OK       7.01,9.01                      07/11/06

EPIX Pharmaceuticals, Inc.                       1.01,9.01                      07/10/06

ETHAN ALLEN INTERIORS INC               DE       7.01,9.01                      07/11/06

FAIRCHILD CORP                          DE       2.01,9.01                      07/06/06

FASTENAL CO                             MN       8.01,9.01                      07/11/06

FASTENAL CO                             MN       2.02,9.01                      07/12/06

FENTURA FINANCIAL INC                   MI       8.01,9.01                      07/10/06

FERRO CORP                              OH       7.01,9.01                      07/12/06

First Clover Leaf Financial Corp.       MD       2.01,8.01,9.01                 07/10/06

First Horizon Asset Sec Mort Pass Thr   DE       8.01,9.01                      06/30/06

First Horizon Asset Sec Mort Pass Thr   DE       8.01,9.01                      06/30/06

First Horizon Asset Sec Mort Pass Thr   DE       8.01,9.01                      06/30/06

FIRST NATIONAL COMMUNITY BANCORP INC    PA       2.02,9.01                      07/12/06

FNB BANCORP/CA/                                  8.01,9.01                      07/12/06

FOODARAMA SUPERMARKETS, INC.            NJ       8.01,9.01                      07/11/06

FOOTHILLS RESOURCES INC                          1.01,2.01,3.02,5.01, 	        04/06/06    AMEND
					         5.02,5.06,9.01     
FRANKLIN COVEY CO                       UT       2.02,9.01                      07/11/06

FTD Group, Inc.                                  1.01,7.01,9.01                 07/06/06

FURIA ORGANIZATION INC /DE/             DE       2.01                           07/11/06

FURIA ORGANIZATION INC /DE/             DE       2.01                           07/11/06    AMEND

GANNETT CO INC /DE/                     DE       2.02,9.01                      06/25/06

GASTAR EXPLORATION LTD                           7.01,9.01                      07/12/06

GENCO SHIPPING & TRADING LTD                     1.01,9.01                      07/10/06

GENESIS BIOVENTURES INC                 NY       5.02,8.01,9.01                 06/01/06

GENZYME CORP                            MA       2.02,9.01                      07/12/06

GEORESOURCES INC                        CO       7.01                           06/27/06

GLADSTONE CAPITAL CORP                  MD       1.01,9.01                      07/11/06

GLADSTONE COMMERCIAL CORP               MD       1.01,8.01,9.01                 07/11/06

GLADSTONE INVESTMENT CORPORATION\DE     DE       1.01,9.01                      07/11/06

GLOBALNET CORP                          NV       5.02                           07/06/06

Granite Falls Energy, LLC               MN       2.02,9.01                      07/12/06

GREAT CHINA MINING, INC                 NV       8.01,9.01                      07/10/06

GULFPORT ENERGY CORP                    DE       5.03,9.01                      07/10/06

HAMPTON ROADS BANKSHARES INC            VA       2.02,8.01,9.01                 07/12/06

Harbor Acquisition Corp.                DE       8.01,9.01                      07/12/06

HARLEYSVILLE NATIONAL CORP              PA       1.01,5.02,7.01,9.01            07/10/06

HEALTHRENU MEDICAL INC                  CO       8.01                           07/12/06

HEI INC                                 MN       1.01,9.01                      07/11/06

HERCULES OFFSHORE, INC.                 DE       7.01                           06/30/06

HERITAGE PROPERTY INVESTMENT TRUST IN   MD       1.01,9.01                      07/09/06

HILLENBRAND INDUSTRIES INC              IN       7.01,9.01                      07/11/06

HSBC Home Equity Loan Trust (USA) 200   DE       9.01                           07/12/06

HYDROFLO INC                                     5.02                           07/11/06

HYDROFLO INC                                     5.02                           07/12/06

ICOP DIGITAL, INC                       CO       8.01,9.01                      07/12/06

ICU MEDICAL INC/DE                      DE       8.01,9.01                      07/11/06

IHOP CORP                               DE       1.01,5.02,9.01                 07/10/06

IMMUNOGEN INC                           MA       1.01,9.01                      07/07/06

Industrial Enterprises of America, In   NV       7.01                           07/12/06

INDYMAC MBS INC                                  8.01,9.01                      06/22/06

INLAND RETAIL REAL ESTATE TRUST INC     MD       1.01,9.01                      07/07/06

INTERGRAPH CORP                         DE       2.02,9.01                      07/12/06

INTERNATIONAL ASSETS HOLDING CORP       DE       5.02,9.01                      07/06/06

IRON MOUNTAIN INC                       DE       7.01                           07/12/06

IXIA                                    CA       1.01,9.01                      07/06/06

JACKSONVILLE BANCORP INC                IL       2.02,9.01                      07/12/06

JACUZZI BRANDS INC                      DE       1.01,9.01                      03/23/06

JEFFERSON BANCSHARES INC                TN       8.01,9.01                      07/11/06

KBS Real Estate Investment Trust, Inc   MD       1.01,2.01,2.03,7.01,9.01       07/06/06

KERR MCGEE CORP /DE                     DE       7.01,9.01                      07/12/06

KIMCO REALTY CORP                       MD       1.01,7.01,9.01                 07/09/06

KITE REALTY GROUP TRUST                 MD       2.03                           07/06/06

KONA GRILL INC                          DE       5.02,9.01                      07/07/06

KREISLER MANUFACTURING CORP             DE       1.01,2.03,9.01                 07/11/06

KRONOS INC                              MA       2.02                           07/10/06

LANDAMERICA FINANCIAL GROUP INC         VA       8.01                           07/12/06

LEADIS TECHNOLOGY INC                   DE       1.01                           07/06/06

LEGEND INTERNATIONAL HOLDINGS INC       DE       8.01                           06/26/06

LIFETIME BRANDS, INC                    DE       9.01                           04/27/06    AMEND

LIGHTPATH TECHNOLOGIES INC              DE       2.02,9.01                      07/12/06

LIONS GATE ENTERTAINMENT CORP /CN/               5.02                           07/10/06

LITTELFUSE INC /DE                      DE       1.01,9.01                      07/07/06

LQ CORP INC                             DE       1.01                           07/12/06

M&T BANK CORP                           NY       2.02,9.01                      07/12/06

MAINE & MARITIMES CORP                  ME       1.01,9.01                      07/12/06

MANHATTAN PHARMACEUTICALS INC           DE       1.01,5.02,9.01                 07/07/06

MARKETAXESS HOLDINGS INC                         8.01                           07/12/06

MARSHALL EDWARDS INC                    DE       1.01,3.02,9.01                 07/11/06

MARSHALL EDWARDS INC                    DE       1.01,3.02,9.01                 07/11/06

MARSHALL EDWARDS INC                    DE       9.01                           07/11/06    AMEND

MATERIAL SCIENCES CORP                  DE       2.02,9.01                      07/11/06

MATTEL INC /DE/                         DE       5.02,7.01,9.01                 07/12/06

MAXYGEN INC                             DE       1.01                           07/10/06

MedAire, Inc.                           NV       1.01                           07/07/06

MEDICOR LTD                             DE       1.01,5.02,9.01                 07/06/06

MEDICOR LTD                             DE       2.01,9.01                      04/28/06    AMEND

MELLON FINANCIAL CORP                   PA       1.01,9.01                      04/18/06

MERCANTILE BANK CORP                    MI       2.02,9.01                      07/12/06

Merrill Lynch Mortgage Investors Trus   DE       8.01,9.01                      07/12/06    AMEND

METALICO INC                                     1.01,9.01                      07/12/06

MIDDLEFIELD BANC CORP                   OH       1.01,9.01                      07/11/06

MOBILEPRO CORP                          DE       1.01,7.01,9.01                 07/11/06

MONSTER WORLDWIDE INC                   DE       5.02,8.01,9.01                 07/11/06

MORLEX INC /CO                          CO       4.01,9.01                      07/07/06

MortgageIT Holdings, Inc.               MD       1.01,9.01                      07/11/06

MOSAIC CO                                        1.01,5.02,7.01,9.01            07/07/06

MOTIENT CORP                            DE       7.01,9.01                      07/12/06

MOVENTIS CAPITAL, INC.                  DE       7.01                           07/11/06

MTM Technologies, Inc.                  NY       1.01,1.02,5.02,9.01            07/07/06

MULTI LINK TELECOMMUNICATIONS INC       CO       1.01,3.02,5.02,9.01            07/06/06

NaturalNano , Inc.                      NV       7.01,9.01                      07/12/06

NAVIGANT INTERNATIONAL INC              DE       8.01,9.01                      07/12/06

NEIMAN MARCUS GROUP INC                 DE       3.03,9.01                      07/11/06

Neiman Marcus, Inc.                     DE       3.03,9.01                      07/11/06

NEW GENERATION HOLDINGS INC             DE       1.01,5.03,8.01,9.01            07/10/06

New York & Company, Inc.                         7.01,9.01                      07/12/06

NIC INC                                 CO       7.01,9.01                      07/12/06

NOVA OIL INC                            NV       1.01,3.02,5.02,7.01,9.01       07/06/06

NOVAVAX INC                             DE       3.01                           07/06/06

NTL INC                                 DE       8.01,9.01                      07/10/06

NTL INC                                 DE       1.01,9.01                      07/06/06

O2DIESEL CORP                                    1.01,8.01                      07/06/06

ODYSSEY HEALTHCARE INC                  DE       1.01,8.01,9.01                 07/06/06

ODYSSEY RE HOLDINGS CORP                DE       8.01                           07/11/06

OHIO VALLEY BANC CORP                   OH       2.02,9.01                      06/30/06

OLD NATIONAL BANCORP /IN/               IN       3.01                           07/06/06

OLIN CORP                               VA       8.01,9.01                      07/11/06

OLIN CORP                               VA       8.01,9.01                      07/12/06

OLIN CORP                               VA       8.01,9.01                      07/10/06    AMEND

OneTravel Holdings, Inc.                DE       1.03,5.02,9.01                 07/07/06

ONYX PHARMACEUTICALS INC                DE       1.01,5.02,9.01                 07/07/06

OptimumBank Holdings, Inc.              FL       2.02,9.01                      07/12/06

OSI PHARMACEUTICALS INC                 DE       8.01                           07/11/06

OSI PHARMACEUTICALS INC                 DE       1.01,9.01                      07/06/06

PACIFIC CAPITAL BANCORP /CA/            CA       5.02,9.01                      07/06/06

PACIFIC CAPITAL BANCORP /CA/            CA       1.01,2.03,3.03,8.01,9.01       07/05/06

PACIFIC CMA INC                         DE       4.01,5.02,9.01                 07/06/06

PACIFIC FINANCIAL CORP                  WA       1.01,2.03,9.01                 06/21/06

PACIFIC FINANCIAL CORP                  WA       7.01                           07/10/06    AMEND

Pacific Northwest Productions Inc.      NV       1.01,3.02,9.01                 07/07/06

PAN PACIFIC RETAIL PROPERTIES INC       MD       1.01,7.01,9.01                 07/09/06

PARALLEL PETROLEUM CORP                 DE       7.01,9.01                      07/12/06

PAREXEL INTERNATIONAL CORP              MA       1.01                           07/06/06

PENFORD CORP                            WA       2.02,9.01                      07/10/06

PEOPLES FINANCIAL CORP /MS/             MS       2.02,9.01                      07/12/06

PEPCO HOLDINGS INC                      DE       8.01                           07/11/06

PERMA FIX ENVIRONMENTAL SERVICES INC    DE       3.02                           07/05/06

PIERRE FOODS INC                        NC       2.02,9.01                      07/12/06

PINNACLE AIRLINES CORP                  DE       8.01                           07/11/06

POST PROPERTIES INC                     GA       7.01,9.01                      07/11/06

PRIDE BUSINESS DEVELOPMENT HOLDINGS,             1.01,2.03,3.02,9.01            07/06/06

PROCESS TECHNOLOGY SYSTEMS INC          NV       5.03,9.01                      07/05/06

PROGRESS ENERGY INC                     NC       5.02                           07/12/06

PSB Holdings, Inc.                               1.01,5.02,9.01                 07/06/06

PUBLIC STORAGE INC /CA                  CA       8.01,9.01                      07/11/06

QUICKLOGIC CORPORATION                  CA       2.02,7.01,9.01                 07/12/06

RCN CORP /DE/                           DE       5.02,9.01                      07/07/06

RED ROBIN GOURMET BURGERS INC           DE       1.01,7.01,9.01                 07/11/06

REFAC OPTICAL GROUP                     DE       8.01,9.01                      07/06/06

RESOURCES CONNECTION INC                DE       2.02,9.01                      07/12/06

REVLON CONSUMER PRODUCTS CORP           DE       8.01,9.01                      07/12/06

REVLON INC /DE/                         DE       8.01,9.01                      07/12/06

RICKS CABARET INTERNATIONAL INC         TX       2.01,9.01                      07/07/06

RIDGEWOOD ENERGY K FUND LLC                      2.06                           07/06/06

Ridgewood Energy L Fund LLC                      2.06                           07/06/06

Ridgewood Energy O Fund LLC                      2.06                           07/06/06

ROMA FINANCIAL CORP                     X1       8.01,9.01                      07/12/06

SALEM COMMUNICATIONS CORP /DE/          DE       8.01,9.01                      07/11/06

Samurai Energy Corp.                    DE       2.01                           07/12/06    AMEND

SAND HILL IT SECURITY ACQUISITION COR   CA       8.01,9.01                      07/12/06

SANDISK CORP                            DE       1.01                           07/07/06

SBA COMMUNICATIONS CORP                 FL       1.01,9.01                      07/06/06

SCHWEITZER MAUDUIT INTERNATIONAL INC    DE       5.02,9.01                      07/10/06

SCOLR Pharma, Inc.                      DE       1.01                           07/11/06

SEA SUN CAPITAL CORP                    DE       1.01                           07/10/06

SEA SUN CAPITAL CORP                    DE       1.01                           07/10/06

SEA SUN CAPITAL CORP                    DE       1.01                           07/10/06

SEALY CORP                              DE       2.02,9.01                      07/12/06

SENTO CORP                              UT       2.02,9.01                      07/12/06

SHARPER IMAGE CORP                      DE       1.01,8.01                      07/06/06

SHUFFLE MASTER INC                      MN       5.02                           07/10/06

SHURGARD STORAGE CENTERS INC            WA       8.01,9.01                      07/11/06

Solo Cup CO                             DE       5.02,9.01                      07/10/06

SONA MOBILE HOLDINGS CORP               DE       5.02,9.01                      07/06/06

SONORAN ENERGY INC                      WA       5.02                           07/01/06

Soundview Home Loan Trust 2006-OPT5     DE       2.01,9.01                      05/24/06

SOURCECORP INC                          DE       5.01,9.01                      07/12/06

SOUTHERN COMMUNITY FINANCIAL CORP                2.02,4.02,8.01,9.01            07/11/06

SOUTHERN POWER CO                                1.01,2.03                      07/07/06

Souvall-Page & Company, Inc.            UT       5.03,9.01                      07/06/06

Specialty Underwriting & Residential    DE       8.01,9.01                      07/11/06

SPECTRUM PHARMACEUTICALS INC            DE       1.01,3.03,5.03,9.01            07/07/06

SPECTRUM SCIENCES & SOFTWARE HOLDINGS   DE       8.01,9.01                      07/12/06

ST MARY LAND & EXPLORATION CO           DE       2.02,9.01                      07/11/06

STEWART ENTERPRISES INC                 LA       5.02                           07/10/06

STRATEGIC HOTELS & RESORTS, INC                  1.01,2.01,9.01                 07/06/06

SUMMIT FINANCIAL GROUP INC              WV       2.02,9.01                      07/11/06

SYNTAX-BRILLIAN CORP                    DE       2.02,7.01,9.01                 07/12/06

TALEO CORP                              DE       1.01                           07/07/06

TECHNITROL INC                          PA       1.01,9.01                      07/11/06

TEKELEC                                 CA       2.01,2.02,9.01                 07/06/06

TEXAS INDUSTRIES INC                    DE       2.02,9.01                      07/12/06

THERMADYNE HOLDINGS CORP /DE            DE       2.02,4.02,5.02,9.01            07/10/06

TIVO INC                                DE       1.01,9.01                      07/11/06

TOPPS CO INC                            DE       8.01                           07/12/06

TRANSGENOMIC INC                        DE       5.02,9.01                      07/12/06

TRIDENT MICROSYSTEMS INC                DE       1.01,5.02,5.03,9.01            07/06/06

UAP HOLDING CORP                        DE       8.01,9.01                      07/11/06

UMB FINANCIAL CORP                      MO       7.01,9.01                      07/12/06

UNIFIRST CORP                           MA       8.01,9.01                      06/10/06

VALENCE TECHNOLOGY INC                  DE       1.01,9.01                      07/10/06

Venoco, Inc.                            DE       1.01,9.01                      07/11/06

Village Bank & Trust Financial Corp.             8.01,9.01                      07/10/06

VILLAGEEDOCS INC                        CA       1.01,9.01                      07/12/06

VIRBAC CORP                             DE       1.01                           06/29/06

VIRBAC CORP                             DE       8.01,9.01                      07/11/06

VISTA GOLD CORP                                  1.01,9.01                      07/06/06

VITALSTREAM HOLDINGS INC                NV       9.01                           05/19/06    AMEND

VOICE MOBILITY INTERNATIONAL INC        NV       5.02,9.01                      07/06/06

VOXWARE INC                             DE       5.02                           07/11/06

VOYAGER ONE INC                         NV       8.01                           07/10/06

VSB BANCORP INC                         NY       2.02,9.01                      07/11/06

W&T OFFSHORE INC                        TX       8.01,9.01                      07/12/06

W&T OFFSHORE INC                        TX       1.01,5.02,7.01,9.01            07/11/06

WaMu Mortgage Pass-Through Certificat   DE       9.01                           06/27/06

WARNACO GROUP INC /DE/                  DE       5.02,9.01                      07/11/06

WAVE SYSTEMS CORP                       DE       3.01                           07/11/06

WEGENER CORP                            DE       2.02,9.01                      07/12/06

Wells Fargo Mortgage Backed Securitie   DE       8.01,9.01                      06/29/06

WESTAR ENERGY INC /KS                   KS       8.01                           07/07/06

WINTEGRA INC                            DE       1.01                           07/02/06

WOLVERINE WORLD WIDE INC /DE/           MI       2.02,9.01                      07/12/06

WPS RESOURCES CORP                      WI       8.01,9.01                      07/12/06

WYETH                                   DE       7.01,9.01                      07/12/06

XOMA LTD /DE/                           DE       1.01,9.01                      07/07/06

YANKEE CANDLE CO INC                             2.02,9.01                      07/12/06