SEC NEWS DIGEST

        Issue 2006-133                                          July 12, 2006

        COMMISSION ANNOUNCEMENTS

        STATEMENTS OF SEC ACTING CHIEF ACCOUNTANT SCOTT TAUB  AND  CORPORATION
        FINANCE DIVISION DIRECTOR JOHN WHITE REGARDING NEW  COSO  GUIDANCE  ON
        SECTION 404  COMPLIANCE  

        On July 11, the Committee of Sponsoring Organizations of the  Treadway
        Commission (COSO) published new guidance on the use of  its  framework
        to  address  the  needs  of  smaller  businesses  in  fulfilling   the
        requirements of Section 404 of the  Sarbanes-Oxley  Act.  Scott  Taub,
        Acting Chief Accountant,  U.S.  Securities  and  Exchange  Commission,
        said, "This guidance will help smaller companies more efficiently  and
        effectively implement the Section 404 internal  control  requirements.
        It will also help companies of all  sizes  understand  and  apply  the
        fundamental  concepts  of  COSO's  internal  control  framework.   The
        comments received during the exposure period  added  significantly  to
        the development of the guidance. I  am  grateful  to  COSO  and  their
        Advisory  Task  Force  for  all  of  their  efforts  to  develop  this
        guidance."  John  White,  Director  of  the  Division  of  Corporation
        Finance, added, "This guidance is an important part of  improving  the
        implementation of Section 404 so that it  will  work  efficiently  and
        effectively. I expect it will help the Commission as we  proceed  with
        our announced plans to develop  guidance  for  management  on  how  to
        assess its internal control over financial reporting. I thank COSO and
        their Advisory Task Force for their work." (Press Rel. 2006-114)

        DAVID PLUMLEE, MARLENE PLUMLEE AND TOM NOLAND NAMED  ACADEMIC  FELLOWS
        IN SEC OFFICE OF THE CHIEF ACCOUNTANT

        The  Securities  and  Exchange  Commission's  Office  of   the   Chief
        Accountant today announced the selection  of  David  Plumlee,  Marlene
        Plumlee, and Tom Noland as Academic Accounting  Fellows  for  one-year
        terms that begin in August 2006.  David  Plumlee  is  a  Professor  of
        Accounting and David Eccles Scholar at the University of  Utah,  where
        he teaches intermediate and advanced accounting at  the  undergraduate
        and graduate levels and a Ph.D.  seminar  in  behavioral  research  in
        accounting. He has also held faculty appointments at the  Universities
        of North Carolina at Chapel Hill, Kansas and  Kansas  State  prior  to
        moving to the University of Utah in 1997. David earned his Ph.D.  from
        the University of Florida  and  both  his  Bachelors  and  Masters  in
        Accounting from University of Oklahoma. His  research  interests  have
        focused on auditing and  auditor  issues,  especially  the  behavioral
        aspects of judgment and decision  making.  David  has  served  as  the
        Associate Editor of The Accounting Review and on the editorial  boards
        of a  number  of  top  accounting  journals.  His  research  has  been
        published in a number of scholarly journals including  The  Accounting
        Review, Journal of Accounting Research,  and  Journal  of  Information
        Systems. Marlene Plumlee is an Associate Professor  and  David  Eccles
        Faculty Fellow at the University of Utah, where she has  taught  since
        receiving her Ph.D. from the University of Michigan in 1997. She  also
        has a Bachelor of Science degree in Accounting  from  the  College  of
        Great  Falls.  Marlene's  research  focuses  on  financial  accounting
        issues. Her studies examine a variety of topics  including  complexity
        and  its  effect  on  information  use,  accounting  disclosure,   and
        information attributes, with particular emphasis on the cost of equity
        capital. She currently serves on the editorial board of The Accounting
        Review. Her research has been published in the top accounting journals
        including The Accounting Review, Journal of Accounting  Research,  and
        Review of Accounting Studies. Tom Noland is an Associate Professor  at
        Georgia  Southern  University  where  he  teaches  auditing   at   the
        undergraduate and graduate levels.  Tom  earned  his  Ph.D.  from  the
        University of Mississippi, and has an MBA from the  Georgia  Institute
        of Technology and a B.A. from the University of  Kentucky.  Tom  holds
        professional  certifications  as  a  CPA,   CMA,   and   CDFM.   Tom's
        publications have appeared in The CPA Journal, The Journal of Economic
        and Business Research,  and  Management  Accounting  Quarterly,  among
        others. At the Commission, the Academic Accounting Fellow serves as  a
        research resource for the  staff  by  interpreting  and  communicating
        research materials as they relate to various areas of interest to  the
        SEC. In addition, the Academic Fellow has  been  assigned  to  ongoing
        projects in the Chief Accountant's  office  that  include  rulemaking,
        liaison with the professional accounting standards-setting bodies  and
        consultation with registrants on  accounting,  auditing,  independence
        and reporting matters. David Plumlee, Marlene Plumlee, and Tom  Noland
        replace the current Academic Accounting Fellows, Mark Taylor, who will
        return to Creighton University in Omaha,  Neb.,  Teri  Yohn,  who  has
        recently  accepted  a  faculty   position   at   the   University   of
        Massachusetts, Amherst, and Cheryl Linthicum, who will return  to  the
        University of Texas, San Antonio. (Press Rel. 2006-115)

        COMMISSION MEETINGS

        CLOSED MEETING - TUESDAY, JULY 18, 2006 - 10:00 A.M.

        The subject matter of the closed meeting scheduled for  Tuesday,  July
        18, will be: Regulatory matter regarding financial institution; Formal
        order of  investigation;  Institution  and  settlement  of  injunctive
        actions; Institution and settlement of administrative  proceedings  of
        an enforcement nature; Litigation matters; and an Opinion.  At  times,
        changes in Commission priorities require alterations in the scheduling
        of meeting items. For further information and to  ascertain  what,  if
        any, matters have been added, deleted or  postponed,  please  contact:
        The Office of the Secretary at (202) 551-5400.

        RULES AND RELATED MATTERS

        SEC ISSUES CONCEPT RELEASE ON MANAGEMENT'S REPORT ON INTERNAL  CONTROL
        OVER FINANCIAL REPORTING 

        On July  11,  the  Commission  issued  a  Concept  Release  concerning
        management's report on internal control over  financial  reporting  to
        seek feedback to understand better the extent  and  nature  of  public
        interest in the development  of  additional  guidance  for  management
        regarding its  evaluation  and  assessment  of  the  effectiveness  of
        internal control over financial reporting. Publication of the  Concept
        Release is expected in the Federal Register during the  week  of  July
        10. (Rel. 34-54122)

        ENFORCEMENT PROCEEDINGS

        CANADIAN ACCOUNTANT MARVIN WINICK SUSPENDED  UNDER  RULE  102(e)  FROM
        APPEARING  OR  PRACTICING  BEFORE  THE  COMMISSION  FOR  HIS  ROLE  IN
        SUBMITTING FORGED AUDIT REPORTS

        On July 11, the Commission issued an Order Instituting  Administrative
        Proceedings Pursuant to Rule  102(e)  of  the  Commission's  Rules  of
        Practice, Making Findings  and  Imposing  Remedial  Sanctions  (Order)
        against Marvin Winick. The Order finds that  Winick,  from  Thornhill,
        Ontario, is an accountant who frequently serves  as  a  consultant  to
        U.S. public companies and who was hired in 2003  as  a  consultant  by
        three issuers, Tekron, Inc.,  Greentech  USA,  Inc.,  and  Information
        Architects Corporation. The Order  also  finds  that,  in  this  role,
        Winick was responsible for preparing the issuers' financial statements
        and preparing and filing their Commission filings.

        The administrative proceedings were based on  a  permanent  injunction
        entered against Winick on July 5, 2006 by the United  States  District
        Court for  the  Northern  District  of  Texas,  Dallas  Division.  The
        injunction enjoined Winick, by consent, from future violations of  the
        antifraud provisions of the federal securities laws, and  from  aiding
        and abetting violations of  the  reporting,  books  and  records,  and
        internal control  provisions  of  the  federal  securities  laws.  The
        Commission's Complaint, filed on June 30, 2006, alleged,  among  other
        things, that Winick created Reports of  Independent  Certified  Public
        Accountants and auditor's consent letters, which he incorporated  into
        the  issuers'  2003  Forms  10-KSB  without  the   accounting   firm's
        authorization and when, in fact, neither the accounting firm  nor  any
        other auditor had audited the issuers' 2003 financial statements.

        The Order suspends Winick from  appearing  or  practicing  before  the
        Commission. Winick consented to the  issuance  of  the  Order  without
        admitting or denying  the  findings  in  the  Order,  except  that  he
        admitted the entry of the injunction.  (Rel.  34-54128;  File  No.  3-
        12363; AAE Rel. No. 2459)

        COMMISSION DECLARES DECISION FINAL AS TO iBIZ TECHNOLOGY CORP.

        The decision of an administrative  law  judge  with  respect  to  iBIZ
        Technology Corp.  is  final.  The  law  judge  sanctioned  respondent,
        finding that  it  violated  the  periodic  reporting  requirements  of
        Section 13(a) of the Securities Exchange Act and  Exchange  Act  Rules
        13a-1 and 13a-13 by failing to file its annual report for  the  period
        ending Oct. 31, 2005, and three  quarterly  reports  for  the  periods
        ending April 30, and July 31, 2005, and Jan. 31, 2006. The  law  judge
        revoked the registration  of  each  class  of  the  registered  equity
        securities of iBIZ Technology Corp. pursuant to Section 12(j)  of  the
        Exchange Act. (Rel. 34-54129; File No. 3-12207)

        IN THE MATTER OF ROBERT SHANNON

        An Administrative Law Judge has issued an Order  Making  Findings  and
        Imposing Remedial Sanctions by Default (Default Order) in  the  matter
        of Robert E. Shannon. The Order Instituting Proceedings  alleged  that
        on May 3, 2006, in the United States District Court for  the  District
        of Massachusetts,  Respondent  Robert  E.  Shannon  (Shannon)  pleaded
        guilty to one count of aiding and abetting violations of Section 10(b)
        of the Securities Exchange Act of 1934. The Default Order finds  these
        allegations to be true and bars  Shannon  from  association  with  any
        broker, dealer, or investment adviser. (Rels. 34-54132; IA-2534;  File
        No. 3-12327)

        SELF-REGULATORY ORGANIZATIONS

        PROPOSED RULE CHANGE

        A proposed rule  change  (SR-NASD-2005-114)  has  been  filed  by  the
        National Association of Securities Dealers relating to the  regulation
        of compensation, fees, and expenses in public offerings of real estate
        investments trusts and direct participation programs.  Publication  of
        is expected in the Federal Register during the week of  July17.  (Rel.
        34-54118)

        IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES

        A proposed rule change (SR-Nasdaq-2006-014) filed by The NASDAQ  Stock
        Market to modify the description in its rule of the ACES communication
        service has become immediately effective under Section 19(b)(3)(A)  of
        the Securities Exchange Act of 1934. Publication of is expected in the
        Federal Register during the week of July17. (Rel. 34-54119)

        A proposed rule change (SR-ISE-2006-31)  filed  by  the  International
        Securities Exchange relating to  PrecISE  fees  has  become  effective
        under Section 19(b)(3)(A) of the  Securities  Exchange  Act  of  1934.
        Publication of is expected in the Federal Register during the week  of
        July17. (Rel. 34-54121)

        A proposed rule change (SR-CBOE-2006-65) filed by  the  Chicago  Board
        Options Exchange to  permit  the  listing  and  trading  of  Quarterly
        Options  Series  has  become  immediately  effective   under   Section
        19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of  is
        expected in the Federal Register during the week of July17. (Rel.  34-
        54123)

        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>.

SB-2    CDX COM INC, 1105 N PEORIA, TULSA, OK, 74116, 9188581050 - 
        17,750,667 ($6,967,506.67) Equity, (File 333-135685 - Jul. 11) (BR. 10)

S-1     Penn Virginia GP Holdings, L.P., THREE RADNOR CORPORATE CENTER, 
        SUITE 300, RADNOR, PA, 19087, 610.687.8900 - 
        0 ($144,900,000.00) Equity, (File 333-135686 - Jul. 11) (BR. 04C)

S-8     CISCO SYSTEMS INC, 170 WEST TASMAN DR, SAN JOSE, CA, 95134-1706, 
        4085264000 - 114,418 ($75,515.88) Equity, (File 333-135687 - Jul. 11) 
        (BR. 03C)

S-8     CISCO SYSTEMS INC, 170 WEST TASMAN DR, SAN JOSE, CA, 95134-1706, 
        4085264000 - 220,003 ($1,445,419.71) Equity, (File 333-135688 - 
        Jul. 11) (BR. 03C)

SB-1    Kinder Travel, Inc., 1960 143RD STREET, SURREY, A1, V4A 7Z2, 
        6043775714 - 2,400,000 ($120,000.00) Debt, (File 333-135689 - Jul. 11) 
        (BR. 01)

S-8     INVENTIV HEALTH INC, 200 COTTONTAIL LANE, VANTAGE COURT NORTH, 
        SOMERSET, NJ, 08873, 732-537-4800 - 2,659,019 ($76,965,304.96) Equity, 
        (File 333-135691 - Jul. 11) (BR. 08C)

S-8     Newport Bancorp Inc, 100 BELLEVUE AVENUE, NEWPORT, RI, 02840, 
        401 847 5500 - 358,352 ($4,569,000.00) Equity, (File 333-135692 - 
        Jul. 11) (BR. 07)

S-8     MULTI MEDIA TUTORIAL SERVICES INC, 205 KINGS HIGHWAY, BROOKLYN, NY, 
        11223, 7182340404 - 3,600,000 ($180,000.00) Equity, (File 333-135694 - 
        Jul. 11) (BR. 05B)

S-8     STATE STREET CORP, STATE STREET FINANCIAL CENTER, ONE LINCOLN STREET, 
        BOSTON, MA, 02111, 6177863000 - 0 ($403,900,000.00) Equity, 
        (File 333-135695 - Jul. 11) (BR. 07B)

S-8     STATE STREET CORP, STATE STREET FINANCIAL CENTER, ONE LINCOLN STREET, 
        BOSTON, MA, 02111, 6177863000 - 0 ($1,154,000,000.00) Equity, 
        (File 333-135696 - Jul. 11) (BR. 07B)

S-8     SONUS PHARMACEUTICALS INC, 22026 2OTH AVE SE, STE 102, BOTHELL, WA, 
        98021, 2064879500 - 4,115,859 ($20,538,137.00) Equity, 
        (File 333-135697 - Jul. 11) (BR. 01C)

S-8     CANARGO ENERGY CORP, P.O. BOX 291, ST. PETER PORT, GUERNSEY, C.I., X0, 
        GY1 3RR, 44 1481 729980 - 0 ($5,250,000.00) Equity, (File 333-135698 - 
        Jul. 11) (BR. 04B)

S-4     Castlewood Holdings LTD, P.O. BOX HM 2267, WINDSOR PLACE, 3RD FL., 
        18 QUEEN STREET, HAMILTON, D0, HM JX, 441-278-1405 - 
        0 ($561,733,790.00) Equity, (File 333-135699 - Jul. 11) (BR. 01)

S-8     ROPER INDUSTRIES INC /DE/, 2160 SATELLITE BLVD, SUITE 200, DULUTH, GA, 
        30097, 7704955100 - 0 ($315,897,134.56) Equity, (File 333-135700 - 
        Jul. 11) (BR. 10C)

S-8     CARMAX INC, 4900 COX ROAD, GLEN ALLEN, VA, 22060, 8047470422 - 
        1,000,000 ($34,695,000.00) Equity, (File 333-135701 - Jul. 11) (BR. 02B)

SB-2    Tootie Pie Company, Inc., 129 INDUSTRIAL DRIVE, BOERNE, TX, 78006, 
        830-816-6677 - 11,901,800 ($4,760,720.00) Equity, (File 333-135702 - 
        Jul. 11) (BR. )

S-8     CALLON PETROLEUM CO, 200 N CANAL ST, NATCHEZ, MS, 39120, 6014421601 - 
        500,000 ($9,240,000.00) Equity, (File 333-135703 - Jul. 11) (BR. 04C)

S-3     ATLAS PIPELINE PARTNERS LP, 311 ROUSER ROAD, MOON TOWNSHIP, PA, 15108, 
        4122622830 - 2,100,000 ($85,428,000.00) Equity, (File 333-135704 - 
        Jul. 11) (BR. 02A)

S-1     China Healthcare Acquisition Corp., 1233 ENCINO DRIVE, PASADENA, CA, 
        91108, 626-569-9924 - 0 ($244,000,600.00) Equity, (File 333-135705 - 
        Jul. 11) (BR. )

S-8     MIV THERAPEUTICS INC, 1-8765 ASH STREET, VANCOUVER BC CANADA, A1, 
        V6P 6T3, 15,000,000 ($9,450,000.00) Equity, (File 333-135706 - Jul. 11) 
        (BR. 10B)

S-8     UNITED INDUSTRIAL CORP /DE/, 124 INDUSTRY LANE, HUNT VALLEY, MD, 21030, 
        (410) 628-3500 - 0 ($80,763,748.76) Equity, (File 333-135707 - Jul. 11) 
        (BR. 10C)

S-3     Eagle Bulk Shipping Inc., 477 MADISON AVENUE, SUITE 1405, NEW YORK, NY, 
        10022, 212-785-2500 - 2,750,000 ($40,287,500.00) Equity, 
        (File 333-135708 - Jul. 11) (BR. 05B)

S-8     COSTAR GROUP INC, 2 BETHESDA METRO CENTER, 10TH FLOOR, BETHESDA, MD, 
        20814, 3012158300 - 0 ($6,004,000.00) Equity, (File 333-135709 - 
        Jul. 11) (BR. 08A)

S-1     Doubloon Corp., C/O PIRATE CAPITAL LLC, 
        200 CONNECTICUT AVENUE, 4TH FLOOR, NORWALK, CT, 06854, 203-854-1100 - 
        23,000,000 ($207,000,000.00) Equity, (File 333-135711 - Jul. 11) (BR. )

RECENT 8K FILINGS

Form 8-K is used by companies to file current reports on the following events:
	
1.01	Entry into a Material Definitive Agreement		
1.02	Termination of a Material Definitive Agreement		
1.03	Bankruptcy or Receivership	
2.01	Completion of Acquisition or Disposition of Assets	
2.02	Results of Operations and Financial Condition	
2.03	Creation of a Direct Financial Obligation or an Obligation under an 
	Off-Balance Sheet Arrangement of a Registrant		
2.04	Triggering Events That Accelerate or Increase a Direct Financial Obligation 
	under an Off-Balance Sheet Arrangement		
2.05	Cost Associated with Exit or Disposal Activities		
2.06	Material Impairments		
3.01	Notice of Delisting or Failure to Satisfy a Continued Listing Rule or 
	Standard; Transfer of Listing		
3.02	Unregistered Sales of Equity Securities		
3.03	Material Modifications to Rights of Security Holders		
4.01	Changes in Registrant's Certifying Accountant	
4.02	Non-Reliance on Previously Issued Financial Statements or a Related Audit
	Report or Completed Interim Review		
5.01	Changes in Control of Registrant	
5.02	Departure of Directors or Principal Officers; Election of Directors; 
	Appointment of Principal Officers	
5.03	Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year
5.04	Temporary Suspension of Trading Under Registrant's Employee Benefit Plans
5.05	Amendments to the Registrant's Code of Ethics, or Waiver of a 
	Provision of the Code of Ethics	
6.01. 	ABS Informational and Computational Material.
6.02.  	Change of Servicer or Trustee.
6.03.  	Change in Credit Enhancement or Other External Support.
6.04. 	Failure to Make a Required Distribution.
6.05.  	Securities Act Updating Disclosure.
7.01	Regulation FD Disclosure	
8.01	Other Events	
9.01	Financial Statements and Exhibits	

        8-K reports may be obtained in person or by writing to the  Commission's  Public
        Reference Branch at 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
-------------------------------------------------------------------------------------------------------
@ROAD, INC                              DE       1.01,7.01,9.01                 07/07/06

511410 INC                              DE       5.01,5.02,9.01                 07/07/06

ACR GROUP INC                           TX       2.02,9.01                      07/10/06

ACXIOM CORP                             DE       8.01,9.01                      07/11/06

ACXIOM CORP                             DE       8.01,9.01                      07/11/06    AMEND

ADE CORP                                MA       8.01                           07/11/06

ADVANCED DIGITAL INFORMATION CORP       WA       8.01                           07/10/06

Affinion Group, Inc.                    DE       1.01,1.02,5.02,7.01,9.01       07/11/06

AFFORDABLE RESIDENTIAL COMMUNITIES IN   MD       1.01,3.03,5.03,9.01            07/10/06

AFV SOLUTIONS, INC.                     NV       5.02,8.01,9.01                 07/06/06

AKSYS LTD                               DE       1.02,3.01,9.01                 07/05/06

ALCOA INC                               PA       2.02,9.01                      07/10/06

Aleris International, Inc.              DE       7.01,9.01                      07/11/06

ALEXANDER & BALDWIN INC                 HI       8.01,9.01                      07/10/06

ALLIED HEALTHCARE INTERNATIONAL INC     NY       4.01,9.01                      07/05/06

ALLIED HOLDINGS INC                     GA       1.01,2.03                      06/30/06

ALR TECHNOLOGIES INC                             4.01,9.01                      07/06/06

AMB PROPERTY CORP                       MD       2.02,7.01,9.01                 07/11/06

AMB PROPERTY LP                         DE       7.01                           07/11/06

AMCORE FINANCIAL INC                    NV       1.01,9.01                      07/11/06

AMERICAN EQUITY INVESTMENT LIFE HOLDI   IA       7.01,9.01                      07/11/06

AMERICAN MEDICAL SYSTEMS HOLDINGS INC   DE       1.01,9.01                      07/10/06

AMERICAN RETIREMENT CORP                TN       2.02,9.01                      07/10/06

American Telecom Services Inc                    8.01,9.01                      07/11/06

AMSURG CORP                             TN       7.01,9.01                      07/11/06

Aquacell Water, Inc.                    DE       8.01,9.01                      07/10/06

ARRAY BIOPHARMA INC                     DE       1.01,1.02,2.03,9.01            07/07/06

AUDIOVOX CORP                           DE       2.02,8.01                      07/10/06

AVITAR INC /DE/                         DE       1.01,3.02                      07/06/06

BAIRNCO CORP /DE/                       DE       5.03,9.01                      07/10/06

Bear Stearns Asset Backed Securities    DE       9.01                           07/11/06

BEVERLY NATIONAL CORP                   MA       2.02,9.01                      07/10/06    AMEND

BioScrip, Inc.                          DE       2.01,9.01                      07/05/06

BLUE DOLPHIN ENERGY CO                  DE       4.01,9.01                      07/11/06

BLUE RIDGE PAPER PRODUCTS INC                    2.02,9.01                      07/07/06

BLUEFLY INC                             DE       7.01                           07/11/06

BOWNE & CO INC                          DE       5.02                           07/11/06

Brilliant Technologies, CORP                     1.01,2.03,3.02,9.01            06/27/06

BRISTOL MYERS SQUIBB CO                 DE       5.02,9.01                      07/11/06

BROOKE CORP                             KS       8.01,9.01                      07/10/06

BRUSH ENGINEERED MATERIALS INC                   7.01,9.01                      07/11/06

BUCA INC /MN                            MN       2.02,9.01                      07/10/06

CA, INC.                                DE       8.01,9.01                      07/11/06

CALAVO GROWERS INC                      CA       4.01                           07/06/06

CALIFORNIA PIZZA KITCHEN INC            DE       2.02,9.01                      07/11/06

Calumet Specialty Products Partners,    DE       5.03,9.01                      07/05/06

CAMBRIDGE HEART INC                     DE       1.01,9.01                      07/10/06

CAPITAL CORP OF THE WEST                CA       1.01,9.01                      07/07/06

CAPITAL CORP OF THE WEST                CA       1.01,9.01                      07/07/06

CAPITAL TITLE GROUP INC                 DE       8.01                           07/11/06

CARDIODYNAMICS INTERNATIONAL CORP       CA       2.02,9.01                      07/06/06

Cardium Therapeutics, Inc.                       1.01,3.01,5.03,9.01            07/10/06

CARRAMERICA REALTY CORP                 MD       8.01,9.01                      07/11/06

Carrington Mortgage Loan Trust, Serie   DE       8.01,9.01                      07/11/06

CDKNET COM INC                          DE       9.01                           06/30/06    AMEND

CDX COM INC                             CO       1.01,2.01,3.02,4.01,5.01, 	    07/07/06
					 5.02,5.03,5.06,8.01   
CELEBRATE EXPRESS, INC.                          5.03,9.01                      07/07/06

CHARMING SHOPPES INC                    PA       7.01,9.01                      07/10/06

CHICOS FAS INC                          FL       8.01                           07/11/06

CHL Mortgage Pass-Through Trust 2006-            9.01                           02/28/06

CHOICEPOINT INC                         GA       2.02,8.01,9.01                 07/10/06

Citicorp Mortgage Securities Trust, S   DE       8.01,9.01                      07/11/06

CITIGROUP INC                           DE       8.01,9.01                      07/11/06

CITIZENS COMMUNICATIONS CO              DE       8.01,9.01                      07/11/06

CIVITAS BANKGROUP INC                   TN       7.01,8.01,9.01                 07/11/06

CLEARONE COMMUNICATIONS INC             UT       8.01                           07/11/06

CNET NETWORKS INC                       DE       4.02,9.01                      07/07/06

CNX Gas CORP                            DE       1.01,5.02,9.01                 07/10/06

COMMODORE APPLIED TECHNOLOGIES INC      DE       7.01,9.01                      07/10/06

COMMUNITY SHORES BANK CORP              MI       1.01,9.01                      06/30/06

COMPUTER SCIENCES CORP                  NV       5.02                           07/11/06

Connected Media Technologies, Inc.               1.01,5.02,9.01                 07/10/06

CONTINENTAL MATERIALS CORP              DE       8.01,9.01                      07/06/06

CORPORATE PROPERTY ASSOCIATES 14 INC    MD       5.02                           07/05/06

COSI INC                                DE       2.02,9.01                      07/11/06

CREDIT & ASSET REP VEHICLE CORP ALLST   DE       8.01,9.01                      07/01/06

CRYOLIFE INC                            FL       2.02,9.01                      07/11/06

CV THERAPEUTICS INC                     DE       8.01,9.01                      07/07/06

CWHEQ, Inc.                                      8.01,9.01                      03/27/06    AMEND

DADE BEHRING HOLDINGS INC               DE       4.01,9.01                      06/21/06    AMEND

DAG MEDIA INC                           NY       4.01,9.01                      07/05/06

DATALOGIC INTERNATIONAL INC             DE       1.01,1.02,5.02,8.01,9.01       06/30/06

DELCATH SYSTEMS INC                     DE       8.01,9.01                      07/11/06

DELPHI CORP                             DE       2.02,9.01                      07/11/06

DELTATHREE INC                          DE       1.01,9.01                      07/05/06

Devine Entertainment CORP               A6       8.01                           07/11/06

DISCOVERY PARTNERS INTERNATIONAL INC    DE       2.01,9.01                      07/05/06

DOW CHEMICAL CO /DE/                    DE       8.01,9.01                      07/10/06

DUSA PHARMACEUTICALS INC                NJ       8.01,9.01                      07/11/06

DYNAMEX INC                             DE       1.01,5.02,9.01                 07/05/06

DYNASIL CORP OF AMERICA                 NJ       8.01                           07/11/06

EDENTIFY, INC.                          NV       4.01                           07/13/05    AMEND

EFJ INC                                 DE       1.01,9.01                      07/10/06

ELECTRO ENERGY INC                      FL       1.01,9.01                      07/05/06

EMAK Worldwide, Inc.                    DE       4.01,9.01                      07/06/06

EMDEON CORP                             DE       1.01,9.01                      07/10/06

EMPYREAN HOLDINGS, INC                  NV       1.01                           07/11/06

ENERGY EXPLORATION TECHNOLOGIES /       A0       4.01,9.01                      06/23/06    AMEND

Energy Transfer Partners, L.P.          DE       2.02,7.01,9.01                 07/11/06

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

ERP OPERATING LTD PARTNERSHIP           MD       1.01,2.03,9.01                 07/06/06

FC FINANCIAL SERVICES INC               NV       1.01,9.01                      07/04/06

FEDERAL AGRICULTURAL MORTGAGE CORP               7.01,9.01                      07/11/06

Federal Home Loan Bank of Atlanta       X1       2.03                           07/05/06

Federal Home Loan Bank of Boston        X1       2.03                           07/05/06

Federal Home Loan Bank of Chicago       X1       2.03                           07/05/06

Federal Home Loan Bank of Cincinnati    X1       2.03,9.01                      07/05/06

Federal Home Loan Bank of Dallas                 2.03                           07/05/06

Federal Home Loan Bank of Indianapoli   X1       2.03,9.01                      07/07/06

Federal Home Loan Bank of New York      X1       2.03,9.01                      07/05/06

Federal Home Loan Bank of San Francis   X1       2.03                           07/05/06

Federal Home Loan Bank of Seattle                2.03                           07/11/06

FIBERSTARS INC /CA/                     CA       2.02,7.01,9.01                 07/06/06

FIDELIS ENERGY INC                      NV       5.02,7.01,9.01                 06/30/06

FIRST BANCSHARES INC /MS/               MS       7.01                           07/10/06

FIRST INVESTORS FINANCIAL SERVICES GR   TX       2.02,9.01                      07/11/06

Florida East Coast Industries, Inc.              8.01,9.01                      07/11/06    AMEND

FONIX CORP                              DE       8.01,9.01                      07/03/06

FORTUNE BRANDS INC                      DE       7.01,9.01                      07/11/06

FRANKLIN RESOURCES INC                  DE       8.01,9.01                      07/10/06

FREDERICK COUNTY BANCORP INC            MD       2.02,7.01,9.01                 07/11/06

Friendlyway CORP                        NV       2.01,5.02,9.01                 05/03/06    AMEND

GALAXY ENERGY CORP                      CO       1.01,7.01,9.01                 07/07/06

GAP INC                                 DE       1.01,7.01,9.01                 07/10/06

GARUDA CAPITAL CORP                     NV       1.01,7.01,9.01                 07/07/06

GASCO ENERGY INC                        NV       7.01,9.01                      07/11/06

GENENTECH INC                           DE       2.02,8.01,9.01                 07/11/06

GENLYTE GROUP INC                       DE       1.01,9.01                      07/11/06

GOLDEN ENTERPRISES INC                  DE       8.01                           07/11/06

GRANT PARK FUTURES FUND LIMITED PARTN   IL       7.01                           07/07/06

GREAT CHINA INTERNATIONAL HOLDINGS, I   NV       1.01,2.03,5.02,9.01            07/01/06

GREATER COMMUNITY BANCORP               NJ       1.01,1.02,5.02,8.01,9.01       07/10/06

GSAMP Trust 2006-HE3                    DE       8.01,9.01                      05/26/06    AMEND

GUESS INC                               DE       1.01,9.01                      07/05/06

Halo Technology Holdings, Inc.          NV       1.01,9.01                      07/05/06

HARBOR FLORIDA BANCSHARES INC           DE       1.01,9.01                      07/11/06

HARTMAN COMMERCIAL PROPERTIES REIT      TX       5.02                           07/05/06

HEALTHRENU MEDICAL INC                  CO       4.02                           07/11/06

HELMERICH & PAYNE INC                   DE       1.01,9.01                      07/11/06

HUMAN GENOME SCIENCES INC               DE       1.01,5.02,9.01                 07/10/06

IA GLOBAL INC                           DE       2.03                           06/30/06

IASIS Healthcare LLC                    DE       5.02,9.01                      07/10/06

ICU MEDICAL INC/DE                      DE       1.01                           05/09/05

IKANOS COMMUNICATIONS                   CA       1.01,9.01                      07/05/06

IMAGE INNOVATIONS HOLDINGS INC          NV       1.03                           07/06/06

IMPERIAL OIL LTD                                 8.01,9.01                      07/10/06

IndyMac INDB Mortgage Loan Trust 2006            2.01,9.01                      06/29/06

Innovive Pharmaceuticals, Inc.          DE       5.02,9.01                      07/06/06

INTERNAP NETWORK SERVICES CORP          DE       5.03,9.01                      07/10/06

INTERNATIONAL WIRE GROUP INC            DE       2.01,9.01                      07/03/06

INTERVIDEO INC                          CA       1.01                           07/05/06

INverso Corp                            DE       1.01,5.06                      07/06/06

INVESTMENT TECHNOLOGY GROUP INC         DE       8.01,9.01                      07/11/06

IOMEGA CORP                             DE       7.01,9.01                      07/10/06

IPIX CORP                               DE       5.02                           07/06/06

IRON MOUNTAIN INC                       DE       8.01,9.01                      07/11/06

James River Coal CO                     VA       5.02                           07/07/06

JOHNSON & JOHNSON                       NJ       8.01                           07/11/06

KLA TENCOR CORP                         DE       8.01                           07/10/06

KNOT INC                                DE       8.01,9.01                      07/10/06

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

LAIDLAW INTERNATIONAL INC               DE       1.01                           07/11/06

LASERSCOPE                              CA       1.01,9.01                      07/10/06

LEINER HEALTH PRODUCTS INC              DE       5.02                           07/10/06

LEVI STRAUSS & CO                       DE       2.02,7.01,9.01                 07/11/06

LIFEPOINT HOSPITALS, INC.                        2.02,7.01,9.01                 07/10/06

LUCENT TECHNOLOGIES INC                 DE       9.01                           07/10/06

M I HOMES INC                           OH       7.01,9.01                      07/11/06

MACHINETALKER INC                       DE       5.02                           07/10/06

MARITRANS INC /DE/                      DE       2.02,9.01                      07/10/06

MASS MEGAWATTS WIND POWER INC                    7.01                           07/11/06

MAVERICK MINERALS CORP                  NV       1.02                           07/10/06

MAYFAIR MINING & MINERALS INC           NV       4.01,9.01                      07/07/06

MED-EMERG INTERNATIONAL INC                      9.01                           07/11/06

MERGE TECHNOLOGIES INC                  WI       8.01,9.01                      07/11/06

MIDWEST AIR GROUP INC                   WI       8.01,9.01                      07/11/06

MIRANT CORP                             DE       8.01,9.01                      07/11/06

MIVA, INC.                              DE       2.02,9.01                      07/07/06

MLM INDEX FUND                          DE       4.02                           06/23/06    AMEND

Morgan Stanley ABS Capital I Inc. Tru   DE       8.01,9.01                      06/23/06

Morgan Stanley ABS Capital I Inc. Tru   DE       2.01,9.01                      05/19/06

MOSCOW CABLECOM CORP                    DE       8.01,9.01                      07/11/06

MS STRUCTURED SATURNS SERIES 2002-1     DE       8.01,9.01                      07/03/06

MS STRUCTURED SATURNS SERIES 2003-3     DE       8.01,9.01                      07/03/06

MS STRUCTURED SATURNS SERIES 2005-2     DE       8.01,9.01                      07/03/06

MSC SOFTWARE CORP                       DE       7.01                           07/11/06

MTI TECHNOLOGY CORP                     DE       1.01,2.01,2.03,3.02,5.02,9.01  07/05/06

MYOGEN INC                              DE       1.01,7.01,9.01                 07/07/06

N-VIRO INTERNATIONAL CORP               DE       8.01,9.01                      07/11/06

NATIONAL CITY CORP                      DE       1.01,9.01                      07/11/06

NEOSE TECHNOLOGIES INC                  DE       8.01,9.01                      07/11/06

NEW FRONTIER ENERGY INC                 CO       1.01,9.01                      07/07/06

NEW HORIZONS WORLDWIDE INC              DE       1.01,3.02,5.02,9.01            07/05/06

NEW MEXICO SOFTWARE, INC                NV       3.02,5.03,9.01                 06/30/06    AMEND

NEWPOWER HOLDINGS INC                   DE       8.01,9.01                      07/05/06

Novelis Inc.                            A6       5.02,9.01                      07/05/06

NS GROUP INC                            KY       7.01,9.01                      07/10/06

NTL INC                                 DE       1.01,8.01                      07/10/06

NYMEX HOLDINGS INC                      DE       8.01,9.01                      07/11/06

Oasys Mobile, Inc.                      DE       8.01                           07/05/06

OCCAM NETWORKS INC/DE                   DE       2.02,9.01                      07/11/06

OLD STONE CORP                          RI       8.01,9.01                      07/10/06

ONE VOICE TECHNOLOGIES INC              NV       1.01,2.03,3.02,9.01            07/06/06

ONEOK INC /NEW/                         OK       7.01,9.01                      07/11/06

ONEOK Partners LP                       DE       7.01,9.01                      07/11/06

OPEN TEXT CORP                          A6       8.01,9.01                      07/11/06

OPSWARE INC                             DE       1.01,9.01                      07/07/06

OwnIt Mortgage Loan Trust Series 2006            8.01,9.01                      06/13/06

P F CHANGS CHINA BISTRO INC                      2.02,9.01                      07/06/06

PACIFIC PREMIER BANCORP INC             DE       7.01,9.01                      07/11/06

PANACOS PHARMACEUTICALS, INC.           DE       1.01,2.02,5.02,9.01            07/11/06

PENTON MEDIA INC                        DE       1.01,8.01,9.01                 07/11/06

PEOPLES BANCORP                         IN       5.02                           07/11/06

PEPSI BOTTLING GROUP INC                DE       2.02,9.01                      07/11/06

PETROHAWK ENERGY CORP                   DE       8.01,9.01                      07/11/06

PETROLEUM DEVELOPMENT CORP              NV       8.01,9.01                      07/11/06

PHARMACYCLICS INC                       DE       1.01                           07/07/06

PHELPS DODGE CORP                       NY       8.01,9.01                      07/11/06

PINNACLE FINANCIAL PARTNERS INC         TN       5.02                           07/07/06

PIONEER COMPANIES INC                   DE       1.01,9.01                      07/07/06

PIPELINE DATA INC                                1.01,7.01                      06/30/06

PIPELINE DATA INC                                1.01,2.01,7.01                 06/30/06

POWERCOLD CORP                          NV       4.02,9.01                      07/10/06

POWERHOUSE TECHNOLOGIES GROUP INC       DE       7.01,9.01                      07/11/06

PREMIUM STANDARD FARMS, INC.                     1.01,5.02,9.01                 07/07/06

PROCTER & GAMBLE CO                     OH       7.01                           07/11/06

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

QUEST DIAGNOSTICS INC                   DE       2.05,2.06                      04/19/06    AMEND

QUEST OIL CORP                          NV       1.01,4.01,8.01,9.01            06/30/06    AMEND

QUETZAL CAPITAL I INC                   FL       1.01,2.01,5.01,5.02, 	        07/06/06
					         5.03,5.06,9.01     
Quincy Energy Corp                      NV       3.01,3.03,5.01,5.02,8.01,9.01  07/10/06

Quintana Maritime LTD                   1T       2.03                           07/07/06

Refco Inc.                                       7.01,9.01                      07/11/06

RELIANCE STEEL & ALUMINUM CO            CA       8.01,9.01                      07/05/06

REMOTE MDX INC                          UT       7.01,9.01                      07/10/06

RENAISSANCE HOME EQUITY LOAN TRUST 20   DE       2.01,9.01                      06/05/06

Rim Semiconductor CO                    UT       4.02,7.01,9.01                 07/06/06

ROCKY MOUNTAIN CHOCOLATE FACTORY INC    CO       2.02,7.01,9.01                 07/11/06

ROMA FINANCIAL CORP                     X1       8.01,9.01                      07/11/06

RUSSELL CORP                            AL       7.01,8.01,9.01                 07/11/06

SAVIENT PHARMACEUTICALS INC             DE       1.01,9.01                      07/05/06

SAVIENT PHARMACEUTICALS INC             DE       5.02,9.01                      07/05/06

SEARS HOLDINGS CORP                     DE       5.02                           07/11/06

Seneca-Cayuga Bancorp, Inc.             X1       8.01,9.01                      07/10/06

SEQUIAM CORP                            CA       1.01,9.01                      07/06/06

Shire plc                                        8.01,9.01                      07/07/06

SILVER STAR ENERGY INC                           7.01,9.01                      07/05/06

SIRICOMM INC                            DE       1.01,1.02,5.02,9.01            07/05/06

SMART & FINAL INC/DE                    DE       2.02,9.01                      07/11/06

SMART ONLINE INC                                 3.02                           07/06/06

SONA DEVELOPMENT CORP                   NV       1.01,9.01                      06/28/06

SOUTHERN UNION CO                       DE       7.01,9.01                      07/11/06

STANDEX INTERNATIONAL CORP/DE/          DE       8.01,9.01                      07/06/06

STAR BUFFET INC                         DE       7.01,9.01                      07/11/06

STRATS (SM) TRUST FOR JPMORGAN CHASE             8.01,9.01                      07/03/06

STRATS SM TRUST FOR IBM CORP SEC SERI            8.01,9.01                      06/29/06

Strats(SM) Trust for JPMorgan Chase C            8.01,9.01                      07/03/06

STRATS(SM) Trust For Morgan Stanley S            8.01,9.01                      07/03/06

STRUCTURED PRODUCTS CORP CASTSM STEP    DE       8.01,9.01                      07/01/06

STRUCTURED PRODUCTS CORP CORTS TR FOR   DE       8.01,9.01                      06/30/06

STRUCTURED PRODUCTS CORP CORTS TRUST    DE       8.01,9.01                      07/01/06

STRUCTURED PRODUCTS CORP CORTS TRUST    DE       8.01,9.01                      07/01/06

STRUCTURED PRODUCTS CORP CORTS TRUST    DE       8.01,9.01                      07/01/06

STRUCTURED PRODUCTS CORP CRED ENHANCE   DE       8.01,9.01                      07/01/06

STRUCTURED PRODUCTS CORP TIERS R INFL   DE       8.01,9.01                      07/01/06

SULPHCO INC                             NV       1.01,9.01                      07/05/06

SUN NEW MEDIA INC.                      MN       4.01,9.01                      04/19/06    AMEND

SuperDirectories Inc.                   DE       4.02                           03/30/06    AMEND

SUPERIOR ESSEX INC                      DE       7.01,9.01                      07/11/06

Surge Global Energy, Inc.                        2.01,9.01                      07/07/06

Surge Global Energy, Inc.                        2.01,9.01                      07/07/06    AMEND

T REIT INC                              VA       1.01,9.01                      06/30/06

TAIWAN FUND INC                         DE       7.01,9.01                      05/01/06    AMEND

TALBOTS INC                             DE       1.01,9.01                      07/07/06

TALBOTS INC                             DE       2.01,9.01                      05/03/06    AMEND

TASTY BAKING CO                         PA       1.01,7.01,9.01                 07/07/06

TD BANKNORTH INC.                       DE       1.01                           07/05/06

Team Finance LLC                        DE       8.01,9.01                      07/10/06

TECHNOLOGY FUNDING PARTNERS III L P     DE       8.01                           07/11/06

TECHNOLOGY FUNDING VENTURE PARTNERS I   DE       8.01                           07/11/06

TECHNOLOGY FUNDING VENTURE PARTNERS V   DE       8.01                           07/11/06

Telzuit Medical Technologies, Inc.               4.01,9.01                      07/06/06

TENNECO INC                             DE       5.02,5.03,9.01                 07/10/06

TESORO CORP /NEW/                       DE       8.01,9.01                      07/10/06

THINKPATH INC                           A6       1.01,9.01                      06/29/06

TOTAL SYSTEM SERVICES INC               GA       1.01,7.01,9.01                 07/11/06

TOWN SPORTS INTERNATIONAL HOLDINGS IN   DE       1.01,8.01,9.01                 07/07/06

TRACEGUARD TECHNOLOGIES, INC.                    8.01,9.01                      07/06/06

TRUMP ENTERTAINMENT RESORTS, INC.       DE       1.01,7.01,9.01                 07/07/06

TWEEN BRANDS, INC.                      DE       5.03,9.01                      07/07/06

ULTRA PETROLEUM CORP                             8.01,9.01                      07/11/06

ULURU INC.                              NV       2.01,5.01,5.02,5.03,5.06,9.01  03/31/06    AMEND

UNIFY CORP                              DE       1.01,9.01                      07/05/06

UNITED HERITAGE CORP                    UT       1.01,9.01                      07/07/06

UNIVERSAL CORP /VA/                     VA       1.01,8.01,9.01                 07/06/06

UREX ENERGY CORP.                                2.01,9.01                      06/10/06

USA Mobility, Inc                       DE       4.01                           07/07/06

UTEK CORP                                        1.01,9.01                      06/23/06

VALASSIS COMMUNICATIONS INC             DE       5.02,9.01                      07/10/06

VALCOM, INC                             DE       8.01,9.01                      05/19/06

VALENTIS INC                            DE       8.01,9.01                      07/11/06

VENDINGDATA CORP                        NV       1.01,3.02,7.01                 07/05/06

WaMu Mortgage Pass-Through Certificat   DE       9.01                           06/26/06

WASHINGTON GAS LIGHT CO                 DC       8.01                           07/11/06

WAVE SYSTEMS CORP                       DE       8.01                           07/07/06

WESTERN GAS RESOURCES INC               DE       1.01,9.01                      07/06/06

WESTMORELAND COAL CO                    DE       3.02,9.01                      07/11/06

WILLIAMS SONOMA INC                     CA       1.01,5.02,5.03,7.01,9.01       07/07/06

WINMARK CORP                            MN       4.01,9.01                      07/05/06

WPCS INTERNATIONAL INC                  DE       8.01,9.01                      07/11/06

WPS RESOURCES CORP                      WI       1.01,3.03,9.01                 07/08/06

WQN, Inc.                                        5.02                           07/05/06

ZOLTEK COMPANIES INC                    DE       1.01,2.03,3.02,9.01            07/06/06